Accounting. New Year's annual vacation Things to do before the New Year

There are a number of signs that guarantee happiness, luck and success in the new year. You can believe in these signs or not, but the majority still prefers to observe them so as not to spoil their holidays.

A week before the New Year, you can not use the things that you just bought.

For example, new belts, combs, hair clips and other accessories are best saved for December 31, as well as the subsequent New Year.

Seven days before the holiday, you should also not wear new clothes. Leave all this for the beginning of the New Year.

On the eve of the holidays, do not sew on buttons. It is believed that this way you will get rid of old problems and failures.

Don't send your shoes in for repair. Otherwise, there will be very few pleasant purchases in the new year.

Refuse to purchase various trifles, with the exception of gifts, otherwise only insignificant purchases await you in the new year.

In addition, please note that in the period from December 31 to January 19, it is better not to borrow money.

You can’t celebrate the holiday with empty pockets, otherwise you will live in poverty all next year.

On the eve of the New Year, as well as January 1, forget about cleaning and doing any work in general.

Laundry, cleaning, sewing, and especially sweeping floors with a broom - all this will wait until next week.

Otherwise, you can spend the next year in losses and debts.

Do not throw out the trash on New Year's Eve.

Do not meet the holiday in an untidy room.

You can not swear, shout and call someone names on New Year's Eve. And even more so, you can’t swear.

Make sure that there is an abundance of dishes on the New Year's table.

pay attention to next moment: on the New Year's table you can not lay out dishes from crayfish, crabs or lobsters. It is believed that these arthropods tend to move backwards. That is, old problems in the coming year will attack you with renewed vigor.

Broken crockery on New Year's Eve is also a bad omen.

When the chimes strike midnight, you can’t make wishes with a “not” particle. For example, instead of "don't get sick," think "be healthy."

Do not celebrate the New Year exclusively in the company of women. If it turned out that only women gathered for the holiday, celebrating the New Year, be sure to go to congratulate your friends, colleagues or male neighbors.

Don't pin the pins on your clothes.

It is not necessary to wear old clothes for the New Year's Eve. Save your new outfit for the holiday. Pay attention to the year of which animal in color is coming, and dress accordingly.

For example, 2018 is the year of the yellow earth dog, which means that yellow tones in clothes will come in very handy.

If it is not possible to purchase new things for the celebration of the new year, make sure that at least your underwear is new.

Stay away from black in your clothes.

It is impossible not to spend the outgoing year.

It is impossible not to make a wish when the clock strikes midnight.

You can not share with someone what you have thought of. Your wish must remain secret until it comes true.

It is impossible to throw out the Christmas tree the day after the New Year.

You can not put out the New Year's candles, they must burn out themselves.

Also, unburned candles should not be thrown away.

On New Year's Eve, you should not cry, remember the sad and be sad.

And the most important rule: you can and should celebrate the New Year as cheerfully and brightly as possible.

By agreement of the parties, an employee can be hired from January 1. This was confirmed to us in Rostrud. Then all the documents must be prepared in advance. An employment contract is concluded on the eve of holidays, for example, on December 28 or 29. In its text, write that it comes into force on January 1, 2016. Recording in work book the employee and the order for employment must also be made by the last working days of December, reflecting in these documents the date of employment - January 1, 2016.

If the employer agrees to register the employee only from January 11, then on the same day you can draw up all the documents for employment. Moreover, according to Rostrud, the employee does not have the right to insist on registration from January 1. After all, this is a right, not a duty of the company.

The date you are hired can affect your salary. If an employee has a fixed salary, then he will receive the same amount for January both for employment from the 1st day and from the 11th (part 4 of article 112 of the Labor Code of the Russian Federation). After all, the salary is charged only for working days, and their number is the same regardless of the date of registration of the employee. If the employee has a piecework or time-based wage system, then the holiday period is paid additionally (part 3 of article 112 of the Labor Code of the Russian Federation). This means that if you accept a pieceworker only from January 11, then his salary for January will be lower (since he is not entitled to additional payments). And if you accept an employee from January 1, then the days from the 1st to the 10th will be paid.

