Reporting and estimated period in what the difference. The calculus of the average earnings. How to properly determine the days of the estimated period. What is the estimated period

The estimated period is a certain period of time during which everything is carried out. estimated operations For one or another economic transaction. In various industrial spheres estimated period It can be interpreted in different ways, but the essence is alone: \u200b\u200bfor the time limited by the time frame, it is necessary to pay off all passive debts so that after the estimated period starts the work "from a clean sheet".

Interpretations of the concept of "settlement period", its main economic functions

Before considering the value of the estimated period in the economy, we give an example of its definitions in various fields economic Life. For example, in the gas industry, the estimated period is denoted by the period for which it is necessary to determine the cost of gas, performed by an individual consumer, write it off and wait for payment.

That is, in the considered situation, the estimated period is regular time segments. In the case of lending, the situation will be a little different: the billing period is the time from the first payment on the loan and to the last, that is, before paying the amount of the whole. It can be noted that even when changing the type of goods, according to which the calculation is carried out, we still have a deal with full repayment Debt.

The first and most theorest estimated period is determining the time frame for the fulfillment of financial transactions. After all, if the current period did not exist, financial operations It would be possible to produce, not limited to time: pay for utilities (For example) not every month, but through countless years, without fear of turning off the water / light / gas, and so on. The absence of a certain estimated period would have turned all Earth entrepreneurs in global lenders, and all ordinary population - in global debtors.

The second function: the estimated period makes it possible to exist such things as financial statements, because the balance sheet report is a list of all incomes and expenses of the enterprise for the specified time, that is, for the estimated periods. Financial statements Allows you to analyze the reliability and profitability of enterprises, assess the risks.

The third function - the estimated periods allow people to track changes in their budget, their costs and income. In many families, today all checks are already visible monthly or weekly, all purchases made in stores are analyzed. Then the costs are compared with income, it is concluded that the correct or incorrect spending of money is concluded. Thus, it can be concluded that the absence in economic system The term "billing period" would make any impossible.

Stay aware of all important events United Traders - subscribe to our

Before the accountant will calculate middle earnings In order to charge the vacation employee, it must determine the estimated period for leave. The duration of this period is limited, some periods of it are excluded. How to make it properly consider in the article.

Estimated holiday period

What will the duration of the estimated period for vacation depends primarily on what time an employee worked in the organization. But in any case, more than 1 year, this period can not be.

For example, an employee began to work in the organization more than a year ago. The estimated period will then be equal to 12 months before it is careful on vacation. The month in the calculation take the calendar, full, from 1 to the last number.

When an employee gathered on vacation, worked less than 1 year, then for the billing period, all the time he worked in the organization.

And the period is included as follows: from the first working day for the last number of the month, which precedes the start of leave.

The organization is also entitled to independently set the estimated period. You need to register it in the local organization document, for example, in a collective agreement. For example, the employer may establish an estimated period equal to 12, and 6 months. TK is not prohibited, but if it is observed the following condition: Calculated on the basis of such an estimated period, the holidays should not be less calculated by the general rules.

What to exclude from the estimated period

From the current period to delete the following days when:

• The employee was paid average earnings. Under these days I understand the periods of paid vacation, business trips (with the exception of the child feeding period);
• The employee was on sick leave or on maternity leave;
• An employee took a vacation at his own expense (without salary conservation);
• An employee took an additional paid weekend for disabled care;
• An employee for independent from the employer does not work for reasons for reasons. For example, the days of turning off the electricity;
• The employee was released from work.

For an organization recruitment In the company, the copyright course of Olga Likina (Accountant M.Video Management) is perfectly suited for novice personnel and accountants.

Example of determining the estimated period

Accountant Petrova O.P. Works in the "Continent" LLC for the fourth year. She wrote a statement on her paid vacation from November 6, 2017.

Determine the estimated period:

We define the days excluded from the estimated period of Petrova:

1. Vacation period at their own expense - December 12 - December 25, 2016;
2. Travel period - April 1 - April 16, 2017;

When all days exclude from the current period

It is not uncommon and such cases when all days from the settlement period should be excluded. In this case, the estimated period must be replaced with the one that precedes exclude.

