Calculation of average earnings for an employment center: calculation formula

Certificate form

In order for the certificate to be accepted by the CZN employees for further calculations, it must contain the following information:

• the full name of the organization in which the citizen who is registering with the CZN worked. Its legal address, INN/KPP;

Full name of the employee;

• the period that the current unemployed person worked at the enterprise. The certificate must indicate not only the date of admission and dismissal, but also the number of weeks that he worked. If he worked for less than 26 weeks, then he can only qualify for minimum unemployment benefits. Its size today is 850 rubles. Information must be indicated exactly as it is presented in the work book;
• information about working conditions - full or part-time;
• the average earnings of this employee for the last 3 months of his work at this enterprise;
• periods that are not taken into account in the calculation. The certificate must also reflect the periods for the 12 months preceding the dismissal, when the employee was actually absent from the workplace, but his earnings were retained for this period;
• grounds for issuing a certificate;
• signatures of the head of the enterprise and the chief accountant, as well as transcripts and seal impressions.

Calculation of SZ with summarized time accounting

The Resolution of the Ministry of Labor in paragraph 8 states that if an employee has a summarized time record (hourly schedule), then in order to calculate the SZ, you first need to find the average hourly earnings, which is calculated:

After this, the average earnings are found: SZ = SCHZ * M, in this case, M is calculated as in the previous case, but the total number of working hours is taken, not days.

Use the unemployment benefit calculator.

Example 2

The citizen resigned in March 2021 of his own free will from his job, where the schedule was hourly, and immediately contacted the Central Employment Service, providing the necessary documents and a certificate of income for the previous three months.

First, the average hourly earnings are determined:

SCHZ = (5,000+3,000+5,000+2,000+5,000+2,000)/(165+168+160) = 22,000/493=44.62 rubles.

Now NW = 44.62*(165+168+160/3) = 44.62*164=7,332 rubles.

This amount does not exceed the maximum benefit value established in 2021, so the unemployed will receive:

The first three months 7332*75% = 5,499 rubles, three more months 7,332*65% = 4,399 rubles, and if no vacancy is found, then starting from the 7th month 1,500 rubles.

Important! SZ can be calculated using Excel; to do this, just make a simple calculator using the formula, and then enter all the data for the employees.

Simple calculator in Excel

Video - Methods for calculating SZ in Excel

Amounts taken into account

Clause 2 of the Resolution of the Ministry of Labor No. 62 specifies the amounts that must be reflected in the certificate of average earnings and which are taken into account when calculating it. These are amounts such as:

• earnings, which are calculated in favor of the hired employee based on the established tariff rate and the actual time worked;
• payments at piece rates and in the form of a percentage of revenue;
• employee income in non-monetary terms;
• various bonuses and additional payments accrued over the last 3 months of work that could be assigned to a dismissed employee for class, skill, length of service, qualifications, possession of an academic degree, access to secret documents, for combining two professions;
• regional coefficients and allowances;
• the amount of increased payment for involving an employee in performing heavy work, for performing a labor function in workplaces with dangerous or harmful conditions;
• payment for night hours, overtime, for working shifts on weekends and holidays;
• bonus payments, which are provided for by the system of remuneration and bonuses at the enterprise.

Is personal income tax indicated?

Personal income tax is not indicated in the calculations. All accrued amounts included in the calculations are indicated before taxes are calculated. To calculate unemployment benefits, wages are taken without personal income tax.

Payments that are taken into account for calculating unemployment benefits

The calculation of the average salary for reference to the Employment Center includes the following charges and payments:

• remuneration in cash or in kind for the time worked during the pay period;
• additional amounts, allowances paid to the employee in accordance with the employment agreement and other local documents on wages (various types of allowances, additional payments, payment for overtime or combined work, etc.);
• motivational and stimulating additional payments (bonuses, bonuses);
• allowances and compensations provided for by the current legislation of the Russian Federation and associated with special conditions (hazardous production, night shifts, work on weekends and holidays);
• and other amounts provided for by local regulations and included in the list of amounts taken into account for calculating the average earnings in question.

The following awards are subject to special consideration:

• monthly bonus payments are calculated separately for each criterion;
• annual bonus payments are included in the calculation in the amount of a quarter of the amount;
• other bonus accruals for the quarter and for the year are included in the calculation, one for each indicator, in the amount of the monthly share relating to each month of the billing period.

What amounts are excluded?

Payments made for the following periods are not taken into account when calculating average earnings for the purpose of granting benefits at the employment center:

1. The actual absence of an employee from the workplace, but with the preservation of his place and income. These are periods such as:
   vacation, both main and additional;
2. illness confirmed by a sick leave certificate. Periods of illness “for oneself” or “for care” are not taken into account;
3. study leave;
4. periods of maternity leave and child care up to 1.5 years;
5. periods when the employee provided actual care for his disabled child;
6. was on leave granted to him for performing overtime work, instead of payment for it according to the Labor Code of the Russian Federation.
7. Downtime of workers caused not by the fault of management, but by strikes and other factors. Even if the employee did not take part in the strike, these days are excluded from the pay period, since the strike did not give him the right to work fully and perform his labor functions.
8. Days on which the employee was released from performing his job duties and no payment was made for these days. For example, vacation at your own expense.

Calculation period

A situation may arise that in the last months before dismissal, the employee did not receive the income that can be taken into account for the central tax payable. For example, he went on study leave for 4 months to write his thesis and pass the final certification. What period should be taken into account?

In this case, you need to take for calculation those 3 months that preceded the period not taken into account. If the resigned employee worked for this employer for less than three months, then the certificate must indicate the period from the moment of hiring until the actual dismissal. This information will be taken into account when assigning benefits.

