Calculating the monthly income of any employee always has many features and nuances. Many people are especially interested in whether the bonus is included in the calculation of average earnings, because some employees receive their own income, which consists of salary and bonus payments. So, let's consider the question of how the bonus affects the average income of an employee.
The legislation in paragraph 2 of Article 139 of the Labor Code of the Russian Federation takes into account the entire income of the employee, which is provided for by the remuneration system. Moreover, bonus payments refer specifically to those payments that are regulated by law and internal documents of the organization. It is worth noting that bonuses are paid solely at the initiative of the employer and can be systematic or temporary. With systematic incentives, this type of income can be paid monthly, quarterly, or annually. Temporary bonuses can be paid for certain work achievements or on the occasion of an event, such as a holiday.
What bonus payments are taken into account?
First of all, it is worth clarifying that bonus payments must be contained in the regulations of the enterprise, as well as in the employment contracts of employees. In addition, we should not forget that this type of payment is a remuneration for the employee’s work, for example, a one-time payment on the occasion of a holiday or an anniversary of an enterprise can hardly be called a bonus, for the reason that it is not tied to the work activity of employees, and even in in the event that it is provided for by the regulatory acts of the enterprise. Let's consider what remunerations are necessarily taken into account when calculating average earnings:
- monthly bonus payments paid as a lump sum, which is an integral part of the salary;
- bonus payments that are periodic in nature, such as quarterly renewals;
- remunerations paid to employees at the end of the year.
By the way, all payments will be taken into account when calculating the employee’s average earnings only if he worked the full reporting period, that is, a year, otherwise only that part is taken into account that is proportional to the time he worked.
It is worth explaining here that bonuses are taken into account when calculating an employee’s average earnings as follows: only the actual time worked is taken into account without taking into account sick days, etc. Next, the amount of the bonus payment is divided by the number of working days of the company in the reporting period and divided by the time actually worked by the employee.
Accounting for monthly payments
The monthly bonus is, of course, taken into account when calculating the employee's average earnings. After all, it is actually part of the salary and is paid according to the company’s internal regulations as a reward for the employee’s work and achievements. But there is one nuance and it is that the number of this type of payment should not exceed 12 per calendar year.
But in practice, the number of payments cannot reach 12 only for the reason that during the reporting period the employee could have gone on vacation; accordingly, he either did not receive a bonus payment for actual non-working hours, or its amount was reduced by the number of days when he was on a well-deserved rest.
Similarly, a quarterly bonus is also taken into account when calculating average earnings, but again the condition is that there should be no more than 4 such payments during the current reporting period.
Annual and one-time bonus
Undoubtedly, the annual bonus is included in the calculation of average earnings, and it does not matter in what period it was paid. Only its calculation is carried out in the billing period following the previous one. In simple words, for the year for which the employee’s average earnings are calculated.
Please note that if average earnings were calculated without taking into account remunerations, then the employee has the right to demand a recalculation and include bonus payments for the entire reporting period.
The last question remains: is a one-time bonus included in the average salary? Of course, yes, but only if the bonus payment was a reward for the work done, labor merits and other achievements of the employee. This payment must be made on the basis of an order and be reflected in the financial documents of the company. In simple terms, the bonus is taken into account only if it is provided for by the internal regulations of the organization, in accordance with the remuneration system.
During the business trip, the employee receives an average salary. If bonuses were awarded to an employee during the billing period, then the average earnings must be calculated according to certain rules. The calculation will be individual for different employees, even if their bonus amounts and salaries are the same. What will affect the calculation? Let's look at it with an example.
The procedure for including bonuses is regulated by clause 15 of the Government of the Russian Federation of December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages” (hereinafter referred to as Regulation No. 922).
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What bonuses are included in the calculation of average earnings?
When calculating average earnings, all types of payments provided for by the remuneration system that are used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Regulation No. 922). When calculating average earnings, you should include only those bonuses that are provided for by the remuneration system.
You can only include in the calculation of average earnings those bonuses that are paid to employees “for work,” that is, those that are wages.
What about bonuses for an anniversary, professional holiday, etc.? Are these bonuses for work?
Let us carefully read clause 2 of Regulation No. 922: 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. The key words here are “wages”.
