31.05.2021Reimbursement of a candidate's expenses for a COVID-19 testing position cannot be taken into account
The organization reimburses the cost of testing for COVID-19 to all persons it plans to hire. Does the organization have the right to take these expenses into account for income tax?
31.05.2021Reduced insurance premium rates: who is eligible?
Information technology companies may qualify for lower insurance premium rates. What conditions must be met for this to happen?
31.05.2021Small Business Legal Mistakes
Legal problems are among the TOP 16 reasons why startups fail, according to the analytical company CB Insights. At the same time, in Russia, many beginning entrepreneurs often make similar, from a legal point of view, mistakes. We tell you how to minimize such risks.
31.05.2021The RF Armed Forces helped the consumer receive a penalty from the violating store
The buyer decided to return the defective video card and sent a claim, but did not receive the money and filed a lawsuit. After this, the store asked the client for bank details. Having received no response, the company transferred the money to the court's deposit. For this reason, three authorities refused the buyer a penalty: if he had responded on time, the seller would have returned the money voluntarily. The Supreme Court examined the buyer’s claim more carefully and found the necessary details in it. And in addition, I discovered logical contradictions in the decisions of lower authorities (determination dated 03/09/2021 No. 46-KG20-27-K6 No. 2-5525/2019).
29.05.2021Social deduction for personal income tax for fitness: how to get it
Starting with income in 2022, you can receive a social tax deduction for personal income tax in the amount paid for physical education and health services.
28.05.2021What documents can be requested from the bank for verification?
Banks have the right to request documents from the company to verify the sources of profit. The legislation gives credit organizations the corresponding right.
28.05.2021Registering a business through a notary
A bill has been approved, according to which it is possible to open a new company or register as an individual entrepreneur through a notary.
28.05.2021Debt forgiveness by making a contribution to LLC property: what about income taxes?
The organization received a loan from a foreign founder, whose share is 49% in its authorized capital. In order to increase the company's net assets, the founder plans to forgive the debt by contributing the amount of principal and interest to additional capital. Should a Russian company pay income tax on the amount of the forgiven debt and interest under the loan agreement? The explanations of the Ministry of Finance in letter dated April 19, 2021 No. 03-03-06/1/29226 will help you understand the issue.
28.05.2021Transport tax is not paid for a “killed” car
Every year, transport tax is paid by all individuals and legal entities to whom the car is registered. The amount of tax depends on the power of the car. If the car is damaged and cannot be repaired, there is no need to pay tax. But before that, it needs to be deregistered.
28.05.2021The right to VAT deduction cannot be increased by the days the declaration is submitted
The organization was held accountable for committing a tax offense and was assessed a fine. The basis was the refusal to apply a tax deduction for VAT after the expiration of a 3-year period. But the company did not agree with this and went to court. She believed that she still had time to claim the deduction.
28.05.2021Details of creation and adjustment of doubtful provision
Doubtful debt is any debt to an organization arising in connection with the sale of goods, performance of work, or provision of services. But only if it is not repaid within the terms established by the agreement and is not secured by a pledge, surety, or bank guarantee (clause 1 of Article 266 of the Tax Code of the Russian Federation).
28.05.2021Reducing the number or staff of employees: who cannot be fired?
When reducing numbers or staff, the employer does not have the right to dismiss certain categories of employees. What specialists do they belong to?
28.05.2021Russia has been swept by a wave of “commercial” moonshine
Business Ombudsman Boris Titov proposed banning the open sale of moonshine stills in Russia. In his opinion, this can help in the fight against the underground alcohol market. Handcrafted alcoholic drinks are often made not for personal use, but for sale, Titov’s apparatus is convinced.
27.05.2021Deduction of personal income tax when selling a share in the management company of a company
If it is impossible to exempt income from the sale of an individual’s share in the charter capital of the company on the basis of clause 17.2 of Article 217 of the Tax Code of the Russian Federation, the accrued personal income tax can be reduced in the prescribed manner.
27.05.2021On vacation in 2021: calculation and payment of vacation pay. Cheat sheet for an accountant
There are no fundamental changes in the calculation of vacation pay in 2021. You just need to carefully calculate your vacation pay and not forget that there were non-working days in the billing period. Otherwise, the rules for calculating vacation pay are simple and clear.
