Are maternity workers included in the average payroll?

Maternity leave

Pregnant women working in the company have the right to contact the manager with a request to provide guaranteed leave in connection with pregnancy and upcoming childbirth. The basis for such an appeal is a certificate of incapacity for work.

The vacation period, depending on certain circumstances, is:

• 70 days before birth and 70 after;
• 70 days before and 110 days after - for the birth of two or more children;
• 70 days before and 86 days after - if complications arise during childbirth;
• 70 days before and 84 days after - if the pregnancy is multiple.

During the vacation, the employee is paid state social insurance benefits.

Vacation must be calculated in total. It doesn’t matter how many days a woman used before giving birth, the leave is provided in full.

What is headcount?

List of employees of the enterprise

All information about various divisions, teams, laboratories and similar structures that are part of the company is also provided according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report.

The exception is those divisions that have their own balance sheet.

Here, at the request of the main structure, they can either provide the necessary information to the central office or transfer it independently to the territorial statistical bodies.

All information about various divisions, teams, laboratories and similar structures that are part of the company is also provided according to the same principles.

It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report. The exception is those divisions that have their own balance sheet. Here, at the request of the main structure, they can either provide the necessary information to the central office or transfer it independently to the territorial statistical bodies.

1. 70 days before and 86 days after - if complications arise during childbirth;
2. 70 days before birth and 70 after;
3. 70 days before and 84 days after - if the pregnancy is multiple.
4. 70 days before and 110 days after - for the birth of two or more children;

During the vacation, the employee is paid state social insurance benefits. Vacation must be calculated in total.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism). 4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

LIST OF EMPLOYEES OF THE ENTERPRISE

all employees hired for permanent, seasonal, etc. for temporary work for a period of one day or more from the date of their employment. The list of employees for each calendar day must include both those actually working and those absent from work for any reason. Based on this, the payroll includes workers: 1) who actually showed up for work, including those who did not work due to downtime; 2) those on business trips, if they retain their wages at the given enterprise, including employees on short-term business trips abroad; 3) those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability); 4) those who did not show up for work due to the performance of state or public duties; 5) hired on a part-time or part-time basis, etc. accepted at half the rate (salary) in accordance with the staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring; 6) collective farmers hired under contracts concluded with the collective farmers themselves or with collective farms, if payments for work performed are made directly with the collective farmers; 7) hired for a probationary period. These workers must be included in the payroll from the first day of going to work; those who have entered into an employment contract with an enterprise to perform personal work at home (homeworkers). In the payroll number of workers, homeworkers are counted for each calendar day as whole units (see clause 16); 9) students of departmental (industry) vocational institutions that are on the balance sheet of the enterprise; 10) temporarily engaged in agricultural and other work, if they retain full or partial wages at the place of their main work; 11) those sent for the export of grain and other agricultural products, for harvesting, for whom, in accordance with the Government Decree, at the place of their main work, 75% of the average earnings are retained in exchange for daily allowance and room allowance (car drivers, repair workers, mechanics, motorcade leaders, dispatchers automobile farms, tractor drivers and other machine operators); 12) seconded to carry out construction, installation and commissioning work, who are paid a wage supplement in lieu of daily allowance and room allowance in the amount of 50 - 75% of the tariff rate (official salary) at the place of their main work in accordance with the Government Decree; 13) sent outside of work to institutes and faculties of advanced training, to training centers, to courses and to other educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained; 14) representatives of indigenous nationalities sent from enterprises for internships in other regions of the country. They are counted according to the payroll number at the place of their main job, and according to the average payroll number - at enterprises that organized internships on a contractual basis and pay wages to these employees; 15) temporarily sent to work from other enterprises, if their wages are not maintained at their main place of work; 16) working on assignments outside this enterprise, if they receive wages at their main place of work; 17) sent to perform work on a rotational basis. They are taken into account according to the payroll and average number at the place of their main work; 18) those diverted to work for construction organizations as assistance, if they are retained in full or in part for pay or not; 19) located in annual, annual additional, etc. in additional leaves granted in cases provided for by law; 20) having a day off according to the work schedule of the enterprise, etc. for overtime in the case of cumulative recording of working time; 21) who received a day of rest for work and weekends or holidays (non-working days); 22) who are on maternity leave, etc. those on leave in connection with the adoption of a newborn child directly from the maternity hospital; 23) who are on additional leave to care for a child until he reaches the age of one and a half years; 24) accepted to replace absent employees (due to illness, maternity leave, parental leave until the child reaches the age of one and a half years); 25) who, with the permission of the administration, are on leave without pay for family reasons and other valid reasons; 26) old-age pensioners working at enterprises in the sphere of material production and public services, who were granted leave without pay for up to two months, working participants of the Great Patriotic War, who received additional leave without pay for up to two weeks, etc. . working women with two or more children under the age of 12 who received additional leave to care for children without pay for up to two weeks; 27) those working in the regions of the Far North and equivalent areas who have been granted leave with subsequent dismissal; 28) patients with chronic alcoholism, placed for treatment in drug treatment (psychoneurological) institutions and involved in work at enterprises for therapeutic purposes.

