Calculation of employee remuneration based on average earnings. Calculation of average wages - formula, example and how to calculate vacation pay Calculating average earnings

Cases of payment of average earnings or wages not lower than average earnings	Article of the Labor Code of the Russian Federation	Note
When an employee participates in collective negotiations, in the preparation of a draft collective agreement or an agreement with release from main work	39	The period of release from main work is determined by agreement of the parties and cannot exceed 3 months
When transferring an employee to another job without his consent for a period of up to one month to prevent or eliminate the consequences of a natural or man-made disaster, industrial accident, industrial accident, fire, flood, famine, earthquake, epidemic, in other exceptional cases	72.2
When transferring an employee to another job without his consent for a period of up to one month in cases of downtime, the need to prevent destruction or damage to company property, replacing a temporarily absent employee, if these factors are caused by emergency circumstances	72.2	Remuneration for the work performed, but not lower than the average earnings for the previous job
When providing an employee with annual paid leave (compensation for unused leave)	114	Average earnings are calculated in a special manner (for more details, see the “Vacations” section)
If an employee fails to comply with labor standards or fails to fulfill labor (official) duties due to the fault of the employing company	155	Remuneration for the work performed, but not lower than average earnings, calculated in proportion to the time worked
In case of downtime caused by the employer	157	Downtime is paid at least 2/3 of average earnings
When paying for business trip days	167	—
When paying members of the labor dispute commission for time off work provided to participate in its work	171	—
When sending employees for training or enrolling them independently in state-accredited educational institutions of higher and secondary vocational education in part-time and part-time (evening) forms of education (subject to successful training in these institutions)	173, 174	Employees are provided with additional vacations while maintaining their average earnings
When establishing a shortened working week for employees studying part-time and part-time (evening) forms of study in state-accredited educational institutions of higher and secondary vocational education for a period of 10 academic months before starting a diploma project (work) or passing state exams	173, 174	During the period of release from work, 50% of the average earnings at the main place of work are paid, but not less than the minimum wage
Upon successful training of an employee in state-accredited educational institutions of primary vocational education	175	Additional leaves are provided with preservation of average earnings for taking exams for 30 calendar days within one year
Upon successful training of an employee in evening (shift) educational institutions with state accreditation	176	Additional leaves are provided with preservation of average earnings for passing final exams in grade IX - 9 calendar days, in grade XI (XII) - 22 calendar days
When establishing a shortened working week for employees studying in evening (shift) educational institutions	176	During the period of release from work, 50% of the average earnings at the main place of work are paid, but not lower than the minimum wage
Upon termination of an employment contract due to the liquidation of the company or reduction in headcount or staff	178	Severance pay is paid in the amount of average monthly earnings, average monthly earnings are retained for the period of employment, but not more than 2 months from the date of dismissal (including severance pay)
When an employment contract is terminated due to the employee’s inadequacy for the position or work performed due to health conditions, the employee’s conscription into military service or his assignment to a substitute alternative civilian service, the reinstatement of an employee who previously performed this work, the employee’s refusal to transfer due to the company’s relocation to another location, the employee’s refusal to continue working due to a change in the terms of the employment contract	178
Upon termination of the employment contract due to the liquidation of the company, reduction of its number or staff earlier than 2 months after the written warning of the employee	180	Additional compensation is paid in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice period for dismissal
Upon termination of an employment contract with the head of the company, his deputies and the chief accountant due to a change in the owner of the company	181	Compensation is paid in an amount not less than 3 average monthly earnings
When transferring an employee based on a medical certificate to another lower-paid job	182	The average salary for the previous job is paid within one month from the date of transfer
When transferring an employee based on a medical report to another lower-paid job due to a work injury, occupational disease or other work-related health damage	182	The average salary for the previous job is paid until a permanent loss of professional ability to work is established or until the employee recovers
When undergoing a medical examination (examination)	185	If an employee is required to undergo a medical examination (examination)
When donating blood and its components	186	Average earnings are retained for days of blood donation and rest days provided in connection with this
When sending an employee for advanced training while away from work	187	—
When work is suspended due to a stop or temporary ban on activities due to violation of labor protection requirements through no fault of the employee	220	—
When work is suspended due to a stop or temporary ban on activities due to violation of labor protection requirements through no fault of the employee and his transfer to another job	220	Remuneration for the work performed, but not lower than the average earnings at the previous place of work
When production or service standards are reduced or pregnant women are transferred to another job that excludes exposure to adverse production factors	254	—
When pregnant women undergo a mandatory medical examination in medical institutions	254	—
When transferring to another job women with children under the age of one and a half years, at their request	254	Remuneration for the work performed, but not lower than the average earnings at the previous place of work until the child reaches the age of one and a half years
When providing breaks from work to feed a child(ren)	258	—
When providing one of the parents (guardian, trustee) with four additional days off per month to care for disabled children	262	—
Upon termination of an employment contract with the head of the company in the absence of his guilty actions (inaction) by decision of the owner of the company	279	Compensation is paid in the amount determined by the employment contract, but not less than three times the average monthly salary
Upon termination of an employment contract with an employee engaged in seasonal work due to the liquidation of the organization, reduction in number or staff	296	Severance pay is paid in the amount of two weeks' average earnings
In case of illegal dismissal and forced absenteeism	394, 396	Average earnings are paid for the entire period of forced absence and delay in execution of the decision on reinstatement at work
When members of the conciliation commission and labor arbitrators are released from work for a period of no more than 3 months during the year for the duration of their participation in resolving a collective labor dispute	405	—

In all of the above cases, certain payments to the employee are calculated based on his average earnings. Often, the accountant will pay the employees regular wages instead. For example, when paying for the days of his business trip or when sending him to training. However, this is wrong. The fact is that average earnings may be higher than current wages. Therefore, this calculation procedure violates the rights of the employee.

