Settlement period- term of activity legal entity calculated in calendar months. His minimum value is 30 days, and the maximum is a year (12 months). The concept is used to establish the amount and timing of payment of wages, benefits and benefits to employees of the enterprise. The organization has the right to set the duration of one billing period itself, but this should not adversely affect employees.
Legal regulation
The billing period is a method of calculating the due to an individual for doing labor standards monetary remuneration, as well as other payments. The time frames for determining wages, vacation pay, maternity and other social benefits are regulated by labor law. When calculating some amounts, the company has the right to use the accounting period set independently.
Selecting the period for calculating the average salary
The Labor Code of the Russian Federation sets a period of 12 months for determining the average earnings. This is the most objective calculation method, taking into account the fact that unworked time is subtracted from the period, for example, business trip days... Some workers wage fluctuates greatly throughout the year. In particular, this applies to the piece-rate form of calculation and additional bonus payments to the salary.
In cases where an employee receives wages every month in equal parts, to simplify the calculation, the company has the right to establish a settlement period of a shorter period: 3, 6 months and any other. The main condition is the absence negative impact changes to workers.
Rules for determining the settlement period for calculating the average salary
According to labor law, the recommended and maximum billing period is a year (for the purpose of determining the average wage). But this does not mean that all 365-366 days will be included in the calculation. Only the days actually worked are taken into account in the calculation. It is recommended to exclude from the calculation:
- The periods during which the employee received the average wage. Hence, breaks for feeding the baby should be excluded.
- Time of incapacity for work on sick leave.
- Maternity leave.
- Duration of unpaid leave.
- Paid weekends provided in addition to caring for disabled children.
- Downtime due to the fault of the employer.
- The time of the strike, in which the employee did not take part, but could not work because of it.
- Other periods provided for by the legislation of the Russian Federation.
Having excluded such terms from the total duration of the considered period of time, the accountant can begin to calculate the average salary.
An example of determining the period for calculating the average salary
Consider a situation in which you need to calculate the average salary for the past 12 months:
The employee went on a business trip on February 14, 2016. For this period, the company paid him an average wage. To calculate the value, it is necessary to consider the period from 1.01. until 31.12. last, 2015. The employee was not at the workplace all the time:
- from 12 to 23 April 2015 - on a business trip;
- from 5 to 25 July 2015 - was on unpaid leave;
- from November 20 to November 28, 2015 - was disabled on a sick leave.
Based on these data, the accountant determined the billing period:
- from January 1 to April 11;
- from April 24 to July 4;
- from July 26 to November 19;
- from November 29 to December 31.
According to the working hours, from the total days will be excluded weekends.
Settlement period for vacation: determination rules
The length of the period for which the number of days of paid leave is calculated depends on the duration of the employee's work at the enterprise. But in general, it cannot last more than 12 months. Regardless of in which half of the year the employee goes on vacation, the period will consist of one year. In this case, it begins from the first day of the calendar month of the beginning of the holiday until the last date of the 12th month. For example, an employee was on legal rest from 12/28/15 to 01/15/16. The estimated vacation period will be determined in the period from 1.12.14 to 30.11. 15.
In cases where an employee has actually worked less than a year, the estimated period is from the first working day to the last day of the month preceding the vacation. For example, an employee was hired for production on August 1, 2015, and his vacation falls on 12/27/14/01. In this case, the settlement period is the time from 1.08. to 11/30/2015.
The Labor Code of the Russian Federation makes it possible to set the terms on the basis of which vacation payments are calculated independently. A prerequisite is the indication of the period in the personal or collective employment contract.
Accrual of vacation payments in days
After determining the total earnings for calculating vacation payments, you should calculate the average daily wages. If the employee has worked in full for the last 12 months, without deducting the days of the billing period, then the calculation is made according to the formula: С дз. = Z p.: 12: 29.3.
- З п. - the total amount of earnings for the entire period;
- 29.3 - the average number of days in one month;
- 12 - the size of the settlement period in months (in this case, the year is set).
Consider an example of calculating the average daily earnings for calculating vacation payments: from March 14 to April 27, 2016, accountant X will be provided with annual paid leave. For the calculation, the period from 1.03.15 to 29.02.16 is used, which is fully worked out, without deductions. X receives a monthly fixed salary of 18 thousand rubles. Calculate the average daily earnings.