If an employee worked on a part-time basis, his average earnings will be calculated by dividing the amount of wages accrued to him for the time he actually worked by the number of days he worked, calculated based on the data of the production report card or other documents that take into account the attendance of employees at work. It often happens that a woman quits her job immediately after taking maternity leave before the child reaches 1.5 years of age.

What periods need to be taken into account in her case?

This period is not included in the calculation of average earnings for the labor center, so you need to take previous periods before going on maternity leave. For example, a woman quit her job on March 1, 2018, immediately after her maternity leave ended.

You need to take April, March and February 2021 for calculation. It was during these months that the woman received accountable income.

Examples of calculations

The formula for calculating average earnings is as follows: The average earnings of a specific employee for 1 working day * the number of days that he actually worked for a given period.

To correctly calculate the income of a given employee for 1 working day, you must:

• sum up all earnings for the current period, taking into account clause 2 of Government Decree No. 62;
• sum up the days that, according to the working time sheet, were working days for this employee in the pay period;
• divide the first value obtained by the second.

But you need to take into account some nuances regarding the inclusion of bonuses in your total earnings:

• For monthly bonuses, the rule of one payment applies - only one value of the same type of payments can be taken into account in one month;
• for annual bonuses, 1/12 of the accrued amount for each month in the base interval is taken into account.

To understand how to correctly calculate average earnings, you need to give several illustrative examples.

Example 1. An employee quit on February 28, 2018.

To calculate, you need to take the period - January 2021, December 2021 and November 2021. According to the Determination of the Armed Forces of the Russian Federation dated 06/08/2006 No. KAS06-151, if an employee quits on the last working day of the month, then this month can be used for calculations if this affects the change in average earnings upward.

In this example this is true.

• in total there were 61 working days in this period, and the employee actually worked 48 days. On average, there are 20.3 working days in each month;

• in total there were 59 working days in this period, the employee worked 52 days of them. Average number of days 59 / 3 = 19.6;

By decision of the employer and the employee himself, February can be ignored, since the average earnings have become less.

Example 2. An employee got a job on December 25, 2017, and quit on February 28, 2018. Required information:

• in total in this period there were 17 + 20 + 22 = 59 working days, of which 42 days were worked. The average number of days for this period is 59 /3 = 19.6;

Example 3. An employee quit on the last day of her maternity leave.

For what period should she be given a certificate if neither maternity leave nor child care leave is included in the period for calculation? She needs to be issued a certificate with data for the last 3 months before maternity leave. Based on the data received, the unemployment benefit will be calculated at the Employment Center.

The data is as follows: A woman quits her job in March 2021 after maternity leave. You need to take April, March and February 2021 for calculation. Income for these months is as follows:

The applied formula for calculating income information for the employment center, rules

Average daily earnings are calculated to determine the average income for three months for the employment center by dividing the accrual amount by the number of days actually worked.

Formula for calculating average daily earnings for an employment center

In the case where an employee works part-time, the actual accrued amount of wages is divided by the days of the week worked in the billing period.

By multiplying the resulting value of the average daily salary by the average monthly number of exits, the desired amount of average earnings for the entire period is obtained.

Nuances of calculating average earnings when recording working time summed up

Enterprises that use a summarized calculation of the time worked by an employee in the payment system, when issuing a certificate of income for the last three months of work, calculate the value based on the average hourly wage.

The actual calculated amount of payments is divided by the number of hours worked for the specified period.

By multiplying the resulting value by the average monthly value of hours of work for the months taken into account, the desired value of average earnings is found, which will subsequently be taken into account when calculating unemployment benefits.

Calculation mechanism

The average salary for the employment center is taken 3 months before dismissal from the first to the last day.

In accordance with the regulated procedure, the calculation of average earnings includes:

the basic salary calculated on the basis of the official salary, approved interest rates on the tariff and piece rates established by the organization; additional payments for combining professions, bonuses for skill and professionalism, rewards for achieved financial indicators provided for by internal local documentation; bonuses for production performance for a quarter, half-year or other time interval in the proportions assigned to the corresponding period; the quarterly premium refers to the month for which it is accrued as 1/3, the annual premium - as 1/12, regardless of the time of accrual.

if there was a vacation or monetary compensation for earned and unused time for rest; if the employee did not work fully for a month due to the enterprise being in a state of forced downtime or spending part of the time on business trips; if you had sick leave for your own illness or caring for a sick relative.

The formula for calculating average earnings for an employment center is:

Working hours included in the formula are calculated according to the work schedule, and not according to statistics. Ignoring the norm leads to a distortion of the result during a shift schedule and irregular work hours.

What income is taken into account in the calculation of SZ

The appendix to the Resolution of the Ministry of Labor of Russia in the second paragraph (No. 62 of 08/12/03) stipulates that when determining SZ, all types of remuneration that do not contradict the payment system are taken into account.

When determining SZ, all types of remuneration that do not contradict the payment system are taken into account

How are bonuses calculated?

