Guarantees for employees to maintain their average earnings. Unpaid leave Period of exemption from work with pay

08.04.2020

How has the procedure for calculating average earnings changed?
What periods are excluded from the calculation?
How are bonuses accrued to an employee taken into account?

Nina Cherkasova, journal expert

The new procedure for calculating average earnings, approved by Decree of the Government of the Russian Federation No. 922 dated December 24, 2007 (hereinafter referred to as the Regulation), is effective from January 6, 2008. At the same time, the previous rules approved by the Decree of the Government of the Russian Federation of April 11, 2003 No. 213 became invalid.

Some provisions were amended that did not correspond Labor Code... The order of calculation of calendar days when the calculation period has not been fully worked out has been adjusted. But on the whole, the order was preserved. The regulation applies to all cases when the Labor Code provides for the calculation of the average salary. Basically, these are compensation for unused vacation. Benefits for temporary disability, as well as for pregnancy and childbirth are also determined based on the average salary, but the procedure for calculating them is stipulated by Federal Law No. 255-FZ of December 29, 2006.

Initial data

Regardless of the mode of work, the average earnings are determined based on the actually accrued wages and hours worked for the 12 calendar months preceding the period for which the average wage is determined. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day, in February, respectively, to the 28th (29th) day inclusive. This also applies to the payment of vacations, the calculation of compensation for unused vacation. Despite the fact that in the previous procedure a 3-month period was indicated, in the calculations already from 2006 it is necessary to take payments for 12 months (Article 139 of the Labor Code of the Russian Federation). Now the legal norms have been brought into line.

Some time is excluded from the settlement period (12 months) (table 1). The amounts accrued to the employee during this time are also not taken into account (clause 5 of the Regulations). Rest days (days off) are now excluded from the list of periods in connection with work in excess of normal working hours with a rotational method of organizing work and in other cases provided for by the legislation of the Russian Federation. That is, now this time is taken into account in the calculation.

Table 1. Periods excluded from the billing period

P / p No.	Period
	The time when the employee retains the average earnings in accordance with the law. In particular, business trips (Article 167 of the Labor Code of the Russian Federation), (Article 114 of the Labor Code of the Russian Federation), referral for a medical examination (Article 185 of the Labor Code of the Russian Federation). An exception is the breaks for feeding a child, provided for by labor legislation
	Period of payment of temporary disability benefit or maternity benefit
	Downtime due to the fault of the employer or for reasons beyond the control of the employer and employee
	A strike in which the employee did not participate, but in connection with it could not fulfill his duties
	Paid extra days off for the care of children with disabilities and childhood disabilities
	Exemption from work with full or partial salary or without pay: leave for family reasons, other valid reasons upon a written application from the employee (Article 128 of the Labor Code of the Russian Federation); unpaid leave to students (Articles 173, 174 of the Labor Code of the Russian Federation), etc.
	Other cases of release from work with full or partial salary or no pay in accordance with the law

To calculate the average earnings, all types of payments provided by the businessman's remuneration system are taken (Table 2). As a rule, they are negotiated in the internal position. This does not take into account payments of a social nature and not related to remuneration. In particular, material assistance, payment of the cost of food, travel, education, utilities, recreation, benefits for temporary disability, pregnancy and childbirth, payment for medical services, payment for training not related to production needs. This exception was introduced by clause 3 of the Regulation.

Table 2. Basic payments taken into account for calculating average earnings

P / p No.	Payment type
	Salary accrued to an employee at tariff rates, salaries (official salaries) for hours worked
	Salary accrued to an employee at piece rates
	Salary accrued as a percentage of revenue or commission
	Salary issued in non-cash form
	Salary finally calculated at the end of the calendar year preceding the event, conditioned by the remuneration system, regardless of the time of accrual
	Surcharges and surcharges to tariff rates, salaries for professional skill, class, length of service (work experience), knowledge foreign language, combination of professions (positions), an increase in the volume of work performed, team leadership and others
	Payments related to working conditions, including those due to regional regulation of wages (in the form of ratios and percentage allowances to wages)
	Increased pay for heavy work, work with harmful and (or) hazardous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, overtime pay
	The fees of the workers on the payroll of these editions and (or) the remuneration of their labor accrued in the editorial offices of the media and art organizations
	Bonuses and remuneration provided by the remuneration system
	Other types of salary payments used by a merchant

As for bonuses and remuneration (clause 15 of the Regulation), monthly amounts actually accrued for a particular month of the billing period are taken into account, but not more than one payment for each indicator, for each month of the billing period. Premiums for a certain period exceeding a month (quarter, half-year, year) are accounted for in the amount of the monthly part for each month of the billing period. That is, 1/3 of the quarterly bonus or 1/6 of the half-year bonus is added to the actually accrued salary for each settlement month. Remuneration based on the results of work for the year that falls within the billing period is taken regardless of the time the remuneration was calculated. If the time for which the premium is issued does not completely fall into the billing period or a part is excluded from it (table 1), premiums and remunerations are accounted for proportionally. For example, an award for 2007 issued in January 2008 would refer to 2007. Suppose February-December 2007 falls into the calculation period, which means that the part of the premium related to these months will be taken into account.

Vacation and compensation for it

Average earnings are determined by multiplying the average daily earnings by the number of days (calendar, working days) in the period for which the amount is charged. When paying for vacations and issuing compensations for unused vacation, it matters whether the calculation period has been fully worked out or not. If worked, the average daily earnings are determined by dividing the amount of salary by 12 and by the average monthly number of calendar days (29.4).

Example 1

A. Ivanov was given a leave of 14 calendar days from 4 to 17 February 2008. The monthly salary is 10,000 rubles, in January 2008 he received a bonus for 2007 - 5,000 rubles. The calculation period (February 2007 - January 2008) has been fully worked out. We include the premium for 11 months (February – December 2007) in the amount of 4583.33 rubles. (5000 rubles / 12 months 5 5 11 months) The average daily earnings are 353.13 rubles. ((10,000 rubles 5 12 months + 4583.33 rubles) / 12 / 29.4). Vacation payments will amount to RUB 4,943.82. (353.13 rubles 5 5 14 days).

