Article 139 of the Labor Code of the Russian Federation. Calculation of average wages

In this case, it is advisable to draw up a memo requesting from immediate management to a higher one who has the authority to assign an increase.
This could be the general director, financial director, head of the personnel department, chief accountant, etc. In the text of the note, in addition to the mandatory details of business documents, you should indicate:. It is not customary to formalize permanent allowances using memos. After the expiration of the specified period, you can again apply for a supplement. This could be the head of any structural unit, secretary, legal adviser, etc. VIDEO ON THE TOPIC: Business trip - Elena A. Ponomareva

Order on payment of severance pay

In exceptional cases, the average monthly salary is maintained for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after dismissal the employee applied to this body and was not employed by it Reduction in the number or staff of the organization's employees Refusal of the employee to transfer to other work required by him in accordance with a medical report or the employer does not have the appropriate work Two-week average earnings Calling up an employee for military service or sending him to an alternative civilian service Reinstatement of an employee who previously performed this job Refusal of an employee to transfer to another job locality together with the employer Recognition of the employee as completely incapable of work in accordance with a medical report Refusal of the employee

When and how to pay the average wage for lower-paid work

Therefore, the employer can pay the employee a salary for the work performed. Transfer to another job in connection with the suspension of activities or temporary prohibition of activities due to violation of state regulatory labor protection requirements through no fault of the employee.

1. written consent* of the employee to the transfer;
2. manager's order for transfer

All the time of transfer Transfer to another job due to health reasons

1. medical report;
2. written consent* of the employee to the transfer;
3. manager's order for transfer

During the first month from the date of transfer Transfer to another job due to a work injury, occupational disease or other work-related health injury, until recovery or disability is established

1. medical report;
2. written consent* of the employee to the transfer;

Order to maintain average earnings for the third month of employment

R I C A Z on maintaining the average monthly earnings for the period from August 17, 2010 to September 16, 2010 of the third month of employment for the former employee Kuzina Lyudmila Pavlovna dated “___” ______________ 2010 No. _____ Moscow In accordance with the article 178 of the Labor Code of the Russian Federation, based on the decision of September 24, 2010

No. 148/10, adopted by the Ivanovsky Department of the State Central Employment Center of the Eastern Administrative District of Moscow in relation to Kuzina Lyudmila Pavlovna, who fulfilled the conditions of registration with the employment service authorities within 14 calendar days from the date of dismissal and due to the impossibility of employment within 3 months from the date dismissals, I ORDER: 1. Retain for Kuzina L.P. average monthly earnings for the third month of employment. 3. The accounting department of the enterprise shall make accruals and payments in accordance with this order.

Head _____________ Yu.P. 00 Please share with colleagues:

Commentary on Article 139 of the Labor Code of the Russian Federation

1. By virtue of Part 1 of Art. 139 of the Labor Code of the Russian Federation, for all cases of determining the amount of average wages provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation is established.

The general procedure for determining average earnings is applied, for example, when collecting money for forced absence caused by a delay in issuing a work book to a dismissed employee (Article 234 of the Labor Code of the Russian Federation and commentary thereto), in case of forced absence due to incorrect formulation of the reason for dismissal (Part. 8, Article 394 of the Labor Code of the Russian Federation), in case of delay in the execution of a court decision on reinstatement at work (Article 396 of the Labor Code of the Russian Federation), as well as in other cases provided for by the Labor Code of the Russian Federation (see Articles 39, 74, 114, 155, 157 , 167, 171, 178, 181, 182, 185-187, 220, 234, 254, 258, 262, 318, 375, 394, 396, 405 Labor Code of the Russian Federation).

On an appeal to verify the constitutionality of Part 1 of Art. 139 of the Labor Code of the Russian Federation, the Constitutional Court of the Russian Federation explained that this norm is aimed at establishing uniformity in the understanding and application of the concept of “average wage”, is of a guarantee nature and applies equally to all employees (see the definition of the Constitutional Court of the Russian Federation dated November 17, 2011 N 1594- O-O).

