23.08.2019

Sick leave for pregnancy and childbirth is currently paid on the basis of 255 of the Federal Law of December 29, 2016.

This law provides for the possibility for women to replace the accounting years with the previous ones.

This can be done only in limited cases, when they fall into the period for calculating maternity and caring for the previous baby.

Can I choose a period for maternity benefit?

The allowance should be accrued taking into account only the worked periods. In any case, the average monthly earnings used in the calculation must not be lower than the minimum wage in force on the day the vacation begins.

Important! So that there is no sick leave payment, the law makes it possible to change billing period for working women.

Important! If the periods included in the calculation at the request of the applicant are worked out for another employer, it is necessary to bring a certificate from him in the form 182n.

Social benefits must be accrued within ten days from the date of receipt. If by this time the employee did not have time to bring a certificate from her previous job, maternity pay is calculated on the basis of the available documents.

The accountant will divide the amount of salary for the previous two years by the total number of calendar days, except for:

• days spent on sick leave;
• days of prenatal and postnatal leave;
• days of parental leave.

The resulting average daily earnings compared with those calculated from minimum size salaries. For the calculation of benefits, a large amount of daily earnings is accepted. After receiving certificate 182n for previous years, the accountant is obliged to recalculate.

What terms are taken in 2019 - examples

Let's see how you can use the right to replace years granted by law in 2019.

Example 1

Woman in 2018 and 2017 did not work, was in . Previous years have been fully completed. January 2019 she is going on maternity leave. What years are taken in this case?

The employee has the right to apply for a replacement in 2018 and 2017. for 2016 and 2015

Example 2

The employee started working after maternity leave in 2017. The next year is fully worked out, and in January 2019. discharged sick leave for pregnancy and childbirth. What years should be taken to calculate?

You can only apply for a replacement in 2017. for the year preceding the first decree.

Example 3

The woman got a job in 2018. Prior to that, she worked elsewhere, and since 2015. didn't work anywhere. In January 2019, she goes on maternity leave, provided certificates from her previous work for 2013 and 2014, and submitted an application to the manager. What years can she choose for maternity?

This worker is not entitled to replacement years. For the calculation, you need to take 2017 and 2018, in the first it did not work at all, in the second - partially. Only those periods that the employee was on maternity leave or cared for a child are subject to replacement. The years 2018 and 2017 do not meet these conditions.

Video

Check out the very useful information about replacing years for maternity payments in this video:

Why is this moment important, because for violation of the cash settlement limit, a fine of up to 50,000 rubles is possible for a company, and from 4,000 to 5,000 rubles for directors. (part 1).

When paying in cash, there is a limit of 100000 rub. This is stated in paragraph 6. But in practice it is not always clear how to calculate this limit. For example, such situations often arise: what amounts should be taken into account in order not to violate the limit if the parties did not draw up an agreement on paper? Or when, instead of one contract, several of the same type were drawn up in order to break up payments and make them less than 100,000 rubles?

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What is the responsibility for non-compliance with the amount of cash payments?

In 2020, the IP paid for the delivery in cash under one contract in the amount of more than 100,000 rubles. What responsibility does he face?

If an entrepreneur has purchased goods not for his personal needs, then for violation of the cash settlement limit, a fine threatens both himself and the supplier. But since the IFTS of Russia can fine for this offense only within two months from the date of its commission, the entrepreneur does not face a fine.

Important: the statute of limitations for administrative offenses in the field of cash discipline is two months from the moment the offense was committed (part 1, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 31, 2006 No. 10196/05).

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Limit of cash settlements when there is no written agreement or there are many agreements of the same type

The limit should be calculated for each shipment separately. As mentioned above, the amount limit for cash settlements is valid under one contract(Clause 6 of Bank of Russia Ordinance No. 3073-U dated October 7, 2013). But, often, when making mutual settlements, organizations do not draw up an agreement in a simple written form. It is not necessary to do this (clause 3) in the case when the supplier issues an invoice for payment, and then ships the goods to the buyer according to the invoice. In this case, the limit must be calculated for each shipment of goods.

