Production calendar for the 4th quarter of 2021 (5-day work week)

Based on the labor legislation of the Russian Federation, working time standards are determined depending on how many hours the working week lasts. The Ministry of Labor draws up a production calendar for each year, which indicates the number of working days, holidays, and weekends in each month.

In addition, the document indicates the transfer of days off in 2021 to other days, as well as days on which the working day can be shortened by one hour. This information is necessary to calculate payments to employees by the employer. All the most important nuances regarding this topic will be discussed in this publication.

What is standard working time and production calendar?

Before moving directly to the consideration of the issue of calculating working hours and drawing up the production calendar for 2021, we will define the basic concepts that will be discussed.

Standard working hours

– the number of working hours that an employee of an enterprise is required to work during the accounting period. The accounting period can be month, quarter and year. If a monthly accounting period is considered, the standard is determined based on daily indicators.

Production calendar

- this is a document that is a special-purpose calendar, formed taking into account weekends and holidays during which employees do not appear at the workplace, for the current year. The production calendar displays:

• work days;
• weekend;
• pre-holiday days;
• the holidays themselves;
• dates for postponing holidays.

Thanks to the production calendar, the personnel officer and accounting employee can see (quickly and without additional calculations) which days in the current year fall on holidays and weekends, and which working days will be shortened. Organizations use the production calendar for the following purposes:

• correct calculation of wages to subordinates;
• counting the number of working hours during a monthly period;
• formation of a work schedule for employees of different departments (and in the absence of such).

Interesting Facts

In the word "quarter" the stress falls on the second syllable. However, many people pronounce this word incorrectly, emphasizing the first syllable. You need to remember how to pronounce it correctly so as not to look illiterate.

Previously, in Soviet times, the quarterly year began in October. This fact caused confusion in the documentation, so this practice was soon abandoned.

Since at the end of each quarter, as a rule, employees of accounting, statistics and other organizations have to make a report, this period of time is also called the reporting period, as well as the tax period.

The word "block" can refer not only to a period of time, but also to a row of houses between two intersections on a street.

Holidays in 2021 (list)

The list of holidays has remained unchanged over the past few years. The list of holidays approved in the Russian Federation is presented in Article 112 of the Labor Code of the Russian Federation. These include:

Tax period codes for UTII

The UTII declaration uses the following codes (Appendix No. 1 to the Procedure for filling out the declaration, approved by order of the Federal Tax Service dated June 26, 2018 No. ММВ-7-3/ [email protected] ):

Also see: “A new form of UTII declaration has been approved.”

Connect to the service to fill out and send the UTII declaration in the current format

Pre-holidays in 2021 (reduction of working hours by 1 hour)

On the days preceding official holidays, employees work 1 hour less than usual.

In 2021, this procedure applies to the following working days:

I quarter

Postponement of holidays in 2021

Important!

The annual postponement of holidays is carried out in order to more rationally use working time. It is mandatory to reschedule holidays for employees; the requirement applies to all employers in Russia.

Despite the fact that new holidays are not introduced, and previously adopted holidays are not cancelled, every year the Decree of the Government of the Russian Federation on the transfer of holidays comes into force, for the current year this is Resolution No. 875 of July 10, 2021. In 2021, the following transfer of holidays is carried out :

• instead of January 4 (Saturday), employees will have a rest on May 4 (Monday);
• Instead of January 5 (Sunday), workers will have a day off on May 5 (Tuesday).

As a result, “single” working days (those on the calendar between holidays and weekends) are eliminated from the work schedule, and employees have the opportunity to rest for several days in a row without reporting to the workplace:

• January 1-8,
• February 22-24,
• March 7-9,
• May 1-5,
• May 9-11,
• June 12-14,
• November 4.

This might also be useful:

• Holidays and weekends: how are workers paid?
• Additional agreement to the employment contract on salary changes
• Entry in the work book about dismissal

• How to issue pay slips
• Order on approval of the staffing table
• How to obtain a duplicate work book

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How is the standard working time calculated for 2021?

Important!

The employer (either independently or through the personnel department) is obliged to record the time actually worked by staff. An accounting sheet is used for this. When calculating wages and other payments provided for by the company’s remuneration system, an accountant must rely on the monthly standard and the number of hours actually worked by each employee.

First of all, when determining the standard working time, the personnel officer must check whether the enterprise employs special categories of workers for whom the law establishes special conditions in terms of the length of the working day and working week:

Important!

For special categories of employees, which are mentioned in the table presented above, the norm of daily working hours can be calculated as the quotient of the weekly norm of hours by 5.

When drawing up a production calendar, the enterprise employee responsible for this function must take into account not only holidays, but also pre-holiday days. The working day preceding a holiday must be shortened by 1 hour (as a result, the weekly working time rate is reduced by 1 hour)

.

