Mother 

The number of working hours per year. How often and who completes the time sheet. Work schedules provided for by the Labor Code of the Russian Federation

(PDF, 30 kb)

Production calendar- a document that defines the norms of working hours, indicating weekends, holidays and pre-holiday days. On the basis of these data, work schedules are compiled, including a document accounting for the hours actually worked, the data of which at the end of the period determine the size of the salary. Our calendar is formatted in such a way that it is easy and understandable even for an inexperienced accountant or personnel officer to navigate it.

Quarterly production calendar for 2017 with a 5-day week

31 - holiday

31 - pre-holiday day

31 - day off

31 - working day

Short version

Q1 2017

January
Mon Tue Wed thu Fri Sat sun
26 27 28 29 30 31 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31 1 2 3 4 5
February
Mon Tue Wed thu Fri Sat sun
30 31 1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 1 2 3 4 5
March
Mon Tue Wed thu Fri Sat sun
27 28 1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31 1 2

II quarter 2017

April
Mon Tue Wed thu Fri Sat sun
27 28 29 30 31 1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
May
Mon Tue Wed thu Fri Sat sun
1 2 3 4 5 6 7
8 9 10 11 12 13 14
15 16 17 18 19 20 21
22 23 24 25 26 27 28
29 30 31 1 2 3 4
June
Mon Tue Wed thu Fri Sat sun
29 30 31 1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 1 2

III quarter 2017

July
Mon Tue Wed thu Fri Sat sun
26 27 28 29 30 1 2
3 4 5 6 7 8 9
10 11 12 13 14 15 16
17 18 19 20 21 22 23
24 25 26 27 28 29 30
31 1 2 3 4 5 6
August
Mon Tue Wed thu Fri Sat sun
31 1 2 3 4 5 6
7 8 9 10 11 12 13
14 15 16 17 18 19 20
21 22 23 24 25 26 27
28 29 30 31 1 2 3
September
Mon Tue Wed thu Fri Sat sun
28 29 30 31 1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 1

IV quarter 2017

October
Mon Tue Wed thu Fri Sat sun
25 26 27 28 29 30 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31 1 2 3 4 5
November
Mon Tue Wed thu Fri Sat sun
30 31 1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 1 2 3
December
Mon Tue Wed thu Fri Sat sun
27 28 29 30 1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30 31

Working hours for 2017 in the table

Below is a summary table of the number of calendar, working, days off and the number of working hours at 40-, 36-, 24-hour working weeks by months, quarters, half-years and in general for the whole of 2017. Save it for yourself.

Period Amount of days Working hours per week
Calendar workers Weekend 40 hours 36 hours 24 hours
January 31 17 14 136 122,4 81,6
February 28 18 10 143 128,6 85,4
March 31 22 9 175 157,4 104,6
1 quarter 90 57 33 454 408,4 271,6
April 30 20 10 160 144 96
May 31 20 11 160 144 96
June 30 21 9 168 151,2 100,8
2 quarter 91 61 30 488 439,2 292,8
1st half 181 118 63 942 847,6 564,4
July 31 21 10 168 151,2 100,8
August 31 23 8 184 165,6 110,4
September 30 21 9 168 151,2 100,8
3 quarter 92 65 27 520 468 312
October 31 22 9 176 158,4 105,6
November 30 21 9 167 150,2 99,8
December 31 21 10 168 151,2 100,8
4 quarter 92 64 28 511 459,8 306,2
2 semester 184 129 55 1031 927,8 618,2
2017 365 247 118 1973 1775,4 1182,6

FILES 2 files

Where and how are working hours applied?

The norm of working hours is determined by the total number of hours that need to be worked out for a certain calendar period.

This indicator is used to approve the mode of operation of the enterprise. The standard was developed taking into account the adequate distribution of the workload on the employee, preventing the employer's arbitrariness in terms of unauthorized increase in the number of working hours.

The Labor Code defines the length of working time - 40 hours per week with full time(Article 91). Article 92 specifies the length of the reduced working day for adolescents under 16 years old, young people from 16 to 18 years old, disabled people, workers in hazardous industries and teachers.

The duration of the working week for each category of citizens allows you to calculate the norm of working hours for any month.

To do this, take the weekly rate of working hours, divide by 5 (the number of working days in a classic 5-day week), and then multiply by the sum of the working days of a particular calendar month ( total number days minus weekends and holidays). The result is the norm of working hours of the billing month.

Important! If there were holidays, it should be noted that the weekday preceding them is always 1 hour shorter than the standard working hours. Thus, from the number of days obtained by the indicated formula, one more hour must be subtracted for each day preceding the holiday.

In this simple way, they get the number of hours that each employee must work to receive 100% of the salary. Based on the ratio of actually worked days to the standard for a particular month, the amount is determined wages.

The norms of working hours are used to organize the working regime of workers of any profession. The production rate applied on manufacturing enterprises, in fact, is also a kind of rationing of working hours.