Including a bonus in the calculation of average earnings on the occasion of, for example, an employee’s 55th birthday is paradoxical. A bonus on the occasion of an employee’s anniversary cannot be called a salary. But from the point of view of financial departments, the inclusion of these bonuses in the calculation is quite acceptable, the main thing is that these bonuses are provided for by the remuneration system and accrued in the billing period. For example, according to the letter of the Ministry of Finance of Russia dated March 22, 2012 No. 03-03-06/1/150, bonuses and rewards are included in the calculation of average earnings (including payments in connection with the celebration of professional holidays, anniversaries and memorable dates, and based on work results) , which are reflected in the provisions on payment (bonuses) for employees of the organization.
What does Rostrud think? Let us turn to letter No. 4319-6-1 dated October 23, 2007: when calculating the average salary, the employer can take into account all bonuses accrued in the billing period, provided for by the remuneration system and enshrined in the wage regulations or bonus regulations. The exception is bonuses paid in an organization outside the remuneration system (one-time bonuses), for example, for anniversaries, holidays, for performing urgent work outside of official duties, etc. There is no reason to take them into account when calculating the average salary.
Based on different approaches regarding the inclusion of bonuses for anniversaries and holidays in the calculation of average earnings, the organization will have to make a choice.
The procedure for accounting for bonuses should be specified in the company’s local regulations.
How are bonuses taken into account when calculating average earnings?
In calculating average earnings for a billing period of 12 months, you can include for each indicator:
- no more than 12 monthly bonuses;
- no more than 4 quarterly bonuses;
- no more than 2 semi-annual bonuses.
Also, only one annual bonus will be included in the calculation of average earnings. To understand these norms, let's look at a number of examples.
Quarterly bonuses when calculating average earnings
Example: The accountant calculates the employee’s average earnings for the days he is on a business trip. The billing period is from July 1, 2014 to June 30, 2015. The period has not been fully worked out. From July 16 to July 20, 2015, the employee was on sick leave. The billing period is 246 working days. The employee worked only 242 working days.
The employee is given a quarterly bonus of 10,000 rubles. During the billing period, he was accrued the following quarterly bonuses:
- 10,000 rub. in July 2014 - bonus for the 2nd quarter of 2014 - cannot be fully included in the calculation;
- 9,000 rub. in October 2014 - bonus for the 3rd quarter of 2014 - the bonus is less because the employee was sick in July (the bonus is calculated in proportion to the time worked);
- 10,000 rub. in January 2015 - bonus for the 4th quarter of 2014;
- 10,000 rub. in April 2015 - bonus for the 1st quarter of 2015.
In the calculation of average earnings, bonuses for the 3rd and 4th quarters of 2014 and for the 1st quarter of 2015 should be included in the amount in which they were accrued. The bonus for the 2nd quarter of 2014 should be included in proportion to the time worked, since it is not included in the billing period: 10,000 rubles. / 246 days * 242 days = 9837.4 rub.
I wonder if another employee will receive the same bonuses, but the number of days actually worked will be different, for example 240 days instead of 242 days? The bonus amount will vary for different employees.
Annual bonus based on average earnings
The annual premium should be taken into account regardless of the moment of its accrual. The most important condition that must be met: the bonus for the year preceding the billing period should be included in the calculation of average earnings!
Example: the employee was sent on a business trip in January 2015. Accordingly, the billing period is from January 1, 2014 to December 31, 2014. In 2014, this employee was awarded the following bonuses:
- in February 2014, based on the results of work for 2013 - 10,000 rubles;
- in December 2014, based on the results of work for 2014 - 15,000 rubles.
When calculating average earnings, we include annual bonuses only for the previous year. In our example, the calculation will include only the bonus accrued to the employee in December 2014 based on the results of work for 2014 (RUB 15,000). And we will not include the bonus paid in February 2014 based on the results of work for 2013 in the calculation, regardless of the fact that this bonus was accrued to the employee in the billing period.
By the way, since January 8, 2015, there have been changes - travel certificates have been cancelled. The School of Accountancy has. We recommend.
