Banking days: concept and general information, features of use and calculation rules, difference from calendar days

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Published: 06.11.2018

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When drawing up a contract, one of the important points is to determine the period during which goods are delivered, work is performed and funds are transferred.

The concepts of calendar and working day: what are the differences?
Fulfillment of obligations under the contract: beginning and end of the period
What to do if the contract does not indicate how to calculate the deadline for fulfilling obligations

If the deadlines are established in the form of a time period, then the question arises whether to include weekends and holidays in the calculation.

Time sheet

In Art. 91 of the Labor Code of the Russian Federation states that the normal working week is 40 working hours per week. This means that an employee with a normal work schedule must perform his direct work duties 40 hours a week.

But there are also circumstances in which, according to the norms of the Labor Code of the Russian Federation, the employer must establish:

24-hour work week;
32-hour work week;
36 hour work week.

The Labor Code of the Russian Federation also states that any employer, regardless of what organizational and legal form his company has, must keep records of working hours. If during an inspection it is discovered that there is no time sheet at the enterprise, this will lead to the fact that both the company itself and the official will be held administratively liable.

A time sheet is a form that contains all the information about how many hours each specific employee worked. Absenteeism from work for good or bad reasons is also noted here.

In order to maintain a timesheet correctly, one of the following conditions must be met:

this can be done daily, in fact noting the presence or absence of workers at their workplaces;
entering data if there are some deviations. For example, if an employee fails to show up for work without a valid reason.

Based on the document data, at the end of the month, wages are calculated for all employees. It is for this reason that it is so important to maintain this document correctly.

Correct and timely maintenance of timesheets allows you to monitor the process of compliance by each employee with labor discipline, as well as working time standards. In addition, this document also notes hours of overtime work or going to work on a legal day off. Such performance of labor duties is subject to increased payment.

The working time sheet is the main document that labor inspectors request for inspection. In addition to the fact that it can be used to check compliance with legislation regarding working time standards, it is also the main source of statistical reporting on personnel.

Timesheet maintenance is assigned to an individual employee, whose work is controlled by the head of the structural unit. It is the boss who is aware of the presence and absence of employees.

To record working hours, forms T-12 and T-13 can be used. But the law does not oblige the use of precisely such forms. Each enterprise has the right to independently develop a working time sheet form. But it must contain certain information about the company. You can keep timesheets either on a computer or manually.

What is a banking day?

When working with banking agreements, many people have encountered the concept of “banking day”.

And quite often, a misunderstanding of this concept leads to misunderstandings, since clients tend to confuse the definition of a banking day and a working day.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

What is the difference between them, and how to correctly calculate the time specified in a formal agreement in one format or another? So, is a banking day a calendar day or a working day?

A working day is considered a day when employees carry out activities according to a regulated shift schedule or routine established in the company. Employees do not work on weekends and other days.
A working day is a time period fixed at the legislative level and which is the norm for the duration of daily work duties. In other words, the number of hours and minutes of working time during the working day, reflected in the first formulation.

The legislative decoding of the working day is reflected in the Tax Code of the Russian Federation, paragraph 6 of Article 6.1. In accordance with this paragraph, a period not expressed in the form of calendar days is determined in working days.

In this case, a working day is considered a day that does not fit the legal definition of a weekend or non-working day.

The beginning of work is considered to be the moment of opening of electronic payment systems, the end is the moment of closing of the specified system.

As a result, during this period of time, payments of any type can be made between individual clients, legal entities. individuals, financial organizations, including banks.

How to count?

To correctly count banking days when working with a specific financial institution, you will need to ask an employee which days the organization itself considers to be banking days.

And also what hours the banking day is limited to. This will help avoid troubles in future cooperation.

Weekends and holidays when the bank does not conduct cash transactions are removed from the calculation.

Since calendar, banking and working days are not equal, you should pay attention to the wording used in.

It is worth considering that a banking day and a working day at the bank itself most often differ in duration.

In most cases, the banking day is limited to the interval between 10 and 16 hours on weekdays.

But in some organizations the numbers may differ.

During these hours, basic financial transactions are carried out. Public holidays are usually excluded when contracts are drawn up.

In the contract

The most common use of the banking day term is in supply agreements. In this case, banking days are considered working days without days off. For example, the contract states that one party must complete its action within 4 business days.

The document was signed on Friday. The countdown of these 4 days will begin on Monday, not Saturday. In this case, the second party to the contract is obliged to make payment until Thursday inclusive.

In this case, you need to make it before the end of the banking day on Thursday, and not until the end of the day. Otherwise, the transfer of funds will be carried out only on Friday, which will violate the terms of the agreement.

In Sberbank

What days are considered banking days in?

In Sberbank of Russia, banking days are considered working days, excluding weekends and holidays.

Consequently, weekdays from Monday to Friday will be considered banking days, Saturday and Sunday along with public holidays will not.

Saturday

Is Saturday considered a banking day? The answer to this question depends on the routine adopted in a particular organization. If on Saturday a bank carries out cash transactions typical for a banking day, then Saturday will be a banking day for its clients.

If bank employees work on Saturday but do not perform cash transactions, this day will be considered a working day, but not a banking day.

Vacation is one of the types of rest time provided for by labor legislation. The right to rest for every person is guaranteed by the Constitution of the Russian Federation. However, it is a rare organization that will allow its employee to rest for all 28 days at once. Therefore, employees often divide their vacation into parts lasting less than 7 calendar days. This leads to the fact that the employee cannot use vacation for proper rest and restoration of working capacity.

Info

Dividing vacation into parts Vacation is one of the types of rest time provided for by labor legislation. The right to rest for every person is guaranteed by the Constitution of the Russian Federation. However, it is a rare organization that will allow its employee to rest for all 28 days at once.

Therefore, employees often divide their vacation into parts lasting less than 7 calendar days.

Most ordinary citizens are interested in whether banking days are calendar or working days, how they are counted and affect payment transactions.

Unpleasant situations often arise when the payment received is received into the bank account later than the due date, causing the payer to incur a fine or penalty.

The client blames the bank, but to avoid such situations, you should know the institution’s operating hours for payment transactions.

