Calculation of average monthly salary for the year formula. How is the average monthly salary calculated?


In the course of daily work with the payment of employees, an accountant or a person performing his functions often has to deal with the need to calculate average earnings, because many payments are calculated based on this basic value. At first glance, everything is simple: the legislation defines a simple calculation procedure, which is a formula of two values. However, when starting his first calculation, a beginner will immediately understand that each specific practical situation requires knowledge of many nuances in determining the calculation period, the amount of payments to be taken into account and the calculation procedure itself.

In what cases does it become necessary to calculate average earnings?

The labor law defines a significant number of payments, the calculation of which is based on the average income of the employee. The law does not contain a general list of them - instructions regarding the size and characteristics of each payment are available in the article establishing it. In practice, the following Labor Code norms are most often applied:

  1. Art. 114 - determines the payment of days of labor leave in the form of average earnings.
  2. Art. 126–127 - give the employee the right to compensation for unused but earned days of labor leave in the event of termination of employment with the employer or at the request of the employee in part exceeding the mandatory annual 28 days.
  3. Art. 167 - establishes the procedure for paying for employee business trips, taking into account the average salary.
  4. Art. 173 - obliges the employer to provide leave, paid according to average earnings, to certain categories of citizens combining work and education.
  5. Art. 178 - determines the circle of persons who, upon termination of an employment contract, are entitled to accrual of severance pay, calculated on the basis of average income.
  6. Art. 182 - gives the employee the right to receive his average salary for his previous position when transferred to a lower paid one for medical reasons.
  7. Art. 183 - guarantees employees payment for the period of temporary disability, which is also calculated on the basis of average income.
  8. Art. 185 - establishes payment “on average” for the time an employee undergoes a mandatory medical examination.
  9. Art. 186 - defines guarantees for donors in the form of days of blood sampling and recovery time paid in the amount of the average salary.
  10. Art. 187 - refers to periods of training of a citizen in order to improve qualifications (at the initiative of the employer) to the time for which payment should be calculated based on the average salary.

Less commonly used are rules on payment for the time spent by workers participating in collective bargaining, meetings of the labor dispute body, downtime or transfer due to emergency circumstances, the period of non-compliance by an employee with labor standards due to the fault of the employer, a period of forced absence, etc.

How to calculate average salary: formula and examples

The Labor Code norm dedicated to calculating average earnings (Article 139) provides for the principles for calculating this fundamental value:

  • uniformity in calculating its size;
  • accounting of all payments related to wages;
  • calculation depending on the time actually worked by the person during the 12 full calendar months preceding the calculation;
  • a special algorithm for calculating the average salary when calculating vacation pay or compensation for days off due rest;
  • the possibility for the employer to establish in local regulatory legal acts a different method of calculation (in terms of the duration of the billing period) than that provided for by law, if this does not make the situation less advantageous from the position of employees;
  • assignment of powers to develop calculation rules to the competence of the Government of the Russian Federation.

As part of the implementation of the requirements of Art. 139 of the Labor Code, the Government developed a Regulation on the specifics of calculating the average salary (approved by Resolution No. 922 of December 24, 2007). As of 2016, this provision is in effect as amended on October 15, 2014

According to clause 4 of the Regulations, two values ​​are used to calculate average income - actual time worked and accrued earnings. In turn, each of them has features of calculus.

How to set a billing period

The time period for calculating average income, regardless of the type of payment for which it will be used to calculate (except for payment for a period of temporary disability), is 12 calendar months. In this case, only full months are taken into account. Eg:

  • to calculate the amount of severance pay upon termination of employment on August 27, 2016, you will need to calculate the average salary of a citizen from August 2015 to July 2016 inclusive;
  • to calculate the amount of vacation pay, if the vacation begins on September 5, 2016, you will need to calculate the average salary of the employee from September 2015 to August 2016 inclusive.

The specifics of calculating benefits for temporary disability are determined by specially developed Regulations (approved by Government Decree No. 375 of June 15, 2007, as last amended in 2013). For this type of payment, the average income for a two-year billing period is used. At the same time, the procedure for calculating this amount for paying for regular sick leave and sick leave for pregnancy and childbirth differs:

  • in the first case, the number of working days in the period is taken to be 730;
  • in the second, the period of absence from work on the grounds determined by Regulation No. 375 is excluded from the period.

