Information assistants that facilitate the work of accounting and personnel are various calendars with the dates of important tax and statistical reporting painted in them. One of these popular "reminders" was the production calendar 2018. It is compiled annually. It is based on the Decree of the Government of the Russian Federation, which regulates the transfer of days off during the current year. It ensures the rational use of working days, weekends and holidays. A new legislative act on the distribution of days off in 2018 was issued on June 20, 2017.
From this day on, all departments of the enterprise can plan vacation schedules, work hours calculations, action plans for any period by month or quarter. But the standard working time is a five-day week: working days from Monday to Friday and two days off. Working hours vary from 8 hours (normal) to 4.8 hours (short day). Accordingly, the working week can be 40, 36 and 24 hours.
The amount of working time is determined on the basis of the Procedure, which is approved by the order of the Ministry of Health and Social Development. The formula by which the rate is calculated is given in the above document. It is quite simple: the number of working hours in a week, for example, 40 divided by 5, then the resulting number is multiplied by the number of working days that are in the month, and finally, subtract the hours of reduced working days. But today accounting and personnel can forget even about these simple calculations. After all, the production calendar 2018 already contains the necessary numbers, comments and tips.
247 working days in 2018, 118 days off. The first quarter (January, February, March) of the year probably has the largest number of holidays - New Year's and Christmas holidays in January.
- The first month of the year begins with the holidays that all Russians are waiting for, they will last from December 30, 2017 to January 8, 2018. They also include Christmas, the 7th. January 2018 has 17 working shifts, six days off and eight public holidays.
- February - Defender of the Fatherland Day, February 23 in the 18th year falls on a working day of a five-day week. Therefore, the day preceding it, the 22nd, is a shortened pre-holiday day. That is, one of the days off will be “long”, from February 23 to February 25.
- In March, with holidays and weekends, there are 31 days. Twenty working days, ten days off and one holiday non-working day.
Here, the Government of the Russian Federation carried out the transfer of Saturday January 6 to Friday March 9. As a result, we got a small spring break, because together with Saturday and Sunday there were four days of rest: 8,9,10, March 11.
Second quarter
The next period is April, May, June. In it, state transfers affected all three months.
- There are 30 days in April, of which 21 are working, 9 days off. The 28th day of the month is pre-holiday, according to the first part of Article 95 of the Labor Code of the Russian Federation, it is shortened by one hour. It is affected by the postponement - this Saturday has been postponed to Monday, April 30th. So there was a continuous, four-day, rest period. The first holidays in May begin on April 29 and will last until May 2 inclusive.
- In total, May contains twenty working days, 9 days off and two holidays - Victory Day and the Spring and Labor Day. The second holiday of May falls in the middle of the working week. It was not affected by the transfers, so May 8 is shortened by one hour according to the current labor legislation, and May 9 (Wednesday) is a non-working holiday.
- The June work schedule in 2018 consists of 20 days of work, nine days off and Russia Day. This holiday, June 12, falls on Tuesday. Government Decree "On the postponement of days off" dated 06/20/17. Saturday, June 9 goes to the nearest Monday, June 11. The Russians are waiting for a working Saturday, and then a period of continuous rest includes June 10, 11, 12.
Third quarter
In the third quarter of 18 - July, August and September. There are no holidays during these months, but the period is significant in terms of accounting and the work of the labor protection service.
- In July, before the 27th, the accounting department submits an important report on the profits of the enterprise and organization and pays the tax of the same name.
- Until August 1, the structures of the organization responsible for labor safety submit to the FSS an action plan for labor protection to reimburse part of the costs that have already been made or are planned to be completed by the end of the year.
- September, twenty days of work and ten days off is the traditional start of business activity, more employees took their regular annual holidays.
If during the vacation there were reviews and or sick leave, it is possible to adjust its continuation, including being guided by the Decree of the Government of the Russian Federation on the transfer of days.
fourth quarter
The last quarter, consisting of October, November and December, includes one holiday, November 4, National Unity Day.
- October, as determined by the production calendar for 2018 with holidays, becomes the leader in the number of working days: there are 23 of them and eight days off.