Let's make the calculations:
- The total salary for the year will be: 18,000 × 12 = 216,000 rubles.
- The average daily wage will be determined in: 216,000: 12: 29.3 = 614.33 rubles.
- In total, for 14 days of vacation, the company must pay the amount: 614.33 × 14 = 8600.62 rubles.
Accrual of vacation pay for the period not fully worked
When determining the worked period for which an employee is provided with paid rest, time is not taken into account:
- receiving average earnings;
- illness, maternity leave;
- unpaid leave;
- additional days off to care for a disabled child;
- downtime due to the fault of the enterprise;
- other cases provided by law.
When subtracting the listed terms, it turns out that the employee has not worked the entire calculated vacation period, but only a part of it. This results in an incomplete rest time to be determined.
To find how much calendar days the calculation period is due to the employee for vacation, it is necessary to perform several mathematical actions:
1. Calculate the number of days worked part-time working month: T d. = 29.3: T dm. × Т s.d. , where:
- T dm - the number of calendar days of the month;
- T from.d. - the number of days actually worked.
2. Determine the value of the average daily earnings by the formula: С д. = З: (29.3 × Т м. + Т д.), Where:
- З - the total amount of earnings accrued for the period;
- T m - the number of fully worked months;
- T d. Is the number of days worked for a part-time working month (see item 1).
If several incomplete months are present in one period at once, the calculation should be made separately for each of them, and then the results should be summed up.
An example of calculating average daily earnings for an incomplete period
Consider the situation: the employee will be provided with paid leave from June 15, 2016. The estimated period of the month for payments is from 06/01/15 to 05/31/16, this time is not fully worked out: from February 18 to February 25, the employee was sick. In addition to sick leave payments, the employee is entitled to a salary in the total amount of 240 thousand rubles.
Let's make a calculation:
- The number of days for the fully worked months: 11 × 29.3 = 322, for February: 29.3: 29 × 21 = 21.
- Total for calculating vacation pay will be used: 322 + 21 = 343 days.
- Average daily earnings will be: 240,000: 343 = 699.7 rubles.
Estimated period of sick leave
An officially employed employee has the right to receive material compensation for the period of illness, if the fact is confirmed by a doctor and provided sick leave... The term for calculating the amount of payment is considered to be 2 years. The amount is calculated on the basis of the total earnings for the period by multiplying it by the compensation coefficient and the number of disabled days. The resulting number is divided by 730-732 days.
When paying with employees, it is extremely important to correctly determine the period for which an individual is due payments. The established time limits directly affect the average wage and many other social benefits and compensations.
Since information on calculating vacation pay is very popular on our website and forum, we decided to compile a small memo for novice accountants with examples of calculations. The article shows how to calculate vacation pay in two cases: when the billing period has been fully worked out and when there were exceptions in the billing period. Also in the article there is an answer to the question why the average monthly number of calendar days is 29.3.
Why is the average monthly number of calendar days 29.3
In order to calculate vacation pay (or compensation for unused vacation), it is necessary to determine the value of the average daily earnings. When calculating it, you need to use a certain coefficient, which is called "the average monthly number of calendar days." This coefficient is unchanged, and its value is always equal to 29.3 (Art. Labor Code of the Russian Federation).
What is the reason for this figure? It represents the number of calendar days in a year, minus the number of non-working days. holidays and divided by 12 months.
Average daily earnings = earnings for the billing period: 12: average monthly number of calendar days
Let's give an example.
Example 1
The employee goes on another paid vacation for 14 calendar days. Earnings for the billing period is 780,000 rubles. The accountant calculated that the average daily wage is 2,218.43 rubles. (780,000 rubles: 12 months: 29.3). This means that the amount of vacation pay is 31,058.02 rubles. (2,218.43 rubles × 14 days).
The billing period has not been fully worked out
In the billing period, the employee could, for example, be on sick leave. This time is excluded from the billing period (clause 5 of the Regulations).
The formula for calculating the average daily earnings in such a situation would be as follows:
Average daily earnings = payments that are included in the calculation of average earnings: (average monthly number of calendar days × number of months fully worked + number of calendar days worked in incomplete months)
Here are some examples of calculations.
