Art. 139 TC RF with comments

In accordance with Article 139 of the LC RF, there is a special procedure for calculating wages, which is absolutely unique for all people and organizations. This is done specifically to ensure that in any region these actions were carried out in the same way. This approach guarantees the equality of all people in terms of payroll calculations. Naturally, the amount that this or that person receives for his work can vary very much from each other. However, the very fact of the same calculations allows us to take into account both very high and extremely low fees in the same way. The process of accounting work, the control functions of public services and so on are greatly facilitated. In addition, the worker himself is always clear about what and how to calculate.

average salary

The Labor Code (Article 139 of the LC RF) describes the specifics of payroll calculations in the average value. Few people know why this indicator is needed at all and in which areas it is used. In fact, for ordinary people, the value of average wages in everyday life is for nothing. The bottom line is that such calculations are made taking into account both the minimum and maximum indicators. That is, this indicator is not a real and adequate estimate, however the opposite is asserted. For example, 10 employees have a salary of 5 thousand, and one - 100 000. The average salary in this scenario will be about 13-14 thousand, which will not give an accurate understanding of the problem. Nevertheless, in some cases, the indicator may well be taken into the general, global calculation by statistical bodies. The more people whose payment level is used to create the report, the more accurate the data will be presented in the end. That is, on the scale of the city, region or country this information will be really useful and necessary.

Part 1

In the first part of Art. 139 of the LC RF states that in all cases when it is required to calculate the average wage, it is necessary to use a unified procedure. In the same place there is information that this applies to both payments directly from the employer, and any other types of payments, whatever the source of their origin. For example, it may be a process of collecting money for a period of absenteeism. Here, too, should be borne in mind that the reasons for such actions of an employee may not depend on him personally. For example, the phrase in the workbook may be incorrectly formulated, it may be absent altogether, and among other things, there are also court requirements. That is, he can decide that the individual employee was dismissed not by the rules or without good reason for that. As a consequence, it will be necessary to restore it to the previous place of work. But with this there may be problems, the solution of which the company will spend a certain amount of time.

Part 2

In accordance with the Labor Code of the Russian Federation (Article 139, paragraph 2), in the process of making calculations of the average wage level, it is necessary to take into account absolutely all the types of payments envisaged by this system. It should be recalled that the source of such payments does not play a significant role. Directly the list of payments is specified in the decree of the Government of the Russian Federation No. 922 of December 24, 2007. This information is given in clause # 2. For example, this includes wages, bonuses, various forms of remuneration and any types of payments that can be applied to this particular employer. But there is an exception. So, in the same document, only in point # 3, it is indicated that in calculating the average wage, according to the RF Labor Code (Article 139, paragraph 2), all types of payments that are not directly related to wages should not be taken into account. This applies primarily to social payments, such as tuition, travel, food, rest and so on.

Part 3

Regardless of the mode of operation, the average salary should be calculated taking into account all of its payments and working hours. Such indicators, in accordance with Part 3 of Art. 139 TC RF, are taken for 1 year before the onset of the period of the maintenance fee. That is, the period must be exactly 12 months. Even in the situation when the employee did not work for a year, the data from previous places are taken into account so that in the end the period is still 365-366 days. If you can not get this information, it means that you should take data for a specific month (the last one before the salary is saved) and take into account how many people worked and received for this period. But there are situations when this information does not exist. In this case, you just need to take into account that salary, which he was put in accordance with the terms of payment for the company.

Part 4

In this paragraph, there is information on the existence of the order of settlements in order to successfully and correctly pay for the holiday itself, as well as compensation for it, if necessary. As in the previous paragraph, the data for the last year should be taken into account. Further, the amount received is divided directly into 12, according to the number of months, and by 29.4. The last digit represents the average number of days. It should be remembered that earlier the number was taken into account 29.3, but after the revision of the information it was corrected more accurately. An important feature specified in Part 4 of Art. 139 TC RF, is the order of payments. So, the employee is obliged to receive money for leave not later than 3 days before the moment of its beginning. In general, funds can be received earlier, but a person can change his mind, which entails certain problems. In this case, when paying out strictly for 3 days, it is usually too late to change the decision. Also, if it is necessary, even after this payment, you can refuse to leave, but in this case you will have to return all received money.

