Average monthly wage: calculation, formula. Analysis of the average monthly wages of industrial and production personnel Analysis of the average monthly wages in the regions of Siberia and the Russian Federation

The salaries of the management staff of state and municipal institutions, unitary enterprises, as well as extra-budgetary funds cannot be exorbitant compared to the average monthly wages workers (Article 145 of the Labor Code of the Russian Federation). More precisely, government agencies, local governments and founders of the listed institutions and enterprises now set the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees of these organizations. And non-compliance with such ratios may become grounds for termination employment contract with the head of the relevant institution / enterprise (clause 1, part 2, article 278 of the Labor Code of the Russian Federation).

Calculation of the average monthly wage: formula

To determine the value of the marginal ratio, you first need to understand how the average monthly salary of employees is calculated, as well as how to calculate the average monthly salary of a manager, deputy, chief accountant. By the way, the calculations are based on a simple arithmetic mean.

The average monthly wage of employees is calculated according to the formula (clause 20 of the Regulations, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922):

As you understand, the calculation of the average monthly wage of employees does not take into account payments to the manager, his deputies, and the chief accountant when determining the amount of accrued wages. And these same employees are not taken into account when calculating the average headcount at the enterprise.

If the head, deputy head, chief accountant has been working in the organization for less than a year, then instead of 12 months, the formula uses the number of full calendar months he actually worked.

Knowing how the average monthly earnings are calculated for employees and separately for each representative of the management team, you can always determine the desired "salary" ratio in the institution. And compare it with the limit values.

If you ask any person why he wakes up early in the morning every day and goes to his work, you will hear: "For the salary." Statements that people work in order to realize themselves, meet new people, do something useful are just beautiful phrases from their resume. Perhaps such phrases can be afforded by people who have already earned enough money, and can work not for someone, but only for themselves and for their own pleasure.

There is room to strive for

It's no secret that the average monthly wage in Russia is at a lower level than in prosperous European countries, as well as in the United States of America. But, comparing it, it is necessary to take into account the purchasing power, since in different countries different prices for goods are also set, which makes living in different places more or less costly for a person.

So, in 2014, in general, the average monthly wage in Russia was 30 thousand rubles, which in dollar terms is equal to $ 534 (at the exchange rate observed at the end of December 2014). But in different cities it is actually different. The highest level is observed in the capital and in other large and developed cities. And in the outback of Russia, this amount is much lower.

The United States of America pays its workers more

And, for example, in the United States, the average monthly wage was $ 4400. Of course, this difference is quite tangible, although the cost of living in these countries cannot be compared.

And in 2015, despite the fact that workers' incomes in Russia increased slightly and amounted to 32 thousand rubles a month, in real terms, the purchasing power of citizens fell noticeably. If translated into US dollars, the number will be equal to 484 cu. The increased inflation rate is the factor that further aggravates this situation.

At the same time, in the States, the average monthly wage has not changed, it has remained at the same level.

When comparing the average wage level, it is necessary to take into account the purchasing power

If we take the whole world in general, then the highest salary is for Norwegians, who, on average, receive 4600 US dollars a month. The United States of America ranks second. Germany and Japan tied for 3rd place with $ 4,100. And in Ukraine, for example, the average income level is $ 220, although there is a noticeable gradation of income depending on the development of a particular city (as in Russia), which affects the average value of the indicator under consideration.

It is a mistake to take into account only the exchange rate when comparing such figures. And although the Russian ruble last year showed enough good ratings and was more stable than it is today, it does not have the same impact as the Western dollar.

How to calculate the average monthly wage?

In fact, there are several ways to do this. This or that approach to the calculation depends on the purposes for which, in fact, it is being done.

The simplest is the actual average monthly salary, which is equal to the ratio of cash payments to an employee for a certain period to their number. This method is used in all enterprises to compare the level of income of their own employees. The formula for the average monthly wage is as follows:

Срзп (m) = (ЗПф1 + ... + ЗПфп) / p,

ЗПф1 - actually paid salary for that month, which is the beginning of the billing period.

ZPfp - actually paid wages for the month, which is considered the end of the billing period.

P - the number of months that is within the estimated time interval.

