AUTHORISING A SEPARATE SUBDIVISION (SS) TO ACCRUE AND PAY SALARIES
A notice of authorising a subdivision to accrue and pay salaries (and a notice of cancelling such authorisation) shall be given to the Federal Tax Service Inspectorate only if such separate subdivision has a bank account.
Insurance premiums shall be paid and reports on insurance premium calculations shall be submitted at the location of this separate subdivision.
Federal Law No. 325-FZ dated 29 September 2019 (amendments introduced to Articles 23, 226, 230, 431 of the Tax Code of the Russian Federation)
TIME AND AMOUNTS ACCRUED FOR THE PERIOD OF NON-WORKING DAYS FOR THE PURPOSE OF CALCULATING AVERAGE EARNINGS
When calculating the average earnings, the time and amounts accrued for the period of non-working days from 30 March to 8 May 2020, in accordance with Subclause «f», Clause 5 of Regulation No. 922, shall not be taken into account.
This Subclause sets out that for the purpose of calculating the average earnings the assessment period shall not include time and amounts accrued for that period in case «the employee has been released from work in other cases with the full or partial retention of salary or without payment in accordance with the legislation of the Russian Federation».
Letter No. 14-1/V-585 of the Ministry of Labour dd. 18 May 2020
A SEVERANCE PAY SHALL BE PROVIDED FOR NON-WORKING DAYS
When paying a severance pay due to liquidation of a company or headcount or staff reduction, one shall take into account not only working days after the dismissal date, but also non-working holidays in the month following the dismissal.
It particularly applies in case of dismissal at the end of December, before the New Year holidays.
Resolution No. 34-P of the Constitutional Court dated 13 November 2019