A banking day is considered to be the period when banks operate electronic payment systems. That is, the most accurate answer to the question of what a banking day is is the time period from the moment specialists begin working with payment transactions until the completion time.

It is during this period that most settlement transactions involving individuals, legal entities and financial institutions are processed. In practice, this is from 10 a.m. to 4 p.m.

Today, a huge number of citizens and organizations use remote payment methods - electronic banking programs and applications. They allow you to carry out any financial transactions without visiting bank branches.

These programs are available to users at any time of the day - so they can transfer funds or pay a bill both day and night.

That is, from the moment a bank employee opens an electronic payment system and directly processes this order.

The main difference between banking days and working days is the understanding of the definition itself.

You should pay attention to the opening hours of any financial department - most of them operate according to the usual working schedule of eight or nine hours.

Employees of banking organizations usually work in the standard mode adopted in the country. But only part of their working time is allocated to settlement transactions.

To clearly separate working, calendar and banking days, you need to know that:

calendar – any day of the week consisting of 24 hours. Calendar days are counted in sequential order, regardless of whether they are weekends, holidays or working days;
worker - the duration of work of a citizen or company within one calendar day, established by law and the official duties of the worker;
banking – part of the working day of employees of banking organizations, during which they work with the electronic payment system.

Working days do not include weekends and holidays. In relation to a specific employee, a separate type of working day is assigned - the period of his work activity within one calendar day.

Thus, the working day can be full or part-time, shortened, standardized or irregular. Calendar days are counted according to the order of numbers in the calendar.

When calculating, the date does not take into account whether it is a weekend or a holiday.

Even knowing the peculiarities of the functioning of banking institutions, many clients are confused about how to count banking days.

Information indicating their number can be found in many documents - agreements with banks and other companies, payment schedules, etc.

When calculating banking days, specific time periods within one day are not taken into account - only the number in the calendar matters.

To find out, for example, 10 banking days - how many calendar numbers these are, you need to have the 2018 calendar on hand.

Further, weekends and holidays declared at the state level as non-working days are removed from the calculation. The remaining days are counted in order, starting from the number indicated in the document.

Therefore, ten banking days in the absence of holidays will be about two weeks according to the calendar.

Determining how many calendar days are in 30 banking days should be done in a similar way:

take a current calendar;
cross out numbers that fall on weekends and holidays;
count the remaining 30 in order.

That is, if we are talking about fulfilling contractual obligations, it is necessary to count the days of the month in which the bank will a priori work and engage in settlement operations.

If the client is interested in sending or receiving a payment, specific banking time is taken into account within one business day, during which the institution’s employees work with such operations.

Each financial institution may have its own banking hours. These points should be clarified directly at the bank branch whose client is an individual or legal entity.

Calculation of summarized working time recording

This calculation is used in cases where it is not possible to maintain the normal working week. For example, employees work in shifts. With such a work schedule, it is necessary to use not only a different accounting of working hours, but also calculate wages differently.

Under normal working conditions, the working week should not exceed 40 working hours per week. That is, it is 5 days a week for 8 hours. But some employers apply a different work schedule when the daily shift extends beyond the 8-hour workday. As a rule, such a schedule is used in organizations that provide services to citizens or trade. For example, medical institutions, convenience stores, pharmacies, transport, etc.

To comply with the law and increase labor efficiency, the employer introduces shift work schedules. To avoid violations, it is necessary that the duration of work duties during the accounting period is no more than a normal week, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period is generally 1 year, according to Art. 104 Labor Code of the Russian Federation.

Analytics Publications

Time is an essential factor that significantly influences legal relations. The timing determines the emergence, change, and termination of legal relations. Despite the relative simplicity of their calculation, in practice there are many nuances, ignorance of which can lead to negative consequences. Let us analyze the most common problems of calculating time limits in civil legal relations.

General rules for calculating deadlines

Chapter 11 of the Civil Code gives the basic rules for calculating deadlines. The term is determined by a calendar date or the expiration of a period of time, which is calculated in years, months, weeks, days or hours. The deadline can also be determined by an indication of an event that must inevitably occur (Article 190 of the Civil Code).

The period begins the next day after the calendar date or the occurrence of the event that determines its beginning (Article 191 of the Civil Code of the Russian Federation). Moreover, such a formula applies only to the term indicating the period of time.

In accordance with Article 192 of the Civil Code of the Russian Federation, the period can be calculated in years, months, days, and it can also be set at half a month or a multiple of quarters.

In this case, the year expires on the corresponding month and date of the last year of the period (clause 1 of Article 192 of the Civil Code), the month - on the corresponding day of the month. If there is no corresponding day in the month (for example, February 30), then the period expires on the last day of the month. The calculation of deadlines in quarters follows the rules applicable to months. If the parties have agreed on a period in weeks, then the period expires on the corresponding day of the last week of the period.

Article 194 of the Civil Code of the Russian Federation contains provisions regarding the calculation of deadlines when performing actions on the last day: it must be completed before twenty-four hours of that day. If you need to perform any action in an organization, then it must be performed no later than the hour when, according to the established rules, the performance of these actions stops in this organization. If we are talking about the transfer of letters or other documents, then they must be submitted to the post office for forwarding to the appropriate organization no later than twenty-four hours of the last day of the deadline. In this case, the deadline will be considered met.

If the last day of the period falls on a non-working day, the end day will be considered the next working day (Article 193 of the Civil Code). It should be especially emphasized that this rule applies exclusively to the end of the period. If the deadline begins to run on a weekend, it is taken into account in the calculation as a regular calendar day[1].

However, there is an exception to this rule of ending on a non-working day. The carrier is obliged to deliver cargo, passengers or luggage to the destination within the time limits determined in the manner prescribed by transport charters and codes, and in the absence of such terms - within a reasonable time (Article 792 of the Civil Code). The courts point out that transportation is a continuous transport process regulated by special norms, therefore, in case of delay in delivery of goods, Art. 193 of the Civil Code of the Russian Federation does not apply[2].

Participants in civil legal relations can also use terms that are not in the law. For example, minutes or hours. They need to be calculated by analogy with Art. 192 of the Civil Code of the Russian Federation. Since minutes or decades fully comply with the principles of achieving legal certainty, their use by analogy with the units of calculation established by the Civil Code of the Russian Federation does not contradict the law. As you know, the use of minutes is quite common when calculating terms in insurance, rental contracts, or when providing airtime for advertising.