But in this matter, not everything is so simple. The calculation of the average monthly salary can vary significantly, and the end result will be very different. What is the reason for this? First of all, the calculation formula depends on the purpose for which this data is needed.

Average salary is calculated differently

In order to better understand this, you need to understand that there are different types of wages in reporting forms.

Well, this question should be owned by the accountant of the department for the implementation of payroll.

For example, the average monthly accrued wages and paid are two different concepts, and at first glance to an ordinary person it's hard to figure out what's what.

The separation of these definitions occurs due to the fact that before paying you money, the employer must pay taxes for you. That is, a person is charged about 20% more of how much he will actually be given money.

If taxes are canceled, people will earn more

Accordingly, if the state passed a law that would abolish all types of taxes, fees, fees and the like for one month, there would be a sharp jump in the amount of wages issued.

If we argue from the point of view not of accounting science, but of economic science, then the average monthly nominal wage is the amount that a person was paid for his work, divided by the number of payments. It can be paid both for hours worked and for the amount of work itself.

At the same time, the real salary is a reflection of the real purchasing power that the money left after making all the mandatory payments will have.

How is the average monthly accrued wages of employees analyzed?

A similar analysis is performed at each enterprise and is done in order to understand how efficiently the workforce is being used. For example, if you analyze labor efficiency for one year, then you need to compare the costs spent on paying employees (average monthly nominal wages of employees), as well as the amount of products they produce.

At the same time, it is worth making the appropriate amendments: do not take into account the influence on the final result of factors that led to an acceleration or deceleration of production, which employees could not influence in any way. For example, it may be a lack of materials in the warehouse for the production of products and production downtime not due to the fault of the workers, but due to their incorrect workload by the administrative and managerial personnel.

Which formula will help you calculate the average wage?

To carry out such an analysis for 2014, you must use the following formula:

Срзпр (m) = (ZPnoya + ... + ZPnod) / 12,

Срзпр (m) - average monthly salary, rubles.

ZPnoya - the total amount of accrued wages for all workers in January.

ZPnod - the total amount of accrued wages for all workers for December.

Then you need to take the average amount of products produced, which can be calculated using a similar formula:

Кср = (Кя + ... + Кд) / 12,

Kav = average number of products produced per year.

Kya = quantity of manufactured goods in January.

CD = quantity finished products for December.

Next, you need to divide the average number of manufactured goods in 2014 by the average monthly wages. The resulting number will tell you how much of the total salary is spent on the production of one unit of finished goods.

Thus, you need to find out what was the average monthly wage for the years of the previous production periods. The higher the figure, the lower the labor productivity, and vice versa.

Why else do you need to calculate this indicator?

Banks are interested in the level of the average salary when lending. This is especially important if you want to take out a loan for a decent amount. For example, with mortgage insurance, banks require a certificate of income for both the borrower and his family and guarantors. After collecting these certificates, the bank calculates the solvency of the borrower in order to identify his maximum ability to pay monthly loan payments.

At the same time, it is not enough to have a level of average monthly salary equal to the payment to be brought to the bank. Everyone understands that there is a minimum level of income, which is calculated from a certain list of goods and services.

That is, a person needs to eat something, pay the rent, utilities and so on. In this regard, if you have a small average monthly income, then, unfortunately, you will not be able to take out such a loan.

What is the average monthly salary to get a loan?

If we are talking about mortgage lending, then take the planned amount of the loan payment and add to it the minimum cost of living for each member of your family. If the level of your salary is more than the resulting amount, then you have a real opportunity to get such a loan.

With loans for goods, everything is much simpler, and banks are only looking to ensure that your salary is enough to cover the costs of the loan.

by type economic activity (rubles; 1995 - thousand rubles)

7. The following macroeconomic indicators (in monetary units) are given:

Determine: GDP (in two ways), GNI, PVP, PND, LD, RD, personal savings, trade balance (Xn), net investment.

8. According to the data in the table, find the unknown indicators

9. According to the data given in the table, find the unknown indicators

10. A certain society consists of two social groups, within each of which the income is distributed evenly. It is known that the average per capita income in the first group is 5 thousand rubles. per month, in the second - 25 thousand rubles. per month, and in the whole society the average per capita income is 20 thousand rubles. per month. Determine the value of the Gini coefficient for this society.

