I half of 2017

		January	February	March	I sq.	April	May	June	II quarter.	I half year
	Number of days
	Calendar days	31	28	31	90	30	31	30	91	181
	Work days	17	18	22	57	20	20	21	61	118
	Weekends and holidays	14	10	9	33	10	11	9	30	63
	Working time in hours
	At 40 hour week	136	143	175	454	160	160	168	488	942
	At 36 hour week	122,4	128,6	157,4	408,4	144	144	151,2	439,2	847,6
	At 24 hour week	81,6	85,4	104,6	271,6	96	96	100,8	292,8	564,4

II half of 2017

Number of days (calendar/working/weekends and holidays) and working hours in 2017

		July	August	September	III quarter.	October	November	December	IV quarter.	II half year	2016
	Number of days
	Calendar days	31	31	30	92	31	30	31	92	184	365
	Work days	21	23	21	65	22	21	21	64	129	247
	Weekends and holidays	10	8	9	27	9	9	10	28	55	118
	Working time in hours
	At 40 hour week	168	184	168	520	176	167	168	511	1031	1973
	At 36 hour week	151,2	165,6	151,2	468	158,4	150,2	151,2	459,8	927,8	1775,4
	At 24 hour week	100,8	110,4	100,8	312	105,6	99,8	100,8	306,2	618,2	1182,6

* Pre-holiday days, on which the duration of work is reduced by one hour.

Commentary on the production calendar for 2017

This production calendar provides the norm of working hours for months, quarters and 2017 as a whole with 40-, 36- and 24-hour working weeks, as well as the number of working days and days off with a five-day working week with two days off.

Non-working holidays

Article 112 of the Labor Code of the Russian Federation establishes the following non-working holidays in the Russian Federation:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 - National Unity Day.

According to Article 6 of the Labor Code of the Russian Federation, additional non-working holidays may be established by laws and other regulatory legal acts of state authorities of the constituent entities of the Russian Federation. The corresponding norm is also contained in the Decree of the Presidium of the Supreme Court of the Russian Federation of December 21, 2011 No. 20-PV11 and in paragraph 8 of the letter of the Ministry of Labor of Russia of July 10, 2003 No. 1139-21.

In addition, religious holidays may be declared non-working holidays in the manner prescribed by Part 7 of Art. 4 of the Federal Law of September 26, 1997 No. 125-FZ.

Weekend transfer

In accordance with part five of Article 112 of the Labor Code of the Russian Federation, for the rational use of weekends and non-working holidays by employees, days off may be transferred to other days by federal law or a regulatory legal act of the Government of the Russian Federation.

In 2017, in accordance with the draft Decree of the Government of the Russian Federation "On the transfer of days off in 2017", posted at , the following days off were postponed:

• from Sunday 1 January to Friday 24 February;
• from Saturday 7 January to Monday 8 May.

Therefore, taking into account the postponement of days off in 2017, the “New Year holidays” for employees will last 8 days - from January 1 to January 8, 2017.

In April-May 2017, employees will have a rest from April 29 to May 1 in connection with the celebration of the Spring and Labor Day, as well as from May 6 to 9 in connection with the celebration of Victory Day.

In June, the rest period in connection with the celebration of the Day of Russia will last 3 days (June 10 - 12), and in November in connection with the celebration of the Day of National Unity - from November 4 to November 6, 2017.

Definition of working hours

In accordance with the Order, approved. By order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n, the norm of working time is calculated depending on the established working time per week according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift). So, with a 40-hour working week, the norm of working time is 8 hours, with a working week of 36 hours it will be 7.2 hours, with a 24-hour working week - 4.8 hours.

In accordance with Part 1 of Article 95 of the Labor Code of the Russian Federation, the duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour. In 2017, employees will work one hour less on February 22, March 7, November 3.

The norm of working time calculated in the specified order applies to all modes of work and rest.

Examples

In January 2017, with a five-day working week with two days off, there will be 17 working days and 14 days off.

The working hours in January 2017 will be:

• with a 40-hour work week - 136 hours (8 hours x 17 days);
• with a 36-hour working week - 122.4 hours (7.2 hours x 17 days);
• with a 24-hour work week - 81.6 hours (4.8 hours x 17 days).