With regard to bonuses and other similar remuneration to employees, paragraph 15 of the Regulations on Determining Average Earnings formulates a special accounting procedure when calculating average earnings. It depends on what bonuses are paid to employees. The provision provides three options:
Monthly;
For a period of work exceeding one month (for example, quarterly or semi-annual);
Based on the results of work for the year, accrued for the calendar year preceding the event in connection with which the employee is paid the average salary.
An employee's salary or other similar earnings (such as pay for night work, holidays, or overtime work) are always included in the calculation of the month for which it is accrued. In relation to the mentioned bonuses, this rule does not always apply. Moreover, they are often not taken into account in full.
Let us immediately make a reservation that we are talking only about those bonuses that are reflected in the regulations on remuneration (bonuses), collective, labor agreements or in other local regulations of the company. In this case, these payments are included in the wage system. This means they must participate in the calculation of average earnings. This also applies to bonuses not directly related to the work activities of employees, for example, paid for a professional holiday, company anniversary, etc. If the condition for the payment of such bonuses is stated in the specified documents, then they will be included in the remuneration system and will participate in the calculation average earnings. Moreover, regardless of the frequency of their payment. The main thing is that these bonuses are accrued in the billing period. The Russian Ministry of Health and Social Development also thinks so (*). On the contrary, bonuses that are not provided for in the above documents are not included in the calculation of average earnings.
(*) letter from the Ministry of Health and Social Development of Russia dated October 13, 2011 No. 22-2/377012-772
Monthly bonuses
Such premiums are taken into account in the amounts actually accrued in the billing period. In this case, the calculation includes no more than one payment for each indicator of each month of the billing period.
Example
From January to November of this year, Ivanov received monthly bonuses for achieving planned targets in the amount of 3,000 rubles. and for exceeding the plan in the amount of 2000 rubles. Moreover, in September, for exceeding the plan, Ivanov was awarded 2 bonuses (2,000 rubles and an additional 2,000 rubles). The total amount of bonuses was 57,000 rubles.
The calculation of average earnings will include:
11 bonuses for achieving planned indicators in the amount of:
3000 rub. × 11 months = 33,000 rub.;
11 bonuses for exceeding the plan in the amount of:
2000 rub. × 11 months = 22,000 rub.
The total amount of premiums involved in the calculations will be:
33,000 + 22,000 = 55,000 rub.
The additional bonus for exceeding the plan, accrued in September (RUB 2,000), is not taken into account when calculating average earnings.
Premiums for a period exceeding one month
There are two options for such premiums. The first is that the duration of the period for which they are accrued does not exceed the billing period. When working hours are fully worked, they are taken into account when calculating average earnings in actual accrued amounts.
Example
In December of this year, Ivanov, an employee of Salyut CJSC, was sent on a business trip. The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year. Ivanov worked out the billing period completely.
For production indicators Ivanov was accrued this year:
In April - a quarterly bonus in the amount of 6,000 rubles;
In July - semi-annual in the amount of 9,000 rubles;
In October - nine months in the amount of 7,000 rubles.
The calculation of average earnings will include all named bonuses, since they are accrued for a time that does not exceed the billing period.
Their total amount, taken into account in calculating the average earnings of Ivanov, an employee of ZAO Salyut, will be:
6000 + 9000 + 7000 = 22,000 rubles.
The second option is that premiums are accrued for a period exceeding the estimated period. In such a situation, they are taken into account only in the monthly part for each month of the billing period.
Example
In July of this year, Ivanov, an employee of Salyut CJSC, was sent on a business trip. The billing period established by the company is 6 months. Therefore, it includes the time from January 1 to June 30 of the current year. Ivanov worked out the billing period completely.
For production indicators this year, Ivanov was awarded:
In January - a nine-month bonus in the amount of 12,000 rubles,
In April - quarterly in the amount of 6,000 rubles.
When calculating average earnings, the nine-month bonus will be included only in that part that falls on each month of the billing period. The amount of this premium is included in the calculation in the amount of:
12,000 rub. : 9 months × 6 months = 8000 rub.
The quarterly bonus will be included in the calculation in full, that is, in the amount of 6,000 rubles.
The total bonus amount taken into account when calculating the average earnings of Ivanov, an employee of ZAO Salyut, will be:
8000 + 6000 = 14,000 rub.
