Calculation of average earnings in 1s 8.2

We talk about the nuances of calculating average earnings and give examples of setting up the base for calculating average earnings in 1C: Payroll and HR Management 8, edition 3.

In cases specified by the legislation of the Russian Federation, an employee should be paid in the form of average earnings, and not wages. The procedure for calculating the average wage for sick leave and, for example, business trips and vacations, is different. 1C experts clarify what you need to know about the calculation of average earnings in accordance with Decree of the Government of the Russian Federation of December 24, 2007 No. 922 for cases provided for by the Labor Code of the Russian Federation, and also give examples of setting up the base for calculating average earnings in "1C: Salary and personnel management 8" revision 3 and the impact of deviations from the employee's work schedule on the calculation.

How is average earnings calculated?

The term "average earnings" is used in regulatory documents to describe the calculation rules in different cases. Based on average earnings, days of illness, vacations, business trips and others are paid. In this case, the average earnings are calculated in different ways. So, the federal law No. 255-FZ dated December 29, 2006 and Decree of the Government of the Russian Federation No. 375 dated June 15, 2007 determine the procedure for calculating benefits for temporary disability, for pregnancy and childbirth and for caring for a child until he reaches 1.5 years.

The general rules for calculating average earnings for cases where an employee was not at the workplace, but such earnings were kept by him under the Labor Code, are established in article 139 of the Labor Code of the Russian Federation.

The calculation procedure is defined in Decree of the Government of the Russian Federation of December 27, 2007 No. 922 (hereinafter referred to as Decree No. 922).

This article discusses the calculation of average earnings in accordance with Article 139 of the Labor Code of the Russian Federation and Decree No. 922.

The specified resolution defines a different procedure for calculating average earnings for two cases:

1. Vacation and compensation for unused vacation.

2. Other cases provided for by the Labor Code of the Russian Federation (except for the cases of determining the average earnings of employees who have a summarized record of working time).

Cases named in the Labor Code of the Russian Federation when average earnings are maintained:

business trip (Article 167 of the Labor Code of the Russian Federation);
passing a medical examination (Article 185 of the Labor Code of the Russian Federation);
transfer of an employee to another job (Articles 72.2 and 182 of the Labor Code of the Russian Federation);
donation of blood and its components (Article 186 of the Labor Code of the Russian Federation);
participation of an employee in collective bargaining (Article 39 of the Labor Code of the Russian Federation);
non-fulfillment of labor standards, non-fulfillment of labor (official) duties through the fault of the employer (Article 155 of the Labor Code of the Russian Federation);
etc.

The Labor Code of the Russian Federation establishes an open list of cases of maintaining average earnings.

The formulas for calculating average earnings are different for the first and second cases, but in each of them you need to know billing period, the number of days worked in the billing period, and the actual earnings of the employee received in the billing period.

Billing period

In general, the billing period consists of 12 months preceding the month of saving the average earnings (clause 4 of Resolution No. 922).

In accordance with Article 139 of the Labor Code of the Russian Federation, the employer may establish a different billing period, if this does not worsen the position of employees.

In the program "1C: Salary and personnel management 8" edition 3 in documents registering the days of payment for average earnings (for example, Vacation, Business trip), there is a pencil icon - Change data for calculating average earnings(Fig. 1).

Rice. 1. Change in billing period

Clicking on it opens a window Data entry for calculating average earnings. Switch Settlement period of average earnings allows you to select a period: Standard, detected automatically And Set manually.

If local regulatory documents provide for a billing period other than 12 months, then when working with such documents in the program, the user should independently control that Average earnings, calculated according to the manually set billing period, was not less than according to the standard one. It is convenient to control in the form by flipping the switch.

The billing period includes the time of actual work. If, for example, an employment contract was concluded with an employee less than 12 months before the calculation of average earnings, then in the standard billing period (12 previous months), the time before hiring will be excluded.

That is, the billing period does not change, but unworked time is allocated in it. The list of excluded periods is defined in paragraph 5 of Decree No. 922.

So, the time period is excluded from the billing period when the employee:

received an average salary (with the exception of breaks for feeding a child);
was on maternity leave, on sick leave;
did not work due to downtime due to the fault of the employer or due to circumstances beyond the control of the parties;
could not work because of a strike in which he himself did not participate;
used additional paid days of care for a disabled child;
in other cases, he was released from work with full or partial retention of earnings or without it.

The program "1C: Payroll and HR 8" edition 3 provides for the exclusion of such periods.

Exclusion periods are configured in the calculation type card (menu Settings - Accruals) on the tab Average earnings.