After determining the calculation period, periods of absence from work are necessarily excluded from it:

  • paid based on average income (with the exception of time intended for feeding the child);
  • with full, partial payment for working hours or without payment on the grounds established by law.

Thus, days of confirmed disability, labor and social leave, and absence from work for other reasons are subtracted from the time taken into account when calculating average income. However, it is important to remember that for payment of vacation pay and compensation for vacation not taken, the period is calculated in calendar days, in the remaining cases - in working days.

The legislator defines the average number of calendar days in a month as 29.3. Calculation formula for a partially worked month (used for calculation in calendar days):

29.3 days/number of days in a calendar month x number of calendar days worked in a month.

Example 1. Leading specialist of the automation department of Sigma OJSC E.V. Borisov will be dismissed on August 29, 2016 with payment of severance pay in the amount of average income for 1 month (based on staff reduction). The calculation period for calculating the benefit amount is from August 2015 to July 2016 inclusive. During this time, E.V. Borisov was on sick leave once (from May 16 to May 20, 2016 - 5 working days, 5 calendar days) and on vacation once (from July 4 to July 15, 2016 - 10 working days, 12 calendar days).

To calculate severance pay, the number of days worked in the working period will be: 246 days (total workers for the period) - 5 days - 10 days = 231 days.

To calculate vacation pay: (10 months (fully worked) x 29.3 days) + (29.3 days/31 days of May x 26 calendar days worked) + (29.3 days/31 days of July x 19 calendar days worked) = 293 + 24.57 + 17.95 = 335.52 days.

The amount of time worked in the billing period for employees with summarized recording of working time is in all cases calculated in working hours (all payments are calculated based on average hourly earnings).

In practice, special situations are possible in determining the billing period; methods for resolving them are directly outlined in Resolution No. 922:

  • if vacation is calculated in working days, the number of days included in the calculation is calculated based on a 6-day working week, and not in calendar days, as provided by the general rule;
  • if during the period taken into account the citizen had no income or all days were excluded from the period according to the law, the previous 12-month period is taken into account;
  • if the person did not work at all before the month in which the calculation is made, the average salary is calculated for the current month;
  • if there was also no earnings in the current month, the monthly salary specified in the employment agreement is taken into account.

Example 2. 1st category specialist of the planning department of OJSC ABC, E.T. Belyasova should be dismissed on August 19, 2016 with payment of severance pay in the amount of average income for 1 month (due to the termination of the enterprise). Since August 3, 2015 E.T. Belyasova is on social leave to care for her child until he reaches the age of three; from April 1, 2015 to August 2, 2015, she was on maternity leave. Both specified periods are excluded from the billing period. Since the employee worked for two years before going on sick leave, the period from April 2014 to March 2015 should be taken into account.

What payments need to be taken into account

An important rule for calculating average earnings should be the exclusion from the taken into account payments of those that are of a social nature, reimburse expenses incurred by a person in connection with work activities and some incentive payments. In other words, only payments related to wages are subject to accounting.

The full list of payments that make up the calculation is contained in clause 2 of Regulation No. 922 - this includes all types of wages (time-based, piece-rate, calculated as a percentage of revenue, received in kind, etc.), as well as monetary remuneration and fees paid to certain categories of workers.

Cases where various types of premiums, allowances, and bonuses are included in the calculation (hereinafter referred to as bonuses) require special explanation:

  1. The bonus paid based on the results of work for the month is taken into account in the amount of no more than one payment for each reason.
  2. A bonus due to an employee for a period of more than a month is taken into account in the part attributable to the calculation period, and no more than in the amount of one payment for each basis monthly.
  3. The bonus paid based on the results of work for the year is taken into account in proportion to the part of the billing period falling within the period for which it was paid (that is, 1/12 for each month included in the billing period).