In 2017, in total, with a five-day working week with two days off, there will be 247 working days, including 3 one-hour working days indicated above, and 118 days off and non-working holidays. Interestingly, the number of working days in 2017 did not change compared to 2016, and the number of days off and non-working holidays decreased by one day.

The working hours for 2017 will be:

• with a 40-hour working week - 1,973 hours (one hour less than in 2016)
  (8 hours x 247 days - 3 hours = 1,973 hours);
• with a 36-hour work week - 1,775.4 hours
  (7.2 hours X 247 days - 3 hours = 1,775.4 hours);
• with a 24-hour work week - 1,182.6 hours
  (4.8 hours X 247 days - 3 hours = 1,182.6 hours).

The production calendar for 2017, approved by the government of the Russian Federation, includes working hours in 2017. The 2017 production calendar reflects public holidays and weekends. A detailed commentary on the application of the production calendar for 2017 will help without payroll errors,sick leave or holiday pay, andcalculate working hours.

Attention!
Weekends and the number of working days in 2017 are approved by Decree of the Government of the Russian Federation of August 4, 2016 No. 756.

How to make a production calendar for 2017

The production calendar for 2017 is compiled, taking into account the following rules.

According to Article 112 of the Labor Code of the Russian Federation, non-working holidays (weekends) in Russia are:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 - National Unity Day.

If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.

The production calendar for 2017 was also compiled taking into account additional transfers of the New Year holidays. The fact is that federal laws or the Government of the Russian Federation may establish a special procedure for postponing holidays when they coincide with weekends (for example, for the New Year holidays). This follows from the provisions of parts 2 and 5 of Article 112 of the Labor Code of the Russian Federation. In 2017, January 1 and 7 fell on a weekend. The resulting additional days off will be postponed as follows: from January 1 to February 24, from January 7 to May 8.

In addition to the all-Russian regional legislation, additional non-working holidays (weekends) can be established (part 1 of article 6 of the Labor Code of the Russian Federation, resolution of the Presidium of the Supreme Court of the Russian Federation of December 21, 2011 No. 20-PV11).

As a rule, the norm of working time for certain periods of time is calculated according to the schedule of a five-day working week with two days off (a day off on Saturday and a day off on Sunday) based on the following duration of daily work (shift):

• with a 40-hour work week, eight hours;
• when the working week is less than 40 hours, the number of hours obtained by dividing the established working week by five days.

On the eve of non-working holidays, working hours are reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

Production calendar for the 1st (I) quarter of 2017

	JANUARY						FEBRUARY					MARCH
Monday		2	9	16	23	30		6	13	20	27		6	13	20	27
Tuesday		3	10	17	24	31		7	14	21	28		7*	14	21	28
Wednesday		4	11	18	25		1	8	15	22*		1	8	15	22	29
Thursday		5	12	19	26		2	9	16	23		2	9	16	23	30
Friday		6	13	20	27		3	10	17	24		3	10	17	24	31
Saturday		7	14	21	28		4	11	18	25		4	11	18	25
Sunday	1	8	15	22	29		5	12	19	26		5	12	19	26

*

Norm of working hours (working hours) in the 1st quarter of 2017

Indicator / period	January	February	March	1 quarter 2017
Calendar days in the 1st quarter of 2017	31	28	31	90
Working days in the 1st quarter of 2017	17	18	22	57
Weekends and holidaysin the 1st quarter of 2017	14	10	9	33
	136	143	175	454
	122,4	128,6	157,4	408,4
	81,6	85,4	104,6	271,6

Reporting deadlines in the 1st quarter of 2017

SZV-M for December 2016 is the first report that accountants will submit in 2017. After SZV-M, you need to submit information about the average number of employees. Submit this report even if the number of employees as of January 1, 2017 is “0” people. Only individual entrepreneurs without employees are exempted from the zero report.

Before January 20, send 4-FSS on paper, before the 25th, you can submit an electronic calculation. In 2017, a new form 4-FSS will be in effect. It was approved by the order of the fund dated September 26, 2016 No. 381. Only data on contributions for injuries remained in it. But for the report for 2016, take the old form, approved by order of the FSS dated February 26, 2015 No. 59.

