Vladimir Ilyukov
Determining the billing period is the first task that the calculator must solve when calculating vacation or in other cases of maintaining average earnings. All cases when an absent (non-working) employee retains an average earnings are established in different places of the Labor Code of the Russian Federation. Here is some of them.
To determine the size of the average wage (average earnings) for all these cases, a single procedure has been established, Art. 139 of the Labor Code of the Russian Federation. Moreover, according to par. 7 tbsp. 139 of the Labor Code of the Russian Federation, the specifics of calculating the average earnings are regulated by the Decree of the Government of the Russian Federation of 12.24.2007 No. 922 "On the specifics of the procedure for calculating the average wages", hereinafter Resolution No. 922.
On a superficial analysis, it seems that the phrase “ … or for a period exceeding the billing period "Seems redundant, erroneous, not logical. This conclusion can be reached if by "a period exceeding the billing period" we mean months outside the base billing period. If you count from the month of the occurrence of the event in which the average earnings are preserved, then this is the 13th, 14th or another month.
This is a misunderstanding. Here the period exceeding the main accounting period is understood as the entire period preceding the period of preservation of average earnings ... Consider a fairly typical situation for an employee of an organization.
The example data is illustrated in the following figure.
In this figure, the months of the main billing period are shown on a yellow background. This is the period from 08/01/2017 to 07/31/2018. The period that exceeds the main billing period is the period from 01.11.2016 to 31.07.2018. The hexagons representing the months of this period are shaded gray.
The accounting period for calculating the employee's annual leave includes the months from 01.11.2015 to 31.10.2016. They are indicated by blue hexagons.
A verbatim quote, clause 7 of Resolution No. 922.
“If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of the average earnings "
For example, an employee was hired on April 10 of the current year, and on April 25 he was given paid leave in advance. A more realistic situation is when an employee goes on the day of hiring, for example, on a business trip. The settlement period is equal to the period from April 10 to April 24 inclusive.
Clause 8 of Resolution No. 922 provides for a rather rare situation.
“If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, the salary (official salary) ".
It is difficult to imagine a case when an employee goes on another vacation on the day of hiring, but theoretically it is possible. A more realistic situation is when an employee on the day of hiring goes, for example, on a business trip. In this case, there is no billing period.
The article discusses situations in relation to the standard duration (12 calendar months) of the settlement period. However, all of the above is also true for any other duration of the billing period. It is only important to remember that if an organization applies a settlement period with a duration other than 12 calendar months, then the corresponding decision must be reflected in the collective agreement or in a local act, para. 6 tbsp. 139 of the Labor Code of the Russian Federation.
It is not necessary that all months of the billing period have been fully worked out. When calculating annual leave or compensation for unused vacation, the average monthly number of calendar days in the billing period is used to determine the average earnings. A separate article will be devoted to this issue.
If necessary, the billing period is shifted by 12 months only if there are no charges in the base billing period; situation 2. In other cases, it shifts back to the first month inclusive, in which there are accruals taken into account in average earnings, situation 3.
Settlement period - the period of activity of a legal entity, calculated in calendar months. Its minimum value is 30 days, and its maximum is a year (12 months). The concept is used to establish the amount and timing of payment of wages, benefits and benefits to employees of the enterprise. The organization itself has the right to set the duration of one billing period, but this should not adversely affect employees.
The billing period is a method for calculating the remuneration due to an individual for fulfilling labor standards, as well as other payments. The time frames provided for determining wages, vacation pay, maternity and other social benefits are regulated by labor legislation. When calculating some amounts, the company has the right to use the accounting period set independently.
The Labor Code of the Russian Federation sets a period of 12 months for determining the average earnings. This is the most objective calculation method, taking into account the fact that unworked time is subtracted from the period, for example, business trip days. For some workers, wages fluctuate widely throughout the year. In particular, this applies to the piece-rate form of calculation and additional bonus payments to the salary.
In cases where an employee receives wages every month in equal parts, to simplify the calculation, the company has the right to establish a settlement period of a shorter period: 3, 6 months and any other. The main condition is the absence of negative impact of changes on workers.