Transfer of an employee from January 1, 2016

Transfer is possible only with the consent of the employee (part 1 of article 72.1 of the Labor Code of the Russian Federation). Therefore, if he asks to transfer it from January 1, and the company wants to do it from January 11 (so as not to draw up documents until the new year), then a compromise must be sought here. Or you can explain to an employee on a fixed salary that the date of the transfer will not affect the salary in any way. After all, it is calculated only for working days, and in January they start on the 11th.

If the company agrees to the transfer from January 1, then an additional agreement to employment contract should be compiled in last days December. Note that it comes into force on January 1, 2016, draw up a transfer order and make an entry in the work book.

Forms of orders and documents for personnel records, including an application and an order for accepting a job, as well as the necessary explanations and instructions for filling them out, you can download in the service Your personnel secretary in the hiring section. The service is available to all subscribers of the Uchet.Nalogi.Pravo newspaper. Choose a convenient subscription optiongt;gt;

Have a question? Our experts will help you within 24 hours! Get an answer New

  • authorized capital of at least 1 million rubles;
  • there is no debt on payment of taxes, fees and other payments to the budget;
  • the leader has higher education, as well as work experience in the field of employment or employment of the population for at least 2 years in the last 3 years;
  • the head does not have a criminal record for committing crimes against a person or in the field of the economy;
  • the general system of taxation is applied. That is, organizations using the simplified tax system will not be able to provide services for the provision of workers (staff).

Please note that there are currently no such restrictions. That is, services for the provision of personnel can formally be provided by any organization and individual entrepreneurs including those applying special tax regimes.

In addition, not only employment agencies, but also some organizations will be able to provide their employees (Article 341.3 of the Labor Code of the Russian Federation, paragraph 2, paragraph 3, Article 18.1 of the Employment Law No. 1032-1):

When can staff be provided?

The legislator limited the arbitrary use of "contingent labor" to specific cases. These include the provision by the employment agency of personnel (Article 341.2 of the Labor Code of the Russian Federation):

  • to an entrepreneur or legal entity for the temporary fulfillment of the duties of absent employees who retain their place of work (for example, for the duration of an employee’s vacation under Article 114 of the Labor Code of the Russian Federation, with temporary transfer for another job under Art. 72.2 of the Labor Code of the Russian Federation, etc.);
  • to an entrepreneur or a legal entity to carry out work related to a deliberately temporary (up to 9 months) expansion of production or the volume of services provided. The decision on the use of "contingent labor" is made taking into account the opinion trade union body if more than 10% of the average number of employees is involved (clause 10, article 18.1 of the Employment Law No. 1032-1);
  • to an individual (not an entrepreneur) for personal service, assistance in maintaining household. Ad hoc a period of time not determined.

At the same time, the legislator expanded the possibility of using the labor of certain categories of workers:

  • full-time students;
  • single and large parents raising minor children;
  • persons released from places of deprivation of liberty.

The employment agency may send them to work for another person not only in the cases listed, but also in the cases provided for concluding a fixed-term employment contract. For example, it allows you to conclude a fixed-term employment contract for seasonal or temporary (up to 2 months) work.

When it is forbidden to provide staff

Employment agencies are prohibited from sending employees to work for the following purposes:

  • replacement of workers of the host country participating in the strike;
  • performance of work in case of downtime, implementation of the bankruptcy procedure of the host party, introduction by the host party of part-time work in order to save jobs in the event of a threat of mass layoffs of workers;
  • replacement of employees of the host country who refused to perform work in accordance with labor law, incl. due to salary delay for more than 15 days;
  • performance at facilities classified as production facilities of I and II hazard classes, certain types works, the lists of which are approved in the manner established by the Government of the Russian Federation;
  • performance of work at workplaces, the working conditions of which are classified as harmful conditions labor 3 or 4 degree or dangerous working conditions;
  • replacement of individual positions in accordance with staffing host, if this is a condition for obtaining a license, permission for a certain type of activity, membership in self-regulatory organization or issuance of a certificate of admission to a certain type of work;
  • performance of work as crew members of sea vessels and ships of mixed (river - sea) navigation.