If the supplier issues an invoice to the buyer, which indicates the name and quantity of goods, then this document is an offer, that is, a proposal to conclude a contract. Payment of the invoice means that the buyer has accepted the offer for the transaction and agrees with the price (clause 1,). Therefore, in such situations, it is generally accepted that organizations enter into one-time purchase and sale transactions

Note: Resolution of the Eighth Arbitration Court of Appeal dated December 17, 2013 in case No. A75-4466 / 2013

Thus, the buyer can pay for the goods in cash if their total value on the invoice does not exceed 100,000 rubles.

It is important to keep in mind that from tax authorities nevertheless, there may be claims if the organization or individual entrepreneur has a long-term supply agreement. Then it is safer to determine the limit under this agreement, taking into account all one-time deliveries of goods. Otherwise, inspectors can fine the buyer or supplier. However, if the supplier does not provide a reference to the main contract in the invoices and invoices, then the fine can be challenged in court.

Cash settlement limit when there are many contracts of the same type

In business practice, several similar agreements are often drawn up in order to increase the maximum amount of cash payments. This is dangerous, because inspectors in such situations believe that the parties actually entered into one deal, just formally signed several contracts. Therefore, they demand to pay a fine if the total amount of cash payments under these contracts exceeds 100,000 rubles. Although judges in such cases often support companies

Note: Resolution of the Second Arbitration Court of Appeal dated April 5, 2012 in case No. A28-298 / 2012

But in order not to argue with the tax authorities, the terms of the contracts - the name of the goods, the amount, the delivery time - must differ. In addition, it is better not to carry out settlements under several similar contracts at the same time.

Companies also enter into additional agreements to the contract, as they believe that for each such agreement, the cash settlement limit must be considered separately. However, an additional agreement is part of the main contract. Therefore, even if the parties increase the volume of supply in the supplementary agreement, the size of the limit will not change.

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The buyer transfers payment in several payments on different days

It is often mistakenly believed that the limit is valid for settlements within one day. Therefore, payment is transferred to the counterparty in several payments, for example, within a week. However, the limit applies to one contract and does not depend on the frequency of payments. But if several different agreements have been concluded with the counterparty, then the company has the right to settle on them in the amount of more than 100,000 rubles, including during the day.

Cash settlement for long-term contracts

Even if the companies have entered into an agreement for a year or more, the cash settlement limit is 100,000 rubles. for the entire period of its operation. For example, a seller ships goods to the company on a monthly basis. In this case, for the purpose of calculating the limit, you need to sum up the cost of each delivery. Otherwise, inspectors have the right to fine the company.

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Is it necessary to comply with the cash limit when spending accountable funds by an employee?

It all depends on the purpose for which the employee spends accountable funds. If at the expense, the employee on his own behalf pays for the services rendered to him (for example, during a business trip), does not apply. If an employee uses imprest amounts for settlements under contracts that he enters into on behalf of the organization by proxy (or under agreements already concluded), the cash settlement limit must be observed. Such conclusions follow from paragraphs 1 and 4.

The question, in fact, is very interesting, since the working hours of the administration do not always coincide with the working hours of other employees. And the situation described above, when the last working day of an employee falls on Saturday or Sunday, is quite common. Let's figure it out.

Uniform procedure for dismissal

The procedure for dismissal is established at the legislative level (Article 84.1 of the Labor Code of the Russian Federation) and is mandatory for all employers upon termination of the contract for any reason.

On the date of termination of the contract:

• issue a completed work book (necessarily with a receipt in the Book of accounting for the movement of work books),
• give everything away Required documents related to work for this employer,
• make a full calculation (calculate and issue wages for the time worked in a month, compensation for unused vacation(if any), severance pay in certain cases).

