Regulations on the specifics of the procedure for calculating average wages. Approve the attached Rules for the allocation of funds (part of the funds) of maternal (family) capital for the education of the child (children) and other related education

"Official materials for accountants. Comments and consultations", 2008, N 4
TO THE RESOLUTION OF THE GOVERNMENT OF THE RF OF 12/24/2007 N 922
"ABOUT THE FEATURES OF THE ORDER OF CALCULATION
AVERAGE SALARY">
Decree of the Government of the Russian Federation dated December 24, 2007 N 922 approved the Regulations on the specifics of the procedure for calculating average wages(hereinafter referred to as Regulation No. 922). This document was published in Rossiyskaya Gazeta on December 29, 2007, and came into force seven days later. Starting from January 6, 2008, when calculating average earnings, you should be guided by the new Regulations. From this moment on, the previous procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213 (hereinafter referred to as Regulation N 213), became invalid.
Regulation No. 922 should be applied when calculating the average earnings, which are retained by employees who are in labor relations with institutions, organizations and enterprises in cases determined by the Labor Code of the Russian Federation.
The present order does not apply to cases where other rules for calculating average earnings are established by law, for example, when calculating temporary disability benefits, maternity benefits; monthly child care allowance until the child reaches the age of 1.5 years; unemployment benefits; pensions.
Payments taken into account when calculating average earnings
The list of payments that are taken into account when calculating average earnings has remained virtually unchanged. It still includes:
wages (salary, piecework, hourly, percentage of revenue from sales of products, etc.), issued both in cash and in in kind;
salaries of civil servants;
fees from media and arts organizations;
rewards for performing functions class teacher;
allowances and additional payments to tariff rates or salaries;
payments related to working conditions;
bonuses and rewards provided for by the remuneration system;
other types of wage payments applicable to the relevant employer.
In addition, paragraph 2 of Regulation No. 922 mentions monetary reward accrued:
for time worked to persons holding government positions of subjects Russian Federation;
deputies, members of elected bodies local government, elected officials local government, members of election commissions operating on a permanent basis;
municipal employees for time worked;
for performing the functions of a class teacher for teaching staff of state and municipal educational institutions.
The difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of official salary at the previous place of work (position) is not included in the new list.
Moreover, when calculating the average salary, one should not take into account social payments and other payments that do not relate to wages (clause 3 of Regulation No. 922). We are talking about financial assistance, payment of the cost of food, travel, training, utilities, rest and other payments.
Salaries accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established or reduced annual teaching load, was previously taken into account when calculating average earnings in the amount of 1/10 for each month of the billing period. This procedure was necessary when the calculation period for calculating vacation pay and compensation for unused vacation was three months.
After October 6, 2006, when calculating the average salary, the 12 months that precede the event in accordance with which the average earnings are calculated are taken into account, therefore, the salaries of teachers for hours of teaching work in excess of the established or reduced load are taken into account in full when calculating the average earnings.
Time excluded from the billing period
When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if the employee retained average earnings in accordance with the legislation of the Russian Federation.
Working women with children under the age of one and a half years, in addition to breaks for rest and food, are provided with additional breaks for feeding the child at least every three hours, lasting at least 30 minutes.
Breaks for feeding children under the age of one and a half years are included in work time and are subject to payment in the amount of the average salary (Article 258 of the Labor Code of the Russian Federation), therefore, when calculating average earnings, neither feeding time nor payments accrued for this period are taken into account. Such clarifications are presented in Letter of the Ministry of Labor of the Russian Federation dated July 10, 2003 N 1139-21, which clarifies some issues regarding the application of the Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation N 213.
After January 6, 2008, feeding breaks should not be excluded from the calculation period. In addition, the average earnings accrued to women during breaks to feed a child must be taken into account as part of the payments taken into account when calculating the average salary (clause 4 of Regulation No. 922).
According to paragraphs. "g" clause 4 of Regulation No. 213 excluded from the calculation period periods when the employee was provided with days of rest (time off) in connection with work beyond the normal working hours with a rotational method of organizing work.
Recall that as the duration decreases daily rest and the absence of days off in some calendar weeks, overtime accumulates when working time is summarized. According to Part 3 of Art. 301 of the Labor Code of the Russian Federation, hours of overtime working hours within the work schedule on a shift can accumulate over the course of a calendar year and be summed up to whole days, followed by the provision of additional days of rest.
Rest days in connection with work outside the normal working hours within the accounting period are paid in the amount of the tariff rate (salary), unless otherwise established by a collective or labor agreement (Part 4 of Article 301 of the Labor Code of the Russian Federation). This formulation, in our opinion, is unsuccessful, since overtime hours must be paid for. If, for example, one day off is provided for every 8 hours of overtime, then the amount of payment for this day off is determined based on 8 hours. This conclusion follows from the Decision Supreme Court RF dated 04.07.2002 N GKPI2002-398 and Resolution of the Supreme Court of the RF dated 19.09.2002 N KAS02-498.
There is no such rule in Regulation No. 922. Consequently, after January 6, 2008, when calculating average earnings, days of rest in connection with work beyond the normal working hours on a rotational basis should not be excluded.
Calculation of average earnings for vacation pay
and compensation for unused vacation
