Every year, researchers publish studies regarding salaries by city. Based on the results of these studies, we can conclude which city is best to live in. So, let’s make a small rating of Russian cities by salary level.

Volgograd

A hero city with a population of about a million people. Despite the fact that it is actively developing and is the most important transport center of the country, the average salary, according to Internet statistics, in this city is not that high. Despite the fact that a little more than half a century ago the fate of the world order was decided here, on average they earn 24 thousand rubles here.

Nizhny Novgorod

One of the largest cities in Russia, with a population exceeding 1,200,000 people. The city is famous for being one of the largest transport hubs in Russia. River tourism is also well developed here. In this locality, which is of great importance for the country, included in our rating of Russian cities by salary level, the average salary is 25,000 rubles.

Novosibirsk

The next place is Novosibirsk, the largest Siberian city. It is still young, having been founded in 1893. Quite a lot of people live here – more than one and a half million. Despite its relatively small age, this locality is growing and developing rapidly; the average salary there is 26 thousand rubles.

Ufa

And here is the capital of Bashkortostan, the city of Ufa. The population exceeds one million one hundred thousand people. The most important transport hub is of great importance for the economy, science and many other industries. Tourists can see here not only architectural monuments, but also modern buildings. The average level of earnings here is 27 thousand rubles.

Voronezh

And here is another million-plus city, located on the left bank of the Don River. The city has good infrastructure and a developed healthcare system, which makes it quite an interesting place. The average salary here is 28 thousand rubles.

Kazan

And here is the main city of Tatarstan, whose population also exceeds a million people. In recent years, it has progressed noticeably - the infrastructure has improved significantly, a metro has appeared, a new station has been built. There are sights here that are worth seeing, as well as an average salary of 30 thousand rubles, which allowed this locality to be included in our ranking of cities by salary level.

Krasnodar

Kuban city, famous for its Cossacks. Probably one of two cities on the list that doesn't have a million inhabitants. This is the largest center in the south of Russia, where houses grow like mushrooms. At the same time, its industry is well developed. Average earnings of 31 thousand rubles allow him to be included in our ranking of cities by salary level.

Sochi

The Black Sea resort, the southern capital of Russia, whose infrastructure has significantly improved thanks to the recently held victorious Olympics. About half a million people live here. The average salary is 32 thousand rubles.

Saint Petersburg

Here it is, the cultural capital of our country, located on the coast of the Gulf of Finland on the Neva River. There are many historical monuments and many people here - over five million people. The average salary is 35,000 rubles.

Moscow

Our ranking of cities by salary level concludes with the capital of the country. Here the average earnings parameter is 45,000 rubles. This is the largest city in the state, significantly different from the rest in terms of living standards. Even foreigners are eager to find work here.

Financial issues are always considered one of the most popular, and conversations about salaries and how they compare with other salaries abroad never cease. In Russia, everything is ambiguous: some are trying with all their might to move to the country in order to improve their financial situation, and some Russians dream of going to work in Western countries in order to improve their financial situation, which they consider worthless in their home country. The IQReview team is trying to figure out the money issue in our country.

Of course, the salary depends on the region in which the specialist works. This is the main factor. The final amount is also influenced by the level of education and professional skills.

The average monthly salary in Russia in 2018 was 39,017 rubles in January, 40,443 in February, 42,364 in March, 43,381 in April, and 44,076 rubles in May. Although it increased in ruble equivalent compared to the same indicators in 2017, it became lower in dollar terms and amounted to approximately $620. However, it continues to remain lower than in the USA, developed European countries and even in Georgia and the Baltic countries.

In 2014, the average salary of Russians in dollar equivalent was 907! To return this figure, experts believe, annual GDP growth must be at least 3%, but so far it is only 0.3%. The forecasts are disappointing. By the way, the average salary in the Russian Federation has never reached the mark of a thousand dollars. So far, an ordinary Swiss worker earns more per month than a Russian specialist per year. Recently, another trend has emerged.

The wage gap among Russian regions has increased. This is due to the fact that people, in search of higher earnings, move to those regions where they can get higher-paying jobs according to the principle: “fish look where it is deeper, but people look where it is better.” The IQReview team will help you understand all this.

The average salary by region in 2018 of the Russian Federation in May was 44,076 rubles. The picture reflecting the average earnings by region remains virtually unchanged over the years, with only slight increases or decreases in the figures in the columns of the corresponding regions.

