All these questions concern not only novice personnel officers and accountants. Let's figure it out.

Situation 1. Vacation starts in December, ends in January

In this case, vacation is usually issued (see). But keep in mind that the "red" days (which are eight days in a row from January 1 to January 8) are not included in the vacation, we jump over them, counting the calendar vacation days.
Example.
It is necessary to provide leave for 14 calendar days from December 28. We consider: the beginning is December 28, the last day of vacation is January 18. That is, the vacation will actually last 8 days more. Although we will accrue vacation pay for only 14 calendar days, since we provide vacation of just such a duration. And so we think, regardless of what schedule and in what mode the employee works.

Situation 2. Is it possible to provide leave from January 1?

Yes, the Labor Code of the Russian Federation does not establish a ban on granting leave from a weekend or holiday. Annual leave can start on any day set by , even from January 1st. But in this case, all days from 1 to 8 January Not will be included in vacation days, they will be considered just days off and will be indicated in the report card with the letter "B"
Example.
It is necessary to provide leave from January 1 for 20 calendar days. We consider: the beginning is January 1, the last day of vacation is January 28. from January 1 to 8 in the report card - days off, from January 9 to 28 - vacation days.

Situation 3. According to the schedule, working days fall on the New Year holidays. Is it possible to provide leave only for public holidays?

No, the law does not provide for such an option. If the employee wants to take a break only for the New Year holidays, and you don’t mind, then you can provide a vacation from January 1 to January 9. That is, it is necessary to include at least one non-holiday day in this period.
Example.
We provide annual leave for 1 calendar day from January 1. We consider: the beginning is January 1, the last day of vacation is January 9. In fact, the employee will rest for 9 days.

Situation 4. The employee fell ill on holidays while on vacation.

This situation often occurs in my practice. Apparently, the tension of the past year is affecting, or perhaps an overzealous meeting of the new one. By the way, to hurt in New Year quite profitable - and you receive a salary for January, and disability benefits for all days of illness.
Let's return to our situation. The employee fell ill, and part of the period of incapacity for work fell on holidays. How many days do you need to extend your vacation? Vacation is extended by the number of days in which the period of illness coincided with the vacation. And since holidays are not a vacation, they do not serve as a basis for its extension.
Example.
Leave was granted from December 28 to January 18. Disability period from January 3 to January 10 (8 calendar days). We extend the vacation only for 2 days, which coincided with non-holiday days (January 9 and 10). The last day of vacation, taking into account the extension, is January 20.

• 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;
• applied general system taxation. 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):

• subsidiary - parent company;
• shareholders - joint-stock companies and other shareholders.

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 performance of the duties of absent employees who retain their place of work (for example, during an employee’s vacation under Article 114 of the Labor Code of the Russian Federation, during a temporary transfer to another job under Article 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 housekeeping. For this case, the time period is not defined.

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 with another person not only in the listed cases, but also in the cases provided for the conclusion of an urgent 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 personnel

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 the law may establish additional restrictions 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 on the provision by the receiving party 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 staff's labor corresponds to the functions specified in the employment contracts, and also whether the receiving party complies with 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 compensation (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) dangerous working conditions is established on the basis of information provided by the receiving party (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 to 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, an official may be fined from 35 to 50 thousand rubles, for 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).

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 holiday falls on new year holidays, 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. Since holidays are not included in the account of vacation days. 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 of calendar days of vacation.

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.

Is it true, 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…

We are an interior design firm with a staff of 7 people. One of the architects asked to be fired in December own will, the head was not against his departure. But so far there has been no written statement. Recently, he stated that he changed his mind (he just wants to take a vacation), then go out for a couple of weeks and already quit on January 01, 2018. But what to do in such a situation, this is a public holiday and we go to work only on January 9, 2018.

Answer

Norm Part 3 Art. 84.1 of the Labor Code of the Russian Federation states: “The day of termination of the employment contract in all cases is the last day of the employee’s work, except for cases when the employee did not actually work, but behind him in accordance with this Code or another federal law the place of work (position) was preserved.

This means that when submitting a letter of resignation filled out according to the sample, in 2018 a person must indicate not a day off, but a working day - 01/09/2018. This should also be reflected in the order. When the last calendar day falls on a non-working day (in your case, a holiday), the day of dismissal is recognized as the day following the weekend. The norm is specified in part 4 of Art. 14 of the Labor Code of the Russian Federation: “If the last day of the term falls on a non-working day, then the expiration day of the term is the next working day following it.”

Therefore, there is a definite answer to the question “is it possible to fire on January 01” - no. The dismissal should be carried out on 01/09/2018. If you do not follow this rule, you risk violating the requirements Labor Code, which says that for the period of holidays and weekends, the employee retains his workplace And labor rights. Dismiss him on 12/31/2016 - deprive him of such legal rights.

Regardless of the date of filing a resignation letter filled out according to the sample (can be downloaded), it is still better to draw up an order on 01/09/2018. This is due to the fact that the employee (when issuing the order earlier) will be able to withdraw it.

Since January 1, 2019, Russia has switched off TV broadcasting in analogue format. Citizens themselves must make sure that their home has a TV with a built-in tuner or a special set-top box. This must be done today so that after the New Year holidays you will not be left without your favorite programs.

After the information appeared that Russia from 2019 is completely switching to digital television, people joked that they could stay for the New Year without television broadcasts. As it turned out, the joke actually turned into the truth.

The government has long been reporting that the country will soon completely abandon analog television. Such a transition was planned in the Federal Program for 2009-2015, but it was not implemented.

Now they say that from January 1, 2019, the country will completely abandon analog television. In fact, citizens should not worry that they will not be able to watch their favorite programs on analogue air on New Year's Eve. The transition will be gradual, it will not affect all regions at once. Not so long ago, they announced that they would turn off analog television from January 10, 2019.

However, the Ministry digital development and communications have warned Russians who use analog TV to think ahead about buying a new TV or set-top box that will broadcast digital air.

How many days will be allocated for the purchase of a digital set-top box after January 1, 2019

The Russians were warned that today they need to buy set-top boxes to watch digital television. The Ministry of Digital Development and Communications reported that it will be more difficult to switch to digital during the New Year holidays, since there may be a big boom in the sale of set-top boxes and TVs with a built-in tuner.

10 days from the beginning of the year are allocated for the transition to digital television. This suggests that citizens will still be able to watch analog TV on New Year's holidays, and after that they will need to buy a set-top box or a new TV. The department said that regional companies themselves determine until what time they will broadcast on the analog network.

The Russian Television and Radio Broadcasting Network (RTRS) reported that the transition to digital television has its advantages. The Russians will receive many TV channels in excellent quality, comparable to those offered in paid packages. RTRS experts believe that there will be no particular problems with the transition, since the cost of the set-top box is only 700-800 rubles.

What you need to buy to switch to digital TV from January 1, 2019

As you already know, the transition to digital TV will begin after the New Year holidays, but you need to make sure that the TV screen does not “go out” today. If you are using an old TV, then you need to buy a set-top box.

In the store, you need to purchase a set-top box that supports the DVB-T2 format. It is easily customizable. All you need is to plug the antenna cable into a special connector and set up reception. The only drawback: setting and switching channels is carried out using the remote control from the set-top box.

Modern equipment supports YouTube viewing if Wi-Fi is available in the apartment. The device has a USB port for using a flash drive. You can also read data from memory cards.

In addition to such equipment, there are TV-Boxes and other set-top boxes of this type on sale that turn an ordinary TV into a Smart TV, but you need the Internet to use them.