2. According to Part 2 of Art. 139 of the Labor Code of the Russian Federation, to calculate the average salary, 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 list of payments that are taken into account for calculating average earnings is provided for in clause 2 of Decree of the Government of the Russian Federation of December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages.” For example, these include wages accrued to the employee at tariff rates, salaries (official salaries) for time worked, bonuses and rewards provided for by the wage system, as well as other types of wage payments used by the relevant employer.

It should be noted that, according to clause 3 of Decree of the Government of the Russian Federation of December 24, 2007 N 922, when calculating average earnings, social payments and other payments not related to wages are not taken into account. These, for example, are material assistance, payment of the cost of food, travel, training, utilities, recreation, etc.

3. In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary.

Thus, the calculation period for calculating the average salary is 12 months.

If the employee did not have actually accrued wages or actually worked days for the pay period or for a period exceeding the pay period, or this period consisted of time excluded from the pay period, the average earnings are determined based on the amount of wages actually accrued for the previous period equal to the calculated one.

If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with maintaining the average earnings.

If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event that is associated with the preservation of average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary).

4. Part 4 of Art. 139 of the Labor Code of the Russian Federation provides for the procedure for calculating average daily earnings for paying vacations and paying compensation for unused vacations.

Thus, the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3, i.e. average monthly number of calendar days.

It should be noted that before the relevant amendments are made by Federal Law No. 55-FZ of April 2, 2014 “On Amendments to Article 10 of the Law of the Russian Federation “On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas” "and the Labor Code of the Russian Federation" the average monthly number of calendar days according to the commented article was 29.4. The current version of the commented article came into force on April 2, 2014. In connection with these changes, the Ministry of Labor of Russia in the Information dated June 16, 2014 “On the need to recalculate vacation amounts taking into account changes in the average monthly number of calendar days” explained the procedure for calculating vacation amounts taking into account transitional provisions. If the start of the vacation falls on April 1, 2014, then for one day the vacation amounts are calculated using the average monthly number of calendar days of 29.4, for the remaining days - using the average monthly number of calendar days of 29.3. If the start of the vacation falls on April 2, 2014, then the vacation amounts are calculated using the average monthly number of calendar days of 29.3. According to Article 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three calendar days before its start; in this case, the employee must receive vacation amounts no later than March 28, 2014, and from April 2, 2014, the employee must be recalculated, the payment of which must be made within the subsequent appropriate period for payment of wages established by the organization.

________________ Official website of the Russian Ministry of Labor. Information dated June 16, 2014 “On the need to recalculate vacation amounts taking into account changes in the average monthly number of calendar days.” https://www.rosmintrud.ru/docs/mintrud/payment/79.

If one or more months of the billing period are not fully worked or time is excluded from it, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of full calendar months , and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

5. According to part 5 of the commented article, the average daily earnings for paying for vacations provided in working days, as well as for paying compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

When working on a part-time basis (part-time working week, part-time work), the average daily earnings to pay for vacations and payment of compensation for unused vacations are calculated according to the general rules provided for calculating the average earnings to pay for vacations.

Other periods for calculating average wages may be provided for in the collective agreement, LNA, if this does not worsen the situation of employees.

Salary order - sample design

136 Labor Code of the Russian Federation.

Sorokin signature The order has been read by: ___________________ L.P. Cousin “___”________________ 20___

As for the manager’s order, it will not be superfluous, but it is not mandatory. IMPORTANT! Even if you have a document regulating salary terms, but in reality money is given out when necessary, employees have the right. In addition, it is possible to be held liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Details are in the article.

The form of this order is developed by the employer independently. It is recommended to include the following details and information: date of publication; registration number under which the order is recorded in the journal of local administrative documents; place of compilation; employer's name; title of the document (order on the timing of payment of wages); The text part of the order itself, which indicates specific dates for payment of wages (for the first and second half of the month), provides a link to the legislation - Art.

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What happens if the deadlines for paying salaries are not fixed anywhere?