In the first quarter of 2017, the companies will hand over RSV-1 for 2016 for the last time. Deadline - February 15 for paper, February 20 for electronic payment.

At the end of March are important reporting dates. Submit your income tax return for 2016 by the 28th. March 30 is the last day for the property tax return for the year, and March 31 is the last day for the annual financial statements and the simplified tax return.

The deadlines for reporting in the 1st quarter of 2017 are in the table.

Table. Accountant's calendar for the 1st quarter of 2017

Reporting		Related Articles
In January
Information on the average number of employees for the previous calendar year (2016)	January 20th	Information on the average number of employees for 2016
SZV-M for December 2016	January 16 (January 15 - Sunday)	SZV-M 2016
Declaration on UTII for the IV quarter of 2016	January 20th	Declaration on UTII for the 4th quarter of 2016
4-FSS for 2016	January 25/January 20	4-FSS for 2016: form, delivery, filling
VAT declaration for the IV quarter of 2016	The 25th of January	Filling out a VAT return in 2017 step by step instructions
In February
Transport tax declaration for 2016	1st of February	Vehicle tax reporting
Land tax declaration for 2016	1st of February	Land tax declaration
SZV-M for January	February, 15	New deadlines for the delivery of SZV-M from 2017
RSV-1 PFR for 2016	February 20/February 15	RSV-1 for the 4th quarter of 2016: filling out procedure
In March
2-personal income tax with the sign "2" (on the impossibility of withholding personal income tax)	March 1
SZV-M for February	March 15th
Income tax return for 2016	March 28	Income tax return from 2017: form, sample filling
Declaration on property tax for 2016	March 31	Calculation of property tax for the 4th quarter of 2016
Declaration on the simplified tax system for 2016 (for organizations)	March 31	Declaration on the simplified tax system for 2016: a new form
Accounting statements for 2016	March 31	Reporting period for financial statements; Accounting statements of small businesses

Production calendar for the 2nd (II) quarter of 2017

	APRIL					MAY						JUNE
Monday		3	10	17	24		1	8	15	22	29		5	12	19	26
Tuesday		4	11	18	25		2	9	16	23	30		6	13	20	27
Wednesday		5	12	19	26		3	10	17	24	31		7	14	21	28
Thursday		6	13	20	27		4	11	18	25		1	8	15	22	29
Friday		7	14	21	28		5	12	19	26		2	9	16	23	30
Saturday	1	8	15	22	29		6	13	20	27		3	10	17	24
Sunday	2	9	16	23	30		7	14	21	28		4	11	18	25

Norm of working time (working hours) in the 2nd quarter of 2017 and 1st half of 2017

Number of days (five-day work week)
Indicator/period	April	May	June	2nd quarter 2017	1st half of 2017
Calendar days in the 2nd quarter of 2017	30	31	30	91	181
Working days in the 2nd quarter of 2017	20	20	21	61	118
Weekends and holidays in the 2nd quarter of 2017	10	11	9	30	63
Working hours (number of working hours)
According to the production calendar with a 40-hour working week
According to the production calendar with a 36-hour working week
According to the production calendar with a 24-hour working week

Reporting deadlines in the 2nd quarter of 2017

In early April, submit 2-personal income tax and 6-personal income tax for 2016. On April 20, companies will report on injury contributions for the first time through the updated 4-FSS. Electronic payment can be sent until April 25.

Before May 2, submit a new calculation of insurance premiums to the IFTS. On the same day - an important reporting date for IP. May 2 is the last day when entrepreneurs can submit a simplified tax return for 2016 without penalty. These and other important accounting dates are in the table.