Expert opinion:

According to Article 167 of the Labor Code, during a business trip, the employee is guaranteed to maintain average earnings. At the same time, paragraph 9 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, states that the average earnings are maintained for all days of work according to the schedule established in the sending organization, which fall both during the period of stay an employee on a business trip, as well as for days on the road, including during a forced stop along the way. The fact that during a business trip it is necessary to pay the average earnings, and not wages, is confirmed by Rostrud in its letter dated February 5, 2007 No. 275-6-0. It follows from the letter that paying an employee sent on a business trip wages for the days he is on a business trip will contradict the provisions of the Labor Code.

There is another position, according to which employees with a time-based wage system (based on an hourly, daily rate or salary) during a business trip, instead of average earnings, can be paid regular wages, subject to the requirements of Article 167 of the Labor Code, that is, no less than the guaranteed average earnings, since this does not worsen the employee’s situation. However, in our opinion, the employer is in any case obliged to pay employees the average salary for all working days on a business trip, as required by Article 167 of the Labor Code and paragraph 9 of the Regulations on the specifics of sending employees on business trips. At the same time, he has the right to decide that, in addition to retaining their average earnings, seconded employees receive an additional payment in the amount of the difference between the current (actual) salary and the amount of average earnings retained for the period of the trip.

A. Arzamastsev, expert of the Legal Consulting Service GARANT,

A. Kikinskaya, reviewer of the Legal Consulting Service GARANT

Based on materials from the reference book “Salaries and other payments to employees”
edited by V. Vereshchaki

If you find an error, please highlight a piece of text and click Ctrl+Enter.

New edition of Art. 254 Labor Code of the Russian Federation

For pregnant women, in accordance with a medical report and at their request, production standards and service standards are reduced, or these women are transferred to another job that eliminates the impact of adverse production factors, while maintaining the average earnings for their previous job.

Until a pregnant woman is provided with another job that excludes exposure to adverse production factors, she is subject to release from work with the preservation of average earnings for all working days missed as a result at the expense of the employer.

When pregnant women undergo mandatory medical examinations in medical organizations, they retain the average salary at their place of work.

Women with children under the age of one and a half years, if it is impossible to perform the previous job, are transferred at their request to another job with wages for the work performed, but not lower than the average earnings for the previous job until the child reaches the age of one and a half years.

Commentary on Article 254 of the Labor Code of the Russian Federation

The state ensures pregnant women the right to work in conditions that meet their physiological characteristics and health status. To this end, labor legislation establishes measures to create conditions for hygienically rational employment of pregnant workers, i.e. the most acceptable workload and optimal working environment conditions, which in practically healthy women do not cause abnormalities in the body during pregnancy and do not negatively affect the course of childbirth, the postpartum period, lactation, the condition of the intrauterine fetus, the physical and mental development and morbidity of the newborn children.

Ways to ease working conditions for pregnant women include reducing production standards and service standards, transferring to another job that eliminates the impact of unfavorable factors of production, maintaining average earnings while reducing production standards and service standards when transferring to another job; exemption from work while maintaining average earnings until the issue of providing another job is resolved, maintaining average earnings while undergoing compulsory dispensary care in medical institutions.

For women with children under the age of one and a half years, the Labor Code provides the opportunity to transfer to another job if performing the previous job is inappropriate from the point of view of protecting the health of the woman and child. It is possible to transfer a woman to another job if performing her previous job is impossible for some other reason, while maintaining the average earnings from her previous job for the duration of the transfer.

A reduction in production standards and service standards for pregnant women can be carried out on the basis of a medical report, which establishes the optimal amount for a woman to reduce production standards and service standards. The recommended volume is most often set at an average of 40 - 50% of the constant norm.

A reduction in production standards is carried out at the request of a woman. In the absence of an application, production standards are not reduced, so it is necessary to explain to the pregnant woman her rights.

A ban on the work of pregnant women from the moment of medical confirmation of pregnancy in certain conditions and industries (for example, in crop and livestock farming, in radiation therapy departments, in X-ray departments, in radionuclide diagnostic departments, with pesticides and agrochemicals, with toxic deratization agents (rodenticides), with video display terminals and personal computers, with pest control and repellent agents associated with radiomagnetic radiation for the repair and maintenance of radio devices, with sources of ionizing radiation) is associated with the very fact of pregnancy. In this case, a special medical report on the need for transfer is not required.

In addition, in accordance with Article 298 of the Labor Code, pregnant women cannot be recruited to work on a rotational basis. A pregnant woman must be provided with other work that meets health protection requirements.

If the work performed is contraindicated based on a medical report, the pregnant woman must be transferred to another job. In this case, the required period of transfer and acceptable (or unacceptable) working conditions are indicated.

The work provided to a pregnant woman must meet the requirements for working conditions for women during pregnancy. Special requirements are imposed on technological processes and equipment intended for the work of pregnant women. They should not be a source of elevated levels of physical, chemical, biological and psychophysiological factors. When choosing technological operations, you should pay attention to the amount of physical activity acceptable for pregnant women, for example, the weight of a load moved and lifted when alternating with other work (up to two times an hour) should not exceed 2.5 kg, a load lifted and moved constantly during the shift, - 1.25 kg; the total mass of cargo moved during each hour of a work shift at a distance of up to 5 m from the working surface should not exceed 60 kg; moving loads from the floor is prohibited; the total mass of cargo moved from the working surface during an 8-hour work shift should not exceed 480 kg.

It is also prohibited to work in conditions of sudden changes in barometric pressure.

Technological operations suitable for pregnant women include light assembly, sorting, and packaging operations; morning shifts are preferred.

Stationary workstations must be equipped for them to allow them to perform labor operations in a free mode and in a position that allows them to change position at will. Constant work sitting, standing, moving (walking) is excluded.

Part 2 of Article 254 of the Labor Code establishes that until the issue of providing a pregnant woman with another job suitable for working conditions is resolved, she is released from her previous job from the day established in the medical report. If it is not possible to provide suitable work, the pregnant woman is exempt from work for the entire duration of her pregnancy.

If the standards for production, service are reduced, when transferred to another job, as well as when the issue of transfer is resolved, the pregnant woman retains the average earnings from her previous job for the entire time the standards for production, service, transfer or release from work are reduced.

All pregnant women from the earliest stages of pregnancy (up to 12 weeks) and postpartum women are subject to medical examination.