Federal Law No. 90-FZ of June 30, 2006 amended Art. 139 Labor Code of the Russian Federation. According to these changes, when calculating the average daily earnings for payment from start-ups, the amount of wages is used for a billing period lasting not 3, but 12 months. The coefficient 29.4 is used as the average monthly number of calendar days, not 29.6. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). The same procedure is now prescribed in Decree of the Government of the Russian Federation N 922.
If the employee has worked the entire pay period, it is calculated as follows. The amount of earnings for the billing period should be divided by 12 months and by the average monthly number of calendar days - 29.4 (clause 10 of Regulation No. 922). The resulting value is multiplied by calendar days vacation.
If one or more months of the billing period are not fully worked out, then when calculating average earnings, payments accrued in the billing period must be divided by the amount:
the average monthly number of calendar days (29.4), multiplied by the number of full calendar months;
and the number of calendar days in incomplete calendar months.
This calculation procedure applies if the duration of vacation is calculated in calendar days.
The average daily wage for payment of vacations provided in working days, as well as for payment of compensation for unused vacations in working days, is still calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week (clause 11 of the Regulations N 922).
Determining the number of days in a month not fully worked
According to Decree of the Government of the Russian Federation N 213, special coefficients were used to determine the number of calendar days in those months that the employee did not fully work.
If the duration of vacation is set in calendar days, then the working days that the employee worked according to the calendar of a 5-day working week were converted into calendar days using a special coefficient of 1.4 (clause 9 of Regulation No. 213), which is calculated as the ratio of calendar and working days per week (7 calendar days: 5 working days) - example 1. This calculation algorithm led to the fact that the number of calendar days in an incompletely worked month turned out to be more than 29.4 (example 2).
Example 1. An employee worked only 15 days in the month of the pay period. To calculate average earnings in 2007, working days should be converted to calendar days using a coefficient of 1.4: 15 working days. days x 1.4 = 21 calendars. day.
Example 2. In August 2007, an employee missed one day and took leave without pay. As a result, the month was not fully worked out.
According to the calendar, the 5-day working week in August is 23 working days. The employee actually worked 22 working days. When converting working days to calendar days, the result is 30.8 calendar days. days (22 working days x 1.4).
After converting working days to calendar days, when calculating vacation pay, actual payments for August should have been multiplied not by 29.4, but by 30.8. As a result, the average daily earnings were lower.
The regulation approved by Decree of the Government of the Russian Federation N 922 provides for a different algorithm for calculating the number of calendar days for months that the employee has not fully worked.
The number of calendar days in an incomplete calendar month is determined by dividing the average monthly number of calendar days by the number of calendar days of this month and multiplying by the number of calendar days per hour worked in a given month:
Number of calendar days in an incomplete calendar month = 29.4: Number of calendar days of this month x Number of calendar days per hour worked.
To calculate the number of calendar days attributable to time worked, it is necessary to reduce the number of calendar days in a month by the period missed by the employee (example 3).
Example 3. Let us assume that the calculation of average earnings to pay for vacation is carried out after the entry into force of Decree of the Government of the Russian Federation N 922. We use the conditions of the previous example.
The number of calendar days that fall within the time worked in August is 30 calendar days. days (31 calendar days - 1 day of vacation without pay).
Let's calculate the number of calendar days that are taken into account when calculating average earnings for August: 29.4: 31 calendars. day x 30 calendars days = 28.45 calendars. day.
If the month of the billing period was not fully worked, then when calculating vacation pay in relation to vacations established in working days, a coefficient of 1.2 was used. It should have been used to convert working days worked according to a 5-day working week schedule into the number of working days according to a 6-day working week schedule in months not fully worked (clause 10 of Regulation No. 213).
Regulation No. 922 does not provide for such a recount. Moreover, the new Regulations do not make any recommendations regarding the calculation of average earnings in the presence of incompletely worked months.
Vacation pay and compensation for unused vacation
with cumulative accounting of working hours
To calculate vacation pay and the amount of compensation for unused vacation for employees who have accumulated working time records, the Government of the Russian Federation established a special procedure (paragraph 4, paragraph 13 of Regulation No. 213).
According to this order Vacation pay should have been calculated based on average hourly earnings. In order to determine it, it was necessary to divide the wages actually accrued for the billing period by the number of hours actually worked during this period (including overtime). The result should have been multiplied by the established number of hours in the working week and by the number of calendar weeks of vacation. As a result, it turned out that the average hourly earnings of an employee who worked overtime and received increased payment for them, with this calculation, did not differ from the average hourly earnings of an employee who was not involved in overtime work and received a much lower salary. In other words, an employee who worked more hours than required was deprived of part of the average earnings saved for the period of annual paid leave.
That is why the Supreme Court of the Russian Federation recognized paragraph. 4 clause 13 of the said Regulations is ineffective from the date of its adoption, i.e. from April 11, 2003 (Decision of the Supreme Court of the Russian Federation dated July 13, 2006 N GKPI06-637).
According to the Decree of the Government of the Russian Federation N 922, in order to calculate the amount of vacation pay and compensation for unused vacation when recording working hours in total, it is necessary to calculate the average daily earnings (clause 9 of the Regulations). The procedure for calculating it is exactly the same as in all other cases of calculating vacation pay, which we have already described.
Payment for study holidays
The new paragraph that appeared in Regulation N 922 will undoubtedly please those employees who study through evening or correspondence courses: after January 6, 2008, non-working holidays who go on study leave are subject to payment.