Table. Accountant's calendar for the 2nd quarter of 2017

Reporting	Deadline for reporting in 2017 in electronic form / on paper	Related Articles
In April
2-NDFL: with the sign "1" (on accrued and withheld personal income tax)		In what form to hand over 2-personal income tax for 2016
6-NDFL for 2016	April 3 (April 1 - Saturday)	6-NDFL for the 4th quarter of 2016
SZV-M for March, Certificate and statement of confirmation of the main activity in the FSS	April 17 (April 15 - Saturday)
Declaration on UTII for the I quarter	20 April
4-FSS for the I quarter	April 25/April 20	4 FSS for the 1st quarter of 2017 filling out the form
VAT declaration for the 1st quarter	25th of April
Income tax return for the first quarter	April 28	Income tax return for the 1st quarter of 2017: sample filling
In May
Calculation of insurance premiums for the 1st quarter		Calculation of insurance premiums in the Federal Tax Service 2017
6-personal income tax for the I quarter	May 2 (April 30 - Sunday)
Calculation of advance payments for property tax for the 1st quarter	May 2 (April 30 - Sunday)
Declaration on the simplified tax system for 2016 (for individual entrepreneurs)	May 2 (April 30 - Sunday)
SZV-M for April	May 15	SZV-M for April 2017: deadlines, form, sample
In June
SZV-M for May	June 15	May 2017 Accountant Calendar

Production calendar for the 3rd (III) quarter of 2017

	JULY						AUGUST					SEPTEMBER
Monday		3	10	17	24	31		7	14	21	28		4	11	18	25
Tuesday		4	11	18	25		1	8	15	22	29		5	12	19	26
Wednesday		5	12	19	26		2	9	16	23	30		6	13	20	27
Thursday		6	13	20	27		3	10	17	24	31		7	14	21	28
Friday		7	14	21	28		4	11	18	25		1	8	15	22	29
Saturday	1	8	15	22	29		5	12	19	26		2	9	16	23	30
Sunday	2	9	16	23	30		6	13	20	27		3	10	17	24

Norm of working time (working hours) in the 3rd quarter and 9 months of 2017

Number of days (five-day work week)
Indicator / period	July	August	September	3rd quarter 2017	9 months 2017
Calendar daysin the 3rd quarter of 2017
Work daysin the 3rd quarter of 2017
Weekends and holidaysin the 3rd quarter of 2017
Working hours (number of working hours)
According to the production calendar with a 40-hour working week
According to the production calendar with a 36-hour working week
According to the production calendar with a 24-hour working week

Reporting deadlines in the 3rd quarter of 2017

Before July 20, companies must submit a paper 4-FSS on contributions for injuries for the six months or send an electronic form before the 25th. July 25 is the last day to submit the VAT return for the second quarter. July 28 is the deadline for the half-year income tax return. July 31 is the last day for 6-personal income tax.

Table. Accountant's calendar for the 3rd quarter of 2017

Reporting	Deadline for reporting in 2017 in electronic form / on paper
In July
SZV-M for June	July 17 (July 15 - Saturday)	Form SZV-M in the FIU in 2017: who delivers and when
Declaration on UTII for the II quarter	July 20	Declaration on UTII for the 2nd quarter of 2017: download the form
4-FSS for half a year	July 25/July 20
VAT declaration for II quarter	July 25
half-year income tax return	July 28th
Calculation of insurance premiums for half a year		Calculation of insurance premiums for the 2nd quarter of 2017: form, terms, sample
Calculation of advance payments for property tax for the half year (II quarter)	July 31 (July 30 - Sunday)
6-personal income tax for half a year	July 31
In August
SZV-M for July	August 15	Penalty for late delivery of SZV-M in 2017	19	26
Wednesday		4	11	18	25		1	8	15	22	29		6	13	20	27
Thursday		5	12	19	26		2	9	16	23	30		7	14	21	28
Friday		6	13	20	27		3*	10	17	24		1	8	15	22	29
Saturday		7	14	21	28		4	11	18	25		2	9	16	23	30
Sunday	1	8	15	22	29		5	12	19	26		3	10	17	24	31

* Pre-holiday days, on which the duration of work is reduced by one hour.

Norm of working time (working hours) in the 4th quarter of 2017, the 2nd half of the year and 2017

Number of days (five-day work week)
Indicator / period	October	November	December	4th quarter 2017	2nd half of 2017	2017
Calendar daysin the 4th quarter of 2017
Work daysin the 4th quarter of 2017
Weekends and holidays in the 4th quarter of 2017
Working hours (number of working hours)
According to the production calendar with a 40-hour working week
According to the production calendar with a 36-hour working week
According to the production calendar with a 24-hour working week

Reporting deadlines in the 4th quarter of 2017

In October 2017, the accountant has a busy reporting time:

These and other key reporting dates for the 4th quarter, see the table below.