If this fact is discovered by inspectors, claims and prosecution will definitely follow. Moreover, this applies even to those cases when salaries are issued on the same dates month after month, but they are not specified in local documents.

How to fix the situation? Of course, put the necessary documents in order, and if for some reason they are still missing, do the following:

• If possible, retroactively republish an incorrect document, but only if doing so does not cause any discrepancies with your other documentation. Unfortunately, this is not always possible.
• If changes are made to the collective agreement, it is necessary to assemble a commission consisting of representatives of both parties - both the employees and the employer. The commission formalizes the results of the negotiations in an additional agreement, which includes new terms for salary payments.
• The most time-consuming method is if the salary dates are fixed in the employment contract, since you will have to draw up an additional agreement for each such contract.
• Changes made to the PVTR are formalized by an order, which is familiarized to each employee against signature.

What an order for the payment of wages that changes the terms looks like can be seen here.

If you have access to ConsultantPlus, find out what the labor inspector at PVTR may not like. If you don't have access, get an online trial and get an expert opinion for free.

Order for payment of compensation

Such deviations are documented in the documents “Sick leave”, “Vacation accrual”, “Absenteeism” and “Order for payment based on average earnings”.^ One of the “deviations” from the normal work schedule is vacations.

The 1C: Salary and Personnel program allows you to calculate regular and additional leaves, educational leaves, as well as take into account unpaid leave and partially paid parental leave. The “Vacation Accrual” document is intended for calculating wages while on leave of one kind or another.

It can be entered through the “Vacation” item in the “Documents” menu or based on the “Vacation Order” document. To calculate compensation for unused vacations, it can be entered on the basis of the “Dismissal Order” document.

Example. The settlement department received an application from employee Potokin D.O.

on granting him, in accordance with the vacation schedule for 2002, the next vacation from February 1 for 28 calendar days and an additional period of 5 working days in accordance with the concluded employment contract.

Is it necessary to issue an order to pay severance pay for layoffs for the second month of unemployment?

After the second month of employment. Further, after the second month of employment, based on the employee’s application upon provision of a work book in which your organization is indicated as the last place of work, you must pay the average salary for the second month of employment.

As stated earlier, the severance pay paid is counted toward the retained earnings for the first month of employment. If the employee was employed during the second month of employment, then the average salary must be paid only for those days when he was not yet employed. Likewise for the third month, if employment took place within the third month after dismissal.

The basis for the payment of these amounts is the employee’s application in any form: To the Director of Alpha LLC From Ivanov I.I.

Address ______________ Statement On October 12, 2016, I was dismissed from your organization under clause.

1 part 1 tbsp.

Order for additional payment up to actual salary during a business trip

In accordance with Art.

129 of the Labor Code of the Russian Federation, wages (employee remuneration) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

Additional payment before salary

If the payment for travel allowances based on average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, an additional payment can be made up to the actual earnings.

If such an additional payment is provided for by an employment or collective agreement or a local regulatory act, the tax base for income tax can be reduced by it (see paragraph 25 of Article 255 of the Tax Code of the Russian Federation and letter of the Ministry of Finance dated December 3, 2010 No. 03-03-06/1/ 756 and dated September 14, 2010 No. 03-03-06/2/164).

However, you should always calculate travel allowances based on average earnings, and then compare them with the salary, so as not to worsen the situation of the employee if it is more profitable for him to receive average earnings.

Calculation of daily allowances

For each day of being on a business trip, including weekends and non-working holidays, as well as for days on the road, including during a forced stopover, the employee is paid daily allowances (Clause 1. Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

The employee does not have to report on daily allowance (see letters from the Ministry of Finance dated November 24, 2009 No. 03-03-06/1/770, dated April 1, 2010 No. 03-03-06/1/206).

The amount of daily allowance is established by the organization and enshrined in a collective agreement or local regulation (Article 168 of the Labor Code of the Russian Federation). Expenses for the payment of daily allowances are taken into account when taxing profits without restrictions.