11. The country's economy is described by the following data: in 2008 the level of actual unemployment was 5%, real GDP - 48 billion rubles. and potential GDP of 50 billion rubles. In 2009, these indicators were respectively equal to 10%, 42 billion rubles. and 50 billion rubles. Determine the natural unemployment rate and Okun's coefficient in 2008.

a) 4.7% and 2.4; b) 3.3% and 2.4; c) 6% and 3; d) 5% and 2.

12. Economy Russian Federation is described by the following data: in 2008 the level of actual unemployment was 7%, real GDP - 41,428.6 billion rubles. and potential GDP 44304.9 billion rubles. In 2009, these indicators were respectively equal to 8.2%, 38155.7 billion rubles. and 41,591.6 billion rubles. Determine the natural unemployment rate and Okun's coefficient in 2008.

13. The economy of the Russian Federation is described by the following data: in 2008 the level of actual unemployment was 7%, real GDP - 41428.6 billion rubles. and potential GDP 44304.9 billion rubles. In 2009, these indicators were respectively 8.2%, 38155.7 billion rubles. and 41,591.6 billion rubles. Determine the natural unemployment rate and Okun's coefficient in 2009.

a) 4.7% and 2.4; b) 3.8% and 2.2; c) 6% and 3; d) 5% and 2.

SECTION 3. QUESTIONS FOR REFLECTION

1. Does it make economic sense for the economy to have only one single interest rate? Why yes or no?

2. How do you think the unemployment rate in Udmurtia is high or low? What are the reasons for this situation?

3. The current inflation rate in Russia is slightly higher than the level of moderate (creeping) inflation. What should be done in this situation central bank? What will be the consequences of the measures taken?

4. Economic growth is considered a necessary but not sufficient condition for poverty eradication. Why?

Pursuant to the Decree of the Government of the Russian Federation of September 14, 2015 N 973 "On improving statistical accounting in connection with the inclusion in the official statistical information of the indicator of average monthly accrued wages employees in organizations, individual entrepreneurs and individuals(average monthly income from labor activity) "and position 1.30.25" Information on the average monthly wages of employees in organizations, among individual entrepreneurs and individuals (average monthly income from labor activity) "of the Federal plan of statistical work, approved by the order of the Government of the Russian Federation from May 6, 2008 N 671-r, I order:

The number of foreign citizens for whom notifications from employers have not been received is calculated according to two components:

From among foreign citizens who arrived in the Russian Federation in a manner that does not require a visa and have received a patent confirming the right to temporarily carry out labor activities in the territory of a constituent entity of the Russian Federation for individuals and legal entities, individual entrepreneurs and other persons whose activities are subject to registration, persons who received notifications of the conclusion of an employment contract or a civil law contract (for the period from January 1 to December 31) are excluded;

From among foreign citizens from the countries of the Eurasian Economic Union (for the implementation of labor activities which do not require permits), put on the migration register for the purpose of "work", are excluded persons who received notifications of the conclusion of an employment contract or a civil law contract (for the period from January 1 to December 31).

Data on the number of foreign citizens who have not received notifications from employers about the conclusion of an employment contract or a civil law contract are summarized and characterize the number of foreign workers engaged in labor activity without registration of labor relations.

3.5. Algorithm for calculating paid time by category of employees

The calculation of the paid time for all categories of employees is made according to the formula:

Total paid time for all categories of employees (hours);

Paid time for FLIP employees (hours);

Paid GPA time (hours);

Paid time of employees of legal entities.

Paid time for CRIS employees is determined according to the data of the federal form statistical observation N P-4 on the time actually worked by the CRIS employees, taking into account the share of unworked but paid time (which is determined according to the data of selective observation of the use of the daily time fund). In addition, the paid time of the CRIS employees is increased by the coefficient of the excess of the number of employees of the CRIS according to the data of Form N P-4 over the number of employees of the CRIS, taking into account the organizations that report once a year.

,

Paid time of all employees of KRIS according to the data of form N P-4, increased by the paid time of employees of organizations that are not small businesses, reporting once a year (hour);

Paid time of employees of KRIS according to form N P-4 (hours);

The coefficient of excess of the number of employees of the CRIS according to the data of form N P-4 over the number of employees of the CRIS, taking into account the organizations reporting once a year.