Procedural deadlines

The procedural law provides for almost identical rules for calculating deadlines with the rules enshrined in the Civil Code. However, there is one significant caveat in the arbitration process - the terms calculated in days do not include non-working days (Part 3 of Article 113 of the Arbitration Procedure Code of the Russian Federation).

In practice, this feature is sometimes not taken into account even by the courts. The trial court made its decision on May 5, 2021. On May 30, 2021, the applicant filed an appeal. However, the court returned the complaint citing the missed 15-day deadline for appeal. According to the appeal court, the deadline expired on May 26, 2021. The cassation court corrected the lower court and reminded that non-working days are not taken into account. In this situation, the first day of the appeal period is May 10, the last day is May 30. The applicant did not miss the deadline for filing an appeal[3].

In civil proceedings, deadlines are calculated in calendar days, and in arbitration – in working days.

It is better to provide in contracts the procedure for determining the beginning and end of terms

In contracts, parties often use units of time such as “working day” and “banking day”. These terms can cause problems if the agreement does not set a meaning that allows the will of the parties to be reliably determined.

Calendar day.

As a general rule, when calculating deadlines in days according to the Civil Code, calendar days are used. A calendar day is a period of time lasting twenty-four hours. A calendar day has a serial number in a calendar month (Federal Law dated 06/03/2011 No. 107-FZ “On the calculation of time”).

Thus, when calculating deadlines in calendar days, it is necessary to be guided by the number of all days in the stipulated period of time, including taking into account the peculiarities of February. In most cases, there are no difficulties when using this approach.

Working day.

If the parties have not agreed on a different interpretation of the concept of a working day, then, as a general rule, the working day is calculated according to the norms of labor legislation (Articles 111, 112 of the Labor Code of the Russian Federation). Courts generally consider Saturdays and Sundays[4], as well as holidays, as non-working days, unless otherwise applicable, for example, in the case of a six-day working week[5]. When setting deadlines in working days, it is important to remember that the Government may postpone weekends. Therefore, in some cases, a weekday that does not fall on a non-working holiday may be established as a non-working day on the basis of a resolution of the Government of the Russian Federation. This may affect the final timing calculation.

Banking day.

There is no concept of “banking day” in Russian legislation. There is a definition of a “transaction day” approved by the Bank of Russia in clause 1.3 of the Regulations on the Chart of Accounts for Credit Institutions and the procedure for its application. Within the meaning of this provision, a “transaction day” is a period of time during which banking transactions are carried out.

If in the contract the parties linked the terms to banking days, but did not clarify this concept, the courts in most cases calculate such terms in calendar days[6]. Although there is another practice that equates banking days to working days[7].

If the parties intend to calculate deadlines in non-calendar days, in order to reduce the risks associated with incorrect calculation of deadlines, it is worth including in the contract a procedure for determining the beginning and end of deadlines. Another option is to provide specific dates, although this is not always applicable.

At the request of the injured party, the deadline can be recognized as having expired

Parties often tie the beginning of the period to the occurrence of an event. Such an event must inevitably occur (paragraph 2, paragraph 1, article 190 of the Civil Code). In practice, disputes arose regarding what constitutes an event that must inevitably occur. Is it possible to consider the completion of work or delivery of goods as the beginning of the deadline? As the Presidium of the Supreme Arbitration Court of the Russian Federation explained in information letter dated January 11, 2002 No. 66 “Review of the practice of resolving disputes related to rent,” the period can only be determined by indicating an event that must inevitably occur, that is, does not depend on the will and actions of the parties. Although the Supreme Arbitration Court of the Russian Federation subsequently allowed a deviation from this position, for example, if the initial moment of the period of performance of work by the contractor is determined by an indication of the actions of the customer or other persons, then it is assumed that such actions will be performed within the period stipulated by the contract, and in its absence - within a reasonable period . In this case, the deadlines for completing the work are considered agreed upon (clause 6 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 25, 2014 No. 165 “Review of judicial practice on disputes related to the recognition of contracts as unconcluded”).

However, due to amendments to Article 314 of the Civil Code of the Russian Federation and the appearance of Article 327.1 of the Civil Code of the Russian Federation, the explanations of the Supreme Arbitration Court of the Russian Federation have lost their relevance. As follows from the meaning of these articles, the calculation of deadlines can be carried out if it is possible to determine the moment of fulfillment of the obligation or the time period, while the fulfillment of obligations, exercise, change and termination of rights under the obligation may be conditioned by an event, including one dependent on the will of the parties. For example, if the contract provides for the customer’s obligation to pay the advance payment within 10 days after the start of the work specified in the customer’s application (resolution of the Arbitration Court of the North-Western District dated May 12, 2017 in case No. A42-1728/2016). In this case, the court found that it was possible to establish the terms agreed upon by the parties to the contract, even taking into account the fact that the beginning of the period depended on the will of the customer.

A deterrent to abuse by the parties (which was the reason for the application of the provision on an event that does not depend on the will of the parties) is the possibility of applying, at the request of the injured party, the provisions of the Civil Code of the Russian Federation on recognizing the circumstance as occurring or not occurring, respectively. This was indicated by the Plenum of the Supreme Court of the Russian Federation in its resolution of November 22, 2016 No. 54 “On some issues of application of the general provisions of the Civil Code of the Russian Federation on obligations and their execution,” which was also supported by the Review of Judicial Practice of the Supreme Court of the Russian Federation No. 2 (2017).

Thus, it is currently possible for the parties to the transaction to agree upon the beginning of the course of events that depend on the will of the parties or on other conditions, the occurrence of which is not obvious. However, the parties must understand the risks associated with such a condition, since in the event of dishonest behavior of the counterparty, the fact of the occurrence or non-occurrence of the event will have to be established in court.

Calculation of the validity period of a power of attorney

In practice, there is an ambiguous interpretation of the rules regarding the beginning and end of the power of attorney.

In accordance with paragraph 1 of Article 185 of the Civil Code of the Russian Federation, a power of attorney is recognized as a written authority issued by one person to another person or other persons for representation before third parties.