Example 2
The employee's salary is 20,000 rubles. The employee applied for leave from July 8, 2019 for 14 calendar days. The settlement period is from July 1, 2018 to June 30, 2019. At the same time, in April 2019, the employee took sick leave for 10 days (from April 1 to April 10). Therefore, in April 2019, he received a salary in the total amount of 13,000 rubles.
Step 1. We determine the payments that are included in the calculation.
RUB 20,000 × 11 months = 220,000 rubles. (the total amount of payments for fully worked 11 months, except for April).
In April 2019, the employee was paid 13,000 rubles. Therefore, for the calculation, the amount of 233,000 rubles is taken. (220,000 rubles + 13,000 rubles).
Step 2. Determine the number of calendar days worked in incomplete months.
April 2019 has not been fully worked out. In total, there are 30 calendar days in April, and the days worked (from the 11th, when the employee went to work after an illness) accounts for 20 calendar days (30 days - 10 days).
To determine the number of days worked in April, we use the formula:
29.3 days: the number of calendar days in the month that the employee was on sick leave × the number of calendar days in the month that fall on the hours worked that month.
In total, 19.5333 days were worked in April 2019. = 29.3 days: 30 days. × 20 days
Step 3. Determine the average daily earnings.
Now we apply the obtained values in the above formula. Total average daily earnings will be 681.6187 rubles. (233,000 rubles: (29.3 × 11 months + 19.5333 days)).
Step 4. Determine the size of vacation pay.
The employee goes on vacation for 14 calendar days. This means that the amount of vacation pay will be 9,542.66 rubles. (681.6187 rubles × 14 days).
v individual conditions working with the bank, the billing period was defined as a "calendar month", so when I did the calculation, I finished it on the last day of the current month, although it started not on the 1st, but on the 5th, but the bank counted from 5 th to 4th, so we got different numbers that influenced the interest that appeared from them to me.
Is there any prospect to dispute the illegality of these charges or is it logical that the calendar month should be at least 28 days and then the truth is on their side?
Hello, if in your agreement with the bank the settlement period is set exactly as a "calendar month", then in accordance with paragraph 3 of Art. 192 of the Civil Code of the Russian Federation, the billing period in your case will expire on the corresponding day of the last month of the established period. Those. for January 2016 it is the period from 1 to 31 January, for February 2016 it is the period from 1 to 29 February, for March 2016 it is the period from 1 to 31 March inclusive. But it's just not clear why your billing period starts on the 5th, if the billing period is a calendar month, i.e. from the 1st day of the month to the last day inclusive, therefore, they cannot judge the legality of the bank's claims without seeing the contract and working conditions.
< НазадВперёд >
How to calculate vacation days
The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the law may grant the employee the right to additional vacations, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (dangerous) working conditions, in conditions of irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc.
Calculation of employee vacation days upon granting next vacation carried out on the basis of the number of unused days of labor leave in the previous and current working year.
Calculation of vacation pay: for what period to produce
The calculation of the vacation period (or settlement period) is necessary for the correct calculation of the average daily earnings, on the basis of which vacation pay and compensation for unused vacation are paid (compensation can be paid both upon dismissal and when part of the vacation is replaced with monetary compensation for a working employee).
By general rule Article 139 of the Labor Code of the Russian Federation, the settlement period is determined as 12 calendar months before the month the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period.
To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the statutory average number of calendar days in a month. This formula is used to calculate vacation pay in calendar days.
The calculation period includes only the time in which the employee actually performed work functions. Periods excluded from vacation pay:
- periods of temporary disability, including maternity leave for female employees;
- unpaid leave, absenteeism;
- periods for which the employee was paid the average wage or part of it (leave under a collective agreement, idle time) and others.
The calculation of vacation pay for previous periods is carried out in a manner similar to the calculation of vacation for the current working year. If the employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his leaving on vacation will be taken for calculating vacation pay.
To calculate vacation pay, it is necessary to determine the period for which the employee will be calculated the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.
For what period are vacation pay accrued? The determining factor for this is the duration of the employee's work with the given employer before leaving for labor leave.. The calculation period for calculating vacation pay directly depends on whether the employee has worked for the employer for a full year or not. If the employer has worked for more than a year before going on vacation, the period for calculating vacation pay includes 12 calendar months until the month the employee leaves on vacation. The period for calculating vacation pay is calculated according to the actual length of the month - from the 1st to last number months inclusive (for example - in August to the 31st day, in February to the 28th or 29th, etc.)
