How to determine the average daily (hourly) earnings of an employee

general information

Information on working hours is contained in Article 91 of the Labor Code of the Russian Federation. This period refers to the period of time when a person performs labor functions. By law, the standard duration of this time is 40 hours per week. In practice, such working hours are rarely used.

Firstly, in many enterprises the production process cannot be stopped, so the work schedule there is shifting. Secondly, some categories of employees cannot work for such an amount of time, since by law they are entitled to a reduction in labor standards. These are minors, people with disabilities, etc.

However, the rules for calculating working hours stipulate that a 40-hour working week should be taken as a basis.

Calculation for a month

Determining labor standards allows employers to correctly set work schedules, keep records of hours worked, pay wages and distribute vacations. Knowing how to correctly calculate the standard working time, you can easily determine how many hours an employee must work. One calendar month is often taken as the billing period.

Working hours are calculated as follows:

1. First you need to find out how many working days there are in the selected accounting period, and how many weekends, holidays, etc.
2. Next, the number of working hours per day is calculated. At the same time, do not forget that the normal length of a working week is 40 hours. This means you calculate the number of hours per working day. Example: 40/5=8.
3. The number of days in a month when a subordinate works must be multiplied by 8 hours.

An example of such a calculation could be as follows:

1. Let's say there are 21 working days in June.
2. The authorized employee must determine the standards by which the personnel will work.
3. For this, the time standard will be calculated using the following formula: 21*8=168 hours. This is exactly how much each subordinate must work on average.

To correctly calculate working hours, you need to check the production calendar. It contains all the information about the number of work shifts for each calendar month.

Man-hour

A man-hour is a unit equal to one hour of an employee’s working time. This indicator is used when calculating staff working hours or to determine the number of people to perform a task. But, of course, this indicator is most needed for tax reports. There is a special form P-4, which is submitted to Rosstat.

Calculation. Essentially, calculating man-hours is a calculation of the entire working time of an employee for the period indicated in the document. All working time means not only those hours that the employee must work under the employment contract, but also time outside work hours, as well as time on business trips.

The calculations do not include:

• The time when the employee was on sick leave or maternity leave;
• Employees' vacation time;
• Intra-shift downtime is a time when an employee, while at work, cannot perform his duties due to any external reasons beyond his control;
• Shortened working hours (due to holidays or by law for a specific employee, for example, if he is a minor);
• The absence of an employee from the workplace for other reasons.

Calculation formula . It's quite simple. Let us denote the man-hour indicator as “H”. The number of employees of the enterprise is “C”, and the operating time is “B”.

So we get H = C * B

Hours are usually taken per unit of time, but this may be another indicator (this must be indicated in the documents).

Calculation examples.

Example 1. A furniture assembly company employs 40 people. Their working day is a standard 8 hours. It is necessary to calculate the man-hour indicator for one working month - September. This September there are 20 working days. We substitute the indicators into the formula. To indicate the exact number of working hours, multiply the number of working days by hours. It turns out:

40 * 8 * 20 = 6400

This was an example of how the calculation should be done in principle. However, in reality, everything is very rarely so perfect. Some employees go on vacation in the middle of the month, some may get sick, some work part-time, etc. Let's give another example.

Example 2. 40 people work 8 hours a day. However, in September, employee Vasiliev worked only 10 days and then went on vacation. Ivanov and Sidorov are students and work part-time. Employee Berezina was on maternity leave for the entire month. And citizen Petrov went on sick leave for 3 days. It turns out that out of forty people, only 35 people worked full day, 8 hours, all 20 days.

We calculate the indicator for these 35 people using the formula: 35 * 8 * 20 = 5600

Then we count the number of hours for Vasiliev: 8 * 10 = 80

Part-time: 2 * 4 * 20 = 160

We don’t take employee Berezina into account at all. And for citizen Petrov, we subtract 3 days of sick leave from working days: 8 * (20 – 3) = 136

And then we add up all the resulting indicators: 5600 + 80 + 160 + 136 = 5976

Quarterly calculation

It is also important to know how to calculate the standard working hours for a quarter, that is, for three months. The standard working day is 8 hours. All calculations are carried out very simply. First you need to determine what the labor norm is in each month.