- November consists of 21 working days and 9 non-working days, including a public holiday. It falls on Sunday, which means, according to Article 112 of the Labor Code, it is transferred to a working day, Monday, November 5th. The first weekend of November becomes extended - from Saturday, November 3 to Monday, November 5. For those businesses that operate a six-day work week, Saturday will be a shortened pre-holiday day.
- And in December, on the contrary, one of the Saturdays will be shortened, but working - December 29, the Government moved to December 31, ensuring the continuity of the rest period of Russians during the New Year holidays.
Briefly at the end of the year
The calendar of production dates for the 18th year, approved by the government, does not contain fundamentally new legislative initiatives. Despite the bills submitted to the Duma to abolish the New Year holidays or to add their duration to the May holiday, it does not reflect anything of the kind. It can be downloaded here in a convenient format with comments and necessary footnotes to print or just save. The relevance of all information available in the calendar strictly complies with regulatory documents.
Download:
- – image (without working time).
- – image (with working time).
- / - You can edit the design to your taste.
- - convenient format for printing.
If you notice an error or have more accurate information, be sure to write in the comments.
The article will help you easily cope with the calculation of the norm of working hours in 2019 with 40, 36 and 24-hour working weeks. Use the prepared table by months and quarters, study the calculation procedure.
Read our article:
Working hours for 2019 - how to calculate
What is the normal duration of labor time is an important question for both personnel officers and employees. According to the Labor Code of the Russian Federation, the norm is forty hours a week. This is the maximum that an employee can work out in a week, both with a five-day regime and with a six-day one.
The standard working day is 8 hours. Based on this figure, they draw up schedules and determine the balance of labor time. The monthly rate is easy to calculate based on the weekly rate. At the same time, it should be borne in mind that some categories of workers are supposed to work no more than 36 or 24 hours a week.
The number of working days (weekdays) in 2019 with a five-day working week is 247. The number of weekends and holidays is 118. Thus, the annual norm of working hours for 2019 with a 40-hour working week is 1970 hours (40 hours: 5 days. × 247 days - 6 hours).
How we will work and relax in 2020
The Ministry of Labor has determined how we will work and rest in 2020. The New Year holidays will be reduced, but the May holidays will be lengthened. The number of working days and hours in 2020 will increase, and the number of days that need to be reduced by one hour will also change. The experts of the "Handbook of Personnel Officer" magazine have prepared for you production calendars for 2020 for the five-day and six-day periods, download them and use them in your work.
With a shift work schedule, the duration of work still cannot exceed 40 hours per week. This is achieved by alternating days of work and rest according to the shift schedule. This order also applies to the twelve-hour day. Therefore, the norm of working time for 2019 with a shift schedule, regardless of the duration of the shift, is also - 1970 hours (40 hours: 5 days × 247 days - 6 hours).
The norm of night time per month according to the Labor Code is not established. However, when working at night, the duration of the shift should be shorter by 1 hour, that is, the employee must work a seven-hour shift. If, due to production needs, you have to work an eight-hour night shift, then the employee should be paid overtime at one and a half times.
Working hours for 2019: table
Number of days for a five day week |
Number of days for a six day week |
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Calendar days |
Weekends and holidays |
Calendar days |
Weekends and holidays |
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I quarter |
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II quarter |
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1st half |
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September |
Monthly norm of hours for 2019
The norm of working hours for 2019 by months depends on the number of weekdays. For example, in October 2019 there are 23 such days, respectively, the number of working hours per month is 184 (23 x 8).
To calculate the hourly duration of the working week (it can be 40, 39, 36.30, 24, etc.) is divided by 5 and multiplied by the number of working days in a particular month. After that, the number of hours by which the total reduction of the working day is made on the eve of the holidays is subtracted from the obtained value.
When workers stay in the office in the evenings and work on the weekends, they expect higher pay. If an irregular day is recognized as overtime work upon an employee’s complaint, you will have to accrue overtime and pay compensation for delayed payments. Read in the magazine "Handbook of Personnel Officer" how to take into account the processing of employees so as not to overpay.
It turns out that the norm of the duration of work per day or shift, depending on the length of the week, is as follows:
- with a 40-hour work week, it will be 8 hours;
- at 39 - 7.8;
- at 36 - 7.2;
- at 35 - 7;
- at 24 - 4.8.