During pregnancy, a woman, as a rule, visits a medical institution several times. During this time, she retains her average earnings. The procedure for maintaining average earnings during the mandatory dispensary observation of a pregnant woman is provided for in Article 185 of the Labor Code.

When transferring, in accordance with a medical report, a pregnant woman from a job that gives the right to early assignment of an old-age labor pension, in accordance with a job that excludes exposure to adverse industrial harmful factors, such work is equal to the work preceding the transfer.

The periods when a pregnant woman did not work until the issue of her employment was decided in accordance with a medical report are calculated in the same way.

The inability of women with children under the age of one and a half to perform their previous work may be due to medical contraindications in connection with breastfeeding, as well as the inability to provide adequate care for the child due to work schedule or other working conditions.

It is prohibited to assign work to women breastfeeding if the performance of this work negatively affects the level of lactation of the mother and the health of the child. Such work may include any work with pesticides, agrochemicals, toxic deratization agents, pest control and repellent agents, radiomagnetic and ionizing radiation, video display terminals and personal computers.

In addition, the inability of women with children under the age of one and a half to perform their previous work may be associated with the traveling nature of the work, the distance of the workplace from the woman’s place of residence, the early start or late end of work shifts, the inability to provide breaks for feeding the child, and other unfavorable factors. for maternal child care working conditions. In this case, we may also be talking about changing the conditions or work schedule.

When considering the claim of a pregnant woman for provision, in accordance with a medical report, with easier work that excludes the impact of adverse production factors, or the claim of a woman with a child under the age of one and a half years, for provision of another job due to the impossibility of performing the previous one, the court recognizes the stated requirements as justified, it has the right to make a decision to transfer the plaintiff to another job, indicating the period for which the terms of the employment contract are changed. During the period of such a transfer, the woman retains all the benefits and advantages that she had in her previous job.

Another comment on Art. 254 Labor Code of the Russian Federation

1. In accordance with Art. 23 of the Fundamentals of the Legislation of the Russian Federation on the protection of citizens' health dated July 22, 1993 (as amended on December 29, 2006), the state provides pregnant women with the right to work in conditions that meet their physiological characteristics and health status. For these purposes, the labor legislation of the Russian Federation has established a number of measures aimed at creating conditions for hygienically rational employment of pregnant workers, i.e. optimal workload (physical, neuro-emotional) and optimal working environment conditions, which in practically healthy women should not cause abnormalities in the body during pregnancy and should not negatively affect the course of childbirth, the postpartum period, lactation, the condition of the intrauterine fetus, physical and mental development and morbidity of born children.

3. Article 254 of the Labor Code of the Russian Federation establishes the following ways to facilitate working conditions for pregnant women:

Reduced production standards and service standards;

Transfer to another job that excludes exposure to unfavorable production factors;

Maintaining average earnings when production standards and service standards are reduced or transferred to another job;

Release from work with preservation of average earnings until the issue of providing another job is resolved;

Maintaining average earnings while undergoing mandatory dispensary services in medical institutions.

For women with children under the age of one and a half years, the following is provided:

Transfer to another job if performing the previous job is prohibited in order to protect the health of the woman and child;

Transfer to another job if performing the previous job is impossible for other reasons;

Payment is not lower than the average salary for the previous job at the time of transfer.

When implementing these measures, one should take into account clause 4 of the Sanitary Rules and Norms SPiN 2.2.0.555-96 “Hygienic requirements for working conditions for women”, approved by Resolution of the State Committee for Sanitary and Epidemiological Supervision of Russia dated October 28, 1996 N 32, which establishes special requirements for working conditions for women in pregnancy period.

4. Reductions in production standards and service standards for pregnant women are made on the basis of a medical report. The medical report establishes the optimal amount for a woman to reduce production standards and maintenance standards; the recommended amount is on average up to 40% of the constant norm.

A reduction in production standards is carried out at the request of a woman. In the absence of an application, production standards are not reduced, but it is advisable to explain to the pregnant woman her rights.

5. In a number of cases, a ban has been established on the work of pregnant women from the moment of medical confirmation of pregnancy in certain conditions and in certain industries. Since in these cases the right to transfer is associated with the very fact of pregnancy, special medical reports on the need for transfer are not required. Such cases include:

Work in crop production and livestock farming (see paragraph 2.2 of the Resolution of the Supreme Council of the RSFSR "On urgent measures to improve the situation of women, families, the protection of motherhood and childhood in rural areas" dated November 1, 1990 (as amended on August 24, 1995) (VVS RSFSR. 1990. N 24. Art. 287; SZ RF. 1995. N 35. Art. 3504));

Work in radiation therapy departments (see clause 1.4 of the Standard Instructions on Occupational Safety and Health for personnel in radiation therapy departments, approved by Order of the Ministry of Health of Russia dated January 28, 2002 N 18) (BNA. 2002. N 16);

Work in x-ray departments (see clause 2.4 of the Standard Instructions on Occupational Safety and Health for personnel of x-ray departments, approved by Order of the Ministry of Health of Russia dated January 28, 2002 No. 19) (BNA. 2002. No. 18);

Work in radionuclide diagnostics departments (see clause 2.4 of the Standard Labor Safety Instructions for personnel in radionuclide diagnostics departments, approved by Order of the Ministry of Health of Russia dated January 28, 2002 No. 20) (BNA. 2002. No. 18);

Any work with pesticides and agrochemicals (see clause 19.8 of the Sanitary rules and regulations SPiN 1.2.1077-01 “Hygienic requirements for the storage, use and transportation of pesticides and agrochemicals”, approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation of November 8, 2001 N 34) (BNA. 2002. N 4);

Working with toxic deratization agents (rodenticides) (see clause 6.2 of the Sanitary Rules and Norms SPiN 3.5.3.554-96 “Deratization. Organization and implementation of deratization measures”, approved by the Resolution of the State Committee for Sanitary and Epidemiological Supervision of Russia dated October 21, 1996);

Work related to radiomagnetic radiation for the repair and maintenance of radio-technical devices (see clause 9.4 of the Sanitary Rules for the maintenance and repair of radio-technical devices of civil aviation aircraft, approved by Resolution of the USSR State Committee for Sanitary and Epidemiological Supervision of November 12, 1991 N 6031-91);

Work with sources of ionizing radiation (see clause 8.3 of the Sanitary Rules for working with sources of ionizing radiation during the maintenance and repair of aircraft at civil aviation enterprises and factories, approved by Resolution of the USSR State Committee for Sanitary and Epidemiological Supervision of November 11, 1991 N 6030-91);

Work related to the use of PCs (see clause 13.2 of the Sanitary and Epidemiological Rules and Standards "Hygienic requirements for personal electronic computers and organization of work. SPiN 2.2.2/2.4.1340-03, approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated June 3, 2003) (Rossiyskaya Gazeta. 2003. June 21).

