First, determine the calculation period. It is necessary to find out actual hours worked during the billing period, which is equal to 12 months (year). For example, the employee is due vacation from July 5, 2011. Thus, the settlement period will be the period from July 2010 to June thirtieth 2011.
Next, add up all payments for the accounting period including allowances, compensation, prize. The exception may be financial assistance and allowances in connection with the holidays (gifts). For example, an employee in the period from July 2010 to June thirtieth 2011 gross payroll in the amount of 120 000 rubles.
Then, you have obtained a salary cost for the calculation period divided by the amount of calendar days worked in this period. 120 000/ (22+22+22+21+21+23+15+19+22+21+20+21)=481,93 RUB (average daily wage). Then multiply the average daily earnings on the necessary number of days.
If you need to calculate the average salary cost at the plant for all employees, use the following formula: the payroll for the month/number of employees in the enterprise. For example, arranged in three workers, two of which have wage cost 6000 rubles, and another – 5500 rubles. Thus, 6000*2+5500=17,500 rubles (payroll per month). Average wage =17500/3=5833,33 rubles.