Annual bonuses and bonuses for a period exceeding a year
Clause 15 of the Procedure requires that only bonuses accrued for the year preceding the event in connection with which the average earnings are paid be taken into account as part of the average earnings. The date of their accrual does not matter. Premiums accrued for earlier periods of time are not taken into account.
Example
In February 2013, Ivanov, an employee of Salyut CJSC, was sent for training while maintaining his average earnings. The billing period is 12 months. Therefore, it includes the time from 02/01/2012 to 01/31/2013. Ivanov worked out the billing period completely.
In February 2012, Ivanov was awarded an annual bonus of 30,000 rubles. based on the results of work for 2011. In this situation, the amount of the bonus is not taken into account when calculating average earnings.
Moreover, if this or that premium falls on a period exceeding the billing period, then it is included in the calculation according to the general rules, that is, only in the monthly part for each month of the billing period.
Example
In June 2013, Ivanov, an employee of Salyut CJSC, was sent on a business trip. The billing period is 12 months. Therefore, it includes the time from 06/01/2012 to 05/31/2013. Ivanov worked out the billing period completely.
In January 2013, Ivanov was awarded a bonus of 30,000 rubles. for the results of work in the 2nd half of 2011 and in 2012 (that is, for 18 months). The billing period is only 12 months. Consequently, when calculating average earnings, only the bonus is taken into account in the amount of:
30,000 rub. : 18 months × 12 months = 20,000 rub.
Bonuses for not fully worked hours
When calculating average earnings, bonuses are divided into two categories: accrued in proportion to time worked and accrued in amounts not related to the time worked by the employee. Let us remind you how such bonuses are calculated.
Example
ZAO Salyut has a five-day, 40-hour work week with two days off (Saturday and Sunday). According to the production calendar, the number of working days in the current year was:
In January - 16 days;
In February - 20 days;
March has 21 days.
Company employee Ivanov has a salary of 40,000 rubles. At the same time, it worked:
In February - 20 days;
In March - 19 days (2 days - temporary disability).
The bonus regulations adopted by the company stipulate that if the employee conscientiously performs his job duties, an employee is awarded a production bonus in the amount of 20% of his official salary.
Situation 1
According to the bonus regulations, the bonus amount is calculated in proportion to the time worked. Ivanov’s salary will be:
in January
Prize amount:
(RUB 40,000 × 20%): 16 days. × 11 days = 5500 rub.;
in February
Prize amount:
(RUB 40,000 × 20%): 20 days. × 20 days = 8000 rub.;
in March
Prize amount:
(RUB 40,000 × 20%): 21 days. × 19 days = 7238 rub.
In this situation, when determining average earnings, the bonus amount is not recalculated if the period for which it was accrued is included in the billing period.
Situation 2
According to the bonus regulations, the bonus amount is calculated as a fixed amount.
Ivanov’s salary will be:
in January
40,000 rub. : 16 days × 11 days = 27,500 rub.;
Prize amount:
in February
40,000 rub. : 20 days × 20 days = 40,000 rub.;
Prize amount:
40,000 rub. × 20% = 8000 rub.;
in March
40,000 rub. : 21 days × 19 days = 36,190 rub.;
Prize amount:
40,000 rub. × 20% = 8000 rub.
In this situation, when determining average earnings, the bonus amount is recalculated in proportion to the time worked in the billing period.
If bonuses are awarded to an employee in proportion to the time worked in the billing period (situation 1), then when calculating average earnings they are taken into account in the full amount. If bonuses are not related to the amount of time worked by a particular employee in the billing period (situation 2), then they are included in the calculation of average earnings “in proportion to the time worked in the billing period” (*).
(*) clause 15 of the Regulations
The main mistake is recalculating the bonus amount in proportion to the amount of time actually worked by the employee in the period for which this payment was accrued. For example, the bonus for March is recalculated in proportion to the time worked in March, for April - in April, etc. This recalculation procedure is contrary to the Regulations. As we said, it provides that the calculation includes the time worked in the entire pay period. The Russian Ministry of Health and Social Development (**) proposes to determine the amount of the bonus taken into account when calculating earnings using the formula:
(**) letter from the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17
Example
ZAO Salyut has a five-day, 40-hour work week (8 working hours per day) with two days off (Saturday and Sunday). In December of this year, company employee Ivanov was sent on a business trip for 7 working days. The billing period is 12 months. Therefore, it includes the time from December 1 of the previous year to November 30 of the current year.