Example. Leading specialist E.V. Borisov for the calculation period from August 2015 to July 2016 (see example from the previous section) received income in the amount of 340,000 rubles. Of them:

  • 6,000 rub. - paid sick leave in May 2016;
  • 11,000 rub. - payment for vacation days in July 2016;
  • 30,000 is the “thirteenth” salary for 2015.

Calculation of the amount of payments that are included in the calculation of average earnings:

340,000 rub. - 6,000 rub. - 11,000 rub. - (30,000 rubles/12 months x 5 months of 2015 (falling within the billing period)) = 310,500 rubles.

Formula for calculating average earnings

Having calculated the amount of time worked and accrued earnings, taken into account in accordance with the law, you can proceed directly to calculating average income. First, you need to calculate the average daily earnings (for workers with summarized working hours - average hourly) - the formula is contained in paragraphs. 9–10, 13 Regulations No. 922:

  • Average daily earnings = earnings accrued for the calculation period/amount of time worked in days (working or calendar).
  • Average hourly earnings = earnings accrued for the billing period/amount of time worked in hours.
  • to pay for 10 calendar days of vacation, a citizen’s average daily earnings should be multiplied by 10;
  • To pay severance pay in the amount of average monthly earnings, the average daily earnings should be multiplied by the number of working days falling on the full calendar month following the day of termination of employment.

Example 1. Calculation of average daily income for payment of severance pay to leading specialist E.V. Borisov (see examples from previous sections for source data):

RUB 310,500 /231 working days = 1,344 rubles.

Calculation of average daily income for payment of compensation for unpaid vacation:

RUB 310,500 /335.52 calendar days = 925 rub.

Severance pay in the amount of average monthly income for E.V. Borisova will be calculated based on the number of working days in September 2016 - 22 days:

RUR 1,344 x 22 days = 29,568 rub.

For 2 days of earned but not used vacation, E.V. Borisov is entitled to compensation:

925 rub. x 2 = 1,850 rub.

Example 2. The director of the private enterprise “Okna-plus” I. A. Semashkevich should be dismissed on August 29, 2016 due to a change in the owner of the enterprise and, accordingly, the payment of three months’ average earnings. The estimated period of the average salary for I. A. Semashkevich is from August 2015 to July 2016. During this time, he was not on sick leave or on labor leave - he worked 246 working days (according to the production calendar for 2015–16). The amount of payments related to the wage system for the same period amounted to 550,000 rubles.

Calculation of average daily earnings:

550,000 rub./246 days = 2,235 rub.

Calculation of compensation payment:

RUR 2,235 x 64 working days (according to the production calendar for the period from September to November 2016 inclusive) = 143,140 rub.

How to calculate the average salary if it changed during the billing period

In the event that during the billing period or after its expiration, the organization raised rates on payments taken into account in the calculation, the legislator has provided several rules aimed at improving the employee’s situation:

  1. If the rate has increased during the billing period, the amount of payments attributable to its part before the changes must be increased by multiplying by a special coefficient. This coefficient is calculated by dividing the new tariff rate by the old one.
  2. If the rate increased after the end of the billing period, but before the moment of calculation, the average earnings are calculated based on its new size.
  3. If the rate has increased during the period paid on the basis of average earnings, the amount of average earnings increases from the date of the increase.

Help: how to format it correctly + examples

A certificate of average salary is drawn up in free form.

Example of a calculation certificate

The employment service may require filling out a special form of certificate of average earnings if a former employee applied for unemployment benefits. The calculation procedure in this situation is regulated by Resolution of the Ministry of Labor No. 62 of August 12, 2003 (it differs from the general procedure in the calculation period, which is 3 months).

Sample certificate for the employment center

The legislation establishes a uniform procedure for calculating average earnings for all situations. There are some differences only in the definition of the billing period and the number of days worked to pay for sick leave and vacation days, respectively. All the subtleties of calculation in special situations are reflected in the Regulations on the procedure for calculating average earnings, approved by the Government of the Russian Federation.

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The employer is obliged to pay his own employee wages, the amount of which is determined by the Labor Code of the Russian Federation and the employment contract.

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It is important to work through this point in advance. In addition, it should be understood that it is necessary to be able to calculate the average salary.

