What is the reporting and settlement period for insurance premiums in 2020? What are these periods? This is discussed in detail in this article.
In 2020, Chapter 34 “Insurance Contributions” continues to operate in the Tax Code. This chapter includes articles 419-432, which regulate the rules for calculating and paying insurance premiums. This chapter of the Tax Code of the Russian Federation, in particular, defines the concepts of the reporting and settlement periods for insurance premiums in 2020. These concepts are disclosed in article 423 of the Tax Code of the Russian Federation, namely:
For payers of insurance premiums, these periods are needed to summarize the payment of premiums.
During the billing period of 2020, the accountant must form the basis for calculating insurance premiums (clause 1, article 421 of the Tax Code of the Russian Federation).
The billing period consists of four reporting periods. At the end of each reporting period, subtotals are summed up on the payment of insurance premiums, and reports are prepared, which are submitted to the tax office.
The settlement period for pension, medical and insurance contributions for disability and maternity in 2020 is a calendar year (clause 1 of article 423 of the Tax Code of the Russian Federation). Based on its results, the formation of a base for these contributions for the year is being completed, and the amount of contributions payable is finally determined. Accordingly, in 2020 billing period will start on January 1 and end on December 31, 2020.
When hiring any employees, the employer must correctly understand that he is not only responsible for paying wages, but also for paying all kinds of insurance premiums, as well as reporting in government bodies.
In particular, each employer must submit a quarterly calculation of paid insurance premiums so that government agencies can make sure that the company conducts its activities in full compliance with established legal norms.
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That is why during the registration process it is important to correctly indicate the codes of the settlement and reporting period in the calculation of insurance premiums in 2020, taking into account all the changes made.
In 2020, control over the payment of all kinds of insurance premiums is already carried out by the Tax Service, in connection with which now reports are submitted precisely to the branches of this control body. However, many do not know that, in accordance with latest changes the current legislation introduced a new form of reporting, which will need to be submitted as early as the results of the first quarter of 2020.
Starting from 2020, the payment of insurance premiums is regulated in accordance with the provisions of the current tax code. In particular, Article 423 of the Tax Code indicates that the legislation considers a calendar year as the settlement period for insurance premiums, while reporting must be submitted in the first quarter, six months, and also after nine months of the year.
In the new form of calculation, the previously existing documents 4-FSS and RSV-1 were combined, and therefore, when submitting reports, the following information is required:
It is worth noting the fact that in this calculation it is not necessary to indicate information about the insurance premiums made, and they will need to be reported to the Social Insurance Fund by filling out the abbreviated one.
In the new calculation form, you need to include only calculated payments and those insurance premiums that are made from them for each employee. There are no lines in which the transferred amounts are written, as well as balances present at the beginning or end of the period, in the statements.
In this regard, it is not necessary to indicate in this documentation any information related to overpayment or arrears in contributions that remained at the end of previous periods.
Thus, in the new calculation there is enough a large number of information, but filling in the entire report is optional.
The submission of a single calculation of insurance premiums is carried out every quarter, and this is done before the 30th day of the month that follows the reporting period. In this case, it is necessary to indicate the code of a particular period, taking it in Appendix No. 3, which is published to the accepted Procedure for issuing such documents.
The codes themselves look like this:
At the same time, it is worth noting the fact that these are far from all the codes that need to be indicated in the process of processing such documentation. In addition, when filling out a single calculation, you will also have to fill in the codes for the category of the insured person, codes for the types of various papers, as well as a number of other numbers assigned in accordance with certain regulations.
The calculation must be submitted, as mentioned above, before the 30th day of the month that comes after the first, second and third quarter. These terms are approved by the current legislation and are spelled out in paragraph 7 of Article 431 of the Tax Code, which came into force in 2020.
Thus, in connection with the introduction of new legislation after the first quarter, reports must be submitted:
All companies and entrepreneurs whose activities are characterized by more than 25 people must send documentation exclusively in electronic form, using telecommunication channels. If the total number of employees is less than 25 people, then in this case the reporting is submitted exclusively on paper. This feature of filing a single calculation is spelled out in paragraph 10 of Article 431 of the Tax Code.
Accept payment according to new form will be tax service, and you need to hand it over to the branch that is located at the location of the company or at the place of registration of a private entrepreneur.
