You will need
- - production calendar;
- - personnel documents;
- - accounting documents;
If the employee established time wage, average earnings will be calculated from the time actually worked. Determine the number of calendar days on which the employee was present in the workplace and perform their work functions. To do this, use the sheet of accounting of working time, which will be filled by the timekeeper or personnel form T-2.
Determine the salary of the employee, which includes: salary, fixed bonuses, additional payments. Their size is determined by the orders, settlement statements. If the employee increased wages, you need to multiply it by the corresponding factor. Annual bonus at the end of last year the average wage are excluded. Includes only quarterly, semi-annual premium in the amount of 1/3 or 1/6 for each month worked. Not taken into account when calculating the average earnings of worker payment that are intermittent, for example, a one-time promotion.
Divide the resulting amount by the number of working days during the calculation period. Over a period usually is a calendar year. To do this, use the production calendar. But if you need to calculate average earnings for three months, then the calculation should take them. Thus, you have received average daily wages of the employee.
Multiply the average daily earnings of the employee for the actual number of days worked during the billing period. The result – the average salary of a specialist.
If the employee is determined piecework form of payment, you should calculate the amount of manufactured products. This requires the use of a certificate of completion or other document which keeps records of products produced. Multiply the number of parts (products) on price, which is set to units of the finished product.