According to labor law, the recommended and maximum billing period is a year (for the purpose of determining the average wage). But this does not mean that all 365-366 days will be included in the calculation. Only days actually worked are taken into account in the calculation. It is recommended to exclude from the calculation:
Having excluded such terms from the total duration of the considered period of time, the accountant can begin to calculate the average salary.
Consider a situation in which you need to calculate the average salary for the past 12 months:
The employee went on a business trip on February 14, 2016. For this period, the company paid him an average wage. To calculate the value, it is necessary to consider the period from 1.01. until 31.12. last, 2015. The employee was not at the workplace all the time:
Based on these data, the accountant determined the billing period:
According to the working hours, weekends will be excluded from the total number of days.
The duration of the period for which the number of days of paid leave is calculated depends on the duration of the employee's work at the enterprise. But in general, it cannot last more than 12 months. Regardless of in which half of the year the employee goes on vacation, the period will consist of one year. In this case, it begins from the first day of the calendar month of the beginning of the holiday until the last date of the 12th month. For example, an employee was on legal rest from 12/28/15 to 01/15/16. The estimated vacation period will be determined in the interval from 1.12.14 to 30.11. 15.
In cases where the employee has actually worked less than a year, the estimated period is from the first working day to the last day of the month preceding the vacation. For example, an employee was hired for production on August 1, 2015, and his vacation falls on 12/27/14/01. In this case, the settlement period is the time from 1.08. to 11/30/2015.
The Labor Code of the Russian Federation makes it possible to set the terms on the basis of which vacation payments are calculated independently. A prerequisite is the indication of the period in the personal or collective employment contract.
After determining the total earnings for calculating vacation payments, you should calculate the average daily wages. If the employee has worked in full for the last 12 months, without deducting the days of the billing period, then the calculation is made according to the formula: = Z p.: 12: 29.3.
Consider an example of calculating the average daily earnings for calculating vacation payments: from March 14 to April 27, 2016, accountant X will be given annual paid leave. For the calculation, the period from 1.03.15 to 29.02.16 is used, which is fully worked out, without deductions. X receives a monthly fixed salary of 18 thousand rubles. Calculate the average daily earnings.
Let's make the calculations:
When determining the worked period for which an employee is provided with paid rest, time is not taken into account:
When subtracting the listed terms, it turns out that the employee did not work the entire calculated vacation period, but only a part of it. This results in an incomplete rest time that needs to be determined.
To find how many calendar days of the calculation period an employee is entitled to on vacation, you need to perform several mathematical actions:
1. Calculate the number of days worked part-time working month: T d. = 29.3: T dm. × Т s.d. , where:
2. Determine the value of the average daily earnings according to the formula: С д. = З: (29.3 × Т м. + Т д.), Where:
If several incomplete months are present in one period at once, the calculation should be made separately for each of them, and then the results should be summed up.
Consider the situation: the employee will be provided with paid leave from June 15, 2016. The estimated period of the month for payments is from 06/01/15 to 05/31/16, this time has not been fully worked out: from February 18 to February 25, the employee was sick. In addition to sick leave payments, the employee is entitled to a salary in the total amount of 240 thousand rubles.
Let's make a calculation:
An officially employed employee has the right to receive material compensation for the period of illness, if the fact is confirmed by a doctor and a sick leave is provided. The term for calculating the amount of payment is considered to be 2 years. The amount is calculated on the basis of the total earnings for the period by multiplying it by the compensation coefficient and the number of disabled days. The resulting number is divided by 730-732 days.
When settling with employees, it is extremely important to correctly determine the period for which an individual is due payments. The established time limits directly affect the average wage and many other social benefits and compensations.
The issues of calculating average earnings often become a "headache" for accountants: legislation is constantly being improved, and various nuances and atypical situations pose tasks that are not easy to cope with. This article will help you to understand the most problematic aspects of calculating average wages and to reduce the problems that arise in this area of work to a minimum.