If the flag is not set, then the period and earnings for this period are excluded from the calculation of the average.

When there are no days worked in the billing period, the calculation is made for the current month.

For example, a business trip or vacation occurs in the month when an employment contract was concluded with an employee. In the shape of Data entry for calculating average earnings button Supplement according to payroll data fills in the data for calculating the average earnings with the information of the current month.

Actual earnings

When calculating the average earnings, the actual earnings of the employee include all types of payments provided for by the remuneration system, accrued to the employee in the billing period, regardless of the source of funds. In other words, the calculation of the average includes all payments established by the employer in the wage system as wages.

In addition, included in the calculation:

allowances and additional payments to tariff rates and salaries for professional skills, length of service, possession foreign language, combining professions, increasing the volume of work, etc.;
payments related to working conditions (regional coefficients, additional payments for work in harmful, dangerous and difficult conditions, for overtime work at night, on a day off);
bonuses and remuneration provided for by the remuneration system, fixed in local regulations;
other types of wage payments from the employer.

note, one-time bonuses that are not included in the wage system do not participate in the calculation of average earnings. In the program "1C: Payroll and personnel management 8" edition 3, all types of calculation that have Purpose of accrual - Premium, must be included in the calculation of average earnings.

Flag Include in the accrual base when calculating average earnings in the calculation type card on the tab Average earnings for such accruals is set by default and is not available for switching. For bonuses that are not included in the average earnings, you should create new types of calculation with Purpose of accrual - Other accruals and payments.

Calculation of average earnings for...

... all cases except holidays

The calculation of the average earnings for all cases, except for holidays, is carried out according to the same formula, but it depends on the wage system, more precisely, on the way time is recorded.

If the employee is set to the mode of summarized working time, then the calculation is carried out by the hour, and the average hourly earnings of the WSC are calculated by the formula:

SCHZ \u003d RFP / HPF,

Where:
HPF- actual hours worked;
RFP- earnings accrued to the employee for the billing period.

If the employee does not have a summarized working time regime, then the calculation is carried out by day and the average daily earnings of SdZ are calculated according to the formula:

SdZ \u003d ZP / FVd,

Where FVD- actual hours worked in days.

To calculate the average earnings for the period, in this case, the average daily earnings are multiplied by the payable time according to the employee's schedule in days.

However, not in all cases the time payable is calculated according to the schedule. The exception is the payment of donor days. In letters dated March 1, 2017 No. 14-2/OOG-1727 and dated October 31, 2016 No. 14-2/B-1087, the Ministry of Labor of Russia explained that the days of donating blood and its components should be paid based on an eight-hour working day, regardless of the schedule employee.

... holidays

When calculating average earnings for the purposes of calculating vacation, regardless of the method of accounting for working time, accounting is carried out by day.

The average daily earnings of the SdZ are calculated according to the formula:

SdZ \u003d ZP / 29.3 x Mon + Dnep,

Where:
Mes- the number of full calendar months worked;
Dnep- the number of days in incomplete calendar months, calculated by the formula:

Dnep \u003d 29.3 / KD x OD,

Where:
KD- number of calendar days in a month;
OD- the number of days worked.

Examples of the impact of deviations from the work schedule on the calculation of average earnings

Consider how the calculation of an employee's average earnings is affected by deviations from his work schedule, for example, due to being on vacation, a business trip, etc.

Example 1

When calculating leave (Fig. 2), the average daily earnings amounted to 1,022.68 rubles. (358,571.43 rubles / 350.62 days). In November, one day was not worked, and earnings amounted to 28,571.43 rubles. The month of November is not fully taken into account - 28.32. In total, 358,571.43 rubles were accrued for the billing period. and 350.62 days are taken into account.

Rice. 2. Calculation of average earnings for vacation, Example 1

When calculating a business trip (Fig. 3), the average daily earnings amounted to 1,451.71 rubles. (358,571.43 rubles / 247 days). In total, 358,571.43 rubles were accrued for the billing period. and 247 days worked were taken into account.

Rice. 3. Calculation of average earnings for a business trip, Example 1

Example 2

When calculating leave (Fig. 4), the average daily earnings amounted to 1,019.83 rubles. (358,571.43 rubles / 351.6 days), which is less than in Example 1. The fact is that the time off affected the employee’s earnings - in November, 28,571.43 rubles were accrued, as in any other absence . But the day off does not reduce the number of days worked, and the month is considered fully worked. In total, 358,571.43 rubles were accrued for the billing period. and 351.6 days are taken into account.

