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• Introduction
• Conclusion
• Bibliography

Introduction

By 2008, trends of sustainable socio-economic growth had formed in Siberia and the Far East. Currently, the growth rate of gross regional product (GRP) of the regions of Siberia and Far East lag, albeit slightly, behind the corresponding indicators in the central part of Russia. In the Central part of the country over the past 5-7 years (GRP) has increased by 3.4 times, and in the Siberian and Far Eastern Federal Districts - by 2.8 times.

The economic growth rates of these regions have a serious impact on the development of the labor market, both in qualitative and quantitative aspects.

Currently in Russia there are a number of problems that in one way or another affect the standard of living of the population, including the cost of living, the level of cash income, and the average monthly wage of the population.

An objectresearch - salary.

Itemresearch- statistical analysis of wages.

Target course work- conduct an analysis of the level of wages and the cost of living both in the Russian Federation as a whole and in individual regions of the Siberian Federal District.

The following need to be addressed tasks:

1. Analyze the average monthly accrued wages of workers by economic sector;

2. Analyze the average monthly accrued wages of industrial production personnel by industry sector;

3. Explore the concept and composition of the living wage;

4. Analyze the average monthly salary in the regions of Siberia and the Russian Federation;

5. Analyze the labor cost structure.

1. Analysis of wages for employees of enterprises and organizations

1.1 Analysis of the average monthly accrued wages of employees by economic sector

Data for analyzing the average monthly accrued wages of employees by type economic activity are presented in Table 1

Table1

Average monthlyaccruedsalarypayworkersBykindmeconomicactivities

Rice.1 Dynamicsmonthly averagesalaryboardsworkers

Average monthly accrued wage employees in total in 2002 amounted to 4,248 rubles, in 2004 - 6,707 rubles, which is 63% more than in 2002; in 2006 - 10,408 rubles, which is 64% more than in 2004.

When I analyze the average monthly accrued wages of employees by type of economic activity, we see the following:

average monthly salary region

Agriculture, hunting and forestry - the salary in 2006 was 5,080 rubles, which is 2.8 more than in 2002.

Fishing and fish farming - wages in 2006 - 9,462 rubles, which is 2.3 times more than in 2002.

Mining - wages in 2006 - 16,080 rubles, which is 2.5 times more than in 2002.

Production and distribution of electricity, gas and water - wages in 2006 - 10,642 rubles, which is 2.2 times more than in 2002.

Construction - wages in 2006 - 10,648 rubles, which is 3.1 times more than in 2002.

Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items - wages in 2006 - 7,330 rubles, which is 2.8 times more than in 2002

Hotels and restaurants - wages in 2006 - 5,657 rubles, which is 2.1 times more than in 2002.

Transport and communications - wages in 2006 - 11,782 rubles, which is 2.4 times more than in 2002.

Financial activity - wages in 2006 - 20,627 rubles, which is 2.0 times more than in 2002.

Operations with real estate, rent and provision of services - wages in 2006 - 9,291 rubles, which is 2.7 times more than in 2002

Public administration and military security; compulsory social security - wages in 2006 - 13,392 rubles, which is 2.4 times more than in 2002.

Education - salary in 2006 - 6,908 rubles, which is 2.3 times more than in 2002.

Healthcare and provision of social services - wages in 2006 - 7,290 rubles, which is 2.3 times more than in 2002.

Provision of other communal, social and personal services - wages in 2006 - 6,611 rubles, which is 2.3 times more than in 2002.

1.2 Analysis of the average monthly accrued wages of industrial production personnel by industry sector

The average monthly accrued wages of PPP by industry sector (rubles) are presented in Table 2.

Table2

Average monthlyaccruedsalarypayPPPByindustriesindustry (rubles)

Fig.2 Dynamics of growth of average monthly wages of workers and employees

In 2004, the average monthly accrued wages of industrial workers by industry sector amounted to 7,864.8 rubles, which is 5,129.1 rubles more. more than in 2000

The average monthly wage of workers in 2004 was 6,588.4 rubles, which is an increase of 4,228.7 rubles. more than in 2000. The average monthly salary of employees in 2004 was 11,889.5 rubles, which is 7,778.1 rubles more. more than in 2000

In the electric power industry, the average monthly accrued wages of workers in 2004 amounted to 8,160.9 rubles, which is 4,939.6 rubles more. more than in 2000; The average monthly accrued wages of employees in 2004 amounted to 16,803.5 rubles, which is 10,574 rubles more. more than in 2000

In the fuel industry, the average monthly accrued wages of workers for 2004 amounted to 15,013.6 rubles, which is 9,425.9 rubles. more than in 2000; The average monthly accrued wages of employees in 2004 amounted to 32,555.7 rubles, which is 21,956.9 rubles. more than in 2000

In the oil industry, the average monthly accrued wages of workers for 2004 amounted to 11,458.7 rubles, which is 6,815.8 rubles more. more than in 2000; The average monthly accrued wages of employees in 2004 amounted to 22,959.9 rubles, which is 14,576 rubles. more than in 2000

IN gas industry The average monthly accrued wages of workers for 2004 amounted to 27,750.5 rubles, which is 18,475.6 rubles more. more than in 2000; The average monthly accrued wages of employees in 2004 amounted to 46,172.0 rubles, which is 29,706.5 rubles. more than in 2000

In the coal industry, the average monthly accrued wages of workers for 2004 amounted to 9,200.8 rubles, which is 5,527.4 rubles more. more than in 2000; The average monthly accrued wages of employees in 2004 amounted to 16,593.8 rubles, which is 10,912.3 rubles more. more than in 2000

In the shale industry, the average monthly accrued wages of workers for 2004 amounted to 5,969.0 rubles, which is 3,764.4 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 10,308.5 rubles, which is 6,790.4 rubles more. more than in 2000

In the peat industry, the average monthly accrued wages of workers for 2004 amounted to 2,774.8 rubles, which is 1,567.1 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 5,463.3 rubles, which is 3,150.2 rubles more. more.