As the Supreme Court of the Russian Federation has repeatedly pointed out[8], a power of attorney is a unilateral transaction, from which arises the right of the attorney to act on behalf of the principal. Consequently, the calculation of the validity period of powers of attorney is fully subject to the provisions of Chapter 11 of the Civil Code of the Russian Federation, since this does not contradict the law, the unilateral nature and essence of the transaction (Article 156 of the Civil Code of the Russian Federation).

Paragraph 1 of Article 425 of the Civil Code of the Russian Federation establishes that the contract comes into force and becomes binding on the parties from the moment of its conclusion. Accordingly, since no other rules apply to the power of attorney, the start date (entry into force) is the moment of its conclusion (issuance). That is, it begins to operate from the moment it is issued (immediately after signing). The courts take exactly this approach[9].

There is also a point of view that the power of attorney begins to be valid the next day after the date of its issue. Especially if it is issued for a certain period of time, then the norms of Article 191 of the Civil Code of the Russian Federation apply. This approach seems incorrect, since it contradicts the logic of the very institution of representation. A person, having decided to grant powers to his representative at a certain moment, expresses his will by signing the corresponding power of attorney. That is, by signing the document, the principal thereby transfers authority to the attorney, and no special procedure is required for such an external expression of will to “come into force.” That is why counting down the start date of the power of attorney to the next day is a vicious practice that violates the rights of the principal. Moreover, in this case, one can be guided by the analogy of paragraph 1 of Article 186 of the Civil Code of the Russian Federation, which states that if the power of attorney does not contain a validity period, then it remains in force for a year from the date of its execution.

Despite this logic, it is worth considering this issue of the beginning of the period as a risk. Since powers of attorney are issued not only for participation in a court hearing, references to judicial practice may not find a response from the counterparty or the official. That is why, when issuing a power of attorney, you should approach its execution wisely, indicating specific terms of its validity in order to avoid any possible negative consequences.

In practice, questions also arise regarding the termination of a power of attorney. It ceases to be valid (the rights cease to be valid) on the next day after the date specified in the power of attorney itself, or the period for which it was issued, while the rules for calculating the end of terms discussed above apply, including the rules of Article 193 of the Civil Code of the Russian Federation on the transfer expiration date on the next working day in case of expiration of the power of attorney on a non-working day.

It should be noted that some courts do not always adhere to the logic of Article 193 of the Civil Code of the Russian Federation. Thus, in the resolution of the Federal Antimonopoly Service of the Moscow Region dated July 18, 2005 No. KG-A40/5455-05, the appeal ruling of the Saratov Regional Court dated May 5, 2015 in case No. 33-2507, the courts used the opposite logic: a power of attorney, the validity of which expires on a day off, ceases act on the specified date. It is necessary to make a reservation that the courts did not motivate these conclusions in any way, therefore it is impossible to analyze the logic of the courts that allowed such an interpretation of the expiration of the power of attorney. It seems that this position is still erroneous, since it contradicts the norms of the Civil Code of the Russian Federation and the position of the Supreme Court of the Russian Federation, given the uniqueness of such judicial acts, and cannot act as relevant judicial practice.

Despite the fact that the legislation of the Russian Federation and the Supreme Court[10] contain a comprehensive answer regarding the expiration of the limitation period, the suspension of their running and the restoration of the missed period, in practice there are cases when a claim is filed in the last days before the expiration of the limitation period by an unauthorized person, or with an expired power of attorney for signing for the purpose of interrupting the period or its subsequent restoration. It appears that such actions are not effective.

In accordance with paragraph 1 of Article 204 of the Civil Code of the Russian Federation, the limitation period does not run from the date of application to the court in the prescribed manner for the protection of a violated right throughout the entire time that judicial protection of the violated right is carried out.

The established procedure in this norm means compliance with all requirements of procedural legislation when filing the relevant application. In other words, the statement of claim must substantially comply with the established criteria, relevant documents must be attached to it, and other necessary requirements must be met (for example, on compliance with the pre-trial procedure for resolving the dispute).

Otherwise, such a statement must be left without movement until the violation is eliminated (Article 128 of the Arbitration Procedure Code of the Russian Federation, 136 of the Code of Civil Procedure of the Russian Federation). If the violations are eliminated, then the application is considered filed on the day of its initial receipt by the court and is accepted for proceedings; accordingly, paragraph 1 of Article 204 of the Civil Code of the Russian Federation will apply. If the violation is not eliminated, the application must be returned, and the statute of limitations will run uninterrupted[11]. It should also be taken into account that the wording of Article 205 of the Civil Code of the Russian Federation, as well as the Supreme Court, indicate that only an individual can exercise the right to restore a missed deadline, and then in exceptional cases related to his personality. In such circumstances, the expiration of the power of attorney, for example, due to oversight, will not be grounds for reinstating the term.

The above features are only part of the problems that arise in practice when calculating deadlines. At first glance, a simple issue of calculating deadlines if not sufficiently worked out, for example at the stage of agreeing on the terms of a contract or when considering disputes in court, can lead to negative consequences. In this regard, lawyers should pay more attention to this aspect in their practice, especially in the context of the ongoing reform of civil legislation and the development by the Supreme Court of new approaches to resolving disputes.

[1] Resolution of the Federal Antimonopoly Service of the Ural District dated January 25, 2010 in case No. A50-3486/2009.

[2] Resolution of the Ninth Arbitration Court of Appeal dated October 21, 2016 in case No. A40-182672/2014; ruling of the Supreme Court of the Russian Federation dated June 5, 2015 in case No. A56-34833/2013.

[3] Resolution of the Moscow District Court dated September 12, 2017 in case No. A40-45436/2017.

[4] Resolution of the Seventeenth Arbitration Court of Appeal dated November 22, 2010 in case No. A60-23317/2009, resolution of the Eighth Arbitration Court of Appeal dated May 13, 2013 in case No. A46-30150/2012).

[5] Resolution of the Eighth Arbitration Court of Appeal dated October 13, 2016 in case No. A70-2071/2016.

[6] Resolutions of the Arbitration Court of the North Caucasus District dated December 23, 2014 in case No. A32-12041/2014, FAS of the West Siberian District dated September 21, 2009 in case No. A45-1535/2009, the Fifteenth Arbitration Court of Appeal dated October 2, 2015 on case No. A32-12617/2015.