Holidays and abbreviated days according to the calendar

Below is a table from which it is clearly seen that in 2017 several “long” days off are formed. Also note that the shortened working day implies a reduction in working time by 1 hour.

Holiday transfers in 2017

In 2017, January 1 and 7, as well as November 4, fall on the weekend. Therefore, the transfers will be as follows:

  • From Sunday 1 January to Friday 24 February
  • From Saturday 7 January to Monday 8 May
  • From Saturday 4 November to Monday 6 November

This follows from the text of Decree of the Government of the Russian Federation of August 4, No. 756, signed by D.A. Medvedev.

How and why are weekends carried over?

There are 14 official holidays in Russia. Every year the Government adopts another resolution on their transfer. Such an event is held in order to optimize the production calendar, to avoid a “torn” work schedule. There are several simple rules transfer:

  • If a holiday falls on a weekend, it is moved to the working day following that holiday.
  • Working time on the day preceding the holiday is reduced by 1 hour.
  • In order for employees to be able to rationally use rest days, weekends are sometimes transferred to weekdays. For the same reasons, it is allowed to transfer 2 days off of holidays during the New Year holidays to any other month.

If you are from the Republic of Tatarstan or Bashkortostan:

Download calendar files for printing on a printer (A4 format)

Choose the most convenient format for printing the calendar:

DOWNLOAD CALENDAR FILES 7 files
quarterly production calendar for 2017 in DOC (on 4 pages) (on 4 pages)

Save it, it's useful:

Production calendar with a six-day work week

The law provides that some enterprises may establish a 6-day working week (Article 100 of the Labor Code of the Russian Federation). A day off with such a work schedule will be Sunday (Article 111 of the Labor Code of the Russian Federation). At the same time, the number of working hours on the eve of a day off cannot be more than 5 hours (Article 95 of the Labor Code of the Russian Federation). 40 working hours limit for 6 days working week remains (Article 91 of the Labor Code of the Russian Federation), therefore, in practice, the following scheme for distributing the number of hours by day of the week, in order from Monday to Saturday, is often used: 7 + 7 + 7 + 7 + 7 + 5 \u003d 40.

FILES Open these files online 15 files

Work schedules provided for by the Labor Code of the Russian Federation

The classic model of the workflow provides for a 5-day work week with 2 days off and a working day, the duration of which is 8 hours. Not all enterprises can work according to this scheme, so there are other work schedule options:

  • Irregular working hours. For employees who stay at work after the end of the working day or come to work before it starts. The Labor Code of the Russian Federation strictly defines the list of positions for which this is permissible.
  • Shift work. Introduced at enterprises that work longer than the maximum allowed duration of daily work.
  • Flexible schedule. Provides the ability to select the start time, end time and duration of the working day. The main thing is to work out the necessary norm of hours for a month and a year.
  • Fragmented work day. A working day with a break that breaks it into pieces. In aggregate, it cannot exceed the duration of daily work allowed by the Labor Code.

Important! In work schedules other than the classic five-day period, the summed accounting method is used. In this case, not a weekly standard is taken into account, but a monthly or even annual one. The length of working time for the period, on average, should be equal to the length of the working day allowed by the Labor Code.

Why do you need a production calendar

Employees of personnel departments and accounting departments cannot do without a production calendar. However, this document is also used by other employees of various firms and enterprises. So, summing up, we can highlight what it is for:

  • Drawing up a work schedule. Using the production calendar allows you to take into account the number of days off and working days in the month for which the schedule is drawn up.
  • Determining the norm of working time for each period. Features of the calculation of this indicator will be discussed below.
  • Calculation of wages, vacation and hospital benefits. Based on the time sheet at the end of the period, the ratio of actually worked time and planned time is determined. The values ​​obtained help to calculate the amount of monthly payments and bonuses.
  • Vacation planning. Employees, having familiarized themselves with the production calendar, can choose best time for holidays, determine the dates of short-term trips, purchase tickets and tours in advance.

The Labor Code of the Russian Federation (Article 91) establishes the obligation of the employer to keep records of the time worked by employees. For this, unified forms of the time sheet for 2019 (TURV) are provided, approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1. The use of these forms is not mandatory, so the employer can develop his own. Form No. T-13 is used most often, as it is used in the automated processing of credentials. Below is the form of the time sheet for 2019.

Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015 approved the form OKUD 0504421 for use by authorities state power (government bodies), organs local government, management bodies of state non-budgetary funds, state (municipal) institutions. The same order defines the procedure for its completion and application. We offer you to choose the appropriate one and download the time sheet (simple form).

Form T-12

Form T-13

Form OKUD 0504421

How to record hours worked

For any length of the working day, regardless of the established modes, working time can be reflected in the accounting table in two ways:

  • the method of continuous registration of attendance and absence from work;
  • by registering only deviations (absences, overtime hours, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the conditions employment contract or internal rules work schedule the number of working hours for each day of work is determined.