If the company has any separate divisions that accrue payments to individuals, then in this case they will also have to submit reports, but already to those tax offices located on their territory. Moreover, in this situation there is no difference whether the branch has its own current account or a separate one.
The first section of the document must be completed by all persons who pay funds in favor of individuals. In particular, it is necessary to indicate here summary information on the amounts that must be paid during the billing period for pension, social and medical contributions.
Also, it is in this section that you need to specify the list of amounts that are sent to Pension Fund in accordance with the additional tariff, as well as those contributions that are made in order to provide employees with additional social insurance. Each such value must initially be indicated in its entirety, and only then it is already indicated for the last three months, breaking down by all months.
In addition, a specific code will be required for each individual type of contribution. budget classification, and this is a mandatory requirement, thanks to which Tax Service employees can record debts for certain codes on the personal account of payers.
It is also mandatory to fill out the second section indicating personalized information on all insured persons, while filling out the second section is mandatory only for those entrepreneurs who operate in the field of organizing farms.
In case of non-compliance with the established deadlines for the first quarter, the Tax Service has the right to bring the company or private entrepreneur to administrative responsibility, imposing on it the appropriate amount of the fine. To date, the standard amount of the fine is 5% of the total amount of insurance premiums that must be paid, but it is worth noting the fact that when calculating this fine tax authorities they will remove the amount that was transferred on time.
Over time, 5% will constantly increase, increasing every month again and again, but in the end, its amount cannot be more than 30% of the amount payable in total. On the other hand, the current legislation also establishes the minimum threshold for such fines, and it is 1000 rubles.
If, within the established time limits, the entrepreneur pays only a certain part of the contributions, then in this case the amount of the fine is calculated as the difference between the total amount prescribed in the documentation, and the one that was actually transferred to the budget.
When transferring insurance premiums under the control of tax authorities in 2017, a new Chapter 34 was added to the Tax Code of the Russian Federation, regulating their accrual and payment procedure. It discloses the concepts that determine both the reporting periods and the billing period in relation to insurance premiums. In the article we will talk about the settlement period for insurance premiums in 2020, consider the terms of payment.
Wherein:
In the billing period, the accounting department forms the basis for future accruals on insurance premiums. Each billing period is represented by four reporting periods, on the basis of which it is possible to sum up intermediate results, as well as submit reports to the tax authority.
The reporting period is:
By the way, for entrepreneurs who carry out their activities independently, without involving employees and pay contributions only “for themselves”, there is no reporting period. In addition to entrepreneurs, such taxpayers include lawyers, notaries, etc. For them, there are no specific deadlines for paying contributions during the year, they can pay the amount in full, no later than the date - December 31 of the billing year.
In the event that entrepreneurs have employees on their staff, they, in the same manner prescribed for organizations, make deductions and provide reports at the end of each period taken as a reporting period.
When an organization registered as a legal entity after the beginning of the year, the first billing period is set to the period from the date of registration until the end of the year.
Example 1 Continent LLC received a certificate of registration of a legal entity on April 13, 2017. Thus, the billing period for Continent LLC will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent billing period will be equal to the full 2020 calendar year.
If the liquidation (reorganization) of the company occurs before the end of the calendar year, the end of the billing period will be the day the liquidation of the company or its reorganization is completed.
Example 2 Romashka LLC filed documents for liquidation. On November 18, 2017 Romashka LLC received an extract from the Unified State Register of Legal Entities. Accordingly, the settlement period for insurance premiums will be as follows: from January 1, 2017 to November 18, 2017 inclusive.
In the event that the creation of a legal entity occurred after the beginning of the year, and the liquidation or reorganization before its completion, the period from registration to liquidation should be recognized as the settlement period.
Example 3 Premier LLC received a registration certificate on April 5, 2017, and an extract from the Unified State Register of Legal Entities on liquidation on November 1, 2017. The settlement period for insured contributions will be as follows: from April 5, 2017 to November 1, 2017 inclusive.
So, in the billing period at the end of each month, contributions are accrued based on the results of each month, based on the salary or other remuneration paid to employees. At the same time, payments are taken into account from the beginning of the billing period to the end of the reporting month. The calculation is made taking into account tariff rate, available allowances or benefits to the tariff rate, subtracting the amount of the insurance payment calculated from the beginning of the billing period to the previous month.