The employee has a monthly salary of 30,000 rubles. In addition, for compliance with established labor standards and high performance indicators, he is paid a monthly bonus in the flat amount of 5,000 rubles.
Month of billing period
Number of working days in the billing period according to the production calendar
Number of days actually worked
Deviations from normal working conditions
(number of days and reason)
Payments to the employee (RUB)
salary
other payments
monthly bonus to be distributed
payments included in the calculation
(excluding bonuses)
Last year
Current year
2 days - vacation at your own expense
2 days - work on weekends
5714 (payment for work on days off)
24,545 (vacation pay)
3000 (financial assistance)
September
1 day - work on weekends
3000 (payment for work on days off)
7850 (business trip payment, including daily allowance and average earnings)
Total
338 990
The amount of bonuses to be distributed is RUB 60,000. When calculating average earnings, bonuses are taken into account in the amount of:
60,000 rub. : 250 days × 231 days = 55,440 rub.
Ivanov’s average daily earnings will be:
(RUB 338,990 + RUB 55,440) : 231 days. = 1707 rub./day.
For 7 working days of a business trip he should be credited:
1707 rub./day × 7 days = 11,949 rub.
Based on materials from the reference book "Salaries and other payments to employees"
edited by V. Vereshchaki
The rules for calculating average earnings are the same for all payments, with the exception of sick leave and child care benefits. They are regulated by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
Paragraph 15 of Resolution 922 tells us how to include bonus payments in the calculation. The procedure for inclusion depends on the period for which the remuneration is paid.
Accounting for bonuses when calculating average earnings: the accrual period is less than a year
Monthly, semi-annual and quarterly bonuses in calculating average earnings are taken into account in full in the month of accrual, but no more than one for each indicator.
Example 1
Manager Vasechkin P.A. goes on vacation from 05/21/2018. In November 2017, he was awarded a bonus payment for the 3rd quarter of 2017 for fulfilling the sales plan in the amount of 5,000 rubles. In December 2017, a monthly bonus was paid for high volumes of revenue in December in the amount of 10% of the salary. In February 2019, an additional bonus was paid for high volumes of revenue in December 2017 in the amount of 5% of the salary.
The estimated period for vacation is 12 months: from 05/01/2017 to 04/30/2018. The bonus for the 3rd quarter of 2017 is included in the calculation of vacation pay in full, but only one bonus payment for December should be included, since it was paid for one period for the same indicator.
Bonus for a year and for a longer period
Bonus payments for the year are included only if accrued for the year preceding the year of payment of average earnings.
Example 2 (let's add the conditions of example 1)
In July 2017, Vasechkin P.A. the bonus was paid for 2016, and in February 2019 - for 2017. We will only include the bonus payment for 2017 in the calculation.
Please note that if bonus accrual for the year is made after the end of the billing period, then the employer is obliged to recalculate the average daily salary taking it into account and pay the difference to the employee.
If the premium is accrued for a period exceeding the calculated period (usually a year), then it is included in the calculation in the amount of the monthly part for each month.
Example 3
In March 2019, Vasechkin P.A. a bonus payment was accrued for achieving the value of concluded contracts of 500 million rubles. from 04/01/2016 to 03/31/2018 in the amount of 24,000 rubles.
The monthly part will be equal to:
The calculation of vacation pay includes amounts from May 2017 to March 2019 (11 months). That is, the amount:
What bonuses are not taken into account?
To be included in the bonus payment calculation, two conditions must be met:
- the payment must be related to the performance of work duties;
- it must be provided for by the company’s local regulations (regulations on bonuses, order of the director).
One-time bonuses that are not named in the company’s remuneration system and are not related to job responsibilities, including holiday bonuses, are not taken into account when calculating average earnings (Rostrud Letter No. 4319-6-1 dated October 23, 2007).