Are maternity workers included in the average number?

To answer this question, it is necessary to indicate that the calculation of the average payroll number is carried out on the basis of daily accounting of the payroll number.

And the headcount of employees must take into account not only those present on a daily basis, but also those who are absent, regardless of the reasons. It is important that the employee remains on the company's staff.

For maternity leavers - workers on vacation. related to pregnancy and childbirth, the workplace is preserved. That is, they are not excluded from the state. This category of workers is included in the payroll.

But there is a list of employees who need to be included in the payroll, but not included in the average number. These include:

• maternity workers (workers who went on maternity leave);
• persons who went on maternity leave to care for an adopted newborn child straight from the maternity hospital;
• female employees on maternity leave;
• employees who went on additional leave without pay due to training;
• employees who went on leave without pay to take an exam for admission to educational institutions.

From this provision it is clear that when asked whether those on maternity leave are included in the average payroll, the legislation gives an unequivocal answer - no.

The number of payroll and average payroll may be the same or may differ. If the indicators are different, then the average number of employees is always less than the payroll number.

After leaving maternity leave, a woman has the right to ask her employer to set her a part-time working day to breastfeed her child. In this case, workers who have been given reduced working hours must be counted in the average number as whole units.

To summarize: maternity leavers do not appear in the average number of employees.

If a woman goes on maternity leave (pregnancy and childbirth), she is said to be on maternity leave. According to labor legislation, such employees retain their jobs. But are maternity workers included in the average number? The question is fundamentally important, because the calculation of the average indicator for reference and other forms of reporting depends on the answer.

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Number of employees

For the purposes of organizing statistical and tax accounting, companies should determine the value of such an indicator as the number of employees on the payroll (we will discuss how to calculate it below). Let us determine which categories of workers should be taken into account when calculating the size of the payroll, and which are excluded from the calculation.

The number of employees is determined on the basis of the provisions enshrined in Rosstat Order No. 498 dated October 26, 2015 (hereinafter referred to as the order) as amended on October 27, 2018. In accordance with paragraph 78 of the order, the payroll of an enterprise’s employees is the basis for calculating the average number of employees, an equally important indicator.

Are maternity workers included in the average number?

If they have a certificate of incapacity for work issued by a medical institution, women expecting children have the right to go on maternity leave. The duration of such rest is determined depending on the characteristics of pregnancy. In this case, the entire period is subject to payment, and the employee retains her place of employment in the organization for the entire duration of the maternity leave.

Should maternity leave be included in the average headcount? The answer must be found in Rosstat Order No. 772 dated November 22, 2017, which contains rules for filling out various statistical reporting forms. At the same time, clause 77 states that the average payroll number is determined from the payroll number indicators using a special formula. And the procedure for calculating the payroll number of the employer’s staff is given in paragraphs 77-78.