The calculation of the average earnings has to be resorted to all the time - when employees leave on paid leave, when they are sent on a business trip, for training (both within the framework of advanced training and when receiving basic education), when undergoing medical examinations and examinations, donating blood, etc. e. Current wages for the periods indicated cannot be paid. It is necessary to calculate the average earnings according to strictly established rules. Otherwise, the provisions of the labor law are violated.
In addition, a difference in calculations is not excluded: the average earnings may differ from the actually accrued wages. The underpayment of the average earnings is a shortcoming, which will be reflected in the audit reports, and its overpayment is illegal expenditures 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 Resolution of the Government of the Russian Federation of December 24, 2007 No. 922. This resolution approved the Regulation on the specifics of the procedure for calculating the average wage (hereinafter referred to as the Regulation).
At first glance, the methodology for calculating the average wage is simple and straightforward. However, in practice, one has to constantly face numerous atypical tasks, the solution of which is not provided for 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 pay of civil servants for the relevant periods. In relation to this category of persons, the calculation method is applied, provided for by the Rules for calculating the pay of federal state civil servants (approved by the Government of the Russian Federation of 09/06/2007 No. 562).
General rules for determining the settlement period
Recall that, in accordance with Article 139 of the Labor Code of the Russian Federation, for any mode of operation, the average wage of an employee is calculated based on the actual wages and hours actually worked by him for the 12 calendar months preceding the period during which the employee retains the average wage. In this case, a calendar month is considered to be 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 provide for other periods for calculating the average wage, if only this does not worsen the situation of employees.
Thus, on the basis of the above provisions of Article 139 of the Labor Code of the Russian Federation, the institution has the right to refuse to apply the generally established 12-month period and calculate the average earnings for the previous 3, 6 or more months. However, not everything is so simple.
When changing the settlement period, special attention should be paid to ensure that the situation of workers does not deteriorate. In fact, this means that the calculation of average earnings will have to be done twice - based on the calculation period adopted by the institution and the 12-month generally established period. The obtained values will need to be compared and the larger of them will be accepted for accrual. In practice, institutions refuse such multistage 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 a local regulatory act), the settlement period for calculating average earnings is the last 12 calendar months (from the 1st to the 1st day) preceding the month in which the vacation begins (business trips, dismissal or other event related to the calculation of average earnings), 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
An employee of a budgetary institution has been granted regular annual paid leave of 28 calendar days since August 10, 2009.
In general, 12 calendar months preceding August 2009, which is the first day of annual paid leave, are used as the settlement period for calculating the average earnings for vacations. Thus, the period from August 1, 2008 to July 31, 2009 should be taken as the calculated one.
Suppose that, according to the collective agreement in force in the institution, the average earnings are calculated in all cases, including for vacation pay and the calculation of monetary compensation for the vacation, for the last 3 calendar months (from the 1st to the 1st day) preceding the month in which the corresponding event starts. Consequently, the calculation of the average earnings for vacation should be 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 of employees of an institution, it is 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 the institution decides to use a billing period of a different duration (other than 12 months), it must be provided for all cases of calculating average earnings in accordance with labor legislation. A billing period of the same duration (for example, 3 calendar months) should not be set for paying holidays and calculating compensation for unused vacation, and a billing period of a different duration (for example, 12 or 6 calendar months) - for calculating average earnings in other cases.
The billing period must be a whole 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 salary, you will have to take into account information not for the last 2 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 fully worked and therefore should 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
Suppose an employee of an institution leaves the job on March 31, 2009 due to conscription.
In accordance with current legislation, the employee is subject to the payment of severance pay in the amount of two weeks' average earnings, as well as compensation for unused vacation.
Since March has been fully worked out, when calculating the average earnings for the payment of severance pay and compensation for vacation, earnings and hours worked for the specified calendar month must be taken into account.
For calculations, in the general case, an accounting period should be taken 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.
When determining whether the corresponding month has been fully worked, 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 its start. If the first day of the vacation falls on the beginning of the month (for example, the 1st or 2nd day), the vacation pay must be paid on the last days of the previous month (the 27th, 28th or 29th), which is not yet fully worked out as of the date of settlement.