It also happens that an enterprise is distinguished by certain features of its work schedule and/or production and other activities, as a result of which it is not possible to take into account the standard working hours (daily and/or weekly). The current labor legislation in such cases allows employers to introduce a summary recording of working time

, suggesting an increase in the accounting period. The maximum possible accounting period in such a situation may be 1 year (see Article 104 of the Labor Code of the Russian Federation). This should be understood to mean that the standard working hours for the whole year will be established - some days there will be more working hours, some less, some weeks will be more stressful, but in 12 months a strictly limited number of hours will be worked.

An example of calculating daily working hours for special categories of employees

The enterprise (printing) employs 50 people. Of these, 10 minors under 16 years of age (work as mail carriers), 5 disabled people of group 2 (work with photocopies) and 2 people who interact with substances harmful to health while working (work with photographs and films). The accountant is drawing up a production calendar and trying to determine the standard working hours for each employee:

1. For children under 16 years of age, the weekly working time limit is 24 hours. This means that the daily working hours are:

• 24 hours : 5 hours = 4.8 hours

1. For disabled people of group 2, the weekly working hours are 35 hours. Accordingly, the daily norm will be:

• 35 hours : 5 hours = 7 hours

1. If an employee works under hazardous production conditions, as proven during an examination (SOUT), he cannot work more than 36 hours a week. The daily norm for them is:

• 36 hours : 5 hours = 7.2 hours

1. The remaining 33 employees (50 – 10 – 5 – 2) have a daily working time limit of 8 hours
   (40-hour work week).

What reports need to be prepared for the 4th quarter and where should they be submitted?

For ease of perception, we will group all the information in tables. Table No. 1 contains a list of reports with distribution by control authorities:

In addition, depending on the nature of the activity and the characteristics of production, many enterprises report to employment centers, Rostechnadzor, Rosprirodnadzor and other authorities. Such reporting, requested due to the specifics of the work, is not discussed in the publication.

Monthly standard working hours (calculation)

To determine the monthly standard (upon completion of which the employee is entitled to full salary), it is enough to use the formula:

MNRCH = PRS x KRDM,

where MNRCH is the monthly standard working hours,

PRS – duration of the work shift,

KRDM – number of working days in a month.

If we are talking about a shortened work week (for special categories of employees), a different formula for calculating the monthly norm is used:

MNRF(C) = NNRF : 5,

MNRCH(S) – monthly standard working hours (shortened week),

ННРЧ – weekly norm of working hours.

Annual standard working hours (calculation)

There are 2 options for calculating the annual working hours for company employees:

1. You can add up the previously calculated monthly norms.
2. It is allowed to calculate the annual rate in the same way as the monthly one (then it is necessary to reduce the annual rate by 1 hour for each pre-holiday day, shortened due to the upcoming holiday - the list of such days was given above)
   .

If the company has a standard working week (5 days) with two days off, in 2021 the annual working time will be calculated as follows:

III quarter

Common mistakes on the topic “Working time standards for 2021”

Error:

When calculating the annual standard of working time for employees of an enterprise, a personnel employee does not take into account days that were shortened by 1 hour due to the upcoming holiday.

On pre-holiday days, employees work 1 hour less than the allotted time (for example, with an 8-hour working day on the day before a holiday, the employee will work only 7 hours). In this regard, when calculating the annual norm of working hours, it is necessary to reduce the total number of working hours by 1 hour for each pre-holiday day.

Error:

The company's accountant takes into account Tatyana's Day, St. Valentine's Day and church holidays as a holiday.

Employees rest exclusively on holidays approved by the labor legislation of the Russian Federation. Other holidays that can be celebrated by Russians are not recognized as days off, and therefore are not taken into account by accountants and personnel departments of Russian enterprises.

Statistical reports

It would be unfair to say that reporting consists solely of paying mandatory fees and preparing tax returns and calculations. Organizations and individual entrepreneurs spend a lot of time filling out statistical observation forms. What information your company needs to provide depends on the number of employees, field of activity, status of a small or micro enterprise, and other factors. But the PPT.ru service “Accountant Calendar 2020” will help you figure it out: all statistical reporting for the 4th quarter is available on a special page.

Answers to frequently asked questions about working hours in 2021

Question:

Is it necessary to shorten the working week for employees whose workplaces have been classified as hazardous class 2?

Answer:

No. The first and second classes of harmfulness do not imply a reduction in the norm of working hours per week. The working week is reduced only if hazard classes 3 and 4 are established.

Question:

Is it possible to enlarge the accounting period in order to carry out summarized accounting of working time up to 2 years?

Answer:

No. The maximum possible enlarged accounting period in such cases is 1 year.