In the ferrous metallurgy, the average monthly accrued wages of workers for 2004 amounted to 7,909.1 rubles, which is 4,838.1 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 16,023.7 rubles, which is 10,402.2 rubles more. more.

In non-ferrous metallurgy, the average monthly accrued wages of workers for 2004 amounted to 11,727.3 rubles, which is 6,230.5 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 20,187.6 rubles, which is 11,169.7 rubles more. more.

In the chemical and petrochemical industries, the average monthly accrued wages of workers for 2004 amounted to 6,023.0 rubles, which is 3,769.6 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 10,504.2 rubles, which is 6,480.3 rubles more. more.

In the chemical industry, the average monthly accrued wages of workers for 2004 amounted to 5,927.7 rubles, which is 3,607.7 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 10,075.2 rubles, which is 5,961.7 rubles. more.

In the petrochemical industry, the average monthly accrued wages of workers for 2004 amounted to 6,428.6 rubles, which is 4,158.8 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 11,690.9 rubles, which is 7,805.2 rubles more. more.

In mechanical engineering and metalworking, the average monthly accrued wages of workers for 2004 amounted to 5885.3 rubles, which is 4036.9 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 8634.7 rubles, which is 5788 rubles. more.

In the electrical industry, the average monthly accrued wages of workers for 2004 amounted to 5,718.8 rubles, which is 3,876 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 8634.7 rubles, which is 6073.9 rubles. more.

In the machine tool and tool industry, the average monthly accrued wages of workers for 2004 amounted to 5319.7 rubles, which is 3688.4 rubles more. more; The average monthly accrued wages of employees in 2004 amounted to 7172.1 rubles, which is 4983.2 rubles. more.

2. Analysis of the cost of living

2.1 Concept and composition of the living wage

The average cost of living per capita is presented in Table 3.

Table 3. The cost of living (on average per capita; rubles per month)

Fig. 3 Comparison of the dynamics of the cost of living among the able-bodied, pensioners and children

In 2002, the cost of living was 1,922 rubles; subsequently, the cost of living increased in 2003 - 2,139 rubles, which is by 217 rubles. more than in 2002; in 2004 - 2,306 rubles, which is 167 rubles. more than in 2003; in 2005 - 2,617 rubles, which is 311 rubles. more than in 2004; in 2006 - 2,935 rubles, which is 318 rubles. more than in 2005. There was also a quarterly increase in the cost of living. However, there were cases of decrease, for example, in 2002, in the 2nd and 3rd quarters, the cost of living remained unchanged and amounted to 1,919 rubles. In 2003, in the 3rd quarter, the cost of living decreased by 50 rubles compared to the 2nd quarter. In 2005, in the 3rd quarter there is a decrease of 6 rubles and amounts to 2,633 rubles. In 2006, in the 4th quarter compared to the 3rd quarter there was also a decrease of 41 rubles. and amounted to 2,933 rubles.

The cost of living working population in 2002 amounted to 2,085 rubles, and in 2006 - 3,178 rubles, which is 1.5 times more.

The cost of living for pensioners in 2002 was 1,346 rubles, and in 2006 - 2,107 rubles, which is 761 rubles. more.

The cost of living for children in 2002 was 2,002 rubles, in 2006 - 2,965 rubles, which is 963 rubles. more.

2.2 Comparative analysis subsistence level of the working population, pensioners, children of the Kemerovo region and the Russian Federation

The cost of living in the Kemerovo region is presented in Table 4

Table 4

The cost of living in the Kemerovo region

Fig.4 Dynamics of the cost of living in 1 sq.

The diagram shows that the cost of living in the Kemerovo region is growing. The highest subsistence level is observed among the working population and children. For pensioners, the cost of living is approximately 30% less.

3. Analysis of average monthly wages in the regions of Siberia and the Russian Federation

The composition of the population's monetary income is presented in Table 5.

Table 5

Composition of cash income of the population

Fig.5 Dynamics of monetary income of the population

The monetary income of the population from 2002 to 2006 constantly increased. In 2006, compared to 2002, income increased by 2.3 times.

In 2002, the largest share of the population's monetary income was occupied by wages, which amounted to 39.2% of the total income of the population or 54,607 rubles. In second place are other incomes, which account for 30.6% of the total or 42,649 rubles. In third place are social payments - 13.8% or 19,186 rubles. Income from business activities accounts for 12.9% of the total share, and income from property is only 3.5%. If we analyze the dynamics of monetary income, then wages increased every year and in 2006 amounted to 40.6% of the total or 130,365 rubles; income from property also increased and in 2005 amounted to 8.0% of the total versus 3.5% in 2002, but in 2006 income from property dropped sharply to 5.8% of the total; social payments have been decreasing over the past three years and in 2006 amounted to 12.5% ​​of the total; income from business activities also decreased and in 2006 amounted to 10.8% of the total compared to 12.9% in 2002.

Cash income per capita for the Siberian Federal District is presented in Table 6 and Fig. 6.

