Analysis of the average monthly accrued wages of industrial and production personnel. Average monthly salary: calculation, formula Why else do you need to calculate this indicator

by type of economic activity(rubles; 1995 - thousand rubles)

	2004	2005	2006	2007	2008
Total in the economy	6739,5	8554,9	10633,9	13593,4	17226,3
Agriculture, hunting and forestry	3015,4	3646,2	4568,7	6143,8	8200,8
Fishing, fish farming	7084,9	10233,5	12310,8	14797,0	19322,9
Mining	16841,7	19726,9	23145,2	28107,5	33127,2
extraction of fuel and energy minerals	19903,3	23455,9	27614,5	33275,5	38943,4
extraction of minerals, except for fuel and energy	10876,6	13176,0	15363,7	19092,7	22953,7
Manufacturing industries	6848,9	8420,9	10198,5	12878,7	15878,6
production food products, including drinks, and tobacco	6065,8	7303,8	8806,7	11069,2	13798,3
textile and clothing industry	3356,5	3986,0	4964,3	6589,5	8057,9
manufacture of leather, leather goods and footwear	3774,7	4695,3	5649,1	7537,0	9423,3
wood processing and production of wood products	4614,6	5895,4	6950,4	8815,6	10818,6
pulp and paper production; publishing and printing activities	7892,0	9418,6	10923,6	13792,0	17043,2
production of coke and petroleum products	13729,3	19397,1	22319,6	28565,0	34908,6
chemical production	7682,7	9928,3	11599,3	14615,9	18055,5
production of rubber and plastic products	5956,8	6879,2	8767,7	11082,6	13664,0
production of other non-metallic mineral products	6422,4	7921,8	9983,8	13193,3	16338,5
metallurgical production and production of finished metal products	9196,8	10260,7	12001,5	14990,7	18003,3
production of machinery and equipment	6514,2	8379,8	10418,0	13479,8	16683,3
production of electrical, electronic and optical equipment	6431,7	8218,8	10289,8	13114,4	16420,8
production Vehicle and equipment	7828,0	9377,4	11431,2	14013,6	17222,5
other productions	5182,0	6386,8	8278,0	10114,1	12405,0
Production and distribution of electricity, gas and water	8641,8	10637,3	12827,5	15587,3	19071,8
Construction	7304,7	9042,8	10869,2	14333,4	18314,1
wholesale and retail; repair vehicles, motorcycles, household and personal items	4906,2	6552,1	8234,9	11476,3	14589,2
Hotels and restaurants	4737,3	6033,4	7521,7	9339,0	11597,0
Transport and communications	9319,9	11351,1	13389,9	16452,3	20668,5
of which communication	8974,2	11389,1	13220,3	16042,6	19669,6
Financial activities	17383,8	22463,5	27885,5	34879,8	41488,8
Operations with real estate, rent and provision of services	7795,4	10236,8	12763,2	16641,6	21629,9
Public administration and ensuring military security; obligatory social Security	7898,6	10958,5	13477,3	16896,3	21388,1
Education	4203,4	5429,7	6983,3	8778,3	11303,2
Health and Social Service Delivery	4612,0	5905,6	8059,9	10036,6	12982,2
Provision of other communal, social and personal services	4822,7	6291,0	7996,4	10392,2	13555,4

7. The following macroeconomic indicators are given (in monetary units):

Indirect business taxes	11	Corporate income tax	9
Wage	382	Unified social tax	43
Income received abroad	12	Income received by foreigners	8
Interest on government bonds	19	Net export
Rent	24	GDP by expenditure
Property income	63	GDP by income
Export	57	Balance of primary income
Import	10	GNI
Cost of capital consumed (depreciation charge)	17	PVP
State procurements goods and services	105	CHND
Dividends	18	LD including interest on government bonds
Corporate retained earnings	4	Disposable income (DI)
Interest payments	25	personal savings
Gross investment	76	Net investment
Transfer payments to households	16	Tax revenues to the state budget
Personal consumption expenditure	325	State budget expenditures
Individual taxes	41	Government budget balance

Define: GDP (two ways), GNI, NDP, NNI, FA, RC, personal savings, balance trade balance(Xn), net investment.

8. According to the data given in the table, find the unknown indicators

9. According to the data given in the table, find the unknown indicators

10. A certain society consists of two social groups, within each of which income is distributed evenly. It is known that the average per capita income in the first group is 5 thousand rubles. per month, in the second - 25 thousand rubles. per month, and in the whole society the average per capita income is 20 thousand rubles. per month. Determine the value of the Gini coefficient for this society.