The legislator clarified that additional restrictions may be established by law for sending workers to the host country.

The relationship of the employment agency with the host

"Attendment work" is provided on the basis of an agreement on the provision of personnel. Under this agreement, the contractor (employment agency) temporarily sends his employees with their consent to the customer (receiving party) to perform labor functions in accordance with their employment contracts with the contractor. Employees work in the interests, under the management and control of the customer, who pays for the services provided by the contractor (clause 2, article 18.1 of the Employment Law No. 1032-1). Despite the fact that the staff works in the interests of the customer, the employer is the contractor, that is, the employment agency (clause 1, article 18.1 of the Employment Law No. 1032-1, part 1, article 341.1 of the Labor Code of the Russian Federation).

The contract must include a mandatory condition for the host party to provide safe conditions and labor protection (clause 11, article 18.1 of the Employment Law No. 1032-1).

The employment agency is obliged to control whether the actual use of the labor of the staff corresponds to the functions specified in the employment contracts, and also whether the receiving party complies with the norms labor law. In turn, the receiving party has no right to prevent this (part 10 of article 341.2 of the Labor Code of the Russian Federation). Since the host party is involved in labor relations and is obliged to comply with the norms of labor and labor protection legislation, it can be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

If during production activities If the receiving party has an accident with the employee, then it is investigated in accordance with the requirements of the Labor Code of the Russian Federation. The receiving party forms a commission, which includes a representative of the employer who sent this worker. The non-arrival or untimely arrival of the specified representative does not change the terms of the investigation (part 5 of article 229, article 341.4 of the Labor Code of the Russian Federation).

For the obligations of the employer who provided the employee under a staffing agreement (for wages, compensation, vacation pay, payment upon dismissal and other payments to the employee), the receiving party bears subsidiary responsibility (Article 341.5 of the Labor Code of the Russian Federation).

Other mandatory conditions The legislator does not stipulate the conclusion, execution and termination of the contract. This means that the parties are given freedom to choose the terms of the contract. So, in paragraph 8 of Art. 341.2 of the Labor Code of the Russian Federation stipulates that the contract may provide for:

  • the right of the receiving organization to demand that the assigned employee perform job duties, careful attitude to property, compliance with the rules of internal work schedule;
  • the obligation of the receiving party to provide the assigned worker with equipment, tools, technical documentation and other means necessary for the performance of labor duties;
  • the obligations of the receiving party to provide for the household needs of the assigned employee related to the performance of his labor duties;
  • the obligation of the receiving party to suspend from work or not allow the assigned employee to work in the cases specified in Part 1 of Art. 76 of the Labor Code of the Russian Federation. The employer must be notified immediately of the suspension or exclusion from work of an employee.

The rights and obligations of the employee and the host in relation to each other are specified in the employment contract of the employment agency (contractor) with the employee. In essence, this means that this employment contract governs labor Relations between the referred worker and the receiving party (customer). And the employment agency acts as an intermediary between them.

Despite the fact that the receiving party may require the employee to perform labor duties and comply with the labor schedule, it cannot bring him to disciplinary responsibility, since he is not his employer (Article 192, part 4 of Article 341.2 of the Labor Code of the Russian Federation). That is, the receiving party cannot directly influence the employee, and issues related to the quality of work, the qualifications of the employee should be resolved with the employment agency. To avoid conflict situations We recommend that the parties specify in detail in the contract not only the rights and obligations, but also the responsibility of the parties.