For calculation, a period consisting of a full 12 months is taken.

Consider more details on the example:

Accountant Petrova O.P. Works in Continent LLC from July 24, 2017. Application for vacation Petrova wrote from November 6, 2017.

Since Petrova to the holiday worked in the organization for less than a year, then during the billing period, we take the following:

From this period you need to exclude the following days:

1. Days of the business trip - July 24 - 31, 2017;
2. Academic leave - August 1, 2017 - December 31, 2017.

Since the entire estimated period, Petrova consists of an excluded time, and the preceding settlement period of Petrova has not worked yet in the organization, then to calculate the holidays, take the days of the month of vacation care, that is:

If the disease officer extended his vacation

When an employee is falling on vacation, he is forced to extend it for a period of illness. In such a situation, the time of illness should be excluded from the estimated period. That is, initially, when calculating the release, the estimated period is calculated, based on the work time of the employee in the organization. And then from this period, the days of the disease are excluded.

Read more for example:

Accountant LLC "Continent" wrote a vacation application from October 17 to October 31, 2017. All days of vacation she was sick and moved it for the period from 1 to 15 November 2017. The estimated period will be as follows:

From November 1, 2016 to October 16, 2017, the days from October 17 to October 31, 2017 should be excluded from the current period.

If the employee quit, and then returned

Sometimes dismissed employees come back. But this does not mean that at the estimated period you can include the time he worked before dismissal. Only those months will be taken into account, which employee worked again setting up. This follows from the fact that the employment contract with an employee when dismissal is terminated and the calculation is paid to him, which also contains compensation for unused vacation. So it is impossible to include in the calculation.

Settlement period for reorganization

If the company has been reorganized, the billing period should include the work of the employee before reorganization and time after. This is due to the fact that the employment contract during reorganization with an employee is not terminated. So labor activity He was not interrupted, he worked as it works in one organization.

Weekend and holidays in the settlement period

There are such situations where the employee before or after the weekend employee took a vacation at his own expense or sick. But even in this case, it is not necessary to exclude from the calculation.

The calculation does not include only days of disease, business trips and other periods, but not weekends and festive.

Consider on the example:

Accountant Petrova O.P. Works in Continent LLC for more than three years. She wrote a vacation application from February 10, 2017. The estimated period of Petrova is determined based on the duration of work in the organization:

From the settlement period, we exclude the following days:

1. Vacation at your own expense - December 25 - 31, 2016;
2. Hospital - January 11 - 15, 2017.

Festive days from 1 to 10, the period is not excluded, and therefore the estimated period will be as follows:

The legislative framework

Answers to common questions

Question: Need to exclude the billing period, when our employee was arrested?

Answer: You can exclude such days only if the manager freed the employee at this time from work. If there was no actual liberation from work, then it is not necessary to exclude these days, since the arrest in the list of excluded periods is not included.

In part 1 tbsp. 10 of Law 212 gives a legal definition of such an independent and an important element Covering by insurance premiums as the estimated period. Systematic analysis of part 1 and parts 3-6 st. 10 allows you to make a number of conclusions:

1) by general rule The estimated period of insurance premiums recognizes the calendar year, i.e. The period from January 1 to December 31 inclusive. In this case, the estimated period includes all three reporting periods;

2) In case the organization was:

Created after the start of the calendar year (for example, in mid-January, or in May, in July, in September, etc.), the first settlement period is considered to be the period from the date of creation, until the end of this calendar year. For example, if an organization's creation entry is made to the register on May 17, 2011, then the first billing period is considered to be the period from May 17 to December 31, 2011. In practice, the question arose: is it possible to share the billing period in the reporting periods? Systematic analysis of parts 2 and 3 tbsp. 9 does not allow to affirmatively answer this question;