In accordance with Art. 298 of the Labor Code of the Russian Federation, pregnant women cannot be employed on a rotational basis.

In all these cases, the pregnant woman must be provided with another job that meets the health protection requirements.

In addition, a pregnant woman must be transferred to another job in cases where the work performed is contraindicated for her on the basis of a medical report. In this case, the medical report indicates the period for which such a transfer is required, as well as acceptable (or unacceptable) working conditions.

6. If it is impossible to reduce production standards and service standards, as well as if it is impossible to use the labor of a pregnant woman at her previous job, she should be transferred to a job in which the impact of adverse production factors is excluded. The work provided to a pregnant woman must meet the requirements for working conditions for women during pregnancy, as set out in the Hygienic Requirements.

Technological processes and equipment intended for the work of pregnant women should not be a source of elevated levels of physical, chemical, biological and psychophysiological factors. When choosing technological operations for their work, it is necessary to provide for such amounts of physical activity that are acceptable for pregnant women: the weight of the load moved and lifted when alternating with other work (up to twice an hour) should not exceed 2.5 kg; load lifted and moved constantly during the shift - 1.25 kg; the total mass of cargo moved during each hour of a work shift at a distance of up to 5 m from the working surface should not exceed 60 kg; moving loads from the floor is prohibited; the total mass of cargo moved from the working surface during an 8-hour work shift should not exceed 480 kg.

Pregnant women should not perform production operations associated with lifting objects of labor above the level of the shoulder girdle, lifting objects of labor from the floor, the predominance of static tension in the muscles of the legs and abdominals, forced working posture (squatting, kneeling, bending over, resting the stomach and chest in equipment and objects of labor), body tilt more than 15 degrees. C. For pregnant women, work on equipment that uses a foot control pedal, on a conveyor belt with a forced rhythm of work, accompanied by nervous and emotional stress, should be excluded.

Technological operations suitable for pregnant women include light assembly, sorting, and packaging operations.

For pregnant women, activities associated with wet clothes and shoes, and work in a draft are excluded. Pregnant women are not allowed to work in windowless or lightless rooms, i.e. no natural light.

For women during pregnancy, it is prohibited to work in conditions of sudden changes in barometric pressure (flight crew, flight attendants, pressure chamber personnel, etc.).

The work of pregnant women should be completely mechanized, the working posture should be free, walking per shift should not exceed 2 km, and the pace of movement should be free. The duration of repeated operations should not exceed 100 seconds, the number of work operations during a shift should not exceed 10; the duration of concentrated observation is no more than 25% of the total time of the work shift, the size of the object of visual discrimination is more than 5 mm.

For pregnant women, morning shifts are preferable.

For pregnant women, stationary workplaces should be equipped to allow them to perform labor operations in a free mode and in a position that allows them to change position at will. Constant work sitting, standing, moving (walking) is excluded.

A pregnant woman's workplace is equipped with a special swivel chair that has a height-adjustable backrest, headrest, lumbar bolster, armrests and seat. The back of the chair is adjustable according to the angle of inclination depending on the stage of pregnancy and the mode of work and rest. The seat and back should be covered with a semi-soft non-slip material that can be easily sanitized. The main parameters of the work chair are specified in GOST 21.889-76.

7. Until a pregnant woman is provided with another job suitable for working conditions, she is released from her previous job from the day specified in the medical report. If it is not possible to provide suitable work, the pregnant woman is exempt from work for the entire duration of her pregnancy.

8. When production standards, service standards are reduced, when transferred to another job, as well as when released from work, the pregnant woman retains the average earnings from her previous job for the entire period of the reduction in production standards, service standards, transfer or release from work.

For the procedure for calculating average earnings, see Art. 139 of the Labor Code of the Russian Federation and commentary to it.

9. All pregnant women, starting from the earliest stages of pregnancy (up to 12 weeks) and postpartum women, are subject to medical examination. Identification of pregnant women is carried out when women visit antenatal clinics and during preventive examinations.

In the normal course of pregnancy, a healthy woman is recommended to attend a consultation with all tests and doctors’ opinions 7-10 days after the first visit, and then visit the doctor in the first half of pregnancy - once a month, after 20 weeks of pregnancy - 2 times a month, after 32 weeks - 3 - 4 times a month. During pregnancy, a woman should attend a consultation approximately 14 to 15 times. If a woman is ill or has a pathological course of pregnancy that does not require hospitalization, the frequency of examinations is determined by the doctor on an individual basis.

For information on the procedure for maintaining average earnings during the mandatory dispensary observation of a pregnant woman, see Art. 185 of the Labor Code of the Russian Federation and commentary to it.

10. When transferring, in accordance with a medical report, a pregnant woman at her request from a job that gives the right to early assignment of an old-age pension in accordance with Art. Art. 27 and 28 of the Federal Law “On Labor Pensions in the Russian Federation”, for work that excludes the impact of adverse industrial harmful factors, such work is equal to the work preceding the transfer.

The same procedure is used to calculate the periods when a pregnant woman did not work until the issue of her employment was decided in accordance with the medical report (see paragraph 12 of the Decree of the Government of the Russian Federation of July 11, 2002 N 516 (as amended on May 2, 2006 ) "On approval of the Rules for calculating periods of work giving the right to early assignment of an old-age labor pension in accordance with Articles 27 and 28 of the Federal Law "On State Pensions in the Russian Federation" (SZ RF. 2002. N 28. Art. 2872; 2006. N 19. Art. 2088)).