In 2019, there will be six pre-holiday days - February 22, March 7, April 30, May 8, June 11 and New Year's Eve December 31. The duration of work on these days, as usual, is reduced by an hour. If a weekend is moved to a weekday, that day will not be shortened.
Working time (in hours) |
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at 40 hour week |
at 36 hour week |
at 24 hour week |
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I quarter |
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II quarter |
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1st half |
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September |
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III quarter |
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IV quarter |
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2nd half |
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When calculating the norms, do not forget about the transfer of days off. If it turned out that the day off and the non-working holiday coincided, the day off is transferred to the weekday following the holiday. As an exception, a special procedure may be established for the transfer of holidays that coincide with weekends. So, for example, in recent years, part of the New Year holidays has been attached to other holidays, for example, May.
Below we give examples of calculations.
Norm of hours in September 2019
In September, with a five-day working week with two days off, 21 weekdays and 9 days off.
September working hours are:
- with a 40-hour week - 168 hours (40 hours: 5 days × 21 days);
- at 36 - 151.2 (36 hours: 5 d × 21 d);
- at 24 - 100.8 (24 hours: 5 d × 21 d).
Norm of hours in October 2019
In October, with a five-day work week with two days off, 23 weekdays and 8 days off.
The working hours for this month are:
- with a 40-hour week - 184 hours (40 hours: 5 days × 23 days);
- at 36 - 165.6 (36 h: 5 d × 23 d);
- at 24 - 110.4 (24 h: 5 d × 23 d).
Annual norm of working hours for 2019
Similarly, you can calculate the norm of working time for the year: the duration of the working week (40, 39, 36, 30, 24, etc. hours) is divided by 5, then, after checking the calendar, we multiply by the number of working days this year. From the resulting number, subtract the number of hours by which the working time will be reduced on the days preceding non-working holidays.
Let's take a closer look at the situation in 2019. 247 weekdays will be this year with a five-day work week with two days off. Including 6 pre-holiday days shortened by one hour, 118 days off and non-working holidays.
The working hours for 2019 will be:
- with a 40-hour week - 1970 hours (40 hours: 5 days × 247 days - 6 hours);
- at 36 - 1772.4 (36 h: 5 d × 247 d - 6 h);
- at 24 - 1179.6 (24 h: 5 d × 247 d - 6 h).
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.
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 of the Government of the Russian Federation dated July 10, 2019 No. 875.
First quarter
JANUARY | FEBRUARY | MARCH | ||||||||||||||||
Mon | 6 | 13 | 20 | 27 | 3 | 10 | 17 | 24 | 2 | 9 | 16 | 23/30 | ||||||
Tue | 7 | 14 | 21 | 28 | 4 | 11 | 18 | 25 | 3 | 10 | 17 | 24/31 | ||||||
Wed | 1 | 8 | 15 | 22 | 29 | 5 | 12 | 19 | 26 | 4 | 11 | 18 | 25 | |||||
Thu | 2 | 9 | 16 | 23 | 30 | 6 | 13 | 20 | 27 | 5 | 12 | 19 | 26 | |||||
Fri | 3 | 10 | 17 | 24 | 31 | 7 | 14 | 21 | 28 | 6 | 13 | 20 | 27 | |||||
Sat | 4 | 11 | 18 | 25 | 1 | 8 | 15 | 22 | 29 | 7 | 14 | 21 | 28 | |||||
Sun | 5 | 12 | 19 | 26 | 2 | 9 | 16 | 23 | 1 | 8 | 15 | 22 | 29 |