If the billing period has not been fully worked out or the time provided for in clause 5 of the Regulations (table 1) was excluded from it, the calculation will change. First, you need to adjust the number of days of the billing period. For this, the average monthly number of calendar days (29.4) is summed up, multiplied by the number of full months and the number of calendar days in incomplete months. The latter is determined by dividing the average monthly number of calendar days (29.4) by the number of calendar days of the month and multiplying by the number of calendar days per hours worked. To get the average daily earnings, the actual accrued salary must be divided by the amount received above.

Example 2

Let's change the conditions of example 1. The employee was sick from March 27 to April 29, 2007. Accordingly, in March and April he received a partial salary - 4500 rubles each (for simplicity, we will take the same amount). Sick leave paid for this period are not taken into account in the calculations. Of the 12 months of the billing period, 10 have been fully worked out. The bonus accrued for 2007 should also be taken into account for the actual hours worked. That is, for February, May – December (9 months), 1/12 of the part is taken, and for March – April from 1/12, the part is taken that falls on the days actually worked. For simplicity of calculation, let's take a fixed amount of 150 rubles. The calculation of average earnings is shown in table 3.

Table 3. Determination of the amount of vacation pay, if the settlement period is not fully worked out

Indicator	Payment
The amount of the annual premium that is taken into account	RUB 5,000 / 12 months 5 9 months + 150 rub. 5 2 months \u003d RUB 4050
The amount of payments to the employee for the billing period (12 months)	RUB 10,000 5 10 months + 4050 rub. + 4500 rub. 5 2 months \u003d \u003d RUB 113,050
Number of complete calendar months	9
Number of calendar days in incomplete months	(29.4 / 31 days (March) 5 26 days) + (29.4 / 30 days (April) 5 11 days) \u003d \u003d 35.44 days.
The number of calendar days for the billing period (12 months	29.4 5 9 months + 35.44 c. Days \u003d 300.04 c. Days
Average earnings	RUB 113,050 / 300.04 c. Days \u003d 376.78 rubles.
Amount of vacation pay	RUB 376.78 5 14 days \u003d 5 274.92 rubles.

The described procedure also applies to employees hired on a part-time basis (part-time, part-time).

Other calculations

For other cases, when it is necessary to determine the average earnings according to the Tax Code, the average daily value is calculated by dividing the amount of wages actually accrued for the days worked in the billing period by the number of days actually worked during this period.

Separately, the Regulation stipulates the calculation of the average pay for employees to whom the summed up is established (except for cases for payment of vacations and compensation for unused vacation). Here you need to proceed from the average hourly earnings. It is determined by dividing the amount of salary accrued for hours worked in the billing period by the number of hours actually worked during this period. To find the average earnings, you need to multiply the average hourly earnings by the number of hours worked according to the employee's schedule in the period to be paid.

Table 4. The procedure for calculating average earnings

Happening	Calculation procedure
General rule	ZPSr. \u003d ЗПср. d. 5 days
	ZPSr	- average earnings
	ZRsr.d.	- average daily earnings
	Day	- the number of days (calendar, working) in the period payable
Payment of vacations and compensation for unused vacation, including under conditions of part-time work	1. The settlement period is fully worked out ZPSr. \u003d ЗПср. d. 5 Days \u003d (ЗПф. / 12 / 29.4) 5 Days
	ZPf	- salary actually accrued for the billing period
	29,4	- average monthly number of calendar days (fixed value)
	2. The settlement period is fully worked out ZPSr. \u003d ЗПср. d. 5 Days \u003d [ZPf. / (29.4 5 M + Dnm.)] 5 D Dnm. \u003d 29.4 / dna. 5 Dnr.
	M	- the number of full calendar months
	Dnm.	- the number of calendar days in incomplete calendar months
	Dna.	- the number of calendar days of the unworked month
	DNR.	- the number of calendar days falling on the time worked in an incomplete month
Payment of vacations in working days, payment of compensation for unused vacations	ZPSr. \u003d ЗПср. d. 5 Days \u003d (ЗПф. / Дн6) 5 Days
	Day6	- the number of working days according to the calendar of a 6-day working week
Other cases provided for by the Labor Code of the Russian Federation, except for the determination of the average salary for employees with the summarized accounting of working hours	ZPSr. \u003d ЗПср. d. 5 Days \u003d (ZPf. / Dnf.) 5 Days
	ЗПср.d.	- average daily earnings
	ZPf.	- salary actually accrued for days worked in the billing period, including bonuses and remuneration
	Dnf.	- the number of days actually worked in the billing period
Other cases provided for by the Labor Code of the Russian Federation for employees who have a cumulative record of working hours	ZPSr. \u003d ЗПср. h. 5 H \u003d (ZPf.h./Pf.) 5 H
	ЗПср.ч.	- average hourly earnings
	H	- the number of working hours according to the employee's schedule in the period payable
	ЗПф.ч.	the amount of salary actually accrued for hours worked in the billing period, including bonuses and remuneration
	Chef.	- the number of hours actually worked in the billing period

Average earnings in accordance with the Labor Code of the Russian Federation are reserved for the employee in the following cases:

1) when providing annual paid vacations (Article 114 of the Labor Code of the Russian Federation);

2) when providing additional educational leaves to employees who combine work with training (Articles 173-176 of the Labor Code of the Russian Federation);

3) when sent on a business trip (Article 167 of the Labor Code of the Russian Federation);

4) when sent for advanced training with a break from work (Article 187 of the Labor Code of the Russian Federation);

5) with a temporary transfer (for a period of up to one month) to a lower-paid job not stipulated by an employment contract in case of production necessity (Article 74 of the Labor Code of the Russian Federation);

6) when transferring an employee who, in accordance with a medical certificate, needs to provide another job to another permanent, lower-paid job (Article 182 of the Labor Code of the Russian Federation);

7) in case of idle time due to the fault of the employer, at least 2/3 of the employee's average wage (Article 157 of the Labor Code of the Russian Federation);

8) in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer - not lower than the average wage of an employee, calculated in proportion to the time actually worked (Article 155 of the Labor Code of the Russian Federation);

9) upon suspension of work by federal executive bodies in the field of state supervision and control over compliance with labor legislation and other regulatory legal acts containing labor law norms, due to violation of labor protection requirements through no fault of the employee (Article 220 of the Labor Code of the Russian Federation); when work is suspended due to the suspension of activities or a temporary ban of activities due to violation of state regulatory requirements for labor protection through no fault of the employee - average earnings (Article 220 of the Labor Code of the Russian Federation).

