General procedure for calculating the average salary for severance pay
It is necessary to calculate the average monthly earnings for severance pay strictly in accordance with the provisions of Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. According to clause 9 and clause 13 of the said Resolution, the procedure for determining the amount of payments upon dismissal in connection with the circumstances described above depends on whether the employee has a summarized recording of working hours or not .
To determine the amount of days or hours in the calculation period, the employee's planned work schedule is used. That is, the calculation is carried out as if he had to work all the time for which the benefit is paid.
Compensation upon dismissal (downsizing / liquidation / closure) 2018-2019
Labor Code of the Russian Federation (as amended on July 27, 2010)
Article 178. Severance pay
Upon termination of an employment contract due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of the average monthly salary, as well as for it preserves the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay) (as amended by Federal Law of June 30, 2006 N 90-FZ - see .previous edition).
In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by it.
Severance pay in the amount of two weeks' average earnings is paid to the employee upon termination of the employment contract due to:
the employee’s refusal to transfer to another job, required for him in accordance with a medical report issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the employer’s lack of relevant work (clause 8 of part one of Article 77 of this Code);
calling up an employee for military service or sending him to an alternative civil service replacing it (clause 1 of part one of Article 83 of this Code);
reinstatement to work of an employee who previously performed this work (clause 2 of part one of Article 83 of this Code);
the employee’s refusal to be transferred to work in another area together with the employer (clause 9 of part one of Article 77 of this Code);
recognition of the employee as completely incapable of working in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation (clause 5 of part one of Article 83 of this Code);
refusal of the employee to continue working in connection with a change in the terms of the employment contract determined by the parties (clause 7 of part one of Article 77 of this Code).
(Part as amended, entered into force on October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ. - See previous edition)
An employment contract or collective agreement may provide for other cases of payment of severance pay, as well as establish increased amounts of severance pay.
Article 180. Guarantees and compensation to employees in the event of liquidation of an organization, reduction of the number or staff of employees of the organization
When carrying out measures to reduce the number or staff of an organization's employees, the employer is obliged to offer the employee another available job (vacant position) in accordance with part three of Article 81 of this Code (as amended as amended on October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ, see previous edition).
About the upcoming dismissal in connection with the liquidation of the organization, reduction in the number or staff of the organization's employees, employees are warned by the employer personally and against signature at least two months before the dismissal (as amended, entered into force on October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ, see previous edition).
The employer, with the written consent of the employee, has the right to terminate the employment contract with him before the expiration of the period specified in part two of this article, paying him additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal period (part as amended into force on October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition).
If there is a threat of mass layoffs, the employer, taking into account the opinion of the elected body of the primary trade union organization, takes the necessary measures provided for by this Code, other federal laws, a collective bargaining agreement, an agreement (as amended as amended on October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ, see previous edition).
Article 296. Termination of an employment contract with employees engaged in seasonal work
An employee engaged in seasonal work is required to notify the employer in writing of the early termination of the employment contract three calendar days in advance.
The employer is obliged to warn an employee engaged in seasonal work about the upcoming dismissal in connection with the liquidation of the organization, reduction in the number or staff of the organization's employees in writing against signature at least seven calendar days (as amended as amended on October 6, 2006 Federal Law of June 30, 2006 N 90-FZ, see previous edition).
When an employment contract with an employee engaged in seasonal work is terminated due to the liquidation of the organization, reduction in the number or staff of the organization's employees, severance pay is paid in the amount of two weeks' average earnings.
Article 319. Additional day off
One of the parents (guardian, trustee, foster parent) working in the Far North and equivalent areas, having a child under the age of sixteen, upon his written application, is granted an additional day off every month without pay (article updated from October 6 2006 Federal Law of June 30, 2006 N 90-FZ - see previous edition).
Article 139. Calculation of average wages
For all cases of determining the amount of average wages (average earnings) provided for by this Code, a uniform procedure for its calculation is established (part supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see the previous edition).
To calculate the average salary, all types of payments provided for by the remuneration system are taken into account, applied by the relevant employer, regardless of the sources of these payments (as amended by Federal Law of June 30, 2006 N 90-FZ - see .previous edition).
In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked 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) (as amended, entered into force on October 6 2006 Federal Law of June 30, 2006 N 90-FZ - see previous edition).
Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days) (as amended as amended on October 6, 2006 Federal Law of June 30, 2006 N 90-FZ, see previous edition).
The average daily earnings for payment of vacations granted in working days, in cases provided for by this Code, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.
A collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of workers (part supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition) .
The specifics of the procedure for calculating average wages established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.
Decree of the Government of the Russian Federation dated December 24, 2007 No. 922
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 shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.
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 of the Russian Federation V. ZUBKOV
Approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922
Regulations on the specifics of the procedure for calculating average wages
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 (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 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;
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 institutions;
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.
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 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 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 (29.4). 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 (29.4) , 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 (29.4) 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 11 of these Regulations.