Having analyzed these provisions, it becomes clear that the meaning of the payroll should take into account not only the specialists present at the place of employment (full-time or part-time), but also persons temporarily absent. The latter include:

• Posted workers.
• Persons not working due to downtime.
• Citizens who are at home due to illness.
• Homeworkers.
• Vacations, including maternity leave.
• Truants, etc.

Thus, maternity leavers are taken into account when determining the number of payrolls. But are maternity leavers included in the average payroll? In accordance with the norms of clause 79.1, when calculating this indicator, this category of employees is not taken into account. This means that it is impossible to say that the average number includes women on maternity leave. Additionally, when determining the average indicator, the following are not taken into account:

• Company employees who are on leave due to the adoption of babies from maternity hospitals.
• Persons on “children’s” leave, with the exception of specialists who work part-time or work at home.
• Specialists undergoing training or admission to general education structures and who are on pre-vacation without pay.

Accordingly, when calculating the values ​​of the payroll and average headcount, the accountant will receive different values. Moreover, if the employer has maternity workers on its staff, the first indicator will always be higher than the second. And if, after returning to work, a woman is registered for part-time work and receives earnings and benefits at the same time, such employees are taken into account in proportion to the actual time worked. In this case, when the average number of employees is calculated, maternity workers are included in the calculation, but according to the rules for accounting for part-time employment (clause 79.3 of Order No. 772).

Certificate of staffing - sample

Average number of employees for 4-FSS 2021: how to calculate

Read how to calculate the average number of employees for the 4-FSS report.

We have shown a step-by-step example taking into account the latest changes. And they told us in which case the average number of employees equal to zero would not be an error.

Contents: On the title page of the 4-FSS calculation there are three fields for indicating the number of personnel:

1. Number of workers in harmful and dangerous jobs.
2. Number of working disabled people,
3. Average number of employees,

The procedure for filling out these fields was approved by order of the Social Insurance Fund dated June 7, 2017 No. 275. The average headcount is reflected for the reporting period, that is, from the beginning of the year.

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Previously, this indicator was filled out at the reporting date.

The other two indicators (number of disabled people and hazardous workers) are still filled in as of the reporting date.

Important to know: The methodology for calculating the average headcount is given in Rosstat Order No. 772 dated November 22, 2017.

It is used to calculate the average headcount for the annual report to the Federal Tax Service, filling out statistical reports and for 4-FSS. The algorithm includes five steps:

• For part-time staff: calculate the number of hours worked for each month,
• For the same employees: determine the average number of employees,
• Calculate the final average number of employees for the reporting period.
• For part-time workers: calculate the average number of employees for each month,
• For full-time staff: calculate the total headcount for each month,

Let us show with an example how to calculate the average headcount in the 4-FSS report for the 2nd quarter of 2021.

Step 1. Calculation of the total number of employees Employees working full time are taken into account.

Excluded from the list:

1. Those on unpaid study leave,
2. Working part time,
3. Owners of a company who do not receive a salary
4. Part-time workers
5. Persons performing work under GPC contracts.
6. Lawyers,
7. Those on maternity leave or parental leave, including those working part-time or at home while maintaining the right to receive benefits,

Maternity workers in the average and payroll numbers - example of calculation

Let's look at an example of how to determine the payroll and average payroll number for March 2021. Let's assume that on March 5 the company had 75 people. On March 6, 5 more employees were hired, and on March 12, 2 employees went on maternity leave. Since March 19, 8 people quit their jobs, and on March 22, one employee returned from leave under the BiR. Let's calculate the numbers:

If you need to make calculations based on annual headcount indicators, you must first determine the values ​​for each month. Then the results obtained are summed up and divided by 12 months.

The procedure for submitting a report (certificate) on the average headcount

In order to fulfill the tax requirements of paragraph 3 of Art. 80 all taxpayers, with the exception of individual entrepreneurs without hired employees, are required to annually submit a certificate of headcount. The current form of the document was approved by the Federal Tax Service in Order No. MM-3-25/174 dated March 29, 2007. The federal deadline for submitting the form is January 20, and for newly created companies - the 20th of the month nearest after registration. This rule also applies to reorganized companies.

