Report card calendar consultant plus. Employee category accounting

Before talking in detail about the norm of working time (hereinafter also - NRT), one should understand the basics: what it consists of and what it affects. In this article, we analyze in detail how the norm of working hours for 2017 is calculated.

Annual Challenge

To produce any type of product, including in completely different industries and production, the agricultural sector, it is necessary to use the labor skills of the relevant personnel. From obtaining a kitchen stool to creating a jet aircraft, any product or product is produced anyway with the participation of a person.

A group of specialists, a large team or an individual master in their sector of activity spend a certain amount of time on work. Therefore, when planning production processes and mutual cooperation with other companies and buyers of manufactured products, the manufacturer must calculate in advance the working hours for each specialty involved in his enterprise. Ultimately, this also affects the number of employees who can be accepted into the organization.

In short, the management, together with the HR department and raters, has to calculate the NRT every year.

How to determine the annual rate

First, let's break down the term itself. As a general rule, the norm of working time is the number of hours spent on work for a calendar period. Usually. Based on 40 hours a week.

Today, it is calculated on the basis of the order, which is set out in the order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n (hereinafter also referred to as the Order).

According to the provisions of this regulatory act, the duration of the working week (at a rate of 40 working hours, and sometimes less) is divided by the number 5 (if a person works on a 5-day schedule) and multiplied by the number of working days per year. After that, from the result obtained, the number of hours by which the working days were reduced, which go right before the official public holidays, is subtracted:

New Year;
May 9;
other similar holidays.

By law, a working day and at the same time a pre-holiday day is usually considered to be reduced by 1 working hour.

The norm of working hours for the next year must be calculated before the end of the previous year. In this case, you need to take into account:

Requirements of the labor legislation of the Russian Federation.
Decrees of the Government of the Russian Federation, correcting working days and holidays for the next year.

So, regarding the period of 2017, the Cabinet of Ministers of the Russian Federation issued a resolution of August 04, 2016 No. 756. It says that such days of rest will be postponed:

01/01/2017 to 02/24/2017;
01/07/2017 to 05/08/2017.

Number of working hours in 2017

When determining it, the following provisions should be taken into account:

even if the employee works 5 or 6 days a week, Sunday is considered a day off;
it is possible to postpone a day off for individual specialists only if the enterprise, for an objective reason, is not able to stop the work process for the weekend. That is, the staff must perform their duties both on Saturday and Sunday. This is evidenced by article 111 of the Labor Code;
article 112 of the Labor Code of the Russian Federation contains a list of holidays, upon the occurrence of which employees rest.

The Labor Code also includes the New Year holidays as holidays (from 01.01 to 08.01 inclusive). Christmas is also classified as a holiday with the appointment of a day off.

In addition, a holiday that falls on a weekend transfers such a day of rest. This principle works every year. The only exceptions are the first 8 days of January - New Year and Christmas. The fact is that the transfer of days of rest to the New Year holidays does not automatically occur. Every year, the Government of the Russian Federation, in a separate order, approves in return the days when employees of enterprises rest and do not go to work. This moment is stipulated by part 5 of article 112 of the Labor Code of the Russian Federation.

According to the legislation (part 1 of article 95 of the Labor Code of the Russian Federation), the length of the working day on the eve of an official holiday should be cut by 1 hour.

All of the above requirements of the Labor Code of the Russian Federation, as well as the accounting of the Procedure, are the basis for calculating working time for a calendar year. Speaking specifically and in numbers, the norm of working hours for 2017 will be as follows:

Average monthly NRT for 2017

Meanwhile, knowledge of the total annual time for work does not give a complete picture of the working hours in each month. Full accounting requires being aware of the average monthly working time (each month separately).

For these purposes, the number of calendar days in a month matters. It can be from 28 to 31. So, 2017 is not considered a leap year. In addition, each month has its own number of holidays and weekends. And it differs significantly. For example, in January - as many as 8 days in addition to the weekend are declared non-working. But April and October in 2017 do not have non-working holidays at all.

Local Features

The above figures refer to the entire Russian Federation. But in some regions, their own days of rest associated with local religious holidays can be announced. Namely, on the basis of Article 4 of the Law “On Freedom of Conscience and Religious Associations” of September 26, 1997 No. 125-FZ.

There are also additional provisions that give the authorities of the constituent entities of the Russian Federation to make certain calendar dates days off for reasons other than religious ones. These are article 6 of the Labor Code and paragraph 8 of the letter of the Ministry of Labor of Russia dated June 10, 2003 No. 1139-21.

In such cases, the estimated norm of hours of work for 2017 will look different than in the main in Russia.

Local destination weekends have an essential feature. If they are introduced, then the region compensates itself for all losses in income.

Employee category accounting

It is necessary to calculate NRV taking into account the category of specialist and the specifics of the work. So, in certain moments, the working time of the staff should be cut. Despite the fact that other employees of this enterprise, working on the same schedule, do not receive changes in their work schedule.