13. When determining the average earnings of an employee for whom a summarized recording of working time has been established, except for the 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 actual hours 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 occurrence the case associated with maintaining average earnings, on 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.
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 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.
How to calculate the average salary per day or hour
The general calculation of average daily earnings or average hourly earnings is carried out based on the amount of remuneration and time worked by the employee for the 12 months preceding the month of dismissal (Article 139 of the Labor Code of the Russian Federation). To implement it, you need to perform a series of sequential actions.
Important
If in the period paid after dismissal there are non-working holidays, then for them the average monthly earnings should also be calculated and benefits should be paid (Resolution of the Constitutional Court of November 13, 2019 No. 34-P).
How to determine the duration of the billing period and the accrual amounts to be taken into account
The methodology for calculating the worked period is regulated by clauses 4 and 5 of Resolution No. 922. For these purposes, under any circumstances, a time period of 12 months before the month of termination of the employment relationship is applied. Moreover, if an employee leaves on the last day of the month, then he is also included in this period. The resolution clearly defines what time and what accruals are not included, and what is included in the calculation of the average employee’s salary.
It is possible that an employee had no earnings in the 12 months preceding the month of payment of benefits. In this case, it is necessary to use for calculations a similar period preceding the calculation period.
Formula for calculating average daily earnings
The unified regulations for determining the amount of average earnings are approved by the provisions of Stat. 139 of the Labor Code, which states that in all situations provided for, general rules are used. In this case, the calculation formula includes indicators of estimated time, number of days and total income.
The exact calculation algorithm depends on how much the specialist actually worked in the billing period. Separately, Resolution No. 922 provides a procedure for those situations where an employee has not completed the entire pay period. Or it didn't work at all. Mathematical formulas for calculating SDZ are given below.
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Determination of average earnings if the billing period is fully worked out
SDZ = Employee's total salary for 12 months. / 12 / 29.3.
In this case, all types of remuneration listed above are included in the total income; and the average of 29.3 is constant and can only be changed at the federal level. After the SDZ value has been determined, it is necessary to multiply the resulting value with the number of days due. For example, in the process of calculating average daily earnings, when calculating compensation to a resigning specialist for days of unused vacation, the number of days of unused annual leave is taken.
Determination of average earnings if the billing period is partially worked out
SDZ = Total employee salary for the period (calculated) / (29.3 x Number of fully worked months) + Number of days in an incompletely worked month.
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The main attention in this formula must be paid to the number of calendar days per hour worked. As can be seen from the formula, if a specialist has worked entire months, then their number is immediately multiplied with an average of 29.3. And for the month(s) that are partially worked, you only need to take calendar days of “presence.” If there are several such months, you need to calculate the days for each month separately, and then sum the values.
Determining the number of days in an incompletely produced month
BH = 29.3 / NHKD x NHKD, where:
BH is the number of calendar days of presence in an incompletely worked month,
CHKD – the number of days according to the calendar in such a month,
PPKD - the number of calendar days present that fall on the actually worked time in an incomplete month.
Example of calculating severance pay
Below is an example of how to calculate average monthly earnings.
Example
The employee is resigning due to layoffs on 10/20/20. His income for the period from 10/01/19 to 09/30/20 amounted to 745,600 rubles. There are a total of 219 working days in this time period. However, during this time he was on sick leave for 14 days and was paid 6,987 rubles, and he also took 28 days of vacation with an accrual of 30,895 rubles. How to calculate the average salary for severance pay?
Solution:
1. Determine the sum of days for calculation: 219 – 28 -14 = 177 days.
2. We calculate the payroll for 12 months, accepted for calculation: 745,600 – 6,987 – 30,895 = 707,718 rubles.
3. We calculate the average daily earnings: 717,718 / 177 = 3998.41 rubles.
Now you need to calculate the number of working days falling in the month from 10/21/20 to 11/20/20. The employee works a five-day schedule with Saturday and Sunday off. However, November 4 is a holiday that must be taken into account in the calculation. Then we get: 22 + 1 = 23 days.
4. The amount of monthly severance pay will be: 3,998.41 × 23 = 91,943.96 rubles.
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Average monthly salary according to the Labor Code of the Russian Federation
Therefore, Bespalov is entitled to:
- severance pay;
- average earnings for the period of employment.
Bespalov's severance pay was paid on the day of his dismissal - January 12, 2015. To determine severance pay, the calculation period is the time from January 1 to December 31, 2014. Bespalov's earnings for this period amounted to 240,000 rubles. (RUB 20,000/month × 12 months). During the pay period he worked 247 days. Bespalov's average daily earnings were: 240,000 rubles. : 247 days = 971.66 rub./day.
Info
In the first month after dismissal (from January 13 to February 12, 2015) there are 23 working days. The severance pay was: 23 days. × 971.66 rub./day = 22,348.18 rub.
Attention
The day after his dismissal, Bespalov registered with the employment service. During the first month after his dismissal (from January 13 to February 12, 2015), Bespalov was unable to find a job.