Table. Accountant's calendar for the 4th quarter of 2017 and in 2018 for reports for 2017

Reporting	Deadline for reporting in 2017 in electronic form / on paper
In October
SZV-M for September
Declaration on UTII for the III quarter
4-FSS for 9 months
VAT declaration for the III quarter
Calculation of insurance premiums for 9 months
Calculation of advance payments on property tax for 9 months (III quarter)
Income tax return for 9 months
6-personal income tax for 9 months
In November
SZV-M for October
December
SZV-M for November
In 2018 For 2017
SZV-M for December	Declaration

Every company knows that paying taxes on time is just as important as paying wages. Tax calendars will remind you when and what tax to pay.

Production calendar- This is an important assistant in the work of an accountant! The information provided in the production calendar will help you avoid errors in payroll, facilitate the calculation of working hours, sick leave or vacation.

The calendar for 2019 will show the holidays, talk about the transfer of weekends and holidays in the current year.

On one page, designed as a calendar with comments, we tried to collect all the basic information that is required in your work every day!

This production calendar has been prepared on the basis of Decree Pof the Government of the Russian Federation dated October 1, 2018 No. 1163 " "

First quarter

		JANUARY						FEBRUARY						MARCH
Mon			7	14	21	28			4	11	18	25			4	11	18	25
Tue		1	8	15	22	29			5	12	19	26			5	12	19	26
Wed		2	9	16	23	30			6	13	20	27			6	13	20	27
Thu		3	10	17	24	31			7	14	21	28			7*	14	21	28
Fri		4	11	18	25			1	8	15	22*			1	8	15	22	29
Sat		5	12	19	26			2	9	16	23			2	9	16	23	30
Sun		6	13	20	27			3	10	17	24			3	10	17	24	31

	January	February	March	I sq.
Number of days
Calendar	31	28	31	90
workers	17	20	20	57
Weekends, holidays	14	8	11	33
Working time (in hours)
40 hours. a week	136	159	159	454
36 hours. a week	122,4	143	143	408,4
24 hours. a week	81,6	95	95	271,6

Second quarter

		APRIL						MAY						JUNE
Mon		1	8	15	22	29			6	13	20	27			3	10	17	24
Tue		2	9	16	23	30*			7	14	21	28			4	11*	18	25
Wed		3	10	17	24			1	8*	15	22	29			5	12	19	26
Thu		4	11	18	25			2	9	16	23	30			6	13	20	27
Fri		5	12	19	26			3	10	17	24	31			7	14	21	28
Sat		6	13	20	27			4	11	18	25			1	8	15	22	29
Sun		7	14	21	28			5	12	19	26			2	9	16	23	30

	April	May	June	II quarter.	1st p/y
Number of days
Calendar	30	31	30	91	181
workers	22	18	19	59	116
Weekends, holidays	8	13	11	32	65
Working time (in hours)
40 hours. a week	175	143	151	469	923
36 hours. a week	157,4	128,6	135,8	421,8	830,2
24 hours. a week	104,6	85,4	90,2	280,2	551,8

Third quarter

		JULY						AUGUST						SEPTEMBER
Mon		1	8	15	22	29			5	12	19	26			2	9	16	23/30
Tue		2	9	16	23	30			6	13	20	27			3	10	17	24
Wed		3	10	17	24	31			7	14	21	28			4	11	18	25
Thu		4	11	18	25			1	8	15	22	29			5	12	19	26
Fri		5	12	19	26			2	9	16	23	30			6	13	20	27
Sat		6	13	20	27			3	10	17	24	31			7	14	21	28
Sun		7	14	21	28			4	11	18	25			1	8	15	22	29

	July	August	September	III quarter.
Number of days
Calendar	31	31	30	92
workers	23	22	21	66
Weekends, holidays	8	9	9	26
Working time (in hours)
40 hours. a week	184	176	168	528
36 hours. a week	165,6	158,4	151,2	475,2
24 hours. a week	110,4	105,6	100,8	316,8

fourth quarter

		OCTOBER						NOVEMBER						DECEMBER
Mon			7	14	21	28			4	11	18	25			2	9	16	23/30
Tue		1	8	15	22	29			5	12	19	26			3	10	17	24/31*
Wed		2	9	16	23	30			6	13	20	27			4	11	18	25
Thu		3	10	17	24	31			7	14	21	28			5	12	19	26
Fri		4	11	18	25			1	8	15	22	29			6	13	20	27
Sat		5	12	19	26			2	9	16	23	30			7	14	21	28
Sun		6	13	20	27			3	10	17	24			1	8	15	22	29