Calculation example:

1. Let's assume that there are 168 work hours in July. It remains to calculate the amount of time only for the next 2 months.
2. There are also 168 working hours in August, and 160 in September.
3. This means that the norm for the quarter is as follows: 168+160+168=496 hours.

If necessary, a similar calculation can be carried out for each quarter. Most often, company management uses the definition of the norm on a quarterly basis.

RV calculation for 2021

How to calculate standard working hours for 2021?

The production calendar is taken as a basis. Here you need to take into account that the year is a leap year, and there are 366 days in it. Working days are 247. Weekends and holidays are 119. There are only two pre-holiday days this year.

Calculating using the formula (if a 40-hour work week is taken), it turns out: 8 * 366 - 2 = 1974 hours.

From here you can calculate the average monthly rate: Simply divide the resulting number by 12. The result is 164.5 hours.

If we take into account a week consisting of 36 hours, then the year will be 1776.4 hours. And with a 24-hour week, there are correspondingly 1183.6 hours of RT.

Calculation for shift schedule

With this type of schedule, cumulative time tracking is often used.

Summarized accounting is used for shift schedules, sliding days off and approval of flexible working hours.

The need for such accounting arises in cases where the required norm, for example, 40 hours a week, is not maintained. But it is leveled off over a certain accounting period - it can be 1 month (which is more convenient), a quarter or a year.

Example:

Driver Yu.P. Ivanov, who works at Petra LLC, where summarized accounting has been introduced, and a quarter is taken for calculation, worked 447 hours from January to March inclusive of 2021.

Of them:

• 118 hours in January;
• 145 hours in February;
• 184 hours in March.

This driver is an employee with a 40-hour work week. This means that the norm for the first quarter is 447 hours, where :

• 120 hours - January;
• 159 hours - February;
• 168 hours - March.

From the calculations it is clear that the norm was not exceeded.

Calculation of RV on a business trip

The seconded person performs an official assignment, and not his own function specified in the employment contract.

In accordance with this, the time spent by an employee on a business trip is not the working time defined in Article 91 of the Labor Code.

The duration of RT in this case is set based on several factors:

• nature of the job assignment;
• fulfillment conditions;
• operating mode of the receiving party.

If you are hired on a business trip on weekends or holidays, these days must be marked on the time sheet and paid accordingly.

How to properly record employee working hours? You can find an example of an order for the summary recording of working hours here.

What should you do if you quit your job and find out that you are pregnant? Find out here.

Calculation of RR with a schedule of days in three

This type of schedule is classified as either shift work or flexible work. In this case, the standard of 40 hours per week cannot be met. Therefore, hours exceeding the norm will be considered overtime, and their number will be determined at the end of the accounting period.

Here it is more convenient to choose a period for accounting equal to one year. Then the processing will be compensated by the shortfall.

Calculation for a year

Labor rationing is an important procedure that allows you to determine the number of hours that employees are required to work. When making calculations, the calendar year is often used as the accounting period. Hours are calculated in two ways. You can use the method that is used to calculate the quarter. You just need to determine the amount of the working period for all 12 months.

Another procedure for determining the norm was established by order of the Ministry of Health and Social Development of the Russian Federation No. 588n. The calculation is carried out using the formula: 40/5*number of working days per year. After this, from the resulting number you should subtract the number of hours that the employees did not work. We are talking about reductions before the holidays.

When determining the norm for 2021 according to the billing period, the following nuances should be taken into account:

1. Sunday must be counted as a day off. And it doesn’t matter how many days of rest a subordinate actually has per week - 2 or 1. For some categories of subordinates, it is possible to transfer the day of rest to another date.
2. Don't forget about official holidays, which are not used in calculations.
3. When a holiday falls on a day of rest, the day off is postponed. These rules do not need to be used only when calculating labor standards for January.
4. The length of the working day before a holiday is always reduced by 1 hour.

When making calculations, you must follow these rules, otherwise the final number of hours will be incorrect.

Brief overview of basic terms

Below we suggest familiarizing yourself with the terms that were used in the calculations given above.

Days worked

A day worked is the time spent by each employee performing their job duties . Regardless of the actual length of the production day, the day is considered worked if the employee arrives at his workplace on time.