In addition, in our opinion, the relationship between the customer and the contractor under the contract for the provision of personnel is of a civil law nature. It should be noted that the courts, considering disputes between the parties under these agreements, apply the provisions of Chapter 39 of the Civil Code of the Russian Federation on the provision of services for a fee (see the resolutions of the Federal Antimonopoly Service of the North Caucasus District No. F08-6382/11 dated October 14, 2011, Moscow district dated 09.03.2010 No. KG-A41 / 665-10 and etc.).

Relationship between employment agency and employee

Firstly, the legislator for the first time determined that the relationship between the employee and the employment agency that sends him to work with the receiving party is labor. Moreover, the employment agency is an employer in relation to such an employee, concludes an employment contract with him (part 1 of article 341.2 of the Labor Code of the Russian Federation). This change is dictated by the desire of the legislator to protect the interests of the employee. Indeed, in this case, the employer is obliged to comply with the rules of the Labor Code of the Russian Federation on payment to the employee wages, on providing him with guarantees and compensations, annual paid leave, compliance with the dismissal procedure, etc.

When an employee is sent to the receiving party, labor relations do not arise between her and the employee (part 4 of article 341.2 of the Labor Code of the Russian Federation).

Secondly, the features of concluding an employment contract between an employee and an employment agency are regulated. Such an agreement must contain a condition for the employee to perform a certain labor function by order of the employer in the interests, under the management and control of persons who are not employers under this employment contract (part 1 of article 341.2 of the Labor Code of the Russian Federation).

The remuneration of third-party workers must be no less than the remuneration of workers of the host country of the same qualifications performing the same labor functions(part 2 of article 341.1 of the Labor Code of the Russian Federation). Compensation for work with harmful and (or) hazardous conditions labor are established on the basis of information provided by the host (part 3 of article 341.1 of the Labor Code of the Russian Federation).

When an employee is sent to work with a specific host (with whom an agreement on the provision of personnel is concluded), the employment agency and the employee conclude an additional agreement to the employment contract. This agreement is an integral part of the employment contract and must contain information (part 5 of article 341.2 of the Labor Code of the Russian Federation):

  • about the receiving party, including its name (full name - for individual), data on identity documents (for an individual), TIN of the host party (with the exception of an individual who is not an entrepreneur);
  • the place and date of conclusion of the employment contract;
  • on the number and duration of the contract for the provision of personnel.

Additional agreements to the employment contract should be concluded with the employee for each host country for which he will work (part 6 of article 341.2 of the Labor Code of the Russian Federation). Such an agreement may also contain additional rights and obligations of the employee and the host party, reflected in the staffing agreement (clause 8, article 341.2 of the Labor Code of the Russian Federation, see above for the terms of the staffing agreement).

If the accreditation of an employment agency is suspended or revoked, it loses the right to conclude employment contracts to send workers under a staffing agreement. However, all rights and obligations under previously concluded employment contracts remain (clause 9, article 18.1 of the Employment Law No. 1032-1).

Provision of labor for foreign workers

The legislator noted that when providing labor foreign workers the norms of migration legislation must be observed (Article 6 of the Law). So, according to paragraph 8 of Art. 18 of the Federal Law of July 25, 2002 No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation", an employer or customer of works (services) who invited a foreign citizen to Russia in order to carry out labor activity or those who have concluded an employment or civil law contract with him for the performance of work (rendering of services), are obliged to:

  • have permission to attract and use foreign workers, if required by law. Violation of this rule entails liability: for officials, a fine in the amount of 25 to 50 thousand rubles, for legal entities - from 250 to 800 thousand rubles or an administrative suspension of activities for a period of 14 to 90 days (clause 2 of article 18.15 of the Code of Administrative Offenses RF);
  • ensure that a foreign citizen obtains a work permit. Engaging a foreign citizen without an appropriate permit threatens officials with a fine of 25 to 50 thousand rubles, for legal entities - from 250 to 800 thousand rubles or suspension of activities for a period of 14 to 90 days (clause 1 of article 18.15 of the Code of Administrative Offenses of the Russian Federation) ;
  • notify the tax authority about the attraction and use of foreign workers. For violation of this rule, executive a fine of 35,000 to 50,000 rubles may be imposed on entity- from 400 to 800 thousand rubles or suspension of activities for a period of 14 to 90 days.

