How to calculate average earnings
Consider, for example, how to calculate the average earnings. to appoint and pay an insured woman a maternity allowance.
To accurately calculate the amount of payments due to the employee, you need to calculate the average earnings, for this, follow the next steps.
Determine payroll period: earlier it was equal to 12 months of age, which had before the decree. And according to the law, in force since 2011, for the calculation of average earnings at appointment and payment of benefits to insured women in pregnancy should take into account 24 months until (the year in which the woman was given sick leave for pregnancy) the occurrence of the insured event.
Calculate the actual earnings for the time that are not excluded from the settlement period. When calculating the average wage on which the benefit is calculated, shall include all payments and compensations in favour of the insured women which was accrued and paid insurance contributions to the state Fund for social insurance for 24 months preceding the date of receipt by the woman sick-list. In particular, when the woman worked in other organizations (30 weeks insured the woman relies on the state maternity allowance).
Now you need to directly calculate the average earnings for a single day. As a General rule for that actual earnings should be divided by the number of actual days in the calculation period. In our example, the average wage for one day for calculating this benefit is determined by dividing by 730 the sum of all charges for the billing period (24 months) taking into account the limitation in the amount of 415 thousand for each year. After that you will be able to identify and benefit amount. This average daily earnings, multiply by the number of days payable (generally 140 days).