Sample order for payment based on average earnings

Who is assigned a personal allowance and who is not? Additional personal allowances can be assigned to any full-time employee of the organization, since they are added to his salary, often calculated as a percentage of its size. At the same time, the registration of an employee on the staff does not have much significance; the following may qualify for a personal allowance:

1. "conscript";
2. an employee who has entered into a regular employment contract;
3. part-time worker.

It is not customary to assign personal bonus payments to the following categories of workers: Registration of a personal bonus The employer is not obliged to include the terms of the personal bonus in the employment contract, since this is an incentive payment. It is recommended to include the following details and information in it:

1. place of compilation;
2. registration number under which the order is recorded in the journal of local administrative documents;
3. publication date;
4. Name

The procedure for calculations and drawing up an order for the payment of average earnings for the period of feeding a child

The Labor Code guarantees them such a benefit, regardless of what is established at work.

The main conditions are that the worker’s working day must exceed 3 hours, and the child must be no more than 1.5 years old. Resolution of the Plenum of the Supreme Court of the Russian Federation No. 1 of February 28, 2020 explains the following: a woman who cannot combine work in her position with maternal responsibilities, including feeding, must be offered the most suitable place by the employer.

A woman breastfeeding a young child can:

1. summarize breaks and move them to the beginning of the working day or shift;
2. transfer the accumulated time for breaks to the end of the working day or shift.
3. add a break needed to feed the baby to the main lunch break;

Such rights are established by part 3 of article 258 of the Labor Code of the Russian Federation. To use them, an employee of the company must submit a special application at work.

Another comment to Art. 139 Labor Code of the Russian Federation

1. The average salary (or the amount calculated on the basis of the average salary) is retained by the employee (or paid to him) in the cases specified in Art. Art. 39, 74, 114, 155, 157, 167, 171, 178, 181, 182, 185 - 187, 220, 234, 254, 258, 262, 318, 375, 394, 396, 405 TK. The commented article establishes a uniform procedure for calculating average wages for all these cases.

If the preservation of the average salary or payments calculated on the basis of the average salary are provided not by the Labor Code, but by other regulatory legal acts (for example, federal laws on certain types of compulsory social insurance) or local regulations of the employer or a collective agreement, an employment contract, the calculation procedure the average wage can be established by these regulations, a collective agreement or an employment contract.

2. In accordance with Part 7 of the commented article, the specifics of the procedure for calculating average wages are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. It is established by the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation of December 24, 2007 N 922.

3. The procedure for calculating average earnings involves establishing the following conditions: the type of payments taken into account in the calculation and the period for which the calculation is made.

4. The average earnings include all payments provided for by the remuneration system used by a given employer, regardless of the source of these payments: official salary and tariff rate, additional payments and allowances, incentive payments, bonuses, regional coefficients and percentage bonuses.

An approximate list of payments taken into account when calculating the average salary is defined in clause 2 of the said Regulations.

To calculate average earnings, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account.

5. The calculation period for calculating the average salary is set at 12 months preceding the period during which the employee retains his salary. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding a child provided for by labor legislation (for example, when performing government duties in accordance with Article 170 of the Labor Code);

the employee received temporary disability benefits or maternity benefits;

the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

the employee did not participate in the strike, but due to this strike he was unable to perform his work;

the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood in accordance with Art. 262 TK;

in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If during the billing period the employee did not have actually accrued wages or actually worked days, or this period consisted entirely of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time equal to the calculated , i.e. for the previous 12 months.

If there were no actual accrued wages in these previous 12 months, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event that is associated with maintaining the average earnings.

If the employee actually had no accrued wages at all (for example, if the circumstances that required maintaining the average earnings occurred immediately after the employee was hired), the average earnings are determined based on the tariff rate of the category assigned to him, the official salary, and monetary remuneration.