What period to take for calculating vacation pay when granting vacation to an employee who has not worked a full year for this employer? In this situation, the billing period should include all the time he worked with the employer before going on vacation. The calculation should include all days of work - from the first day of hiring to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and the leave is provided to him from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will apply when part of the billing period falls on the current calendar year, and part on the previous one (for example, from November 1, 2014 to July 15, 2015).
The Labor Code (namely, Article 139 of the Labor Code) allows Alternative option determination of the settlement period. For example, in a collective bargaining agreement (agreement), a wage clause or a local act, the employer may establish that the calculated period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of a deterioration in the situation of workers. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out according to the rules established by labor legislation.
When calculating vacation pay, certain periods established by law are excluded from the billing period. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.
Estimated term
C page 1
The estimated period for the design of transport facilities is established by the year of completion of the construction of the last of the considered group of enterprises.
Estimated terms for water pipelines of industrial enterprises are established in accordance with the terms of commissioning of the main equipment and expansion of production.
The estimated period for which the background is requested, the timing of the commissioning of the first stage of construction and the development of the enterprise at full capacity.
The estimated period for blowing off the agruesh adsorbent is approximately 2 years.
The estimated term for using the loan is 177 days.
The estimated delivery time for the unloading station is calculated based on technological processes the work of the station and the current train schedule.
The estimated shelf life of containers at the site is taken at departure one day and at arrival 1-5 days.
The estimated shelf life of the indicator tubes in an unopened (sealed) state is 2 years.
The estimated time for payment of payment documents is determined based on the time of document flow between the supplier's and the payer's bank. It is taken into account when predicting the implementation of the plan in terms of volume. products sold and to manage the implementation process.
Estimated validity period sewer networks is set taking into account their depreciation. Consequently, given that the sewer network is in the ground, under varying humidity conditions, in the presence of various media (acidic, alkaline, etc.), as well as in some cases stray currents (the waste liquid itself can be aggressive) to the material of pipes and their butts connections have a number of requirements. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.
The estimated period of operation of sewer networks is set taking into account their depreciation. These requirements are taken into account by GOST for products. If, according to GOST, the requirements for the conditions for laying pipes are limited, then this should be taken into account when designing networks using these materials.
The estimated period of the sewage system is the period for the complete development of the populated area according to the planning project, and industrial enterprise on the project of its construction or reconstruction.
The estimated period of the sewerage system is the period for the complete development of a populated area according to a planning project, and an industrial enterprise according to a project for its construction or reconstruction.
Pages: 1 2 3 4
The settlement period is a certain period of time during which all settlement transactions are carried out on a particular economic transaction. In various industrial areas, the billing period can be interpreted in different ways, but the essence remains the same: within a limited time frame, it is necessary to pay off all passive debts in order to start working “from scratch” after the billing period.
Interpretations of the concept of "settlement period", its main economic functions
Before considering the value of the settlement period in the economy, we will give an example of its definitions in different areas economic life. For example, in the gas industry, the settlement period is the period for which it is necessary to determine the gas consumption committed by an individual consumer, issue an invoice to him and wait for the payment to be made.
That is, in the considered situation, the settlement period is regular time intervals. In the case of lending, the situation will be slightly different: the billing period is the time from the first loan payment to the last, that is, until the entire amount is paid. It can be noted that even if the type of goods for which the calculation is being changed changes, we are still dealing with the full repayment of the debt.
First and the most important function settlement period - determination of the time frame for financial transactions. After all, if the billing period did not exist, then financial transactions could be performed without being limited in time: pay for utilities(for example) not monthly, but after countless years, without fear of shutting off water / electricity / gas and so on. The absence of a specific billing period would turn all entrepreneurs on Earth into global creditors, and the entire ordinary population into global debtors.
The second function: the billing period makes it possible for such a thing as financial statements to exist, because the balance sheet is a list of all the income and expenses of the enterprise for a specified time, that is, for billing periods. Financial statements allows you to analyze the reliability and profitability of enterprises, assess risks.