When calculating average income, the legislation states that all remunerations received by an employee for three billing months are taken into account to increase the SZ, but in a limited manner:

1. If this type of payment was accrued monthly, and there were several bonuses for one parameter, then only three payments are summed up - one for each month of the required period (highest values).
2. When an employee receives bonuses and remunerations for a long period of time (quarterly, semi-annual, etc.), the amount of additional payment is determined by calculating the monthly part (for example, if an employee received a one-time semi-annual bonus in the amount of 24,000 rubles, the monthly part will be 1/6 of amount: 24,000 rubles/6 months = 4,000 rubles), and three such parts are summed up (4,000 rubles x 3 months = 12,000 - this amount will be added to the salary).
3. If the employee received any remuneration based on the results of work for the year, then the monthly amount is determined as 1/12 of the entire payment (for example, when receiving an income of 60,000 rubles, for one month it will be 60,000/12 = 5,000 rubles), in As a result, three monthly parts are taken into account (5,000 x 3 = 15,000 rubles - the amount that will be taken into account when determining the SZ). The timing of the accrual of monetary incentives does not matter.

If an employee did not work for the entire reporting period (full 3 months) or during it there were periods that were not taken into account, then the bonus amount is taken in proportion to the time worked and is calculated according to the above rules (except for monthly bonuses).

It is especially difficult for young specialists to find a job without seniority and experience.

Impact on average earnings of increased tariff rates and allowances

If rates in organizations or the amount of bonuses (by qualification level or for merit in the civil service) have increased during three billing months, this leads to an increase in average earnings, which will increase by the K coefficient:

K = A/B1,2,3,

where A is the tariff (surcharge) in force in the month when the rate increased, and B1, B2 and B3 are the rate of each month belonging to the billing month.

Important! If the rate increased during the month of dismissal or after it, this does not affect the SZ.

Regional coefficients

The size of average earnings is influenced by the regional coefficient, which is used in some regions of the Russian Federation, for example, for residents of the Far North. Then the SZ increases by this parameter.

Regions of the Russian Federation using the regional coefficient

Documenting

• What do you need and how to get unemployment benefits?

The standard form of the document is not provided for by law, but the Ministry of Labor, by letter No. 16-5/B-421 dated August 15, 2016, proposed its own version, emphasizing its advisory nature for execution. It is up to the organization whether or not to adhere to the recommendations of the labor department, approved by the employment center that provides the document form to the unemployed.

A legal entity or individual can independently develop a form, but it is necessary to fill out a certificate for the labor exchange indicating mandatory information, including:

period of employment relationship with the employer; average earnings 3 months before termination of the employment contract, regardless of the initiator; working hours established by the organization’s schedule for a specific employee; data on periods excluded from the calculation, with a statement of reasons.

Conditional Numerical Example

The algorithm for calculating average monthly earnings, including and excluding a number of income received, and the amount in monetary terms is demonstrated in detail by an example with the following conditions:

The calculation is performed step by step:

It is necessary to calculate the total amount of time worked from November 2021 to January 2021, excluding working days due to vacation and temporary disability:

November: 21 – 7 = 14; December: 21 – 5 = 16; January: 17 – 3 = 14.

Total for the period: 14 + 16 + 14 = 44 days worked according to the schedule.

1. The total working time according to the statistics department: 21 + 21 + 17 = 59 days.
2. It is necessary to calculate the included income with reference to the corresponding time intervals:

November: 20000 / 21 * 14 + 1000 = 14333.33 rubles; December: 20000 / 21 * 16 + 1000 = 16238.10 rubles; January: 20,000 / 17 * 14 = 16,470.59 rubles.

Taxable income included in the aggregate indicator: 14333.33 + 16238.10 + 16470.59 = 47042.02 rubles.

1. The obtained data is substituted into the final formula: average monthly income = 47042.02 / 44 * 59 / 3 = 21026.36 rubles.

If there is no income in the actual time interval, then the previous period, consisting of three consecutive months, is taken for calculation. The key point is the attribution to the time for which payments are assigned in accordance with administrative documents and the inclusion of payments in proportion to the time worked.

The document provided to the Employment Promotion Fund is a certificate from the last employer with all required details filled in. An enterprise or individual entrepreneur can develop a certificate form independently reflecting the data required by the labor exchange to calculate an increased amount of unemployment benefits.

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Unemployed citizens who have the status of unemployed and are registered with the territorial employment center are entitled to receive a monthly benefit, the amount of which is calculated on the basis of average earnings for the reporting period. In the article, we will use examples to analyze how to calculate unemployment benefits, what is the period for payment of state assistance, how to register with the employment center and obtain unemployed status.

Who is paid unemployment benefits?

How to register with the employment center

How to calculate unemployment benefits

Registration of unemployed persons is carried out on the basis of an application from citizens to the territorial employment center with the following documents:

• identity card (for citizens of the Russian Federation - passport, for foreigners and stateless persons - residence permit);
• employment history;
• certificate of secondary education;
• diploma of secondary technical/special, higher education;
• other documents confirming work experience and professional qualifications (certificates and diplomas of completion of courses, trainings, seminars);
• a certificate of average earnings for the last 3 months, issued by the last employer (the form can be downloaded here ⇒ Certificate of average earnings for the labor center);
• application for registration as unemployed (the form can be obtained at the employment center directly at the time of application).

Graduate students and persons without work experience apply to the employment center for registration if they have a passport and education document (certificate, diploma).

Upon contacting the employment center with the necessary documents, the citizen is assigned the status of unemployed.

For what period are unemployment benefits granted?

Unemployment benefits are assigned from the moment of registration as unemployed for a period of up to 12 months. The basis for termination of benefit payment is the loss of the citizen's unemployed status due to employment or expiration of the period of registration with the employment center.

Loss of unemployed status is also possible in cases where a citizen:

• twice refused the offered vacancy without good reason;
• did not appear at the employment center to select vacancies within 10 days after registration;
• twice refused the proposed training (for persons without work experience);
• provided fictitious documents about length of service and average earnings to the employment center.