January | February | March | I sq. | |
Number of days | ||||
Calendar | 31 | 29 | 31 | 91 |
workers | 17 | 19 | 21 | 57 |
Weekends, holidays | 14 | 10 | 10 | 34 |
Working time (in hours) | ||||
40 hours. a week | 136 | 152 | 168 | 456 |
39 hours. a week | 132,6 | 148,2 | 163,8 | 444,6 |
36 hours. a week | 122,4 | 136,8 | 151,2 | 410,4 |
24 hours. a week | 81,6 | 91,2 | 100,8 | 273,6 |
Second quarter
APRIL | MAY | JUNE | ||||||||||||||||
Mon | 6 | 13 | 20 | 27 | 4 | 11 | 18 | 25 | 1 | 8 | 15 | 22 | 29 | |||||
Tue | 7 | 14 | 21 | 28 | 5 | 12 | 19 | 26 | 2 | 9 | 16 | 23 | 30 | |||||
Wed | 1 | 8 | 15 | 22 | 29 | 6 | 13 | 20 | 27 | 3 | 10 | 17 | 24 | |||||
Thu | 2 | 9 | 16 | 23 | 30* | 7 | 14 | 21 | 28 | 4 | 11* | 18 | 25 | |||||
Fri | 3 | 10 | 17 | 24 | 1 | 8* | 15 | 22 | 29 | 5 | 12 | 19 | 26 | |||||
Sat | 4 | 11 | 18 | 25 | 2 | 9 | 16 | 23 | 30 | 6 | 13 | 20 | 27 | |||||
Sun | 5 | 12 | 19 | 26 | 3 | 10 | 17 | 24 | 31 | 7 | 14 | 21 | 28 |
April | May | June | II quarter. | 1st p/y | |
Number of days | |||||
Calendar | 30 | 31 | 30 | 91 | 182 |
workers | 22 | 17 | 21 | 60 | 117 |
Weekends, holidays | 8 | 14 | 9 | 31 | 65 |
Working time (in hours) | |||||
40 hours. a week | 175 | 135 | 167 | 477 | 933 |
39 hours. a week | 170,6 | 131,6 | 162,8 | 465 | 909,6 |
36 hours. a week | 157,4 | 121,4 | 150,2 | 429 | 839,4 |
24 hours. a week | 104,6 | 80,6 | 99,8 | 285 | 558,6 |
Third quarter
JULY | AUGUST | SEPTEMBER | ||||||||||||||||
Mon | 6 | 13 | 20 | 27 | 3 | 10 | 17 | 24/31 | 7 | 14 | 21 | 28 | ||||||
Tue | 7 | 14 | 21 | 28 | 4 | 11 | 18 | 25 | 1 | 8 | 15 | 22 | 29 | |||||
Wed | 1 | 8 | 15 | 22 | 29 | 5 | 12 | 19 | 26 | 2 | 9 | 16 | 23 | 30 | ||||
Thu | 2 | 9 | 16 | 23 | 30 | 6 | 13 | 20 | 27 | 3 | 10 | 17 | 24 | |||||
Fri | 3 | 10 | 17 | 24 | 31 | 7 | 14 | 21 | 28 | 4 | 11 | 18 | 25 | |||||
Sat | 4 | 11 | 18 | 25 | 1 | 8 | 15 | 22 | 29 | 5 | 12 | 19 | 26 | |||||
Sun | 5 | 12 | 19 | 26 | 2 | 9 | 16 | 23 | 30 | 6 | 13 | 20 | 27 |
July | August | September | III quarter. | |
Number of days | ||||
Calendar | 31 | 31 | 30 | 92 |
workers | 23 | 21 | 22 | 66 |
Weekends, holidays | 8 | 10 | 8 | 26 |
Working time (in hours) | ||||
40 hours. a week | 184 | 168 | 176 | 528 |
39 hours. a week | 179,4 | 163,8 | 171,6 | 514,8 |
36 hours. a week | 165,6 | 151,2 | 158,4 | 475,2 |
24 hours. a week | 110,4 | 100,8 | 105,6 | 316,8 |
fourth quarter
OCTOBER | NOVEMBER | DECEMBER | ||||||||||||||||
Mon | 5 | 12 | 19 | 26 | 2 | 9 | 16 | 23/30 | 7 | 14 | 21 | 28 | ||||||
Tue | 6 | 13 | 20 | 27 | 3* | 10 | 17 | 24 | 1 | 8 | 15 | 22 | 29 | |||||
Wed | 7 | 14 | 21 | 28 | 4 | 11 | 18 | 25 | 2 | 9 | 16 | 23 | 30 | |||||
Thu | 1 | 8 | 15 | 22 | 29 | 5 | 12 | 19 | 26 | 3 | 10 | 17 | 24 | 31* | ||||
Fri | 2 | 9 | 16 | 23 | 30 | 6 | 13 | 20 | 27 | 4 | 11 | 18 | 25 | |||||
Sat | 3 | 10 | 17 | 24 | 31 | 7 | 14 | 21 | 28 | 5 | 12 | 19 | 26 | |||||
Sun | 4 | 11 | 18 | 25 | 1 | 8 | 15 | 22 | 29 | 6 | 13 | 20 | 27 |
October | november | December | IV quarter. | 2nd p/y | 2020 G. | |
Number of days | ||||||
Calendar | 31 | 30 | 31 | 92 | 184 | 366 |
workers | 22 | 20 | 23 | 65 | 131 | 248 |
Weekends, holidays | 9 | 10 | 8 | 27 | 53 | 118 |
Working time (in hours) | ||||||
40 hours. a week | 176 | 159 | 183 | 518 | 1046 | 1979 |
39 hours. a week | 171,6 | 155 | 178,4 | 505 | 1019,8 | 1929,4 |
36 hours. a week | 158,4 | 143 | 164,6 | 466 | 941,2 | 1780,6 |
24 hours. a week | 105,6 | 95 | 109,4 | 310 | 626,8 | 1185,4 |
* Pre-holiday days, on which the duration of work is reduced by one hour.