11. The country's economy is described by the following data: in 2008, the actual unemployment rate was 5%, real GDP - 48 billion rubles. and potential GDP of 50 billion rubles. In 2009, these figures were respectively equal to 10%, 42 billion rubles. and 50 billion rubles. Determine the natural rate of unemployment and Okun's coefficient in 2008.

a) 4.7% and 2.4; b) 3.3% and 2.4; c) 6% and 3; d) 5% and 2.

12. Economy Russian Federation is described by the following data: in 2008 the actual unemployment rate was 7%, real GDP - 41428.6 billion rubles. and potential GDP 44304.9 billion rubles. In 2009, these figures respectively amounted to 8.2%, 38155.7 billion rubles. and 41591.6 billion rubles. Determine the natural rate of unemployment and Okun's coefficient in 2008.

13. The economy of the Russian Federation is described by the following data: in 2008, the actual unemployment rate was 7%, real GDP - 41428.6 billion rubles. and potential GDP 44304.9 billion rubles. In 2009, these figures respectively amounted to 8.2%, 38155.7 billion rubles. and 41591.6 billion rubles. Determine the natural rate of unemployment and Okun's coefficient in 2009.

a) 4.7% and 2.4; b) 3.8% and 2.2; c) 6% and 3; d) 5% and 2.

SECTION 3. QUESTIONS FOR REFLECTION

1. Does it make economic sense for the economy to have only one interest rate? Why yes or no?

2. Do you think the unemployment rate in Udmurtia is high or low? What are the reasons for this situation?

3. The current rate of inflation in Russia is somewhat higher than the level of moderate (creeping) inflation. What should the Central Bank do in this situation? What will be the consequences of the measures taken?

4. Economic growth is seen as a necessary but not sufficient condition for eradicating poverty. Why?

Salaries management team state and municipal institutions, unitary enterprises, and off-budget funds cannot be exorbitant compared to the average monthly wage of employees (Article 145 of the Labor Code of the Russian Federation). To be more precise, state bodies, bodies local government and the founders of the listed institutions and enterprises now establish limit level the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees of these organizations. And failure to comply with such ratios may be grounds for termination employment contract with the head of the relevant institution / enterprise (clause 1, part 2, article 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly salary: formula

To determine the value of the marginal ratio, you first need to understand how the monthly average is calculated. wage employees, as well as how to calculate the average monthly salary of the head, deputy, chief accountant. By the way, the calculation is based on a simple arithmetic average.

The average monthly salary of employees is calculated according to the formula (clause 20 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

As you understand, the calculation of the average monthly wage of employees does not take into account payments to the head, his deputies, the chief accountant when determining the amount of accrued wages. And these same employees are not taken into account when calculating average headcount at the enterprise.

If the head, deputy head, Chief Accountant works in the organization for less than a year, then instead of 12 months, the formula uses the number of full calendar months actually worked by him.

Knowing how the average monthly salary is calculated for employees and separately for each representative of the management team, you can always determine the desired “salary” ratio in the institution. And compare it with the limit values.

The Labor Code of the Russian Federation contains a lot of situations when it is necessary to calculate the average monthly salary. The average salary of employees is necessary to calculate vacations, severance pay, when paying for business trips, periods of study with a break from work, downtime due to the fault of the employer. The average monthly salary is needed to calculate payments to participants in collective bargaining, employees temporarily transferred to another job due to exceptional cases, employees who donate blood, and many others.

From the article you will learn:

average salary

The calculation of the average salary is regulated by:

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In all cases of determining the average salary, first of all, it is necessary to calculate average monthly earnings for 12 months. How to calculate average earnings per year? You need to divide the total amount of payments received by the employee by 12.

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Calculation of the average salary

Stage 1. Determine the billing period.

In an ideal situation, the billing period is the 12 calendar months preceding the month in which the employee retains average earnings. For example, an employee goes on vacation on July 10, 2017, his pay period is from July 1, 2016 to June 30, 2017. An employee goes on a business trip on June 30, 2017, his average earnings are calculated based on the period from June 1, 2016 to May 31, 2017

As a rule, there are no situations when an employee has actually worked for a whole year. Most likely, within the calculated 12 months there will be periods when the employee did not work for various reasons: paid vacation or at your own expense, sick, studied and so on. These periods must be excluded from the calculation together with the amounts accrued for them.

If it turns out that the employee did not earn anything during the billing year, or if this year is entirely composed of time excluded from the calculation (for example, when using parental leave), the previous 12 months are taken for calculation.

If there are no payroll accruals even before the billing period, for example, an employee starts work and goes on a business trip in the same month, his average earnings are calculated according to the salary accrued in the same month. If, however, they did not manage to make such accruals, the calculation must be done at the tariff rate, salary ( official salary) worker.