In the case when the number of hours worked on different days (shifts) may be different, for example, when the total accounting of hours worked, the continuous registration method should be used. This will allow, after the end of the accounting period, to identify possible overtime work, as well as to adjust the further involvement of the employee in the work within the established norm for this category of hours worked.

Notes in the time sheet about the reasons for absenteeism, part-time work or at the initiative of the employee or employer, reduced working hours, etc. , written warning of downtime, application for part-time employment, written consent of the employee in cases established by law, etc.).

How to fill out a calendar (sheet) of working hours for 2019

When compiling, it is necessary to be guided by the Instructions for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (hereinafter referred to as the Instructions). In this case, are used. So, when reflecting the amount of hours worked, an alphabetic (Y) or numeric (01) code is affixed opposite the employee's last name, and the duration of work is indicated in the lower lines. If the work according to the schedule falls at night, then it is possible to supplement the form with columns to indicate the necessary details.

Sample of filling out the form OKUD 0504421

Who completes the timesheet

The time sheet, the blank form of which you could download above, is filled out by an authorized person. If the TURV for each division of the organization is conducted separately, then it is advisable, when appointing a responsible person, to issue an order in which to indicate the position, last name, first name, patronymic of the employee responsible for compiling the time sheet for each structural unit, and the person replacing him during his absence.

Sample order for the appointment of a responsible

Weekends and holidays in the report card for 2019

They are reflected in accordance with, which takes into account all established holidays and their transfers in accordance with Government Decrees. Days off for different categories of employees vary depending on the work schedule set for them. The holiday accounting code in the document can be different. It depends on how the organization pays for these days, and on what basis they are provided.

A day off in accordance with the employee's schedule is indicated by an alphabetic (B) or numeric (26) code. It does not affect the wage rate.

If, at the initiative of the company, employees receive an additional day off, and the company reduces their work rate per month, then the employees receive a full salary, and these days are not paid by the company. For such days, the report card provides an alphabetic (B) or numeric (26) code.

Another case of establishing an additional day off by a company is when employees go on a day off, and the company pays these days according to the average. It turns out that for the days worked, employees receive a salary, and for additionally paid days off - the average salary. For such a case, the report card provides an alphabetic (OB) or digital (27) code.

Time sheet retention period

This accounting table is a document for personnel relating to the organization of labor, for which Art. 22.1 of the Law on Archives, a special period of storage is established, namely:

  • five years from the end of the year in which it was compiled, if the time sheet took into account the work done only by those workers who work in normal conditions labor;
  • 50 years from the date of compilation of the TDT, if it took into account the work of employees engaged in hazardous or hazardous work.

Accounting and taxes

Based on the data in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's look at the main risks.

When passing tax audits, including for income tax, the company must provide reliable data on the number of days and hours worked by each employee in order to confirm the correctness of the accruals. If violations are found, the amount of income tax indicated in the reports will be recognized as incorrect, which will entail the imposition of penalties.

From the employee's earnings, the organization, as a tax agent, must find out whether this person is tax resident RF in order to use the correct tax rate in the calculation. It is the report card that will be able to confirm the actual location of the employee in the country. Particularly should be taken into account this feature those employers who send employees on business trips to Belarus or Kazakhstan, because they do not make any marks in the citizen's passport when crossing these borders. When controversial situation the company will be able to prove that it applied the correct rate, withheld and accrued personal income tax in full.

Correctly filling out the time sheet guarantees the company the ability of the FSS to count the costs of the sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.

The time sheet is one of the main personnel documents. It records the days and hours of work, absenteeism of employees during the month. Based on these data, the accounting department calculates and calculates wages. The tax authorities check the information on the hours worked against the accounting documents on salary payments according to the timesheet. Labor inspectors check whether the company complied with the norms of working hours and whether there were violations labor law.

Free download in excel time sheet for 2017:

Sample time sheet 2017 in the form T-12

Sample timesheet 2017 in the form T-13

According to the report card, statistical reporting is made in the form P-4. And in case of a dispute about the legality of dismissal for absenteeism, the data of the report card can be used in court.

We will tell you in more detail how to draw up a time sheet for 2017 and maintain, make changes to the document and store it.

Time sheet template for 2017

Organizations use two unified forms of the time sheet in 2017: T-12 and T-13. They are recommended by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1.

You can also design your own timesheet templates. But they can be used under one condition: they must contain the details specified in paragraph 2 of Article 9 of the Federal Law of February 6, 2011 No. 402-FZ “On Accounting”.

Download for free the form of the time sheet for 2017 in Excel (form T-12)

Download for free the form of the time sheet for 2017 in Excel (form T-13)


Form T-12 is used for manual accounting. Form T-13 is used for admission control (turnstiles that record the time of arrival and departure of employees).

The number of hours worked and missed by each employee per month is recorded in two lines, columns 4, 6 of the T-12 form. In the T-13 form, the first half of the month is written in two lines of columns 4, the second half - in two lines of columns 15 and 16.