Let us remind you that study leaves are granted strictly within the time limits specified in the summons certificate. educational institution, since it is this document that gives the right not to come to work while studying (clause 4 of article 17 of the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”). That is why study leave is not extended by the number of holidays. The form of the summons certificate is presented in Appendix 1 to Order of the Ministry of Education of Russia dated May 13, 2003 N 2057.
Average earnings to pay for educational leave are calculated in the manner established for annual leave(Clause 1, Article 17 of Law No. 125-FZ). Previously, holidays were not included in the number of calendar days of vacation and were not paid (example 4).
Example 4. In December 2007, an employee brought a summons certificate to the organization’s accounting department for the period of study leave from January 3 to January 22, 2008 (20 calendar days).
The vacation period includes four non-working holidays (January 3, 4, 5 and 7), which are not subject to payment. The employee was accrued vacation pay for only 16 days.
After the Russian Government Decree No. 922 came into force, the employee was given an additional payment for January 7, since according to the new Regulations, all calendar days that fall during the period of study leave are subject to payment.
What bonuses are taken into account when calculating average earnings?
Regulation No. 213 contained conflicting instructions on the procedure for taking into account bonuses when calculating average earnings. In particular, paragraph 14 of the said document stated that when calculating average earnings, one should take into account those bonuses that were accrued during the billing period. Despite this formulation, in practice, when calculating average earnings, bonuses that were accrued during the billing period were taken into account.
In accordance with Regulation No. 922, the calculation of average earnings includes monthly, quarterly and semi-annual bonuses actually accrued in the billing period. However, the period for which they are accrued does not matter.
As for annual bonuses and other remunerations paid at the end of the year, they are fully taken into account when calculating average earnings in the current year, regardless of the time of accrual.
No more than one premium for each indicator should still be included in the calculation.
How much should premiums be included?
in calculation of average earnings?
Clause 14 of Regulation No. 213 established that quarterly and semi-annual bonuses are taken into account when calculating average earnings in the amount of their monthly part (1/3 or 1/6), and the annual bonus in the amount of 1/12 of each month of the billing period. Such a calculation was necessary when determining average earnings to pay for vacation or pay compensation for unused vacation, since before October 6, 2006, a calculation period of three months was used to calculate vacation pay. After this date, when calculating average earnings, 12 months are used as the calculation period, therefore quarterly, semi-annual and annual bonuses should be taken into account when calculating average earnings in their entirety (clause 15 of Regulation No. 922).
In addition, legislators also provided for those cases when bonuses are awarded for a period exceeding 12 months. In this case, when calculating average earnings, the bonus is not taken into account in its entirety, but in the amount of the monthly part for each month of the billing period (example 5).
Example 5. During the billing period, a bonus was awarded for completing a complex task, work on which lasted a year and a half. When calculating average earnings for each month of the billing period, 1/18 of the specified bonus is taken into account. A total of 12/18, or 2/3 of this premium will be included in the calculation.
Adjustment of average earnings due to
with increased remuneration for work
Wages (employee remuneration) consists of three parts (Article 129 of the Labor Code of the Russian Federation):
remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed;
compensation payments - additional payments and allowances of a compensatory nature;
incentive payments - additional payments and bonuses of an incentive nature, bonuses and other incentive payments.
Remuneration for labor can be set in an absolute amount or calculated based on the tariff rate or official salary.
If the organization or its structural unit Tariff rates, official salaries, and monetary remuneration of all employees were increased, i.e. remuneration for labor without taking into account compensation and incentive payments, then the average earnings are adjusted by the increase factor.
Until 2008, the average salary had to be recalculated in the event of an increase in the amount of bonuses for qualification rank (class rank, diplomatic rank) and for the conditions of public service (clause 16 of Regulation No. 213). This provision is absent in Regulation No. 922. Thus, when the size of bonuses increases, average earnings should not be adjusted. Since the average earnings of a specific employee are calculated, an individual adjustment factor is applied, which is calculated by dividing the newly established tariff rate (official salary) by the previously established one. The increasing coefficient is applied depending on the moment at which the increase in tariff rates (salaries) occurred: during the billing period, after the billing period, or during the period of maintaining average earnings.
Which payments should be adjusted?
when recalculating average earnings?
Until 2008, when adjusting average earnings, it was necessary to increase all payments that are taken into account when calculating average earnings by an increase factor (Letter of Rostrud dated June 29, 2007 N 2228-6-1). This approach was due to the fact that Government Decree No. 213 of the Russian Federation did not establish any restrictions on payments taken into account when calculating average earnings.
According to clause 16 of Regulation No. 922, when increasing average earnings, only:
tariff rates, salaries and remuneration;
payments set to tariff rates, salaries, monetary remuneration in a fixed amount. These may be allowances, additional payments or bonuses, which are paid as a percentage of tariff rates, salaries, and monetary remuneration.
According to the new procedure, when adjusting average earnings by the wage increase factor, one should not take into account those payments that are set in a range of values (percentages or multiples) of tariff rates, salaries and monetary remuneration or in absolute amounts.
The same procedure applies when calculating average earnings to pay an employee for forced absenteeism, if during the period of forced absenteeism the organization experienced an increase in tariff rates, cash salaries or monetary remuneration (clause 17 of Regulation No. 922).
Signed for seal
31.01.2008

