The set non-working days do not reduce standard working time. Wages for non-working days from October 30, 2021 to November 7, 2021 are retained. Non-working days are paid in the same way as working days this month taking into account additional payments and allowances.
For example, the following additional payments are taken into account:
- Payment for additional duties/dual job;
- Payment for harmful working conditions;
- Payment for business travel;
- Payment for professional skill, etc.
Monthly bonuses, which are set as a percentage of salary and calculated simultaneously with the salary for a given month in proportion to the hours worked, may also be included. If there are no regulations on work schedule and remuneration for non-working days in your organization, we recommend bringing this circumstance to your clients' attention and agreeing on which allowances and additional payments should be taken into account when paying for non-working days.
To avoid disputes with employees and claims from inspection authorities as well as simplify theprocedure for resolving issues related to non-working days, we recommend drawing up and approving internal regulations on non-working days.
Non-working days and amounts accrued for this period are not taken into account when calculating average earnings. Salary, allowances, etc. for actually worked days and non-working days must be accrued separately.
The time standard as per the official occupational calendar is not reduced, and all types of
calculations (vacation, business trip, work on weekends) are made based the full time standard.
The cost of a working day/hour does not get greater.
Workers in manufacturing enterprises working shifts receive their wages unchanged. Payment dates
Salaries for the second half of October 2021 may need to be paid in the period from October 30 to November 7, so we recommend clarifying banks' work schedule for the non-working days from October 30 to November 7, so that the appropriate decision can be made for the timing of the payment of wages. If the working hours of banks have changed, we recommend paying wages on October 29, 2021 to avoid any risk of late payment.
Please note vacation days must be paid in advance, at least three days prior to the start of vacation. To minimize risks, we recommend paying vacation days in October for vacations beginning in the period from November 1 to November 11, inclusive. Timesheet records
To record non-working days in timesheets, we recommend using a new code and/or using the code that was used last year, for example, "ND" (non-working day). A new standard pay accrual must be set up for when an employee works on a non-working day (taking into account additional payments, allowances, and other payments included in the remuneration system). Absence from work on those non-working days reduces the employee's individual working hours for overtime calculation purposes. This period and time are not taken into account when calculating average earnings. Absence from work on those non-working days must be recorded as regular attendance for length of service accounting purposes. If a compensation payment for working on non-working days is provided, then appropriate accruals should be made in the accounting system. Reporting
The deadlines for submitting personal income tax calculation on 6-NDFL form and the calculation of social insurance contributions for the 3rd quarter of 2021 have been postponed to November 08, 2021.
We recommend preparing and submitting these reporting forms to the Federal Tax Service no later than October 29, 2021 Meeting the deadlines for submitting reports will allow avoiding the risks associated with the possible rejection of reports by the Federal Tax Service, with technical failures upon submission of reports, and with non-fulfillment of contractual obligations to provide positive acceptance statements for these reporting forms.
In case of personnel events (hiring or dismissal) arisen prior to October 29, 2021, we also recommend sending the relevant SZV-TD reports to the Russian Pension Fund on the date on which the relevant order is issued.