Based on the time sheet, accounting employees also calculate various benefits. In addition, this document helps the manager to monitor compliance with the working regime and provides enough information for statistical reporting. To fill in correctly time sheet for 2017, You should know some features prescribed by the current legislation.

This document is often requested by labor inspectors and tax organizations. From it, they see if there were violations in the direction of employees, for example, whether those extra hours are processed. If the audit reveals any inaccuracies or the fact of labor exploitation, the director may fall under penalties in the amount of 1,000 to 5,000 rubles, and large companies - up to 50 thousand rubles (Article 52.7 of the Code of Administrative Offenses of the Russian Federation).

How to make a timesheet

For such documents, two unified forms are prescribed by law. Their legitimacy is confirmed by the resolution of the State Statistics Committee of the Russian Federation dated 01.05.04 under the number.

Form No. T-12 used to fill out personnel documents, as well as time sheets, manually.
Form No. T-13 created for organizations that use automatic data processing. After it is filled out, it should be printed out and affixed with “live” signatures of responsible persons.

However, a similar timesheet for recording working hours can also be written in free form (according to the letter of Rostrud dated February 14, 2013 No. PG / 1487-6 1). It is not necessary to use the above templates. You can take them as a basis and make some adjustments to your document: simplify and modify for yourself.

Basic filling principles

The filler must indicate how many days and hours the employee spent at his workplace. The reasons for time off and absences, if any, are also indicated here. Each such reason has its own code, which is written in the T-12 form. The same codes are used in the electronic form of the T-13 form.
The time sheet can only be filled out by an authorized person, after which the forms must be signed by the head of the structural unit and the employee who is responsible for personnel records. The document is filled out every month. After the sheet is signed, it should be transferred to the accounting department (according to paragraph 2 of section 2 of the instructions, approved by the resolution of the State Statistics Committee of Russia dated 05.01.04 No. 1).
If the company establishes additional days off, they should also be written in the report card according to special rules. And working days on holidays are marked with specially invented codes.

Download forms and form with an example of filling

Days off in the report card for 2017

The holiday accounting code in the document can be different. It depends on how the organization pays for these days and on what basis they are generally provided.

1 option. Employees receive an additional one, and the company reduces the norm of working hours per month for them. If a reduced rate is chosen, then the employees receive a full salary and these days are not paid by the company. For such days, the code B is assigned in the report card.

Option 2. Employees go on a day off, and the company pays these days on average. It turns out that for the days worked, employees receive a salary, and for additionally paid days off - the average salary. For such a case, the OB code is provided in the report card.

Holiday work

If a person goes out and works on holidays, he is entitled to a double salary for this, or an additional payment at a regular rate in excess of the salary and one more day of rest (according to Art. 153 of the Labor Code of the Russian Federation). In the timesheet, such days should be marked with the PB code. Moreover, this code is suitable for both double and single payments.

When an employee chooses an additional day off for the one he worked on holidays, it must be marked with the HB code.

Travel days

If a decree was issued and the working day refers to a business trip, then in the time sheet it is usually marked with the letter code “K” or the digital “06”. As soon as the employee goes to work, the letter code “I” or the digital “01” must be entered on the form.

How long is the timesheet kept

After the end of 2017, the corresponding time sheet must be kept for five years. If the company uses difficult, dangerous and harmful working conditions, then the storage time increases significantly - up to 75 years. Such rules were established in accordance with the order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Timesheet 2017 and taxes

income tax

Based on this document, the company pays salaries to its employees. During tax audits, the company must provide reliable data on the number of days and hours worked for each employee in order to confirm the correctness of payments.

If violations are found, then the amount of income tax indicated in the reports will be incorrect, and this already entails the imposition of penalties.

personal income tax

When personal income tax is withheld from an employee's earnings, the organization must find out whether this person is a tax resident of the Russian Federation in order to use the correct tax rate when calculating. It is the time sheet that will be able to confirm the actual location of the employee in the country.

This feature should be especially taken into account by those employers who send their employees on business trips to Belarus, because when crossing the border, they do not make any marks in the citizen's passport.

If a dispute arises with the tax authorities, the company will be able to prove that it applied the correct rate, withheld and accrued personal income tax in full.

FSS benefits

If the time sheet is filled out incorrectly, then the calculation group of the Social Insurance Fund will not be able to deduct sick leave expenses for the company, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.

To find out which days are weekdays and which are weekends in November 2017, the production calendar will help you easily.

Weekends and public holidays in November 2017

Due to the transfer of one holiday, non-working days in November 2017 in Russia: 4, 5, 6, 11, 12, 18, 19, 25 and 26 numbers.

In total, the Russians will receive nine days of rest.

This month, in addition to traditional Saturdays and Sundays, Russians will have an additional non-working day - 11/06/2017.