Table 6. Cash income per capita in the Siberian Federal District (monthly average, rubles)

Fig. 6 Dynamics of monetary income indicators per capita between the region with the highest growth rate and the lowest growth rate of monetary income over a number of years

High levels of cash income per capita were registered in 2002 in the Krasnoyarsk Territory - 4,346 rubles, in the Kemerovo region - 3,994 rubles, in the Tomsk region - 3,954 rubles. The lowest figures for 2002 were shown by the Altai Republic - 2,355 rubles, the Tyva Republic - 2,402 rubles. and Altai Territory - 2,194 rubles. Against the general background, there is an increase in the monetary income of the population in the Siberian Federal District from year to year. In 2006, the Altai Republic increased the amount of cash income per capita by 2.3 times compared to 2002, which amounted to 5,331 rubles, which was still less on average per month than in other regions. In the Republic of Buryatia, the average amount of cash income per capita also increased by 2.2 times compared to 2002 and amounted to 6,961 rubles, in the Republic of Tyva - 4,935 rubles. (2.1 times), in the Republic of Khakassia - 6,353 rubles. (2.0 times), in the Altai Territory - 6,137 rubles. (2.8 times), in the Krasnoyarsk Territory - 9,076 rubles. (2.1 times), in the Irkutsk region - 8,566 rubles. (2.4 times), in the Kemerovo region - 9,449 rubles. (2.4 times), in the Novosibirsk region - 8,399 rubles. (2.8 times), in the Omsk region - 9,044 rubles. (2.8 times), in the Tomsk region the highest monthly average amount of cash income per capita is 9,889 rubles. (2.5 times), in the Chita region - 6,999 rubles. (2.3 times).

Real cash incomes for the Siberian Federal District are given in Table 7 and Fig. 7.

Table 7. Real cash income in the Siberian Federal District (as a percentage of the previous year)

Fig. 7 Dynamics of the rate of cash income by region with the highest growth rate (Tuva Republic) and the lowest (Krasnoyarsk Territory)

The highest rates of real cash income in the Siberian Federal District were registered in 2002 in the Altai Republic - 28%, the Tyva Republic - 33%, and the Chita Region - 26%. The minimum growth rates are Krasnoyarsk Territory, Irkutsk Region - 8%, Republic of Khakassia - 10%. In 2002, the highest growth rate was observed on average for all regions of the Siberian Federal District, which amounted to 17.5%. In 2003 it was 11.4%, in 2004 - 8%, in 2005 - 10.2%, in 2006 - 13%. In 2006, the highest growth rates of real cash income were shown by the Altai Territory - 25%, the Novosibirsk Region - 16%, and the Omsk Region - 18%. The minimum growth rates were registered in the Republic of Buryatia - 8%, Krasnoyarsk Territory - 3% and Chita Region - 9%.

Let's consider the remuneration of employees of organizations (Table 8, Fig. 8).

Table 8. Remuneration of employees of organizations

Fig.8 Dynamics of average monthly nominal wages

The average monthly nominal accrued wage increases every year. If in 2002 it was 4,248 rubles, then in 2006 it was 10,408 rubles, an increase of 2.5 times. Each year, the growth rate of average monthly nominal wages increased by approximately 20-29%. The highest growth rate of average monthly wages was observed in 2005 compared to 2004 by 29%, which amounted to 1,947 rubles. The lowest growth rate was observed in 2006 compared to 2005, only 20%. The growth of real wages each year was 10-16%. The highest growth rate of real wages was in 2004 compared to 2003 and amounted to 16%, the lowest in 2003 and 2005 was only 10%.

The average monthly accrued wages of workers in Russia and the regions of the Siberian Federal District are presented in Table 9 and Figures 9 and 10.

Having analyzed the average monthly wages of workers in the Russian Federation, we can conclude that there is a general increase in wages. If in 2002 the average monthly accrued salary was 4,360 rubles, then in 2006 it was 10,634 rubles, which is 2.4 times more.

Table 9. Average monthly accrued wages of employees in Russia and the regions of the Siberian Federal District (rubles)

Fig.9 Dynamics of average monthly accrued wages by regions with high average monthly wages

In 2002, the highest average monthly wage in the Siberian Federal District was in the Krasnoyarsk Territory - 6,171 rubles, in the Irkutsk region - 5,025 rubles, Tomsk region - 5,235 rubles. The lowest average monthly accrued wages were observed in the Altai Republic - 3,058 rubles, Altai Territory - 2,568 rubles, Omsk Region - 3,453 rubles.

In 2006, the Krasnoyarsk Territory, Irkutsk Region and Tomsk Region remained among the leaders in terms of average monthly accrued wages and increased by 2.2 times compared to 2002. The maximum average monthly salary was 12,472 rubles. (Krasnoyarsk Territory), higher than the average monthly salary in the Russian Federation - 10,634 rubles.

Fig. 10 Dynamics of average monthly accrued wages in regions with low average monthly wages

The minimum average monthly wage in 2006 was observed again in the Altai Republic - 7,438 rubles, in the Tyva Republic - 8,647 rubles. and Altai Territory - 6,147 rubles, which is less than the average monthly salary in the Russian Federation.

4. Labor cost structure analysis

Table 10. Labor cost structure

Fig. 11 Dynamics of average monthly labor costs by type of activity

Analyzing the diagram, we can conclude that the highest average monthly labor costs are observed in the mining industry - 27,601.8 rubles, and financial activities- RUB 22,894.9 Lowest costs in the wholesale and retail and repair of motor vehicles, motorcycles, household products and personal items.

Conclusion

The growth rate of the data economy of the Siberian Federal District has a serious impact on the development of the labor market, both in qualitative and quantitative aspects.