3. Decree of the Government of the Russian Federation of April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages” (Collected Legislation of the Russian Federation, 2003, No. 16, Art. 1529) shall be declared invalid.

Chairman of the Government

Russian Federation

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE FEATURES OF THE ORDER OF CALCULATION

AVERAGE SALARY

1. This Regulation establishes the specifics of the procedure for calculating average wages (average earnings) for all cases of determining its size provided for by the Labor Code of the Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. Such payments include:

A) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;

B) wages accrued to the employee for work performed at piece rates;

C) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

D) wages paid in non-monetary form;

E) monetary remuneration (monetary allowance) accrued for hours worked to persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members election commissions, acting on permanent basis;

E) salary accrued to municipal employees for time worked;

G) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

H) wages accrued to professional teachers educational organizations for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

I) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

K) allowances and additional payments to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), knowledge foreign language, work with information that makes up state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, team management and others;

K) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

M) remuneration for performing the functions of a class teacher for teaching staff of state and municipal educational organizations;

H) bonuses and rewards provided for by the remuneration system;

O) other types of wage payments applicable to the relevant employer.

3. To calculate average earnings, payments are not taken into account social nature and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, recreation, and others).

4. The calculation of the average salary of an employee, regardless of his mode of work, is based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

A) the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for labor legislation Russian Federation;

B) the employee received temporary disability benefits or maternity benefits;

C) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

D) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

E) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

E) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of these Regulations, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with the retention average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining average earnings, average daily earnings are used in the following cases:

To pay for vacations and pay compensation for unused vacations;

For other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of workers for whom summarized recording of working time is established.