The production calendar of Russia for 2018 contains information on how many working days are in a year, how Russians relax, how many days the New Year holidays, May holidays last, as well as the transfer of weekends and non-working holidays. It provides working time norms for months, quarters, half-years and for the whole year with a 40-, 36- and 24-hour five-day working week.
Production calendar of Russia for 2018
- weekends and holidays
- pre-holiday days
(with reduced working day by 1 hour)
I quarter
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II quarter
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III quarter
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IV quarter
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Weekend holidays
Non-working holidays in Russia (Article 112 of the Labor Code of 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.
long weekend
In 2018, Russians get 6 long days off:
- December 30, 2017 - January 8, 2018 (10 days) - New Year holidays
- February 23-25 (3 days) - Defender of the Fatherland Day
- March 8-11 (4 days) - for International Women's Day
- April 29-May 2 (4 days) - for the first May holidays
- June 10-12 (3 days) - for the Day of Russia
- November 3-5 (3 days) - National Unity Day.
Weekend transfers
If a non-working holiday falls on Saturday or Sunday, then the day off is transferred to the next working day (part 1 of article 112 of the Labor Code of the Russian Federation).
The Government of the Russian Federation transfers two days off from those that coincide with non-working holidays on January 1-8 to other dates of the calendar year (part 1 of article 112 of the Labor Code of the Russian Federation).
In order to rationalize the labor process, the Government of the Russian Federation may transfer Saturdays and Sundays to other days (part 5 of article 112 of the Labor Code of the Russian Federation).
In 2018, 5 weekend transfers are planned:
- Saturday 6 January to Friday 9 March
- from Sunday 7 January to Wednesday 2 May
- Saturday 28 April to Monday 30 April
- Saturday 9 June to Monday 11 June
- from Saturday 29 December to Monday 31 December.
holiday days
On the eve of official state holidays, working hours are reduced by 1 hour for a 40-, 36- and 24-hour five-day working week (part 1 of article 95 of the Labor Code of the Russian Federation). If a public holiday falls on a Sunday, the hours of work on Friday are not reduced.
In 2018, Russia has 6 pre-holiday days: February 22, March 7, April 28, May 8, June 9, December 29.
Working hours for 2018 in Russia
The duration of a working day or shift with a 40-hour working week with two days off on Saturday and Sunday is 8 hours, with a 36-hour working week - 7.2 hours, with a 24-hour working week - 4.8 hours, on a pre-holiday day it is reduced by 1 hour .
According to the labor calendar of Russia, in 2018 the country has 247 working days (including 6 shortened days) and 118 days off.
The working hours for 2018 are as follows:
- with a 40-hour work week: 1970 hours;
- with a 36-hour work week: 1772.4 hours;
- with a 24-hour work week: 1179.6 hours.
Convenient calendar with week numbers and printable
State and folk holidays in Russia, Ukraine and Belarus
The importance of the production calendar is difficult to overestimate. The information contained in it is useful and necessary for both professionals and ordinary citizens.