27.05.2021Imposing disciplinary sanctions: maintaining order
The list of disciplinary sanctions applicable to an employee is limited. If you don’t want to get punished yourself, try not to go beyond it.
27.05.2021Depositing cash into the company's account through ATMs under control
Depositing cash into a company's account through an ATM is not that uncommon today.
27.05.2021How to change information about several directors in the Unified State Register of Legal Entities if they were registered before November 25, 2020
In September 2021, the JSC decided to introduce provisions into the charter stating that the management of the JSC is carried out by several directors acting jointly. The new version of the charter was registered on October 15, 2021. At the same time, the forms of registration documents in force at that time did not allow information to be entered into the Unified State Register of Legal Entities indicating that the directors were acting jointly. How to submit documents for registration of changes about several directors of a joint-stock company, given that information about them can be submitted from November 25, 2021?
27.05.2021There is not much time to adjust SZV-M
If you find an error in the SZV-M, you can avoid a fine only by submitting an adjustment yourself. This must be done before the error is detected by the Pension Fund.
27.05.2021How to fill out and submit documents for benefits if an employee was sick for only 3 days: explanations from the Social Insurance Fund
Since 2021, a mechanism for “direct” payment of benefits from the Social Insurance Fund of the Russian Federation has been in effect.
In order to assign benefits, the organization must submit a number of documents to the Fund. But in the event of an employee’s illness, the employer must still pay for the first 3 days from its own funds. What should an employer do if an employee has been sick for only 3 days, representatives of the MRO FSS told in letters dated 05/14/2021 No. 15-15/7710-9682l, dated 05/17/2021 No. 15-15/7710-10787l. 1 Next page >>
Annual or basic paid leave
The right to receive such rest in accordance with Article 122 of the Labor Code arises for an employee after six months of continuous work in an organization or enterprise.
The total duration of rest is twenty-eight days for each individual year of work. Its registration takes place on the basis of a vacation schedule drawn up by the personnel department and approved by management. Immediately before an employee goes on vacation, the employer issues a corresponding order.
If an employee is not satisfied with the schedule, he can ask management in writing at the beginning of the year to change the order or season of granting the vacation period.
What types of vacations are specified in the Labor Code
A working citizen, whose relationship with the employer is secured by an employment contract, has legally guaranteed rights prescribed in the Labor Code of the Russian Federation and the Constitution. One of the fundamental guarantees of the state for officially employed people is the right to rest.
This right is exercised in the form of vacations - time free from functional employment on weekdays, granted for a certain period. The Labor Code of the Russian Federation provides for several varieties of this form of rest, each of which has its own characteristics in the provision, registration and payment. We will talk about them in this article.
A vacation where you don't relax, but study
The state in every possible way welcomes the increase in the level of education of citizens, including working ones, therefore, conditions have been created by law for those who continue to study without interruption from their main activities (Chapter 27 of the Labor Code of the Russian Federation).
In most cases, to attend training sessions in educational institutions, employees are entitled to paid leave of a specified duration if they simultaneously satisfy four requirements:
- correspondence or evening training is provided;
- the institution is accredited by the state;
- the employee receives his first education of this level;
- studies are going well.
FOR YOUR INFORMATION! If training takes place under other conditions, the procedure for providing leave and payment can be established by agreement between the employee and the employer and enshrined in the collective agreement.
For each type of educational activity (admission, passing exams, preparing and defending a thesis, etc.), a certain retention of content and an established duration of permissible absence from the workplace are provided.
If an employee is so active that he receives education at the same time as working in several educational institutions at once, then he will be legally allowed to go to only one of them.
Administrative leave
The law also provides for the possibility of receiving an unpaid vacation period. Usually such rest is required for valid reasons.
It is drawn up on the basis of a written request from the employee, reflected in the application, and always in agreement with management:
- up to 35 days in each working year are due to WWII participants;
- pensioners who continue to work can claim two weeks of rest without pay;
- the same number of days of rest are given to family members of soldiers who died in the line of duty or as a result of injury;
- disabled people who continue to work in an organization or enterprise receive an additional 60 unpaid vacation days;
- if there is a birth of a child, a wedding or the death of a relative, up to five calendar days are provided;
- unpaid vacation days may also be provided in other cases if this is provided for by local regulations (for example, a collective agreement).