7. To calculate average earnings, two values ​​are used: average daily earnings and average hourly earnings.

8. Average daily earnings (except for cases of determining average earnings for vacation pay and payment of compensation for unused vacations) is calculated by dividing the amount of wages actually accrued for days worked in the billing period by the number of days actually worked during this period. Average earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

9. Average hourly earnings are used for employees who have a summarized accounting of working time (except for cases of payment of vacation and payment of compensation for unused vacation), and is calculated by dividing the amount of wages actually accrued for hours worked in the billing period by the number of hours actually worked during this period. Average earnings are determined by multiplying the average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

10. Special rules are established for calculating the average daily earnings for paying vacations and paying compensation for unused vacations. For these purposes, the average daily earnings are used, which is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3). If one or more months of the billing period are not fully worked out or any days are excluded from it (see paragraph 5 of the commentary to this article), the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months. The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

The same procedure is used to calculate average earnings when replacing annual paid leave with monetary compensation (Article 126 of the Labor Code).

11. When tariff rates, salaries (official salaries), and monetary remuneration increase in an organization (branch, structural unit), the average earnings of employees increase in the following order:

a) if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month the last increase in tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each month of the billing period;

b) if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

c) if the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

If, with an increase in tariff rates, salaries (official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their sizes changes, the average earnings increase by coefficients that are calculated by dividing again established tariff rates, salaries (official salaries), monetary remuneration and monthly payments for previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.

When increasing average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiple), with the exception of payments established to tariff rates, are taken into account. salaries (official salaries), monetary remuneration in a range of values ​​(percentage, multiple).

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase.

12. In all cases, the average monthly earnings of an employee who has worked the full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the minimum wage established by federal law.

13. To calculate the average salary for persons working part-time, a similar procedure is used.

How to issue an order to pay an employee according to the average

Articles that you need to pay attention to: 180 – the employer’s obligation to offer another vacancy to an employee dismissed due to layoffs; Art. 77 – dismissal is allowed by mutual agreement of the parties with the accrual of monetary compensation and severance pay; Art.

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83 – termination of an employment contract with an employee who has lost his ability to work; p. 1 tbsp. 81 – reduction due to refusal to occupy a vacant position when the staffing table changes; h.

2 tbsp. 178 – maintaining the average salary while looking for a job after layoff; h. Who is assigned personal

In what situations is it necessary to calculate the indicator?

There are several situations the occurrence of which requires the application of Art. 139 of the Labor Code of the Russian Federation. Calculations are carried out in the following cases:

• The employee will have to go on paid leave, calculated according to average earnings;
• An employee is temporarily suspended from performing his job duties for a valid reason (providing for the preservation of earnings). As an example, he represents the team’s side in negotiations or participates in court hearings as a juror;
• The employee is temporarily transferred to another site, and the transfer is caused by downtime (not his fault). Or the need to participate in eliminating the consequences of natural and man-made disasters;
• For payments accompanying the termination of an employment relationship;
• When paying for sick leave and temporary disability;
• During layoffs with compensation for unused vacation periods;
• When paying for business trips;
• In other cases involving the right of a citizen to payment at the place of work.

It is important that although the amount of vacation pay and travel allowances is not included in the payments taken into account when calculating the average salary, the calculation of these amounts occurs precisely on its basis.
The employee also has the right to request relevant information. Such an initiative is provided for by law and must be satisfied. In particular, he is provided with copies of orders for the organization and information about the average salary. Subsequently, they can be transferred to the social security authorities, or remain with the citizen.

So, Article 139 of the Labor Code of the Russian Federation establishes the basic rules and procedure for calculating average wages. Enterprises and organizations can introduce their own standards, but only if they do not worsen the rights of employees guaranteed to them by the specified legal norm. Accruals are made by summing up all payments for a certain period of time (year) and then dividing by the number of months. The resulting figures constitute the average monthly salary. The average daily earnings are calculated in the same way. The article of the Code is clarified by Government Decree No. 922, which specifies the list of summable payments and exceptions from it.

How to issue an order to pay an employee according to the average

Therefore, you can write it in any form.

6 tbsp. 81 – restrictions on layoffs of certain categories of workers; h. 4 tbsp. 256, art. 261 – assigning a place to certain categories of employees; h. Article 3. Practice shows that the maximum amount of a personal bonus should not be more than 50% of the salary, and the optimal amount is 10-20%.