[7] Resolutions of the Federal Antimonopoly Service of the Ural District dated 08/26/2013 in case No. A60-46805/2012, the Seventeenth Arbitration Court of Appeal dated 03/09/2016 in case No. A71-10257/2015, the Seventeenth Arbitration Court of Appeal dated 07/06/2011 in case No. A60- 46145/2010.

[8] See, for example, Review of judicial practice of the Supreme Court of the Russian Federation No. 3 (2015), Ruling of the Supreme Court of the Russian Federation dated June 28, 2011 No. 18-B11-26.

[9] Resolutions of the Thirteenth Arbitration Court of Appeal dated November 14, 2016 in case No. A56-23288/2016, Seventeenth Arbitration Court of Appeal dated May 25, 2011 A76-19276/2010.

[10] Resolution of the Plenum of the Supreme Court of the Russian Federation dated September 29, 2015 No. 43 “On some issues related to the application of the provisions of the Civil Code of the Russian Federation on the limitation period.”

[11] Clause 17 Resolution of the Plenum of the RF Armed Forces dated September 29, 2015 No. 43, Resolution of the Eleventh Arbitration Court of Appeal dated December 9, 2015 in case No. A72-9082/2015, Appeal ruling of the Krasnoyarsk Regional Court dated August 31, 2016 in case No. 33-11655 /2016.

Calculation of overtime with summarized recording of working hours

Overtime work is working beyond one's normal work schedule. Recently, more and more often, workers have begun to stay at their workplaces beyond the normal 8-hour working time. And if a shift schedule is approved, then overtime occurs constantly.

Every employer knows that overtime work is paid according to slightly different rules. In addition, the duration of such work cannot exceed a certain limit per month. In order to save money on paying overtime hours, employers began to use summarized recording of working hours.

The employer is obliged to calculate overtime when recording working time in aggregate when the following situations arise:

during the accounting period, an employee who was previously on sick leave, on study, on vacation, or on advanced training courses ended up working more than he missed;
the employee, due to certain circumstances, worked more during the accounting period than he should have worked during the same period.

For example, the accounting period provides for 1,250 working hours, and the employee worked 1,350 hours during this time. The employer is obliged to pay him for 100 hours at increased rates.

Features of calculating average earnings for sick leave

The rules for calculating sick leave are determined by the regulation on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, and child care, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375. To pay for sick leave, the average daily earnings are used (clause 15 of Regulation No. 375) . It includes all employee payments for which contributions to the Social Insurance Fund are accrued. The average salary is determined by the formula (Part 3, Article 14 of Law No. 255-FZ, Clause 15 (1) of Regulation No. 375): SRDNZ = earnings for the billing period / 730.

The billing period for the purpose of calculating benefits for sick leave is two calendar years preceding the year of illness (Part 1, Article 14 of Law No. 255-FZ, Clause 6 of Regulation No. 375). At the same time, the average earnings for each year are limited by the maximum value of the base for calculating contributions (Part 3.2 of Law No. 255-FZ, Clause 19 (1) of Regulation No. 375).

If over the last two calendar years the employee had no earnings or their amount did not exceed the minimum wage, then the average earnings are considered equal to the federal minimum wage established on the day of illness, taking into account regional coefficients (Part 1.1 of Article 14 of Law No. 255-FZ).

Calculation example

Monthly contributory payments to an employee who submitted sick leave in 2021 and 2021 were 60,000 rubles. During the billing period, earnings amounted to: 720,000 720,000 = 1,440,000 rubles.

The maximum base for calculating contributions to the Social Insurance Fund in 2019 is 865,000 rubles, in 2020 - 912,000 rubles. The employee’s earnings for each year of the billing period did not exceed the base limits.

We determine the average daily earnings: 1,440,000 / 730 = 1,972.60 rubles.

Working time calendar

This document is also called a production calendar. He is every accountant's assistant. This document reflects all working days, as well as weekends and holidays.

This calendar is indispensable for normal work time tracking, that is, with a 40-hour work week (5 days a week, 8 hours each). Using this document, you can correctly calculate the standard working hours during a certain accounting period.

It is not difficult to calculate all the necessary indicators for calculating wages, especially if the employee worked for a full month. Even if you have “sick leave” or “vacation” days, calculating the number of working hours is not difficult.

The working time calendar contains the following information:

the number of calendar days in each month, each quarter, half-year and per year;
the number of working days in each month, quarter, half-year and year;
the number of weekends and holidays in each month, quarter, half-year and year;
the number of working hours in each month, quarter, half-year and year, with different lengths of the working week (40 hours, 36 hours, 24 hours).

Pre-holiday days are also celebrated here, in which the working hours are reduced by 1 hour.

"Banking" and "operational"

However, as mentioned above, calendar and working days are not all the “varieties” of days that a lawyer or accountant has the opportunity to encounter. For example, in my practice there was a contract for the supply of goods, the deadline for which was expressed in banking days. On the one hand, this looks strange, because the term “banking day,” logically, can only be associated with settlements and transfers of funds. On the other hand, some believe that a “banking day” can be equated to a working day. In any case, you should look into this issue in more detail.

In this case, we should start with the fact that the term “banking day” itself does not exist in the legislation! There is a term “operational day”, which each credit institution defines independently. It denotes the time during which banking operations and other transactions are carried out, as well as the period of document flow and processing of accounting information, ensuring the registration and recording of transactions performed during operational time, the calendar date of the corresponding day (clause 1.3. Regulations on the rules of maintaining accounting in credit institutions located on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P). In other words, a transaction day is a part, a period of a working banking day, as below in the same paragraph 1.3. It is indicated that some operations can be carried out even after the end of the operating time.

However, let us return to the issue of the need to agree on the concept of “banking day”. In my opinion, the simple technique that Mr. Polskikh described above is also quite applicable here: since there is a possibility of different interpretations of the same term, it is best to agree on a single version and fix it in the “body” of the agreement. True, in the case of banking days this will be a little more complicated than with calendar days. After all, partners, in fact, will be interested in operating days, i.e. the time period during which a payment can be made and the partner will receive the transferred money. And to do this, each of them must clarify exactly what time is considered operating days for “his” bank. If they match, great. Well, if not, then you can try to “balance” the situation by refusing to use the “banking” or “operating” day when calculating the deadlines for fulfilling the obligation, and using working or calendar days, which, as mentioned above, can be easily specified in the contract .