Rice. 4. Calculation of average earnings for vacation, Example 2

However, when calculating a business trip, time off is not included in the number of days actually worked, and the average earnings are 1,451.71 rubles, as in Example 1 (see Fig. 3).

Example 3

When calculating leave (Fig. 5), the average daily earnings amounted to 1,032.18 rubles. (362,914.98 rubles / 351.6 days), which is more than in Example 1. The fact is that working on a day off affected the employee's earnings - 32,914.98 rubles were accrued in November. But working on a day off does not change the fact of a fully worked month, and a coefficient of 29.3 is used for the calculation. In total, 362,914.98 rubles were accrued for the billing period. and 351.6 days are taken into account.

Rice. 5. Calculation of average earnings for vacation, Example 3

When calculating a business trip, working on a day off increases the actual days worked, and the average earnings are 1,457.49 rubles. (362,914.98 rubles / 249 days). In total, 362,914.98 rubles were accrued for the billing period. and 249 days worked were taken into account (Fig. 6).

Rice. 6. Calculation of average earnings for a business trip, Example 3

From the editor. Get even more information about the rules for calculating average earnings, about accounting for bonuses, about indexing average earnings when increasing salaries, about the position on calculating average earnings in local documents, and also get acquainted with other examples of calculating average earnings in the 1C: Payroll and Human Resources program 8" edition 3 can be from

In the ZUP 2.5 settings there was a checkbox When calculating the average, do not reduce bonuses accrued in proportion to hours worked :

This setting was valid for bonuses accrued in proportion to hours worked. In the general case, they were taken into account to calculate the average earnings in full amounts, but there were cases when the period for which the bonus was accrued went beyond the estimated period of average earnings. In this case, according to the Letter of the Ministry of Health and Social Development of the Russian Federation of June 26, 2008 N 2337-17 “On the calculation of average earnings”, such a bonus must be recalculated in proportion to the hours worked. If we read Decree of the Government of the Russian Federation of December 24, 2007 N 922 “On the peculiarities of the procedure for calculating the average wage” (hereinafter referred to as Decree N 922), then such an unambiguous conclusion can no longer be made.

Therefore, in the ZUP 2.5 program, a setting was provided that allows the user to independently determine whether such bonuses are fully or partially taken into account in average earnings.

There is no such setting in ZUP 3. Therefore, in the program, such bonuses are always recalculated in proportion to the time worked, i.e. they are always decreasing.

It turns out that the base period of the bonus, accrued in proportion to the time worked, goes beyond the boundaries of the calculated period of average earnings. Although this bonus in the breakdown of the calculation of average earnings falls into the line Premium fully credited , but in this case in ZUP 3 it will be automatically recalculated in proportion to the hours worked:

Solution #1: Manual Adjustment in Breakdown of Average Earnings

If we still need to take into account such a premium in full, then in the decoding of the calculation of average earnings, right-click on the amount of the premium and select the item More :

In the form that opens, edit in the column Base period start date value in such a way that the base period of the bonus becomes included in the calculation period of average earnings. In our example, we will correct the date for 05/01/2016:

Then the bonus will be fully taken into account when calculating the average earnings, that is, in our example, in the amount of 30,000 rubles:

Solution #2: Programmatic Changes

Another option for solving this problem is software. It will be necessary to make changes to the general module AccountingAverage EarningsClientServer by replacing the string in the function Decrease Premiums by Percentage AccruedDuring the Time Outside of the Settlement Period :

You can do this by enabling the extension for this module. Then the configuration will not need to be modified.

Reason #2: Reduced bonuses for newly hired employees

In ZUP 3, compared to ZUP 2.5, a new opportunity has appeared to take into account the bonuses of recently hired employees when calculating average earnings, starting from version 3.1.3. It is connected in the section Setup - Payroll by checking the box Restrict the beginning of the average salary calculation period to the date of admission :

If this option is not enabled, then for bonuses that are partially taken into account when calculating the coefficient of hours worked, the time rate is taken as a whole for the year, and not from the date the employee was hired.

Decree N 922 does not have a clear algorithm for accounting for bonuses in this case. Therefore, the developers have provided the user with the opportunity to independently determine whether to limit the billing period to the date of admission of recently hired employees and thus take into account bonuses in full when calculating average earnings.

To issue an award, a document is created in the program Prize :

Reason 1. Reduction of premiums if there was a checkbox in ZUP 2.5
Reason 2. Decrease in bonuses for newly hired employees

Reason #1. Reduction of bonuses, if the checkbox "When calculating the average, do not reduce bonuses accrued in proportion to hours worked" was used in 2.5

In the ZUP 2.5 settings there was a checkbox When calculating the average, do not reduce bonuses accrued in proportion to hours worked :

Therefore, in the ZUP 2.5 program, a setting was provided that allows the user to independently determine whether such bonuses are fully or partially taken into account in average earnings.