In practice, in such cases, the days remaining after the calculation (for example, from the 27th to the 30th or 31st day) are calculated as actually worked with the inclusion of the current month in the billing period, and the wages in the accounted payments. However, if the specified period of time (from the 27th to the 31st day) is not worked, an overpayment of wages and average earnings will be formed. The amount of the overpayment can be withheld 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 stated 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 day). In the future, it will be possible to make an additional payment to the previously calculated and paid average wages.
If an employee was dismissed from work in compliance with the established rules, and then re-hired, then the periods of the previous work (before dismissal) should not be taken into account when calculating the average earnings.
However, if an employee is reinstated at work by a court decision, the time of forced absence is paid based on the amount of wages accrued before the termination of the employment contract.
In the event of a reorganization of the institution, labor relations with employees are not interrupted, and therefore, when calculating the average earnings, the amounts accrued before and after the corresponding reorganization measures are 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 the 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 provided with breaks for feeding a small child.
The application of a special settlement period is not provided for by the collective agreement of the institution and (or) by the local regulatory act. In this regard, to calculate the average earnings, an accounting period should be used equal to 12 calendar months preceding September 2009, that is, the period from September 1, 2008 to August 31, 2009.
Suppose that in the specified billing period the employee did not have working days, as she was on long leave without pay for childcare and (or) was ill.
In this case, 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 the average earnings, it is necessary to apply the indexation coefficients of the accounted payments in connection with the wage increases that have taken place.
If the calculated period used exceeds the time during which the employee is in an employment relationship with the institution, then the calendar period of time from the day of hiring to the 1st day of the month when 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 event started. with the calculation of average earnings.
Example 4
An employee of the institution was hired on August 10, 2009. From August 24, 2009, he was sent on a business trip.
Since the employee did not work in the institution until August 2009, the average earnings for the period of a business trip must be calculated based on the amount of wages accrued from the date of employment and until the date of departure on a business trip, namely for a calendar period of time 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 regional coefficient and the percentage increase 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 retaining his average earnings.
According to a written order (order) on the hiring of an employee, an official salary of 8,600 rubles has been established for him, on the basis of which the average earnings for the day of medical examination should be calculated.
The average earnings amount will be 409 rubles. 52 kopecks (8,600 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 calculation period, as well as the amounts accrued during this time if:
Example 6
Suppose that an employee of the 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 unpaid leave for 15 calendar days. This period accounts for 11 working days according to the calendar of a five-day working week. 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 the average earnings, in the amount of 87,800 rubles.
In total, according to the schedule of a five-day working week, there are 249 working days for the settlement period from May 1, 2008 to April 30, 2009. It excludes 11 working days falling on the unpaid leave period. And 2 working days of absenteeism and 10 working days of suspension from work cannot be excluded from the billing period.
Total for the billing period should be taken 238 working days (249 days - 11 days). The amount of average daily earnings to pay for the business trip period will be 368 rubles. 91 kopecks. (RUB 87,800: 238 working days), and the average earnings for days on a business trip is RUB 1,475. 64 kopecks (368 rubles 91 kopecks × 4 working days falling on the period of a 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 1,554 rubles. (RUB 87 800: (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
Suppose that an employee of a budgetary institution has been granted a part of the annual paid leave with a duration of 14 calendar days from July 13, 2009.
The calculation of the average earnings for vacations must be made for 12 calendar months preceding July 2009, namely for the period from July 1, 2008 to June 30, 2009.
Suppose that during the specified period, the employee has fully worked 10 calendar months. August 2008 (annual paid leave from 1 to 28 August) and March 2009 (period of business trip from 3 to 5 March and a period of temporary disability confirmed by sick leave from 16 to 25 March) were not fully worked out.
Total for the billing period should be taken 313.92 calendar days, 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 on the period from 29 to 31 August);
... for the incompletely worked March 2009 - 17.07 calendar days (29.4 calendar days: 31 calendar days in March × 18 calendar days falling in the periods from 1 to 2 March, from 6 to 15 March, from 26 to 31 Martha).