For the rest of the categories of employees, paid time is calculated according to the OCR data by summing up the actual hours worked and the addition of the unworked but paid time, which is made by imputing the average values ​​of the normal working hours. The counting is made for persons who were on regular vacations, idle time due to the fault of the employer, etc.

The calculation of the paid time of MIM employees for the year is carried out according to the formula:

The number of employees of the CRIS, taking into account the employees of organizations that are not subjects of small business, reporting once a year (people);

The number of hours paid per week to one employee of the legal entity, according to the LFS (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputation of boundary values confidence interval(average value, standard deviation) those constituent entities of the Russian Federation for which the values ​​of this indicator go beyond the specified interval;

The calculation of the paid time of employees of FLIP is carried out in the same way as the calculation of the paid time of employees of the MIM for the year:

Paid time for employees of FLIP, taking into account the verified values ​​of actually worked time per week in the constituent entities of the Russian Federation (hours);

The number of FLIP employees, taking into account the number of foreign citizens not reflected in the reporting of organizations (people);

The number of hours paid per week to one employee of the FLIP according to the LFS data (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputation of the boundary values ​​of the interval (the average value of the standard deviation) to those constituent entities of the Russian Federation for which the values ​​of this indicator go beyond the specified interval;

52 is the number of weeks in a calendar year.

The calculation of the paid GPA time is made according to the formula:

,

Paid GPA time, taking into account the verified values ​​of actually worked time per week (hours).

Number of hours paid per week to one GPA employee according to LFS data (hours per week).

The values ​​of this indicator for the constituent entities of the Russian Federation are verified by imputation of the boundary values ​​of the confidence interval (the average value of the standard deviation) to those constituent entities for which the values ​​of this indicator go beyond the specified interval;

52 is the number of weeks in a calendar year.

4. Sources of information

The sources of information used in this Methodology are the following federal statistical observations:

1) Form N P-4 "Information on the number and wages of employees." Provided by legal entities - commercial and non-profit organizations and them separate subdivisions(except for small businesses) of all types of economic activities and forms of ownership:

The average number of employees exceeds 15 people - monthly on a continuous basis;

The average number of employees does not exceed 15 people - on a quarterly basis on a continuous basis.

2) Form N 1-T "Information on the number and wages of employees." Provided by legal entities - commercial and non-commercial organizations and their separate divisions (except for small businesses) that do not provide information in the form N P-4, all types of economic activities and forms of ownership once a year.

3) Form N PM "Information on the main indicators of the activity of a small enterprise" is collected quarterly, on the basis of sample observation. Provided by legal entities that are small enterprises (with the exception of micro-enterprises) in accordance with article 4 of the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

For the formation of summary results, a stratified random sample is used with the subsequent dissemination of the obtained data to the general population of small enterprises (without microenterprises). To ensure representativeness, the sample size averages 35% in Russia; in the constituent entities of the Russian Federation, it varies from 12% to 65%.

4) Form N MP (micro) "Information on the main indicators of microenterprise activities" annually (except for the periods of continuous statistical observation of the activities of small and medium-sized businesses), on the basis of selective observation (in accordance with Article 5 of the Federal Law "On the Development of Small and medium business in the Russian Federation "dated 24.07.2007 N 209-FZ). Provided by legal entities - micro-enterprises in accordance with Article 4 of the said Law.

For the formation of summary results, a stratified random sample is used with the subsequent dissemination of the obtained data to the general population of microenterprises. To ensure representativeness, the sample size averages 18% across Russia; in the constituent entities of the Russian Federation, it varies from 5% to 50%.

The number of observation units selected from the layer is determined in accordance with the optimal placement according to Neumann on the basis of "revenue", based on the fact that the value of the coefficient of variation of the assessment on the basis of placement "revenue" should not exceed 5%.

Once every five years, "Continuous statistical observation of the activities of small and medium-sized businesses" is carried out. The resulting summary results are used in the calculation of this methodology instead of the forms NN PM, MP (micro).

5) Selective observation of household income and participation in social programs- Form N 2-income (ODN and USP) is carried out by Rosstat with an annual frequency with coverage of 60 thousand households (in 2017 and further with a frequency of 1 time in 5 years - 160 thousand households) in all constituent entities of the Russian Federation.