10) upon termination of an employment contract in connection with the liquidation of an organization or a reduction in the number or staff of employees of the organization - for the period of employment of the employee, but not more than two months from the date of his dismissal, in exceptional cases - and within the third month (Article 178 of the Labor Code of the Russian Federation) ;

11) upon termination of an employment contract in connection with the liquidation or reduction in the number or staff of employees of an organization located in the Far North and equivalent localities - for the period of employment, but not more than three months, and in exceptional cases - up to six months (Art . 318 Tax Code of the Russian Federation);

12) if the body considering labor disputes recognizes the decision on dismissal as illegal - for the entire period of forced absenteeism (Article 394 of the Labor Code of the Russian Federation);

13) if the employer delays in the execution of the decision to reinstate an unlawfully dismissed employee at work - for the entire period of the delay (Article 396 of the Labor Code of the Russian Federation);

14) when referring to a compulsory medical examination (Article 185 of the Labor Code of the Russian Federation);

15) when donating blood and its components, as well as during the period of rest provided in connection with this (Article 186 of the Labor Code of the Russian Federation);

16) when a pregnant woman is released from work until the issue of providing her with another job that excludes the impact of adverse production factors (Article 254 of the Labor Code of the Russian Federation);

17) when a pregnant woman is established in accordance with a medical report and at her request of reduced production rates, service standards, or when she is transferred to a lower-paid job that excludes the impact of adverse production factors (Article 254 of the Labor Code of the Russian Federation);

18) when a pregnant woman undergoes a mandatory dispensary examination in medical institutions (Article 254 of the Labor Code of the Russian Federation);

19) when transferring a woman who has a child under the age of one and a half years (at her request), if it is impossible to perform the previous work for another job until the child reaches the age of one and a half years (Article 254 of the Labor Code of the Russian Federation);

20) when a working woman with a child under the age of one and a half years is provided with additional breaks for feeding the child (Article 258 of the Tax Code of the Russian Federation);

21) with participation (for a period not exceeding three months) in collective bargaining, preparation of a draft collective agreement, agreement (Article 39 of the Labor Code of the Russian Federation);

22) with the participation of a member of the labor dispute commission in the work of the commission (Article 171 of the Labor Code of the Russian Federation);

23) with the participation of members of the conciliation commission, labor arbitrators in resolving a collective labor dispute - no more than three months within one year (Article 405 of the Labor Code of the Russian Federation);

24) if it is impossible to provide the relevant work (position) at the previous place of work to an employee who was previously dismissed from work in the organization in connection with his election to an elective position in the body of a primary trade union organization, after the end of his term of office - for the period of employment, but not more than six months, and in the case of study or retraining - for a period of up to one year (Art. 375 of the Labor Code of the Russian Federation).

In all of the above cases, the determination of the average earnings is made in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating the average wage, approved by the Government of the Russian Federation of 11.04.2003, No. 213 “On the specifics of the procedure for calculating the average wages.

note , paragraph 18 of the Regulations, it is established that in all cases the average monthly earnings of an employee who has worked in full during the calculated period the working time norm and fulfilled the labor standards ( labor duties), cannot be less than the minimum wage established by federal law.

8.1. The list of payments taken into account when calculating average earnings

In accordance with Art. 139 of the Labor Code of the Russian Federation, to calculate the average wage, all types of payments provided for by the wage system used in the organization are taken into account, regardless of the sources of these payments.

A specific list of these payments is established in clause 2 of the Regulation:

1) wages accrued to employees at tariff rates (official salaries) for hours worked;

2) wages accrued to employees for work performed at piece rates;

3) wages accrued to employees for work performed as a percentage of proceeds from the sale of products (performance of work, provision of services), or commission;

4) non-cash wages;

5) monetary remuneration accrued for the hours worked to persons holding public positions;

6) the fees of employees who are on the payroll of these editions and organizations, and (or) remuneration for their labor, calculated at the editorial offices of the media and art organizations, carried out at the rates (rates) of the author's (staged) remuneration;

7) wages accrued to teachers of institutions of primary and secondary vocational education for hours of teaching in excess of the reduced annual teaching load (accounted for at the rate of 1/10 for each month of the billing period, regardless of the time of accrual);

8) the difference in the official salaries of employees who have switched to a lower-paid job (position) while maintaining the size of the official salary for previous place work (position);

9) wages, finally calculated at the end of the calendar year, due to the remuneration system (accounted for at the rate of 1/12 for each month of the billing period, regardless of the time of calculation);

10) allowances and surcharges to tariff rates (official salaries) for professional skill, class, qualification rank (class rank, diplomatic rank), length of service (length of service), special conditions of civil service, academic degree, academic rank, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, fulfilling the duties of a temporarily absent employee without being relieved of his main job, leading a team;

11) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special conditions labor, for work at night, pay for work on weekends and non-working holidays, pay for overtime work;

12) bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for length of service;

13) other types of payments provided for by the wage system.

Thus, the list of payments is not closed. However, it should be borne in mind that these payments should be charged to the employee for his work or related to his working conditions.

In addition, it should be borne in mind that the types of payments provided for by the remuneration system include those types of payments that are reflected in the provisions on remuneration or the regulation on bonuses to employees of organizations (paragraph 1 of the Letter of the Ministry of Labor of Russia dated July 10, 2003, No. 1139-21).

When calculating the average salary, the employer can take into account all bonuses accrued in the billing period, provided for by the remuneration system and enshrined in the Regulations on Remuneration or the Regulations on Bonuses. The exception is bonuses paid in the organization outside the wage system (one-time bonuses): for anniversaries, holidays, special events, for urgent work outside job duties and other similar awards. There is no reason to take them into account when calculating average wages.

In order to avoid problems, instead of paying one-time bonuses, a possible option is to apply additional payments: for intensive work, for an increased volume of work, etc. However, for this it is necessary to develop an appropriate section in the Regulation on remuneration: list all possible additional payments; indicate under what conditions the surcharge is assigned, in what amount, for how long.

8.2. Settlement period

In accordance with the new edition of Art. 139 of the Labor Code of the Russian Federation, the calculation of the average wage for any mode of operation is carried out for 12 calendar months preceding the period during which the average wage is retained for the employee. In this case, a calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

According to Art. 139 of the Labor Code of the Russian Federation, the collective agreement may provide for other periods for calculating average earnings, if this does not worsen the situation of employees.

