How to determine the billing period when calculating average earnings. How to set your billing period for calculating average earnings

What is the reporting and billing period for insurance premiums in 2019? What do these periods affect? This is discussed in detail in this article.

Reporting and settlement period in the Tax Code of the Russian Federation

In 2019, the Tax Code continues to operate Chapter 34 "Insurance premiums". This chapter includes articles 419-432, which regulate the rules for the calculation and payment of 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 2019. These concepts are disclosed in article 423 of the Tax Code of the Russian Federation, namely:

• the reporting periods are the first quarter, six months, nine months of the calendar year;
• the accounting period is calendar year.

For payers of insurance premiums, these periods are needed to summarize the payment of premiums.

During the billing period of 2019, the accountant must form the basis for calculating insurance premiums (clause 1 of article 421 of the Tax Code of the Russian Federation).
The billing period consists of four accounting periods. At the end of each reporting period, subtotals on the payment of insurance premiums are summed up, and reports are drawn up, which are submitted to the tax office.

Settlement period in 2019

The settlement period for pension, medical and insurance contributions for disability and maternity in 2019 is a calendar year (clause 1 of article 423 of the Tax Code of the Russian Federation). Based on its results, the formation of the base for these contributions for the year is completed, the amount of contributions to be paid is finally determined. Accordingly, in 2019, the billing period will begin on January 1 and end on December 31, 2019.

Reporting period in 2019

The reporting periods for insurance premiums are the first quarter, half a year, 9 months of a calendar year and a calendar year (clause 2 of article 423 of the Tax Code of the Russian Federation). For those policyholders who do not pay individuals remuneration and transfer insurance premiums only "for themselves", there are no accounting periods. It is about individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (subparagraph 2 1. 1 of article 419 of the Tax Code of the Russian Federation).

They can pay insurance premiums both monthly and in a single amount for the year. Moreover, the deadlines for the monthly payment of contributions have not been established, however, in general, the entire payment must be transferred no later than December 31 of the current year (clause 2 of article 432 of the Tax Code of the Russian Federation).

However, if individual entrepreneurs are attracted employees, then they additionally calculate and pay insurance premiums from employee benefits. For such contributions, the billing period will consist of billing periods. Based on their results, it is necessary to submit a calculation of insurance premiums, which was approved by order of the Federal Tax Service of 10.10.2016 No. ММВ-7-11 / 551 (clause 7 of article 431 of the Tax Code of the Russian Federation).

Submission of reports on the results of reporting periods

The reporting periods in 2019 are the first quarter, half year, 9 months of the year, calendar year. Upon completion of each of them, you need to take stock of the payment of insurance premiums - fill out and submit to the IFTS calculations of insurance premiums. Such calculations must be submitted on time, no later than the 30th day of the month following the reporting month (clause 7 of article 431 of the Tax Code of the Russian Federation).

Payment of contributions in the billing period

Payment of insurance premiums from payments to individuals assumes that during the billing period (year) you calculate and pay premiums in the form of monthly mandatory payments (clause 3 of article 431 of the Tax Code of the Russian Federation). So, for example, insurance premiums for March 2019 must be paid no later than April 15, 2019. And so you need to act throughout the entire settlement period - 2019.

Since information on calculating vacation pay is very popular on our website and forum, we decided to compile a small memo for novice accountants with examples of calculations. The article shows how to calculate vacation pay in two cases: when the billing period has been fully worked out and when there were exceptions in the billing period. Also in the article there is an answer to the question why the average monthly number of calendar days is 29.3.

Why is the average monthly number of calendar days 29.3

In order to calculate vacation pay (or compensation for unused vacation), it is necessary to determine the value of the average daily earnings. When calculating it, you need to use a certain coefficient, which is called "the average monthly number of calendar days." This coefficient is unchanged, and its value is always equal to 29.3 (Art. Labor Code of the Russian Federation).

What is the reason for this figure? It represents the number of calendar days in a year, reduced by the number of non-working holidays and divided by 12 months.

Average daily earnings = earnings for the billing period: 12: average monthly number of calendar days

Let's give an example.

Example 1

The employee goes on another paid vacation for 14 calendar days. Earnings for the billing period is 780,000 rubles. The accountant calculated that the average daily wage is 2,218.43 rubles. (780,000 rubles: 12 months: 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (2,218.43 rubles × 14 days).

The settlement period has not been fully worked out

In the billing period, the employee could, for example, be on sick leave. This time is excluded from the billing period (clause 5 of the Regulations).

The formula for calculating the average daily earnings in such a situation will be as follows:

Average daily earnings = payments that are included in the calculation of average earnings: (average monthly number of calendar days × number of months fully worked + number of calendar days worked in incomplete months)

Here are some examples of calculations.