11. The inability of women with children under the age of one and a half years to perform their previous work may be due to medical contraindications in connection with breastfeeding, as well as the inability to provide adequate care for the child due to work schedule or other conditions.

12. Women who are breastfeeding are prohibited by sanitary norms and rules from performing certain work that negatively affects the mother’s lactation level and the child’s health. Such work includes any work with pesticides, agrochemicals, toxic deratization agents, pest control and repellent agents, radiomagnetic and ionizing radiation (see paragraph 4 of the commentary to this article).

13. The inability of women with children under the age of one and a half years to perform their previous work may also be associated with the traveling nature of the work, the distance of the workplace from the woman’s place of residence, the early start or late end of work shifts, the impossibility of providing part-time work, the impossibility of providing breaks for feeding a child and other working conditions unfavorable for maternal care of a child.

14. If, when considering a claim of a pregnant woman for provision, in accordance with a medical report, with easier work that excludes the impact of adverse production factors, or a claim of a woman with a child under the age of one and a half years, for provision of another job due to the impossibility of performing the previous one, the court recognizes the stated requirements justified, he has the right to make a decision to transfer the plaintiff to another job, indicating the period for which the terms of the employment contract are changed.

15. During the period of transfer of a pregnant woman or a woman with a child under the age of one and a half years to another job, she retains all the benefits and advantages that she had in her previous job. Payment is made according to the work performed, but not lower than the average earnings for the previous job.

28.08.2019

Labor legislation directly provides for and establishes a number of cases in which payments are transferred to an employee based on the amount of his average earnings.

In this regard, questions often arise about how exactly this value is calculated and in what situations the average wage is paid.

Concept and essence

Average earnings can be characterized as the average amount paid to an employee in the pay period for wages, benefits and other payments. In this case, all types of payments used by a particular employer will be taken into account.

The Labor Code establishes uniform rules for calculating average earnings. It is calculated for a period equal to the previous 12 months.

The exception is cases when sick leave is issued due to illness or pregnancy, as well as leave to care for a child up to 1.5 years old - in these cases, the average earnings for the last 2 years are calculated.

Depending on the case of payment based on average earnings, so-called excluded periods may be taken into account.

If the billing period is 12 months, then the following periods are not taken into account:

vacation;
being on sick leave;
caring for a disabled child;
business trips;
absenteeism;
decree.

If the billing period is 2 years, then sick leave and maternity days are not taken into account for maternity leave; there are no excluded periods for sick leave.

When paying according to the average salary, the calculation is made for one working day.

When calculating earnings at the end of the year, the employee’s average annual income is divided by 12 (the number of months in the billing period) and again by 29.3 (this is the average number of calendar days in a month).

This formula is relevant if the employee has no excluded periods during the year.

But in life this rarely happens. Almost always in a year there are several months with excluded periods.

In such cases, average earnings are calculated as average annual income divided by the sum of calendar days of full months and months with excluded periods (minus days of absence per employee).

When calculating the average daily earnings for 2 years, two years' wages are taken and divided by the calendar number of days in two years, minus the excluded periods.

It is important that the procedure for calculating earnings for 12 months and for 2 years differs significantly.

What does it mean - maintaining the average wage?

This concept means that for a certain period of time, instead of the standard salary, the employee is accrued the average daily earnings for each day.

It can be retained by the employee for a certain period of time in full or as a percentage of this value.

The procedure and cases are enshrined in the Labor Code of the Russian Federation, Federal Law No. 255 of December 29, 2006, and Decree of the Government of the Russian Federation of June 15, 2007 No. 375.

After establishing this value for 1 day (taking into account the above rules), the accounting department can only multiply this value by the number of days for which the employee is entitled to payments.

In what cases is it accrued to the employee?

Payment based on average earnings is retained by the employee in full in the following cases:

when taking part in collective negotiations, developing agreements and collective agreements;
transfer without consent for a period of no more than 1 month;
in emergency circumstances (natural and man-made);
when replacing another employee due to the above circumstances;
the employment contract is terminated due to a violation of labor legislation that occurred through the fault of the employer, when it is not possible to continue the employment relationship (in this case we are talking about severance pay);
receipt (both upon dismissal and at the request of the employee);
when an employee leaves;
in case of downtime due to the fault of the employer (payment is made for the entire period of downtime, in the amount of not less than 2/3 of the amount in question) and in cases where downtime occurred without the fault of the employer and employee (for example, an order was issued to temporarily stop the activities of the organization );
being on a business trip;
if the employee is involved in the performance of public or state duties (in this case, the average salary will be paid to him by the organization that engaged him to perform the duties);
when providing some types;
when accrued for a period of 2 to 3 months in case of staff reduction or liquidation of the enterprise. For employees of organizations located in the Far North under similar circumstances, average earnings will remain for a period of 3 to 6 months. But terminating the contract on the same basis with seasonal workers will provide them with only a one-time payment in the amount of 0.5 of the average monthly earnings);
severance pay in the amount of average earnings for 2 weeks in the following cases:
employee refusal to transfer to another job (if there are medical contraindications) or to another location;
departure for military service;
recognition of the employee by the court as fully or partially incompetent;
upon dismissal by agreement of the parties (in this case, average earnings are considered as one of the possible amounts paid as compensation to the employee).
employees undergoing routine medical examinations (for example, annual medical examination of state civil servants, etc.).
donation (payment in the amount of the average daily wage is calculated for the day of donation and an additional day of rest).
participation in educational programs to confirm, change or improve the level of professional training of an employee, initiated by the employer.
transfer of an employee: to a position paid lower, if such a need is due to medical reports (for one month);
preservation of his average earnings as a result of which is associated with an illness or injury received at work (until the restoration of working capacity or until its permanent loss).

ST 254 Labor Code of the Russian Federation.

Pregnant women in accordance with a medical report and at their request
production standards, service standards are reduced, or these women are transferred to another
work that excludes the impact of adverse production factors, while maintaining
average earnings at previous job.

