The procedure for computingpatches, which is the same for all organizations. This fact is regulated by Article 139 of the LC RF. Such an approach guarantees the equality of all working citizens in the calculation of salaries. Of course, the amounts of all are different, but the calculations themselves must be the same. And legalized calculations make it easier for an accountant, supervising authorities, etc.
Article 139 of the LC RF (with comments) describesthe process of calculating the salary in its average value. Few people understand why this indicator is needed and where it is applicable. A typical citizen does not need this indicator at all.
And the point is that such a calculation is carried out withtaking into account all indicators. It turns out that this coefficient does not show a real estimate of the situation. For example, 9 employees have a salary of 6,000 rubles, and the tenth - 50,000 rubles. But on average, the salary of ten employees is about 10 500 rubles. And this is not true, in this situation one can not see that some employees receive little.
But again, when considering global situations, such a coefficient can be correct and indicative, if you are conducting calculations on the scale of a city or an entire country.
To understand the essence of the legislative act,consider the comments on Article 139 of the Labor Code of the Russian Federation. The first part indicates the need to calculate the average earnings by unified standards. And this applies to all payments: from the direct employer, and from any other source.
According to the second part, during the calculation of the averageearnings are accepted all types of payments provided by this system. As it turned out, the source of payments does not matter. The list of payments is indicated in Government Decision No. 922. For example, such payments include wages, bonuses, various payments and any payments that occur with this employer. But there are exceptions, which include any payments not related to wages. These are social payments: payment for training, travel, food, rest, etc.
The third part speaks about the possibility of calculationaverage salary taking into account all payments and working hours. These indicators are taken for 12 months. In other words, the period should be one year, even if the employee has not worked it.
The fourth part contains information on the procedurecalculating vacation pay and compensation for leave. As in Part 3, you need to take into account the information for the full year. Then the amount is divided by 12 (by the number of months), and the total - by 29.4 (the average number of days in a month).
According to part five, the calculation of average earningsShould be conducted by dividing the entire amount by the number of working days. This takes into account not five days, but six. For all employees, a single standard is taken. Subsequent parts, which contains Article 139 of the LC RF, carry information about the norms, rules and requirements defined by the Government of the Russian Federation. And everything that is indicated in the legislative act is reasonable, agreed and logical, and therefore makes the life of ordinary citizens comfortable and stable.
Proceeding from the above, art. 139 TC RF (with comments), the Labor Code regulates the calculation of the average salary. Initially, it is necessary to determine which elements are necessary for correct calculations. Attention should be paid to the period and type of payments. Therefore, only two basic components take part in the calculations. And if everything is clear with a period, then it is necessary to sort out the payments with more details.
What exactly should be taken into account in the calculations? District coefficient, percentage premium, incentive payments, bonuses, supplements and surcharges. In addition, of course, the salary and the tariff rate are taken into account.
As already mentioned, Article 139 of the LC RF "Calculation of the average wage" regulates all types of payments in the calculation. Let us consider in more detail which payments in calculations are not always obvious, but they are applicable:
Of course, this is not a complete recourse, but in most cases these factors are sufficient for calculations. Each organization has its own specifics, but the calculation is basically identical.
Since Article 139 of the LC RF stipulates generalcases, consider the calculations for a specific example. There is an employee Petrov, for whom you need to calculate the average earnings. Suppose he works for more than a year and every month he gets a fixed fee of 12,000 rubles. The exception is the first month of work and the last one, for which 4,500 and 3,000 rubles were earned. The calculation looks like this:
(12,000 * 10 + 4,500 + 3,000) / 12 = 10,625 rubles.
This amount will be considered the average earnings of Petrov for the year.
And how to count, if the company Petrovworked only six months? For calculations it is necessary to take this period and add the last six months at the previous enterprise. Further all is similar to the above calculation.
When it comes to legislation, ordinary citizens have a lot of questions. The same is true for article 139 of the TC.
First, there may be a question about whythis article of law is generally intended. It is applicable in the process of calculating the payments to managers upon dismissal, with the reduction of the employee, in the payment of sick leave, vacation or business trip. Secondly, what payments are not exactly used in the calculations? These include social payments, interest from deposits, loans and maternity help.
So, Article 139 of the LC RF regulates a useful mechanism that is aimed at calculating the average earnings. This information is important for determining the right amount, as well as for statistical bodies.
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