The general population for constructing a sample population is made up of private households living # in the territory of the Russian Federation. As a basis for the formation of the sample, the annually updated information array of the territorial multipurpose sampling (TVMN) is used, which is formed initially on the basis of the primary information fund of the All-Russian Population Census.

The sample size averages 0.11% in Russia, in the constituent entities of the Russian Federation it ranges from 0.07% to 1.38%.

To distribute the total sample size (in accordance with the theoretical provisions of the sampling method), a disproportionate allocation model is used within each of the selected analytical areas (urban and rural population, constituent entities of the Russian Federation, administrative districts, etc.).

Observation is carried out on the basis of a personal survey of household members (respondents) at their place of residence in the selected household. Interviews with respondents are conducted on the basis of special forms of federal statistical observation and instructions for filling them out.

The development of data is carried out at the place of the main work of the respondent (subject of the Russian Federation), and not at the place of his permanent residence.

6) Sample survey work force(until 2016 - a sample survey of the population on employment issues) is carried out by Rosstat on a monthly basis by polling the population aged 15 to 72 years in all constituent entities of the Russian Federation. During the period of one survey, about 70 thousand people aged 15 to 72 years (0.06% of the population of this age) are interviewed, during the year - 837 thousand people (0.76%). The sample is constructed in such a way that in each month all observation units are replaced with new ones. The sample was formed on the basis of the information array of the territorial multipurpose sample, built on the basis of the primary information array of the All-Russian Population Census, containing information about the permanent population, i.e. the population permanently residing in the territory of the corresponding region, city, settlement.

If the main job of the respondent is located in another constituent entity of the Russian Federation than his place of permanent residence, the data on this respondent are included in the results for the constituent entity of the Russian Federation where the main job of the respondent is located.

7) Selective observation of the use of the daily time fund by the population was carried out by Rosstat in all constituent entities of the Russian Federation, covering 10 thousand households. The main purpose of the observation is to obtain statistical information characterizing the use by the population of the daily fund of time for specific types of activity.

The formation of the sample population of households was carried out on the basis of the principles of random selection separately for the urban and rural population in each of the constituent entities of the Russian Federation. The unit of sampling is the enumeration area (first step of sampling). The final selection unit (second step) is the dwelling (household address). Observation units are household and household members aged 12 and over. For each of the population groups, information on the time spent and the structure of these costs is presented on average for a day of the week, for a weekday or a weekend.

Based on the results of a sample observation of the use of the daily fund of time, the ratio of the estimate of the possible costs of paid working time on a weekday of employees who did not work during the observation period is calculated to the actual costs of paid working time on a weekday of employees.

8) Data of the FMS of Russia (since 2016 - the Ministry of Internal Affairs of Russia) on the number of foreign citizens working in Russia. Based on the data provided by the FMS of Russia, the number of foreign citizens working in Russia is calculated, which are not reflected in the reports provided by the FMS of Russia, by employers - legal entities(including geographically separate subdivisions), individual entrepreneurs and individuals.

______________________________

* Data on foreign citizens working in organizations are reflected in the statements of legal entities as part of employees, therefore, the unreported number is attributed to the number of FLIP.

** Starting from 2016 (in 2015 - 45 thousand households).

Document overview

The Methodology for calculating the average monthly accrued wages of employees in organizations, for individual entrepreneurs and individuals (average monthly income from labor activity) was re-approved.

The indicator is determined for 3 categories of persons: employees of legal entities (including employees of large and medium-sized organizations, small enterprises and micro-enterprises); persons who performed work under civil contracts in legal entities for which this work is the main (only) one; employees of individual entrepreneurs and individuals who are not individual entrepreneurs.

The number of employees includes foreigners working in Russia.

Military personnel and persons on leave to care for a child under 3 years of age are not counted in the total number of employees.

The indicator is calculated for the reporting year for the country as a whole, for federal districts and regions.

The Labor Code of the Russian Federation contains a lot of situations when it is necessary to calculate the average monthly salary. The average salary of employees is necessary for calculating vacation pay, severance pay, when paying for business trips, periods of study with a break from work, downtime due to the fault of the employer. The average monthly salary is used to calculate payments to collective bargainers, employees temporarily transferred to another job due to exceptional cases, employees who donate blood and many others.