	October	november	December	IV quarter.	2nd p/y	2019 G.
Number of days
Calendar	31	30	31	92	184	365
workers	23	20	22	65	131	247
Weekends, holidays	8	10	9	27	53	118
Working time (in hours)
40 hours. a week	184	160	175	519	1047	1970
36 hours. a week	165,6	144	157,4	467	942,2	1772,4
24 hours. a week	110,4	96	104,6	311	627,8	1179,6

* Pre-holiday days, on which the duration of work is reduced by one hour.

Before talking in detail about the norm of working time (hereinafter also - NRT), one should understand the basics: what it consists of and what it affects. In this article, we analyze in detail how the norm of working hours for 2017 is calculated.

Annual Challenge

To produce any type of product, including in completely different industries and production, the agricultural sector, it is necessary to use the labor skills of the relevant personnel. From obtaining a kitchen stool to creating a jet aircraft, any product or product is produced anyway with the participation of a person.

A group of specialists, a large team or an individual master in their sector of activity spend a certain amount of time on work. Therefore, when planning production processes and mutual cooperation with other companies and buyers of manufactured products, the manufacturer must calculate in advance the working hours for each specialty involved in his enterprise. Ultimately, this also affects the number of employees who can be accepted into the organization.

In short, the management, together with the HR department and raters, has to calculate the NRT every year.

How to determine the annual rate

First, let's break down the term itself. As a general rule, the norm of working time is the number of hours spent on work for a calendar period. Usually. Based on 40 hours a week.

Today, it is calculated on the basis of the order, which is set out in the order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n (hereinafter also referred to as the Procedure).

According to the provisions of this regulatory act, the duration of the working week (at a rate of 40 working hours, and sometimes less) is divided by the number 5 (if a person works on a 5-day schedule) and multiplied by the number of working days per year. After that, from the result obtained, the number of hours by which the working days were reduced, which go right before the official public holidays, is subtracted:

• New Year;
• May 9;
• other similar holidays.

By law, a working day and at the same time a pre-holiday day is usually considered to be reduced by 1 working hour.

The norm of working hours for the next year must be calculated before the end of the previous year. In this case, you need to take into account:

1. Requirements of the labor legislation of the Russian Federation.
2. Decrees of the Government of the Russian Federation, correcting working days and holidays for the next year.

So, regarding the period of 2017, the Cabinet of Ministers of the Russian Federation issued a resolution of August 04, 2016 No. 756. It says that such days of rest will be postponed:

• 01/01/2017 to 02/24/2017;
• 01/07/2017 to 05/08/2017.

It is possible that for a beginner in the field of labor rationing, these procedures will seem confusing and difficult to understand. However, only taking into account all these regulations and by-laws, you can find out how the norm of working hours for 2017 and subsequent labor periods is correctly calculated.

Number of working hours in 2017

When determining it, the following provisions should be taken into account:

• even if the employee works 5 or 6 days a week, Sunday is considered a day off;
• it is possible to postpone a day off for individual specialists only if the enterprise, for an objective reason, is not able to stop the work process for the weekend. That is, the staff must perform their duties both on Saturday and Sunday. This is evidenced by article 111 of the Labor Code;
• article 112 of the Labor Code of the Russian Federation contains a list of holidays, upon the occurrence of which employees rest.

The Labor Code also includes the New Year holidays as holidays (from 01.01 to 08.01 inclusive). Christmas is also classified as a holiday with the appointment of a day off.

In addition, a holiday that falls on a weekend transfers such a day of rest. This principle works every year. The only exceptions are the first 8 days of January - New Year and Christmas. The fact is that the transfer of days of rest to the New Year holidays does not automatically occur. Every year, the Government of the Russian Federation, in a separate order, approves in return the days when employees of enterprises rest and do not go to work. This moment is stipulated by part 5 of article 112 of the Labor Code of the Russian Federation.