Working days in the billing period are determined by the production calendar of a five-day working week, therefore holidays and weekends are not counted.

According to clause 4 of the Regulations, when calculating average earnings, the time is excluded from the calculation period, as well as the accrued amounts when:

1) the employee retained the average earnings in accordance with the legislation of the Russian Federation;

2) the employee received temporary disability benefit or maternity benefit;

3) 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 the employee;

4) the employee did not participate in the strike, but in connection with this strike was not able to perform his work;

5) the employee was provided with additional paid days off for caring for disabled children and those disabled from childhood;

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

7) the employee was provided with days of rest (time off) in connection with work in excess of the normal duration of working hours with a rotational method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

Note that, in the opinion of the Ministry of Labor of Russia, the time of absence should not be excluded from the billing period, since only time can be excluded, as well as the accrued amounts provided for in clause 4 of the Regulations (clause 7.1 of the Letter of the Ministry of Labor of Russia dated 10.07.2003 No. 1139 -21).

Thus, if an employee has not worked the billing period in full, then when calculating the average earnings in the billing period, only those working days that he actually worked are taken into account. In this case, the amount of funds issued to the employee for the time not worked is not taken into account when calculating the average wage.

If the employee did not work in the accounting period, that is, did not have actually accrued wages or actually worked days, or this period consisted entirely of time excluded from the accounting period, then to calculate the average earnings, it is necessary to take the previous period of time equal to the estimated ( Clause 5 of the Regulations).

If the employee, even before the billing period, did not have actually accrued wages or actually worked days, then the average earnings are determined based on the amount of wages accrued in the month of the onset of the basis with which the preservation of the average earnings is associated (clause 6 of the Regulations).

Example.The employee was hired on February 1, 2007. From February 21 to February 28, he was sent on a business trip. To calculate the average earnings, the period from February 01, 2007 to February 20, 2007 is taken.

If in this month the employee also did not have accrued earnings, then the salary (tariff rate, established remuneration) is used for the calculation (clause 7 of the Regulation).

Example.The employee was hired on February 01, 2007 and on the very first day was sent on a business trip. The employee has a salary of 7,500 rubles, from the calculation of which the average earnings for the duration of the business trip should be calculated.

Situations are possible when an employee does not have time to work 12 months by the time the event occurs, which is associated with the calculation of average earnings. In this case, the calculation period for calculating the average earnings will be the time from the day of hiring to the 1st day of the month in which the average earnings are calculated. At the same time, the algorithm for calculating the average earnings remains the same as in general cases.

Example.The employee was hired on May 15, 2006. On February 01, 2007 he was sent on a business trip. The settlement period is from 15.05.2006 to 01.02.2007.

Pay attention to the calculation of vacations in such cases. For example, when leave is provided to an employee “in advance”. According to clause 9 of the Regulations, in not fully worked months, it is necessary to recalculate working days into calendar days. For this, working days according to the calendar of a 5-day working week falling on the hours worked are multiplied by a factor of 1.4 (when providing holidays in calendar days).

Example.The employee was hired on May 15, 2006. From February 01, 2007 to February 14, 2007, the employee was granted a part of the annual paid leave for the period from 05.15.2006 to 05.14.2007. The settlement period is from 01.05.2006 to 01.02.2007. In May 2006, the employee worked 13 slaves. days

13 p. d * 1.4 \u003d 18.2 calendar days.

Thus, to calculate the average earnings, it is necessary to divide the amount of accrued payments by (29.4 * 8 months + 18.2 calendar days)

8.3. Accounting treatment of premiums and remuneration

In accordance with clause 14 of the Regulations, when calculating the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in the following order:

1) monthly bonuses and remuneration, no more than one payment for the same indicators for each month of the billing period;

2) bonuses and remuneration for a period of work exceeding one month, no more than one payment for the same indicators in the amount of a monthly part for each month of the billing period;

Note! The calculation of average earnings includes only those bonuses that are accrued in months of the billing period. For example, to pay for the leave granted in June 2007, June 2006 - May 2007 will be included in the calculation period ... Bonuses accrued in December for November should be included in the calculation of average earnings, and accrued in June 2007 the premium for May will not be included in the calculation, since it was accrued outside the billing period.

Example. The employee was granted leave in February 2007 and the following bonuses were accrued in the billing period (February 2006-January 2007):

For the IV quarter. 2005 - February 2006

For the I quarter. 2006 - in April 2006

For the II quarter. 2006 - in July 2006

For the III quarter. 2006 - in October 2006

For the IV quarter. 2006 - January 2007

Consider how the listed quarterly premiums will be taken into account when calculating benefits.

First, when determining the average earnings, premiums calculated for the billing period are taken into account. Secondly, premiums for a period exceeding one month are taken into account no more than one payment for the same indicators, in the amount of a monthly part for each month of the billing period.

Since the billing period is 12 months (February 2006 - January 2007), only four of the five premiums accrued should be counted. In this case, more quarterly premiums are charged for one indicator than are taken into account. Therefore, the organization must independently decide which of the accrued premiums should be taken into account, the larger of the accrued or the last of the accrued.

3) remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the previous calendar year - in the amount of 1/12 for each month of the billing period, regardless of the time when remuneration was charged.

Example. The employee was sent on a business trip in March 2006, the billing period is March 2005 - February 2006. The annual bonus was awarded in March 2005 - for 2004, in February 2006 - for 2005. Let us consider how these premiums are taken into account when calculating benefits.

Since the settlement period in this case is March 2005-February 2006, the premium accrued in February 2006 for 2005 (for the year preceding the occurrence of the insured event) should be taken into account. The bonus calculated in March 2005 based on the results of work in 2004 should not be taken into account in actual earnings.

If the settlement period is not fully worked out or if time is excluded from it in accordance with clause 4 of the Regulations, bonuses and remuneration are taken into account in proportion to the time worked in the settlement period. The exception is monthly bonuses paid along with wages for a given month (for June - in June; for July - in July). These bonuses are included in the calculation of average earnings in full, even if the calculation period is not fully worked by the employee.

Thus, in order to determine the amount of the bonus that can be included in the calculation of the average earnings when the time is not fully worked, it is necessary to divide the "incomplete" bonuses, that is, those calculated based on the hours worked by the number of days or hours according to the production calendar in calculation period and multiply by the number of days or hours actually worked in this period.