When paying for vacation or paying compensation for unused vacation, situations are possible in which the wages taken into account when calculating the average earnings are absent, but the calendar days included in the calculation are available.
Example 9
Suppose that an employee of a budgetary institution leaves on August 10, 2009, and upon dismissal he must be paid compensation for unused vacation for 6 months of the current working year.
The employee enjoys the right to an annual paid leave of 28 calendar days. Upon dismissal, the employee must be paid compensation for 14 calendar days of unused annual paid leave for the current working year (28 calendar days of vacation: 12 months × 6 calendar months worked in the current year).
The calculation of the amount of compensation must be made for 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 for 10 calendar months. Not fully worked out March and April 2009
In March 2009, the employee was on a business trip from March 1 to March 13. 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 1 to 13 March (business trip period) and from 16 to 31 March 2009 (vacation period) can be excluded from the billing period in March 2009. The days of March 14th and 15th (Saturday and Sunday, which are “linkages” 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 leaves provided to employees in accordance with the established procedure. In accordance with article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the main annual or additional annual paid leave are not included in the number of calendar days of leave. And only vacation days can be excluded from the billing period. In this regard, if, for example, an employee was on vacation for 28 calendar days from March 1 to March 29, then only vacation periods from March 1 to March 7 and from March 9 to 29 can be excluded from the calculation period. March 8, which falls on the holiday period, is not excluded from the calculation.
As you can see, determining the billing period is not as easy as one might imagine. Although in a number of cases, when calculating the average earnings, the amount of the employee's current wage is underestimated, the need to calculate the average earnings according to strictly established rules is determined by law. If an employee loses in earnings, the corresponding difference can be offset by additional incentive payments and (or) a special supplement can be provided.
A debit card is a handy tool for everyday payments. To get the most out of its use, you need to know some concepts that allow you to adjust your actions, fulfill the conditions of the bank and receive bonuses.
The calculation of bonuses, such as free service, cash back, accrual to the balance, etc., on the Tinkoff card product is based on payment transactions for a certain period.
This is the time interval during which the client conducts various operations, makes payments, opens and closes deposits, draws up loans, or simply keeps a certain amount of his personal money. This is necessary in order to calculate the amount of bonuses received or to write off the annual maintenance fee.
The start date of this period is individual for each client. It depends on the day on which the statement is generated. You can find out the date by calling the customer service center, in your Internet bank or in the statement you have already received. The date indicated after the phrase "for the period from ..." will be the beginning of the settlement period.
In some cases, it can start at the beginning of a new month.
This date can be changed by calling the bank's hotline (the offer is considered individually).
Debit card billing period lasts one month or 30 days from the date indicated on the statement. For example, the statement contains the date "from May 5, 2014 - to June 4, 2014" or "from August 28, 2014 - to September 27, 2014" and so on.
A new countdown for expense transactions will start from the same date as the previous one. For example, the last one lasted from November 16, 2014 - to December 15, 2014, which means that the new one will start from December 16, 2014.
The billing period of the debit card for accruing annual maintenance.
The cost of servicing a debit card account of TKS is 99 rubles. per month. However, if during the expenditure period the cardholder opened a deposit, had an active cash loan in rubles or an account balance of more than 30,000 rubles, then this money will not be charged from him.
For the first month, the customer will be charged the cost of service. For the following months, this will depend on compliance with the specified conditions.
It turns out that if you just keep at least 30,000 rubles on your account, you can use it for free. The advantage is that if you make a deposit, you can still receive interest. It is important to know that this balance will be taken into account at the end of each day, and if in one day the required amount turns out to be less than even a penny, then a service in the amount of 99 rubles will be debited from the client.
You can receive additional interest without even opening a deposit. If during the expenditure period the user keeps from 0 to 300,000 rubles on the card account, then TCS charges 8% (now the income has been increased to 14%).