Based on it, the employer will reduce the woman’s working day to feed the child. Sample application: To the Director of Milky Way LLC, V.P. Konstantinov.

from purchasing manager Morozova T.O. Statement I ask that the breaks for feeding children be postponed to the beginning of the working day, with its corresponding reduction.

Copies of children's birth certificates are attached. March 22, 2020 Morozova T.O. Morozova An example of changing the work schedule in connection with providing a break for feeding: Kuibysheva A.V.

submitted an application for an additional break (30 minutes) and summing it up with the main time for lunch (1 hour), transferring the total time of breaks to the end of the work shift.

1. clause 8, part 1, art. 77 – dismissal of a disabled person in the absence of a suitable vacancy or refusal of it.

Important The main article implementing the rights and guarantees of employees is Art.

Is a billing period of 3 months acceptable?

Provided by Art. 139 of the Labor Code of the Russian Federation, the 12-month calculation period for calculating the SRZ is a variable value. To change it, you must do the following:

• provide for the duration of the billing period in internal company local acts;
• for each calculation of the SRZ, make calculations of 2 types: based on the billing period established by the company, and on 12 months;
• apply a larger value of SRZ specified in the previous paragraph.

The company has the right to set a billing period of any duration: 3, 6, 24 months or a time period of a different duration. The main thing is that the established billing period should not worsen the employee’s situation and reduce the amount of SRZ.

Study the features of calculating SRH in different situations using materials from our website:

• “Average daily earnings for calculating sick leave in 2016»;
• “The procedure for paying study leave for part-time students in 2017”.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

dtpstory.ru

Attention Regulatory framework Correct execution of an order presupposes that it indicates the current provisions of the Labor Code.

Articles to pay attention to: Art.

180 – the employer’s obligation to offer another vacancy to an employee dismissed due to layoffs; Art. 77 – dismissal is allowed by mutual agreement of the parties with the accrual of monetary compensation and severance pay; Art.

83 – termination of an employment contract with an employee who has lost his ability to work; P.

1 tbsp. 81 – reduction due to refusal to fill a vacant position when the staffing table changes; h.

2 tbsp. 178 – maintaining the average salary while looking for a job after layoffs; part 6 art. 81 – restrictions on layoffs of certain categories of workers; Part 4 Art. 256, art. 261 – assigning a place to certain categories of employees; h.

3 tbsp.

Vacations

The previous version of the code established special conditions for their payment. In Part 4 of Art. 139 of the Labor Code of the Russian Federation provides for a general procedure for calculating cf. salary to determine the amount of vacation pay. When calculating the amount of wages for the last 12 months. divided by 12 and 29.4. The resulting amount is multiplied by the number of days (calendar) that fall on vacation. An employee may not work for a full month. In this case, working days according to the five-day week calendar are multiplied by 1.4. Vacations may be granted during working hours. days. In this case, a slightly different calculation is provided. It is made by dividing the amount for 12 months (last) by the number of slaves. days during this period according to the 6-day week calendar. The resulting amount is multiplied by the period to be paid (in days). This system can also be used when the month is not fully worked. In this case, before calculating the amount, the number of working days in a five-day week is multiplied by 1.2.

migrantcard.ru

Information about the transfer should be reflected in the work book only if the employee is permanent. 66 Labor Code of the Russian Federation. In all cases, an entry about the transfer must be made in his personal card (form No. T-2utv can be taken as a basis. Resolution of the State Statistics Committee dated January 5, 2004 No. 1) and familiarized with it to the employee against signature.

In what case will the new job be lower paid? This was explained to us in Rostrud.

Important Order on wages - sample design So, if a woman works a 40-hour week with the start of the working day at 9.00, then the first break should be at 12.00, the next at 16.00, excluding the main rest.

If breaks are combined, she may leave work an hour earlier or arrive an hour later. The third option is a delay for a 2-hour lunch break.

Changes in the work schedule due to additional breaks do not require information about this to be included in the terms of the employment contract.