Example 4 Continent LLC paid salaries and bonuses to employees:
At the end of January, the accountant calculated and paid contributions to the OPS at a rate of 22%:
At the end of February, the accountant made the following calculation:
At the end of March, the accountant made the following calculation:
In case of reorganization of a legal entity by affiliation, the end of the settlement period ends on the day the reorganization is completed. And when a company joins another, the first one is recognized as reorganized from the moment an entry is made in the Unified State Register of Legal Entities (an entry on the termination of activities by joining a legal entity to another legal entity).
Consider the codes of the reporting period that must be put on title page calculation:
At the end of each of the reporting periods, organizations are required to submit reports on insurance premiums to the tax authority. It is submitted no later than the 30th day of the month following the reporting period. That is, the report for the 1st quarter must be submitted no later than April 30th. In the event that the last day of delivery fell on a weekend, the deadline is postponed to the first next working day. So, in 2017, April 30 is a day off, and May 1 is a holiday, then the deadline for delivery is postponed to May 2.
A report is provided in electronic or paper form, it depends on what is the average number of the organization for prior year. For example, if in 2016 it was more than 25 people, then the report will need to be submitted only in in electronic format. Otherwise, penalties await the company - 200 rubles. With an average headcount of less than 25 people, the company itself chooses the method of presenting the report. There will be no penalty for submitting the report in non-electronic form.
Payment of contributions implies their monthly transfer in the form of mandatory payments. From 2017, contributions should be paid to the tax authorities. The deadline for payment is set before the 15th day of the month following the month for which the accruals were made. So, if payment of contributions is planned for January 2017, then they must be transferred no later than February 15 of the same year.
If, when checking the report, the inspector finds an error, then the company will be notified of its elimination in electronic or paper form. At the same time, the period set for eliminating the error is 5 working days - when sending an electronic notification and 10 - when sending by mail. In the event that the company, for any reason, ignores the inspector's request, the calculation receives the status of not submitted. For this, the company will be fined in the amount of 5% of the calculated insurance premiums for each month of delay.
The amount of the fine in this case cannot exceed 30% of the contributions, but it cannot be less than 1000 rubles.
The legislative framework.
Before proceeding with the calculation of the average employee's earnings for calculating vacation pay, determine which period to take as the basis for the calculation. The settlement period is limited by time frames and some periods of time are excluded from it.
Example: An employee goes on vacation from December 25, 2017 to January 15, 2018, and is hired on May 1, 2017. The period May 1, 2017 to November 30, 2017 is the settlement period.The management of the enterprise has the right to establish another billing period. Such a decision should be spelled out in the Regulations on wages and supported by a collective agreement or other local act. In the Regulations on wages, the phrase "... the billing period for calculating vacation pay is nine months ..." See part 6 of article 139 of the Labor Code of the Russian Federation. The main thing is that the changes in no way worsen the position of the employees of the organization. When determining the billing period for calculating average earnings, adhere to the following rules:
Example: Let's define the billing period if the employee was sick during the vacation. Ivanov I.N., an employee of ATEK LLC, took a vacation from July 5 to July 18, 2017. At the end of the vacation, Ivanov I.N. brings a sick leave and asks to postpone the vacation from August 1 to August 14. Ivanov I.N. has been working in the organization since March 1, 2016, therefore the billing period is equal to the period from August 1, 2016 to July 31, 2017. Sick leave (from July 5 to July 18, 2017) is excluded from the billing period. In practice, there are cases when an employee quits, and then re-employed in the same organization. Then the billing period is taken only after the employee is rehired. Accordingly, the time worked before dismissal is not included in the billing period. This is due to the fact that upon dismissal, the organization terminates labor contract with an employee. The accountant calculates and accrues compensation for unused vacation. Therefore, the billing period includes only the time worked under the current employment contract.(See articles 77,140,127 of the Labor Code of the Russian Federation and clause 2 of the regulation approved by Decree of the Government of the Russian Federation on December 24, 2007 No 922)
Example: Let's define the calculation period if the employee quit and got a job again. O.V. Romanov, an employee of Management Company ROS LLC, worked under an employment contract from January 1, 2013 to January 31, 2016. On February 1, 2017, Romanov is resigning. The organization pays payroll and compensation for unused vacation in the amount of 7 days. A week later, the employee decides to return to the organization. The manager accepts an employee for the same position. Six months later, Romanov was granted 13 days of annual paid leave. The settlement period in the situation will be the last six months, when the employee of the organization was hired again. The manager accepts an employee for the same position. Six months later, Romanov was granted 13 days of annual paid leave. The settlement period in the situation will be the last six months, when the employee of the organization was hired again.