What's in this document? First of all - official data on how many days off, working and holidays per year. The norms of working hours that are in force throughout the territory of the Russian Federation are also deciphered in detail.
The production calendar for 2018 assumes a five-day work week.
In total, 247 working days (1970 hours) and 118 days off are planned for 2018.
The longest weekend for the "New Year" is 10 full days. The next longest, March and May Day holidays - 4 days each. 3 days of rest are planned for February 23 (Defender of the Fatherland Day), July 12 (Russia Day) and November 4 (National Unity Day).
Victory Day, which is celebrated annually on May 9 this year, falls in the middle of the week and involves only one holiday.
For ease of perception, we have allowed to split the calendar quarterly and monthly. We hope that the information provided will more quickly solve professional issues for accountants, personnel officers and not only.
Holidays and weekend shifts in 2018
In 2018, non-working holidays in the Russian Federation are:
- January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays (as amended by Federal Law No. 35-FZ of April 23, 2012);
- 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.
In order to rationally use weekends and non-working holidays by employees, the Government of the Russian Federation, in accordance with Article 112 of the Labor Code, has the right to transfer days off to other days. Based on Article 112 of the Labor Code, if a day off coincides with a non-working holiday, then in the production calendar it is transferred to the next working day after the holiday.
The transfer of days off provided for by the Decree of the Government of the Russian Federation "On the transfer of days off in 2018" dated October 14, 2017 No. 1250:
- from Saturday 6 January to Friday 9 March;
- from Sunday 7 January to Wednesday 2 May;
- from Saturday 28 April to Monday 30 April;
- from Saturday 9 June to Monday 11 June;
- from Saturday 29 December to Monday 31 December.
At the same time, Saturdays April 28, June 9, December 29, 2018 will be working days reduced by 1 hour.
Working hours for 2018
Month / Quarter / Year |
Number of days | Working time (hour) | ||||
Calendar | workers | Weekend | 40 hours/week | 36 hours/week | 24 hours/week | |
January | 31 | 17 | 14 | 136 | 122,4 | 81,6 |
February | 28 | 19 | 9 | 151 | 135,8 | 90,2 |
March | 31 | 20 | 11 | 159 | 143 | 95 |
April | 30 | 21 | 9 | 167 | 150,2 | 99,8 |
May | 31 | 20 | 11 | 159 | 143 | 95 |
June | 30 | 20 | 10 | 159 | 143 | 95 |
July | 31 | 22 | 9 | 176 | 158,4 | 105,6 |
August | 31 | 23 | 8 | 184 | 165.6 | 110.4 |
September | 30 | 20 | 10 | 160 | 144 | 96 |
October | 31 | 23 | 8 | 184 | 165,6 | 110,4 |
November | 30 | 21 | 9 | 168 | 151,2 | 100,8 |
December | 31 | 21 | 10 | 167 | 150,2 | 99,8 |
1 quarter | 90 | 56 | 34 | 446 | 401,2 | 266,8 |
2 quarter | 91 | 61 | 30 | 485,0 | 436,2 | 289,8 |
3 quarter | 92 | 65 | 27 | 520 | 468 | 312 |
4 quarter | 92 | 65 | 27 | 519 | 467 | 311 |
2018 | 365 | 247 | 118 | 1970 | 1772,4 | 1179,6 |
How to calculate the norm of working hours in 2018 with a six-day working week
For organizations with a five-day and six-day work week, the calculation process is the same.
Attention! Companies with a six-day working week calculate the norm of working hours in 2018 on a five-day basis.
However, if you multiply working days by working hours, then the resulting number of working hours per month for a six-day week may not correspond to the number of working hours per month for a five-day week.
For example: Take October 2018. The norm of working hours this month for a five-day week is set at 184 hours.
And what happens with a six-day week: (23 weekdays * 7 working hours) + (4 Saturdays * 5 working hours) \u003d 181 hours.
What to do with discrepancies? You don't need to do anything with them. This is just a purely arithmetic discrepancy. According to Article 129, Article 99 and Article 91 of the Labor Code of the Russian Federation, where the concepts of salary and overtime work are prescribed, these discrepancies cannot in any way affect the employee's salary. But the accountant of a firm with a six-day schedule must keep accurate data.
March 16, 2020