With regard to bonuses and other similar remuneration to employees, paragraph 15 of the Regulations on Determining Average Earnings formulates a special accounting procedure when calculating average earnings. It depends on what bonuses are paid to employees. The provision provides three options:
- monthly;
- for a period of work exceeding one month (for example, quarterly or semi-annual);
- based on the results of work for the year, accrued for the calendar year preceding the event in connection with which the employee is paid the average salary.
An employee's salary or other similar earnings (such as pay for night work, holidays, or overtime work) are always included in the calculation of the month for which it is accrued. With regard to the above-mentioned bonuses, this rule does not always apply. Moreover, they are often not taken into account in full.