As for the cities, here too the highest salaries are still in the capital of the Russian Federation, from 700 to a thousand dollars. The average salary of workers at Moscow enterprises in May was 81,064 rubles, in St. Petersburg – 57,190 rubles.

The level of average monthly wages in May 2018 by region of the Russian Federation is presented in the table, according to data from the Federal State Statistics Service as of July 20, 2018.

It should be noted that the presented amounts do not reflect, or more correctly, do not always reflect the actual state of affairs. Indicators of average monthly wages by region or area of ​​labor record only a certain level, such as “the average temperature of patients in a hospital.”

In each specific case, it is necessary to understand specifically, understanding that there is a big difference between the official and educational level of the same specialists in the same fields, but at different enterprises and companies. Meanwhile, no other officially recognized data has yet been invented, so we have to rely on the data provided by the Federal State Statistics Service. But... just be guided, and not take it “at face value” when applying for a job, for example.

Analysis of average income by region

Among the regional leaders are northerners. in the Chukotka Autonomous Okrug, which is part of the leading Far Eastern Federal District in May 2018, amounted to 105 thousand 183 rubles.

Average income varies quite widely depending on regions

For example, the average salary of a surgeon in Chukotka, according to job advertisements, is 120 thousand rubles, and the salary of a bacteriologist is 80 thousand rubles. In second place of honor is the Central Federal District, due to the fact that the capital of the Russian Federation, the city of Moscow, is located in this district. In the Moscow region in May of this year they earned up to 50 thousand 614 rubles.

The Ural Federal District is in third place by region. The highest average salary here is in the Yamalo-Nenets Autonomous Okrug - 117,682 rubles.

Analysis of minimum income by region

The lowest salaries are still in the North Caucasus Federal District. In this district, residents of Karachay-Cherkessia received a minimum income of 24,742 rubles on average in May 2018, while in April the poorest were those who work in Dagestan.

Find out what the lowest salary will be only at the end of the year

In which region of Russia the lowest average salary was in 2018, and in which the highest, it will be possible to say only at the beginning of 2019, when the Federal State Statistics Service sums up the results of the year.

The regions of the Russian Federation are distinguished not only by the average level of salaries, but also by the minimum wage rate (MROT). In turn, the minimum wage is set taking into account the cost of living. Data from the Federal State Statistics Service as of August 9, 2018 on the cost of living in the regions of Russia are presented in the table

Objects of the Russian Federation (at a decreasing minimum wage rate)	VPM in rubles (entire population)
Central Federal District
Moscow	15786
Moscow region	11608
Smolensk region	10409
Ivanovo region	10149
Bryansk region	10056
Kostroma region	9922
Tver region	9871
Tula region	9797
Yaroslavl region	9744
Ryazan Oblast	9691
Oryol Region	9625
The remaining regions of the district: Vladimir, Kursk, Voronezh, Belgorod, VPM are lower than the average for Russia - 9489
Northwestern Federal District
Nenets Aut. district	20609
Murmansk region	14176
Komi Republic	12668
Republic of Karelia	12551
Arhangelsk region	11998
Saint Petersburg	10862
Kaliningrad region	10634
Vologda Region	10507
Novgorod region	10496
Pskov region	10299
Leningrad region	9725
Southern Federal District
Krasnodar region	10365
Republic of Crimea	9808
Sevastopol	9732
Astrakhan region	9612
Rostov region	9554
In the Volgograd region, as well as in the Republics of Adygea and Kalmykia, the GPM value is lower than the average for Russia - 9489
North Caucasus Federal District
Kabardino-Balkarian Republic	10469
Chechen Republic	10170
In the republics of Dagestan, Ingushetia, Karachay-Cherkessia, North Ossetia-Alania and in the Stavropol Territory, the value of GMP is lower than the average for Russia, which is 9489 rubles
Volga Federal District
Samara Region	10144
Perm region	10098
Kirov region	9627
In the republics of Bashkortostan, Mari El, Tatarstan, Udmurtia, Chuvashia, as well as in the regions: Nizhny Novgorod, Orenburg, Penza, Saratov and Ulyanovsk, the GMP is lower than the average for Russia, which is 9489 rubles
Ural federal district
Yamalo-Nenets Autonomous Okrug	15983
Khanty-Mansiysk Autonomous Region district – Ugra	14273
Tyumen region	10789
Sverdlovsk region	10301
Kurgan region	9730
Chelyabinsk region	9689
Siberian Federal District
Krasnoyarsk region	11675
Tomsk region	11104
Novosibirsk region	10942
Transbaikal region	10941
The Republic of Buryatia	10497
Tyva Republic	9745
The Republic of Khakassia	9557
In the Altai Territory, the Altai Republic, the Omsk and Kemerovo regions, the Altai Territory, the GRP is lower than the average for Russia, which is 9489 rubles
Far Eastern Federal District
Chukotka Autonomous Okrug	21737
Kamchatka Krai	19381
Magadan Region	17929
The Republic of Sakha (Yakutia)	16452
Sakhalin region	13391
Khabarovsk region	12975
Jewish Autonomous Region	12864
Primorsky Krai	12457
Primorsky Krai	12457