The amount of unemployment benefits and payment terms in 2021

From 1991 to the present, changes in the amount of benefits and the conditions for their provision have occurred twice - in 2009 and in 2021 (Resolution No. 1375 of November 15, 2021).

Table 2. Changes in 2021 in social support from the central health center

Citizens of pre-retirement age have special privileges - if there are at least 2 years left before the pension is assigned (but not more than 5 years), then they can receive 11,280 rubles for 12 months out of 18.

Service employees select the most suitable vacancies for each applicant

Important! If a citizen was registered in 2021, then the changes in 2021 will not affect his payments - they apply to those who applied to the Central Tax Service from January 1, 2019.

Video - Increase in benefits in 2021

How to calculate average earnings

The standard calculation of SZ for unemployment benefits depends on the average daily earnings, which is defined as:

If the worker was in a part-time vacancy, then the salary amount is divided by the number of working days during the pay period, which correspond to a 5- or 6-day calendar work week (according to the production calendar).

Having determined the SDZ, you can find out the SR:

where M is the average monthly number of working days for the billing period. Defined as:

Example 1

The employee, who worked full time per week at his last place of work, provided a certificate of income for July, August and September, since he was fired on 10/15/18.

Information on reporting periods was as follows:

According to the data provided, it is clear that in addition to the salary, the employee received bonuses, but in August he was on sick leave, so he worked only 15 days out of 22.

The terms of circulation and length of service comply with the law, so the stock exchange inspector must register the citizen and calculate his SZ.

First, the average daily earnings are determined:

SDZ = (16,000+16,000+15,000+3,000+ 2,000+2,000)/(22+15+20)=54,000 rubles/57 days worked = 947.5 rubles.

Now you can determine the average earnings, but first you need to find out the average monthly number of days of work:

M = (22+22+20)/3 = 21,

Hence:

NW = 947.5*21 = 19,897.5 rubles.

Situation No. 1. If an employee contacted the Central Employment Service immediately after dismissal on October 30, that is, before the 2021 changes came into force.

The amount received is much higher than the maximum allowable, which in 2018 was 4,900. Therefore, the employee will receive payments in the sequence determined until 2021:

From October to January - 75% of the SZ, that is, 19897.5 * 75/100 = 14,923, this again exceeds the standard, so the state will pay 4900. From January to October this amount will not change. If a vacancy is not found for a citizen during this time, then for another six months he will be able to receive 850 rubles/month.

Situation No. 2. If the employee was fired on October 15, 2018, but contacted the Central Employment Service in February 2021.

Since the conditions for receiving SZ were not violated, the SZ will be determined according to the same parameters, but payments and terms will change.

From February to May, the amount of benefits will be 19,897.5 * 75/100 = 14,923, so this is more than the threshold, then for three months the unemployed will receive 8,000 rubles. The same amount will remain the same for the next three months. If a vacancy is not found within six months, then the next 6 months will pay 1,500 rubles.

You can register with the CZS only by directly applying

Calculation of average earnings for unemployment benefits

The calculation period for determining the amount of average earnings for unemployment benefits is 3 calendar months preceding the month of registration with the employment center. For example, the reporting period for an employee who quit on 08/31/2020 and contacted the employment center on 09/03/2020 will be from 06/01/2020 to 08/31/2020.

When calculating average earnings, all income received by the employee during the billing period is taken into account, including:

• salary;
• bonuses;
• allowances;
• bonuses;
• material aid;
• additional payment for overtime;
• vacation pay;
• other payments that are elements of remuneration.

At the same time, the time and accrued amounts during which the employee:

• was on leave at his own expense or on sick leave;
• received maternity benefits;
• did not work due to downtime or due to a strike at the enterprise.

Let's look at an example. 09/28/2020 Bobrov S.D. resigned from Chance LLC. On the day of his dismissal, Borov requested a certificate from the accounting department to submit to the employment center.

The calculation period for Bobrov's average earnings is from 07/01/2020 to 09/30/2020, during which the employee:

• worked all days in July and August (22 and 23 days, respectively);
• Out of 20 working days in September, he worked 15 days and was on sick leave for 5 days.

During the reporting period, Bobrov was paid a salary and a bonus. When determining the amount of average earnings for September, the calculation includes that part of the bonus that falls on the days actually worked (15 out of 20)

The calculation of Bobrov's average monthly earnings is presented below:

Let's calculate Bobrov's average daily earnings for the reporting period:

(21,700 rub. + 21,700 rub. + 16,275 rub.) / (22 + 23 + 15) = 994.58 rub.

The certificate for the employment center indicates the following amount of average earnings for calculating benefits:

RUB 994.58 * ((22 + 23 + 15) / 3) = 19,891.60 rubles.

Example of calculating unemployment benefits

Based on the formula presented above, the amount of unemployment benefits is adjusted in accordance with the value of the coefficient, which, in turn, depends on the period during which the citizen is registered with the employment center.

In 2021, the benefit amount is determined based on the following values ​​of the adjustment factor (Coeff):

No.

The amount of benefits accrued due to unemployment in 2021 cannot exceed 4,900 rubles/month.

Let's look at an example. 09/03/2020 Shukshin applied to the employment center to register as unemployed. Based on the certificate provided, Shukshin’s average monthly salary is 12,050 rubles.

Let's calculate the amount of unemployment benefits assigned to Shukshin:

RUB 12,050 *0.75 = 9.037.50 rub.

RUB 12,050 *0.6 = 7.230 rub.

RUB 12,050 *0.45 = 5,422.50 rub.

Since the calculated amount of the benefit for each month that Shukshin is registered exceeds the maximum allowable amount (4,900 rubles), Shukshin is paid a monthly amount based on the established limit (4,900 rubles/month).