Example.The employee was sent on a business trip on February 21, 2007. Settlement period 02/01/2006 - 01/31/2007. In the billing period, bonuses were accrued totaling 25,000 rubles. At the same time, the employee in July 2006 was on vacation for 28 calendar days, and in September - on sick leave for 12 days. As a result, out of 270 working days in the billing period, he worked for 230 days.

When calculating average earnings, bonuses will be taken into account in the following order:

RUB 25,000 / 270 days * 230 days \u003d RUB 21 296

If an employee has worked in the organization for a part-time working period, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by clause 14 of the Regulation.

Please note: in this paragraph, the legislator speaks of the working period, and not the calculated one. The working period is the period during which the employee is in an employment relationship with the organization. The working and billing periods may not coincide.

Thus, if an employee is hired in October, the calculation of the average earnings should include 1/3 of the amount of remuneration at the end of the year for each month of the calculation period, since the employee has worked not 12, but 3 months, and the annual remuneration will be paid to him in the amount of 3 / 12 of the bonus - in proportion to the hours worked.

Example. The employee started working on April 1, 2006. In January 2007, he was awarded a bonus based on the results of work for 2006 ... In February 2007, the employee was sent on a business trip.

In this case, the annual bonus calculated in proportion to the hours worked should be taken into account in the amount of 1/9, and not 1/12 of the amount charged for each month of the calculation period, provided that this calculation period is fully worked out.

When calculating average earnings, only those bonuses are taken into account that are provided for by the regulation on the remuneration of the organization.

Example ... In the organization, the regulation on remuneration provides for the payment of one-time (one-time) bonuses for public holidays. During 2005 paid out:

- bonuses for the holidays: in March, May, June, November, December. In addition, the employee was awarded and paid a bonus in June in connection with the anniversary date. At the same time, the award in connection with the anniversary is not provided for by the regulation on the remuneration of this organization. The employee fell ill in January 2006. The billing period is January - December 2005.

In this case, the bonus calculated and paid to the employee in connection with his anniversary date will not be taken into account when calculating the average earnings, since it is not provided for by the regulation on remuneration of this organization. As for the rest of the premiums, they will be taken into account in full, since they were paid not for a certain period, but for the holidays. Provided that the employee has worked in full all the working time falling on the billing period.

Material assistance should not be taken into account when calculating the average wage, since it is not an integral part of the wage system. It is not related either to the qualifications of the employee, or to the complexity, quantity and quality of the work performed. Thus, material assistance is rather monetary support paid in connection with unforeseen difficulties (illness, funeral of a relative, etc.). The same applies to other similar payments (payment for food, treatment, travel, etc.).

8.4. The procedure for calculating average earnings

To calculate the average salary for general rule the average daily wage is used.

Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensation for unused vacations, is calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period (clause 8 of the Regulations).

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (workdays, calendar) in the period to be paid.

When establishing a part-time working time (part-time working week, part-time working day) for an employee, the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 5-day (6-day) working week falling on the time worked in the estimated period.

With the summarized accounting of working time, the average earnings of an employee, including for vacation pay, is calculated based on the average hourly earnings (clause 13 of the Regulations).

Average hourly earnings are calculated by dividing the amount of wages actually accrued for the billing period by the number of hours actually worked during this period.

The average earnings of an employee are determined by multiplying the average hourly earnings by the number of hours worked in the payable period.

Until recently, vacation pay was also calculated in a special order, based on the average hourly earnings, with the summarized accounting of working hours. However, by the Decision of the Supreme Court of the Russian Federation of 13.07.2006 No. GKPI06-637, clause 13 of the Regulations regarding the calculation of vacation pay for employees with the summarized accounting for working hours was invalidated.

Thus, the average earnings of such categories of workers for the vacation period should be determined based on the average daily earnings, and not on the average hourly earnings.

8.5. Accounting for the increase in tariff rates (official salaries, cash remuneration)

According to clause 15 of the Regulations, upon promotion in the organization (branch, structural unit) wage rates (salaries, remuneration) of employees can be adjusted - increased - and average earnings.

Average earnings are increased in the following order.

If the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the case with which the preservation is associated average earnings, at tariff rates (official salaries, cash remuneration) of each month of the billing period.

Example. In May, the employee is transferred to another job due to the need for production, while maintaining the average wage. The employee's monthly salary has been increased since March from 4500 rubles. up to 5000 rubles

The increase coefficient will be: 4500 rubles: 5000 rubles. \u003d 0.9.

Thus, it is necessary to multiply the salary that was accrued to the employee before the promotion by the increase coefficient:

February - 4500? 0.9 \u003d 4050 rubles.

If the increase occurred after the settlement period before the occurrence of an event with which the preservation of average earnings is associated, the average earnings calculated for the settlement period increase.

If the increase occurred during the period of preservation of average earnings, part of the average earnings increases from the date of the increase in tariff rates (official salaries, cash remuneration) until the end of the specified period.

In the same way, an increase in average earnings is made with an increase in the size of allowances for a qualification category (class rank, diplomatic rank) and for special conditions of civil service, with the difference that a personal increase is taken into account here (clause 16 of the Regulations).

According to clause 17 of the Regulation, if during the forced absence from work, tariff rates (salaries, monetary remuneration) were increased, the average earnings of the employee must be increased. The increase coefficient is calculated by dividing the wage rate (official salary, monetary remuneration) established for the employee from the date of restoration, at the previous job, by the wage rate (official salary, monetary remuneration) established in the billing period.

