The average annual salary is: the sum of the total monthly salary (excluding benefits and rewards and punishments) divided by the average annual number of people.
The annual average number of people is: the number of new people in the current month divided by 12.
For example, in 20 17, the total salary of unit A was 50 million, and the average number of employees was 800.
So 2065438+2007 The average annual salary of employees in Unit A = 5000/800 = 62500.
The residual insurance premium shall be calculated and paid according to the product of the difference between the number of disabled people arranged by the employer in the previous year and the average annual salary of the employees of this unit.
The calculation formula is as follows: the annual payment of residual insurance premium = (the number of employees of the employing unit in the previous year x the proportion of employment for the disabled stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of disabled people and employees arranged by the employing unit in the previous year) x the average annual salary of employees of the employing unit in the previous year.
Extended data
The main contents of the total wages when calculating the average annual wages of employees.
According to the current statistical system, the total wages are the total labor remuneration paid directly to all employees of the unit within a certain period of time, including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances, whether included in the cost or not, whether paid in cash or in kind.
At the same time, according to international practice, the total wages are personal pre-tax wages, including the funds paid by individuals in personal accounts such as pension, medical care and housing. Total wages are calculated by all employees, but also by all kinds of personnel. It is an important index of wage planning management and the basis of calculating average wage. The calculation of total wages should be based on all labor remuneration paid directly to employees.
Baidu encyclopedia-average wage
Backplane Bandwidth Disabled Employment Security Fund
Baidu encyclopedia-total wages