Example: Let's define the settlement period for vacation pay, under the following conditions:
Sergeev M.N. for several years he has been working as a marketer at Cosmos LLC. According to the vacation schedule, the employee goes on annual leave from July 15, 2017.
In 2016, an employee went on unpaid leave from November 10 to November 21.
From November 22 to November 30, 2016 Sergeyev went on a business trip to Moscow.
During the period of a business trip and illness, the employee was paid based on the average salary. The accountant from the billing period (from July 1, 2016 to June 30, 2017) excludes days on vacation and business trips.
Example: Let's define a billing period for calculating vacation pay, under the following conditions:We exclude from this period the time intervals during which the employee was sick. But holidays (from May 6 to May 9, 2017) are included in the billing period. When calculating vacation pay, the accountant included in the billing period:
- Lukina O.V. for two years he has been working at Raduga LLC as a financial director. Since June 28, 2017, the employee has been granted annual paid leave in the amount of 14 days.
- The employee was sick before the May holidays and after. Lukina provided two sick leaves for temporary disability.
- Sick leave from May 2 to May 5, 2017;
- Sick leave from May 10 to May 25, 2017.
- The period from June 1, 2016 to May 31, 2017 is the settlement period for calculating vacation pay.
from June 1, 2016 to May 1, 2017;
from 6 to 9 May 2017;
from May 26 to May 31, 2017.
The settlement period is the time period that must be excluded.
Semenova A.O. Since April 3, 2013, he has been working at Zemlyanika LLC as a technical director. The employee goes on annual paid leave from April 12, 2017.
From July 20, 2015 to December 22, 2015, Semenova was on sick leave for pregnancy and childbirth.
From December 23, 2015 to April 11, 2017, the employee was on parental leave for up to one and a half years.
The billing period from April 1, 2016 to March 31, 2017 is excluded.
The issues of calculating average earnings often become a "headache" for accountants: the legislation is constantly being improved, and various nuances and atypical situations pose tasks that are not at all easy to cope with. The proposed article will help to understand the most problematic aspects of calculating the average wage, and to reduce the problems that arise in this area of work to a minimum.
You have to constantly resort to calculating average earnings - when employees go on paid leave, when they are sent on a business trip, for training (both as part of advanced training and when receiving basic education), when undergoing medical examinations and examinations, donating blood, etc. e. Current wages for the specified periods cannot be paid. It is necessary to calculate according to strictly established rules average earnings. Otherwise, the provisions of labor law are violated.
In addition, the difference in the calculations is not ruled out: the amount of average earnings may differ from the amounts of wages actually accrued. The underpayment of average earnings is a shortcoming, which will be reflected in the audit reports, and its overpayment is an illegal expenditure of budgetary appropriations with all the ensuing consequences.
The procedure for calculating the average wage is constantly being improved. At present, this issue is regulated by the provisions of Article 139 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. The said Decree approved the Regulation on the peculiarities of the procedure for calculating the average wage (hereinafter referred to as the Regulation).
At first glance, the method of calculating the average wage is simple and understandable. However, in practice, one has to constantly face numerous non-standard tasks, the solution of which is not provided by the software products used and requires additional explanations.
It should be borne in mind that the explanations given in the article cannot be applied when calculating the monetary content of state civil servants for the relevant periods. In relation to this category of persons, the calculation method provided for by the Rules for calculating the monetary allowance of federal state civil servants (approved by Decree of the Government of the Russian Federation of 06.09.2007 No. 562) is applied.
General rules for determining the billing period
Recall that in accordance with Article 139 of the Labor Code of the Russian Federation, in any mode of operation, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
Along with this, the collective agreement of the institution may also provide for other periods for calculating the average wage, unless this worsens the situation of employees.