Example 2

The employee's salary is 20,000 rubles. The employee applied for leave from July 8, 2019 for 14 calendar days. The settlement period is from July 1, 2018 to June 30, 2019. At the same time, in April 2019, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, in April 2019, he received a salary in the total amount of 13,000 rubles.
Step 1. We determine the payments that are included in the calculation.
RUB 20,000 × 11 months = 220,000 rubles. (the total amount of payments for fully worked 11 months, except for April).
In April 2019, the employee was paid 13,000 rubles. Therefore, for the calculation, the amount of 233,000 rubles is taken. (220,000 rubles + 13,000 rubles).
Step 2. Determine the number of calendar days worked in incomplete months.
April 2019 has not been fully worked out. In total, there are 30 calendar days in April, and the days worked (from the 11th, when the employee went to work after an illness) accounts for 20 calendar days (30 days - 10 days).
To determine the number of days worked in April, we use the formula:
29.3 days: the number of calendar days in the month that the employee was on sick leave × the number of calendar days in the month that fall on the hours worked that month.
In total, 19.5333 days were worked in April 2019. = 29.3 days: 30 days. × 20 days
Step 3. Determine the average daily earnings.
Now we apply the obtained values ​​in the above formula. Total average daily earnings will be 681.6187 rubles. (233,000 rubles: (29.3 × 11 months + 19.5333 days)).
Step 4. Determine the size of the vacation pay.
The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (681.6187 rubles × 14 days).

in the individual conditions of work with the bank, the settlement period was determined as a "calendar month", so when I did the calculation, I finished it on the last day of the current month, although it began not on the 1st, but on the 5th, but the bank I counted from the 5th to the 4th, so we got different numbers that influenced the interest that appeared from their side to me.

Is there any prospect to dispute the illegality of these charges or is it logical that the calendar month should be at least 28 days and then the truth is on their side?

Hello, if in your agreement with the bank the settlement period is set exactly as a "calendar month", then in accordance with paragraph 3 of Art. 192 of the Civil Code of the Russian Federation, the billing period in your case will expire on the corresponding date last month due date. Those. for January 2016 - this is the period from 1 to 31 January, for February 2016 - this is the period from 1 to 29 February, for March 2016 - this is the period from 1 to 31 March inclusive. But it's just not clear why your billing period starts on the 5th, if the billing period is a calendar month, i.e. from the 1st day of the month to the last day inclusive, therefore, they cannot judge the legality of the bank's claims without seeing the contract and working conditions.

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How to calculate vacation days

The labor legislation of the Russian Federation defines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the law may grant an employee the right to additional vacations, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (hazardous) working conditions, in conditions of irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc.

Calculation of employee vacation days upon granting next vacation carried out based on the number of unused days of leave in the previous and current working year.

Calculation of vacation pay: for what period to make

The calculation of the vacation period (or settlement period) is necessary for the correct calculation of the average daily earnings, on the basis of which vacation pay and compensation for unused vacation are paid (compensation can be paid both upon dismissal and when part of the vacation is replaced monetary compensation working employee).

By general rule Article 139 of the Labor Code of the Russian Federation, the settlement period is defined as 12 calendar months before the month the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period.

To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the statutory average number of calendar days in a month. This formula is used to calculate vacation pay in calendar days.

The calculation period includes only the time in which the employee actually performed work functions. Periods excluded from vacation pay:

• periods of temporary disability, including maternity leave for female employees;
• unpaid leave, absenteeism;
• periods for which the employee was paid an average wage or part of it (collective bargaining leave, simple leave) and others.

The calculation of vacation pay for previous periods is carried out in a manner similar to the calculation of vacation for the current working year. If the employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his leaving on vacation will be taken for calculating vacation pay.

To calculate vacation pay, it is necessary to determine the period for which the employee will be calculated the average daily earnings. This period is called the settlement period. total amount vacation pay is determined from the average daily earnings and the duration of the vacation.

For what period are vacation pay accrued? The determining factor for this is the duration of the employee's employment with this employer before leaving for labor leave.. The settlement period when calculating vacation pay directly depends on whether the employee has worked for the employer full year or not. If the employer has worked for more than a year before going on vacation, the period for calculating vacation pay includes 12 calendar months until the month the employee leaves on vacation. The period for calculating vacation pay is calculated according to the actual length of the month - from the 1st to the last day of the month inclusive (for example, in August to the 31st day, in February to the 28th or 29th day, etc.)

What period to take for calculating vacation pay when granting vacation to an employee who has not worked a full year for this employer? In this situation, the billing period should include all the time he worked with the employer before going on vacation. The calculation should include all days of work - from the first day of hiring to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will apply when part of the billing period falls on the current calendar year, and part - on the previous one (for example, from November 1, 2014 to July 15, 2015).