It follows from these provisions that an employer (employment agency or other person) providing foreign personnel to another organization must comply with these rules. Otherwise, he may be held administratively liable. However, it is not clear whether these rules apply to the receiving party (the customer under the staffing agreement). Some courts recognize it as lawful to bring to administrative responsibility an organization that uses the labor of third-party foreign workers without the necessary permits (see the decisions of the Federal Antimonopoly Service of the Volga-Vyatka District dated 06.11.2013 No. Ф01-11637/13, Federal Antimonopoly Service of the North Caucasian District No. Ф08-2341/13 dated May 29, 2013, Federal Antimonopoly Service of the Volga District dated 13.06.2012 No. Ф06-2670/12).

the period from 1 to 8 January is holidays .

Are the New Year holidays included in the regular vacation?

It follows from this that the provision of article 120 of the Labor Code of the Russian Federation applies to them, in which it is said about the impossibility of their inclusion in the calendar days of vacation.

ATTENTION. New Year holidays and Christmas are holidays that are not included in vacation days. Therefore, they are not payable. When calculating the amount of vacation pay, you should not lose sight of this point.

Basically, if the vacation falls on the New Year holidays, there is nothing wrong with that. Even if the first day of the holiday is considered the first day. This is due to the fact that it is unchanged, and the January holidays cannot be a reason for its extension. Details of the holiday extension process are described in this.

The document in accordance with which employees go on vacation is. It is formed according to the organization and mainly reflects the desires of each employee regarding the start time of the proposed vacation.

The presence of such a document implies that any calendar day can become the day of its beginning. This is important to consider in

Decor

From the above it can already be concluded that there is no need to extend the vacation during the New Year holidays. Because on account vacation days holidays are not included. How to count vacation on New Year's holidays?

IMPORTANT. The number of holidays (in January they are 8, if guided by the Labor Code of the Russian Federation) does not affect the amount calendar days holidays.

This is worth remembering when calculating vacation pay. For example, if the rest consists of 31 days (annual + additional), then it will consist of the same number of days if it falls in January.

If this is not taken into account, then errors can be unmeasured.

But the fact that to extend the vacation and you do not need to write a corresponding application for renewal, in no way affects the "automatic" addition of non-working holidays to the employee's rest.

This procedure is performed by employees of the personnel department.

It is they who must keep track of all the holidays so that by chance they are not included in the number of calendar days of rest.

And it is they who should shift the date of its end in accordance with the number of holidays that fall on it. More details about holiday holidays are described in the following.

As already mentioned, an application for an extension in our case is not drawn up. But, if for some reason the employee has the right to designate the beginning / end of the vacation for himself, then he should still write a statement, the following should be known about the preparation of which (if he is going on vacation in January):

  1. When compiling a document it is not necessary to indicate in it the start / end dates of the vacation. It is better to be far-sighted, indicating the type of holiday, duration and start date. A worker personnel service he will already calculate and, when placing an order, indicate the correct date for the end of the vacation.
  2. January holidays do not affect the structure and execution of the application. Even the text of the statement will be standard, as in other similar documents.
  3. If the employee's vacation begins on January 1, then the vacation is automatically extended by 8 days. In other words, the time increases, but at the expense of days that the employer will not pay.

How is vacation pay calculated?

If the vacation falls on the New Year holidays, how is it considered?

Let's take a closer look at vacation pay - this is a burning topic for many, many thousands of Russian workers.

Why is it unprofitable to take a vacation in January (financially)?