The day of dismissal does not have to be a working day for the employee, i.e. when he directly performs his duties. This may be a day off for him, and a period of any vacation, and even a period of illness (if we are NOT dismissing at the initiative of the employer). This follows from part 3 of article 84.1. TC RF:

“The day of termination of the employment contract in all cases is the last day of work of the employee, except for cases when the employee did not actually work, but behind him, in accordance with this Code or other federal law, the place of work (position) was preserved.

The law does not regulate the procedure for dismissal if the day of termination of the contract falls on a day off for the employee or employer. Therefore, the general procedure applies. This means that the employer must carry out the dismissal procedure on Saturday.
This point of view is also shared by Rostrud, who, in his letter No. 863-6-1 dated 06/18/2012. explained:

“If the employment contract is terminated with an employee who has a shift working regime, then the date of termination of the employment contract is the date of the last working day, including that falling on a weekend or non-working holiday.”

So, the Labor Code of the Russian Federation does not provide for the transfer of the obligation to issue a work book and settlements if the contract is terminated on a day off for the accountant and personnel officer.

What should an employer do?

It is impossible to issue a work book and settlements on Friday to an employee. It is necessary to do this on the day of termination of the contract - on Saturday, August 15th.

If you really follow the norms of the law quite literally, then in order for the accountant (or other employee who will carry out the dismissal procedure) to come to work on Saturday, you need to document the attraction to work on a day off for at least an hour. For this, a written consent of the employee and an order are issued, which indicate not only the date when the employee will go to work, but also the number of hours of work on a day off.

But in practice, everything is done much easier: the employee is given all the documents and money either on the next working day after the weekend, or earlier, on Friday. This is a violation, of course, but if you do this, then at least make sure that the dates in the documents in which the employee signs are Saturdays (for our example).

During inspections, inspectors rarely check on what day of the week the termination of the employment contract occurred, and usually do not even notice that the work on the day off was not formalized properly. But in disputable situations, when a specific dismissal is being dealt with, this will definitely be revealed. So do not be lazy to do everything right.

In the article, we will analyze the opposite situation: what the employer needs to take into account if the day of dismissal is a day off for the employee.

Is there a payout upon dismissal? Are there deadlines that the employer needs to meet when solving the task? These questions are of interest to everyone who plans to leave their job. After all, monetary disputes arise between employers and their subordinates quite often. Therefore, you should pay attention to the calculation at the time of dismissal. Maybe the employer does not owe anything to the employees? In Russia, the procedure for assigning a calculation is established by the Labor Code. What does it say? What features should every employee be aware of before leaving?

Should I pay

Is there a severance pay? Are there legal deadlines for this process? Should employers pay their employees at all?

On the this moment in Russia there are laws according to which every boss is obliged to pay his employees. He pays for every day worked by employees. And this is a must. Otherwise, you can call the dismissal process violated. Accordingly, subordinates have the right to complain about the actions of employers.

Art. 140 of the Labor Code of the Russian Federation provides for certain deadlines that the employer must meet. If the boss does not take care of this, he faces a fine of one size or another.

What do they pay for

What is the payout for dismissal? The timing of this action is another matter altogether. First, each employee must familiarize himself with what he is entitled to money for. After all, not everyone is aware of this issue. Some citizens do not know at all that the employer is obliged to pay during the termination of employment!

At the moment, you can request (or recover) funds from the employer for several periods. Among them are:

• worked on official days off;
• all days worked until acceptance;
• for unused vacation.

Accordingly, for all of the above periods, you can recover money. And every employee can claim them. Usually, employers independently make settlements with subordinates. The main thing is to check the correctness of the charges.

Upon dismissal

When is the payout due upon dismissal? The terms of this action are set at the legislative level. The point is that it is enough to read the Labor Code to find the answer.

Now in Russia, every employer is obliged on the day of dismissal to make a settlement with his subordinate. It is precisely when there is a direct removal of an employee from performing official duties. Not earlier, not later.

Accordingly, already by the time of dismissal, the employer in without fail draws up all the necessary documents for the calculation. And together with the work book, the subordinate receives the money due to him. Delay in payment is punishable by a fine. And refunding the full amount to the employee with whom the settlement was to take place.