Liquidated (the day of liquidation is the date of making a record of this in the incorporation, Art. 63 of the Civil Code of this) or is reorganized (in any other form, with the exception of the allocation or accession, for example, in the form of division, merger, transformation: at the same time, the date of reorganization is considered the date of making an appropriate entry In the incorporation of this calendar year), until the end of this calendar year (for example, the organization was liquidated on June 19), then the last estimate for it is considered to be the period from the beginning of the year to the day of the end of the elimination, or reorganization (in our example - the period from January 1 to 19 June). In practice, a question arose: is there in such a situation reporting period? Yes there is. In our example, the reporting period will be considered the period from January 1 to March 31 (i.e. "First Quarter");

Created after the start of the calendar year (for example, January 15) and then was eliminated (or reorganized) until the end of the same calendar year (for example, September 13), the estimated period is considered to be an appropriate recording (on elimination or reorganization) to the EGRUL (in our example this period from January 15 to September 13). And here in practice, the question arose: is there such a billing period for reporting periods? Yes, it is quite possible. So, in our example, the reporting periods will be recognized by the period from January 1 to March 31 ("First Quarter") and the period from January 1 to June 30 ("half of the year");

3) The above provisions are not subject to use in the reorganization of Yul in the form:

Selection. In this case, Yul (from the composition of which the allocation of other villages occurred) does not change the calculation. However, the elevated yul - the estimated period is determined by the rules provided for in parts of 3-5 st. 10;

Attachment. In this case, the yul to whom another Yul joined - the billing period does not change. As for the attached Yul, it is determined by the last settlement period according to the rules of parts 4 and 5 of Art. 10.

Part 2 of Art. 10 is devoted to the reporting periods (after their completion, the payers of insurance premiums must submit reports).

The reporting periods are recognized:

In practice, the question arose: Is the fourth quarter of this calendar year recognized the reporting period (i.e. the period from October 1 to December 31)? No, not recognized. However, the period from January 1 to December 31 - is recognized as the estimated period.

Tax rate

Law N 112-FZ establishes a unified structure of insurance rates for all payers using as general mode taxation and special tax regimes. Federal law On July 24, 2009, N 213-FZ excluded the provisions according to which, when applying special tax regimes, payers are exempt from paying social contributions. The changes affected the payers of the Eschn (paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation), USN (PP 2, 3, Article 346.11 of the Tax Code of the Russian Federation) and UNVD (clause 4 of Article 346.26 of the Tax Code of the Russian Federation).

The total percentage of insurance premiums is 34%, of which 26% - in the FIU, 2.9% in the FFS of the Russian Federation, 2.1% - FFOMS, 3% in TFOMS. As we see in the total percentage of insurance premiums do not enter insurance contributions from industrial accidents and professional diseases, depending on class professional risk range from 0.2 to 8.5%.

In addition, the law N 112-FZ is provided transitional period For those payers that apply special tax modes (%).

As before, "specialworking" will be able to save, reducing the tax burden on their main tax on social contributions.

Taxpayers applying USN with the object of taxation "revenues minus expenses", as well as the payers of the ESCH insurance premiums, as well as contributions from accidents at work and occupational diseases can be considered in expenditures (pp. 7, paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation and P.P. 7 p. 2 of Art. 346.5 of the Tax Code of the Russian Federation).

Taxpayers applying UPN with the object of taxation "Revenues" reduces the amount of tax (advance payments for tax), calculated for the tax (reporting) period, the amount of insurance premiums, contributions from accidents in the production and occupational diseases paid (within the amount of calculated amounts ) for the same period in accordance with the legislation Russian Federation, as well as on the amount of temporary disability benefits paid to employees. At the same time, the amount of tax (advance payments for tax) cannot be reduced by more than 50% (clause 3 of Art. 346.21 of the Tax Code of the Russian Federation).

Individual entrepreneurs applying the UPN based on a patent, the remaining patent costs reduce the amount of insurance premiums, as well as contributions from accidents at work and occupational diseases (paragraph 10 of Art. 346.25.1 of the Tax Code of the Russian Federation).