Filling out the document includes calculating the headcount indicator for the year. Read more about the calculation method here. Submission format – electronic or “on paper”. Failure to comply with the deadline for submitting a report will result in a fine of 200 rubles. according to stat. 126 of the Code.

Who should not be included in the calculation?

When calculating this indicator, it is very important to know who should be taken into account and who should not. This directly affects the correctness of the calculations carried out and the provision of reporting information. So, the average headcount does not include:

• Those workers who were sent to carry out activities abroad.
• Workers provided by government organizations to increase the number of labor forces on the basis of a contract of a certain format.
• Employees performing duties based on receiving training of a professional nature.
• Lawyers who currently provide their services.
• Founders who do not receive wages.
• Those who expressed a desire to resign in the form of a formalized application.

Many sources say that you should not include external part-time workers in the calculation, but this is not entirely true. External part-time workers are included in the average headcount when calculating this indicator for the organization where they are officially employed, that is, there is an order for employment, as well as an employment contract, which is the basis for this order. Those companies where the part-time worker is not properly registered are not required to include him in the calculation of the headcount.

Regarding internal part-time workers, the person doing the accounting needs to be especially careful, since an internal part-time worker should be taken into account only once for the reliability of the data.

Are maternity leavers included in the payroll?

One of the most common questions that arises when preparing data for reporting in the KND form 1110018 is the question of whether maternity workers are included in the average number.

You can answer this question in one word, but this will not provide an understanding of the principle of calculating payroll and average payroll numbers as a whole, so it is simply necessary to thoroughly understand this problem at least once.

Payroll and average payroll

The accounting of hired workers is carried out according to two criteria of number - payroll and average, and in order to understand whether maternity leave is included in the average number, you need to clearly understand the difference between these two accounting positions.

The payroll number is the full composition of employees who, on the day of reporting, are in an employment relationship with the employer:

• under an open-ended or fixed-term employment contract;
• hired to perform seasonal or one-time work.

In addition to these categories of employees, the payroll also includes the owners of the organization if they actually work in it and receive wages.

Average headcount - calculation of the composition of hired workers actually involved in work. It is calculated based on data from time sheets of employees going to work.

Indicators for the average and payroll numbers may coincide, but in most cases they differ. Moreover, if the accounting data differs, then the payroll number is always greater than the average payroll.

Who should be taken into account and where?

You can find out whether maternity leavers are included in the payroll if you understand the fundamental difference between the payroll and average payroll numbers. To do this, you need to understand which employees need to be classified in which group. Thus, the headcount data includes:

• employees who actually arrived at the workplace (including those who arrived but did not perform their duties for reasons beyond their control (downtime));
• employees on business trips (including foreign ones), if they retain their official salary or wages for this period;
• employees absent due to illness (regardless of the type of illness);
• employees who have a reduced working day or working week, including those who are paid half the rate;
• employees absent for valid reasons specified by the Labor Code (fulfillment of public or state duties).

When calculating the average number of employees of an enterprise, the determination and calculation of the indicator is carried out in proportion to the actual time worked, based on the data specified in the working time sheets.

Based on this, to the question:

• are maternity leavers included in the payroll - you should answer “YES”;
• Are maternity leavers included in the average payroll - you should answer “NO”.

Accounting nuances

Possible statements that the average number includes maternity workers are incorrect, since their absence from the workplace is based on sick leave for pregnancy and/or childbirth, and in addition, the absence of a maternity leaver at work is marked in the work time sheet with a special symbol (“B” ).

Moreover, we must not forget that, according to current legislation, during maternity leave and child care leave for up to 1 year, 3, and in some cases 6 years, the employee (regardless of whether it is a woman or a man) retains workplace, and they are not excluded from the workforce, so the answer to the question of whether maternity leavers are included in the payroll is clear - yes, maternity leavers are included in the payroll of the enterprise.