Before providing a pregnant woman with other work that excludes exposure
unfavorable production factors, she is subject to exemption from work with
maintaining the average earnings for all working days missed as a result at the expense of funds
employer.

When undergoing a mandatory medical examination in medical organizations
Pregnant women retain the average salary at their place of work.
Women with children under the age of one and a half years, if it is impossible to fulfill
previous jobs are transferred at their request to another job with wages based on the work performed
work, but not lower than the average earnings from the previous job until the child reaches the age of one and a half years.

Commentary to Art. 254 Labor Code of the Russian Federation

1. In order to ensure pregnant women the right to work in conditions that meet their physiological characteristics and health status, legislation has established a number of measures aimed at creating conditions for hygienically rational employment of pregnant workers, i.e. the optimal amount of workload (physical, neuro-emotional) and optimal working environment conditions, which in practically healthy women should not cause abnormalities in the body during pregnancy and should not have a negative impact on the course of childbirth, the postpartum period, lactation, or on the condition of the intrauterine fetus, on the physical and mental development and morbidity of newborn children.

2. The commented article establishes the following ways to facilitate working conditions for pregnant women:

a) reduction in production standards and service standards;

b) transfer to another job that eliminates the impact of unfavorable factors of production;

c) maintaining average earnings while reducing production standards and service standards when transferring to another job;

d) release from work with preservation of average earnings until the issue of providing another job is resolved;

e) maintaining average earnings while undergoing mandatory dispensary services in medical organizations.

For women with children under the age of one and a half years, the following are provided:

a) transfer to another job, if the performance of the previous job is prohibited in order to protect the health of the woman and child;

b) transfer to another job if performing the previous job is impossible for other reasons;

c) payment not lower than the average salary for the previous job at the time of transfer.

When implementing these measures, one should take into account clause 4 of the Sanitary Rules and Norms SanPiN 2.2.0.555-96 “Hygienic requirements for working conditions for women,” approved. Resolution of the State Committee for Sanitary and Epidemiological Surveillance of the Russian Federation dated October 28, 1996 N 32, which establishes special requirements for the working conditions of women during pregnancy.

3. A reduction in production standards and service standards for pregnant women is carried out on the basis of a medical report, which establishes the optimal volume for a woman to reduce production standards and service standards (the recommended volume is on average up to 40% of the constant norm).

4. In a number of cases, a ban has been established on the work of pregnant women from the moment of medical confirmation of pregnancy in certain conditions and in certain industries. Since in these cases the right to transfer is associated with the very fact of pregnancy, special medical reports on the need for transfer are not required. Such cases include:

work in crop production and livestock production (clause 2.2 of the Resolution of the Supreme Council of the RSFSR dated November 1, 1990 N 298/3-1 “On urgent measures to improve the situation of women, families, protection of motherhood and childhood in rural areas”);

work in radiation therapy departments (clause 1.4 of the Standard Instructions on Occupational Safety and Health for personnel in radiation therapy departments, approved by Order of the Ministry of Health of the Russian Federation dated January 28, 2002 N 18);

work in x-ray departments (clause 2.4 of the Standard Instructions on Occupational Safety and Health for personnel of x-ray departments, approved by Order of the Ministry of Health of the Russian Federation dated January 28, 2002 N 19);

work in radionuclide diagnostics departments (clause 2.4 of the Standard Labor Safety Instructions for personnel in radionuclide diagnostics departments, approved by Order of the Ministry of Health of the Russian Federation dated January 28, 2002 N 20);

any work with pesticides and agrochemicals (clause 2.8 of Sanitary rules and regulations SanPiN 1.2.2584-10 "Hygienic requirements for the safety of processes of testing, storage, transportation, sale, use, neutralization and disposal of pesticides and agrochemicals", approved by the Resolution of the Main State Sanitary Doctor of the Russian Federation dated March 2, 2010 N 17);

work related to radiomagnetic radiation for the repair and maintenance of radio-technical devices (clause 9.4 of the Sanitary Rules for the maintenance and repair of radio-technical devices of civil aviation aircraft, approved by Resolution of the State Committee for Sanitary and Epidemiological Surveillance of the USSR dated November 12, 1991 N 6031-91) ;

work with sources of ionizing radiation (clause 8.3 of the Sanitary Rules for working with sources of ionizing radiation during the maintenance and repair of aircraft at civil aviation enterprises and factories, approved by Resolution of the State Committee for Sanitary and Epidemiological Surveillance of the USSR dated November 11, 1991 N 6030-91) ;

work related to the use of personal computers (clause 13.2 of the Sanitary and Epidemiological Rules and Standards "Hygienic requirements for personal electronic computers and organization of work. SanPiN 2.2.2/2.4.1340-03", approved by the Resolution of the Chief State Sanitary Doctor of the Russian Federation dated June 3, 2003 N 118);

work in contact with harmful factors of the production environment when organizing dry cleaning of products (clause 7.7 Hygienic requirements for organizations of dry cleaning of products, approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated April 27, 2009 N 26);

work using methanol (clause 3.15 of the Sanitary and Hygienic Requirements for the Organization and Conduct of Work with Methanol, approved by Resolution of the Chief State Sanitary Doctor of the Russian Federation dated July 12, 2011 N 99).

In accordance with Art. 298 of the Labor Code of the Russian Federation, pregnant women cannot be employed on a rotational basis.

In all these cases, the pregnant woman must be provided with another job that meets the health protection requirements.

A pregnant woman must be transferred in other cases if the work performed is contraindicated for her based on a medical report. In this case, the medical report indicates the period within which such a transfer is required, as well as acceptable (or unacceptable) working conditions.

5. If it is impossible to reduce production standards and service standards, as well as if it is impossible to use the labor of a pregnant woman at her previous job, she should be transferred to another job, in which the impact of adverse production factors is excluded. The work provided to a pregnant woman must meet the requirements for working conditions for women during pregnancy, enshrined in the Hygienic Requirements for Working Conditions for Women.

6. Until a pregnant woman is provided with another job suitable for working conditions, she is released from her previous job from the day established in the medical report. If it is not possible to provide suitable work, the pregnant woman is exempt from work for the entire duration of her pregnancy.