UTII payers reduce single tax on the amount of insurance premiums, as well as contributions from accidents at the production and occupational diseases paid (within the estimated amounts) for the same period of time in accordance with the legislation of the Russian Federation, in the payment of remuneration by taxpayers, employees employed in those areas of the taxpayer, for which A single tax is paid, as well as the amount of insurance premiums in the form of fixed payments paid individual entrepreneurs For their insurance, and the amount of temporary disability benefits paid to employees. In this case, the sum of the single tax can not be reduced by more than 50% (clause 2 of article 346.32 of the Tax Code of the Russian Federation).

Practical part

We give examples of calculating insurance premiums.

Task 1.

Calculate the amount of insurance premiums that Drazen LLC, using USN, should pay the budget for January - March 2011. Payments to employees for this period are reflected in Table. 1. State social benefits were not issued.

Settlement and reporting periods

Estimated period In terms of insurance premiums generally recognized Calendar year (read about exceptions below) - p. 1 tbsp. 10 of the Law of 07/24/2009 No. 212-FZ. For example, S. January 1 to December 31, 2010

Reporting periods recognized (see p. 1 Art. 10 of the Law of 07/24/2009 No. 212-FZ):

· first quarter;

· Half-year;

· Nine months calendar year;

· Calendar year.

In some cases (when the organization was created, liquidated and / or reorganized within the calendar year) the reporting period is determined otherwise.

Features (rules) determination of the estimated period in some cases

If the organization was created after the start of the calendar year, the first estimated period for it is the period from the date of creation before the end of this calendar year (paragraph 3 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

For example, if the organization was created on March 15, 2010, then the first settlement period will be the period of time from March 15 to December 31, 2010

If the organization has been eliminated or reorganized to the end of the calendar goalThe last estimate for it is the period from the beginning of this calendar year before the end of the elimination or reorganization (clause 4 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

For example, the liquidation of the organization ended November 17, 2010 g.consequently, the last estimate for it will be a period of time from January 1 to November 17, 2010

If the organization, created after the start of the calendar year, is eliminated or reorganized to a shock of this calendar goal, the estimated period for it is the period from the date of creation until the end of the elimination or reorganization (paragraph 5 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

Example: The organization was created on February 8, 2010 and reorganized on September 23, 2010. In this case, the estimated period for this organization is from February 8 to September 23, 2010.

Note that according to p. 6 art. 10 of the Law of 07/24/2009 No. 212-FZ These rules are not applied to organizations, from the composition of which are allocated either to which one or more organizations are joined.

What has changed compared to the ESN?

The period that in order to calculate the ESN was called tax periodIn order to calculate the insurance premiums are called the estimated period.

Determination of the date of payment and other rewards

The date of payment and other rewards in order to calculate insurance premiums is determined in accordance with the provisions Art. II of the Law of 07/24/2009 No. 212-FZ Depending on | Views of the payer of insurance premiums (see Table 2 below).

table 2

The date of the implementation of payments and other remuneration in order to calculate the insurance premiums (Art. 11 of the Law of July 24, 2009 No. 212-FZ)

Salary and other payments to employees are accrued on the basis of primary documents According to the actual spent time and other documents. The date of compiling the calculation documents containing the amount intended for payment is the date of charge payments and remuneration in favor of the employee.

Situation 1.

The salary for March 2010 is accrued 31.03.2010. Therefore, the date of its accrual for the purpose of calculating insurance premiums will also be March 31, 2010 and the accrued amount will be included in the taxable base for January-March 2010.

Situation 2.

The employee is provided annual primary paid vacation from July 19 to August 15, 2010

Payment for vacation (pay attention, for all vacation - that is, and for its part coming in July, and for a part coming to August) in accordance with the requirements Art. 136. Labor Code RFmust be accrued no later than three days before it began (in the case under consideration - no later than 07/16/2010).

Thus, the employee's vacation begins in July, and ends in August, payment for vacation is accrued in July. Therefore, according to p. 1 Art. 11 of the Law of 07/24/2009 No. 212-FZ Vacations must be fully included in tax base for January - July 2010

Debit card is a convenient tool for everyday calculations. To get the maximum benefit from its use, you need to know some concepts that allow you to correct your actions, carry out the conditions of the bank and receive bonuses.