Target setting. To master the indications for the use of methods of complete and partial preservation of a viable pulp and the method of execution.
Method of complete preservation of pulp (biological). Indications for the use of the method of complete preservation of the pulp are accidental exposure of the pulp and acute focal pulpitis.
The use of a biological method for treating pulpitis in patients over 40 is contraindicated; in the presence of diseases such as hypertension, atherosclerosis, diabetes, vitamin deficiency, etc.; if the patient has periodontitis or periodontal disease; localization of the carious cavity in the area of \u200b\u200bthe tooth neck; a decrease in the electric excitability of the tooth by more than 25 μA; destructive changes in the periapical tissues; the need to cover the tooth in the near future with an artificial crown; using it to fix the prosthesis.
To preserve the pulp in the biological method of treating pulpitis, the most widespread are pastes containing analgesics, antiseptics, antibiotics. wide range actions, corticosteroids, and enzymes and calcium hydroxide. The leading place among the listed agents is occupied by calcium hydroxide, which has antimicrobial, anti-inflammatory and odontotropic properties.
The industry produces two pastes with calcium hydroxide for covering the pulp: calcine and calmecin. Calmecin, in addition to calcium hydroxide, contains zinc oxide, dry blood plasma and albucid. A methylcellulose solution is used as a solvent. The paste hardens in 4-5 minutes. Calcin-paste is produced in a tube and contains calcium hydroxide, zinc oxide, a mixture of glycerin and petroleum jelly. Calcin is mainly intended for covering the pulp stump. Both drugs have a pronounced alkaline reaction (pH 11.0), bactericidal against hemolytic streptococcus, Staphylococcus aureus, E. coli and other representatives of microflora.
Treatment method. The softened dentin is removed from the carious cavity with an excavator, the cavity is treated with a sharp bur, avoiding overheating of the hard tooth tissues. To exclude infection of the pulp, the preparation is carried out in layers, and when approaching the pulp, the boron is changed to sterile. An important condition that must be observed during preparation is also the protection of the carious cavity and the cavity of the tooth from saliva entering them.
It was found that through dense layers of dentin medicinal substances easily diffuse into the pulp. Therefore, in order to avoid her injury during the biological method, pulp exposure can be omitted.
The carious cavity is washed with warm 0.9% sodium chloride solution,
0.5% solution of novocaine in combination with antibiotics, enzymes or antiseptics. IN last years for the purpose of antiseptic treatment of the carious cavity in the treatment of pulpitis biological method a 0.02% chlorhexidine solution is successfully used. This drug has a pronounced antibacterial property and does not have a damaging effect on the dental pulp.
The treated carious cavity is dried with dry sterile tampons (alcohol and ether cause additional irritation of the pulp). Then the bottom of the treated cavity is covered with a hardening paste of odontotropic action (calmecin, calcin, etc.). Frequent and repeated dressing changes do not exclude the possibility of injury and secondary infection of the dental pulp.
If in doubt about the diagnosis of pulpitis, it is advisable to leave either a tampon dipped in a solution of chlorhexidine, an enzyme, glucocorticoid, or a paste with these drugs under a bandage of artificial dentin. In case of clinical well-being, on the second or third visit, the tooth is finally filled with a calcium-containing or other odontotropic paste applied to the bottom of the cavity.
Medicinal substances can be reapplied if the pain is less intense. In case of increased pain after double application of the therapeutic paste, this technique should be abandoned.
Simultaneously with the application of the therapeutic paste at the same visit, you can assign a session of microwave therapy to the area of \u200b\u200bperiapical tissues (2 W for 3 minutes). The procedure is repeated on the second visit after the permanent filling is applied.
Clinical criteria a favorable outcome of the treatment of pulpitis by the biological method is the absence of pain, the indices of electroexcitability of the dental pulp lying within the normal range, and in the long term, the absence of changes in the periodontal gap on the roentgenogram.
In addition to calcium hydroxide, corticosteroids, which have anti-inflammatory properties, were also effective in preserving the pulp. Prolonged contact of corticosteroids with the pulp is undesirable due to their ability to reduce dentinogenesis. Therefore, corticosteroids are applied to the inflamed pulp at the first visit to the patient for 2-3 days in order to stop inflammatory process... Before applying a permanent filling on the second visit, the corticosteroid pad must be replaced with an odontotropic paste. In addition to calcium-containing preparations, odontotropic properties are possessed by collagen paste, bone meal, lysozyme-vitamin paste, and hyaluronic acid preparations.
Partial pulp preservation method (vital amputation method). The method is based on maintaining the viability of not all, but only the root pulp. In this regard, the indications for its use are broader. It gives more reliable results in the treatment of pulpitis of multi-rooted teeth (molars) with the following diagnostic indications: 1) accidental exposure of the pulp;
2) acute focal pulpitis; 3) chronic fibrous pulpitis (with electroexcitability of the pulp up to 40 μA).

Treatment method. After appropriate anesthesia (infiltration, conduction or anesthesia), the softened dentin is removed from the carious cavity, the latter is carefully treated with enzymes or antiseptics. Then the tooth cavity is opened with a sterile bur and the coronal pulp is removed.
Due to the fact that the mouth of the pulp most often undergoes necrosis, using a small spherical bur, it is removed or cauterized with a spherical electrode of a diathermocoagulator for 2 s. Wellhead pulp coagulation creates more favorable conditions for its subsequent regeneration. Then, if necessary, hemostasis is performed, the coronal cavity is washed, and calcin, calmecin, or another combination of drugs is applied to the root pulp without pressure.

The prevailing opinion is that it is advisable to fill the tooth at the first visit in order to avoid infection and injury to the wound surface of the pulp when changing the dressing. Another technique involves changing the dressing to a permanent filling after 3 to 4 weeks. As shown histological examinations, at the site of pulp amputation, a solid substance is deposited, which looks like dentin-like tissue, under which the root pulp is preserved or replaced connective tissue.
The root pulp that has preserved its viability is a barrier that protects the periodontium from the penetration of microflora.
Complications and their elimination. When using the method of complete or partial preservation of the pulp, the following complications are possible.
1. Increased pain after applying a medicinal paste, temporary or permanent filling. This complication can be associated with errors in diagnosis, non-observance of the rules of asepsis, incomplete removal of softened and pigmented dentin, insufficient isolation of the tooth from saliva, rough and traumatic preparation of the carious cavity, the use of alcohol and ether for the treatment of the carious cavity. It is recommended to replace the preparation for the medicinal pad or to partially remove the pulp (if a biological method was used).
If there is no effect, they abandon the attempt to preserve the pulp of the tooth and switch to extirpation methods of treating pulpitis.
2. Bleeding that occurs after removal of the coronal pulp and diathermocoagulation during the vital amputation method is eliminated by repeated diathermocoagulation, the imposition of a hemostatic sponge or oxycellodex on the root canal orifices.
3. Allergic reaction to the use of an anesthetic or a drug that is part of the therapeutic paste. To prevent this complication, you should more carefully collect an allergic history, identify risk factors.
Treatment depends on the form of manifestation of an allergic reaction, is carried out according to the developed schemes, includes desensitizing therapy, if indicated, the administration of drugs to increase blood pressure and stimulation of cardiac activity and respiration, to relieve bronchospasm, coronary spasm, anti-shock agents, medications for sedative therapy and destruction of penicillin, etc.
4. After partial removal of the pulp, pain from temperature stimuli occurs. The reason may be incomplete removal of pulp from the canal orifices. Remaining pulp must be removed.

test questions
1. What are the indications and contraindications for complete and partial preservation of the inflamed pulp?
2. Technique of pulpitis treatment with complete preservation of the pulp (biological method).
3. Technique for treating pulpitis with partial preservation of the pulp (vital amputation).
4. Therapeutic effect microwave therapy.
5. What drugs are used to treat pulpitis with a biological method? *
6. How is vital and devital extirpation of the pulp carried out?
7. What are the disadvantages of the devital amputation method?