The average employee's earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

Average daily earnings, except in cases of determining average earnings for vacation pay and payment of compensation for unused vacations, are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

11. Average daily earnings for payment of vacations provided in working days, as well as for payment of compensation for unused vacations, are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

12. When working on a part-time basis (part-time, part-time), the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in accordance with paragraphs 10 and these Regulations.

13. When determining the average earnings of an employee for whom a summarized recording of working time has been established, except in cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of hours actually worked during this period.

Average earnings are determined by multiplying average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

14. When determining the average earnings for payment of additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment.

15. When determining average earnings, bonuses and remuneration are taken into account in the following order:

Monthly bonuses and rewards - actually accrued in the billing period, but no more than one payment for each indicator for each month of the billing period;

Bonuses and remunerations for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

Remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time the remuneration was accrued.

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If an employee has worked an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. When tariff rates, salaries (official salaries), and monetary remuneration increase in an organization (branch, structural unit), the average earnings of employees increase in the following order:

If the increase occurred during the billing period, payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increases in tariff rates, salaries (official salaries), monetary remuneration, tariff rates, salaries ( official salaries), monetary reward established in each month of the billing period;

If the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

If the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, when an organization (branch, structural unit) increases tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts changes, average earnings increase by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.

When increasing average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiple), with the exception of payments established to tariff rates, are taken into account. salaries (official salaries), monetary remuneration in a range of values (percentage, multiple).

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

17. The average earnings determined to pay for the time of forced absence are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration were increased.

At the same time, in relation to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who worked the full standard working time during the billing period and fulfilled the labor standards ( job responsibilities), cannot be less than the established federal law minimum size wages.

19. For persons working part-time, the average earnings are determined in the manner established by these Regulations.

20. To calculate the average monthly salary of managers, deputy managers, chief accountants of state off-budget funds Russian Federation, territorial compulsory funds health insurance, government and municipal institutions, state and municipal unitary enterprises(hereinafter referred to as funds, institutions, enterprises), formed from all sources financial security and calculated for the calendar year, and the average monthly wages of employees of funds, institutions, enterprises (excluding the wages of the manager, deputy managers, chief accountant) in order to determine the maximum level of their ratio:

The average monthly salary of employees of funds, institutions, enterprises (excluding the salaries of the manager, deputy managers, chief accountant) is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph 2 of these Regulations) of such payroll employees (excluding the manager, deputies manager, chief accountant) by the average number of such employees (excluding the manager, deputy managers, chief accountant) for the corresponding calendar year and divided by 12 (the number of months in a year). The determination of the average number of these employees for the corresponding calendar year is carried out in accordance with the methodology used for federal purposes. statistical observation;

The average monthly salary of a manager, deputy manager, chief accountant of a fund, institution, enterprise is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph 2 of these Regulations) to the corresponding manager, deputy manager, chief accountant for a calendar year by 12 (the number of months in year). If the director, deputy director, chief accountant of a fund, institution, or enterprise was a member of labor relations with a fund, institution, or enterprise for an incomplete calendar year, then the average monthly salary is determined based on the full calendar months actually worked by the corresponding manager, deputy manager, or chief accountant.

Calculation of the average monthly salary of the manager, deputy managers, chief accountant of the fund, institution, enterprise is carried out separately for the positions of the manager, chief accountant and for each position of the deputy manager.

In the actual accrued wages for determining the average monthly wage, calculated in accordance with paragraphs one to three of this paragraph, the payments provided for in paragraph 3 of these Regulations, compensation paid upon termination employment contract, including for unused vacation.

In cases where the manager, deputy managers, or chief accountant perform work combining positions (professions) or perform the duties of a temporarily absent employee without release from the main job, the actual accrued wages take into account the amounts accrued both for the main position (profession) and for the combined position (professions), as well as accrued for the performance of the duties of a temporarily absent employee without release from the main job. When working part-time, only the amounts of actually accrued wages for the position of manager, deputy manager, and chief accountant are taken into account in the actually accrued wages.

"On the peculiarities of the procedure for calculating average wages"

(as amended as of January 1, 2017,
with changes and additions, included in the text,
according to the resolutions of the Government of the Russian Federation: dated November 11, 2009 No. 916,
dated 25.03.2013 No. 257, dated 10.07.2014 No. 642, dated 15.10.2014 No. 1054,
dated December 10, 2016 No. 1339)

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of the procedure for calculating average wages.