Codes and symbols are contained in the top line of columns 4, 6 of forms T-12 and T-13. They are the same for both forms. In the bottom line of columns 4, 6, the time costs corresponding to each code are put.

The number of days worked per month is written in the upper lines, columns 5 and 7 of the T-12 form, and in the lower lines - the number of hours worked.

Columns 8 to 17 are filled in at the end of the month. In this case, the final figure in column 8 is derived from the sum of the values ​​of the upper cells of columns 5 and 7, and the final figure in column 9 is derived from the sum of the values ​​of the lower cells of the same columns.

Days of absence from work are not included in the total number of hours worked.

The total number of days and hours is indicated in columns 14, 16.

In column 15 enter the code of the reason for absence from work.

In column 17 - total weekends and holidays for each employee.

Some information of a permanent nature can be entered in advance. So, the following are unchanged:

  • serial number;
  • surname, name, patronymic of the employee;
  • specialty and profession;
  • data on structural divisions.

It is allowed to increase the columns if new accounting parameters appear. Timesheet forms can be made by computer, printing, copying and other methods.

Notes on absences, shortened and part-time working hours, overtime work and others are entered only on the basis of documents established by law (orders on the establishment of part-time work, consent to overtime employment, applications for leave at one's own expense, sick leave, warnings about upcoming downtime, etc.). e).

Additional section 2 “Settlement with personnel for remuneration” is filled in by the accounting department. If the organization has separate accounting for settlements with employees, this section is not filled out.

Timesheet codes 2017

The table uses alphabetic and digital designations. You can find them on the title page of the T-12 form (see table below).

How to keep a time sheet 2017

The document is filled out every working day for a month. This is usually the responsibility of a secretary, human resources officer or accountant.

AT small companies the time sheet is kept in one copy. In organizations with subdivisions, departments, each subdivision has its own time tracking document.

There are two ways to maintain a spreadsheet:

  • solid (both hours worked and absence of an employee are recorded);
  • deviations (delays, overtime, night work, partial days and hours).

On the last day of the month, the total number of hours worked and missed by the employee is calculated. The time sheet is signed by the employee responsible for accounting, as well as the head of the unit. After the document is transferred to the accounting department. AT small organizations the way is shorter: the employee leading the time sheet signs it and brings it to the accounting department.

How to keep a summarized record of working hours in 2017

Summary accounting is kept if the organization, due to the specifics of its activities, cannot comply with the normal daily or weekly hours of work established both for ordinary workers and for those who work with harmful or hazardous conditions labor, as well as other categories of workers (Article 104 of the Labor Code of the Russian Federation). The duration of working time in the case of summarized accounting is determined for the accounting period.

Which enterprises keep summarized accounting:

  • working around the clock or on a shift schedule;
  • with a flexible regime for a number of employees;
  • with a shift work method;
  • for some categories of workers, such accounting is established by orders and orders of higher executive authorities (for example, for car drivers - on the basis of paragraph 8 of the Order of the Ministry of Transport of Russia dated 20.08.2004 No. 15).

Accounting period. This is the main indicator in the summarized accounting. It can be a month, three months (quarter), a year. When working with harmful or dangerous conditions, the accounting period is three months. It can be extended up to a year if there are seasonal or technological grounds for this.

The time when the employee did not perform duties on legal grounds (being on annual paid or study leave, illness, leave without pay, performance of state and public duties, etc.) is excluded from the accounting period. At the same time, the norm of working time is reduced by the number of hours of absence (letter of Rostrud dated 01.03.2010 No. 550-6-1).

Working hours norm. It is derived based on the weekly normal working hours: 40 hours - with normal conditions labor, 36 hours - when working with harmful or dangerous conditions. For its non-compliance, the organization can be fined from 30 to 50 thousand rubles.

You can get the norm by knowing the length of the working day and the number of days in a month, quarter, half year, per year.

How to arrange correctly. Issue an order of the head of the organization. At the same time, a responsible employee is appointed who will carry out summarized accounting. The order is brought to the employees against receipt. A new form of accounting for working time is agreed with the trade union body. To be able to increase the accounting period, it must be prescribed in the collective agreement.

Work schedule and shift schedule. Summary accounting involves the mandatory introduction of a work schedule or shift schedule. It is important not to confuse these concepts.

The shift schedule is used in shift work, when several workers perform the same work. Shift employment is applied if, due to the peculiarities of production, the working day exceeds 8 hours, as well as for more efficient use of equipment, an increase in the volume of goods produced or services provided (Article 103 of the Labor Code of the Russian Federation).

Employees are introduced to the shift schedule no later than one month before its introduction. Regarding the schedule of work, the deadline for familiarization is not legally defined. Therefore, it is advisable to establish it in the internal document of the organization.

How to fill out a time sheet 2017 in various situations

The employee worked part time. A working mother took time off two hours before the end of the working day to take her child to the clinic. The leader agreed. In the upper column put the code "I" or "01". At the bottom is the actual duration of working time - "6". Unworked hours do not need to be entered.