Calculation of bonuses such as free service, Cash-back, accrual for the residue, etc., the Tinkoff card product is based on the payment operations for a certain period.

What is the estimated debit card period?

This time interval during which the client conducts various operations, makes payments, opens and closes the deposits, draws out loans or just keeps a certain number of their personal money. It is necessary to calculate the amount of the bonuses received or write off the fee for annual service.

When does the settlement period begins?

The start date of this period is individual for each client. It depends on the day that the extract is formed. You can find out the date by calling the Customer Service Center, in its Internet Bank or in the already received discharge. The date indicated after the phrase "for the period from ..." will be the beginning of the estimated period.
In some cases, it can begin with the beginning of the new month.

This date can be changed by calling hot line Bank (proposal is considered individually).

How long does the estimated period last, and when does it end?

Estimated period debit card It lasts one month or 30 days from the date indicated in the discharge. For example, the discharge "from May 5, 2014 - to 4 June 2014" or "From August 28, 2014 - to September 27, 2014" and so on.

New countdown for expendable Operations Start from the same number from which the past began. For example, the past lasted from November 16, 2014 - to December 15, 2014, it means that the new will begin on December 16, 2014.

What is the estimated period for?

The estimated debit card for the accrual of annual service.

The cost of servicing debit card account TKS is 99 p. per month. However, if during the consumables, the owner of the card has discovered the contribution, had an active loan of cash in rubles or a balance in the amount of from 30,000 rubles, then this money will not be charged.

For the first month from the client, the cost of service is spiked. Over the next months, this will depend on compliance with the specified conditions.

It turns out if you simply store from 30 000 r., You can use it for free. The advantage is that if you make a contribution, you can also receive percentages. 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 right amount will be less even for a penny, then the service will be written off the customer in the amount of 99 rubles.

The estimated period for accrual interest on the balance balance.

You can get additional percentages, without even opening the deposit. If during the expenditure period of the user on the card account is stored from 0 to 300 000 r., Then TKS charges 8% (now income is increased to 14%).

If the amount turns out to be more than 300,000 rubles., The client will be able to receive only 4% for the residue. The same percentage bank will be charged to the residue, if no payment operations were carried out at the card account during the calculated period. It is worth knowing that only the operations for purchases of goods are taken into account with the help of plastic or its details. Operations such as mobile payment, Internet, transfers to emails and other translations will not be counted. If the transaction passed, but has not yet been processed by the bank, it is also not protected.

Accrued interest are paid at the date of the formation of an extract.

The estimated period of calculation of the Bonus Cash-back.

Cash back is charged on every last day of the expenditure time. At the same time, its size cannot exceed 3,000 rubles. (All that above is burning). If the client has several cards, and the cumulative cache back exceeds this threshold, it will be accrued in proportion to the spent money.

Cash-back is charged on the basis of:

• 1% for all payment transactions during the estimated period (max. 3 000 rubles)
• 5% for the category of increased bonus (they change to the discretion of TCS, for example, in October, November and December 2014 are gasoline, road services, pharmacy chains, transport) (max. 3 000 rubles)
• Up to 30% of the Speccats of the Bank's partners (they can be activated in their Internet office or in an application for a mobile device). If the special offer was made a refund, and the client has already received a reward, the bank spikes accrued bonuses from the account. Maximum size Bonuses can be 6,000 rubles. If the client has several TKS cards, and the total volume of bonuses will exceed this threshold on them, then the bonuses will be accrued in proportion to 6,000 rubles. on all cards.

For example, if spending about 10,000 rubles per month on a map. And to have a rest of 30,000 rubles, then for the year you can return about 4,700 rubles.

The estimated period for calculating the commission for cash withdrawals.

In this case, the estimated interval is a strictly calendar month: from 1 to 30 (31) the number. If at this time there was a cash from 3,000 to 150,000 rubles, the Commission is not charged. When removing the amount below 3 000 rubles. Commission will be 90 rubles. When removing above 150,000 rubles, the Commission will be 2% min.90 rubles.