How to calculate average daily earnings?
Accountants often have to calculatehospital and vacation calculate the average daily earnings. But a novice accountant will find it rather difficult to cope with this task. Therefore, in order to understand how the average daily earnings are calculated, it is necessary to arm the 1C program. If there is none or it is not clear how to work with it, you can use a calculator for calculations.
What not to consider?
In order to calculate the average dailyearnings, there is no need to take into account those categories of income that are not taxed. A variety of social benefits, material assistance, as well as various compensations, for example, for training or meals, are not taken into account in the calculation. Also, the calculation of average daily earnings does not depend on the work schedule of a person or on when a person goes on vacation.
What to consider?
First of all, wanting to understand how to calculateaverage daily earnings, you need to get acquainted with the legislative base, see if there are any changes in the calculations. Today, position 213, with the help of which a long-term average daily earnings, has lost relevance. It is necessary to be guided by the new decree No. 922.
In order to correctly calculate the average daily earnings, it is necessary to take into account all the person's profits that are taxed.
Formulas for calculation
You can calculate average daily earnings for several reasons:
- To pay for leave, compensation for unused vacation, for the payment of social assistance and to pay for a not fully worked-out month.
- Calculation for vacation payment: the profit is summed up for 12 months, divided by 12, and then by 29.4 (the average monthly number of working days).
- Calculation for payment of compensation (forunused vacation): the profit is plus for 12 months and is divided by 6 (the number of working days in a week, regardless of whether the enterprise operates on such a schedule).
In order to understand how to calculateaverage daily earnings for not fully worked-out month, you need to 29, 4 multiply by the number of total worked months, add to the amount received the number of days worked in the month in question. As a result, the calculated wage is divided into the received result.
To pay for social assistance, you need an amountprofits for 24 months divided by 730. If a person worked less than two years, the actual calculation is made: the amount of profit for the worked months is divided by the amount of worked calendar days.