Thus, on the basis of the above provisions of Article 139 of the Labor Code of the Russian Federation, an institution has the right to refuse to use the generally established 12-month period and calculate average earnings for the previous 3, 6 or more months. However, not everything is so clear.
When changing the billing period, special attention must be paid to ensuring that the position of employees does not worsen. In fact, this means that the calculation of average earnings will have to be done twice - based on the settlement period adopted by the institution and the 12-month generally established period. The values obtained will need to be compared and the larger of them accepted for accrual. In practice, institutions refuse such multi-stage calculations and calculate the average earnings for the last 12 months.
In the general case (unless otherwise provided by the collective agreement of the organization or local normative act) the calculation period for calculating average earnings is the last 12 calendar months (from the 1st to the 1st day) preceding the month in which the start of the vacation (business trip, dismissal or other event related to the calculation of average earnings) falls, or the month , in which, on the basis of a written order (instruction) issued by the organization, compensation for unused vacation is calculated.
Example 1
Employee budget institution Since August 10, 2009, the next annual paid leave of 28 calendar days has been granted.
In general, the 12 calendar months preceding August 2009, which falls on the first day of annual paid leave, are used as the calculation period for calculating the average vacation pay. Thus, the period from August 1, 2008 to July 31, 2009 should be taken as the settlement period.
Suppose that, according to the collective agreement in force in the institution, the calculation of average earnings in all cases, including for paying vacation and calculating monetary compensation for vacation, is made for the last 3 calendar months (from the 1st to the 1st day) preceding the month in which the corresponding event starts. Therefore, the calculation of average earnings for vacation should be made based on the period from May 1 to July 31, 2009. To ensure the protection of workers' rights, in this case, it is recommended to make two calculations - for the period from August 1, 2008 to July 31, 2009 and from May 1 to July 31, 2009
In accordance with the provisions of Article 139 of the Labor Code of the Russian Federation for certain categories employees of the institution are allowed to establish a settlement period of different duration. For example, for one category - 3 calendar months, for another - 6 calendar months, for the third - 12 calendar months.
If an institution decides to use a calculation period of a different duration (other than 12 months), it must be provided for in all cases of calculating average earnings in accordance with labor legislation. You should not set a calculation period of one duration (for example, 3 calendar months) for paying holidays and calculating compensation for unused vacation, and a calculation period of a different duration (for example, 12 or 6 calendar months) - for calculating average earnings in other cases.
The billing period must be an integer number of calendar months (1, 2, 3 ... 12). It is not recommended to set a billing period longer than 12 calendar months. This is due to the fact that when calculating the average wage, you will have to take into account information not for 2 recent years, but for 3 or more.
Please note that if an employee leaves on the last working day of the month, then this month is considered to be fully worked and therefore must be included in the billing period. This is due to the fact that, according to the Labor Code of the Russian Federation, the day of dismissal is recognized as the last day of work.
Example 2
Assume that an employee of an institution leaves on March 31, 2009 due to conscription.
In accordance with the current legislation, the employee is subject to the payment of a severance pay in the amount of two weeks of average earnings, as well as compensation for unused vacation.
Since March is fully worked out, when calculating the average earnings for the payment of severance pay and vacation compensation, earnings and hours worked for the specified calendar month must be taken into account.
For calculations, in the general case, a calculation period equal to 12 calendar months preceding the event associated with the calculation of average earnings, namely the period from April 1, 2008 to March 31, 2009 inclusive, should be taken.
When determining whether the corresponding month has been fully worked out, it is necessary to proceed from the work schedule of a particular employee.
It should be borne in mind that, in accordance with the provisions of Article 136 of the Labor Code of the Russian Federation, the average earnings for a vacation must be paid no later than 3 days before it starts. If the first day of the holiday falls at the beginning of the month (for example, the 1st or 2nd), the holiday pay must be paid on the last days of the previous month (27th, 28th, or 29th), which will not yet be fully worked out on the date of settlement.
In practice, in such cases, the remaining days after the calculation (for example, from the 27th to the 30th or 31st) are calculated as actually worked with the inclusion of the current month in the billing period, and the wage amounts in the payments taken into account. However, if the specified period of time (from the 27th to the 31st) is not worked out, an overpayment of wages and average earnings is formed. The amount of the overpayment may be deducted from the employee's salary only if he agrees to this and only on the basis of his written application.