2. Ministry of Labor and social protection of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this resolution.

3. Recognize the decree of the Government of the Russian Federation of April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages” (Collected Legislation of the Russian Federation, 2003, No. 16, Art. 1529) as invalid.

Chairman of the Government of the Russian Federation	V. Zubkov

Regulations on the specifics of the procedure for calculating average wages

1. These Regulations establish the specifics of the procedure for calculating average wages (average earnings) for all cases of determining its size, provided for Labor Code Russian Federation (hereinafter referred to as average earnings).

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;

b) wages accrued to the employee for work performed at piece rates;

c) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration (salary) accrued for hours worked to persons holding government positions in the Russian Federation, government positions in constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members of election commissions operating on a permanent basis;

f) salary accrued to municipal employees for time worked;

g) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

h) wages accrued to teachers of professional educational organizations for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

j) allowances and surcharges to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions), expansion of service areas, increase volume of work performed, team management and others;

k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

l) remuneration for performing the functions of a class teacher to teaching staff of state and municipal educational organizations;

m) bonuses and rewards provided for by the remuneration system;

o) other types of wage payments applicable to the relevant employer.

3. To calculate average earnings, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account.

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

a) the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

d) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph of these Regulations, the average earnings are determined based on the amount of wages actually accrued for the previous period, equal to the calculated one.

9. When determining average earnings, average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations;

for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of workers for whom summarized recording of working time is established.

The average employee's earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

Average daily earnings, except in cases of determining average earnings for vacation pay and payment of compensation for unused vacations, are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph of these Regulations, by the number days actually worked during this period.

If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph of these Regulations, by the number of hours actually worked during this period.

Average earnings are determined by multiplying average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

15. When determining average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and rewards - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remunerations for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time the remuneration was accrued.

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with paragraph of these Regulations, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the time actually worked in the billing period (monthly, quarterly, etc.).

if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increasing tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each month of the billing period;

if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

if the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, when an organization (branch, structural unit) increases tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts changes, average earnings increase by coefficients that are calculated by dividing the newly established tariff rates, salaries (official salaries), monetary remuneration and monthly payments by the previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

At the same time, in relation to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has worked the full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the minimum wage established by federal law.

19. For persons working part-time, the average earnings are determined in the manner established by these Regulations.

20. To calculate the average monthly salary of managers, deputy managers, chief accountants of state extra-budgetary funds of the Russian Federation, territorial compulsory health insurance funds, state and municipal institutions, state and municipal unitary enterprises (hereinafter referred to as funds, institutions, enterprises), formed at the expense of all sources of financial support and calculated for the calendar year, and the average monthly wages of employees of funds, institutions, enterprises (excluding the wages of the manager, deputy managers, chief accountant) in order to determine the maximum level of their ratio:

the average monthly salary of employees of funds, institutions, enterprises (excluding the salaries of the manager, deputy managers, chief accountant) is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph of these Regulations) of such payroll employees (excluding the manager, deputy managers , chief accountant) by the average number of such employees (excluding the manager, deputy managers, chief accountant) for the corresponding calendar year and divided by 12 (the number of months in a year). The determination of the average number of these employees for the corresponding calendar year is carried out in accordance with the methodology used for the purposes of federal statistical observation;

The average monthly salary of a manager, deputy manager, chief accountant of a fund, institution, enterprise is determined by dividing the amount of actually accrued wages (including payments provided for in paragraph of these Regulations) to the corresponding manager, deputy manager, chief accountant for a calendar year by 12 (the number of months in a year ). If the manager, deputy manager, chief accountant of a fund, institution, or enterprise has been in an employment relationship with the fund, institution, or enterprise for less than a full calendar year, then the average monthly salary is determined based on the full calendar months actually worked by the corresponding manager, deputy manager, or chief accountant.

In the actual accrued wages for determining the average monthly wage, calculated in accordance with paragraphs one through three of this paragraph, the payments provided for in paragraph of these Regulations, compensations paid upon termination of an employment contract, including for unused vacation, are not taken into account.

GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT APPROVAL OF THE RULES

CHILD(ren) COSTS

In accordance with Article 11 of the Federal Law "On additional measures state support for families with children" The Government of the Russian Federation decides:

Approve the attached Rules for the allocation of funds (part of the funds) of maternal (family) capital for the education of the child (children) and the implementation of other expenses related to the education of the child (children).