Analysis of minimum wages by year

As of January 1, 2018, the minimum wage that an employer can pay to its employees was 9,489 rubles; as of August 9 of this year, this figure increased slightly to 10,038 rubles. Last year, this amount in Russian rubles was 7,800 rubles; in 2016 – 7500; in 2015 – 5965; in 2014 – 5554; 2013 – 5205; 2012 – 4611; 2011 – 4330; 2010 – 2300; 2009 – 1100; 2008 – 800; 2007 – 720; 2006 – 600; 2005 – 450; 2004 – 300; 2003 – 200.

Public sector wages increased by 5 percent

Salaries of public sector workers in January 2018 in Russia increased by 5%

At the same time, they increased overall from five to forty percent. Meanwhile, salary delays have become more frequent. Most often, public sector employees suffer from them - school teachers, teachers of preschool educational institutions, university teachers, cultural workers and even law enforcement officers.

Analysis of public sector wage arrears

According to analysts, arrears in payment of wages are due to the untimely receipt of funds from budgets of all levels from municipal to federal, which in turn is due to the economic crisis in the Russian Federation, which, having begun in 2015, continues to develop and in 2018. In 2018, the majority of complaints to the Administration of the President and Government of Russia came from Transbaikalia, where mass strikes of teachers took place in 2017.

In 2018, more and more complaints were received by the Presidential Administration

Indicators of delays in wages total several months and a total amount of 75 million rubles! Fortunately, according to experts, cases of delayed wages are isolated and depend on both objective and subjective reasons, the profitability of budget-generating enterprises, as well as competent administration.

The leader in debt in 2018 was the Krasnoyarsk Territory. Here, 7.8% of workers out of the total number of state employees did not receive their wages on time. In second place is St. Petersburg, where 6.9% of workers receive less income. Crimeans are in third place. Among them are 4.8% of those who lend to the state. Fewer offended employees - 4.3%, work in institutions and organizations of the Khabarovsk Territory.

The highest paid specialties

Sometimes the key role is played not by the specialty, but by the position held. Thus, employees of the Accounts Chamber receive a monthly salary of 170 thousand rubles, members of the Federation Council receive 150 thousand each month, State Duma deputies receive 123 thousand, and Kremlin employees receive 206 thousand.

Salaries of workers in these positions increased by 29% compared to 2017! As the poet said, “in the morning I spread a sandwich on a sandwich and immediately think: how are the people? And caviar doesn’t go down my throat...”

Lowest paid professions

Nannies and assistant teachers in kindergartens receive no more than eight thousand rubles. Postmen earn no more than 14,000 rubles a month. A salesperson receives an average of 17,000 rubles for his work, a secretary - 20,000 rubles, mechanics of utility companies - 23,000 rubles.

Postman is one of the lowest paid professions

In 2018, governesses also began to be classified as low-paid specialists, who began to receive no more than 30,000 rubles even in Moscow.

Salary levels by profession

The leaders are workers involved in the extraction of mineral resources - gas, oil, coal. In second place are new technologies - telecom operators, programmers, and those who work in the field of computer science. Scientific and technical activities are closely related to the latest specialties.

Depending on their rank, police officers do not receive much for their service - from ten to 23 thousand rubles. Employees of the Ministry of Emergency Situations receive more, 25,000 rubles, and those who take part in dangerous operations receive even more, up to 60,000 rubles. this year is from 20 to 25 thousand rubles, for a nurse from 10 to 15 thousand rubles.

The average salary depends on the region in which a teacher or kindergarten teacher works. So in Moscow and St. Petersburg they receive from 30 to 45 thousand rubles.