It turned out due to the fact that the annual holiday Day of National Unity, which is recognized as an official non-working holiday (Article 112 of the Labor Code of the Russian Federation), falls on Saturday. Therefore, the due day off is postponed to Monday, the 6th. Thanks to this, in the last month of autumn, Russians will enjoy a three-day vacation.

Now you know what days are weekends in November 2017.

How we relax on 04.11.2017

As mentioned above, this time Russia will "walk" for three days:

11/04/2017 - Saturday, National Unity Day, public holiday;
11/05/2017 - Sunday, non-working day;
11/06/2017 is Monday, a non-working day, which turned out due to the transfer from the previous Saturday.

Working days in November 2017

Let's figure out how many working days in November 2017. You will have to work 21 days: 1, 2, 3, 7, 8, 9, 10, 13, 14, 15, 16, 17, 20, 21, 22, 23, 24, 27, 28, 29, 30 numbers.

Please note that this month there is one shortened working day - the 3rd. It is pre-holiday, so you can work one hour less (Article 95 of the Labor Code of the Russian Federation).

Working hours

Let's deal with another important point - how to calculate the norm of time for the last autumn month.

If you study the production calendar, it turns out that it has 21 weekdays and 9 non-working days.

Let's calculate using the example of a 40-hour work week (shift duration is 8 hours, there is one shortened day): 21 x 8 - 1 = 167 hours.

Thus, the norms of working hours for this month will be (in hours):

40-hour week - 167;
36-hour - 150.2;
24-hour - 99.8.

Holidays in November 2017 in Russia

Finally, let's see what holidays are in November 2017.

First, the national holiday is National Unity Day. Enough has already been said about him in this article, but let us recall that we celebrate the liberation of Moscow from the Polish-Lithuanian invaders in 1612 and recall the main characters of those days - Kuzma Minin and Dmitry Pozharsky. The holiday appeared in Russia not so long ago, for the first time it was celebrated on 11/04/2005.

In addition, the last month of autumn is replete with many professional holidays. We will honor bailiffs, military intelligence officers, sociologists, ophthalmologists, psychologists, appraisers, designers and representatives of many other professions, even managers and employees of Sberbank.

Separately, it is worth highlighting the International Day of Accounting on the 10th, as well as the Day of the Accountant and the Day of the Tax Authorities - both are celebrated on November 21.

2017

In accordance with the Order, approved. By order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n, the norm of working time is calculated depending on the established working time per week according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift). So, with a 40-hour working week, the norm of working time is 8 hours, with a working week of 36 hours it will be 7.2 hours, with a 24-hour working week - 4.8 hours.

In accordance with Part 1 of Article 95 of the Labor Code of the Russian Federation, the duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour. In 2017, employees will work one hour less on February 22, March 7, November 3.

The norm of working time calculated in the specified order applies to all modes of work and rest.

* - Shortened and pre-holiday working days with a 40-hour working week (reduction by 1 hour)

Production calendar for 2017 download

Holidays in 2017. Non-working days.

According to Article 112 of the Labor Code of the Russian Federation, non-working holidays in 2018 are:

January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
January 7 - Christmas;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 - National Unity Day.

Weekend transfers in 2018

In 2017, in accordance with the Decree of the Government of the Russian Federation "On the postponement of holidays in 2017", the following holidays were postponed:

Therefore, taking into account the postponement of days off in 2017, the "New Year holidays" for employees will last 8 days - from January 1 to January 8, 2017. A long weekend awaits the Russians also in February (February 23 - 26).

In April - May 2017, employees will have a rest from April 29 to May 1 in connection with the celebration of the Spring and Labor Day, as well as from May 6 to 9 in connection with the celebration of Victory Day.

In June, the rest period in connection with the celebration of the Day of Russia will last 3 days (June 10 - 12), and in November in connection with the celebration of the Day of National Unity - from November 4 to November 6, 2017.

The norm of working hours for 2017 with a 40-hour working week is 1973 hours.
The average monthly number of working hours in 2017 is 164.42 hours.

According to the production calendar in 2017, with a five-day working week with two days off, there will be 247 working days, including 3 working days shortened by one hour (February 22, March 7, November 3), and 118 days off, taking into account 3 additional days of rest (February 24, May 8 and November 6) due to the coincidence of non-working holidays on January 1 and 2, November 4 with days off.

Alcohol calculator 2017

We are all people, and many are also drivers. And often in life there are moments when the next day after the stormy celebration of the next holiday, you need to get behind the wheel. And there are doubts, and whether the traffic police will stop you, and whether the test for alcohol content in the blood will turn out to be positive. To avoid such questions, we present the online service Alcohol Calculator, with which you can easily find out whether you can already sit in the driver's seat or if you should wait for some time until alcohol is completely removed from your blood to the last ppm.