In order not to be lost in doubt when preparing reports for KND 1110018 whether maternity leavers are included in the average number of employees or not, it should be remembered that the law establishes a list of employees who are taken into account in the payroll, but are not taken into account when calculating the indicator for the average number of employees:

• maternity leavers whose absence is confirmed by a sick leave certificate for pregnancy and childbirth, including adoptive parents who took the child from the maternity hospital;
• employees who have been granted parental leave;
• employees combining work with distance learning, or passing certification exams at an educational institution, when provided with additional leave without saving their salary;
• employees employed externally.

Based on all these provisions and legislative norms, a conclusion should be drawn: persons on maternity leave, as well as on parental leave, are not included in the calculation of the average headcount of an enterprise.

General procedure and formula for calculating the average number of employees

The result of calculations of the average number of employees is entered into a special form P-4 “Information on the number and wages of employees,” which was approved by Rosstat in February last year.

Six months later, some changes were made to this form and certain instructions were drawn up for its completion. The report is mandatory for enterprises from January 2021. The calculation is submitted based on the results of the year, until January 21 of the next period. In case of violation of the deadlines, a fine of 200 rubles is imposed on the company.

The formula for calculating the average number of employees is presented below:

To make the calculation, it is necessary to determine the number of employed employees for the specified period. Each employee is one unit. The calculation takes into account all employees with whom an employment contract has been concluded and who receive a salary.

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Women who are officially employed but are on maternity leave are maternity leavers. This category of employees has the right to take advantage of certain advantages and benefits that the state guarantees to them. First of all, the woman retains her job during maternity leave, and the employer makes all necessary payments.

In this regard, any manager and accountant of an enterprise has a logical question: are women on maternity leave included in the average number of employees of the enterprise? A similar situation arises with external part-time workers – workers who are employed in several companies at once.

Are employees on maternity leave and external part-time workers included in the general list?

Before answering this question, it should be noted that the calculation of the average number of employees is carried out based on the results of daily accounting of employees hired.

In addition, the payroll must include not only present employees, but also those who are absent, regardless of the reasons. The most important criterion in this case is the presence of this employee on the staff of the enterprise.

Women on maternity leave have the right to resume their work activities after the end of maternity leave. In other words, the woman retains her job and they are not excluded from the staff of the enterprise. Based on these factors, maternity workers and external part-time workers are included in the payroll.

However, there is a separate list of employees who are not included in the average headcount, although they are included in the payroll. These include:

• maternity leavers;
• external part-time workers;
• persons who went on leave to care for an adopted newborn;
• employees on maternity leave;

Thus, the question of whether maternity leavers and external part-time workers are included in the average payroll can be answered unequivocally - no. As a rule, the average number of employees is always less than the payroll number. An employee will be counted in the average headcount only after returning to work. Accounting for external part-time workers is maintained separately.

Calculation example

Let's try to calculate the average headcount for an organization using an example.

The following data is known: as of April 8, the company employed 200 people. Since April 8, 12 more people were hired, and after the 15th, 18 employees were fired. One employee went on maternity leave on April 28, and another came back from maternity leave on the 29th.

Let's try to calculate the indicator:

• the first 8 days of the NSR is 200 people;
• from April 8 to April 15, the NFR was 200 + 12 = 212 people;
• from April 15 to April 28, the NCR is 212 – 18 = 194 people;
• as of April 28, the NFR is 194 – 1 = 193 people;
• as of April 29, 193 + 1 = 194 people;
• Let's use the formula and calculate the total NFR = (204* 8+ 212*7 + 194*13 + 193*1 + 194*2) / 30 = (1632+ 1484+2522+193+388)/30 = 6219/30= 207 people.

How long does maternity leave take?

Women who are in a position and have official employment have the right to apply to the head of the enterprise for leave. The state guarantees the provision of maternity leave based on the certificate of incapacity for work received by the employee.

The length of leave can be different and vary depending on a number of circumstances:

• 70 days before and after the birth of the child;
• 70 days before and 110 days after the birth of two or more children;
• 70 and 86 days before and after the birth of the baby if complications arise;
• 70 and 84 days before and after the birth of children in case of multiple pregnancy.