Since it is required to solve a variety of problems. For example, for calculating vacation pay and many other purposes.

Moreover, the calculation of average wages should be approached as seriously as possible. This will avoid many different difficulties and difficulties.

First of all, this concerns problems with labor inspection. Since violations in the field of labor relations can cause not only fines, but also criminal liability.

Therefore, the issue of calculating vacation pay, as well as other amounts related in one way or another to the average salary, will need to be dealt with first of all. The calculation process is standard and is determined by current legislation in this area.

Basic moments

But it should be taken into account that the calculation process itself must necessarily be carried out within the framework of the law.

Mistakes are not allowed. Subsequently, during an audit, the tax or labor inspectorate will definitely find them.

Payments received by employees before and after sick leave must be calculated as accurately as possible.

Moreover, the employee himself should also examine this issue. This will allow you to independently, without any outside help, monitor compliance with your own rights.

Remuneration for any merit is also usually calculated depending on the average salary. Accordingly, this issue will need to be examined first of all.

Definitions

But before you begin to familiarize yourself with the legislative norms, you will need to study a number of terms. Only in this case will it be possible to prevent a variety of difficulties.

The basic concepts that you will need to pay attention to first of all include:

  • wage;
  • average salary;
  • vacation pay;
  • sick leave;
  • allowance;
  • bonus.

Wages mean a certain amount of money that a particular citizen receives as payment for his work at work.

It is important to note that this value is determined not only by , but also by . Since at the moment there is a minimum wage.

Less than which the employer has no right to pay his employee. This point needs to be worked out first of all.

By average salary we mean a certain monetary value, which represents the average for a particular period of time in monetary terms.

The calculation of this value will need to be taken as seriously as possible. Since the average salary is used to calculate a wide range of various other indicators.

For example, vacation pay is the amount of money an employee receives for a month of vacation. is also calculated based on the average salary.

Such payments mean a certain amount of money that is accrued on sick leave. Benefit - the accrual of funds in connection with certain events.

The situation is similar with the bonus - it is often calculated based on the calculation of the average salary. It should be noted that when calculating, you need to carefully consider the period of days worked.

The average salary amount will be calculated based on this. Accounting for periods worked is carried out according to the dates of the working calendar.

What is it for

The average salary indicator allows us to simultaneously solve a whole range of different problems. This indicator is required both for calculating various amounts and in other cases.

At the moment, most often, calculating the average salary is required to implement the following points:

Moreover, in addition to standard situations, there are many other goals that can be achieved by calculating the average salary.

This could be compiling statistical reporting in an organization on average wages, etc.

But regardless of the tasks that need to be solved, the calculation process will need to be taken as seriously as possible. Otherwise, problems and difficulties may arise.

Regulatory regulation

The issue of wages is covered in sufficient detail in a special legislative document - the Labor Code of the Russian Federation.

It outlines the basic, main points related to wages and their calculation. At the same time, it is important for the employee himself to familiarize himself with essentially all the provisions.

The very question of calculating the average wage is determined. This article outlines all the subtleties and nuances of making such a calculation.

The calculation process itself is completely standard; most often there are no difficulties. But it is important to note a number of subtleties and specific points.

It will be possible to indicate the terms of payment upon dismissal, again within the framework of the NAP. Such a moment is established.

Accordingly, it is important to remember the rather serious issue of incorrect calculation of the amount of wages and untimely deductions thereof.

This moment is determined. Not only administrative liability in the form of fines is assumed, but also criminal liability.

Accordingly, the employer should not allow various types of violations. Because they can lead to unpleasant consequences.

The date from which the calculation will be made is determined in accordance with the working calendar and legal regulations.

There is a fairly extensive list of various subtleties and features related specifically to the issue of registering the amount of wages.

If any controversial issues arise and the employee believes that his rights have been violated, then he needs to contact the labor inspectorate.

But the problem can be resolved in this way only if the existing violation is obvious. If the issue is quite complex, then it will be necessary to go to court to resolve the conflict situation.

It should only be noted that court proceedings often take a fairly extensive amount of time. As a result, if possible, this should still be avoided.