Allowance for persons without work experience

The amount of benefits for citizens without work experience, including for graduate students and persons with unofficial experience (performing work without formalizing an employment agreement or a civil law contract) in 2021 is set at 850 rubles/month. The specified amount is paid in a fixed amount and does not depend on the period during which the citizen is registered with the employment center.

The minimum allowance is 850 rubles/month. it is also paid to persons whose insurance period over the last 12 months is less than 26 weeks.

Let's look at an example. On September 3, 2020, graduate students Khorkov and Surkov registered with the employment center, and therefore they were assigned a minimum allowance of 850 rubles/month.

On 02/04/2020, Khorkov and Surkov got jobs at Flagman LLC, but after 4 months Khorkov quit and on 06/03/2020 he was registered as unemployed again. Since Khorkov’s total period of work over the last 12 months was less than 26 weeks, the graduate student was assigned a minimum allowance of 850 rubles/month.

Surkov terminated his employment contract with Flagman LLC on October 31, 2020 and registered with the employment center on November 4, 2020. Since Surkov’s work experience over the last 12 months was more than 26 weeks, the amount of benefits for a graduate student is calculated based on average earnings (RUB 11,040).

For the first 3 months of being registered as unemployed (November 2021 – January 2021), the amount of Surkov’s benefit is calculated in the amount of 8,280 rubles. (RUB 11,040 * 0.75), but actually paid in the maximum allowable amount of RUB 4,900.

Calculation of average earnings for the Employment Center: formula and examples

Not everyone and not always manages to find a job right away. That’s why job seekers go to the Employment Center: some in the hope that they will help them find a job, while others need benefits from the state while they are searching.

For registration actions, exchange employees require the submission of a documentary package , which includes a certificate from the accounting department about the applicant’s average earnings during the last three months of employment.

The amount of future benefits for the unemployed depends on this indicator. But to get it, you will need to clarify several calculation operations :

• size of the billing period;
• accruals paid and included in the calculation formula;
• how to determine the average salary if it all consists of one month;
• where to include bonuses;
• the procedure for calculating the average salary for various fluctuations in the monthly salary and the occurrence of additional payments with allowances.

Lawmakers have made recommendations regarding a reference form that will accompany a former financial services employee to his last job if he files a petition to that effect. An unemployed citizen will need a document of this type to register with the Employment Center and calculate future payments.

Billing period

A retired employee needs to know that when determining the period included in the certificate, the following days :

• spent on treatment, included in the sick leave, maternity period and vacation pay for women, which they spent caring for children;
• regular, educational and unpaid leaves;
• designed to care for children with disabilities or illnesses;
• previously worked, for which the employer gave time off;
• business trips;
• strikes, even if the employee is not a participant, but did not start work at that time.

What is included and what is excluded

Since the billing period includes only the last calendar months, three of which precede the dismissal, when calculating average earnings, the following values ​​must be sampled :

• accrued earnings in accordance with the wage regulations of this enterprise;
• bonuses paid in each billing month;
• proportional amount of quarterly bonuses;
• annual, one-time remunerations that do not depend on the month in which calculations and payments were made (the sample is taken from the year preceding the dismissal, distributed in one part per month, dividing the total amount by 12);
• incomplete completion of the billing period allows the financier to divide bonuses (this does not include monthly ones, only length of service or one-time bonuses) by the time actually spent.

The following income is not included in the calculation:

• received from social benefits, anniversary bonuses, financial assistance;
• payments made from Social Insurance Fund accounts;
• vacation pay and compensation;
• payments for downtime when it is established that employers are at fault.

It should be taken into account that if, when conducting a sample, it turns out that the last three months contain the above cases and, according to legislative provisions, they must be excluded from the calculations, the accountant will take the period preceding them, fully worked out.

Features of calculations with examples for central locking, based on the parameters of various production cases

First of all, the accountant needs to decide in practice on the period that covers the salary required for the sample.

For employee Sidorov K.P. an order was received to dismiss him effective November 16, 2021. The report card notes that he worked on 11/15/16 inclusive. This means that entire months worked are counted in reverse order, from August 1 to October 31.

To determine average earnings, use the formula:

S - the amount of the average salary, V - a sample of all payments, Od - days actually worked, Rd - the period for which you need to work according to the work schedule, 3 - the number of months worked.

Using three different examples, a practical calculation will show the following values.

Still the same Sidorov K.P. worked at the company for several years, while:

• working days according to schedule and actually worked are 63;
• payments collected from the amounts included in the calculation represent 90,500 rubles;
• average salary of 30,166.67 rubles.

Ivanov M.I. After submitting an application for pay, I found out that he had not worked at the company for three months. He was fired on March 31, 2015, and hired on the 1st of the same month, during which time he was paid 25,000 rubles.

The average salary will be equal to the same value, provided that the citizen has worked days that coincide with the number according to the schedule.

Citizen Prikhodko I.I. The digital parameters included in the calculation are as follows:

• according to the schedule of days 62;
• in fact, Prikhodko was present at work for 48 shifts;
• earned money in the amount of 96,700 rubles;
• The average salary is 41,634.72 rubles.

There are more complex examples with the need to establish a summarized accounting of the time period worked.

You will need to determine the average hourly earnings using the formula:

Sch - average payment per hour, Zf - selected earnings included in the calculation period, Sz - average salary, Srch - working hours, on average according to the work schedule, this value is influenced by the length of the week in each month, Kch - hours worked.