During pregnancy, the woman is paid funds for the period of incapacity for work on behalf of the employer. Subsequently, the company applies to the Social Insurance Fund and receives compensation for this expense item.

Payment is calculated based on the total number of vacation days, regardless of how many days the woman used before the birth of the child and after this event.

Source: https://document-expert.ru/novosti/vhodyat-li-dekretchiki-v-spisochnuyu-chislennost.html

Nuances

If we talk about the number of employees, which is determined per month, then the attendance of workers, days off, the number of employees on business trips, etc. are taken into account. At the same time, you need to understand that this figure is influenced not only by employees who are fully employed in this organization, but also by those who work part-time, work from home, and perform a certain amount of work. Thus, the average number includes women on maternity leave, if this indicator is calculated for the year.

Regarding weekends and holidays, there is a general calculation procedure. On such days, the number of employed persons will correspond to the working day that preceded the holiday. If there are several holidays or weekends, then for each of them you must use the indicator of the last working day.

For more details, watch this video:

Calculation of the average number of employees for FSS-4

To determine the average number of employees for the year, use the formula: Average number of employees for the year = Average number of employees for January + Average number of employees for February + ... + Average number of employees for December: 12 In cases where the company operated for an incomplete year (for example, there was registered in the summer), this indicator should be calculated similarly.

That is, all the same, the sum of the average number of employees for all months must be divided by 12. In turn, to calculate the average number of employees for a month, use the formula: Average number of employees per month = Average number of employees who worked full-time + Average number of employees who worked part-time working days The average number of employees working full time is calculated as follows: Average number of employees working full time

How to count part-time work?

For persons who are not fully employed in the organization, a calculation should also be made to determine the monthly number. In this case, what is taken into account is not the number of employees employed, but the number of hours that they actually performed their duties.

The number of part-time employees can be obtained by dividing the total number of hours worked by them by the total number of hours worked for that company in that month. This way we get the average.

So, the average headcount is an average for different types of headcount, which plays an important role, since it allows us to determine the average employment at the enterprise, taking into account the working hours that employees actually work.

Indeed, IN THE GENERAL CASE, according to the Instructions for filling out state statistical reporting forms on labor (Post dated May 31, 2006 No. 62), the payroll INCLUDES workers who are both on maternity leave and on leave due to with the adoption of a child under the age of three months, and on parental leave until the child reaches the age of three years.

HOWEVER, in a SPECIAL CASE - in the report, the 4-Fund FSZN is interested in the payroll with the exception of... (this category of persons) and THEREFORE in the report of the 4-Fund we are NOT ORDERED to include them in the payroll:

Scroll: Resolution of the National Statistical Committee of the Republic of Belarus 03/05/2013 No. 17

INSTRUCTIONS for filling out the state statistical reporting form 4-fund (Ministry of Labor and Social Protection) “Report on the funds of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus”

4. Line 001 of Section I reflects the average number of insured workers, which is determined in the same way as the average number of workers in accordance with paragraph 10 of the Instructions for filling out statistical indicators on labor in the forms of state statistical observations, approved by the resolution of the Ministry of Statistics and Analysis of the Republic of Belarus dated 29 July 2008 No. 92 (National Register of Legal Acts of the Republic of Belarus, 2008, No. 222, 8/19374).

5. Line 003 of Section I is filled out only by payers - commercial organizations that have the right to pay payments to the Fund quarterly, in the report for January-December. Branches and representative offices of legal entities-payers do not fill out line 003.

Line 003 of Section I reflects the average number of employees for the legal entity as a whole, including separate divisions, and is determined as the sum of the average number of employees on the payroll for the year (except for employees on maternity leave, in connection with adoption) a child under the age of three months, caring for a child until he reaches the age of three years), the average number of people working part-time with their main place of work for other employers, the average number of people performing work under civil contracts (including those concluded with legal persons, if the subject of the contract is the provision of services for the provision, hiring of workers).

And these categories of persons are NOT INCLUDED in the average number of people in ANY case (both in general and in particular)…

dispel my doubts again: I read that maternity leavers are excluded from the average number. And in this case, she is still on sick leave, has not yet given birth and has not gone on maternity leave. Should we exclude her anyway?

