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Kas töötaja päeva keskmise töötasu arvestamisel võetakse arvesse ka lisatasusid?

Published on: Published in: Veebipäringud

Kuidas arvutada töötaja päeva keskmist töötasu kui ta on töötanud 5 kuud, palk on olnud kuude lõikes muutuv seoses lisatasudega? Vallaste ja Partnerid Blog

Vastus:

Keskmise töötasu arvutamisel võetakse arvesse kõik töötasuna teenitud summad, sh lisatasud. Antud juhul liidetakse keskmise tööpäevatasu arvutamiseks 5 kuu töötasud ja jagatakse summa sama ajavahemiku kalendaarse tööpäevade arvuga. Arvutamisel lähtutakse tekkepõhisest meetodist, st aluseks võetakse teenitud, mitte välja makstud töötasud. 

Vallaste ja Partnerid vastad Teie küsimustele. Maksud ja raamatupidamine

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