This will prevent many problems and difficulties. If it is not possible to resolve the issue peacefully, then all that remains is to go to court at the place of permanent residence of the defendant.

How to calculate the average salary per year for an enterprise

The process of calculating the average salary for an enterprise can be carried out in one way. The formula is standard.

It is only important to note that the process of carrying out the calculation process itself has its own subtleties and features. The employee performing the calculation should be as careful as possible.

Today everything is somewhat simplified due to automated calculation machines. But at the same time, it is imperative to understand the principle of the calculations performed.

The main issues that will need to be analyzed to carry out the appropriate calculations include the following:

  • what formula is used;
  • how to find the average monthly salary;
  • examples of calculations for the organization.

How the formula is applied

It is important to note that when calculating the average salary, it is necessary to take into account all types of payments that are applied at a particular enterprise and provided for by local regulations.

Such payments may include the following:

The following items should not be included in the calculation process:

  • sickness benefit;
  • vacation accruals;
  • all bonuses that will be paid at the end of the year;
  • payment for leave due to BIR;
  • payment for training, as well as advanced training.

The formula used for the calculation itself is quite simple. It looks like this:

How to find the average monthly salary

Often you need to find the average monthly salary. The formula for calculation will again be quite simple.

It will look like this:

Examples of calculations by organization

The easiest way to figure out how to calculate the average salary is with a simple example.

For the period from 01/01/2016 to 06/06/2016, employee M. received the following accruals:

The average salary will be:
The value indicated above will be the average salary for 6 months of work for a particular employee. Most often, just calculations are required for just such a period.

06Feb

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

Today you will learn:

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

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

Average salary for calculating sick leave

When calculating sickness benefits, it is necessary to sum up the income for the two years preceding the onset of the illness, then divide by 730 or 731 days (the number of days for these two years). The average daily earnings obtained from this calculation are multiplied by the number of sick days and we obtain the amount of payment for the period of illness.

Calculation of average daily earnings for accrual of vacation pay

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

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

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

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

For example, an employee was hired on March 11, 2005. The period for calculating annual leave is considered to be 12 months (from March 11, 2015 to March 10, 2016). If the employee quits on February 2, 2016, then the pay period will be considered 10 months (from March 11, 2015 to January 10, 2016)

Example of vacation pay calculation:

Employee Ivanov I.I. went on vacation by order from February 15, 2017. Before the vacation, Ivanov I.I. I didn’t get sick, I didn’t go on a business trip, I didn’t take vacation at my own expense. His salary for 12 months amounted to 45,600 rubles.

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

The amount of payment for vacation will be: 129.69 rubles * 28 days. = 3631.32 rub.

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

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

Conclusion

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

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

An accountant has to calculate average earnings quite often. Based on it, vacation pay and severance pay paid to employees upon dismissal for a number of reasons are calculated, the minimum amount of payments when transferred to another job is determined, etc. (Article 139 of the Labor Code of the Russian Federation). Therefore, it won’t hurt to figure out how to calculate average earnings.

How to calculate average salary

How to calculate the average salary for a billing period

It is clear that when calculating average earnings, it is not necessary to take into account all “salary” payments accrued in favor of the employee from the moment of his employment. The calculation includes amounts accrued during the billing period. In general, it is equal to 12 calendar months preceding the period for which the employee retains his average earnings (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

In this case, a number of periods from the calculated one.

How is the average salary calculated: formula

The procedure for calculating average earnings is as follows: first, the employee’s amount is determined, and then it is multiplied by the number of days (hours) in the paid period. Calculation in hours is made if the employee has a summarized recording of working time.

The formula for calculating the average salary looks like this:

How to calculate average earnings taking into account “additional payments”

The procedure for calculating average wages provides for, in the event of an increase in tariff rates / salaries for employees of an organization during a certain period, as well as taking them into account in the calculation.

But there are also more exotic situations. Let’s say that a few months ago an employee began to receive additional pay for harmful work (based on the results of a special assessment). Now how to calculate the average earnings of this employee: in the general manner or do you need to index by the amount of the additional payment for harmfulness for the entire billing period? In such a situation, there is no need to do indexing. Since an additional payment is not the same as a general increase in salaries for all employees of an organization or at least a division.