At the same time, negative demographic trends associated with a reduction in the total population (by 4-5% over the last 5 years), including those of working age, aggravate the problem of shortages. labor resources.

The regions of Siberia and the Far East are not competitive enough due to low wages and the quality of jobs.

The low level of wages in the public sector and certain sectors of the non-budgetary sector contributes to the deepening of sectoral imbalances in the labor market. The rate of decline in the share of workers with earnings below the subsistence level in these areas is significantly lower than in the Central Federal District. As a result, 17% of working citizens have an income below the subsistence level.

The cost of living in the second quarter of 2008 increased by 247 rubles and reached 4 thousand 856 rubles.

The cost of living for the working population was 5 thousand 247 rubles, for pensioners - 3 thousand 838 rubles, for children - 4 thousand 759 rubles.

In the first quarter of 2008, the cost of living per capita was set at 4 thousand 609 rubles. Thus, in the second quarter this figure increased by 5.4%.

One of the directions of state policy in the labor market is to increase the competitiveness of jobs, which will prevent further outflow of the working population from the regions of Siberia and the Far East, and will also help attract work force from labor surplus regions.

Increasing the competitiveness of jobs will require increasing wages and improving working conditions.

An increase in wages must be accompanied by an increase in labor productivity. A necessary condition for increasing labor productivity is the modernization of production and effective management staff.

The introduction of new technologies will help improve working conditions and reduce occupational injuries.

The next direction of state policy in the labor market is to increase the efficiency of using its own labor resources. To solve this problem you will need:

· attracting young people to master blue-collar professions;

loss prevention qualified personnel;

· promoting conservation and development initiatives human resources enterprises.

It is also necessary to promote the integration into the labor market and effective employment of unemployed citizens who lack competitiveness in the labor market and experience difficulties in finding employment. These include:

· disabled people and women raising disabled children;

· graduates of general education institutions who do not have a profession;

· citizens of pre-retirement age who have lost their jobs;

· citizens unemployed for a long time, including women seeking to resume labor activity after a break associated with the birth and raising of children.

Bibliography

1. General theoretical statistics / Ed. O.Z. Bashina. - M.: Finance and Statistics, 2002. - 440 p.

2. Popov L.A. Analysis and modeling of labor indicators. - M.: Finance and Statistics, 1999. - 458s

3. Russian statistical yearbook. 2002. Statistical collection. - M.: Goskomstat of Russia, 2002.

4. Russian statistical yearbook. 2003. Statistical collection. - M.: Goskomstat of Russia, 2003.

5. Russian statistical yearbook. 2004. Statistical collection. - M.: Goskomstat of Russia, 2004.

6. Russian statistical yearbook. 2005. Statistical collection. - M.: Goskomstat of Russia, 2005.

7. Russian statistical yearbook. 2006. Statistical collection. - M.: Goskomstat of Russia, 2006.

8. Statistics. Tutorial/ Under. Ed.V.G. Ionina. - M.: INFRA-M, 2002. - 384 p.

9. Social statistics: Textbook/ Ed. Corresponding member RAS I.I. Eliseeva. - M.: Finance and Statistics, 2003. - 480 p.

10. Theoretical statistics / Ed. R.A. Shmoilova. - M.: Finance and Statistics, 2000. - 560 p.

11. Hussmans R. Mehran F., Verma V. Survey of the economically active population: employment, unemployment and underemployment. ILO Methodological Guide / Translated from English. In 2 books. - M.: Finstatinform, 1994. - 475 p.

12. www.gks.ru Official website of the State Statistics Committee.

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The Labor Code of the Russian Federation contains a lot of situations when it is necessary to calculate the average monthly salary. The average salary of employees is necessary for calculating vacation pay, severance pay, when paying for business trips, periods of study without work, and downtime due to the fault of the employer. The average monthly salary is needed to calculate payments to participants in collective bargaining agreements, employees temporarily transferred to another job due to exceptional cases, employees who donate blood, and many others.

From the article you will learn:

average salary

The calculation of the average salary is regulated:

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Advance amount and salary payment days: how to prescribe safe conditions.

In all cases of determining the average salary, first of all, a calculation is necessary average monthly earnings in 12 months. How to count average earnings in a year? You need to divide the total amount of payments received by the employee by 12.

Download documents on the topic:

Average salary calculation

Stage 1. Determine the billing period.

In an ideal situation, the billing period is the 12 calendar months preceding the month in which the employee retains his average earnings. For example, an employee goes on vacation on July 10, 2017, his pay period is from July 1, 2016 to June 30, 2017. An employee goes on a business trip on June 30, 2017, his average earnings are calculated based on the period from June 1, 2016 until May 31, 2017

As a rule, there are no situations where an employee has actually worked for a whole year. Most likely, within the estimated 12 months there will be periods when the employee did not work for various reasons: paid vacation or at your own expense, was sick, studied, and so on. These periods must be excluded from the calculation together with the amounts accrued for them.

If it turns out that the employee did not earn anything during the accounting year or that the entire year consists of time excluded from the calculation (for example, when using parental leave), the previous 12 months are taken for calculation.

If there are no salary accruals before the payroll period, for example, an employee starts work and goes on a business trip in the same month, his average earnings are calculated based on the salary accrued in the same month. If you did not have time to make such accruals, the calculation must be made according to the tariff rate, salary ( official salary) employee.

Stage 2. We calculate the salary for the year.

At this stage, we calculate the employee’s income in billing period.