The employee is sick. At the top of the form is the designation "B" or "19". Nothing is indicated at the bottom. A supporting document is required - a sick leave certificate for all the days when the employee was not at work.

An employee was hired to work on a public holiday. We put in the upper part of the "RV". If the employee subsequently takes an additional day of rest due to him, the code "OB" is put.

The employee took the day off. If the employee warned about the day off, the code "НВ" or "28" is put in the upper part. Nothing is indicated at the bottom. If the reason for the absence is unknown, “HH” or “30” is put. When the reason is clarified and it turns out to be valid, the “NN” code will need to be crossed out and one of the codes put in its place: “B”, “U”, “G”, etc. Bottom part is not filled.

The employee is away on a business trip. At the top is put "K" or "06". On the day the employee leaves for work, the code "I" or "01" is put.

Making changes to the time sheet in 2017

Sometimes mistakes are made when maintaining a document: instead of a sick leave, a pass is indicated for unknown reasons, holidays are marked as working days, the last name, first name or patronymic of the employee is not entered or incorrectly written. In such cases, changes must be made. There are two ways.

Method 1. A corrective form is drawn up in the form of T-12 or T-13 and submitted to the accounting department along with a cover note from the head of the personnel department. The note must indicate the reasons and content of the changes made.

Method 2. In the original timesheet, incorrect data is crossed out with one line (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ, clause 4.2 of the Regulations on Documents and Workflow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105). The correct information is entered at the top, on free space- certifying inscription: “According to engineer Petrov, tab. No. 1 was corrected on September 5, 6, 7, 2016, the code "НН" to the code "K" on the basis of an order to send on a business trip and a travel certificate is correct. Head of the Human Resources Department Sidorov A.B., signature, date of entry.

Terms of storage of the time sheet 2017

The time sheet drawn up in 2017 must be kept in the accounting department for at least 5 years, since it is the primary accounting document for wages. If the document contains information about employees engaged in hazardous and hazardous work, it must be stored for 75 years (clause 586 of the List of typical managerial archival documents, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

The head of the enterprise can be fined from 1,000 to 5,000 rubles, and the enterprise - from 30 to 50 thousand rubles (Article 5.27 of the Code of Administrative Offenses), if the document storage procedure is violated.

Before talking in detail about the norm of working time (hereinafter also - NRT), one should understand the basics: what it consists of and what it affects. In this article, we analyze in detail how the norm of working hours for 2017 is calculated.

Annual Challenge

To produce any type of product, including in completely different industries and production, the agricultural sector, it is necessary to use the labor skills of the relevant personnel. From getting a kitchen stool to creating jet aircraft any product or product is produced anyway with the participation of a person.

group of specialists, big team or an individual master in his sector of activity spends a certain amount of time on work. Therefore, when planning production processes and mutual cooperation with other companies and buyers of manufactured products, the manufacturer must calculate in advance the working hours for each specialty involved in his enterprise. Ultimately, this also affects the number of employees who can be accepted into the organization.

In short, the management, together with the HR department and raters, has to calculate the NRT every year.

How to determine the annual rate

First, let's break down the term itself. By general rule working time rate is the number of hours spent on work in a calendar period. Usually. Based on 40 hours per week.

Today, it is calculated on the basis of the order, which is set out in the order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n (hereinafter also referred to as the Order).

According to the provisions of this regulation, the duration work week(at a rate of 40 working hours, and sometimes less) is divided by the number 5 (if a person works on a 5-day schedule) and multiplied by the number of working days in a year. After that, from the result obtained, the number of hours by which the working days were reduced, which go right before the official public holidays, is subtracted:

  • New Year;
  • 9th May;
  • other similar holidays.

By law, a working day and at the same time a pre-holiday day is usually considered to be reduced by 1 working hour.

The norm of working hours for the next year must be calculated before the end of the previous year. In this case, you need to take into account:

  1. Requirements of the labor legislation of the Russian Federation.
  2. Decrees of the Government of the Russian Federation, correcting working days and holidays for the next year.

So, regarding the period of 2017, the Cabinet of Ministers of the Russian Federation issued a resolution of August 04, 2016 No. 756. It says that such days of rest will be postponed:

  • 01/01/2017 to 02/24/2017;
  • 01/07/2017 to 05/08/2017.

It is possible that for a beginner in the field of labor rationing, these procedures will seem confusing and difficult to understand. However, only taking into account all these decrees and by-laws, it is possible to find out how the norm of working hours for 2017 and subsequent labor periods is correctly calculated.

Number of working hours in 2017

When determining it, the following provisions should be taken into account:

  • even if the employee works 5 or 6 days a week, Sunday is considered a day off;
  • it is possible to postpone a day off for individual specialists only if the enterprise, for an objective reason, is not able to stop the work process for the weekend. That is, the staff must perform their duties both on Saturday and Sunday. Article 111 says so. Labor Code;
  • article 112 of the Labor Code of the Russian Federation contains a list of holidays, upon the occurrence of which employees rest.