According to the legislation (part 1 of article 95 of the Labor Code of the Russian Federation), the length of the working day on the eve of an official holiday should be cut by 1 hour.

All of the above requirements of the Labor Code of the Russian Federation, as well as the accounting of the Procedure, are the basis for calculating working time for a calendar year. Speaking specifically and in numbers, the norm of working hours for 2017 will be as follows:

Average monthly NRT for 2017

Meanwhile, knowledge of the total annual time for work does not give a complete picture of the working hours in each month. Full accounting requires being aware of the average monthly working time (each month separately).

For these purposes, the number of calendar days in a month matters. It can be from 28 to 31. So, 2017 is not considered a leap year. In addition, each month has its own number of holidays and days off. And it differs significantly. For example, in January - as many as 8 days in addition to the weekend are declared non-working. But April and October in 2017 do not have non-working holidays at all.

Thus, you can use the average monthly number of working hours to plan the workflow. It is necessary to collect together all the data for a particular year and the duration of the work in it, calculated in hours.

It is generally accepted that the average amount of working time per month is obtained by dividing the total annual amount of hours by 12. So, for employees with different hours of work, the norm of working hours for 2017 is shown in the table.

Other NRVs for 2017 in Russia

In practice, the accounting department and the personnel department need additional data on working time standards for 2017. The information will be more complete if you know that in 2017 with a 40-hour work week:

• total number of working days - 247;
• weekends and holidays - 118 days;
• shortened days - 3.

Quarterly table of working hours in 2017
Quarter	Working days	Working hours
1st	57	520
II	61	488
III	65	520
IV	64	511

Local Features

The above figures refer to the entire Russian Federation. But in some regions, their own days of rest associated with local religious holidays can be announced. Namely, on the basis of Article 4 of the Law “On Freedom of Conscience and Religious Associations” of September 26, 1997 No. 125-FZ.

There are also additional provisions that give the authorities of the constituent entities of the Russian Federation to make certain calendar dates days off for reasons other than religious ones. These are article 6 of the Labor Code and paragraph 8 of the letter of the Ministry of Labor of Russia dated June 10, 2003 No. 1139-21.

In such cases, the estimated norm of hours of work for 2017 will look different than in the main in Russia.

Local destination weekends have an essential feature. If they are introduced, then the region compensates itself for all losses in income.

Employee category accounting

It is necessary to calculate NRV taking into account the category of specialist and the specifics of the work. So, in some moments, the working time of the staff should be cut. Despite the fact that other employees of this enterprise, working on the same schedule, do not receive changes in their work schedule.

For example:

• article 92 of the Labor Code refers to the limit of working hours for employees with disabilities of the first two groups. A maximum of 35 hours per week they can be involved in the enterprise;
• if there are works with harmfulness of the 3rd or 4th degree - no more than 36 working hours;
• article 94 of the Labor Code of the Russian Federation limits the working time of minor employees. Duration - no more than 7 hours a day. And if he is under 16 years old, then the maximum is 5 hours at work.

Each enterprise takes these moments into account and takes into account the time it takes for the work process as a whole.

Production calendar, taking into account the norm of working hours for 2017

It is not uncommon to find a production calendar in factories or on the Internet that takes into account all work shifts, holidays, weekends, shifts in working hours, etc. (see figure below). It should be noted that such a calendar stands somewhat apart from the Labor Code and the Order, since it does not have official recognition. It cannot be considered a normative act.

However, in practical use, the calendar is very convenient, which is why it is often used. Accountants use it in calculating paid days (for example, on sick leave), and the personnel department uses it to schedule employees' vacations.

That is, such a calendar is compiled independently on the basis of a regular calendar, where weekends and holidays are indicated. It can be bought at any bookstore before next year. In it, everything is marked out in detail on the basis of the norms of the Labor Code of the Russian Federation and government decrees. In a similar calendar, the duration of working hours is prescribed for each day of this year. Of course, its size should be such that all the necessary notes are placed.

An enterprise that calculates working hours for staff should carefully monitor annual calendar changes and the overlap of public holidays with weekends. It is also necessary to constantly review the news and not miss the appearance of changes or additions to the normative acts of labor legislation that regulate the length of working hours for any profession and / or category of workers.