Calendar sheet on. Determination of standard working hours

This production calendar provides the standard working hours for months, quarters and 2017 as a whole for 40-, 36- and 24-hour work weeks, as well as the number of working days and days off for a five-day work week with two days off.

Non-working holidays

Article 112 of the Labor Code of the Russian Federation establishes the following non-working holidays in the Russian Federation:

• January 1, 2, 3, 4, 5, 6 and 8 – New Year holidays;
• January 7 – Christmas;
• February 23 – Defender of the Fatherland Day;
• March 8 – International Women's Day;
• May 1 – Spring and Labor Day;
• May 9 – Victory Day;
• June 12 – Russia Day;
• November 4 is National Unity Day.

According to Article 6 of the Labor Code of the Russian Federation, laws and other regulatory legal acts of state authorities of the constituent entities of the Russian Federation may establish additional non-working holidays. The corresponding norm is also contained in the Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11 and in paragraph 8 of the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21.

Additionally, religious holidays may be declared non-working holidays in the manner prescribed by Part 7 of Art. 4 of the Federal Law of September 26, 1997 No. 125-FZ.

Transfer of days off

In accordance with part five of Article 112 of the Labor Code of the Russian Federation, for the purpose of rational use by employees of weekends and non-working holidays, weekends may be transferred to other days by federal law or a regulatory legal act of the Government of the Russian Federation.

In 2017, in accordance with the Decree of the Government of the Russian Federation dated August 4, 2016 No. 756 “On the postponement of weekends in 2017,” the following weekends were postponed:

• from Sunday January 1 to Friday February 24;
• from Saturday 7 January to Monday 8 May.

Part two of Article 112 of the Labor Code of the Russian Federation determines that if a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday, with the exception of weekends coinciding with non-working holidays from January 1 to January 8. Two days off from the above-mentioned days off (i.e. from January 1 to January 8) are transferred to other days in the next calendar year by the Government of the Russian Federation.

Due to the fact that by Decree of the Government of the Russian Federation dated August 4, 2016 No. 756, two days off were postponed in 2017 (January 1 and January 7), January 8, 2017 is not automatically transferred to the next working day after the holiday.

Thus, taking into account the postponement of holidays in 2017, the “New Year holidays” for employees will last 8 days – from January 1 to January 8, 2017.

In April-May 2017, employees will rest from April 29 to May 1 in connection with the celebration of Spring and Labor Day, as well as from May 6 to 9 in connection with the celebration of Victory Day.

In June, the rest period in connection with the celebration of Russia Day will last 3 days (June 10 - 12), and in November in connection with the celebration of National Unity Day - from November 4 to 6, 2017.

Determination of standard working hours

In accordance with the Procedure approved by Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n, the standard working time is calculated depending on the established duration of working hours per week according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift ). So, with a 40-hour work week, the standard working time is 8 hours, with a work week of 36 hours it will be 7.2 hours, with a 24-hour work week – 4.8 hours.

According to Part 1 of Article 95 of the Labor Code of the Russian Federation, the duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour. In 2017, employees will work one hour less on February 22, March 7, and November 3.

The standard working time calculated in the specified order applies to all work and rest regimes.

I half of 2017

II half of 2017

Number of days (calendar/working/weekends and holidays) and working hours in 2017

* Pre-holiday days, on which work hours are reduced by one hour.

Commentary on the production calendar for 2017

This production calendar provides the standard working hours for months, quarters and 2017 as a whole for 40-, 36- and 24-hour work weeks, as well as the number of working days and days off for a five-day work week with two days off.

Non-working holidays

Article 112 of the Labor Code of the Russian Federation establishes the following non-working holidays in the Russian Federation:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Russia Day;
• November 4 is National Unity Day.

According to Article 6 of the Labor Code of the Russian Federation, laws and other regulatory legal acts of state authorities of the constituent entities of the Russian Federation may establish additional non-working holidays. The corresponding norm is also contained in the Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11 and in paragraph 8 of the letter of the Ministry of Labor of Russia dated July 10, 2003 No. 1139-21.

Additionally, religious holidays may be declared non-working holidays in the manner prescribed by Part 7 of Art. 4 of the Federal Law of September 26, 1997 No. 125-FZ.

Transfer of days off

In accordance with part five of Article 112 of the Labor Code of the Russian Federation, for the purpose of rational use by employees of weekends and non-working holidays, weekends may be transferred to other days by federal law or a regulatory legal act of the Government of the Russian Federation.

In 2017, in accordance with the draft Decree of the Government of the Russian Federation “On the transfer of weekends in 2017”, located at the address, the following weekends were postponed:

• from Sunday January 1 to Friday February 24;
• from Saturday 7 January to Monday 8 May.

Consequently, taking into account the postponement of holidays in 2017, the “New Year holidays” for employees will last 8 days - from January 1 to January 8, 2017.

In April-May 2017, employees will rest from April 29 to May 1 in connection with the celebration of Spring and Labor Day, as well as from May 6 to 9 in connection with the celebration of Victory Day.