Anna Mishina

, for the magazine "Calculation"

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Calculation of part-time work

According to Art. 93 of the Labor Code of the Russian Federation, part-time mode is a work schedule in which the employee has a part-time job and works either part-time or part-time. This mode of work can be established either at the request (written, that is, statement) of the employee himself, or by agreement of the parties. The employer does not have the right to forcibly transfer an employee to such a work schedule without his written consent.

The employer is not obliged to respond positively to the employee’s request to transfer him to part-time work, but there are circumstances in which he is obliged to do this:

the employee brought a certificate of pregnancy;
request of one of the parents/guardian/legal representative having a child under 14 years of age. If the child has a disability, then the age threshold is slightly higher - 18 years;
the need to care for a close relative if there are medical indications.

In order to correctly record part-time work, it is necessary to start from what is the standard working time for this category of workers. In most cases, this is 40 hours a week - 5 days of 8 hours plus 2 full days off.

In the application, the employee indicates how he is asking for his work schedule to be reduced. For example, he asks to work not 40, but 30 hours a week. Then his daily working time will be 6 hours with a 5-day work week.

How to calculate weeks in a certificate for an employment center example

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08.09.2019

Monthly – in full, one for each indicator. If, for example, two premiums are awarded for the maximum number of concluded contracts, then only the one with the largest amount is included in the calculation.
Quarterly and semi-annual – in the amount of a monthly part. One for each indicator.
Annual (for the calendar year preceding dismissal) – in the amount of ? for each indicator (even if the employee received the money not in the billing period).

If the salary increased in the analyzed months, the payments involved in the calculation of average earnings in those months that preceded the salary increase are indexed.
For example, a person quit in mid-February. And from January 1, salaries were increased. Payments for November and December are indexed.
If the administration increased the salary after the billing period, the average salary is indexed. The employee quit in mid-January. The salary increase is from January 1. Average earnings for three months of the billing period are indexed.

The average indicator is calculated for the previous 3 months, from the 1st to the 1st. The time when the employee retained his average earnings, receipt of benefits during pregnancy, childbirth, absence from work due to the fault of the employer, time off, etc. is not taken into account.

In case of non-receipt of the actual salary, it is necessary to proceed from the amount of earnings accrued for the previous months, provided that the calculation period is 3 months.

The document is submitted to the labor exchange to calculate benefits. It is important that it is compiled correctly. Certificate of average earnings - an example of correct calculation:

Ivan Ivanovich Ivanov demanded that the employer give him a certificate of average wages in order to submit the document to the Employment Center. The employee was warned of dismissal due to the liquidation of the enterprise. The company's accounting began to calculate the average salary, based on available indicators:

Calculation of working time rates

Some citizens can get a “part-time” job. What does it mean? This means that an employment contract with such an employee will be concluded for a part-time or part-time work week. That is, such an employee will not perform his duties the entire working day (not the entire working week), but only part of it.

At its core, this is a part-time calculation. How to produce it has already been described above. The main thing is that the terms and conditions of work must be specified in the employment contract. Then there will be no violations of labor laws.

How to calculate working weeks for the employment center

Monthly – in full, one for each indicator. If, for example, two premiums are awarded for the maximum number of concluded contracts, then only the one with the largest amount is included in the calculation.
Quarterly and semi-annual – in the amount of a monthly part. One for each indicator.
Annual (for the calendar year preceding dismissal) – in the amount of ? for each indicator (even if the employee received the money not in the billing period).

If the salary increased in the analyzed months, the payments involved in the calculation of average earnings in those months that preceded the salary increase are indexed.
For example, a person quit in mid-February. And from January 1, salaries were increased. Payments for November and December are indexed.
If the administration increased the salary after the billing period, the average salary is indexed. The employee quit in mid-January. The salary increase is from January 1. Average earnings for three months of the billing period are indexed.

In case of non-receipt of the actual salary, it is necessary to proceed from the amount of earnings accrued for the previous months, provided that the calculation period is 3 months.

The document is submitted to the labor exchange to calculate benefits. It is important that it is compiled correctly. Certificate of average earnings - an example of correct calculation:

How is the period of 12 months determined for calculating unemployment benefits?

I need to know how many days I worked. I know that. I quit on June 11, 2013 of my own free will, and in December 2013 I registered with the employment service.

And in order for me to receive the maximum benefit, I need to work 26 weeks within 12 months.

If 12 months are counted as a full calendar month, then I get the maximum benefit, and if they count as 365, then I don’t get 26 weeks

Unemployment benefits for citizens dismissed for any reason

(except for those specified in Article 34 of this Law)
during the 12 months preceding the start of unemployment, who during this period had paid work for at least 26 weeks
on a full-time (full-time) or part-time (part-time) basis recalculated for 26 weeks with a full working day (full working week), and recognized as unemployed in the prescribed manner, the following is calculated:

Accounting at the employment center #50814

Good afternoon, I want to register with a C.Z. diploma (lawyer Russian diploma 2013) because I studied and received a diploma and it so happened that I did not work in the specialty of the diploma and did not master the practice.

I moved and am living and raising two children (the youngest is 6 years old). Question: can I register in my specialty (and not for any job), and is it possible to retrain from C.Z.

Hello. Uv. Lawyers, please answer the question. I’ve been registered with the central bank for about 9 months. There were no violations. In March, I unfortunately fell ill. April 19 was supposed to hit the mark. I called my specialist and warned that for good reason I could not come. She recovered on April 4.

I took a certificate from the clinic on the 5th. But they put the wrong dates there. Sick leave until April 18. The month of May has arrived. I am re-registering benefits in the Security Council for two children. Low care. They told me to bring a certificate from the central control center. But the printout showed a violation. The Security Council writes a refusal, saying that I allegedly violated the law for 3 months and did not work.

The hospital went to a meeting and changed the date from April 18 to April 20. The result is that the Central Bank refuses to enter the data, because, according to them, the database in the program for March and April is closed and they cannot help. The violation is written by a program/robot. What to do in this situation? After all, in fact, I did not violate the Law and there is a certificate confirming this.