The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective bargaining agreement (agreement), wage clause or local act, the employer may establish that the calculation period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of deterioration in the situation of workers. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out according to the rules established by labor legislation.

Some periods established by law are excluded from the calculation period when calculating vacation pay. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.

Estimated term

C page 1

The estimated period for the design of transport facilities is established by the year of completion of construction of the last of the considered group of enterprises.

Estimated terms for water pipelines of industrial enterprises are established in accordance with the terms of commissioning of the main equipment and expansion of production.

The estimated period for which the background is requested, the timing of the commissioning of the first stage of construction and the development of the enterprise at full capacity.

The estimated period for blowing off the agruesh adsorbent is approximately 2 years.

The estimated term for using the loan is 177 days.

The estimated delivery time for the unloading station is calculated based on technological processes the work of the station and the current train schedule.

The estimated shelf life of containers at the site is taken at departure one day and at arrival 1-5 days.

The estimated shelf life of the indicator tubes in an unopened (sealed) state is 2 years.

The estimated time for payment of payment documents is determined based on the time of document flow between the supplier's bank and the payer. It is taken into account when predicting the implementation of the plan for the volume of products sold and for managing the implementation process.

The estimated life of the sewer networks is set taking into account their depreciation. Therefore, given that the sewer network is in the ground, under variable humidity conditions, in the presence of different environments(acidic, alkaline, etc.), as well as in a number of cases of stray currents (the waste liquid itself can be aggressive), a number of requirements are imposed on the material of pipes and their butt joints. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated life of the sewer networks is set taking into account their depreciation. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.

The estimated period of the sewage system is the period for the complete development of the populated area according to the planning project, and industrial enterprise on the project of its construction or reconstruction.

The estimated period of the sewerage system is the period for the complete development of a populated area according to a planning project, and an industrial enterprise according to a project for its construction or reconstruction.

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Before the accountant calculates average earnings in order to accrue vacation pay to an employee, he must determine the settlement period for the vacation. The duration of such a period is limited, some periods are excluded from it. We will consider in detail how to do this in detail in the article.

Estimated vacation period

What will be the length of the billing period for the vacation depends primarily on how long the employee has worked in the organization. But anyway, more than 1 year, this period it can not be.

For example, an employee started working in the organization more than a year ago. The estimated period will then be equal to 12 months before he goes on vacation. The month is taken into account in the calendar, full, from 1 to the last day.

When an employee is going on vacation, having worked for less than 1 year, then all the time that he worked in the organization is taken for the billing period.

And the period is included in the calculation as follows: from the first working day to the last day of the month that precedes the start of the vacation.

The organization also has the right to independently set the billing period. This must be written down in a local document of the organization, for example, in a collective agreement. For example, an employer can set a billing period of not 12, but 6 months. TC is not prohibited, but if the following condition is met: The vacation pay calculated on the basis of such a calculated period should not be less than that calculated according to the general rules.

What to exclude from the billing period

The following days should be excluded from the billing period when:

• The employee was paid an average salary. By such days I mean periods of paid leave, business trips (except for the period of feeding the child);
• The employee was on sick leave or maternity leave;
• The employee took a vacation at his own expense (without pay);
• The employee took additional paid days off to care for the disabled;
• The employee, for reasons beyond the control of either the employer or the employee himself, did not work. For example, days of power outages;
• The employee was released from work.

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An example of determining the settlement period

Accountant Petrova O.P. has been working at Continent LLC for the fourth year. She wrote an application for paid vacation due to her from November 6, 2017.

Determine the billing period:

Let's define the days excluded from the calculation period of Petrova:

1. Vacation period at own expense - December 12 - December 25, 2016;
2. Business trip period - April 1 - April 16, 2017;

When all days are excluded from the billing period

It is not uncommon for all days to be excluded from the billing period. In this case, the billing period must be replaced by the one that precedes the excluded one.

For the calculation, a period of 12 full months is also taken.

Let's take a closer look at an example:

Accountant Petrova O.P. has been working at Continent LLC since July 24, 2017. Petrova wrote an application for a vacation on November 6, 2017.

Since Petrova worked in the organization for less than a year before the vacation, we take the following for the billing period:

The following days must be excluded from this period:

1. Business trip days - July 24 - 31, 2017;
2. Study leave - 1 August 2017 - 31 December 2017.

Since the entire billing period of Petrova consists of the excluded time, and the previous billing period Petrova has not yet worked in the organization, then to calculate the vacation pay we take the days of the month of going on vacation, that is:

If the employee has extended the vacation due to illness

When an employee falls ill on vacation, he is forced to extend it for the period of illness. In such a situation, the time of illness should be excluded from the estimated period. That is, initially, when calculating vacation pay, the settlement period is calculated based on the employee's time in the organization. And then sick days are excluded from this period.

