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October 21, 2021

Non-working days in November 2021 — recommendations from SberSolutions

Presidential Decree № 595 dated October 20, 2021 provides for non-working days with pay from October 30, 2021 to November 7, 2021 to prevent the further spread of the new coronavirus infection (COVID-19) and improve public health.

In the absence of official clarifications, methodological experts are of the opinion that the rules applicable to non-working days in May 2021 should be followed for the upcoming non-working days between October 30 and November 7.

This position upheld as of October 21, 2021 may be revised as and when additional clarifications arise.
Non-working days from October 30 to November 7
According to Item 5 of the Decree, organizations need to determine the number of employees who will ensure that their organization continues operating from October 30, 2021 to November 7, 2021, inclusive.

If an organization's operations cannot be suspended for the duration of the non-working days, we recommend issuing a work schedule order for the period from October 30, 2021 to November 7, 2021 specifying the following:

1. List of employees who will ensure the organization's operations from October 30, 2021 to November 7, 2021 inclusive.
We recommend including in the work schedule order:

  1. A list of employees who will not work with pay;
  2. A list of employees who will work remotely (if applicable);
  3. A list of employees who will work at their employer's office.
2. Reason for requesting employees to work during non-working days
We do not recommend requesting employees with social guarantees (pregnant women, parents of disabled children, disabled people, minors, etc.) to work during this period.

3. Working hours for the employees working from October 30, 2021 to November 7, 2021.


4. Procedure for paying the hours worked by the employees working from October 30,
2021 to November 7, 2021.

Paying these employees as per their usual rate could give rise to labor disputes.
Payment

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.
Personnel events during the period of non-working days

Vacations

Vacations taken between October 30, 2021 and November 7, 2021 are not extended by the duration of the period of non-working days as provided under Article 120 of the Russian Labor Code since they are not recognized as non-working public holidays. Annual leave and unpaid leave falling in the period from October 30 to November 7 may be postponed to other dates by agreement between the employer and the employee. The decision to postpone vacation is a right, but not an obligation of the employer.

Dismissal

We recommend observing the dates for termination of employment contracts upon expiration of fixed-term employment contracts, termination of employment contracts by agreement of the parties, or employee resignation. If the full dismissal settlement cannot be paid on the day of dismissal, we recommend making such settlement with the employee and issuing the employee's employment record book on the eve of the period of non-working days, i.e. October 29, 2021.

In case of employee resignation, it would make sense to agree with the employee to postpone the dismissal date to October 29, 2021, or November 08, 2021 If the employee declines postponing the dismissal date, we recommend (if the full settlement can be paid on the dismissal date) requesting the specialists in charge of dismissal to work on non-working days. Alternatively, the full settlement could be paid to the employee, and the employment record book could be issued to the employee on the eve of the period of non-working days, i.e. October 29, 2021, bearing in mind possible risks.

In case of employee dismissal by an employer, the dismissal date may be postponed under Article 14 of the Russian Labor Code to November 08, 2021 (first working day) provided the employee has been notified in writing of the postponement of the dismissal date and its reasons.

Please note that the Decree provides that top officials (heads of the highest executive state bodies) of the constituent entities of the Russian Federation are entitled based on the sanitary and epidemiological situation and the spread of COVID-19 in their constituent entity to set additional non-working days with pay until October 30, 2021 and/or extend them after November 7, 2021.

We recommend checking on the official website of the region in which you operate to see if local authorities have established additional non-working days based on the sanitary and epidemiological situation and the spread of COVID-19 in their constituent entity.
Non-working days in Moscow from October 28, 2021
Moscow Mayor Decree № 62-UM dated October 21, 2021 Amending Moscow Mayor Decree № 68-UM dated June 8, 2020 provides for non-working days (i.e. lockdown) from October 28, 2021 in view of the worsening of the epidemiological situation.

So, lockdown will begin in Moscow on October 28, 2021 and last until November 7, 2021.

Additional restrictions have also been introduced in Moscow:

  1. All enterprises and organizations will not operate from October 28, 2021 to November 7, 2021 except for those ensuring the operations of the city infrastructure as well as enterprises providing essential services and a number of other companies.

    These restrictions will apply to:

    • enterprises and organizations engaged in trade, services, catering, sports, culture, leisure, entertainment, film screening, and other services, except for the sale of medicines, food, and other essential goods. There are, however, no restrictions on the sale of goods and the provision of services remotely;
    • Restaurants and cafes can only offer takeaways and deliver meals. The operations of corporate catering establishments and restaurants in hotels will not be restricted provided that no access is granted to unauthorized persons.

  2. Medical organizations will continue to provide elective care, and emergency medical care will be provided in full.
  3. Theaters and museums will stay open provided that their occupancy rate does not exceed 50%. Entry will be allowed only with a mask and a QR code.
  4. Mass cultural, shows, sports, advertising, entertainment, and other events will also be prohibited in Moscow except for events held by decision of state authorities or with Rospotrebnadzor's approval.
The above restrictions will apply until the end of lockdown although they do not apply to the organizations whose activities cannot be limited as provided by Presidential Decree № 316 dated May 11, 2020 Determining the Procedure for Extending Measures to Ensure Public Sanitary and Epidemiological Well-being in the Constituent Entities of the Russian Federation in view of the Spread of COVID-19.

Free travel on public transport will be suspended from November 8, 2021 for elderly Muscovites over the age of 60 and chronically ill citizens due to the introduction of "stay-at-home" requirement. This will not apply to those who have already been ill with COVID-19 in the past six months or have been vaccinated. Free travel could be reinstated once the first vaccination dose has been jabbed.

QR codes and protective masks will be required from November 8, 2021 to attend concerts, entertainment, cultural, shows, sports, and other events with an audience of over 500 people. Theaters and museums will remain open with the mandatory use of QR codes, protective masks and a maximum occupancy rate of 70%.

Our recommendations:

Please note that unlike Presidential Decree № 595 dated October 20, 2021, the lockdown under Moscow Mayor Decree № 62-UM dated October 21, 2021 is mandatory subject to certain exceptions as listed above.

We therefore recommend:

  1. Settling the matter of postponement of payroll deadlines and personnel events scheduled for non-working days;
  2. Paying salaries by October 27, 2021 to avoid the risks associated with late payment of wages;
  3. Observing the dates for employment contract termination in case of expiration of fixed-term employment contracts, termination of employment contracts by agreement of the parties, or by employees (resignation). If the full dismissal settlement cannot be paid on the dismissal date, we recommend paying the dismissal settlement in full and issuing the employment record book to the employee on the eve of lockdown, i.e. October 27, 2021;
  4. In case of resignation, it would make sense to postpone with the employee's consent the dismissal date to October 27, 2021 or November 8, 2021 If the employee refuses to postpone the dismissal date, we recommend (if it is possible to make the full payment on the dismissal date) requesting the specialists in charge of dismissal to work on non-working days.
Alternatively, bearing in mind possible risks, the full dismissal settlement could be paid, and the employment record book could be issued to the employee on the eve of lockdown, i.e. October 27, 2021.

When an employee is dismissed by his/her employer, the dismissal date may be postponed under Article 14 of the Russian Labor Code to November 8, 2021 (first working day after lockdown) provided that the employee has been notified in advance in writing of the dismissal date postponement and its reasons.
Learn more in full version of the recommendations from SberSolutions' experts.
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Olga Olshevskaya
Expert of SberSolutions
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