We will take into account all payments provided for by the organization’s current remuneration system, in particular:

all accrued wages, as well as fees for full-time employees of media editorial offices and arts organizations;

any allowances and additional payments (for skill, class, intensity, work experience, performance extra work, team management, working with state secrets, etc.);

all payments related to working conditions: regional coefficients and percentage bonuses, additional payments for hazardous work, for work at night, on weekends and holidays, for overtime work and etc.;

any other types of salary payments used by the employer.

But social payments and compensation not related to wages are not taken into account. These include material aid, compensation paid to employees for food, travel, housing, rest, etc.

Special rules are provided for accounting for bonuses, since they can be accrued for different periods of work:

monthly premiums are included in the calculation if they were accrued during the billing period;

premiums for longer periods (quarter, half-year, etc.) are taken into account in full if accrued for a period less than the calculated one; and if the period exceeds it, its part for the months of the billing period is taken into account;

annual awards, one-time awards for length of service accrued for the previous year are counted regardless of when they are accrued.

In addition, the average earnings are adjusted if the employer increased the wages of employees:

• if the salary is increased in the billing period, payments accrued before the increase are increased by the coefficient obtained by dividing the tariff rate (salary) after the increase by the rate (salary) paid in previous months;
• if the payment is increased after the billing period, but before the calculation of average earnings, payments for the billing period are increased in full;
• if the increase occurred when the employee’s average earnings have already been calculated, part of the payments increases from the date of the increase.

Calculation of average monthly salary (formula)

The calculation differs depending on its purposes.

The general formula for calculating average wages (except for cases of calculating vacation pay and vacation compensation):

Formula for calculating the average monthly salary for calculating vacation pay and compensation for unused vacation:

SrZP = SrDZx number of vacation days,

Where SDZ is average daily earnings, determined by the following formulas:

the billing period has been fully worked out:

Average earnings = amount of earnings in the billing period / 12 / 29.3

the billing period has not been fully worked out:

where KKD is the number of calendar days in partial months:

Average monthly salary. How to calculate: example

Let's give examples of calculating average earnings. Irina D. works in the office on a 5-day basis working week, her salary is 25,000 rubles, monthly bonus– 20% of salary (RUB 5,000). In 2016, she was on maternity leave until September 30, 2016.

Irina is sent for advanced training with a break from work in the period from June 19 to June 30, 2017:

• billing period – June 1, 2016 – May 31, 2017;
• We count accruals and days worked (we do not take into account paid child care benefits and the period of receipt):

• We count the days for which the average salary is saved: in the period from June 19 to June 30, 2017, 10 working days;
• We calculate the average salary to be paid: 240,000 / 161 x 10 = 14,906 rubles 83 kopecks.

Such a concept as the nominal accrued average monthly wage of workers in Labor Code absent. It can only be found in economics textbooks and statistical reports. There, nominal wages are usually used for comparison with real wages. What is the difference between nominal wages and real wages?

Average monthly nominal accrued wages

Nominal wages are the totality of all accruals to an employee for a certain period of time (usually a month), or for the amount of work performed. In fact, we can say that this is the amount that is specified in the employee’s employment contract, that is, before personal income tax is withheld.

The nominal salary can consist of the following payments:

• salary, tariff rate per unit of time or product produced;
• bonuses and incentive payments, allowances;
• additional payment for working conditions that deviate from normal (night time, overtime and holiday pay);
• one-time additional payments for additional work performed.

The average monthly nominal accrued wages of employees of organizations is the average calculated for a certain period (quarter, half-year, year).

The average can be used for the following purposes:

• in certificates of the established form for submission to various organizations (bank, social insurance, etc.);
• in reports submitted to statistical authorities;
• in reports used within an organization ( average pay labor for the organization as a whole or for a certain category of workers).

As a rule, the term “nominal salary” is indicated only in official documents at the state level. In ordinary organizations it is omitted.

Difference between nominal and real wages

What is the difference between nominal wages and real wages?

Real wages are determined by the volume of goods that can be purchased for them.

The main difference between these two concepts can be seen in the following example.

Let's assume that a person's nominal salary is 60,000 rubles. He spends 50% of this amount on mandatory payments (taxes, rent, mobile communications, gasoline, internet, etc.), another 30% goes to food and running costs, he spends the remaining 20% ​​on other expenses (clothing, cultural events, etc.). In real numbers, these amounts will look like this:

• 50% = 30,000 rubles;
• 30% = 18,000 rubles;
• 20% = 12,000 rubles.

After a year, the nominal wage remains the same, but as a result of inflation and higher tariffs, the distribution of expenses within the salary changes: 60% goes to mandatory payments, 35% to food, and only 5% remains for other expenses.

In real numbers it would look like this:

• 60% = 36,000 rubles;
• 35% = 21,000 rubles;
• 5% = 3000 rubles.

Thus, it turns out that for the same salary a person purchases significantly fewer goods and services. This means that while nominal wages remain unchanged, real wages have decreased significantly.

Even if the nominal increases, this does not mean that the real will increase. In this case, everything will depend on the economic situation (inflation, economic growth rates, rates of tariff increases, etc.).

How is the average salary calculated?

The average nominal accrued wages are calculated as follows: add up the accrued wages for the required period (quarter, half-year or year) and divide by the number of months in this period.

Calculation example

The employee received the following salary for the quarter:

• January – 30,000 rubles;
• February – 25,000 rubles;
• March – 25,000 rubles.

The total for the quarter was 80,000 rubles.

Divide the total amount by 3 (number of months).

The average accrued salary will be equal to 80,000 / 3 = 26,666.7 rubles.