Another difficult situation: how to calculate the average earnings of northern workers who were previously paid compensation for travel expenses to and from their vacation destination? The answer is - without taking into account such compensation. After all, it is not part of the employee’s salary.

To determine wages in accounting and business workflow, special established rules are applied. The need to determine the coefficients of an employee’s average earnings - requirements. This amount will be subsequently applied when preparing a number of other settlement documents. These are the following cases:

  • calculation of vacation pay;
  • if the employee has not used the entire vacation period, then he has the right to receive appropriate payment for the unused part;
  • calculations for travel items;
  • according to Articles 173-176 of the Labor Code of the Russian Federation, payment includes training of employees without visiting the place of work (see);
  • when determining severance pay;
  • when an employee is removed from service, his salary is fixed;
  • if necessary, short-term to another place of work;
  • when calculating special cases when an employee cannot fully fulfill his job duties;
  • calculation of maternity benefits, pensions, alimony;
  • as confirmation of income in form 2-NDFL.

In addition to legal requirements, an employee also has the right to demand at any time indicators and documentation on wage indicators for a certain period.

Necessary information for calculating the average monthly salary

The calculation of the average monthly salary is regulated. When calculating, the operating mode is not taken into account. Regardless of the schedule and working hours, the base is taken from the actual accrued wages for the previous 12 months. A number of time periods should be excluded from this calculation period:

  • cases in which the employee’s wages were retained;
  • time spent on maternity leave;
  • paid sick leave;
  • production cases in which, due to the fault of the employer, the work process was suspended;
  • periods of labor strikes, regardless of the employee’s participation in them;
  • days off to care for a disabled child;
  • periods of suspension from service with or without full or partial pay.

In addition, there are cases when during the billing period there are no facts of accrual of wages to the employee. In this case, the previous period is taken as the base. If there are no accruals there, then the salary under the employment contract should be taken as the basis for calculations.

Formula for calculating average monthly salary

To determine the exact figure, it is necessary to find one more value - the amount of average employee earnings per day. This ratio is expressed as the cumulative amount for the billing period divided by 12 months and multiplied by 29.3. When calculating, all bonuses, allowances and other payments are taken into account.

For example, an employee was accrued 320,000 rubles for the year. He worked for a year without interruption for other matters.

The calculation looks like this:

320,000 / 12 x 29.3 = 781 rubles. This amount will be used for further calculations.

The formula is:

s.m.z = s.d.z x N,

s.m.z. – average salary per month;

s.d.z. – average salary per day;

N – days that must be paid according to average wages.

It should be borne in mind that the definition of average daily earnings differs in each case. When calculating maternity leave and sick leave, the coefficient will not be 12 months, but 730 days, since the last 2 years are taken as the calculation basis.

The calculation looks like this:

600,000 / 730 x 29.3 = 24082 rubles.

Travel allowances are determined according to the basic rule - based on the average daily salary by multiplying by the number of days spent away. In fact, it may turn out that the amount of travel allowances is an order of magnitude lower than wages for the same period. In this case, the employee has the right to apply to management for an increase in their size.

Special points when calculating the average monthly salary

This calculation takes into account the period of their accrual. The base is 1 bonus per month for 1 bonus indicator. Ultimately, there should be no more than 12 bonuses. If they occurred sporadically - for a quarter or half a year, then their actual size is taken into account. If calculations are carried out for a short period, and premiums are permanent, then a portion equal to each month is taken into account.

It is not uncommon for calculations to occur when there are employees on staff whose wages were increased during the accounting period. Then you should pay attention to the billing period and apply the following rules:

  • if the increase occurred in the billing period, then all payments preceding the increase are taken into account;
  • in the case when the calculation is necessary after the billing period, then increased average earnings coefficients are applied;
  • if the increase occurred during the period of fixing the average indicators, then only the part increases from the day of the increase until the end of the billing period.

Also, citizens may often require data on average earnings for employment centers. In this case, you should be guided by Government Decree No. 62 of 2003, which specifies the calculation rules.

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