Chairman of the Government
Russian Federation
V. ZUBKOV

Approved
Government Decree
Russian Federation
dated December 24, 2007 N 926

RULES
DIRECTIONS OF FUNDS (PARTS OF FUNDS)
MATERNAL (FAMILY) CAPITAL TO RECEIVE
EDUCATION OF THE CHILD (CHILDREN) AND IMPLEMENTATION
OTHER RELATED TO EDUCATION
CHILD(ren) COSTS

1. These Rules establish the procedure and timing for sending funds (part of the funds) of maternal (family) capital (hereinafter referred to as funds) for the education of a child (children) in any educational institution on the territory of the Russian Federation that has the right to provide appropriate educational services(hereinafter referred to as the educational institution), as well as for other expenses related to the education of the child (children), and determine the procedure for submitting documents necessary to allocate funds for these purposes.

(as amended by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

2. Funds can be used to pay for paid educational services provided by educational institutions.

3. The disposal of funds allocated for the education of a child (children) in an educational institution is carried out by a person who has received in the prescribed manner state certificate for maternity (family) capital (hereinafter referred to as the certificate), by submitting to territorial body Pension Fund Russian Federation statements on the disposal of funds.

Persons who have received a certificate and have traveled to permanent place residence outside the territory of the Russian Federation and who do not have a place of residence and place of stay confirmed by registration on the territory of the Russian Federation, submit an application for the disposal of funds directly to the Pension Fund of the Russian Federation.

4. Funds are allocated to pay for paid educational services provided by educational institutions by the territorial body of the Pension Fund of the Russian Federation in accordance with the agreement for the provision of paid educational services concluded between the person who received the certificate and educational institution, by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the agreement for the provision of paid educational services.

5. When sending funds to pay for paid educational services provided by an educational institution, copies of the following documents certified by the specified educational institution are attached to the application for disposal of funds:

a) an agreement for the provision of paid educational services;

b) license to carry out educational activities issued to an educational institution;

c) certificate of state accreditation of a non-state educational institution (with the exception of a preschool educational institution, educational institution additional education children).

6. Funds can be used to pay for accommodation in a dormitory provided by an educational institution to nonresident students for the period of study.

7. When sending funds to pay for accommodation in a hostel, the following documents are attached to the application for the disposal of funds:

a) a rental agreement for residential premises in a dormitory (indicating the amount and terms of payment);

b) a certificate from an educational institution confirming the fact that the child(ren) are living in the dormitory.

8. Funds are sent to pay for living in a dormitory by the territorial body of the Pension Fund of the Russian Federation in accordance with the rental agreement for residential premises in the dormitory by non-cash transfer to the accounts (personal accounts) of educational institutions specified in the rental agreement for residential premises in the dormitory.

8(1). Funds are allocated to pay for the maintenance of a child in an educational institution that implements the basic general education program of preschool education and (or) basic educational programs primary general, basic general and secondary (complete) general education.

(clause 8(1) introduced by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

8(2). When sending funds to pay for the maintenance of a child in an educational institution that implements the basic general educational program of preschool education and (or) the basic educational programs of primary general, basic general and secondary (complete) general education, an agreement between the educational institution and the person is attached to the application for the disposal of funds. who have received a certificate that includes the institution’s obligations to maintain a child in an educational institution and the calculation of the amount of fees for maintaining a child in an educational institution.

(clause 8(2) introduced by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

8(3). Funds are allocated to pay for the maintenance of a child in an educational institution that implements the basic general educational program of preschool education and (or) the basic educational programs of primary general, basic general and secondary (complete) general education, by the territorial body of the Pension Fund of the Russian Federation in accordance with the agreement between the educational institution and a person who has received a certificate, which includes the institution’s obligations to support a child in an educational institution and the calculation of the amount of fees for maintaining a child in an educational institution, by non-cash transfer of these funds to the accounts (personal accounts) of this institution specified in the agreement between the educational institution and the person, received the certificate.

(clause 8(3) introduced by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

9. Funds are allocated by the territorial body of the Pension Fund of the Russian Federation (Pension Fund of the Russian Federation) for the relevant periods of study (residence), as well as the maintenance of the child in an educational institution that implements the basic general educational program of preschool education and (or) the basic educational programs of primary general, basic general and secondary (complete) general education. In this case, the first payment is made no later than 2 months from the date of acceptance of the application for the disposal of funds, and subsequent payments - in accordance with the terms specified in the agreement for the provision of paid educational services, and (or) the agreement for the rental of residential premises in a dormitory, and ( or) an agreement between the educational institution and the person who received the certificate, which includes the institution’s obligations to support the child in the educational institution and the calculation of the amount of fees for maintaining the child in the educational institution.