The maximum period of sick leave - find out with us! When a pensioner is dismissed, the employer is obliged to pay him benefits like any other employee. Read more about this here. For delayed wages, the employee is entitled to compensation. You will learn how to calculate it in this article.
general information
Types of labor leave are a certain number of calendar days (excluding holidays) that are given to the employee so that he can rest and restore his ability to work . During this period, the employee of the enterprise retains his position and average earnings.
Vacation is issued on the basis of an employment contract, just like vacation pay. With a “white” salary, their size corresponds to the legal norm; with a “gray” salary, it is calculated from the official part of earnings.
The company is obliged to send everyone who works under a contract on paid leave.
They are basic and additional (for special working conditions).
They are not intended to restore working capacity , but are also regulated by law.
What types of vacations are there? The Labor Code provides for different types of vacations, but their maximum periods are not limited by law and depend only on the decision of management.
Social
It implies adding days to the main paid leave for performing not labor, but social activities . Its provision does not depend on length of service in the company and form of employment. In addition, social leave does not replace labor leave.
Administrative
Administrative leave is granted upon application, providing compelling reasons .
The duration of this is established by agreement of the parties, you will learn more about this in the next article, but for some people it is enshrined in the Labor Code:
- veterans - 35 days;
- pensioners - 14;
- spouses and parents of deceased military personnel - 14;
- disabled people - 60;
- at the birth of a child, wedding, death of loved ones - 5.
Creative
Training
Issued on the basis of a summons certificate from an educational institution . It begins with the employee writing an application for study leave.
Chapter 26 of the Labor Code of the Russian Federation establishes the maximum terms:
- university students - from 15 days to pass the intermediate certification to 4 months to prepare for graduation ;
- students of secondary educational institutions - from 10 days to 2 months ;
- technical school students - 1 month ;
- college students - from 9 to 22 days .
For part-time and part-time students, the average earnings are maintained.
Full-time students will have to take days at their own expense to take exams. More detailed information on payment for study leave is provided in this article.
For pregnancy and childbirth
The rules for filling out sick leave are described in detail in this article.
For child care
According to Art. 256 of the Labor Code of the Russian Federation, is provided to a woman upon her application after leaving maternity leave and until the child is three years old. Benefits are paid throughout the entire period . Read on to learn how to properly apply for parental leave for a child under 3 years of age.
This is important to know: Is an order being drawn up to postpone vacation?
Additional
Some are entitled to additional leave at the expense of the organization. It is added to the principal and implies the payment of a sum of money .
For workers of the Far North
According to Art. 321 of the Labor Code of the Russian Federation, for persons, leave for workers in the Far North is 24 paid days in addition to the main leave . People who work in regions equated to the Far North are entitled to 16 days .
Chernobyl survivors
People affected by the explosion at the Chernobyl nuclear power plant can contact their employer with a statement, demanding an addition to the main leave.
Leave for Chernobyl victims of categories I and II is 7-14 days with pay, categories III and IV - 2 unpaid weeks .
For disabled people
The Labor Code does not provide for additional days of release from work for disabled people.
However, this category of workers has the right to extended basic leave of at least 30 days.
For harmfulness
For irregular working hours
With an irregular schedule, a person is entitled to at least 3 days as an addition to paid leave . In Art. 119 of the Labor Code of the Russian Federation, that this right of employees must be enshrined in the company’s internal documents and employment contract .
The rules for granting additional leave to employees with irregular working hours are described in detail in the following article.
Paid annually
And in conclusion, let's look at the last type - annual leave. After 6 months of work in the company, each employee has the right to take a vacation of 28 days while maintaining his position and average salary .
According to Art. 115 of the Labor Code of the Russian Federation, is provided annually on the basis of a written application and order prepared in accordance with the vacation schedule. Based on the official salary, the employee is accrued vacation pay.
Vacation is the release of a company employee from work to restore his ability to work. All employees are entitled to 28 days of annual leave at the expense of the organization .
However, some persons have the right to additional days due to the performance of certain social activities (childbirth, wedding, funeral of relatives) or special working conditions. The employee always retains his position and average earnings . Read on to learn how holiday pay is calculated.
We decided to take advantage of the right to rest. What types of vacations are there?
Every employee has the right to rest.
For this purpose, the legislation provides for different types of vacations.
Some are due to absolutely all employees, others are given under certain conditions, which are important for both the employee and the manager to know about.
In this article we will look at the main types of paid leave and their duration.
Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.