Nominal wages are the entire amount accrued to an employee for a certain period along with tax. In fact, a person does not receive a nominal salary; the employer, acting as his tax agent, withholds the amount of income tax and transfers it to the budget. Real wages are calculated based on their purchasing power.

The average accrued salary is calculated for a certain period and is used for various purposes.

If you ask any person why he wakes up early in the morning and goes to work every day, you will hear: “For the sake of the salary.” Statements that people work in order to realize themselves, meet new people, and do something useful are just beautiful formulations from their resumes. Perhaps, such phrases can be afforded by people who have already earned enough money and can work not for anyone, but only for themselves and for their own pleasure.

There is room for improvement

It's no secret that the average monthly salary in Russia is at a lower level than in prosperous European countries, as well as in the United States of America. But when comparing it, it is necessary to take into account purchasing power, since different countries have different prices for goods, which makes living in different places more or less expensive for a person.

Thus, in 2014, the overall average monthly salary in Russia was 30 thousand rubles, which in dollar equivalent is equal to $534 (at the rate observed at the end of December 2014). But in different cities it actually differs. Most high level observed in the capital and other large and developed cities. And in the outbacks of Russia this amount is much lower.

The United States of America pays its workers more

And, for example, in the USA, the average monthly salary was 4,400 US dollars. Of course, this difference is very noticeable, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that in Russia the income of workers increased slightly and amounted to 32 thousand rubles per month, in real terms the purchasing power of citizens fell noticeably. If converted to US dollars, the number will be equal to 484 USD. The increased level of inflation is a factor that further aggravates this situation.

At the same time, in the States the average monthly salary did not change, it remained at the same level.

When comparing average wages, it is necessary to take into account purchasing power

If we take the whole world in general, the highest salaries are among Norwegians, who receive an average monthly salary of $4,600. The United States of America occupies second position. Germany and Japan share 3rd place with a result of $4,100. And in Ukraine, for example, average level income is $220, although there is a noticeable gradation of income depending on the development of a particular city (as in Russia), which affects the average value of the indicator under consideration.

It is a mistake to take into account only the exchange rate when comparing such figures. And although the Russian ruble showed enough good ratings and was more stable than today, it does not have the same influence as the Western dollar.

How to calculate the average monthly salary?

In fact, there are several ways to do this. This or that approach to calculation depends on the purposes for which it, strictly speaking, is being done.

The easiest way is to calculate the actual average monthly salary, which is equal to the ratio cash payments employee for a certain period to their number. This method used in all enterprises to compare income levels own employees. The average monthly salary formula is as follows:

Srzp(m) = (ZPf1 +...+ ZPfp)/p,

ZPf1 - actually paid salary for the month that is the beginning of the billing period.

ZPfp - actually paid wages for the month, which is considered the end of the billing period.

P is the number of months that are within the calculated time period.

But this issue is not so simple. The calculation of the average monthly salary may differ significantly, and the final result will be completely different. What is this connected with? First of all, the calculation formula depends on the purpose for which this data is needed.

Average salary is calculated differently

In order to understand this better, you need to understand that in reporting forms there are different types wages.

Accountants in the payroll department should know this issue well.

For example, the average monthly accrued wages and paid wages are two different concepts, and at first glance to an ordinary person It's hard to figure out what's what.

These definitions are separated because the employer must pay taxes on your behalf before paying you. That is, a person is credited approximately 20% more than how much they will actually be given in money.

If taxes are abolished, people will earn more

Accordingly, if the state adopted a law that would abolish all types of taxes, fees, fees, etc. for one month, there would be a sharp jump in the amount of wages paid.

If we think not from the perspective of accounting science, but from economics, then the average monthly nominal wage is the amount that a person was paid for his work, divided by the number of payments. It can be paid both for hours worked and for the amount of work itself.

At the same time, the real salary is a reflection of the real purchasing power that the money remaining after making all mandatory payments will have.

How is the average monthly accrued wages of employees analyzed?

A similar analysis is carried out at each enterprise and is done in order to understand how efficiently the workforce is used. For example, if you analyze labor efficiency for one year, you need to compare the costs spent on paying employees (the average monthly nominal wage of employees), as well as the amount of products they produced.

In this case, it is worth making appropriate amendments: not taking into account the influence on the final result of factors that led to the acceleration or slowdown of production output, which workers could not influence in any way. For example, this may be a lack of materials in the warehouse for the production of products and production downtime not due to the fault of workers, but due to their incorrect workload of administrative and managerial personnel.

What formula will help calculate the average salary?

To conduct such an analysis for 2014, you must use the following formula:

Srzpr(m) = (ZPnoya +...+ ZPnod)/12,

Srzpr(m) - average monthly salary, rub.

ZPnoya - total amount accrued wages for all workers for January.

Salary - the total amount of accrued wages for all workers for December.

Then you need to take the average quantity of products produced, which can be calculated using a similar formula:

Ksr = (Ka +…+ Kd)/12,

Ksr = average quantity of products produced per year.

Kya = quantity of goods manufactured in January.

Kd = quantity of finished products for December.

Next, you need to divide the average number of goods manufactured for 2014 by the average monthly wage. The resulting number will indicate how much of the total salary is spent on the production of one unit of finished product.

Thus, you need to find out what the average monthly salary was for the years of previous production periods. The higher the number, the lower labor productivity, and vice versa.

Why else do you need to calculate this indicator?

The level of average salary is of interest to banks when lending. This is especially important if you want to take out a loan for a decent amount. For example, with mortgage insurance, banks require information about the income of both the borrower and his family and guarantors. Having collected these certificates, the bank calculates the solvency of the borrower in order to identify his maximum ability to pay monthly loan payments.