7. When production standards, service standards are reduced, when transferred to another job, as well as when released from work, the pregnant woman retains the average earnings from her previous job for the entire period of the reduction in production standards, service standards, transfer or release from work.

For the procedure for calculating average earnings, see Art. 139 of the Labor Code of the Russian Federation and commentary to it.

8. All pregnant women, starting from the earliest stages of pregnancy (up to 12 weeks) and postpartum women, are subject to medical examination. Identification of pregnant women is carried out when women visit antenatal clinics and during preventive examinations. During the mandatory dispensary observation, a pregnant woman retains her average earnings (see Article 185 of the Labor Code of the Russian Federation and the commentary thereto).

9. When transferring, in accordance with a medical report, a pregnant woman at her request from a job that gives the right to early assignment of an old-age pension in accordance with Art. Art. 27 and 28 of the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation”, for work that excludes the impact of adverse industrial harmful factors, such work is equal to work preceding the transfer.

In the same order, periods are calculated when a pregnant woman did not work until the issue of her employment was resolved in accordance with a medical report (clause 12 of the Government of the Russian Federation of July 11, 2002 N 516 "On approval of the Rules for calculating periods of work giving the right to early assignment of an old-age labor pension in accordance with Articles 27 and 28 of the Federal Law “On State Pensions in the Russian Federation”).

10. The inability of women with children under the age of one and a half to perform their previous work may be due to medical contraindications in connection with breastfeeding, as well as the inability to provide adequate care for the child due to the work schedule or other conditions.

11. Women who are breastfeeding are prohibited by sanitary norms and rules from performing certain work that negatively affects the mother’s lactation level and the child’s health. Such work includes any work with pesticides and agrochemicals, toxic deratization agents, pest control and repellent agents, radiomagnetic and ionizing radiation.

12. The inability of women with children under the age of one and a half to perform their previous work may also be associated with the traveling nature of the work, the distance of the workplace from the woman’s place of residence, the early start or late end of work shifts, the impossibility of providing part-time work, the impossibility of providing breaks for feeding a child and other working conditions unfavorable for maternal care of a child.

13. During the period of transfer of a pregnant woman or a woman with a child under the age of one and a half years to another job, she retains all the benefits and advantages that she had in her previous job. Payment is made according to the work performed, but not lower than the average earnings for the previous job.

It provides for participation in the calculation of all types of payments determined by the remuneration system, including the average daily earnings to pay for vacations, business trips, etc. Their source does not matter. Let's look at this topic in more detail.

Determination of average salary

Why might you need to calculate average earnings at an enterprise? This question interests many. The average salary is determined from the amount actually accrued and actually worked by the employee for the twelve calendar months that precede the period during which the employee retains the average salary. The calendar period includes the period from 1 to 30 (31) days of a certain month, inclusive, with the exception of February, where this period lasts from 1 to 28 (29 in February on the date. The procedure by which payment is made based on average earnings is established in the Appendix on the specifics calculation of average wages.

Determination of average daily and average hourly wages

To determine the average salary of an employee and the amount of money that is due to be accrued in favor of the employee, his average daily and average hourly wages are calculated (the use of the latter indicator is necessary if it is established for the employee to record working hours in the amount).

To determine these indicators (average daily earnings for payment and average hourly earnings), you need to find out:

the calculation period and the number of days in it, which are taken into account when determining the average salary;
the amount paid for the billing period, taken into account in determining the average salary.

Setting the deadline for the billing period

What is the billing period for this calculation?

It was mentioned above that the billing period includes twelve calendar months, before the month when the employee should receive payment accrual depending on the average salary. The company has the right to set any term of the billing period. For example, 3, 9 or even 24 months that will precede the payment. The main thing is that another calculation period should not lead to a reduction in the amounts due to the employee (that is, to a worsening of his situation in comparison with the twelve-month calculation period).

If a decision is made to change the period, the corresponding amendments must be indicated in the regulations on wages based on average earnings and collective agreements.

Case Study 1

This calculation is easier to understand with practical examples. Let's say an employee of a large enterprise is sent on a business trip. For these business trips he is paid an average salary. If we assume the employee’s departure this year, then:

February - calculation period from February 1 of last year to January 31 of this year;
March - calculation period from March 1 of last year to February 28-29 of this year;
April - calculation period from April 1 of last year to March 31 of this year;
May - calculation period from May 1 of last year to April 30 of this year;
June - the calculation period from last to May 31 of this year;
July - calculation period from July 1 of last year to June 30 of this year.

Then you need to calculate the number of working days in the billing period during which the employee worked. The optimal, but extremely rare option is to completely work out all working days of the billing period. Then there are no difficulties in calculating, except in cases of calculating the average salary and vacation pay.

Case Study 2

Consider the following situation. A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In November of this year, an employee of the company was sent to training to improve his qualifications, while the average salary was maintained. The billing period will include twelve months from November 1 of last year to October 31 of this year.

If we assume that during the billing period the employee worked all the days according to the production calendar, then the number of workers will be 247 days.

Here is an example of an ideal. Basically, no company employee works the full twelve months of the pay period. An employee may get sick, go on vacation, receive some kind of release from work while maintaining average earnings, and so on. These periods are excluded from the calculation. The calculation does not include amounts credited to the employee for these days. Below is a list of periods excluded from the calculation:

The average employee’s earnings according to Russian legislation were preserved (for example, the employee was on a business trip, paid annual leave, or was sent for training, etc.). The exception is the periods of feeding the child, which are provided by Article 258 of the Labor Code of the Russian Federation, since they are included in the calculation, as are the amounts accrued for them.
The employee received benefits due to temporary disability or maternity and pregnancy benefits, but did not work, i.e., the average earnings for sick leave are taken into account.
The employee was not a participant in the strike, but because of it he was unable to perform his duties.
The employee was provided with paid additional days off to care for a disabled child and a person disabled since childhood.
In other cases, when an employee was released from work with partial or full retention of wages or without it (for example, when the employee took a vacation at his own expense) according to the legislation of the Russian Federation.

How is payment calculated on holidays and weekends?