In June, the rest period in connection with the celebration of Russia Day will last 3 days (June 10 - 12), and in November in connection with the celebration of National Unity Day - from November 4 to 6, 2017.

Determination of standard working hours

In accordance with the Procedure, approved. By Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n, the standard working time is calculated depending on the established duration of working hours per week according to the calculated schedule of a five-day work week with two days off on Saturday and Sunday based on the duration of daily work (shift). So, with a 40-hour working week, the standard working time is 8 hours, with a working week of 36 hours it will be 7.2 hours, with a 24-hour working week - 4.8 hours.

In accordance with Part 1 of Article 95 of the Labor Code of the Russian Federation, the duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour. In 2017, employees will work one hour less on February 22, March 7, and November 3.

The standard working time calculated in the specified order applies to all work and rest regimes.

Examples

In January 2017, with a five-day work week with two days off, there will be 17 work days and 14 days off.

The standard working hours in January 2017 will be:

• with a 40-hour work week - 136 hours (8 hours x 17 days);
• with a 36-hour work week - 122.4 hours (7.2 hours x 17 days);
• with a 24-hour work week - 81.6 hours (4.8 hours x 17 days).

In 2017, in total, with a five-day workweek with two days off, there will be 247 working days, including the 3 working days shortened by one hour, as indicated above, and 118 weekends and non-working holidays. Interestingly, the number of working days in 2017 did not change compared to 2016, but the number of weekends and non-working holidays decreased by one day.

The standard working hours in 2017 will generally be:

• with a 40-hour work week - 1,973 hours (one hour less than in 2016)
  (8 hours x 247 days - 3 hours = 1,973 hours);
• with a 36-hour work week - 1,775.4 hours
  (7.2 hours X 247 days - 3 hours = 1,775.4 hours);
• with a 24-hour work week - 1,182.6 hours
  (4.8 hours X 247 days - 3 hours = 1,182.6 hours).

We'll tell you what the working time standards for 2017 are and how to calculate them correctly. We also provide a table with standards for a five-day working week.

What are working time standards for 2017

The employer pays his employee according to the time worked (Article 91 of the Labor Code of the Russian Federation). Working time is the number of hours that an employee spent on performing his job duties, in accordance with the employment contract and internal daily routine rules.

Accordingly, working time standards in 2017 are the totality of hours that an employee is required to work for a certain calendar period.

The norm is necessary to establish the optimal operating mode of the company. And it is used by personnel officers and accountants when calculating working hours, paying vacations and sick leave, and calculating wages to employees.

you will find

How to calculate working time standards

Working time standards for 2017 are calculated on the basis of the approved transfer of days off (Resolution No. 756 dated 08/04/2016).

The rules for calculating the norm were approved by order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. According to these rules, the norm is calculated based on a five-day work week with two days off (Saturday and Sunday).

When calculating working hours, it is necessary to take into account the requirement to reduce the duration of the working day (shift) immediately preceding a non-working holiday by 1 hour.

For convenience, we have presented the formula by which working time standards for 2017 are calculated in the figure below. We will show you how to apply the above formula with an example. Let's make a calculation

working time standards for 2017 with a 40-hour work week.

Example. In February 2017, the Russian Government added one day off - February 24. On February 22, the working day is shortened by one hour.

In February 2017, with a 40-hour work week, the standard working time is 143 hours (40 hours: 5 work days × 18 work days – 1 hour). In the table below for your convenience we have provided working time standards for 2017, approved by the Government of the Russian Federation

, for a five-day working week with different working hours per week for different categories of workers.

2017

Reduced working hours

• employees under the age of 16 – no more than 24 hours a week,
• workers aged 16 to 18 years – no more than 35 hours per week. This also includes disabled people of groups 1 and 2,
• employees aged 16 to 18 years who simultaneously work and study – no more than 17.5 hours per week,
• employees whose working conditions are classified as harmful or dangerous working conditions - no more than 36 hours per week. At the same time, such employees have their working week reduced subject to the following conditions:

1. harmful and dangerous conditions are confirmed by certification of workplaces,
2. if hazardous working conditions are classified as 3 or 4 degrees.

The duration of work of an individual employee is fixed in the employment contract, of course based on Article 92 of the Labor Code of the Russian Federation.

The production calendar for 2017, approved by the government of the Russian Federation, includes working time standards in 2017. The 2017 production calendar reflects holidays and weekends. A detailed commentary on the use of the production calendar for 2017 will help without errors in calculating salaries,sick leave or vacation pay, as well ascalculate working hours.

Attention!
Weekends and the number of working days in 2017 were approved by Decree of the Government of the Russian Federation of August 4, 2016 No. 756.

How to create a production calendar for 2017

The production calendar for 2017 is compiled taking into account the following rules.