The Labor Code also includes the New Year holidays as holidays (from 01.01 to 08.01 inclusive). Christmas is also classified as a holiday with the appointment of a day off.

In addition, a holiday that falls on a weekend transfers such a day of rest. This principle works every year. The only exception is the first 8 days of January - New Year and Christmas. The fact is that the transfer of days of rest to the New Year holidays does not automatically occur. Every year, the Government of the Russian Federation, in a separate order, instead approves the days when employees of enterprises rest and do not go to work. This moment is stipulated by part 5 of article 112 of the Labor Code of the Russian Federation.

According to the legislation (part 1 of article 95 of the Labor Code of the Russian Federation), the length of the working day on the eve official holiday should be reduced by 1 hour.

All of the above requirements of the Labor Code of the Russian Federation, as well as the accounting of the Procedure, are the basis for calculating working time for a calendar year. Speaking specifically and in numbers, the norm of working hours for 2017 will be as follows:

Average monthly NRT for 2017

Meanwhile, knowledge of the total annual time for work does not give a complete picture of the working hours in each month. Full accounting requires being aware of the average monthly working time (each month separately).

For these purposes, the number of calendar days in a month matters. It can be from 28 to 31. So, 2017 is not considered a leap year. In addition, each month has its own number of holidays and weekends. And it differs significantly. For example, in January - as many as 8 days in addition to the weekend are declared non-working. But April and October in 2017 do not have non-working holidays at all.

Thus, the average monthly number of working hours can be used to plan the workflow. It is necessary to collect together all the data for a particular year and the duration of the work in it, calculated in hours.

It is generally accepted that the average amount of working time per month is obtained by dividing the total annual amount of hours by 12. So, for employees with different hours of work, the norm of working hours for 2017 is shown in the table.

Other NRVs for 2017 in Russia

In practice, the accounting department and the personnel department need additional data on working time standards for 2017. The information will be more complete if you know that in 2017 with a 40-hour work week:

  • total number of working days - 247;
  • weekends and holidays - 118 days;
  • shortened days - 3.
Quarterly table of working hours in 2017
Quarter Working days Working hours
1st57 520
II61 488
III65 520
IV64 511

Local Features

The above figures apply to all Russian Federation. But in some regions, their own days of rest associated with local religious holidays can be announced. Namely, on the basis of Article 4 of the Law “On Freedom of Conscience and Religious Associations” of September 26, 1997 No. 125-FZ.

There are also additional provisions that allow the authorities of the constituent entities of the Russian Federation to make certain calendar dates days off for reasons other than religious ones. These are article 6 of the Labor Code and paragraph 8 of the letter of the Ministry of Labor of Russia dated June 10, 2003 No. 1139-21.

In such cases, the estimated norm of hours of work for 2017 will look different than in the main in Russia.

Local destination weekends have an essential feature. If they are introduced, then the region compensates itself for all losses in income.

Employee category accounting

It is necessary to calculate NRV taking into account the category of specialist and the specifics of the work. So, in some moments, the working time of the staff should be cut. Despite the fact that other employees of this enterprise, working on the same schedule, do not receive changes in their work schedule.

For example:

  • article 92 of the Labor Code refers to the limit of working hours for employees with disabilities of the first two groups. A maximum of 35 hours per week they can be involved in the enterprise;
  • if there are works with harmfulness of the 3rd or 4th degree - no more than 36 working hours;
  • article 94 of the Labor Code of the Russian Federation limits the working time of minor employees. Duration - no more than 7 hours a day. And if he is under 16 years old, then the maximum is 5 hours at work.

Each enterprise takes these moments into account and takes into account the time it takes for the work process as a whole.

Production calendar, taking into account the norm of working hours for 2017

It is not uncommon to find a production calendar in factories or on the Internet that takes into account all work shifts, holidays, weekends, shifts in working hours, etc. (see figure below). It should be noted that such a calendar stands somewhat apart from the Labor Code and the Order, since it does not have official recognition. It cannot be considered a normative act.

However, in practical use, the calendar is very convenient, which is why it is often used. Accountants use it in calculating paid days (for example, by sick leave), and the personnel department with its help paints the vacation schedule of employees.

That is, such a calendar is compiled independently on the basis of a regular calendar, where weekends and holidays are indicated. You can buy it at any bookstore before the onset next year. Everything is detailed in it on the basis of the norms of the Labor Code of the Russian Federation and government decrees. In a similar calendar, the duration of working hours is prescribed for each day of this year. Of course, its size should be such that all the necessary notes are placed.

A business that calculates working hours for staff should keep a close eye on yearly calendar changes and holiday overlaps. It is also necessary to constantly review the news and not miss the appearance of changes or additions to regulations labor laws that regulate the length of working hours for any profession and / or category of workers.

