Publication date: 20.04.2024
active and purposeful military lawyer with more than 4 years of experience
The main 5 changes to the Procedure for calculating the average salary
We have already reported that the Procedure for calculating the average salary, approved by Resolution No. 100 of the Cabinet of Ministers of Ukraine dated February 8, 1995 (hereinafter — Procedure No. 100), has been changed. Therefore, the resolution of the Cabinet of Ministers of Ukraine dated September 8, 2023 No. 957 corrected some points.
1. First, the first paragraph of Clause 2 of Order No. 100 was updated. Now it provides that the average earnings for the payment of "holiday", the provision of material (cash) assistance or compensation for unused vacation are calculated based on payments for the last 12 calendar months of work, preceding the month of granting leave, material (cash) assistance or payment of compensation for unused leave. Previously, a similar rule and others were not prescribed regarding material (cash) assistance.
2. Second, the average salary for the payment of compensation for unused vacations, to which the employee acquired the right until December 31, 2023, is calculated based on the payments accrued in 2023.
3. Thirdly, the provisions in paragraph 20 of item 4 of Order No. 100 concerning the calculation of the average salary for the last two months were corrected.Now it is presented in the following version: "When calculating the average salary for the calculation of material (cash) assistance for the last two months, in addition to the payments listed above, payments for the time during which the employee's average earnings are maintained (during the performance of state and public duties, annual and additional leave, business trip, forced absenteeism, etc.) and assistance in connection with temporary incapacity".
4. Fourthly, clause 7 of Order No. 100 was supplemented with the following paragraphs:
• if the average monthly salary is defined by the legislation as the calculation value for calculating material (cash) assistance, then it is calculated by multiplying the average daily salary by the average monthly number of working days in the calculation period;
• the average daily salary is determined by dividing the salary for actually worked working days within 12 months by the number of working days worked. If the average salary for 12 months is calculated based on the official salary or the minimum salary, then the average daily salary is determined by dividing the amount calculated in accordance with paragraph 23, item 4 of Order No. 100, by the number of working days in the last 12 calendar months preceding the month in which an event occurs, which is associated with the relevant payment, according to the business schedule of the enterprise (institution, organization);
• the average monthly number of working days is calculated by dividing by 12 the total number of working days for the last 12 calendar months according to the work schedule of the enterprise (institution, organization).
5.Fifthly, paragraph 2 of Order No. 100 on the provision of material assistance to civil servants for solving social and household issues, approved by the Cabinet of Ministers Resolution No. 500 of August 8, 2016, was corrected. Now it provides that civil servants can be provided with material assistance once a year in in an amount not exceeding the average monthly salary, on the basis of a personal application in the manner approved by the head of the civil service. We will remind that earlier such assistance was provided in the amount of the average monthly salary.
