New Rules for Calculating Average Earnings
From September 1, 2025, new rules for calculating average earnings will come into force (approved by Government Decree of the Russian Federation dated 24.04.2025 No. 540, effective until 01.09.2031). The old Government Decree dated 24.12.2007 No. 922 “On the specifics of calculating average wages” will cease to be valid from this date.
The calculation includes all types of payments provided for by the company’s remuneration policy: base salary, sales commissions, bonuses, additional payments for combined duties, night shifts, and public holidays.
A single calculation period of 12 calendar months is used. Employers will no longer be able to set arbitrary periods for calculations in order to lower or inflate payment amounts.
Excluded from the calculation of average earnings are:
- paid and unpaid leave, including maternity leave;
- sick leave;
- downtime due to employer fault;
- paid days off for caring for a disabled child.
Now only the time actually worked during the year is taken into account.
For calculating severance pay, the average number of working days per month is applied: the annual number of working days / 12. For employees with summarized working time, a different formula is used: average hourly earnings × average number of working hours per month.
Important: the average earnings of an employee who has worked a full month cannot be lower than the minimum wage (in 2025 — 22,440 rubles). If, when calculating vacation pay or severance pay, the amount is less than the federal minimum wage, the employer must pay the difference.
What Actually Changes
The key change concerns the calculation of severance pay. It is now determined by multiplying the average daily earnings by the average number of working days per month (or average hourly earnings × average hours per month in case of summarized working time).
Clarifications from the Ministry of Labor
The Ministry of Labor explained in its letter of August 5, 2025 No. 14-1/ООГ-3551: to calculate the average number of working days (hours), the total number of working days (hours) in the calendar year of dismissal must be divided by 12.
Examples
Example 1 — calculation before September 1, 2025
The employee is dismissed on August 18, 2025. Severance pay is calculated by the formula:
SP = ADE × ND
ADE — average daily earnings
ND — number of working days in the payable period
In this example, the period is taken from August 19 to September 18 inclusive. Severance is calculated for 23 working days.
Example 2 — calculation from September 1, 2025
Dismissal date October 1.
According to the old rules — 23 days, according to the new rules — 20.58 (247 / 12). Severance is less.
If dismissal is on November 7: according to the old rules — 20 days, according to the new rules — 20.58. The amount is slightly higher.
From September 1, the actual number of working days in the payable period is no longer important. The calculation is averaged over the year.
Example 3 — calculation of severance pay after September 1, 2025
Condition: dismissal due to staff reduction. In the previous 12 months, the employee worked 225 days and received 864,675 rubles. In 2025, according to the production calendar, there are 247 working days.
- Average daily earnings = 864,675 / 225 = 3,843 rubles.
- Average monthly number of working days = 247 / 12 = 20.58.
- Severance pay = 3,843 × 20.58 = 79,088.94 rubles.
Important: when calculating, periods of sick leave and long vacations must be excluded, even if wages were accrued during them.