Average monthly nominal wages by type of economic activitydata from the Federal State Statistics Service as of July 20, 2018

Kind of activity	Amount in rubles
Agriculture and forestry, fishing and fish farming	43381
Mining	80945
Manufacturing industries	40385
Electric power and gas sector	51087
Water supply and sanitation	30759
Construction	36997
Wholesale and retail trade	35915
Hotel business	25210
Communications and information technologies	70515
Finance and insurance industry	103214
Scientific and technical activities	66255
Administrative activities and education	31439
Public administration and social security	47166
Area of ​​healthcare and social services	38484
Sphere of culture and sports	44701

Oh those taxes!

At first glance, the salary amounts that Russians receive are not so small. However, due to the current taxation system, when 44% of the total is personal income tax and insurance contributions, employers are unable to pay both taxes and competitive wages.

Salaries in an envelope have become a special sign of today. The employee usually receives the minimum salary determined in the region and a bonus determined by the employer. But even if you add the “white” and “Gray” salaries together, it still doesn’t work out, in fact, 44 thousand rubles...

Video on the topic: Composition of an employee’s salary

The average salary in a country or in a particular region is an economic value. It is used as the basis for calculating many indicators, in particular, to determine the amount of collection of child support or arrears of alimony payments. This indicator means the average income of working citizens in all sectors of the economy. The calculation takes into account the lowest and highest salary levels.

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What does the indicator affect?

In the first quarter of 2019, the average salary in the Russian Federation was 36,600 rubles. – this is statistical data. In each region, this indicator does not correspond to the Russian average; in some areas it is much lower, and in others it is several times higher. The average salary for calculation needs to be known when it comes to calculating payments for child support.

The need to calculate alimony based on the average salary in the Russian Federation is due to the fact that often potential payers do not have a regular income, receive wages in envelopes, are not officially employed, and have the status of entrepreneurs. For these reasons, it is not possible to designate a specific deduction of funds in a court decision.

If the alimony holder does not intentionally provide or is unable to present to the court a certificate of the amount of his actual salary, then the court has the right to calculate alimony based on legislative norms - the amount of average earnings.

It is not a fact that this figure will be less than what is required by law. This depends on the regional indicator. Based on this, the court will assign the appropriate deduction percentage depending on the number of children in the family: 25%, 33%, 50% and more.

When debt arises, the size of your average earnings affects the amount of debt. The debt will be collected in court regardless of whether the alimony provider provides proof of income or not. The required percentage of payments must be subtracted from the average earnings in the country and multiplied by the number of months of delay.

When taken as a basis

If it is necessary to determine a citizen’s alimony debt and assign monthly payments, you need to have information on the average salary by region, from which the size of the salary in the country is calculated. The IC states that the collection of alimony from a defaulter for the missed period is possible within the past 3 years before it was brought to court.

If the funds have not been collected before this time, then the period of debt collection payments is not limited to three years - alimony will be assigned for payment for all years of non-payment. The amount of debt is determined taking into account specific parameters:

• the amount established by the initial decision of the court;
• the amount that is determined by mutual agreement of the parties in;
• income for the entire period of non-payment;
• the average salary in the country for the period when the debt is collected.

Thus, if there is no information about the real income of the alimony worker, a calculation method is used based on the average salary in the Russian Federation.

In this case, the court takes into account the specific conditions under which the alimony provider does not present a certificate of real income:

• He - ;
• does not have a permanent job;
• unemployed and not registered with the Employment Center;
• not officially employed.

Each case is considered by the court taking into account the individual conditions under which the debt arose, if the alimony provider provides reliable evidence of the reasons, but in any case, priority remains on the side of the alimony recipient. Practice shows that the court often resorts to this method when assigning the amount of alimony for child support or when deciding on the payment of a debt.

How is debt calculated?

The calculation of debt resulting from non-payment of alimony by the payer is carried out by the bailiff service. The bailiff in this case is obliged to monitor the execution of the initial court order on the payment of alimony and monitor that the funds are received by the payer regularly. When debt arises, he must calculate the amount of the debt independently or at the request of the recipient. The amount of debt is determined by a certain formula taking into account the following parameters:

• number of children;
• period of non-payment;
• average salary indicator.

In addition, the court pays attention and takes into account when making a decision the financial and family situation of the alimony at the time of collection, and other circumstances. He must document the reasons that may influence the amount of payments. The court determines the amount of debt in .

The debt is calculated taking into account the percentage required for collection in accordance with the number of children.