There is no such setting in ZUP 3. Therefore, in the program, such bonuses are always recalculated in proportion to the time worked, i.e. they are always decreasing.

For example, employee Romashkin R.R. goes on vacation from May 15 to May 28, 2017. In May 2016, he was awarded a bonus, taking into account hours worked, in the amount of 30,000 rubles. The period for which this premium is accrued (i.e. the base period of the premium) is the first quarter of 2016:

In this case, when making a document Vacation the calculation period for average earnings is taken from May 2016 to April 2017:

In our example, the coefficient of hours worked is:

245/247 = 0,99190283

Therefore, the premium in average earnings will be taken into account in the amount of:

30,000 (bonus) * 0.99190283 (coefficient of hours worked) = 29,757.08 rubles.

Solution #1: Manual Adjustment in Breakdown of Average Earnings

If we still need to take into account such a premium in full, then in the decoding of the calculation of average earnings, right-click on the amount of the premium and select the item More :

Then the bonus will be fully taken into account when calculating the average earnings, that is, in our example, in the amount of 30,000 rubles:

Solution #2: Programmatic Changes

You can do this by enabling for this module. Then the configuration will not need to be modified.

Reason #2: Reduced bonuses for newly hired employees

For example, an employee has worked for 1 month and a bonus has been accrued to him. The following month, the employee is sent on a business trip. In this case, when calculating the average earnings, the amount of the bonus will be recalculated by multiplying by a factor of 1/12.

For example, an employee was hired from July 01, 2017. In August, he received a one-time bonus in the amount of 10,000 rubles. July and August the employee worked completely. In September, the employee is granted leave from September 27 to October 10.

To issue an award, a document is created in the program Prize :

Restrict the beginning of the average salary calculation period to the date of admission is not set, then when calculating the average earnings in the document Vacation The amount of the bonus is recalculated in proportion to the hours worked. In this case, the norm when calculating the hours worked is taken as a whole for the year:

44 (number of days worked in July and August) / 248 (number of days per year) = 0.17741935

The amount of the premium taken into account when calculating the average earnings will be:

10,000 (amount of bonus) * 0.17741935 (coefficient of hours worked) = 1,774.19 rubles.

If in the payroll settings the checkbox Restrict the beginning of the average salary calculation period to the date of admission is set, then when calculating the average earnings in the document Vacation the amount of the premium will be taken into account in full, because. the employee worked for two months in full, and in this case, the number of days worked will coincide with the norm:

44 (number of days worked in July and August) / 44 (norm of days from the date of admission) = 1

The amount of the premium will be taken into account in full in the amount of 10,000 rubles. the coefficient of hours worked is equal to one.

Did the article help?
Get another secret bonus and full access to the BuhExpert8 help system for 14 days for free

As usual, the reason for writing this article was the problem that we had to solve: in the 1C: Salary and HR 2.5 database, the document behaved strangely Calculation of leave for employees of organizations. Namely, for some employees, the average earnings were calculated normally, while for others it was zero, although these employees definitely received wages throughout the year. But first things first.

What is average earnings and when does it apply

Average earnings - the average salary of an employee for a certain period of time. It is used for payment:

sick leave;
benefits for pregnancy and childbirth, childcare up to 1.5 years;
vacation pay and compensation for unused vacation;
for blood donation days, days off to care for a disabled child, etc.

We will leave a detailed methodology for calculating the average earnings beyond the boundaries of this article, however, we note that the average earnings are calculated in different ways, depending on the purposes for which it is considered. Further it will be seen how this is implemented in 1C: Salary and personnel management

The mechanism for calculating average earnings in 1C: Salary and personnel management

To calculate average earnings in 1C: Salary and personnel management, there are the following objects:

calculation plan Average earnings(accessible via menu ).
settlement register Calculation of average earnings.

The calculation register stores information about the calculated average earnings for each period in the context of employees and types of calculation (average earnings can take into account not only wages, but also bonuses, vacation pay, travel allowance, etc.). The plan of calculation types stores information about which calculation types are used when calculating average earnings in different situations(see picture).

Why is average earnings not calculated in 1C: Salary and personnel management

In our case, the average earnings were calculated, but was equal to zero. After researching the database, it turned out that the users added the type of calculation Salary by day (production and services), which was used for payroll for individual employees. However, this calculation type has not been added to the plan of calculation types. Average earnings, which means that these payments were not taken into account when calculating the average earnings.