Is it possible to include in paragraph 4 of the Certificate of the amount of the salary (Appendix 1 to the order of the Ministry of Labor and social protection RF dated 04/30/2013. No. 182) vacation days issued without pay? After all, these days were not paid, and naturally, taxes were not charged! I absolutely do not understand the wording in this paragraph: ".., the period of the employee's release from work with full or partial retention of wages in accordance with the law Russian Federationif for the saved wages for this period, insurance contributions to the Social Insurance Fund of the Russian Federation in accordance with Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance was "not charged".

Answer

No, the period of unpaid leave does not need to be indicated in the certificate. In the certificate for benefits approved, you need to indicate information about the periods excluded from the calculation for calculating maternity benefits, monthly childcare benefits. When calculating benefits, the period when the employee is released from work with full or partial retention of wages is excluded from the accounting period, if insurance premiums were not charged on wages. But in this case, an unpaid leave was issued, the employee's earnings during this period were not saved.

Please tell me what is meant by the wording "the period of the employee's release from work with full or partial retention of wages, if insurance premiums were not charged on wages." What specific periods are these, for example? This applies to the calculation of maternity benefits.

For example, this is the period of work as a member of the election commission. In this case, the average earnings are paid at the expense of the federal budget in accordance with the decree of the CEC of Russia dated 08.12.2011 No. 68 / 571-6.
In accordance with paragraph 8 of part 1 of Article 9 of Law No. 212-FZ, the amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for a position in a state body, elected directly by citizens, for the performance of work related to the conduct of election campaigns, referendum campaigns are not subject to insurance premiums.

Consequently, the periods of work in election commissions (under the conditions specified in clause 8 of part 1 of article 9 of Law No. 212-FZ) should be excluded from the calculation when calculating maternity benefits.

All possible cases are presented in the answer file.

The rationale for this position is given below in the article of the "Salary" magazine, which you can find in the "Logs" tab of the "Glavbukh Systems" vip - version

Article: How to Apply the Exclusion Period Rule in 2013 in Practice

Since January 1, 2013, the period exclusion rule applies when calculating maternity benefits. Some of them are directly named in the law, some are indicated in general terms. In the article we will try to list them specifically.

The requirement to exclude periods was included in part 3.1 of article 14 of the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" (hereinafter - Law No. 255-FZ), paragraph 2 of article 1 of the Federal Law dated February 25, 2011 No. 21-FZ.

List of excluded periods prescribed by law

The law lists the following exclusion periods:

· Temporary incapacity for work, maternity leave, parental leave (clause 1 of part 3.1 of article 14 of Law No. 255-FZ);

· Release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation. This period is not taken into account if contributions to the FSS of the Russian Federation were not charged on the retained wages (clause 2, part 3.1 of article 14 of Law No. 255-FZ).

Let us consider which periods may correspond to paragraph 2 of part 3.1 of Article 14 of Law No. 255-FZ.

Dismissal periods not excluded from the billing period

So, according to clause 2 of part 3.1 of article 14 of Law No. 255-FZ, the first condition for excluding a period is full or partial retention of average earnings for the employee during release from work. The second condition is the accrual of insurance premiums on the amount of saved earnings.

Earnings are saved and are subject to insurance premiums

We analyzed the norms of labor legislation and found that in almost all cases of full or partial retention of earnings for the employee, he is subject to insurance premiums. The list of such periods with references to the norms obliging to keep earnings and impose insurance premiums on it is presented in table. one*.

Since in all the above cases, insurance contributions to the FSS of the Russian Federation are charged to the average earnings paid to the employee, these periods are calculated from the settlement period for paying maternity benefits. are not excluded *.

Four days of caring for a disabled child

The list of periods listed in table. 1 deliberately omits the four extra days off provided by an employee to care for a disabled child. They are paid based on the average daily earnings in accordance with part 1 of article 262 of the Labor Code of the Russian Federation. Days are provided in the manner approved by the decree of the Ministry of Labor of Russia No. 26 and the Federal Security Service of the Russian Federation No. 34 of 04.04.2000. It remains to find out whether the retained average earnings are subject to insurance premiums in the FSS of the Russian Federation.

No UST, no insurance premiums.Until 2011, this amount was not subject to either a single social tax or insurance premiums (for example, letters from the Ministry of Health and Social Development of Russia dated 07.05.2010 No. 10-4 / 325233-19 and the Ministry of Finance of Russia dated 15.12.2009 No. 03-04-06-02 / 92) on the grounds that the amount of average earnings paid to the employee for these days is reimbursed by the FSS of the Russian Federation.

The position of the Ministry of Health and Social Development: subject to insurance premiums.In 2011, the opinion of the Russian Ministry of Health and Social Development changed. The letter dated 03/15/2011 No. 784-19 stated that since the payment of four days for care is made within the framework of labor relations, it meets the definition of the object of insurance premiums, provided for in part 1 of Article 7 of Law No. 212-FZ.

The position of the arbitrators: no insurance premiums.According to the judges, these payments are in the nature of state support, since they are aimed at compensating for the loss of earnings of workers raising children with disabilities, and are aimed at compensating for the consequences of a change in their financial situation. At the same time, the specified guarantee does not relate, by its nature, either to remuneration for the performance of labor or other duties, or to material benefits. This conclusion was reached by the Presidium of the Supreme Arbitration Court of the Russian Federation in the resolution of 06/08/2010 No. 1798/10.