The third feature is billing periods allow people to keep track of changes in their budget, their expenses and income. In many families today, all receipts are reviewed monthly or weekly, all purchases made in stores are analyzed. Then the expenses received are compared with the income, a conclusion is made about the right or wrong spending of the money. Thus, we can conclude that the absence in economic system the term "billing period" would make anyone impossible.
Be aware of everyone important events United Traders - subscribe to our
Debit card billing period - what it is and how it is calculated
A debit card is handy tool for everyday calculations. To get the most out of its use, you need to know some concepts that allow you to adjust your actions, fulfill the conditions of the bank and receive bonuses.
The calculation of bonuses, such as free service, cash back, accrual to the balance, etc., on the Tinkoff card product is based on payment transactions for a certain period.
What is the billing period for a debit card?
This is the time interval during which the client conducts various operations, makes payments, opens and closes deposits, draws up loans, or simply keeps a certain amount of his personal money. This is necessary in order to calculate the amount of bonuses received or to write off the annual maintenance fee.
When does the billing period start?
The start date of this period is individual for each client. It depends on the day on which the statement is generated. You can find out the date by calling the customer service center, in your Internet bank or in the statement you have already received. The date indicated after the phrase "for the period from ..." will be the beginning of the settlement period.
In some cases, it can start at the beginning of a new month.
This date can be changed by calling hotline bank (the offer is considered individually).
How long is the billing period and when does it end?
Debit card billing period lasts one month or 30 days from the date indicated on the statement. For example, the statement contains the date "from May 5, 2014 - to June 4, 2014" or "from August 28, 2014 - to September 27, 2014" and so on.
A new countdown for expense transactions will start from the same date as the previous one. For example, the last one lasted from November 16, 2014 - to December 15, 2014, which means that the new one will start from December 16, 2014.
What is the billing period for?
The billing period of the debit card for accruing annual maintenance.
The cost of servicing a debit card account of TKS is 99 rubles. per month. However, if during the spending period the cardholder opened a deposit, had an active cash loan in rubles or an account balance of more than 30,000 rubles, then this money will not be charged from him.
For the first month, the customer will be charged the cost of service. For the following months, this will depend on compliance with the specified conditions.
It turns out that if you just keep at least 30,000 rubles on your account, you can use it for free. The advantage is that if you make a deposit, you can also receive interest. It is important to know that this balance will be taken into account at the end of each day, and if in one day the required amount turns out to be less than even a penny, then the client will be charged a service in the amount of 99 rubles.
Calculation period for calculating interest on the account balance.
You can receive additional interest without even opening a deposit. If during the expenditure period the user keeps from 0 to 300,000 rubles on the card account, then TCS charges 8% (now the income has been increased to 14%).
If the amount is more than 300,000 rubles, then the client will be able to receive only 4% on the balance. The bank will charge the same percentage on the balance if no payment transactions have been made on the card account during the billing period. It is worth knowing that only transactions of purchases of goods using plastic or its details are taken into account. Transactions such as payment mobile communications, Internet, transfers to electronic accounts and other transfers will not be counted. If the transaction has passed, but has not yet been processed by the bank, then it is also not protected.
Accrued interest is paid on the date the statement is generated.
The estimated period for calculating the cashback bonus.
Cashback is credited on every last day of the spending period. Moreover, its size cannot exceed 3,000 rubles. (everything above burns out). If the client has several cards, and the aggregate cash back exceeds this threshold, then it will be charged in proportion to the money spent.
Cash back is calculated based on:
- 1% for all payment transactions during the settlement period (max. RUB 3,000)
- 5% for the categories of the increased bonus (they change at the discretion of the TCS, for example, in October, November and December 2014 - these are gasoline, car services, pharmacy chains, transport) (max. RUB 3,000)
- Up to 30% on special offers of the bank's partners (they can be activated in your Internet account or in the application for a mobile device). If a refund was made for a special offer, and the client has already received a reward, the bank will deduct the accrued bonuses from the account. Maximum size bonuses can be 6,000 rubles. If the client has several TCS cards, and the total amount of bonuses for them exceeds this threshold, then bonuses will be accrued in proportion to 6,000 rubles. on all cards.
For example, if you spend about 10,000 rubles a month on a card. and have a balance of 30,000 rubles, then about 4,700 rubles can be returned in a year.