Part 5

In accordance with part 5 of article 139 of the LC RF, the calculation of the average wage that is used to pay for leave or its compensation must be made by dividing the number of funds accrued on the number of working days. Separately, it should be noted that this approach should be taken into account 6 days a week, not 5. For all employees who work remotely, part-time, and so on, all the same, the standard rules are used, common to all individuals. Legislation provides for the possibility of using other types of settlements. But only on the condition that the resulting amounts will be more than those that were calculated under this provision.

Part 6 and 7

This set of provisions (Article 139 of the LC RF) does not carry particularly useful information and simply informs the reader that all norms, rules and requirements have been determined by the Government of the Russian Federation. At the same time, the opinion of the Trilateral Commission, which deals with the regulation of social and labor relations, was taken into account. If simpler, then everything that is written is really agreed, reasonable, logical and makes the life of ordinary people more comfortable and stable. It is possible to argue about this for a long time, but if we take into account only the logic, then it will not be possible to find any discrepancies.

Structure and list of payments

If you summarize all of the above, you can more accurately determine how the average earnings are calculated. Art.139 TC RF includes a lot of not immediately understandable elements, to deal with which is best separately. Thus, the first step is to determine which elements are needed for correct calculations. In accordance with all available information, pay attention to the period and types of payments. That is, there are only two basic components on which everything else is based. And, given the fact that the period is more or less clear, the second logical action will be to determine more precisely which payments should be taken into account. They include district coefficients, interest-bearing allowances, incentive payments, various bonuses, supplements and surcharges. It also includes the salary itself and the tariff rate. Below is a rather short but capacious list of payments, which are not always obvious, but are used relatively often.

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• Payments for long service, bonuses and rewards.
• Compensation for special, complex or non-standard working conditions.
• Salary in accordance with salary.
• Percentage of sales (if any).
• Payment in the equivalent (goods, services, etc.).
• Fees and fixed fees for specific types of services or works.
• Reward for replacement.
• Salary for work over a certain period.
• Additional payments for skills, qualifications and so on.

Naturally, this is not a complete list. However, in most cases, even this happens more than enough. Each enterprise has its own specific work, and such calculations are usually identical to each other.

Features and Examples

About some not very standard points have already been mentioned above. Nevertheless, in order for the interpretation of Art. 139 TC RF with the comments was more understandable, should be given specific examples. So, there is a certain employee for whom it is necessary to calculate the average wage. If he worked before this 12 months or more, and each of them received the appropriate payment, then the decision will be elementary. For example, during this period, he almost always received the same amount of 10 thousand rubles. The exception is the first and last months, for which the amount was earned in 2000 and 5000 respectively. The calculation will look like this: (10 * 10000 + 2000 + 5000) / 12 = 8916.67 rubles. This will be the average wage. But, say, he worked for this company only 6 months, and before that he worked in another company. In this case, the amount is taken for the specified period and is added to what was before. Further calculation is similar.

Common Issues

As always, when talking about legislation, a lot of questions arise. Some of them arise simply because of inattention, but others really need explanations. This is also true of Art. 139 of the LC RF. So, some are interested in situations for which this rule of law is generally intended. The answer is simple: it should be applied in the process of calculating the payments to management when it is dismissed by the owner, during the reduction of employees, in the payment of sick leave and travel, as well as determining the amount for leave. The second question concerns what is not guaranteed when calculating: these are social payments, dividends, loans and material assistance.

The result

So, Article 139 of the LC RF describes an extremely useful and necessary mechanism aimed at calculating the average wage for a given period. This information is important both in order to determine the desired amount of payment, and for the statistics bodies. The first function is important to workers and employees, and the second to the state. In addition to specialists who directly deal with wages, the rest of the staff does not need to delve into the details, because in the event of a violation, this will sooner or later be revealed, and the amount will still be added. Nevertheless, it will not be difficult to understand the problem, which will allow us to always monitor all amounts that are available now or will be available in the future.