Dismissal of employee M.R. Kozyrev happened on December 15, 2016. The work in the billing period from 09/01/16 to 11/30/16 was complete . It was necessary to establish, using summarized accounting according to the schedule data, there was a 40-hour work week, the amount of time actually worked:

• in September, a total of 180 hours were planned, in fact 170 were worked and 38,000 rubles were earned;
• for October, the production calendar showed 174 hours, and the employee spent 184 hours on production, and he was paid for work in the amount of 40,000 rubles;
• November recorded 170 working hours and 176 hours actually spent with earnings of 35,000 rubles.

The employment service will receive a certificate with the following information:

An example of a calculation that an employee has not worked for a whole month proves that he is still entitled to a certificate of average earnings for the Central Workers. Let’s say a person worked 18 working days in an organization, and needed 21 to complete the month. For the entire period, he received 20,000 rubles.

The average salary that must be indicated in the certificate is:

During the period worked in the institution, earnings may change, employees receive bonuses and salary increases. Krivenko K.M. applied to the accounting department of the enterprise to issue him a certificate of average earnings after several years of work and dismissal on April 1, 2015, in order to receive social benefits from the Central Bank.

The financier determined that his billing period was from December 1 to April 1, 2015.

In fact, the employee worked 55 days:

• December 21, earning 22,000;
• 16 January and earnings 28,000;
• February 18 with a salary of 28,000.

In addition to the required payments, the organization accrued bonuses based on annual results in the amount of 15,000 rubles. Since the salary has increased, a coefficient of such an increase will be needed.

The December salary should be adjusted:

Annual bonuses should be distributed by quarter:

the following data in the average income certificate :

Performing the calculation requires adhering to the following rules regarding bonuses :

• remunerations are included only from the calculation period other than annual presentations, the previous calendar year;
• the bonus share is calculated depending on the period for which the subsidy is due;
• accounting of the amount is accepted on days worked (if a whole quarter is occupied in the calculation, then the remuneration will be full).

Management increases the interest of its employees in high-quality and efficient work not only with bonuses, salary increases, but also with various allowances, increasing:

• qualification level;
• title and level of specialty;
• diplomat rank;
• lawyer;
• civil servant.

Indexation of payments

In order to maintain increased wages in social support for the unemployed, payments are indexed . The analysis can be carried out during the billing period chosen by the financier, as long as it falls within the time before the employee’s dismissal.

An increase in salary in one of the months by which its average value will be determined indicates that it is necessary to index the time period preceding the increase.

If the dismissal occurred in June, and the salary was increased in May, then April and March will have to be adjusted. When there is a case with a change in salary in the middle of the month, and at the beginning he quit, then the amount of average earnings will be indexed.

Non-standard situations

Among non-standard cases, financial settlement specialists include the following aspects of issuing certificates taking into account payment :

Women are released from work in connection with pregnancy and childbirth on the basis of sick leave; payment for them also requires the amount of average earnings, as well as subsequent vacations.

Upon dismissal, these values ​​are excluded from the total amount intended for the billing period, since according to the rules, the cash equivalent paid for the actual work is used.

No money is also spent on leaves without pay, since such time off is provided in agreement with the boss, absence from the workplace will be respectful, but free of charge, and will not affect the amount of average earnings in any way.

Registration of a certificate for the Employment Center

After dismissal, the former employee will have to submit an application for a certificate to the Central Bank . It is the responsibility of the company's management to submit such a document, on which the amount of future unemployment assistance will depend.

Legislators have not established clear regulations on its form and it is allowed to accept at the destination a randomly drawn up document containing the following data:

• the name of the company responsible for the information provided;
• contact and address values;
• TIN;
• the name of the employee for whom the calculations were made;
• total time worked in the organization;
• digital definition obtained as a result of calculations.

At the end, the document is signed by the accountant, the head of the company, and a round seal is given.

How to use the calculator

To use the calculator service, you will need a computer and an Internet connection. You should enter the word “calculator” and its purpose into the search engine.

A tool will appear on the page that will help you avoid many formulas and calculations, but you still cannot do without accurate data on the employee’s visit to the workplace, schedule, and payments made. You need to insert answers to questions into the online form and click the “calculate” button, after which the desired result will appear on the monitor.

You can watch more information about the certificate of average earnings in this video.

Days not included in the calculation

To determine the amount of unemployment benefits, it is necessary to take into account the 3 months preceding the termination of the employment relationship. It is established by law how to calculate the average salary for an employment center. However, some of the days paid by the employer are not taken into account. These periods include:

• the time period during which the employee received a salary without performing labor functions;
• days spent on sick leave;
• maternity leave and parental leave for children under 3 years of age.

Responsibilities for calculations fall on the shoulders of accountants.
As a result, it may turn out that all 3 months consist of days that are not taken into account in the calculations. In such situations, the accountant should substitute into the formula the payment for the three-month interval closest to the date of dismissal, when the person worked and received income.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

Important! An employee who is dismissed within the first 30 days after signing a contract can only hope to have actual days worked included in the calculation.

In case of failure to perform their labor functions

In real life, employees can receive payment in the amount of the established salary if the management of the enterprise sent them on forced rest. Cases like this precede the liquidation of an enterprise or the reduction of its workforce. For shift workers, the calculation does not include days when the employee was given time off for overtime.

Another option is that the organization was on strike, and although the employee did not participate in it, he was deprived of the opportunity to work. In fact, the staff is not at work and does not perform their official duties.

The employer is obliged to pay for forced suspension of work

Note! Vacation period is also not taken into account

Due to illness

Paid sick leave prior to dismissal is also not included in the formula for calculating average earnings for listing on the stock exchange. This is quite beneficial for the person being fired, since sickness leave is paid in accordance with one of the established percentage rates.