With absence

Sometimes it happens that the employee is not at the workplace at the time of termination of the employment relationship. And then, as you might guess, the employer cannot make the calculation according to all the rules. Art. 140 of the Labor Code of the Russian Federation provides for a certain algorithm of behavior in this situation.

The point is that the payment still has to be made. But in this situation, it will have to be carried out directly at the request of the dismissed employee. He writes a statement of the established form for the calculation. Next comes the payoff. It is possible no later than one day from the date of the relevant request.

In other words, if the employee did not work on the day of dismissal, he must apply for a calculation, but this must be done by writing a statement. Funds can be received either on the same day or the next day. And no more.

On holiday

What else should an employer pay attention to? When is the payout due upon dismissal? Deadlines may vary. It has already been said that a lot depends on the situation.

Sometimes an employee is fired (or he himself writes in advance while on vacation. In this situation, the calculation is not made immediately. In fact, at the time of dismissal, the citizen will not be at the workplace. Then you will have to wait for the subordinate to leave the vacation. And at this moment, make the calculation.

Usually employees themselves come for money. But if this did not happen, you will have to wait until the employee writes the appropriate application for payment.

controversy

It is far from always that the employer and the subordinate all issues are resolved without any problems. It happens that there are some disputes about what the calculation is due upon dismissal. Payment terms (the Labor Code of the Russian Federation establishes a clear framework in this regard) Money- day. This means that either at the time of the appeal, the employer must pay off the employee, or the next day after writing the application for payment of the calculation. What if there are disputes?

Everything is very simple. The amount, which is not in dispute, is paid on the day of dismissal. That is, the one with which the boss agrees. But the balance must be paid at the time of settlement of the dispute, after the employer will make an accurate check of the data and establish how much money is actually due to the dismissed subordinate.

In case of delay

Labor legislation in Russia indicates that a delay in payment of the calculation upon dismissal is possible. But only in this situation, the employer is obliged to cover the entire delay with additional payments. How much will you have to pay?

The exact amount cannot be named. The point is that it depends on many factors. For example, from the total amount of debt. And the duration of the delay. But at the legislative level, certain conditions for the calculation are established.

The penalty for late payment of the calculation upon dismissal is 1/300 of the refinancing rate of the Central Bank. That is how much of the entire amount of the debt will have to be paid for the day of delay. The countdown will begin the next day after the non-payment of funds. And it will end on the day of receipt of the calculation.

This rule applies always and in all cases. In other words, it doesn't matter if the employer was at fault for the delays or not. You will still have to pay for the delay in accordance with the Russian Federation rules.

Serious penalties for delay

In Russia, the employer may be subject to more serious liability for non-payment of the calculation to employees. The thing is that the boss must pay the due funds with all interest to the subordinate no later than 3 months. It is this period that is given for payment without additional large fines (only with a penalty, which is 1/300 of the refinancing rate for each overdue day).

But article 145.1 of the Criminal Code of the Russian Federation states that if the employer has not paid the full amount of money to his subordinates for more than 3 months, he will face serious responsibility. The first scenario is the appointment of a fine. Its size is up to 120,000 rubles. Also, the penalty payment can be calculated based on the annual income of the violator. Or there is a risk of losing your freedom for 12 months.

Vacation and dismissal

The next question that interests many is the calculation of payments for unused vacation upon dismissal. For him, too, as already mentioned, they must pay. This process involves many nuances. And everyone should pay attention to them.

The first rule is that if the employee did not go on vacation at all over the past year, then the funds are accrued for all 28 days of paid legal rest. Plus, here are added the days worked by agreement with the employer, which are holidays (in order to receive an additional day off on demand). If the vacation was used to one degree or another, then the calculation will be made in direct proportion to the hours worked.