In addition to the above, the time that the employee spent on a business trip, was on duty, or combined several positions on the territory of the enterprise is added to this value.

To calculate man-hours accurately, it is necessary to maintain a time sheet.

Turnouts

The term “attendance” means the total result of adding up days worked and all-day downtime. The term is quite easy to understand.

No-shows

The term “absenteeism” should be understood as the period of time during which a certain employee was absent from his workplace . There are many different reasons for not showing up to your workplace, both respectful and disrespectful. The only exception to this rule is cases related to production downtime.

Valid reasons include vacation, maternity leave, educational leave, illness and other absences permitted by law. This includes performing military or civilian duties. In addition, some personal reasons are valid reasons for not showing up to your workplace. However, in this case, preliminary coordination with the administration of the enterprise is necessary.

Sometimes this list expands significantly. Often, valid reasons include labor strikes or mass absences from work.

Absence from the workplace without a valid reason includes absenteeism, failure to appear on the territory of the organization for more than three hours from the start of the work shift. In addition, unexcused reasons for absences include exclusion from the work process for existing objective reasons.

Production downtime

An all-day downtime is a working day during which the employee does not perform his direct job duties due to the influence of various factors that he cannot influence. Such downtime includes various malfunctions of production equipment or power outages on the territory of the enterprise. At the moment, the employee can either be at his workplace or absent, having notified the administration in advance.

Assessing the effectiveness of working time is a fundamentally important task

Labor hours

Labor hour is the time spent by an employee who does not have the necessary qualifications at a certain workplace. The number of labor hours in one week is at least forty hours (taking into account that the enterprise in question has a standard eight-hour working day). The calculation of payment for labor hours is carried out in accordance with the current law specified in the Labor Code. Using labor hours, wages are calculated for personnel who do not have the necessary qualifications.

Types of charts

The length of the working day most often depends on production needs. Therefore, it is rare that employers can provide their staff with a standard 5-day period. The most commonly used modes are:

1. 24 hour shift with several days off.
2. Work shift with 10 or 12 hours of work. Then the staff has more days off than planned.
3. Shift is 12 hours, with alternating day and night shifts.

Note: these are not all the regimes that able-bodied citizens have to face. But, based on the specifics of some professions, a regular 8-hour shift may be disadvantageous for both management and the subordinates themselves.

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Production calendar

In order for managers to correctly calculate labor standards, there is a special document. This is the so-called production calendar, which takes into account all working days, as well as rest days, including holidays. This document is not a normative act and therefore has no legal force.

However, it is very useful for accountants or HR employees whose responsibilities include keeping time records and calculating earnings. The production calendar can be found online and used at your discretion. Also, the law does not prohibit organizations from independently developing such documents. To do this, you can take a regular calendar and indicate working days and weekends in it in accordance with established rules.

Payroll calculation with summarized recording of working hours

According to the general rules, when summarizing the working hours, a time-based payroll system is drawn up.

To calculate salaries, the following methods are used:

• monthly salary in the form of a basic amount;
• hourly tariff rate in the form of a base value.

Wages are calculated based on the salary indicated for the accounting period at a standard hourly rate.

When calculating wages for a period, there may be an increase or decrease in the norm of hours of labor activity, but which does not exceed the specified norm in the production calendar. In this case, an hourly rate may be applied to produce a cumulative calculation. This rate is calculated based on the total hourly rate for the month.

Principles of calculating wages using time sheets

The calculation of holidays for the cumulative recording of working hours is made on the basis of Article 53 . This article contains information on payment during the holiday period.

There are such types of payment as:

• double piecework payment (paid to persons who work piecework);
• double tariff rate per day or hour (paid to employees who work based on these rates);
• In the case of salary payments, the following payments are provided on holidays - a single rate in addition to the salary in the absence of overtime or a double rate in excess of the salary if the calendar norm is exceeded.

In addition, the establishment of a specific size on holidays and weekends is made when registering labor relations.

Online calculator for personnel officers

In order to correctly make calculations and draw up schedules in the timesheet for calculating the working period, an online calculator has been created. Easy to use and designed to help everyone, the online calculator can be found on the Internet. You can use this calculator online or download it.