Typically, the accrued amount is less than the average monthly income expressed in days.

Pregnancy and childcare period up to 3 years of age

Such cases are also not uncommon. Circumstances when a woman breaks the contract after being on maternity leave or one of the maternity leaves also refers to a special settlement procedure.

Here, you should also calculate the average salary for the employment center based on the nearest three-month interval when the employee was actually at the workplace.

Calculation of average earnings for the Employment Center: formula and examples

Average earnings for an employment center calculation in Excel

A certificate of average earnings for the employment center is submitted in any form (there is no approved form). As a general rule, three months are taken as the billing period. Only those payments provided for in employment contracts are taken into account. How to calculate average earnings for a job center in Excel?

For the calculation, payments are taken for the 3 calendar months preceding the dismissal. If an employee was fired on October 10, 2015, then for the calculation we take the time from July 1 to September 30 of the same year.

The following periods are excluded from the calculation:

• business trip days, paid vacation and other periods when the employee was paid at average rates;
• days when the person was on sick leave or on parental leave;
• when an employee was released from work for any reason, with or without salary.

1. The three months preceding dismissal consist only of excluded days - the next 3 calendar months with days worked are taken.
2. The employee has not even worked for a month at the enterprise - days worked are taken from the first day until the day of dismissal.

Data for determining the boundaries of the billing period are taken from the personnel department (date of acceptance, dismissal, time sheet) and accounting department.

All types of payments related to wages. Social and other payments cannot be included:

• cheaper food,
• reimbursement of transportation costs, communication services;
• vacation pay;
• business trips;
• payment for sick leave, additional days off for mothers of disabled children, etc.

Features of bonus accounting:

1. Monthly – in full, one for each indicator. If, for example, two premiums are awarded for the maximum number of concluded contracts, then only the one with the largest amount is included in the calculation.
2. Quarterly and semi-annual – in the amount of a monthly part. One for each indicator.
3. Annual (for the calendar year preceding dismissal) – in the amount of ? for each indicator (even if the employee received the money not in the billing period).

If the period for calculating the average salary was less than three months or there were excluded days, monthly bonuses are included in the calculation as usual. All others - in an amount proportional to the time worked. Calculation formula:

Bonus amount for calculation = bonus accrued in the billing months / number of working days in the period for calculation (according to the schedule) * actual number of days worked.

Indexation of payments

If there was a salary increase in the analyzed three-month period or after it, but before the date of dismissal, all payments must be indexed to calculate average earnings:

1. If the salary increased in the analyzed months, the payments involved in the calculation of average earnings in those months that preceded the salary increase are indexed. For example, a person quit in mid-February. And from January 1, salaries were increased. Payments for November and December are indexed.
2. If the administration increased the salary after the billing period, the average salary is indexed. The employee quit in mid-January. The salary increase is from January 1. Average earnings for three months of the billing period are indexed.

Formula for calculating the increase factor:

“new” salary size / “old” salary size.

How to calculate average earnings for an employment center

SZ = BB / CHOD * (NBR / 3).

• SZ – average earnings;
• ВВ – all payments included in the calculation;
• CHOD – number of days worked;
• NWD – number of working days (according to the enterprise’s work schedule);
• 3 is the number of calendar months preceding the dismissal.

Calculation of average earnings for the Employment Center: formula and examples

Not everyone and not always manages to find a job right away. That’s why job seekers go to the Employment Center: some in the hope that they will help them find a job, while others need benefits from the state while they are searching.

For registration actions, exchange employees require the submission of a documentary package , which includes a certificate from the accounting department about the applicant’s average earnings during the last three months of employment.

The amount of future benefits for the unemployed depends on this indicator. But to get it, you will need to clarify several calculation operations :

• size of the billing period;
• accruals paid and included in the calculation formula;
• how to determine the average salary if it all consists of one month;
• where to include bonuses;
• the procedure for calculating the average salary for various fluctuations in the monthly salary and the occurrence of additional payments with allowances.

Lawmakers have made recommendations regarding a reference form that will accompany a former financial services employee to his last job if he files a petition to that effect. An unemployed citizen will need a document of this type to register with the Employment Center and calculate future payments.

Billing period

A retired employee needs to know that when determining the period included in the certificate, the following days :

• spent on treatment, included in the sick leave, maternity period and vacation pay for women, which they spent caring for children;
• regular, educational and unpaid leaves;
• designed to care for children with disabilities or illnesses;
• previously worked, for which the employer gave time off;
• business trips;
• strikes, even if the employee is not a participant, but did not start work at that time.

Although absenteeism and strikes can be allocated if the applicant so desires, it will not add funds. When starting to calculate the average salary, the financier takes into account all accrued money with the exception of the period that is included in the list presented above.

What is included and what is excluded

Since the billing period includes only the last calendar months, three of which precede the dismissal, when calculating average earnings, the following values ​​must be sampled :

• accrued earnings in accordance with the wage regulations of this enterprise;
• bonuses paid in each billing month;
• proportional amount of quarterly bonuses;
• annual, one-time remunerations that do not depend on the month in which calculations and payments were made (the sample is taken from the year preceding the dismissal, distributed in one part per month, dividing the total amount by 12);
• incomplete completion of the billing period allows the financier to divide bonuses (this does not include monthly ones, only length of service or one-time bonuses) by the time actually spent.

The following income is not included in the calculation:

• received from social benefits, anniversary bonuses, financial assistance;
• payments made from Social Insurance Fund accounts;
• vacation pay and compensation;
• payments for downtime when it is established that employers are at fault.