If the billing period has not been fully worked out
If an employee did not work all days in the pay period, then a special procedure must be applied. When the bonus is accrued and paid taking into account the time worked, it is taken into account in full according to the procedure described above. If the remuneration does not take into account the time worked, then it must be recalculated in proportion to the days actually worked.
Example
Storekeeper Semenova A.I. goes on vacation from May 28, 2018. In the billing period (from 05/01/2017 to 04/30/2018), she was paid a bonus for the 4th quarter of 2017 in the amount of 10,000 rubles. There are 247 working days in the period. Actually worked 198. When calculating average earnings, remuneration will be taken into account in the amount of:
Is the bonus included in the average earnings when paying sick leave?
Calculating the average daily income to determine the amount of disability benefits, maternity leave and child care up to one and a half years old has its own characteristics. They are spelled out in Government Decree No. 375 dated June 15, 2007:
- firstly, average earnings are calculated based on the employee’s income for the two years preceding the year the insured event occurred;
- secondly, income includes only income from which insurance premiums are paid to the Social Insurance Fund.
Therefore, in order to determine whether a premium is included in the calculation of average earnings, it is necessary to establish whether it was subject to insurance premiums and the moment of its accrual.
Clause 14 of Resolution No. 375 provides for the inclusion of any type of premium payment for which insurance premiums are accrued in full during the accrual period. It does not take into account whether these are monthly, quarterly or annual bonuses. When calculating average earnings, they must be taken into account in full if accrued in the billing period.
When calculating average earnings, you can only include those bonuses that are provided for by the remuneration system. Such rules are established by paragraph 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
When calculating average earnings, take into account the bonuses that were accrued to the employee during the billing period (including for other periods) (clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
An example of calculating average earnings. For the time included in the pay period, the employee was awarded a bonus. The premium accrual date is not included in the billing period.
The organization’s collective agreement states that employees are awarded bonuses based on the results of the quarter.
In April 2015, economist A.S. Kondratiev was on a business trip. During the business trip, he retains his average salary.
The calculation period for determining average earnings for business trip days is from April 1, 2014 to March 31, 2015.
In April 2015, Kondratiev was awarded a bonus for the first quarter of 2015. Due to the fact that the quarterly bonus was accrued outside the billing period, the accountant did not take it into account when calculating average earnings.
The exception to this rule is annual bonuses. They must be taken into account as part of the average earnings for the billing period, regardless of the accrual date. In this case, only bonuses accrued for the calendar year preceding the occurrence of the event paid according to average earnings are taken into account. Such rules are established by paragraph 4 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. This means that if remuneration based on the results of work for the year is accrued after calculating average earnings, then it will need to be recalculated.
Advice: to avoid recalculation of average earnings, try to accrue remuneration based on the results of work for the year as early as possible. The best option is to accrue the bonus on December 31 of the current year. Then you won't have to do any recalculations.
When calculating average earnings, monthly bonuses and bonuses accrued over a period exceeding a month are taken into account differently.
Monthly bonuses
If the billing period is not fully worked out, monthly bonuses should be taken into account in full if the following conditions are simultaneously met:
If the billing period has been fully worked out, include in the calculation the bonuses accrued in the billing period, regardless of whether the period for which they were accrued is included in the billing period, and regardless of the accrual conditions.
An example of taking into account monthly bonuses when calculating average earnings. The period for which the bonus is accrued is included in the calculation
Employee of the organization E.V. Ivanova was on a business trip from March 20 to March 27, 2015. During the business trip, she retains her average salary.
The calculation period for payment of average earnings for business trip days is from March 1, 2014 to February 28, 2015.
Ivanova’s monthly salary is 15,000 rubles. Along with her salary, she is given a monthly bonus for the same month in the amount of 20 percent of her salary.
In May 2014, Ivanova was sick for 5 working days. For this month, her salary was 10,833.29 rubles. The bonus for May was calculated in proportion to the time worked. It amounted to 2166.66 rubles. (RUB 10,833.29 × 20%). The total amount of accruals for May is RUB 12,999.95. (RUB 10,833.29 + RUB 2,166.66).