In our case, the employee had no other payments, so the error was obvious - zero average earnings. However, situations often arise when earnings, which are not the only ones, are not included in the calculation. In this case, the average earnings will be calculated, the employee will receive vacation pay or sick leave, but the amount will be underestimated, because. not all payments were taken into account.

For example, an employee receives the basic salary according to a predefined calculation type Salary by day, and the additional premium - according to the calculation type created by the user. There is a predefined type of calculation in the plan of calculation types (if it has not been deleted), and the bonus will have to be added manually, otherwise the calculation of average earnings will be erroneous.

How to add an accrual to the calculation of average earnings

Open plan of calculation types Average earnings(accessible via menu Payroll by organization - Payroll settings - Average earnings).
Select the desired section and open it.
Add calculation type in 2 columns at once: Settlement base And Leading accruals. The first column shows that the sums this species calculation will be taken into account when calculating the average earnings, and the second - that it is necessary to recalculate the average earnings when changing the accrued amounts.

If you come across other errors when calculating average earnings in 1C: Salary and personnel management, we will be grateful for this information in the comments. The article will be updated.

Let's tell you how the average earnings are calculated in the program "1C: Salary and personnel of a state institution 8".

Setting the base for calculating average earnings

The basis for calculating average earnings is determined by the accounting procedure for each type of accrual for its purpose (section "Settings" - "Accruals"). The procedure for accounting for accruals in the calculation of average earnings in the program is determined automatically in accordance with the law. Independent determination of the procedure for accounting for accruals in average earnings is possible only for accruals with an appointment “Other accruals and payments”.

Most of the accruals that are included in the average earnings calculation base are taken into account as "Total earnings", that is, in the amount of the accrued amount for the period for which it was accrued. For accruals with an appointment "Prize" There are four accounting options available: “Fully inclusive premium”, “Fully inclusive annual premium”, “Partially inclusive premium”, “Partially inclusive annual premium”.

Flag “When calculating average earnings, this accrual is indexed” is active if the organization is indexing the earnings of employees.

Please note that with an increase in the salary of the organization in the billing period, the legislation provides for an increase in payments taken into account when calculating the average for the months preceding this increase.

For the convenience of mass viewing or editing the base settings for calculating average earnings in the list of all accruals (section "Settings" - "Accruals") button is provided "Setting up personal income tax, average earnings, etc."

On the tab " Average earnings (business trips, vacations, etc.) the left tabular part reflects the list of accruals that determine the base of average earnings, the right tabular part shows the list of accruals that are not taken into account in the calculation. If the accrual needs to be transferred from one tabular part to another, you must select the appropriate accrual and click on the button with the arrow to transfer (moreover, if the transfer of the accrual is not available, this means that the program has already determined the accounting procedure for the selected accrual (according to the law, it is incorrect to change these settings ).

Read also The employer did not make an entry in the work book

Determination of the calculation period for calculating average earnings

The calculation of average earnings in the program is carried out in the following documents: « Sick leave”, “Vacation”, “Business trip”, “Leave for child care”, “Payment for the days of caring for disabled children”, “Absence with the preservation of payment”, “Simple employees”, “One-time charge”, “Dismissal”.

The calculation period for calculating the average earnings is automatically defined as 12 calendar months preceding the start date of the event, except when the average earnings are calculated in the month the employee is hired, then the calculation period is 1 calendar month, the month the employee is hired. If the collective agreement provides for a different period for calculating the average wage, then it can be set manually directly when calculating in the form (opens by clicking the button with a green pencil in the section "Average income") a document by which the retained average earnings are calculated by setting the switch to the position "Set manually."

The billing period may also need to be changed manually if the employee did not have accrued wages and days worked in it, but had time before the billing period.

Calculation of average earnings in cases not related to vacation pay

The algorithm for calculating average earnings described in the article is used for accruals with assignments: “Payment for a business trip”, “Payment for the time of retained average earnings”, “Payment for downtime due to the fault of the employer”, “Payment for the days of caring for disabled children”, “Severance pay”, “Other accruals and payments”.

When calculating, the amount of the employee's accruals for each month of the billing period is first determined, as well as the number of days and hours actually worked. The results obtained are reflected in the form "Data entry for calculating average earnings". Further, on the basis of these data, the average daily (average hourly) earnings of the employee are calculated and the result of the accrual calculated on the average earnings is calculated.

Calculation of average earnings in 1s 8.2

How is average earnings calculated?

Billing period

Actual earnings