Timesheet for a year. On the basis of what is
2016
Production calendar for 2016 in Excel
Holidays and non-working days in 2016 in the Russian Federation
According to Article 112 of the Labor Code of the Russian Federation, non-working holidays in 2016 are:
January 1, 2, 3, 4, 5, 6, 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.
Transfers in the calendar in 2016 in the Russian Federation
In January 2016 we will rest until the 10th. Note that January 2, Saturday, is postponed to Tuesday, May 3. And January 3, Sunday, - on Monday, March 7.
On the occasion of Defender of the Fatherland Day in February, we rest on the 21st, 22nd and 23rd. February 20 is declared a pre-holiday day.
In May, the Russians will have a rest: 1,2,3 and 9 numbers.
In November, rest is also waiting for us on Friday, the 4th. At the same time, November 3 is declared a pre-holiday day.
Alcohol calculator 2016
We are all people, and many are also drivers. And often in life there are moments when the next day after the stormy celebration of the next holiday, you need to get behind the wheel. And there are doubts, and whether the traffic police will stop you, and whether the test for alcohol content in the blood will turn out to be positive. To avoid such questions, we present the online service Alcohol Calculator, with which you can easily find out whether you can already sit in the driver's seat or if you should wait for some time until alcohol is completely removed from your blood to the last ppm.
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. | |
| Amount 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 | |
| Amount 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. | |
| Amount 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. | |
| Amount 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.
Important in the article:
- - Definition of working hours
- - Working hours for 2016. Table
- - Norm of working hours for 2016 with a 40-hour working week
Working hours
Working hours- this is a certain number of hours that an employee works in accordance with the labor, collective agreement during a certain calendar period.
The norm of working hours is needed to establish the mode of working hours. The norm of working time is calculated according to the schedule of a five-day working week with two days off on Saturday and Sunday, based on the duration of daily work. This is provided for by the Procedure approved by the order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. For example, norm of working hours for 2016 with a 40-hour working week- 8 hours, at working week 36 hours it will be 7.2 hours; with a 24 hour work week- 4.8 hours.
We also note that the duration of the working day or shift preceding a non-working holiday is reduced by one hour (part 1 of article 95 of the Labor Code of the Russian Federation). In 2016, it will be possible to work one hour less on February 20 and November 3.
Working hours for 2016 Table
|
Period |
Amount of days |
Working time (hour) |
||||
|
calendar |
weekend |
40hours/week |
36hrs/week |
24h/week |
||
|
Q1 2016 |
||||||
|
Q2 2016 |
||||||
|
September |
||||||
|
3rd quarter 2016 |
||||||
|
4th quarter 2016 |
||||||
|
2016 |
||||||
Working hours in 2016 will be:
- - with a 40-hour working week - 1,974 hours;
(8 hours x 247 days - 1,974 hours);
- - with a 36-hour working week - 1,776.4 hours;
(7.2 hours X 247 days - 1,776.4 hours);
- - with a 24-hour working week - 1,183.6 hours;
(4.8 hours X 247 days - 1,183.6 hours).
Working hours norm. Weekend work
If an employee works in excess of the monthly norm of working hours, work on a day off must be paid at least twice the amount in excess of the salary. Or in a single amount in excess of the salary, if the employee works on a day off within the monthly norm (Article 153 of the Tax Code of the Russian Federation). The code also says that the employee does not need to pay for a day of rest, which is provided for working on a day off. At the same time, the day of rest is excluded from the norm of working time for the month. If other days are worked out, then the employee must pay the full salary for the month. This is the opinion of officials (letters from Rostrud dated February 18, 2013 No. PG / 992-6-1, the Ministry of Labor of Russia dated March 11, 2013 No. 14-2 / 3019144-1157).
The amounts that the employer accrues in accordance with the norms of the law are taken into account in labor costs (Article 255 of the Tax Code of the Russian Federation). This means that the company has the right to take into account the full salary and the daily rate for work on the day off in excess of the salary in income tax expenses. Officials adhere to the same position (letter of the Ministry of Finance of Russia dated July 14, 2015 No. 03-03-06 / 40358).