Holidays or weekends worked by an employee must be taken into account when calculating the general procedure for payment based on average earnings. To make it clearer, let's look at another example.

Case Study 3

A commercial company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, starting from December 1 of last year until November 30 of this year.

To determine the average salary of an employee, 37 days and payments accrued for them are excluded. Accordingly, 213 days worked from the billing period (250-37) will be included.

Average earnings with paid vacation

Sometimes it happens that an employee is given a job during the reporting period. This means that at the moment when the accountant must determine the calculation of payment based on average earnings, he has not yet worked for the company for, say, 12 months. The calculation of the average salary in situations that are not related to vacation pay is not included in the Regulations, and therefore the company can determine it in the employee’s employment contract or the regulations on his remuneration. In this case, you can include in the calculation period the time from the 1st day of a person’s work until the last day of the month preceding the payment of the average salary.

Case Study 4

The organization established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip in December of this year. He was accepted into service on August 22 of this year. The billing period will be from August 21 to November 30 of this year.

Payment of the billing period

With regard to payments included in the calculation for determining wages based on average earnings, the general provision establishes This norm for calculating average earnings takes into account all payments provided for by the wage system. This norm of the Code is specified in paragraph 2 of the Regulations. Thus, when calculating earnings, an accountant must take into account the following:

Salary (in kind, including accrued at the tariff rate and salary for the time worked; for work performed at a piece rate, as a percentage of revenue or commissions).
Personal income tax is charged (payment based on average earnings assumes this). Although why this happens is unclear to some.
Additional payments and allowances to the salary and tariff rate for professionalism, length of service, class, academic title, academic degree, work with information that constitutes the state. secrets, knowledge of foreign languages, combining positions or professions, team leadership, increasing the volume of work performed, expanding the service area, and others.
Payments that are related to working conditions, also those that are determined by regional regulation of wages in the form of percentage bonuses to wages and coefficients, increased payments for hard work, as well as work with dangerous and harmful and other special working conditions, for night shifts, for work on holidays, non-working days and weekends, for overtime work (up to the maximum limit of 120 hours per year, and also beyond it).
Remunerations and bonuses provided for by the labor remuneration system (some remunerations and bonuses have a special accounting procedure).
Other types of payments that relate to salary and are used in the company (this includes incentive and motivating payments).

Payments that are not taken into account when calculating average earnings

It was already indicated above that some payments are not taken into account when calculating payment based on average earnings, as well as the time of their accrual. Eg:

the average salary retained by the employee under the law (when he is on annual or educational leave, business trip, and so on);
payments for downtime due to the employing company or for a reason beyond the control of the employee or employer;
payments for days off to care for disabled people since childhood and disabled children.

We can conclude that the calculations include all payments that are related to the remuneration of employees. Payments that are not related to it and are not remuneration for work are not included in the calculation. For example, these include material assistance, various social payments (payment of utilities, recreation, treatment, food, training, travel, etc.), amounts of loans issued to employees, dividends accrued to company owners, interest on loans received from employees, remuneration to members of the supervisory board or board of directors, and so on. In addition, it provides for a social employment contract. payment or not does not matter.

Case Study 5

Let's consider how payment will be made in 1C: ZUP based on average earnings on a business trip.

A large enterprise established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). The same employee of the company was sent on a business trip in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. During this period, the employee received payment of 472,400 rubles, including:

403 thousand rubles. - total amount of salary (salary);

24 thousand rubles. - additional payment for combining professions;

3 thousand rubles. - payment for work on weekends and holidays;

12 thousand rubles. - material aid;

3 thousand rubles. - cash gift;

22 thousand rubles. - vacation pay for annual paid leave;

5.4 thousand rubles. - travel allowances (average salary for travel allowances and daily allowances).

Travel allowances, financial assistance, vacation pay and cash gifts are excluded from the amount of payments taken into account in calculating the average salary. Then the accountant must take into account payments in the amount of:

472,400 - 12,000 - 3000 - 22,000 - 5400 = 430,000 rub.

When calculating the average salary and additional payments to it up to the salary amount are not taken into account, even if they are defined in the employment contract or the salary supplement adopted by the company. It must be taken into account that the corresponding days when the employee retained the average salary, and the amounts are excluded from the billing period. Accordingly, this additional payment falls under this definition. In 1C, payment based on average earnings is calculated quite simply.

Calculation of the amount due to the employee and average daily earnings

To determine the amount of accrual for the days the employee retains his average salary, his average daily earnings are calculated. Exceptions include only those employees for whom the calculation of working time in the amount is established (for them the average hourly earnings are determined).

Case Study 6

A commercial organization has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). An employee of the company was sent on a business trip for 7 days in December of this year. The billing period will include twelve months, that is, the time starting from December 1 of last year until November 30 of this year. The employee was given a salary of 30,000 rubles per month.

Pertov's average daily earnings will be:

338,990 rubles: 231 days = 1,467 rubles/day.

The employee must be paid according to average earnings for 7 days (a business trip is paid this way):

1467 rubles/day × 7 days = 10,269 rubles.

Calculation of the amount due to the employee and average hourly earnings

For employees for whom working hours have been recorded in the amount, the average hourly earnings are calculated for payment of those days in which the average earnings are maintained. Average hourly and average daily earnings are calculated in a similar way, but if for the average daily earnings only the number of days is taken into account, then for the average hourly earnings the actual number of hours worked by the employee is taken into account.

Case Study 7

A large company has established a 5-day, forty-hour work week and 2 days off (Saturday and Sunday). In December of this year, an employee of the company was sent on a business trip for 7 days (according to the schedule of 56 hours). The billing period will include twelve months starting from the 1st day of December last year until the 30th day of November this year. For this employee, a tariff rate of 180 rubles/hour was established and a summarized recording of work time was established. The average hourly earnings of an employee will be:

341,820 rubles: 1843 hours = 185 rubles/hour

He should be paid according to average earnings (after all, a business trip is also considered working time):

185 rubles/hour × 56 hours = 10,360 rubles

For piece workers, average earnings when taking into account working hours in total are calculated in a similar way to this. The calculation takes into account all payments included in the calculation that we presented above, and the time actually worked by the pieceworker.