How to calculate compensation for unused vacation? First, you need to find out the average salary of an employee per day. And then correctly calculate how many days of vacation you need to pay. If an employee has worked in the company for at least a year, but has not gone on vacation, as already mentioned, it is necessary to pay all 28 days. Otherwise, you will have to calculate according to the following system (it is better to consider it with an example).

The subordinate has 28 days of paid legal rest. How to calculate compensation for unused vacation? Suppose that a person quits on his own, having worked 8 months from the date of employment. In this case, the days for which compensation is due will be equal to: 28 * 8 / 12 = 18.67 days. Next, the resulting figure is multiplied by the average salary of the employee per day. And these funds should be paid upon dismissal of a subordinate.

By the way, Russia does not provide for the absence of paid leave. Employees cannot work without it for more than 2 years. If the subordinate intends to do this, it is necessary to forcefully send him to a well-deserved rest. And if a person leaves after 24 months of work, then he will receive a calculation for 56 days of paid leave. In fact, understanding how many days to pay is not as difficult as it seems.

The rules for calculating the days that the employer will have to pay can be divided into several steps. The first is to divide the total number of vacation days by 12. The second is to multiply the amount received by the number of months worked in a year.

Settlement requirement

It has already been said that it is far from always possible to make settlements with subordinates on the day the employment relationship is terminated. Then you will have to ask the employee for a requirement to pay the calculation upon dismissal. A sample of this document cannot be called a template. After all, it is usually written in free form. The requirement might look like this:

I, Ivanov Ivan Ivanovich, an employee of Miralinks LLC, who has been working as a senior manager since 2012, ask the employer, Petr Petrovich Sidorov, to pay me due to my dismissal. It took place on March 5, 2016.

At the very end, the date and signature are affixed. Nothing else is required. An employee can describe the reason for his absence from the workplace on the day of dismissal. And no more. After writing this document and submitting a request to the employer, the latter will have to issue everything that is necessary for the calculation.

We take money

Now it is clear what deadlines the boss must meet when dismissing his employees. The dismissal process can be reduced to the fact that after acceptance, an order is made. On the day it comes into force, the employee comes to the employer, he gives him a special pay slip, as well as a work book. With a leaflet, you need to go to the accounting department and get cash.

This is the payment of the calculation upon dismissal. The terms of this action are short - on demand on the day of dismissal. Or the next day after writing the application for the payment of funds. Once employment history and the calculation will be received, the employee puts his signature in special accounting journals. And that's it, the process of dismissal is over.

You have entered into a deal for the supply of office furniture. Client - individual entrepreneur wants to pay in cash. The amount of the account is 150,000 rubles. Do not rush to take money from him. The law established restrictions on cash payments, which we will discuss in the article.

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Cash limit

You can pay in cash both with ordinary physicists and with individual entrepreneurs and LLCs.

But when making settlements with an individual entrepreneur or LLC, observe the restriction - no more than 100,000 rubles under one agreement. Reason: Instruction of the Central Bank of the Russian Federation dated October 7, 2013

The restriction does not apply to:

1. Customs payments.
2. Issuing salaries to employees
3. Issuance of money under the report.
4. Getting paid from ordinary physicists.

• for individual entrepreneurs - from 4,000 to 5,000 rubles,
• for LLC - from 40,000 to 50,000 rubles.

Ways to receive cash

1. Through the cash register. All entrepreneurs who accept payment in cash and bank card via pos terminal. Since July 2017, even those who accept card payments from the site need a cash register. From July 2018 - to those who accept payment by electronic money and other electronic means of payment. The laws establish several exceptions and deferrals, which will be discussed in the following paragraphs.
2. According to strict reporting forms (SRF), if you provide services to physicists, except for catering services with employees, until July 1, 2019. BSO must be printed in a printing house or using automated systems. They cannot be made on a regular computer.
3. Without documents. If you are running a business from the list in paragraph 2 of Art. 2 of Law No. 54-FZ, you can accept cash without a cash desk and BSO.
4. According to documents with requisites established by law. If you are working on a patent for an activity listed in