If the amount turns out to be more than 300,000 rubles, then the client will be able to receive only 4% on the balance. The bank will charge the same percentage on the balance if no payment transactions were made on the card account during the billing period. It is worth knowing that only transactions of purchases of goods using plastic or its details are taken into account. Transactions such as payments for mobile communications, internet, transfers to electronic accounts and other transfers will not be counted. If the transaction has passed, but has not yet been processed by the bank, then it is also not protected.
Accrued interest is paid on the date the statement is generated.
Cashback is credited on every last day of the spending period. Moreover, its size cannot exceed 3,000 rubles. (everything above burns out). If the client has several cards, and the aggregate cash back exceeds this threshold, then it will be charged in proportion to the money spent.
Cash back is calculated based on:
For example, if you spend about 10,000 rubles a month on a card. and have a balance of 30,000 rubles, then about 4,700 rubles can be returned in a year. 
In this case, the calculated interval is strictly a calendar month: from 1 to 30 (31) day. If at this time cash was withdrawn from 3,000 to 150,000 rubles, then the commission is not charged. When withdrawing an amount below 3,000 rubles, the commission will be 90 rubles. For withdrawals above 150,000 rubles, the commission will be 2%, min. 90 rubles.
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 to government agencies.
In particular, each employer must submit a quarterly calculation of the paid insurance premiums so that the state authorities can make sure that the company is conducting its activities in full compliance with the established legal norms.
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That is why, in the process of registration, it is important to correctly indicate the codes of the billing 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 carried out by the Tax Service, in connection with which reporting is now submitted to the offices of this control body. At the same time, many do not know that in accordance with the latest changes in the current legislation, a new reporting form has been introduced, which will need to be submitted based on 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 law considers a calendar year as the accounting 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, in connection with which, when submitting reports, the following information must be indicated:
It is worth noting the fact that in this calculation it is not necessary to indicate information about the insurance contributions made, and on them you will need to submit reports to the Social Insurance Fund, filling in the abbreviated one.
In the new form of calculation, it is necessary to include only the calculated payments and those insurance premiums that are made from them for each employee. There are no lines in which the listed amounts are written, as well as balances present at the beginning or end of the period, are absent in the reporting.
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, the new calculation contains a fairly large amount 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 imperative to indicate the code of a particular period, taking it in Appendix No. 3, which is published to the adopted Procedure for issuing such documents.
The codes themselves are as follows:
At the same time, it is worth noting the fact that these are far from all the codes that need to be specified in the process of preparing such documentation. In addition, when preparing a single settlement, you will also have to fill in the codes for the category of the insured person, codes for the types of various securities, as well as a number of other numbers assigned in accordance with certain regulatory enactments.
The calculation must be submitted, as mentioned above, before the 30th day of the month that follows the first, second and third quarters. These terms are approved by the current legislation and are spelled out in paragraph 7 of Article 431 of the Tax Code, which began to operate 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 leaves less than 25 people, then in this case, reports are submitted exclusively on paper. This feature of filing a single calculation is spelled out in paragraph 10 of Article 431 of the Tax Code.
The Tax Service will accept the calculation in accordance with the new form, and it must be handed 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 subdivisions that calculate payments to individuals, then in this case they will also have to submit reports, but already to those tax offices that are 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 a summary of 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 indicate the list of amounts that are sent to the 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 should 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, for each individual type of contribution, it will be necessary to indicate a specific budget classification code, and this is a mandatory requirement, thanks to which employees of the Tax Service can record arrears on the personal account of payers according to certain codes.
It is also imperative to fill out the second section indicating personalized information on all insured persons, while filling in the second 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 a company or a private entrepreneur to administrative responsibility by imposing an appropriate amount of a fine on it. Today, 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, the tax authorities will remove the amount that was transferred on time.
Over time, the 5% will constantly increase, increasing over and over every month, but ultimately its amount cannot add up to more than 30% of the amount to be paid. On the other hand, the current legislation also establishes a minimum threshold for such fines, and it is 1,000 rubles.
If the entrepreneur pays only a certain part of the contributions on time, then 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.