The interpretation by the Supreme Arbitration Court of the Russian Federation of legal norms is generally binding when arbitration courts consider similar cases. Therefore, the arbitrators of the Thirteenth Arbitration Court of Appeal in the decision dated 04.07.2012 No. A21-11193 / 2011 indicated that the payment of four days to care for a disabled child is not subject to insurance premiums. *

Average earnings remain, but not at the place of work

The legislation provides for several cases when an employee does not work, but his place of work is retained and the average earnings are paid by a third party. We are talking about the fulfillment of state and public duties by the employee and granting leave to Chernobyl victims (in the labor legislation there is no list of state or public duties, as there are no corresponding definitions).

Fulfillment of public duties

An employee during working hours may be involved in the performance of state and public duties. In this case, the employer is obliged to release him from work and keep his position (part 1 of article 170 of the Labor Code of the Russian Federation) (Table 2).

In addition to retaining a job for the listed periods of absence from work, the employee is paid an average salary. As a rule, these periods must be paid by the state body or public association that involved the employee in the performance of state or public duties. This is expressly provided for by part 2 of article 170 of the Labor Code.

These periods are not listed in article 9 of Law No. 212-FZ. It is logical to assume that payments for the period of execution of state duties are subject to insurance premiums, including in the FSS of the Russian Federation. Accordingly, these periods are not excluded from the billing period.

Period of work as a member of an election commission

During the period of work as a member of the election commission, the average salary is paid from the federal budget in accordance with the resolution of the CEC of Russia dated 08.12.2011 No. 68 / 571-6. This is provided for by Article 12 of the Interim Regulations for the Election of Deputies, approved by the annex to Federal Law No. 138-FZ of November 26, 1996.

In accordance with clause 8 of part 1 of article 9 of Law No. 212-FZ, the amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for a position in a state body, elected directly by citizens, for the performance of work related to the conduct of election campaigns, referendum campaigns are not subject to insurance premiums.

Consequently, the periods of work in election commissions (under the conditions specified in paragraph 8 of part 1 of article 9 of Law No. 212-FZ) must be excluded from the calculation when calculating benefits in connection with maternity. *

Military fees and medical examination before military service

These are the periods when the employee goes through:

· Military training;

· A medical board to resolve the issue of fitness for military service.

At the time of passing the fees, the employer must pay the employee, in particular, the average earnings (clause 2 of article 5 of the Federal Law of 28.03.98 No. 53-FZ, hereinafter - Law No. 53-FZ). Then the employer must apply to the military registration and enlistment office for compensation for the costs incurred (clause 7 of article 1 of Law No. 53-FZ, clauses 2, 3 and 5 of the Rules approved by Decree of the Government of the Russian Federation of 01.12.2004 No. 704).

The payment of average earnings to an employee for the period of military training and medical examination is carried out not by virtue of an employment contract, but in connection with the requirement of paragraph 2 of Article 6 of Federal Law No. 53-FZ of 28.03.98. It would seem that there is no object of taxation with insurance premiums. However, representatives of the competent departments think differently (letters of the FSS of the Russian Federation dated November 17, 2011 No. 14-03-11 / 08-13985 and the Ministry of Health and Social Development of Russia dated March 15, 2011 No. 784-19). In their opinion, the average earnings retained by an employee for the duration of military training is subject to insurance premiums.

Indirectly, this conclusion can be confirmed by the letter of the Ministry of Finance of Russia dated 11.11.2011 No. 03-03-06 / 2/170, which states that the amount of average earnings paid to employees during military training and the amount of accrued insurance premiums are recognized as expenses for the purpose of taxing profits ... And the compensation received from the budget by the organization for the payment of average earnings is taken into account as part of non-operating income.

If the payment is subject to insurance premiums, then the period of release from work for which it is made is from the estimated is not excluded.

Additional leave for Chernobyl victims

Some categories of citizens exposed to radiation as a result of the accident at the Chernobyl nuclear power plant are entitled to additional paid leave (clause 5 of article 14 of Federal Law No. 1244-1 of 15.05.91). *

It is provided by the employer, and paid by the social protection authorities at the expense of the federal budget. The rules for paying for vacation are approved by the RF Government Decree of 03.03.2007 No. 136.

According to the Constitutional Court of the Russian Federation, the provision of such vacations by their nature is aimed at compensating for the negative impact of the psychoemotional load associated with chernobyl disaster and its consequences (clause 6 of the resolution dated 01.12.97 No. 18-P). Therefore, the payment of additional vacations for "Chernobyl victims" refers to compensation for harm caused by damage to health, and therefore is not subject to insurance premiums (letter from the Federal Security Service of the Russian Federation of 11/17/2011 No. 14-03-11 / 08-13985).

Consequently, the period of additional leave granted to Chernobyl victims excluded from the calculated one when calculating benefits in connection with maternity (since the condition established by paragraph 2 of part 3.1 of article 14 of Law No. 255-FZ is met).

Average earnings initiated and at the expense of the employer

If the employer decides at his own expense to pay the employee the average earnings in cases when he is not obliged to do so, then such costs cannot be taken into account in the composition of expenses when calculating income tax (Resolution of the FAS of the Ural District of 15.06.2005 No. F09-2472 / 05- C2). The payment is made from net profit. Insurance premiums are charged on it (part 1 of article 7 of Law No. 212-FZ).

Consequently, the period of payment to the employee of average earnings in cases not provided for by law, not excluded from the billing period for the payment of benefits for pregnancy and childbirth and childcare.

Earnings are not saved, there is nothing to tax, there is no need to exclude

In some cases, an employee may be released from work without maintaining average earnings. These periods are listed in table. 3.

Are the periods listed among those excluded for calculating maternity benefits? Obviously not. First, the list of excluded periods does not include unpaid time off work. Secondly, the average earnings during this time were not maintained. And from the billing period it is necessary to exclude only those days for which the average earnings are preserved, but are not subject to contributions.

The norm for the future?

In the labor legislation, only two periods of dismissal from work have been “found” so far, which directly correspond to the conditions specified in paragraph 2 of part 3.1 of Article 14 of Law No. 255-FZ.

Perhaps, other periods corresponding to the specified conditions will be set later. In the meantime, when calculating benefits for maternity and childcare, the following periods are unambiguously excluded from the calculation:

· Temporary disability;

· Maternity leave;

· Parental leave;

· Additional leave to participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;

· Work as a member of the election commission.

Journal "Salary", No. 3, March 2013
O. V. Negrebetskaya
senior scientific editor of the journal "Salary"