For example, the recipient of alimony lives with 2 children, the funds have not been received for 2 years (24 months). The average salary in 2019 is 36,600 rubles. (36,600x25/100)X24 = 219,600 - this is the amount of debt for 24 months. The court takes into account the special conditions of the alimony provider, if any, and may reduce the amount of the debt. This issue is resolved individually in each specific case.

Where can I find data on average wages in a country?

Based on the Federal Law “On Enforcement Proceedings,” legislators have developed methodological recommendations that set out the procedure for fulfilling the court’s requirements for. The document is intended for employees of the bailiff service and explains in detail the concepts of enforcement proceedings for debt collection, prescribes the step-by-step actions of bailiffs in the procedure for debt settlement, and explains the features of the procedure:

1. The 13% income tax is not charged on the calculated amount, since the calculation was not made from the actual income of the alimony recipient.
2. The calculation is made at least once a quarter. The bailiff draws up an official resolution on the settlements made, indicating the total amount to be paid.
3. If either party does not agree with the assessment, it has the right to rule in court.
4. The bailiff must explain to the parties the procedure for settlements and appeals.
5. The total amount of alimony calculated by the bailiffs is subject to regular adjustment, which is carried out in proportion to the increase in the cost of living in the region.

Information on the average monthly salary of working citizens in general for Russian enterprises can be found on the Rosstat website.

Quarterly, information from the regions on the actual amount of average earnings is posted on the portal.

Average salary for calculating alimony in 2019

The Family Code defines arrears in payment of funds for the maintenance of children after a divorce, “based on the amount of wages in the Russian Federation at the time of collection” (Article 113, paragraph 4). The difference in numbers by region is very large.

In the northern regions, where workers receive the northern coefficient for their salary, earnings are high. In the south of the Russian Federation, wages are significantly lower.

The average figure for the country is formed from the sum of regional indicators divided by the number of regions.

Rosstat data as of 01/01/2017. about the average salary for calculating alimony in some regions of the Russian Federation:

Is the amount deducted profitable?

If the alimony provider, who is in arrears in paying alimony for the maintenance of his own children, does not provide the court with documents indicating real income, one should not forget that sooner or later the plaintiff will file a lawsuit demanding payment of the accumulated debt.

When considering a claim for child support debts, the court always sides with the children. This means that the court order will contain a demand for repayment of the debt, indicating its amount.

Based on statistical data, this figure for the country is usually higher than in the region of residence, and much more than the actual income of a working citizen in most regions of the Russian Federation. This fact is extremely disadvantageous for the payer who does not want to support his own children, but the amount of alimony will suit the recipient.

The legislative framework

The calculation of alimony debt is carried out by the bailiff service or in court, depending on where the claim of the recipient of the funds is addressed. The basis for this is a codified normative act that regulates alimony obligations. In Art. 113 describes in detail the procedure for determining debt, the concept and procedure for calculating debt based on the average salary in Russia.

If the person obligated to pay child support does not have an official income or does not want to provide the bailiff with data on such income, this does not mean that he will not have to pay. This also does not mean that the bailiff in such a situation will have difficulties in calculating alimony debt.

“..The amount of debt for alimony paid for minor children in shares of the debtor’s earnings is determined based on the earnings and other income of the debtor for the period during which alimony was not collected. If the debtor did not work during this period or documents on his income for this period were not submitted, then alimony arrears are determined based on the average salary in the Russian Federation at the time of debt collection.”

Moment of determination of alimony debt

The moment of debt collection is determined by the moment the bailiff issues a resolution on the calculation of alimony arrears.

For example, the obligation to pay alimony based on a court decision arose in December 2014. However, the debtor did not fulfill this obligation. If the bailiff issues a ruling on the calculation of alimony arrears in May 2015, then one should proceed not from the average salary in the Russian Federation as of December 2014 (when the obligation to pay alimony arose) in the amount of 42,136 rubles, but from the state of the average salary in the Russian Federation as of May 2015, that is, 34,380 rubles (see the numbers below). I note that in this specific example, it turned out that the average monthly salary in the Russian Federation in December 2014 was higher than in May 2015 (although traditionally, due to inflation, the opposite dynamics take place), however, this does not change the above principle of calculating debt for alimony.

On June 19, 2012, No. 01-16, the Federal Bailiff Service of Russia approved the “Methodological recommendations on the procedure for fulfilling the requirements of executive documents on the collection of alimony” (hereinafter referred to as the Methodological Recommendations).

