Determining the Average Value without a Basis 
Use
You can use a wage type to enter an average value for an employee instead of creating the average value using average calculation bases. This is useful if no average bases have been calculated for an employee but you still want to use an average value to valuate the employee absence. Furthermore, this procedure allows you to override the average value calculated by the system, for example, for a new employee, by entering a wage type with an average value for the employee in question.
Activities
Firstly, you must define a user-specific wage type for the average value and enter this in the Calculation Rules for Averages view (V_T51AV_A). For more information, see Customizing for Payroll under Time Wage Type Valuation
® Averages New.You enter this wage type for the employee in the EE Remuneration Info infotype (2010) as follows:
For this employee, absence valuation is performed using the rate for this wage type, which has been entered in the EE Remuneration Info infotype (2010).