If changes are made to the agreement for the provision of paid educational services, and (or) the agreement for the rental of residential premises in a dormitory, and (or) the agreement between the educational institution and the person who received the certificate, which includes the calculation of the amount of fees for maintaining a child in an educational institution regarding the amount of payment and the timing of the transfer of funds, the person who received the certificate has the right to apply to the territorial body of the Pension Fund of the Russian Federation with an application to clarify the amount and (or) timing of the transfer of funds to pay for the paid educational services provided by the educational institution, and (or) for payment accommodation of a child (children) in a dormitory, and (or) to pay for the maintenance of a child (children) in an educational institution, to which an additional agreement is attached to the relevant contract. Based on the decision made on the said application, the territorial body of the Pension Fund of the Russian Federation transfers funds. In this case, the first payment is made no later than 2 months from the date of acceptance of the application for disposal of funds, and subsequent payments - in accordance with the deadlines specified in additional agreement to the relevant agreement.

(clause 9 as amended by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

10. Lost power. - Decree of the Government of the Russian Federation of November 14, 2011 N 931.

11. The transfer by the territorial body of the Pension Fund of the Russian Federation of funds allocated for the education of the child (children) to the account (personal account) of the educational institution is suspended in connection with the provision of academic leave to the student. The person who has received the certificate has the right to send to the territorial body of the Pension Fund of the Russian Federation an application for refusal to send funds for the education of the child (children) (hereinafter referred to as the application for refusal to send funds), attaching a copy of the order to grant the student academic leave, certified by the educational institution .

The resumption of transfer by the territorial body of the Pension Fund of the Russian Federation of funds allocated for the education of a child (children) is carried out on the basis of an application for the disposal of funds, to which is attached a copy of the order for the student’s admission to the educational process, without submitting the documents specified in paragraph 5 of these Rules.

12. In the event of termination of the child(ren) receiving educational services before the expiration of the contract for the provision of paid educational services in connection with expulsion from the educational institution, including at will or in case of academic failure, as well as in connection with the death of a child (children) (declaring him (them) dead (recognized as missing)), the person who received the certificate is obliged to notify the territorial body of the Pension Fund of the Russian Federation by sending an application for refusal to send funds (indicating the reason for the refusal), to which is attached a document (its certified copy) on expulsion from the educational institution or a death certificate of the child (children) (court decision declaring him (them) dead (recognized as missing)).

(as amended by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

Based on the application for refusal to send funds, the transfer by the territorial body of the Pension Fund of the Russian Federation of funds to the account (personal account) of the educational institution is terminated within 5 working days from the date of filing the application for refusal to send funds.

(as amended by Decree of the Government of the Russian Federation dated November 14, 2011 N 931)

13. In the event of termination of the child(ren) receiving educational services for the reasons specified in paragraph 12 of these Rules, or in the event of termination of the rental agreement for residential premises and (or) the agreement between the educational institution and the person who received the certificate, if the amount of funds transferred to the account of the educational institution in accordance with the agreement for the provision of paid educational services, and (or) the agreement for the rental of residential premises in a dormitory, and (or) the agreement between the educational institution and the person who received the certificate, exceeds the amount of actual expenses for the specified purposes, unused funds are subject to return educational institution to the territorial body of the Pension Fund of the Russian Federation.

Russian Federation

Decree of the Government of the Russian Federation dated December 24, 2007 N 922 “ON THE FEATURES OF THE PROCEDURE FOR CALCULATING THE AVERAGE SALARY”

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of the procedure for calculating average wages.

2. The Ministry of Health and Social Development of the Russian Federation must provide clarifications on issues related to the application of the Regulations approved by this resolution.

Chairman of the Government
Russian Federation
V. ZUBKOV

APPROVED
Government Decree
Russian Federation
dated December 24, 2007 N 922

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;

b) wages accrued to the employee for work performed at piece rates;

c) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

f) salary accrued to municipal employees for time worked;

h) wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions) , expanding service areas, increasing the volume of work performed, team management and others;

l) remuneration for performing the functions of a class teacher to teaching staff of state and municipal educational institutions;