At the same time, it is not enough to have an average monthly salary equal to the payment that is to be brought to the bank. Everyone understands that there is a minimum level of income, which is calculated from a certain list of goods and services.

That is, a person needs to eat something, pay rent, public utilities etc. In this regard, if you have a small average monthly income, then, unfortunately, you will not be able to take out such a loan.

What should be the average monthly salary to get a loan?

If we are talking about mortgage lending, then take the planned loan payment amount and add to it the minimum cost of living for each member of your family. If your salary level is higher than the resulting amount, then you have a real opportunity to get such a loan.

For loans for goods, everything is much simpler, and banks only look at whether your salary is enough to cover the costs of the loan.

In pursuance of the Decree of the Government of the Russian Federation of September 14, 2015 N 973 “On improving statistical accounting in connection with the inclusion of the average monthly accrued salary indicator in official statistical information employees in organizations, individual entrepreneurs and individuals(average monthly income from labor activity)" and position 1.30.25 "Information on the average monthly accrued wages of employees in organizations, individual entrepreneurs and individuals (average monthly income from labor activity)" of the Federal Statistical Work Plan, approved by order of the Government of the Russian Federation dated May 6, 2008 N 671-r, I order:

The number of foreign citizens who have not received notifications from employers is calculated based on two components:

From among foreign citizens who arrived in the Russian Federation in a manner that does not require a visa, and who received a patent confirming the right to temporarily carry out labor activities on the territory of a constituent entity of the Russian Federation for individuals and legal entities, individual entrepreneurs and other persons whose activities are subject to registration, persons for whom notices of imprisonment have been received are excluded employment contract or a civil contract (for the period from January 1 to December 31);

From among foreign citizens from the countries of the Eurasian Economic Union (whose labor activities do not require permitting documents) registered with migration authorities for the purpose of “work”, persons for whom notifications of concluding an employment contract or civil law contract were received (for the period from January 1 to December 31) are excluded.

Data on the number of foreign citizens who have not received notifications from employers about the conclusion of an employment contract or civil law contract are summarized and characterize the number foreign workers those carrying out labor activities without formalizing an employment relationship.

3.5. Algorithm for calculating paid time by category of employees

Calculation of paid time for all categories of employees is carried out using the formula:

Total paid time for all categories of employees (hours);

Paid time of FLIP employees (hours);

Paid GPD time (hours);

Paid time of hired employees of a legal entity.

The paid time of CRIS employees is determined according to the data of the federal statistical observation form N P-4 on the time actually worked by CRIS employees, taking into account the share of unworked but paid time (which is determined based on data from sample observation of the use of daily time fund). In addition, the paid time of KRIS employees increases by the ratio of the excess of the number of KRIS employees according to Form N P-4 over the number of KRIS employees, taking into account organizations reporting once a year.

,

Paid time of all employees of the CDIP according to Form N P-4, increased by the paid time of employees of organizations that are not small businesses, reporting once a year (hours);

Paid time of CRIS employees according to Form N P-4 (hours);

The coefficient of excess of the number of hired employees of the CDIP according to Form N P-4 over the number of employees of the CDIP, taking into account organizations reporting once a year.

For other categories of employees, paid time is calculated according to LFS data by summing up the actual time worked and adding up unworked but paid time, which is made by imputing the average values ​​of normal working hours. Additional calculations are made for persons who were on regular vacation, idle time due to the fault of the employer, etc.

Calculation of the paid time of MIM employees for the year is carried out using the formula:

The number of CRIS employees, taking into account employees of organizations that are not small businesses, reporting once a year (persons);

The number of hours paid per week to one hired employee of a legal entity, according to LFS data (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputing the boundary values ​​of the confidence interval ( average value standard deviation) for those subjects of the Russian Federation for which the values ​​of this indicator fall outside the boundaries of the specified interval;

The calculation of the paid time of FLIP employees is carried out similarly to the calculation of the paid time of MIM employees for the year:

Paid time of FLIP employees, taking into account the verified values ​​of actually worked time per week in the constituent entities of the Russian Federation (hours);

The number of FLIP employees, taking into account the number of foreign citizens not reflected in the reporting of organizations (persons);

The number of hours paid per week to one FLIP employee according to LFS data (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputing the boundary values ​​of the interval (average standard deviation) to those constituent entities of the Russian Federation for which the values ​​of this indicator extend beyond the boundaries of the specified interval;

52 is the number of weeks in a calendar year.

Calculation of paid GPD time is carried out using the formula:

,

Paid GPA time, taking into account the verified values ​​of actually worked time per week (hours).

The number of hours paid per week to one GPD employee according to LFS data (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputing the boundary values ​​of the confidence interval (average standard deviation) to those subjects for which the values ​​of this indicator fall outside the boundaries of the specified interval;

52 is the number of weeks in a calendar year.

4. Sources of information

The sources of information used in this Methodology are the following federal statistical observations:

1) Form N P-4 “Information on the number and wages of employees.” Provided by legal entities - commercial and non-profit organizations and them separate units(except for small businesses) all types of economic activities and forms of ownership:

The average number of employees exceeds 15 people - monthly on a continuous basis;

The average number of employees does not exceed 15 people - quarterly on a continuous basis.

2) Form N 1-T "Information on the number and wages of employees." Provided by legal entities - commercial and non-profit organizations and their separate divisions (except for small businesses) that do not provide information in Form N P-4, all types of economic activity and forms of ownership once a year.