In this regard, the calculation of the average earnings in the above situation can be made initially based on the fact that the current month has not been fully worked out (in particular, from the 1st to the 26th). In the future, it will be possible to make an additional payment to the previously calculated and paid average wage.
If the employee was dismissed from work in compliance with the established rules, and then re-hired, then the periods of previous work (before dismissal) should not be taken into account when calculating average earnings.
However, if the employee is reinstated at work by a court decision, the time of forced absenteeism is paid based on the amounts of wages accrued before the termination of the employment contract.
In the event of reorganization of an institution, labor relations with employees are not interrupted, and therefore, when calculating average earnings, the amounts accrued before and after the relevant reorganization measures should be taken into account.
Incomplete billing period
If the employee for the billing period did not have actually accrued wages or days worked, or this period consisted of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time equal to the billing period.
Example 3
In September 2009, an employee of a budgetary institution was given breaks to feed a small child.
The use of a special settlement period is not provided for by the collective agreement of the institution and (or) local regulatory act. In this regard, to calculate the average earnings, the calculation period equal to 12 calendar months preceding September 2009, that is, the period from September 1, 2008 to August 31, 2009, should be used.
Suppose that in the specified billing period, the employee did not have worked days, as she was on a long leave without pay to care for a child and (or) was sick.
In this case, the 12 calendar months preceding September 1, 2008, namely the period from September 1, 2007 to August 31, 2008, should be taken as the billing period.
At the same time, when calculating average earnings, it is necessary to apply indexation coefficients for payments taken into account in connection with wage increases that have taken place.
If the settlement period used exceeds the time during which the employee is in an employment relationship with the institution, then the calendar period from the date of employment to the 1st day of the month in which the beginning of the event related to the calculation of average earnings falls .
If the employee for the billing period and before the billing period did not have actually accrued wages or days worked, the average earnings in accordance with clause 7 of the Regulations should be determined based on the actually accrued wages for the days actually worked by the employee in the month in which the start of the event related to with the calculation of average earnings.
Example 4
An employee of the institution was hired on August 10, 2009. On August 24, 2009, he was sent on a business trip.
Since the employee did not work in the institution until August 2009, the calculation of average earnings for the period of a business trip must be made based on the amount of wages accrued from the date of employment to the date of departure on a business trip, namely for the calendar period from 10 to 23 August 2009 inclusive.
If the employee during the billing period, as well as before it and before the occurrence of the event with which the calculation of average earnings is associated, did not have actually accrued wages or actually worked days in the organization, the average earnings should be determined based on the tariff rate of the category established for the employee (salary, official salary). Unfortunately, even the district coefficient and the percentage bonus for the length of service in the respective localities cannot be taken into account.
Example 5
An employee of the institution was hired on August 10, 2009, and on the same day he was sent for a medical examination while maintaining his average salary.
According to a written order (instruction) on hiring an employee, he was given an official salary of 8600 rubles, on the basis of which the calculation of the average earnings for the day of the medical examination should be made.
The amount of average earnings will be 409 rubles. 52 kop. (8600 rubles: 21 working days according to the calendar of the five-day working week established for the employee in August 2009 × 1 working day).
Time not worked in the billing period
In accordance with clause 5 of the Regulations, time is excluded from the billing period, as well as amounts accrued during this time, if:
Example 6
Suppose that an employee of an institution was on a business trip from May 12 to May 15, 2009.
In the billing period from May 1, 2008 to April 30, 2009, the employee was on leave without pay for 15 calendar days. This period accounts for 11 working days according to the five-day working week calendar. In addition, the billing period includes 2 working days of absenteeism, as well as 10 working days of suspension from work without pay.
In the specified billing period, the employee was accrued wages, taken into account when calculating average earnings, in the amount of 87,800 rubles.
In total, according to the schedule of a five-day working week for the billing period from May 1, 2008 to April 30, 2009, there are 249 working days. It excludes 11 working days falling on the period of unpaid leave. And 2 working days of absenteeism and 10 working days of suspension from work cannot be excluded from the billing period.