The total amount of accruals for the billing period amounted to RUB 210,999.95. ((RUB 15,000 + RUB 15,000 × 20%) × 11 months + RUB 12,999.95). The accountant included this amount in the calculation of average earnings.
The total number of working days in the billing period is 247. Of these, Ivanova worked 242 days.
RUB 210,999.95 : 242 days = 871.90 rub./day.
The business trip lasted 6 working days. The average salary due to an employee during a business trip was:
RUB 871.90/day × 6 days = 5231.40 rub.
If the billing period has not been fully worked out, the accrued bonus must be recalculated in the following cases:
- if the period for which the bonus is accrued is included in the calculation period, but the bonus is accrued without taking into account the time worked;
- if the bonus period does not coincide with the calculation period (is not included in it) - regardless of the conditions for calculating the bonus.
Recalculate the bonus in proportion to the time the employee actually worked in the pay period. Thus, if on any days of the billing period an employee was sick (on vacation, business trip, etc.), the reduced amount of bonuses will have to be included in the calculation of average earnings. To recalculate, use the formula:
Such rules are established in paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
An example of taking into account monthly bonuses when calculating average earnings. The billing period has not been fully worked out. Bonuses are calculated without taking into account time worked
The bonus regulations provide for the accrual of monthly bonuses to employees in the amount of 20 percent of the monthly salary. In this case, the bonus is paid in full, regardless of how many days the employee actually worked in a particular month. Bonuses are awarded in the month following the reporting month (for January - in February, for February - in March, etc.).
From October 1 to October 7, 2014 (5 working days) Volkov was sick. In October 2014, 23 working days, of which the employee worked 18 days (23 days - 5 days). Volkov’s salary for October amounted to 19,652.26 rubles, including:
- salary for actual time worked:
20,000 rub. : 23 days × 18 days = 15,652.26 rubles;
- bonus:
20,000 rub. × 20% = 4000 rub.
The total amount of accruals for the billing period amounted to RUB 283,652.26. ((RUB 20,000 + RUB 20,000 × 20%) × 11 months + RUB 19,652.26). This amount included bonuses accrued for January-December 2014.
Since the billing period was not fully worked out and bonuses were accrued without taking into account the time worked, the accountant recalculated the amount of bonuses:
4000 rub. × 12 months : 245 days × 240 days = 47,020.41 rub.
(RUB 20,000 × 11 months + RUB 15,652.26) + RUB 47,020.41 = 282,672.67 rub.
The accountant calculated the average daily earnings as follows:
RUB 282,672.67 : 240 days = 1177.80 rub./day.
RUB 1,177.80/day × 5 days = 5889 rub.
An example of taking into account monthly bonuses when calculating average earnings. The period for which the bonus is accrued is not included in the calculation period. The billing period has not been fully worked out. Bonuses are calculated based on time worked
Employee of the organization V.K. Volkov was on a business trip from February 10 to 16, 2015 (5 working days). During the business trip, he retains his average salary.
The calculation period for payment of average earnings for business trip days is from February 1, 2014 to January 31, 2015.
The bonus regulations provide for the accrual of monthly bonuses to employees in the amount of 20 percent of the monthly salary. In this case, the bonus is paid based on the time actually worked by the employee. Bonuses are awarded in the month following the reporting month (for January - in February, for February - in March, etc.).
Volkov’s monthly salary is 20,000 rubles. The monthly bonus is 4,000 rubles. (RUB 20,000 × 20%).
From October 1 to October 7, 2014 (5 working days) Volkov was sick. In October 2014, 23 working days, of which the employee worked 18 days (23 days - 5 days). Volkov’s salary for June amounted to 15,652.26 rubles. (RUB 20,000: 23 days × 18 days).
The premium for October amounted to RUB 3,130.43. ((RUB 20,000 × 20%): 23 days × 18 days). It was paid to the employee in November 2014.
The total amount of accruals for the billing period amounted to RUB 282,782.69. ((RUB 20,000 + RUB 20,000 × 20%) × 11 months + RUB 15,652.26 + RUB 3,130.43). This amount included bonuses accrued for January-December 2014.
The total number of working days in the billing period is 245. Of these, Volkov worked 240 days.