From the article you will learn:

average salary

The calculation of the average salary is regulated by:

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In all cases of determining the average salary, first of all, a calculation is required average monthly earnings in 12 months. How to calculate the average earnings for the year? You need to divide the total amount of payments received by the employee by 12.

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Calculation of average wages

Stage 1. Determine the settlement period.

In an ideal situation, the billing period is the calendar 12 months preceding the month in which the employee's average earnings are saved. For example, an employee goes on vacation on July 10, 2017, his settlement period is from July 1, 2016 to June 30, 2017.The employee goes on a business trip on June 30, 2017, his average earnings are calculated based on the period from June 1, 2016 . to May 31, 2017

As a rule, there are no situations when an employee has actually worked for a whole year. Most likely, within the estimated 12 months there will be periods when the employee did not work for various reasons: he took paid vacation or at my own expense, was ill, studied and so on. These periods must be excluded from the calculation together in the amounts charged for them.

If it turns out that the employee did not earn anything in the billing year, or that the whole year consists of the time excluded from the calculation (for example, when using parental leave), the previous 12 months are taken for the calculation.

If there are no salary accruals and before the billing period, for example, an employee started work and goes on a business trip in the same month, his average earnings are calculated according to the salary accrued in the same month. If they did not have time to make such charges, the calculation must be done at the tariff rate, salary (official salary) of the employee.

Stage 2. We calculate the salary for the year.

At this stage, we will calculate the employee's income in the billing period.

We will take into account all payments provided for by the system of remuneration in force in the organization, in particular:

all accrued wages, as well as the fees of staff members of media editorial offices and art organizations;

any allowances and surcharges (for skill, class, tension, work experience, performance additional work, team management, work with the state secret, etc.);

all payments related to working conditions: regional coefficients and percentage allowances, additional payments for harm, for work at night, on weekends and holidays, for overtime work and etc.;

any other types of salary payments applied by the employer.

But payments of a social nature and compensations not related to wages are not taken into account. These include material assistance, compensation paid to employees for food, travel, housing, recreation, etc.

Special rules are provided for the accounting of bonuses, since they can be charged for different periods of work:

monthly premiums are included in the calculation if they were accrued during the billing period;

awards for over long periods(quarter, half year, etc.) are taken into account as a whole, if accrued for a period less than the calculated one; and if the period exceeds it, its part for the months of the billing period is taken into account;

annual bonuses, one-time seniority bonuses accrued for the previous year, are counted regardless of when they were accrued.

In addition, the average earnings are adjusted if the employer raised the workers' wages:

• if the salary is increased in the billing period, the payments accrued before the increase are increased by the coefficient obtained by dividing the tariff rate (salary) after the increase by the rate (salary) paid in the previous months;
• if the pay is increased after the billing period, but before the average earnings are calculated, payments for the billing period are increased in full;
• if the increase took place when the average earnings have already been calculated for the employee, the part of payments from the date of the increase is increased.

Calculation of the average monthly wage (formula)

The calculation differs depending on its purpose.

The general formula for calculating the average wage (except for the calculation of vacation pay and vacation compensation):

The formula for calculating the average monthly wage for calculating vacation pay and compensation for unused vacation:

СрЗП = СрДЗх number of vacation days,

Where SrDZ is the average daily earnings, determined by the following formulas:

the billing period has been fully worked out:

SrDZ = the amount of earnings in the billing period / 12 / 29.3

the billing period has not been fully worked out:

where KKD is the number of calendar days in incomplete months:

Average monthly wages. How to calculate: example

Here are some examples of calculating average earnings. Irina D. works in the office on a 5-day working week, her salary is 25,000 rubles, monthly premium- 20% of the salary (5000 rubles). In 2016, she was on parental leave until 30 September 2016.

Irina is sent for advanced training with a break from work in the period from June 19 to June 30, 2017:

• billing period - June 1, 2016 - May 31, 2017;
• we count the accruals and days worked (we do not take into account the paid childcare allowance and the period of its receipt):

• count the days for which the average salary is maintained: in the period from June 19 to June 30, 2017, 10 working days;
• we consider the average earnings to be paid: 240,000 / 161 x 10 = 14,906 rubles 83 kopecks.