We do not withhold personal income tax from the average salary in the Russian Federation

When calculating the amount of alimony debt based on the average salary in the Russian Federation, the personal income tax is in the amount of 13% is not subject to withholding, since the average salary in the Russian Federation, calculated by the Federal State Statistics Service, is not the debtor’s real income.

The bailiff calculates alimony debt once a quarter!

As part of the execution of enforcement proceedings for the collection of alimony, the bailiff must calculate the alimony debt at least once a quarter and formalize it with the appropriate resolution.

If you disagree with the amount of alimony debt determined by the bailiff, any of the parties whose interests are violated may appeal the actions of the bailiff in the manner prescribed by current legislation.

Where does the bailiff get information about the average salary in the Russian Federation?

Methodological recommendations allow the bailiff to obtain information about the average salary in the Russian Federation, including data from the official website of Rosstat of the Russian Federation:

“Information on the average salary of territorial bodies of the FSSP of Russia should be requested monthly from the bodies of the Federal State Statistics Service (Rosstat) and sent to structural units for use in their work. If necessary, up-to-date information can be obtained in information and legal systems or on the official website of Rosstat ".

Where can I see data from Rosstat of the Russian Federation on average monthly wages?

On the website of Rosstat of the Russian Federation (http://www.gks.ru) you can see data on the average monthly nominal accrued wages of workers for a full range of organizations in the entire economy of the Russian Federation.

According to Rosstat, for example, in 2014, the average monthly nominal accrued wages of workers in a full range of organizations in the entire economy of the Russian Federation in 2014 amounted to 32,495 rubles.

At the same time, the average monthly salary of citizens, according to Rosstat, was:

• January – 29535 rubles;
• February – 29,255 rubles;
• March – 31,486 rubles;
• April – 32947 rubles;
• May – 32272 rubles;
• June – 33,726 rubles;
• July – 32515 rubles;
• August – 30,763 rubles;
• September – 31929 rubles;
• October – 32,439 rubles;
• November – 32546 rubles;
• December – 42136 rubles;

The average monthly salary of citizens in 2015, according to Rosstat (data published on the Rosstat website as of June 2015), was:

• January – 30929 rubles;
• February – 31,325 rubles;
• March – 32642 rubles;
• April – 34,377 rubles;
• May – 34,380 rubles;
• June – 35395 rubles

06Feb

Hello! In this article we will talk about the algorithm for calculating the average salary.

Today you will learn:

1. What is meant by average salary?
2. In what situations is it necessary to calculate the FFP;
3. Which payments are accepted for calculating the FFP and which are not;
4. How is the FFP calculated per month and per day?

In what situations is it necessary to calculate the average salary?

Average salary for calculating sick leave

When calculating sickness benefits, it is necessary to sum up the income for the two years preceding the onset of the illness, then divide by 730 (the number of days for these two years). The average daily earnings obtained from this calculation are multiplied by the number of sick days and we obtain the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

When calculating vacation compensation, we must use the following formula:

SDZ= FZP(12 months)/RP/29.3;

• SDZ – average daily earnings;
• FZP - actual accrued wages for the 12 months preceding the accrual of vacation pay;
• RP – billing period, number of months worked for this year;
• 29.3 – average number of days in a month.

The billing period is usually twelve months; it is used when calculating travel allowances, study leave, and annual paid leave. But in case of dismissal, it may be less than 12, that is, the employee has not fully worked the conditional working year.

For example, an employee was hired on March 11, 2018. The period for calculating annual leave is considered to be 12 months (from March 11, 2018 to March 10, 2019). If the employee quits on February 2, 2019, then the pay period will be considered 10 months (from March 11, 2018 to January 10, 2019)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2019. Before the vacation, Ivanov I.I. I didn’t get sick, I didn’t go on a business trip, I didn’t take vacation at my own expense. His salary for 12 months amounted to 45,600 rubles.

We calculate the average daily earnings: 45,600 rubles/351.6 days. = 129.69 rub.

The amount of payment for vacation will be: 129.69 rubles * 28 days. = 3,631.32 rub.

351.6 days – this is the average number of days for 12 months. (29.3*12).

Upon dismissal of an employee, the accountant is obliged to issue 2-NDFL. With their help, the accountant at his next place of work will be able to calculate the FFP.

Conclusion

EWP is an economic indicator that reflects the ratio of the real income received by an employee to the real time he worked.

In all cases when its calculation is required, the accountant must remember that the size of the FPA cannot be lower than that established in the Russian Federation.