The production calendar for 2017, approved by the government of the Russian Federation, includes working hours in 2017. The 2017 production calendar reflects public holidays and weekends. A detailed commentary on the application of the production calendar for 2017 will help without payroll errors,sick leave or holiday pay, andcalculate working hours.

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

How to make 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:

  • 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 - Day of Russia;
  • November 4 - National Unity Day.

If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.

The production calendar for 2017 is also compiled taking into account additional transfers 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 days off (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 7 fell on a weekend. The resulting additional days off will be postponed as follows: from January 1 to February 24, from January 7 to May 8.

In addition to the all-Russian regional legislation, additional non-working holidays (weekends) can be established (part 1 of article 6 of the Labor Code of the Russian Federation, resolution of the Presidium Supreme Court RF dated December 21, 2011 No. 20-PV11).

As a rule, the norm of working time for certain periods of time is calculated according to the schedule of a five-day working 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

JANUARY FEBRUARY MARCH
Monday 2 9 16 23 30 6 13 20 27 6 13 20 27
Tuesday 3 10 17 24 31 7 14 21 28 7* 14 21 28
Wednesday 4 11 18 25 1 8 15 22* 1 8 15 22 29
Thursday 5 12 19 26 2 9 16 23 2 9 16 23 30
Friday 6 13 20 27 3 10 17 24 3 10 17 24 31
Saturday 7 14 21 28 4 11 18 25 4 11 18 25
Sunday 1 8 15 22 29 5 12 19 26 5 12 19 26

*

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

Indicator / period January February March 1 quarter 2017
Calendar days in the 1st quarter of 2017 31 28 31 90
Working days in the 1st quarter of 2017 17 18 22 57
Weekends and holidaysin the 1st quarter of 2017 14 10 9 33
136 143 175 454
122,4 128,6 157,4 408,4
81,6 85,4 104,6 271,6

Reporting deadlines 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 average headcount workers. Submit this report even if the number of employees as of January 1, 2017 is “0” people. Only individual entrepreneurs without employees are exempted from the zero report.

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

In the first quarter of 2017, companies in last time RSV-1 will be handed over in 2016. Deadline - February 15 for paper, February 20 for electronic payment.

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

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

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

Reporting Related Articles
In January
Information on the average number of employees for the previous calendar year (2016) January 20th Information on the average number of employees for 2016
SZV-M for December 2016 January 16 (January 15 - Sunday) SZV-M 2016
Declaration on UTII for the IV quarter of 2016 January 20th Declaration on UTII for the 4th quarter of 2016
4-FSS for 2016 January 25/January 20 4-FSS for 2016: form, delivery, filling
VAT declaration for the IV quarter of 2016 The 25th of January Filling out a VAT return in 2017 step by step instructions
In February
Transport tax declaration for 2016 1st of February Vehicle tax reporting
Land tax declaration for 2016 1st of February Land tax declaration
SZV-M for January February, 15 New deadlines for the delivery of SZV-M from 2017
RSV-1 PFR for 2016 February 20/February 15 RSV-1 for the 4th quarter of 2016: filling out procedure
In March
2-personal income tax with the sign "2" (on the impossibility of withholding personal income tax) March 1
SZV-M for February March 15th
Income tax return for 2016 March 28 Income tax return from 2017: form, sample filling
Declaration on property tax for 2016 March 31 Calculation of property tax for the 4th quarter of 2016
Declaration on the simplified tax system for 2016 (for organizations) March 31 Declaration on the simplified tax system for 2016: a new form
Accounting statements for 2016 March 31 Reporting period for financial statements; Accounting statements of small businesses

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

APRIL MAY JUNE
Monday 3 10 17 24 1 8 15 22 29 5 12 19 26
Tuesday 4 11 18 25 2 9 16 23 30 6 13 20 27
Wednesday 5 12 19 26 3 10 17 24 31 7 14 21 28
Thursday 6 13 20 27 4 11 18 25 1 8 15 22 29
Friday 7 14 21 28 5 12 19 26 2 9 16 23 30
Saturday 1 8 15 22 29 6 13 20 27 3 10 17 24
Sunday 2 9 16 23 30 7 14 21 28 4 11 18 25

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

Number of days (five-day work week)
Indicator/period April May June 2nd quarter 2017 1st half of 2017
Calendar days in the 2nd quarter of 2017 30 31 30 91 181
Working days in the 2nd quarter of 2017 20 20 21 61 118
Weekends and holidays in the 2nd quarter of 2017 10 11 9 30 63
Working hours (number of working hours)
According to the production calendar with a 40-hour working week
According to the production calendar with a 36-hour working week
According to the production calendar with a 24-hour working week

Reporting deadlines in the 2nd quarter of 2017

In early April, submit 2-personal income tax and 6-personal income tax for 2016. On April 20, companies will report on injury contributions for the first time through the updated 4-FSS. Electronic payment can be sent until April 25.

Before May 2, submit a new calculation of insurance premiums to the IFTS. On the same day - an important reporting date for IP. May 2 is the last day when entrepreneurs can submit a simplified tax return for 2016 without penalty. These and other important accounting dates are in the table.