In February 2014, Volkov was awarded a bonus for January 2014. Since the period for which the bonus was accrued (January 2014) is not included in the billing period (from February 1, 2014 to January 31, 2015) and the billing period has not been fully worked out, when calculating average earnings, the accountant recalculated the bonus amount as follows:
4000 rub. : 245 days × 240 days = 3918.37 rub.
The total accounted amount of premiums for the entire billing period was: RUB 47,048.80. (4000 rubles × 10 months + 3918.37 rubles + 3130.43 rubles).
The employee’s earnings for the billing period, taking into account the recalculated bonus, are:
(RUB 20,000 × 11 months + RUB 15,652.26) + RUB 47,048.80 = 282,701.06 rub.
The accountant calculated the average daily earnings as follows:
RUB 282,701.06 : 240 days = 1177.92 rub./day.
The average salary retained by Volkov for the period of his business trip was:
RUB 1,177.92/day × 5 days = 5889.60 rub.
Premiums for the same indicator
If an employee is awarded several monthly bonuses for the same indicator, check how many of them can be included in the calculation. When calculating average earnings, you can take into account no more than one such monthly bonus for each month of the billing period. This is stated in paragraph 2 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. For example, if in a billing period of 12 months, 13 monthly bonuses were awarded to an employee for the same indicator, only 12 can be taken into account of them.
Situation: which monthly bonuses should be taken into account when calculating average earnings? For the same indicator, the employee was awarded more monthly bonuses than can be taken into account.
You decide for yourself which of these bonuses to take into account when calculating your average earnings. In this case, various options are acceptable. For example, you can include in the calculation:
- the highest of the prizes;
- the last of the bonuses accrued in the billing period.
Specify the procedure for accounting for bonuses in the collective agreement, the Regulations on bonuses or a separate order of the manager.
An example of including 12 out of 13 monthly bonuses in the calculation of average earnings
The organization has a Regulation on Bonuses, which provides for the calculation and payment of monthly bonuses to employees in the month following the reporting month. Bonuses are paid for exceeding the plan by 30%.
The data for calculating bonuses is provided by the head of the department. In February 2014, due to the fault of the head of the department, the data for calculating bonuses was not submitted on time. Therefore, the bonus for February 2014 was accrued only in April 2014.
In April 2015, worker A.I. Ivanov was on a business trip. The calculation period for payment of average earnings during a business trip is April 2014 - March 2015. During this period, Ivanov was awarded 13 monthly bonuses for the same indicator.
When calculating average earnings, the accountant took into account only 12 bonuses. The accountant did not include the smaller bonus accrued in April 2014 in the calculation of average earnings.
Accounting for quarterly and annual bonuses
When calculating average earnings, you can take into account quarterly bonuses that are accrued in the billing period and the annual bonus for the previous calendar year (regardless of the time of its accrual). This is stated in paragraph 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
If the billing period is not fully worked out, quarterly and annual bonuses are taken into account in full when determining average earnings, if the following conditions are simultaneously met:
- the period for which they are accrued (premium period) is included in the calculation;
- bonuses are accrued for the actual time worked in the bonus (working) period.
If the billing period has been fully worked out, include bonuses in the calculation, regardless of whether the period for which they were accrued is included in the billing period, and regardless of the accrual conditions.
This is stated in paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
An example of taking into account a quarterly bonus when calculating average earnings. The period for which the bonus is accrued is not included in the calculation period. The billing period has been fully worked out
Employees of the organization are paid quarterly bonuses in the amount of 100 percent of their salary. E.V. Ivanova was awarded four quarterly bonuses in 2014, one of which was for the fourth quarter of 2013 - in February 2014.
From February 27 to March 6, 2015, Ivanova was on a business trip. While she is on a business trip, she retains her average salary.
The calculation period for payment of average earnings for business trip days is from February 1, 2014 to January 31, 2015 (12 months). All bonuses are accrued in the billing period. Ivanova worked the entire pay period. The bonus periods for three bonuses for 2014 are fully included in the calculation period. The bonus period for the bonus for the fourth quarter of 2013 is not included in the calculation period. However, since the billing period has been fully worked out, when calculating average earnings, the accountant took into account the entire amount of quarterly bonuses accrued to Ivanova in 2014.
