of September 14, 2021 No. 1552
About approval of Rules of calculation of average earnings on the last place of employment (service)
1. Approve the enclosed Rules of calculation of average earnings on the last place of employment (service).
2. To make to the Ministry of Labour and Social Protection of the Russian Federation explanations on the questions connected using the Rules approved by this resolution.
Russian Prime Minister
Approved by the Order of the Government of the Russian Federation of September 14, 2021 No. 1552
1. These rules determine procedure for calculation of average earnings by the last place of employment (service) (further - average earnings).
2. Average earnings, the these rules of cases except for specified in Item 3, are estimated for determination of its size for the purpose of, provided by the Law of the Russian Federation "About employment of the population in the Russian Federation", bodies of employment service on the basis of data on payments and other remunerations (further - the income) on the last place of employment (service) on which insurance premiums for mandatory pension insurance, in the following procedure were assessed:
a) average earnings are estimated in 3 months preceding calendar quarter before month of filing of application about provision of the state service in assistance to citizens in search of suitable work (further - the statement), except for average earnings of the citizen dismissed within 12 months preceding month of filing of application from military service in connection with the expiration of its term which is estimated in 3 months preceding calendar quarter before month of conscription (further - settlement period);
b) if in any of months the citizen had no income on which insurance premiums for mandatory pension insurance were assessed, in case of calculation of average earnings this month (months) is excluded from settlement period;
c) average earnings are estimated by division of income amount of the citizen on which insurance premiums for mandatory pension insurance for settlement period, on the number of months in settlement period were assessed;
d) if during the entire period falling on the 3-month term preceding calendar quarter before month of filing of application at the citizen there was no income on which insurance premiums for mandatory pension insurance were assessed, average earnings are determined for the preceding period equal to settlement.
3. Average earnings are estimated for determination of its size for the purpose of, provided by the Law of the Russian Federation "About employment of the population in the Russian Federation", the employer according to the procedure, provided by items 4 - 13 these rules if:
a) the citizen was on maternity leave and (or) on child care leave during the entire period falling on the 3-month term preceding calendar quarter before month of filing of application;
b) the income of the citizen for the period 3 months preceding calendar quarter before month of filing of application was not subject to taxation by insurance premiums regarding mandatory pension insurance according to the subitem 14 of Item 1 and the subitem 1 of Item 3 of Article 422 (in the part relating to prosecutors, investigators, judges of federal courts and magistrate judges) the Tax Code of the Russian Federation;
c) the periods specified in the subitem "g" of Item 2 of these rules belong to employment period of the citizen not on the last place of employment;
d) the citizen had no income on the last place of employment (service) during the periods specified in the subitem "g" of Item 2 of these rules.
4. In the cases specified in Item 3 of these rules, the citizen represents to bodies of employment service the certificate of the employer of average earnings signed by the head and the chief accountant (in the presence) of the organization or the individual entrepreneur.
5. For calculation of average earnings all payment types provided by wages system applied in the relevant organization irrespective of sources of these payments which treat are considered:
a) the salary added to workers on the tariff charges (official pay rates) for worked time;
b) the salary added to workers for the performed work on price-work quotations;
c) the salary added to workers for the performed work percentage of proceeds from sales of products (performance of works, rendering services), or commission fee;
d) the salary issued in non-cash form;
e) the monetary reward added for worked time to persons replacing the state positions;
e) the fees of the workers consisting in payroll of these editions and organizations and (or) the payment of their work performed at the rates (quotations) of author's (production) remuneration added in the editorial offices of mass media and the organizations of art;
g) the salary added to teachers of the professional educational organizations in hours of teaching work over the reduced annual academic load (it is considered in the amount of one tenth for every month of settlement period irrespective of charge time);
h) difference in official pay rates of the workers who passed to below-paid work (position) with preserving the size of official pay rate on prior workplace (position);
i) the salary which is finally calculated upon completion of calendar year, caused by wages system (it is considered in the amount of one twelfth for every month of settlement period irrespective of charge time);
j) allowances and surcharges to the tariff charges (official pay rates) for professional skill, classiness, the qualification category (the class rank, diplomatic rank), length of service (length of service), special conditions of public service, academic degree, academic status, knowledge of foreign language, work with the data which are the state secret, combination of professions (positions), expansion of zones of servicing, increase in amount of the performed works, fulfillment of duties of temporarily absent worker without release from the main work, management of crew;
k) the payments connected with working conditions including the payments caused by district regulation of compensation (in the form of coefficients and percentage salary supplements), the increased compensation on hard work, works with harmful and (or) dangerous and other special working conditions, for work at night, work payment during week-end and non-working holidays, overtime payment;
l) awards and remunerations, including remuneration following the results of work in year and one-time remuneration for long service;
m) other payment types according to the wages systems operating in the organization.
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