Stage 2. Calculate the salary for the year.

At this stage, we calculate the employee's income in billing period.

We will take into account all payments provided for by the current remuneration system in the organization, in particular:

all accrued wages, as well as the fees of staff members of media editorial offices and art organizations;

any allowances and additional payments (for skill, class, tension, work experience, performance additional work, team management, work with state secrets, etc.);

all payments related to working conditions: regional coefficients and percentage allowances, additional payments for harmfulness, for working at night, on weekends and holidays, for overtime work, etc.;

any other types of salary payments applied by the employer.

But social payments and compensations that are not related to wages are not taken into account. These include material assistance, compensation paid to employees for food, travel, housing, rest, etc.

Special rules are provided for accounting for bonuses, since they can be accrued for different periods of work:

monthly premiums are included in the calculation if they were accrued during the billing period;

premiums for longer periods (quarterly, half a year, etc.) are taken into account in full if accrued for a period less than the calculated one; and if the period exceeds it, its part for the months of the billing period is taken into account;

annual remuneration, one-time remuneration for the length of service, accrued for the previous year, are counted regardless of when they were accrued.

In addition, the average earnings are adjusted if the employer increased the wages of employees:

• if the salary is increased in the billing period, the payments accrued before the increase are increased by the coefficient obtained by dividing tariff rate(salary) after an increase by the rate (salary) paid in previous months;
• if the payment is increased after the billing period, but before the calculation of the average earnings, the payments for the billing period are increased in full;
• if the increase occurred when the employee has already calculated the average earnings, part of the payments is increased from the date of the increase.

Calculation of the average monthly salary (formula)

The calculation differs depending on its purpose.

The general formula for calculating the average wage (except for the calculation of vacation pay and vacation compensation):

The formula for calculating the average monthly wage for calculating vacation pay and compensation for unused vacation:

SRZP \u003d AVDZx number of days of vacation,

Where Avdz - average daily earnings, determined by the following formulas:

billing period completed:

ARV = the amount of earnings in the billing period / 12 / 29.3

the billing period has not been fully worked out:

where KKD is the number calendar days in partial months:

Average monthly salary. How to calculate: example

Let's give examples of calculating average earnings. Irina D. works in the office on a 5-day basis working week, her salary is 25,000 rubles, monthly premium- 20% of the salary (5000 rubles). In 2016, she was on parental leave until September 30, 2016.

Irina is sent for advanced training with a break from work in the period from June 19 to June 30, 2017:

• billing period - June 1, 2016 - May 31, 2017;
• we count accruals and days worked (we do not take into account the paid child care allowance and the period of its receipt):

	Salary	Days worked
August 2016
September 2016
October 2016
November 2016
December 2016
January 2017
February 2017
April 2017

• we count the days for which the average salary is maintained: in the period from June 19 to June 30, 2017, 10 working days;
• we consider the average earnings payable: 240,000 / 161 x 10 \u003d 14,906 rubles 83 kopecks.

If you ask any person about why he wakes up early in the morning every day and goes to his job, you will hear: “For the sake of a salary.” Statements that people work in order to fulfill themselves, meet new people, do something useful, are just beautiful wording from their resumes. Perhaps such phrases can be afforded by people who have already earned enough money, and can work not for anyone, but only for themselves and for their own pleasure.

There is something to strive for

It's no secret that the average monthly salary in Russia is at a lower level than in prosperous European countries, as well as in the United States of America. But, comparing it, it is necessary to take into account the purchasing power, since in different countries different prices for goods are also established, which makes living in different places more or less costly for a person.

So, in 2014, in general, the average monthly salary in Russia was 30 thousand rubles, which in dollar terms equals $ 534 (at the rate observed at the end of December 2014). But in different cities it is actually different. Most high level observed in the capital and other large and developed cities. And in the hinterland of Russia, this amount is much lower.

The United States of America pays its workers more

And, for example, in the USA, the average monthly wage amounted to 4400 US dollars. Of course, such a difference is very noticeable, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that in Russia the income of workers increased slightly and amounted to 32,000 rubles a month, in real terms, the purchasing power of citizens fell noticeably. If translated into US dollars, then the number will be equal to 484 USD. Rising inflation is a factor that further exacerbates this situation.

At the same time, in the United States, the average monthly wage has not changed, it has remained at the same level.

When comparing the average wage level, it is necessary to take into account the purchasing power

If we take the whole world in general, then the highest salary is among the Norwegians, who receive an average of 4,600 US dollars per month. The United States of America is in second place. Germany and Japan are tied for 3rd place with $4,100. And in Ukraine, for example, the average level of income is $220, although there is a noticeable gradation of income depending on the development of a particular city (as in Russia), which affects the average value of the indicator under consideration.