Key indicators

To calculate amounts under Art. 139 of the Labor Code of the Russian Federation uses two values: daily and hourly salary. The first applies in all cases that are not related to the summarized accounting of operating time. To calculate the salary, divide it by the number of days according to the calendar of a five-day week. After this, the amount is multiplied by the number actually worked. An employee may be assigned part-time work time. The calculation of average daily earnings is carried out by dividing the amount of actual payment accrued by the number of days on the calendar of a five- or six-day week that falls on the time worked. Hourly wages are also used in calculations. It is used for cumulative time tracking. To calculate, the amount of earnings accrued for the period is divided by the number of hours in accordance with the schedule that fall on the time worked, then multiplied by the number of hours in the period that must be paid.

Order on payment of average earnings for the period of feeding a child

Otherwise, the woman is not entitled to a break. A break is provided to the father if he is raising a child without a mother.

Adoptive parents and guardians of children also have the right to take advantage of this guarantee. The Labor Code does not apply to military personnel. They are subject to legislation on the status of military personnel (Federal Law No. 76-FZ of May 27, 1998) and a presidential decree on military service (Presidential Decree No. 1237). Based on the provisions of paragraph 9 of Article 10 of Federal Law No. 76, military personnel can enjoy guarantees and compensation of regulations on labor protection, motherhood and childhood.

The difference between the average earnings during a business trip and the salary can be paid additionally

Olga Sergeeva , expert, “Accounting” newspaper. Taxes. Law" No. 5, February 2008

The time when the employee was on a business trip must be paid based on average earnings (Article 167 of the Labor Code). However, often the amount received in the end is less than what the employee could have received if he had not gone on a business trip.

The Labor Code does not oblige, but does not prohibit the employer from compensating for such a difference. Each company decides for itself whether to charge such an additional payment or not (Article 8 of the Labor Code of the Russian Federation). This opinion was confirmed to us by the Russian Ministry of Health and Social Development.

If you decide to pay extra, you need to fix this in the company’s local legal act (regulations on wages, collective agreement, etc.). Write down, for example, that the employee retains his salary during the business trip, but it should not be less than the average earnings for this period. Or this: the company pays the employee an additional payment up to the salary when the average earnings accrued during the business trip are less than the current salary. Note that the latter option better meets the requirements set by Rostrud specialists (letter dated 02/05/07 No. 275-6-0).

Let’s say an employee’s salary is 15,000 rubles. From January 28 to January 31, 2008 (4 days) he was on a business trip. The average daily earnings for the billing period are 704.23 rubles. For 4 days of a business trip, the employee will receive an average salary of 2816.92 rubles. (RUB 704.23 x 4 days). The amount of remuneration for days of business trip, if calculated based on salary, is 3529.41 rubles. (RUB 15,000: 17 days x 4 days). The additional payment will accordingly be 712.49 rubles. (3529.41 - 2816.92).

Basic provisions

Positions of Art. 139 of the Labor Code of the Russian Federation in the new edition with comments of 2020 apply to all cases provided for by the Labor Code. The procedure for calculating average wages is uniform. The document addresses the following provisions:

1. Types of payments used in determining the PPP. Their list covers all income provided for by the payroll system of the relevant employer. The source of funds is not particularly important.
2. The base period for calculating the SWP is established for any mode of employment with a duration of 12 calendar months before the time the salary is retained. Starting numbers are from 1 to 30 or 31 (in February - 28 or 29) inclusive. If there are not enough days until the full period, the base is the last month of labor. If a citizen does not have such experience, the salary established under the terms of the payment system is accepted for calculation.
3. Calculation of average daily earnings: the amount of accruals for the base period is divided by 12 and by 29.3 if the vacation is calendar. Indicator 29.3 is the average monthly number of days. Paid leave under Art. is calculated in working days. 139 of the Labor Code of the Russian Federation with comments 2017 upon dismissal of employees who have entered into a contract for a period of up to 2 months. In this case, income refers to the amount of time determined from a six-day week.

It is possible to use other payment methods provided for by the collective agreement and local regulations. They are used provided that the situation of employees does not worsen.