wages - a reward for his work.Its size depends on what skills the employee, what is the complexity of the work, its conditions, quantity and quality.The salaries and includes compensation, bonuses, incentive payments (premium) and additional payments.
calculation of the average wage is performed in the same manner provided for in the Labour Code.
calculation of the average monthly wage takes into account all types of payments that are defined unified wage system, carried out by the employer, regardless of which sources were used for these payments.
under different operating conditions the calculation of the average wage is determined, starting from the actual accrued employee salaries and actual output.The calculation of average wages accrued in the last 12 calendar months before the period in which the employee remained average salary.It should be borne in mind that the calendar month period is the first to thirtieth (thirty-first) corresponding number of months, inclusive, including the first to February 28, (29) number.
Payroll formula:
H = P / R,
where P - is the cost of labor;
R - is the average number of employees.
calculation of the average daily wage for paid leave and compensation for unused vacation is made in the same way as when the average wage for the last 12 calendar months, by dividing the amounts accrued wages by 12 and then divided by 29.4 (the average amount of calendardays).
The employment contract, there is another calculation of average wages.During his period provided local normative acts, but only if it does not worsen the condition of workers.
The types of payments which are applied by the relevant employer include:
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wages earned on tariff rates and salaries for waste time;
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salary accrued for work performed as a percentage of revenue;
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salaries accrued for work performed on piece-rates;
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salary received is not in cash;
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gratuities;
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and others.
When payroll is never taken into account welfare payments or other benefits, such as financial aid or payment of utilities, training, travel, recreation, food and other payments.
In the case where the employee does not actually receive accrued wages or no actual days worked did not have, such income is determined by the amounts of salary for the prior period equal to the settlement.
In various cases, the average earnings of workers who worked full rate of all working hours and performed labor standards can not be less than the minimum wage established by the Federal Law.
Calculations on the salaries - a time-consuming work for the solution of which will require careful and specific skills in accounting.