Table. Accountant's calendar for the 2nd quarter of 2017

Reporting

Reporting deadline for 2017 in electronic format/on the paper

Related Articles
In April
2-NDFL: with the sign "1" (on accrued and withheld personal income tax) In what form to hand over 2-personal income tax for 2016
6-NDFL for 2016 April 3 (April 1 - Saturday) 6-NDFL for the 4th quarter of 2016
SZV-M for March, Certificate and statement of confirmation of the main activity in the FSS April 17 (April 15 - Saturday)
Declaration on UTII for the I quarter 20 April
4-FSS for the I quarter April 25/April 20 4 FSS for the 1st quarter of 2017 filling out the form
VAT declaration for the 1st quarter 25th of April
Income tax return for the first quarter April 28 Income tax return for the 1st quarter of 2017: sample filling
In May
Calculation of insurance premiums for the 1st quarter Calculation of insurance premiums in the Federal Tax Service 2017
6-personal income tax for the I quarter May 2 (April 30 - Sunday)
Calculation of advance payments for property tax for the 1st quarter May 2 (April 30 - Sunday)
Declaration on the simplified tax system for 2016 (for individual entrepreneurs) May 2 (April 30 - Sunday)
SZV-M for April May 15 SZV-M for April 2017: deadlines, form, sample
In June
SZV-M for May June 15 May 2017 Accountant Calendar

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

JULY AUGUST SEPTEMBER
Monday 3 10 17 24 31 7 14 21 28 4 11 18 25
Tuesday 4 11 18 25 1 8 15 22 29 5 12 19 26
Wednesday 5 12 19 26 2 9 16 23 30 6 13 20 27
Thursday 6 13 20 27 3 10 17 24 31 7 14 21 28
Friday 7 14 21 28 4 11 18 25 1 8 15 22 29
Saturday 1 8 15 22 29 5 12 19 26 2 9 16 23 30
Sunday 2 9 16 23 30 6 13 20 27 3 10 17 24

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

Number of days (five-day work week)

Indicator / period

July

August

September

3rd quarter 2017

9 months 2017

Calendar daysin the 3rd quarter of 2017

Working dayin the 3rd quarter of 2017

Weekends and holidaysin the 3rd quarter of 2017

Working hours (number of working hours)

According to the production calendar with a 40-hour working week

According to the production calendar with a 36-hour working week

According to the production calendar with a 24-hour working week

Reporting deadlines in the 3rd quarter of 2017

Before July 20, companies must submit a paper 4-FSS on contributions for injuries for the six months or send an electronic form before the 25th. July 25 is the last day to submit 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

Reporting

Deadline for reporting in 2017 in electronic form / on paper
In July
SZV-M for June July 17 (July 15 - Saturday) Form SZV-M in the FIU in 2017: who delivers and when
Declaration on UTII for the II quarter July 20 Declaration on UTII for the 2nd quarter of 2017: download the form
4-FSS for half a year July 25/July 20
VAT declaration for II quarter July 25
half-year income tax return July 28th
Calculation of insurance premiums for half a year Calculation of insurance premiums for the 2nd quarter of 2017: form, terms, sample
Calculation of advance payments for property tax for the half year (II quarter) July 31 (July 30 - Sunday)
6-personal income tax for half a year July 31
In August
SZV-M for July August 15
In September
SZV-M for August September 15th

Production calendar for the 4th (IV) quarter of 2017

17 24 1 8 15 22 29 Saturday 7 14 21 28 4 11 18 25 2 9 16 23 30 Sunday 1 8 15 22 29 5 12 19 26 3 10 17 24 31

* Pre-holiday days, on which the duration of work is reduced by one hour.

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

Number of days (five-day work week)

Indicator / period

October

November

December

4th quarter 2017

2nd half of 2017

2017

Calendar daysin the 4th quarter of 2017

Working dayin the 4th quarter of 2017

Weekends and holidays in the 4th quarter of 2017

Working hours (number of working hours)

According to the production calendar with a 40-hour working week

According to the production calendar with a 36-hour working week

According to the production calendar with a 24-hour working week

Reporting deadlines in the 4th quarter of 2017

In October 2017, the accountant has a busy reporting time:

These and other key reporting dates for the 4th quarter, see the table below.

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

Reporting

Deadline for reporting in 2017 in electronic form / on paper

In October

SZV-M for September

Declaration on UTII for the III quarter

4-FSS for 9 months

VAT declaration for the III quarter

Calculation of insurance premiums for 9 months

Calculation of advance payments on property tax for 9 months (III quarter)

Income tax return for 9 months

6-personal income tax for 9 months

In November

SZV-M for October

In December

SZV-M for November

In 2018 For 2017

SZV-M for December

4-FSS for 2017

VAT declaration for the IV quarter of 2017

Declaration on UTII for 2017
Have questions?

Report a typo

Text to be sent to our editors:

Send