3) Form N PM “Information on the main performance indicators of a small enterprise” is collected quarterly, based on sample observation. Provided by legal entities that are small enterprises (except for microenterprises) in accordance with Article 4 Federal Law dated July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

To generate summary results, a stratified random sample is used, followed by distribution of the obtained data to the general population of small enterprises (without microenterprises). To ensure representativeness, the sample size is on average 35% in Russia; in the constituent entities of the Russian Federation it varies from 12% to 65%.

4) Form N MP (micro) “Information on the main indicators of micro-enterprise activity” annually (except for periods of continuous statistical observation of the activities of small and medium-sized businesses), on the basis of selective observation (in accordance with Article 5 of the Federal Law “On the Development of Small and Medium Enterprises”) medium-sized enterprises in the Russian Federation" dated July 24, 2007 N 209-FZ). Provided by legal entities - micro-enterprises in accordance with Article 4 of this Law.

To generate summary results, a stratified random sample is used, followed by distribution of the obtained data to the general population of micro-enterprises. To ensure representativeness, the sample size in Russia averages 18%; in the constituent entities of the Russian Federation it varies from 5% to 50%.

The number of observation units selected from the layer is determined in accordance with the optimal placement according to Neumann for the “revenue” attribute, based on the fact that the value of the coefficient of variation of the estimate for the “revenue” placement attribute should not exceed 5%.

Once every five years, a “Complete statistical observation of the activities of small and medium-sized businesses” is carried out. The resulting summary results are used in the calculation of this methodology instead of the NN PM, MP(micro) forms.

5) Selective observation of population income and participation in social programs- Form N 2-income (ODN and USP) is carried out by Rosstat on an annual basis, covering 60 thousand households (in 2017 and thereafter, once every 5 years - 160 thousand households) in all constituent entities of the Russian Federation.

The general population for constructing the sample consists of private households living# on the territory of the Russian Federation. As a basis for sampling, an annually updated information array of a territorial multi-purpose sample (TMMS) is used, which is initially formed on the basis of the primary information fund All-Russian population census.

The sample size is on average 0.11% in Russia; in the constituent entities of the Russian Federation it ranges from 0.07% to 1.38%.

To distribute the total sample size (in accordance with the theoretical principles of the sampling method), a disproportionate placement model is used within each of the identified analytical areas (urban and rural population, constituent entities of the Russian Federation, administrative regions, etc.).

Observation is carried out on the basis of a personal survey of household members (respondents) at their place of residence as part of the selected household. Surveys of respondents are conducted on the basis of special forms of federal statistical observation and instructions for filling them out.

Data development is carried out at the place of the respondent’s main work (subject of the Russian Federation), and not at his place permanent residence.

6) A sample survey of the labor force (until 2016 - a sample survey of the population on employment problems) is carried out by Rosstat monthly by surveying the population aged 15 to 72 years in all constituent entities of the Russian Federation. During one survey, about 70 thousand people aged 15 to 72 years are surveyed (0.06% of the population of this age), for a year - 837 thousand people (0.76%). The sample is constructed in such a way that in each month all observation units are replaced with new ones. The sample was formed on the basis of an information array of a multi-purpose territorial sample, built on the basis of the primary information array of the All-Russian Population Census, containing information about the permanent population, i.e. the population permanently residing in the territory of the corresponding region, city, or settlement.

If the respondent's main job is located in a different subject of the Russian Federation than his place of permanent residence, data for this respondent is included in the totals for the subject of the Russian Federation where the respondent's main job is located.

7) Selective observation of the use of daily time by the population was carried out by Rosstat in all constituent entities of the Russian Federation, covering 10 thousand households. The main purpose of observation is to obtain statistical information characterizing the population's use of daily time for specific types of activities.

The formation of a sample population of households was carried out on the basis of the principles of random selection separately for urban and rural populations in each of the constituent entities of the Russian Federation. The sampling unit is the enumeration area (the first stage of selection). The final selection unit (second stage) is the residential premises (household address). The units of observation are the household and household members aged 12 years or more. For each population group, information on time costs and the structure of these costs is presented on average per day of the week, per weekday or weekend.

Based on the results of sample observation of the use of daily time fund, the ratio of the estimated possible costs of paid working time on a weekday for employees who did not work during the observation period is calculated to the actual costs of paid working time on a weekday for employees.

8) Data from the Federal Migration Service of Russia (since 2016 - the Ministry of Internal Affairs of Russia) on the number of foreign citizens working in Russia. Based on the data provided by the Federal Migration Service of Russia, the number of foreign citizens working in Russia, who are not reflected in the reports provided by the Federal Migration Service of Russia, by employers is calculated - legal entities(including territorially separate divisions), individual entrepreneurs and individuals.

______________________________

* Data on foreign citizens working in organizations are reflected in the reporting of legal entities as employees, therefore the number not reflected is classified as the number of FLIP.

** Starting from 2016 (in 2015 - 45 thousand households).

Document overview

The Methodology for calculating the average monthly accrued salary of employees in organizations, individual entrepreneurs and individuals (average monthly income from work) has been re-approved.

The indicator is determined by 3 categories of persons: employees of legal entities (including employees of large and medium-sized organizations, small enterprises and microenterprises); persons who performed work under civil contracts in legal entities for which this work is the main (only) one; employees of individual entrepreneurs and individuals who are not individual entrepreneurs.

The number of employees includes foreigners working in Russia.

Military personnel and persons on parental leave to care for a child under 3 years of age are not counted in the total number of employees.

The indicator is calculated for the reporting year for the country as a whole, according to federal districts and by region.

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