According to Article 112 of the Labor Code of the Russian Federation, non-working holidays (weekends) in Russia are considered:

• January 1, 2, 3, 4, 5, 6 and 8 – New Year holidays;
• January 7 – Christmas;
• February 23 – Defender of the Fatherland Day;
• March 8 – International Women's Day;
• May 1 – Spring and Labor Day;
• May 9 – Victory Day;
• June 12 – Russia Day;
• November 4 is National Unity Day.

If a day off coincides with a non-working holiday, the day off is transferred to the next working day after the holiday.

The production calendar for 2017 was also compiled taking into account additional postponements of the New Year holidays. The fact is that Federal laws or the Government of the Russian Federation may establish a special procedure for postponing holidays when they coincide with weekends (for example, for the New Year holidays). This follows from the provisions of parts 2 and 5 of Article 112 of the Labor Code of the Russian Federation. In 2017, January 1 and January 7 fell on weekends. The additional weekends resulting from this will be moved as follows: from January 1 to February 24, from January 7 to May 8.

In addition to all-Russian regional legislation, additional non-working holidays (weekends) may be established (Part 1 of Article 6 of the Labor Code of the Russian Federation, Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).

As a rule, the standard working time for certain periods of time is calculated according to a five-day work week with two days off (a day off on Saturday and a day off on Sunday) based on the following duration of daily work (shift):

• with a 40-hour work week, eight hours;
• when the working week is less than 40 hours, the number of hours obtained by dividing the established working week by five days.

On the eve of non-working holidays, working hours are reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

Production calendar for the 1st (I) quarter of 2017

*

Standard working hours (working hours) in the 1st quarter of 2017

Deadlines for submitting reports in the 1st quarter of 2017

SZV-M for December 2016 is the first report that accountants will submit in 2017. After SZV-M you need to submit information about the average number of employees. Submit this report even if the number of employees as of January 1, 2017 is “0” people. Only individual entrepreneurs without employees are exempt from zero reporting.

Submit 4-FSS on paper by January 20; you can submit an electronic payment by the 25th. In 2017, a new form 4-FSS will be in effect. It was approved by order of the fund dated September 26, 2016 No. 381. It contains only data on contributions for injuries. But for the report for 2016, take the old form approved by FSS order No. 59 dated February 26, 2015.

In the first quarter of 2017, companies will submit the RSV-1 for 2016 for the last time. Deadline: February 15 for paper payments, February 20 for electronic payments.

At the end of March there are important reporting dates. Submit your income tax return for 2016 by the 28th. March 30 is the last day for the property tax declaration for the year, and March 31 is the last day for the annual financial statements and simplified declaration.

The deadlines for submitting reports in the 1st quarter of 2017 are in the table.

Table. Accountant's calendar for the 1st quarter of 2017

Production calendar for the 2nd (II) quarter of 2017

Standard working hours (working hours) in the 2nd quarter of 2017 and the 1st half of 2017

Deadlines for submitting reports in the 2nd quarter of 2017

At the beginning of April, submit 2-NDFL and 6-NDFL for 2016. On April 20, companies will report on contributions for injuries for the first time through the updated 4-FSS. Electronic payment can be sent until April 25.

By May 2, submit a new calculation of insurance premiums to the Federal Tax Service. This same day is an important reporting date for individual entrepreneurs. May 2 is the last day when entrepreneurs can submit a simplified declaration for 2016 without a fine. These and other important accounting dates are in the table.

Table. Accountant calendar for the 2nd quarter of 2017

Production calendar for the 3rd (III) quarter of 2017

Standard working hours (working hours) in the 3rd quarter and 9 months of 2017

Deadlines for submitting reports in the 3rd quarter of 2017

By July 20, companies must submit a paper 4-FSS for contributions for injuries for six months or send an electronic form by the 25th. July 25 is the last day for submitting the VAT return for the second quarter. July 28 is the deadline for the half-year income tax return. July 31 is the last day for 6-personal income tax.

Table. Accountant's calendar for the 3rd quarter of 2017

* Pre-holiday days, on which work hours are reduced by one hour.

Standard working time (working hours) in the 4th quarter of 2017, 2nd half of the year and 2017

Deadlines for submitting reports in the 4th quarter of 2017

In October 2017, the accountant had a busy reporting period:

See the table below for these and other key reporting dates for the 4th quarter.

Table. Accountant's calendar for the 4th quarter of 2017 and in 2018 for reports for 2017

Any company knows that paying taxes on time is just as important as paying wages. Tax calendars will remind you when and what tax to pay.

Production calendar– this is an important assistant in the work of an accountant! The information presented in the production calendar will help you avoid errors when calculating wages and will facilitate the calculation of working hours, sick leave or vacation.

The 2019 calendar will show holiday dates and tell you about the transfer of weekends and holidays this year.

On one page, designed in the form of a calendar with comments, we tried to collect all the basic information required in your work every day!

This production calendar has been prepared on the basis of Resolution PGovernment of the Russian Federation dated October 1, 2018 No. 1163 " "

First quarter

Second quarter

Third quarter

Fourth quarter

* Pre-holiday days, on which work hours are reduced by one hour.