More details with an example:

Accountant LLC "Continent" wrote an application for vacation from 17 to 31 October 2017. She was sick all the days of the vacation and transferred it to the period from November 1 to November 15, 2017. The billing period will be as follows:

From November 1, 2016 to October 16, 2017, while the days from October 17 to October 31, 2017 should be excluded from the billing period.

If an employee quit and then returned

Sometimes laid-off employees come back. But this does not mean that the calculation period can include the time that he worked before dismissal. Only those months will be taken into account, which the employee has worked for again. This follows from the fact that labor contract with the employee upon dismissal, it is terminated and he is paid a settlement, which also contains compensation for unused vacation. This means that it is impossible to include that time in the calculation.

Settlement period upon reorganization

If the company has been reorganized, then the billing period should include the employee's time before the reorganization and the time after. This is due to the fact that the employment contract with the employee is not terminated during the reorganization. Which means labor activity it was not interrupted, he worked and works in the same organization.

Weekends and holidays in the billing period

There are also situations when an employee, before or after the weekend, the employee took a vacation at his own expense or was sick. Even so, you don't need to exclude weekends from the calculation.

The calculation does not include only days of illness, business trips and other periods, but not weekends and holidays.

Let's take an example:

Accountant Petrova O.P. has been working at Continent LLC for over three years. She wrote a vacation application since February 10, 2017. The settlement period of Petrova is determined based on the duration of work in the organization:

We exclude the following days from the billing period:

1. Holidays at own expense - December 25 - 31, 2016;
2. Sick leave - January 11 - 15, 2017.

Holidays from 1 to 10 are not excluded from the calculation, which means the calculation period will be as follows:

The legislative framework

Answers to common questions

Question: Should we also exclude the billing period of the days when our employee was under arrest?

Answer: Such days can be excluded only if the manager has released the employee from work for this time. If there was no actual release from work, then these days do not need to be excluded, since arrest is not included in the list of excluded periods.

When we actively use a bank card, a lot of various operations (transactions) pass through its account - these are payments in stores, online payments, automatic debits, through an external transfer or terminal. Moreover, during all these calculations, we can spend both our own money and the bank's money, or even all together in different proportions. In order not to get confused in all these cash flows, it was once decided to sum up once a month an official summary of all the relationships between the bank and the credit card holder.

The settlement period is the period of time between two calendar dates, for which all transactions on credit card: expenses and replenishment. It is used for calculating and paying interest as well as determining. Typically this period is one month or 30 days.

The correct use of the billing period is the key to successfully managing your finances, the key to financial well-being and banking confidence. Conversely, neglect of these cherished dates is the most common cause of delinquencies and bad credit histories.

Let's see why. First, the billing period is used to determine the duration of the grace period on the credit card. If we want as long as possible, then we should make the main spending on the card as close as possible to the beginning of the period. For example, if the start date of the billing period is the 1st day of each month, then the 55-day period (the exact duration depends on the card and bank) will be calculated from the same date. We buy something on credit at the beginning of the month, we get 55 days to pay off our debt without interest, we buy at the end of the month - we get only 20 days.

Second, the end date of the billing period is the deadline for the payment of interest, minimum payment, or full repayment of the loan. Please note that by this time the money should already be on the card account, on the last day they are actually debited. If you wait to the last, send money to the card (by transfer, through the terminal or something else) only on this day, then there is a great chance that they will not have time to reach the bank, and you will have an overdue debt with all the ensuing consequences.

Thirdly, the exact start dates and duration of the billing period are not constant and are the same for all banks. Some stick to the beginning and end calendar month, others use the date of issue of a particular card. If you hope that all banks use the same dates, it is easy to miscalculate and make a purchase at the most inopportune moment or be late with the next installment to pay off the loan. And if you have several cards, and each credit card has its own billing period, you can again confuse it due to your own inattention.

To get rid of all these problems and learn how to use the billing period correctly, you need to follow a few simple rules:

• Always carefully study the terms of the loan agreement, and if something is not clear, check all the required dates with a bank employee.
• Try to draw up all cards at about the same time, preferably at the beginning of the month, in order to equalize as much as possible the start and end times of the billing period.
• Strive to pay off the loan with a large margin of time in order to avoid situations with payment “day in day”.
• If you have a large card purchase, then it is better to make it at the beginning of the period so that as much time as possible passes before the first payment or full repayment of the loan, and you have time to earn or collect the required amount.