“Maternity leave”, “sick leave according to the BiR” - these are all our “folk” names. It is correctly called “maternity leave”, “leave to care for a child until he reaches the age of three years”. AND SUCH female workers in the 4-fund report should be EXCLUDED from both the payroll and the average number...

And please note:

Line 003 of Section I is filled in ONLY by payers - commercial organizations that have the right to pay payments to the Fund quarterly, in the report for January-December. those. it is only in the ANNUAL report. In quarterly terms - average payroll (line 001)…

Is sick leave and vacation pay for this period used somewhere in the calculation?

— vacations at your own expense (at the initiative of the employee) and sick leave, as you can see, reduce the average number of employees.

The payroll average takes into account the incomplete output from the employee = “underperformance” due to sick leave, part-time pay, etc.

Labor holidays - no (the employee is considered to be “working”)

From July 1, 2017, a new line 8 “Identifier of the government contract, agreement (agreement)” appeared in invoices. Naturally, you only need to fill out this information if it is available. Otherwise, this line can simply be left blank.

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Starting next year, citizens entitled to benefits on property tax, transport and/or land tax will not have to submit documents confirming their right to the benefit to the Federal Tax Service.

We simplify the use of PBU 18/02

PBU 18/02 is perhaps one of the most difficult. For each transaction, the accountant calculates temporary or permanent differences. Then - SHE, IT, PNO or PNA. However, there is an alternative approach in which you can do without complex calculations.

Is sick leave for pregnancy and childbirth included in the countdown of the vacation period?

The calculation period for annual leave is not the calendar year, but the employee’s working year. If you worked from 06/14/2015 to 05/14/2020. - then during this working year you have earned the right to go on annual paid leave of at least 28 calendar days (p. 115 of the Labor Code of the Russian Federation)

Even if you have not yet earned 28 calendar days of vacation in your working year, you can receive them in advance. The only thing is, if after maternity leave you decide to quit, you will have to compensate for the vacation already used and not worked out.

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Average headcount - should we take into account women on maternity leave and those on maternity leave?

The average number of employees as of the established date is determined in accordance with the Procedure for filling out and submitting the federal state statistical observation form No. 1-T “Information on the number and wages of employees by type of activity,” approved by the resolution of the Federal State Statistics Service dated October 9, 2006. No. 56 (hereinafter referred to as the Resolution). The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12. The average number of employees for the month is calculated by summing the average number of employees for each calendar day of the month, including holidays (non-working days) and weekends, and dividing the amount received by the number of calendar days of the month. The number of employees on the payroll for a weekend or holiday is assumed to be equal to the number of employees for the previous working day (clause 8 of the Resolution). The payroll for each calendar day takes into account both those actually working and those absent from work for any reason (clause 9 of the Resolution). Please note that the following categories of employees are not included in the payroll (clause 10 of the Resolution): - external part-time workers; — performing work under civil contracts; - sent to work abroad; - sent by organizations to study at educational institutions outside of work, - receiving a scholarship at the expense of these organizations; - persons with whom an apprenticeship contract for vocational training has been concluded with a stipend paid during the apprenticeship period; - those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration; - owners of this organization who do not receive wages; lawyers; - military personnel. The following employees on the payroll are not included in the average payroll (clause 11.1 of the Resolution): - women who were on maternity leave, persons who were on additional leave to care for a child; - employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams. In addition, persons working part-time under an employment contract are taken into account in proportion to the time worked (clause 11.3 of the Resolution). If the organization has been operating for less than a full year, the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12 (clause 11.6 of the Resolution). Polyatkov S.S. (Information Agency "Financial Lawyer")

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Please note that, according to clause 84.1 of the Instructions, the following are not included in the average headcount: · women on maternity leave; persons who were on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave; · employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions, · who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

In addition, in accordance with paragraph 83 of the Instructions, employees who performed work under civil contracts and were hired part-time from other organizations are not included in the average number of employees. In accordance with paragraph 81 of the Directives,