Since it has already been mentioned many times that New Year's holidays are not included in the number of vacation days, it remains to state the following: the employer is not obliged to pay them.

He has an obligation only in relation to vacation amounts, and as we have already found out, holidays have nothing to do with them. This is also stipulated in the law.

The employee will be paid exactly the number of days provided for by his type of vacation.. And nothing else.

Based on the above reasoning, we can conclude that Vacation pay is not a difficult task.. It is necessary to display the average monthly earnings of an employee for the billing period, calculate his average daily earnings, and then multiply by the number of vacation days (not including New Year's holidays).

REFERENCE. By general rule settlement with the employee regarding the vacation must be made no later than 3 days before its start.

And in order to comply with the provision of Article 136 of the Labor Code of the Russian Federation in cases where the employee's vacation begins on January 4,5,6,7,8 or 9, it is necessary to make a calculation in advance, when the accounting department is still working.

This is possible, since the phrase "not later than 3 days" implies such a possibility.

Why is it unprofitable?

The introduction already talks about the essence of the problem.

If a vacation falls on New Year's holidays for some it is a joy, but for others it is an unfortunate coincidence.

But no matter how people argue, no one denies that this is the only month of the year when, having taken a vacation, you can miss a lot in material terms.

Truth, the loss itself is doubtful and depends on the type of activity.

After all, there are organizations where all employees leave for the New Year holidays, and there are those where their provision is impossible due to the special nature production process. So it turns out in two ways - some people really lose money, some don't..

January holidays are a double-edged sword. That is why it is difficult to talk about whether people generally lose at least something if they go on vacation during this time. Each employee must decide this for himself, as traditions in organizations are a story in themselves…

In 2016, the New Year holidays, which will last from January 1 to January 10, are officially non-working days. But despite the holidays, an employee can be issued from January 1. AT Labor Code there is no ban on this matter, and you can agree on the timing of hiring in advance.

Important in the article:

  • - How to hire an employee from January 1, 2016
  • - How to transfer an employee from January 1, 2016

Hiring an employee from January 1, 2016

By agreement of the parties, an employee can be hired from January 1. This was confirmed to us in Rostrud. Then all the documents must be prepared in advance. An employment contract is concluded on the eve of holidays, for example, on December 28 or 29. In its text, write that it comes into force on January 1, 2016. Entry in the work book the employee and the order for employment must also be made by the last working days of December, reflecting in these documents the date of employment - January 1, 2016.

If the employer agrees to register the employee only from January 11, then on the same day you can draw up all the documents for employment. Moreover, according to Rostrud, the employee does not have the right to insist on registration from January 1. After all, this is a right, not a duty of the company.

The date you are hired can affect your salary. If an employee has a fixed salary, then he will receive the same amount for January both for employment from the 1st day and from the 11th (part 4 of article 112 of the Labor Code of the Russian Federation). After all, the salary is charged only for working days, and their number is the same regardless of the date of registration of the employee. If the employee has a piecework or time-based wage system, then the holiday period is paid additionally (part 3 of article 112 of the Labor Code of the Russian Federation). This means that if you accept a pieceworker only from January 11, then his salary for January will be lower (since he is not entitled to additional payments). And if you accept an employee from January 1, then the days from the 1st to the 10th will be paid.

Transfer of an employee from January 1, 2016

Transfer is possible only with the consent of the employee (part 1 of article 72.1 of the Labor Code of the Russian Federation). Therefore, if he asks to transfer it from January 1, and the company wants to do it from January 11 (so as not to draw up documents until the new year), then a compromise must be sought here. Or you can explain to an employee on a fixed salary that the date of the transfer will not affect the salary in any way. After all, it is calculated only for working days, and in January they start on the 11th.

If the company agrees to the transfer from January 1, then an additional agreement to the employment contract must be drawn up in the last days of December. Note that it comes into force on January 1, 2016, draw up a transfer order and make an entry in the work book.