Help me please. Thank you in advance.

Calculation of average earnings for filling out a certificate for the employment service

Source: https://kalibr20.ru/urkons/kak-poschitat-rabochie-nedeli-dlja-centra/

Calculation of working time costs

In order to calculate the cost of working time, it is necessary to apply the technique of photographing working time. This must be done in order to:

identify shortcomings in the organization of labor itself and the production process, which lead to the company losing financial resources and using them inappropriately;
establish service standards;
establish standards for the number of hired personnel;
identify failure to fulfill assigned tasks or, conversely, significant overwork, which also lead to financial losses.

Depending on what factors are to be identified, the following methods of photographing working time are used:

individual photograph – the object of study is a specific workplace with a specific employee. The more detailed the research is, the more accurate the result will be. It can be applied to the entire structural unit in which the studied workplace is located;
group photography - research methods are applied to a separate group of workers who are not connected to each other by a single labor and production process.

Use of the term in supply contracts

It is possible that the parties to an agreement on the supply of goods or the fulfillment of a number of obligations may indicate a banking day as a deadline.
Due to the lack of a clear legislative definition, it is necessary to characterize this concept in the contract so that no contradictions arise in the future. If the contract specifies “banking day” as the day of delivery without additional characteristics and time restrictions, this leads to confusion in the procedure for providing services. After all, every legal organization has its own banking deadlines.

Procedure for calculating working hours

In order to correctly calculate working hours, it is necessary to take into account many factors. These include:

type of working week - it can be either a five-day or a six-day week;
duration of the day's work shift;
the start and end period of the work;
possible and mandatory breaks;
the order of working days and non-working days;
how many shifts there are per day;
the presence of holidays and pre-holidays, when the working day is reduced.

Formula for average working day

For example, workers employed in hot shops or hazardous industries must have a shorter work shift than others (Article 92 of the Labor Code of the Russian Federation). Thus, if an enterprise has 2000 employees, of which 1900 work 8 hours a day, and 100 have benefits (because they work in hazardous conditions, are minors, etc.) and work 7 hours a day, to calculate the average regular working hours, it will be necessary to divide the sum of man-hours worked in both categories by the number of workers: (8 × 1900 + 7 × 100) / 2000 = 7.95. It is in order to determine labor efficiency that such a concept as “ average” working hours ".

The average duration is determined by dividing the total number of hours worked by the number of working days in the analyzed period. The formula for calculating it for one employee will look like this:

The average established (also regime) duration is an average calculated taking into account the official requirements for the duration of the working day in man-hours imposed on certain categories of workers. Calculation of this indicator may be required in cases where the enterprise has workers with different working hours in order to determine how effective the work of each category of workers is.

Average lesson duration - here the calculation uses man-hours worked only at the time established by the schedule, without taking into account overtime work. The calculation is carried out for the period that is necessary in order to carry out the analysis (month, week, half-year, quarter, etc.). The calculation is carried out according to the formula:

Example of working time calculation

Most businesses operate on a five-day work week. The formula for calculating working time is as follows:

Ntotal = Prv / 5 * Krd – 1 h * Kppd, where:

Ntot - standard working time;

Prv - length of working hours per week (40, 35, 36 or 24);

Krd - number of working days in the period (month, year);

Kppd - the number of pre-holiday days.

Example. There are 21 working days in April 2021. Standard working hours:

40-hour work week – 40 / 5 * 21 = 168 hours;
A 36-hour work week is 36 / 5 * 21 = 151.2.

That is, those hours that will be worked in excess of 168 hours per week will be considered overtime and must be paid at an increased rate.

To correctly calculate the standard working hours for 2021, you need to refer to the production calendar. This document indicates that 1,970 working hours must be worked in 2021. That is, on average, you need to work 164.1 hours per month.

Slightly different values for a 36-hour and 24-hour work week. With such schedules, working hours for 2021 are 1,772.40 and 1,179.60 hours, respectively.

Calculation of calendar weeks for employment center calculator

The calculation of average earnings to determine unemployment benefits for 2019 involves its further reflection in a special certificate, which should be submitted to the Central Employment Service. The person must ensure that this document contains all the necessary information: The information provided will become the basis for determining the amount of the benefit.

A person’s monthly salary is indicated according to the company’s staffing table and accounting documents. Unofficial income is not included in the calculation of average earnings to determine the amount of unemployment benefits.

salary provided by salary, as a percentage of revenue or for the amount of work done;
monetary remuneration to persons who worked in government positions;
material maintenance of municipal employees;
salaries for teachers, media workers, arts organizations, and so on;
additional payments and increases to the basic salary;
remunerations, bonuses and other additional payments.

This list is not exhaustive.

Calculation of average earnings for unemployment benefits is also permissible taking into account other sources, if they are recognized as legal and involve tax and insurance deductions. Benefits are calculated taking into account interest rates and regional coefficients established for this type of payment.

Accordingly, the procedure for calculating average earnings for unemployment benefits entails additional calculations: The second option is used if during the year the officially unemployed person was unable to find a job in any of the vacancies offered by the Employment Center. To simplify the calculation procedure, a special calculator was created, which is available online.

Online magazine for accountants

Sometimes an employer is faced with the task of how to calculate average earnings for 3 months.

We provide a solution to this issue based on current legislation.

In this case, the month of dismissal is not included in the calculation. There are several important nuances on how to calculate average earnings for 3 months:

The calculation does not include the time when the employee, by virtue of the law, retained his average earnings. That is:
paid vacation, etc.

If there are such periods in the last 3 months of work, the corresponding funds are not included in the calculation.

in these earlier months earnings may have been less;
the possibility of receiving bonuses during illness and paid vacations is somewhat lower.

The calculation includes all payments that are due specifically for the work.

all days worked by the departing employee;
the number of days he was scheduled to work.

How to calculate average earnings for 3 months

Current as of: December 19, 2021 For these purposes, average earnings are calculated for the 3 months preceding the month of dismissal (clause

3 Order, approved. Resolution of the Ministry of Labor dated August 12, 2003 N 62). That is, if, for example, an employee was fired on November 14, 2021, then the average earnings will need to be calculated for the period from August 1 to October 31, 2021.

the employee retained his average earnings (business trips, paid vacations, etc.);
the employee was paid temporary disability benefits;
the employee was released from work with preservation of average earnings for any reason.