A total of 238 working days (249 days - 11 days) should be taken for the billing period. The amount of average daily earnings to pay for the period of a business trip will be 368 rubles. 91 kop. (87,800 rubles: 238 working days), and the amount of average earnings for the days of a business trip is 1,475 rubles. 64 kop. (368 rubles 91 kopecks × 4 working days during the business trip).
If the employee was absent for 12 working days in the billing period for a good reason, the average earnings for the period of a business trip would be 1554 rubles. (87,800 rubles: (249 days - 11 days - 12 days) × 4 days).
When calculating the average earnings for vacation and (or) to determine the amount of compensation for unused vacation, the number of days in fully worked months of the billing period is calculated as follows:
Example 7
Let us assume that since July 13, 2009 an employee of a budgetary institution has been granted a part of the annual paid leave of 14 calendar days.
Calculation of the average earnings for vacation must be made for the 12 calendar months preceding July 2009, namely for the period from July 1, 2008 to June 30, 2009.
Let's assume that during the specified period, the employee has fully worked out 10 calendar months. August 2008 (annual paid leave from 1 to 28 August) and March 2009 (duty trip period from 3 to 5 March and confirmed sick leave period of temporary disability from 16 to 25 March).
In total, 313.92 calendar days should be taken for the billing period, including:
. for 10 fully worked calendar months of the billing period - 294 calendar days (29.4 calendar days × 10 months);
. for not fully worked August 2008 - 2.85 calendar days (29.4 calendar days: 31 calendar days in August × 3 calendar days falling between August 29 and 31);
. for not fully worked March 2009 - 17.07 calendar days (29.4 calendar days: 31 calendar days in March × 18 calendar days falling on the periods from March 1 to March 2, from March 6 to March 15, from March 26 to 31 Martha).
When paying for vacation or paying compensation for unused vacation, situations are possible in which there is no salary taken into account when calculating average earnings, but there are calendar days included in the calculation.
Example 9
Suppose that an employee of a budgetary institution leaves on August 10, 2009, and upon dismissal he should be paid compensation for unused vacation for 6 months of the current working year.
The employee enjoys the right to annual paid leave of 28 calendar days. Upon dismissal, the employee must be paid compensation for 14 calendar days of annual paid leave not used for the current working year (28 calendar days of leave: 12 months × 6 calendar months worked in the current year).
The compensation amount must be calculated for the 12 calendar months preceding August 2009, namely for the period from August 1, 2008 to July 31, 2009.
Suppose that in this billing period the employee has fully worked 10 calendar months. March and April 2009 not fully worked out.
In March 2009, the employee was on a business trip from 1 to 13 March. From March 16 to April 12, 2009 inclusive, the employee was granted annual paid leave for the previous working year.
In March 2009, the employee does not have a salary that is taken into account when calculating the average earnings, since the average earnings for the period of a business trip and the amount of vacation pay do not apply to it.
However, only the periods from March 1 to March 13 (business trip period) and from March 16 to March 31, 2009 (holiday period) can be excluded from the March 2009 billing period. The days of March 14 and 15 (Saturday and Sunday, which are the "coupling" between the respective events) are not excluded from the billing period.
Accordingly, for March 2009, when calculating compensation for unused vacation, 1.90 calendar days should be taken (29.4: 31 calendar days in March × 2 calendar days falling on March 14 and 15).
In general, weekends and non-working holidays are not excluded from the billing period. Only if they fall on events (business trip, unpaid leave, etc.) excluded from the billing period, they are not included in the days worked.
However, this does not apply to those cases when non-working holidays fall on the time of annual paid holidays granted to employees in the prescribed manner. In accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main or annual additional paid vacation are not included in the number of calendar days of vacation. And only vacation days can be excluded from the billing period. In this regard, if, for example, an employee was on vacation lasting 28 calendar days from March 1 to March 29, then only vacation periods from March 1 to March 7 and from March 9 to March 29 can be excluded from the billing period. The holiday on March 8, which falls on the vacation period, is not excluded from the calculation.
As you can see, determining the settlement period is not as simple as one might imagine. Although in a number of cases, when calculating the average earnings, the amount of the current salary of an employee is underestimated, the need to calculate the average earnings according to strictly established rules is determined by law. If an employee loses earnings, the corresponding difference can be offset by additional incentive payments and (or) a special surcharge can be provided.