When comparing such figures, it is a mistake to take into account only the exchange rate. And although the Russian ruble last year showed enough good ratings and was more stable than today, it does not have the same influence as the Western dollar.

How to calculate the average monthly salary?

In fact, there are several ways to do this. This or that approach to the calculation depends on the purposes for which it, in fact, is done.

The simplest way is to calculate the actual average monthly wage, which is equal to the ratio of cash payments to an employee for a certain period to their number. This method is used in all enterprises to compare the level of income of their own employees. The formula for the average monthly salary is as follows:

Srzp(m) = (ZPf1 +...+ ZPfp)/p,

ZPf1 - actually paid salary for the month that is the beginning of the billing period.

ZPfp - actually paid wages for the month, which is considered the end of the billing period.

P - the number of months that is inside the estimated time period.

But in this matter, not everything is so clear. The calculation of the average monthly salary can vary significantly, and final result will be completely different. What is it connected with? First of all, the calculation formula depends on the purpose for which this data is needed.

The average salary is calculated differently

In order to better understand this, it is necessary to understand that in the reporting forms there are different types wages.

Well, this issue should be handled by the accountant of the payroll department.

For example, the average monthly accrued and paid wages are two different concepts, and at first glance it is difficult for an ordinary person to figure out what's what.

The separation of these definitions is due to the fact that before paying you money, the employer must pay taxes for you. That is, a person is charged approximately 20% more than how much he will actually be given money.

If taxes are abolished, then people will earn more

Accordingly, if the state passed a law that would abolish for one month all types of taxes fees, fees, and the like, there would be a sharp jump in the amount of wages issued.

If we argue from the side not of accounting science, but of economic science, then the average monthly nominal wage is the amount that a person was paid for his work, divided by the number of payments. It can be paid both for hours worked and for the amount of work itself.

At the same time, the real salary is a reflection of the real purchasing power that the money remaining after making all mandatory payments will have.

How is the average monthly accrued salary of employees analyzed?

Such an analysis is carried out at each enterprise and is done in order to understand how efficiently the labor force is used. For example, if we analyze labor efficiency for one year, then we need to compare the costs spent on paying employees (average monthly nominal wages of employees), as well as the amount of products they produced.

At the same time, it is worth making the appropriate amendments: do not take into account the influence on the final result of the factors that led to the acceleration or deceleration of output, which workers could not influence in any way. For example, this may be a lack of materials in the warehouse for the production of products and downtime of a production nature not due to the fault of employees, but due to their incorrect workload by administrative and managerial personnel.

What is the formula for calculating the average wage?

To conduct such an analysis for 2014, the following formula should be used:

Srzpr (m) \u003d (ZPnoya + ... + ZPnod) / 12,

Srzpr (m) - average monthly salary, rub.

SFNov - total amount accrued wages for all workers for January.

ZPnod - the total amount of accrued wages for all workers in December.

Then you need to take the average number of products produced, which can be calculated using a similar formula:

Ksr \u003d (Kya + ... + Kd) / 12,

Kav = the average number of manufactured products per year.

Kya = quantity of manufactured goods in January.

Kd = quantity finished products for December.

Next, you need to divide the average number of manufactured goods for 2014 by the average monthly wage. The resulting number will indicate how much of the total salary is spent on the production of one unit of finished goods.

Thus, you need to find out what the average monthly salary was for the years of past production periods. The higher the number, the lower labor productivity, and vice versa.

Why else do you need to calculate this indicator?

The level of the average salary is of interest to banks when lending. This is especially important if you want to take out a loan for a decent amount. For example, for mortgage insurance, banks require income statements of both the borrower, his family and guarantors. Having collected these certificates, the bank calculates the solvency of the borrower in order to identify its maximum ability to pay monthly loan payments.

At the same time, it is not enough to have an average monthly salary equal to the payment that has to be brought to the bank. Everyone understands that there is minimum level income, which is calculated from a specific list of goods and services.

That is, a person needs to eat something, pay rent, public utilities etc. In this regard, if you have a small average monthly income, then, unfortunately, you will not be able to take such a loan.

What should be the average monthly salary to get a loan?

If we are talking about mortgage lending, then take the planned loan payment amount and add the minimum living wage for each member of your family. If the level of your salary is more than the resulting amount, then you have a real opportunity to get such a loan.

With loans for goods, everything is much simpler, and banks only look at ensuring that your salary is enough to cover the costs of the loan.