Accordingly, payments received by the employee for the listed periods are not taken into account in the calculation. If it so happens that the indicated 3 months consist entirely of excluded periods, then the average earnings must be calculated from the other next 3 calendar months in which the employee had days worked (clause 5 of the Procedure, approved by Resolution of the Ministry of Labor dated August 12, 2003 N 62) .

Next, to answer the question of how to calculate the average earnings for 3 months, we will look at the amounts based on which the calculation is made. In general, average earnings for the purpose of determining unemployment benefits are calculated using the formula: Example. Amount of payments by manager Nikolaev O.S.

How to calculate the average earnings for 3 months for an employment center?

An important issue is the amount of unemployment benefits.

salaries;
additional allowances;
payments on bonus terms.

The calculation formula is not constant and changes depending on the work schedule of the dismissed employee.

SZm average monthly salary (plus all other payments);
SD average number of working days in 1 month;
SZd average daily salary.

However, comparing it with the maximum possible benefit amount, it turns out that, while registered on the stock exchange, a person will still receive 4,900 rubles.

Calculator average earnings for three months for the employment fund how to calculate

Quarterly, semi-annual and other bonuses for a period of more than a month, which are accrued in the billing period, are included in the calculation, one for each indicator in the amount of the monthly part for each month of the billing period. Example. Accounting for quarterly and semi-annual bonuses when calculating average earnings for an employment center Work period Khokhlova N.I.

Calculation of benefits for the employment center if the last month was not fully worked

How to calculate the average daily earnings and average earnings for the specified months in a certificate for the employment center? How to calculate the average daily earnings and average earnings for the specified months in a certificate for the employment center? September - 11 days, accrued salary 4600 October - 3 days, accrued salary 1314 Then you will find out the days of work according to the schedule: September-22, October -21 = 43: 2 = 21.5 days - wages paid in non-monetary form; — bonuses and rewards, including remuneration based on the results of work for the year and one-time remuneration for length of service; - other types of payments.

The algorithm for calculating the earnings of citizens at an enterprise for a certificate submitted to the Employment Service was issued by Resolution of the Ministry of Labor No. 62. According to the rules set out in the Resolution, benefits and scholarships for the unemployed are calculated.

How to calculate average earnings for 3 months? Payments known to each employee take part in the calculation: earnings, bonuses, remunerations, allowances and additional payments to wage scales, payments due to working conditions.

One of them is the filing of an application for unemployment benefits by the departing employee.

If a dismissed employee cannot find a new job, he can submit a request to the labor exchange to receive appropriate benefits.

One of the documents required when applying for benefits is a certificate of average income. It is taken for the last three working months. In this case, the month of dismissal is not included in the calculation.

The procedure for calculating the amount of average earnings is established by Resolution of the Ministry of Labor of Russia No. 62 of August 12, 2003. According to the provisions of this regulatory act, average earnings are calculated based on the amount of cash accruals for the employee’s labor activity for three calendar months (starting from the 1st day) until the moment of dismissal.

Shift work mode

We should especially talk about shift work. It raises many questions both during timesheets and when calculating wages. It is advisable to introduce a shift work mode when the duration of the production process exceeds the permissible length of a working day or the equipment at the enterprise operates around the clock.

If an employer hires a new employee, the shift work schedule is already specified in the employment contract. However, if there is a need to transfer all or several previously hired employees to work in shift mode, several procedures must be followed:

Issue an order to change the operating mode for the enterprise as a whole or for individual employees.
Reflect this change in the Internal Labor Regulations or the collective agreement (Part 1, Article 100 of the Labor Code of the Russian Federation).
Create shift schedules. There is no unified form of the schedule, so each organization develops it independently and approves it with accounting policies. The work schedule is a mandatory document for shift work. It can be approved as a separate form or made an annex to a local regulatory act.
Write down changes in the additional agreement to the employment contract. The working hours are mandatory conditions, which means that the employer must notify the employee 2 months in advance and obtain his consent. If an employee refuses to work under changed conditions, he should be offered a different position with the same schedule. If an employee does not agree to work under new conditions, the employment contract may be terminated due to refusal to work under new conditions (Clause 7, Part 1, Article of the Labor Code of the Russian Federation).
Familiarize employees with the shift work schedule no later than one month in advance.

When drawing up a shift schedule, it is necessary to take into account restrictions on the length of the working day for certain categories of citizens and on holidays.

How to pay for weekends and holidays

Work on Saturday and Sunday with cumulative accounting is paid as usual. This is explained by the fact that a person gets days off at a different time.

As for non-working holidays (February 23, March 8, etc.), difficulties arise with them. As a general rule, work on such days is paid no less than double (Article 153 of the Labor Code of the Russian Federation). However, the Labor Code does not clearly state whether this rule applies to summarized accounting. Some experts believe that it does not apply, since holidays are essentially no different from Saturdays and Sundays. And if the schedule does not include overtime, it means that it already takes into account that work on Saturday, Sunday and holidays is compensated by rest on weekdays.

But there is another point of view: once in the article Art. 153 of the Labor Code of the Russian Federation there is no clause regarding summarized accounting, then double payment for holidays applies to it. It was this approach that was supported by Rostrud in the recommendations approved by Protocol No. 1 of 06/02/14 (see “Rostrud clarified issues related to remuneration and the provision of leave on non-working holidays”).

Calculate your advance and salary for free, taking into account all current indicators

Regulatory justification

In the process of studying the rules for recording working hours, we will repeatedly turn to the following regulatory legal acts:
- Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation);

— Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ);

— Resolution of the State Statistics Committee of the Russian Federation No. 1 of January 1, 2004 “On approval of unified forms of primary accounting documentation for recording labor and its payment” (hereinafter referred to as Resolution of the State Statistics Committee No. 1).

From January 1, 2013, it is not necessary to use unified forms. The organization has the right to develop time sheets, shift schedules, personnel orders and other documents independently. But experience shows that the forms proposed by the State Statistics Committee are most often used.