It should be taken into account that if, when conducting a sample, it turns out that the last three months contain the above cases and, according to legislative provisions, they must be excluded from the calculations, the accountant will take the period preceding them, fully worked out.

When there is not the required number of days in the time period, they choose the salary from the first day of employment, including the last shift worked.

Features of calculations with examples for central locking, based on the parameters of various production cases

First of all, the accountant needs to decide in practice on the period that covers the salary required for the sample.

For employee Sidorov K.P. an order was received to dismiss him effective November 16, 2021. The report card notes that he worked on 11/15/16 inclusive. This means that entire months worked are counted in reverse order, from August 1 to October 31.

To determine average earnings, use the formula:

S = V / Od * Rd / 3, where

S - the amount of the average salary, V - a sample of all payments, Od - days actually worked, Rd - the period for which you need to work according to the work schedule, 3 - the number of months worked.

Using three different examples, a practical calculation will show the following values.

Still the same Sidorov K.P. worked at the company for several years, while:

• working days according to schedule and actually worked are 63;
• payments collected from the amounts included in the calculation represent 90,500 rubles;
• average salary of 30,166.67 rubles.

90,500 / 63 * 63 / 3 = 30,166.67 rubles.

Ivanov M.I. After submitting an application for pay, I found out that he had not worked at the company for three months. He was fired on March 31, 2015, and hired on the 1st of the same month, during which time he was paid 25,000 rubles.

The average salary will be equal to the same value, provided that the citizen has worked days that coincide with the number according to the schedule.

Citizen Prikhodko I.I. The digital parameters included in the calculation are as follows:

• according to the schedule of days 62;
• in fact, Prikhodko was present at work for 48 shifts;
• earned money in the amount of 96,700 rubles;
• The average salary is 41,634.72 rubles.

96,700 / 48 * 62 / 3 = 41,634.72 rubles.

There are more complex examples with the need to establish a summarized accounting of the time period worked.

You will need to determine the average hourly earnings using the formula:

Sch = Zf / Kch Sz = Sch * Srch, where

Sch - average payment per hour, Zf - selected earnings included in the calculation period, Sz - average salary, Srch - working hours, on average according to the work schedule, this value is influenced by the length of the week in each month, Kch - hours worked.

Calculation of average earnings for an employment center: formula, rules, sample

Finance August 1, 2017

Any Russian citizen may find himself in unemployed status. No one is immune from dismissal due to staff reduction as a result of the liquidation of an enterprise or position, from dismissal by agreement of the parties due to changes in working conditions or disagreements with management, or simply when changing jobs on one’s own initiative.

A temporarily unemployed citizen can register at the employment center not only to find a new job, but also to receive cash benefits.

To obtain unemployed status and apply for benefits, you will need a number of documents, of which the main one, which determines the amount of monthly payments, is a certificate calculating the average earnings for the employment center.

Where to get a certificate from the employment center

Upon dismissal of an employee, the employer issues:

• work book;
• 2NDFL certificate;
• certificate 182n.

Upon a written application from a former employee, the employer is obliged, within three days, to issue any certificates and certified copies of documents that determined his relationship with the applicant.

Thus, in order to obtain a certificate calculating the average earnings for an employment center, a citizen should submit an application to his former employer.

The application form can be arbitrary. A sample is presented below.

Help to the employment center: basic details

The current legislative acts do not establish a single form for a certificate of average earnings for three months. It is necessary to apply for benefits for the unemployed.

Employers have the right to draw up a document in any form, and the salary certificate, a sample of which is given below, must contain the following data:

• name of the company (organization, enterprise);
• address (legal and actual);
• TIN of the organization (enterprise);
• Full name (of the person to whom the certificate is issued);
• period of work in this organization;
• data for calculating average monthly earnings.

The certificate is endorsed by the manager and chief accountant, and sealed for financial documents.

Filling out the document is allowed in the same handwriting and ink of the same color; corrections in the certificate are certified in the prescribed manner and sealed.

Some employment centers offer their own certificate forms to fill out.

Employment center forms are issued to applicants to provide their former employers with information on average earnings to fill out.

Below is a sample free form certificate.

Days included in the calculation of average income for the employment service

Resolution of the Ministry of Labor No. 62 dictates the need to use in calculation calculations all days during the established three-month period when labor activity took place. Remuneration is calculated based on the set tariffs and the actual time worked.

It does not matter whether the payments were given in cash or in kind.

Note! In addition to the days worked, the accountant is obliged to include in the certificate for the employment center the amounts issued for the time period in question from the bonus fund. However, in this case there is a special calculation procedure that you should also know.

Accounting for periods of work to determine SZ

In the standard situation (when everything meets the general conditions), the average income is calculated based on the last three calendar months. Days worked in the month of dismissal and payment for them are not taken into account. For example, if an employee has not officially worked since February 2021, then the exchange must provide data on income for the period 11/1/2018-02/01/2019.

The procedure for calculating SZ is specified in a separate provision to the Resolution of the Ministry of Labor and Social Development of the Russian Federation

If the dismissal occurred on the last day of the month - 30 or 31, then this period will be taken into account only if there were no days worked and accruals during the billing period (clause 6 of the Appendix to the Resolution of the Ministry of Labor No. 62 of August 12, 2003).

Calculation of SZ taking into account time worked in the month of dismissal

Terms are not taken into account when an employee:

1. Received social benefits (travel allowance, vacation pay, maternity pay, care for a disabled child, sick pay, etc.).
2. Did not work for reasons beyond his control (due to the fault of the enterprise, during periods of strikes, etc.).