Work over the norm of working hours
The irregular regime does not depend on the type of activity of the company (Article 101 of the Labor Code of the Russian Federation). The list of positions with an irregular day must be determined in the collective agreement or the order of the head.
For example, employees who provide consulting and legal services may work overtime. Customers often ask questions after 6:00 pm, so companies give some employees irregular working hours.
It is possible to set an irregular working day for all employees, but it is unlikely to be justified. After all, this is a special regime in which individual employees can be occasionally involved in work outside the set time. If you set an irregular day for everyone, then during inspection this may be regarded as a hidden form of overtime work.
note
The Code does not directly prohibit the establishment of an irregular day for all employees. From Article 101 of the Labor Code of the Russian Federation it follows only that it is impossible to constantly involve all specialists during non-working hours. This means that you can set an irregular schedule for everyone, but involve employees in this mode in turn.
The production calendar is a document that contains information on the number of working, pre-holiday (with a reduced working day by one hour), weekends and holidays and indicates the norms of working hours monthly, quarterly, for six months and a year as a whole with a 40-, 36- and 24-hour working week. It is widely used by employees of the accounting service, the personnel department when maintaining a time sheet, scheduling work, calculating payroll and other payments, as well as for personal purposes, for example, when planning a vacation, etc.
Production calendar of Russia for 2016
The labor calendar tells how we work and rest during the year.
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 28 | 29 | 30 | 31 | 1 | 2 | 3 |
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 1 | 2 | 3 | 4 | 5 | 6 |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 29 | 1 | 2 | 3 | 4 | 5 | 6 |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | 31 | 1 | 2 | 3 |
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 28 | 29 | 30 | 31 | 1 | 2 | 3 |
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 | 1 |
| 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 25 | 26 | 27 | 28 | 29 | 30 | 1 |
| 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| 16 | 17 | 18 | 19 | 20 | 21 | 22 |
| 23 | 24 | 25 | 26 | 27 | 28 | 29 |
| 30 | 31 | 1 | 2 | 3 | 4 | 5 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 30 | 31 | 1 | 2 | 3 | 4 | 5 |
| 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| 13 | 14 | 15 | 16 | 17 | 18 | 19 |
| 20 | 21 | 22 | 23 | 24 | 25 | 26 |
| 27 | 28 | 29 | 30 | 1 | 2 | 3 |
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 27 | 28 | 29 | 30 | 1 | 2 | 3 |
| 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| 18 | 19 | 20 | 21 | 22 | 23 | 24 |
| 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| 15 | 16 | 17 | 18 | 19 | 20 | 21 |
| 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| 29 | 30 | 31 | 1 | 2 | 3 | 4 |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 29 | 30 | 31 | 1 | 2 | 3 | 4 |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | 1 | 2 |
| 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 26 | 27 | 28 | 29 | 30 | 1 | 2 |
| 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| 10 | 11 | 12 | 13 | 14 | 15 | 16 |
| 17 | 18 | 19 | 20 | 21 | 22 | 23 |
| 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| 31 | 1 | 2 | 3 | 4 | 5 | 6 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 31 | 1 | 2 | 3 | 4 | 5 | 6 |
| 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 14 | 15 | 16 | 17 | 18 | 19 | 20 |
| 21 | 22 | 23 | 24 | 25 | 26 | 27 |
| 28 | 29 | 30 | 1 | 2 | 3 | 4 |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| Mon | Tue | Wed | Thu | Fri | Sat | Sun |
|---|---|---|---|---|---|---|
| 28 | 29 | 30 | 1 | 2 | 3 | 4 |
| 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 12 | 13 | 14 | 15 | 16 | 17 | 18 |
| 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| 26 | 27 | 28 | 29 | 30 | 31 | 1 |
| 2 | 3 | 4 | 5 | 6 | 7 | 8 |
Note:
Weekends and public holidays are marked in red
Pre-holiday days are marked in orange (with a reduced working day by one hour)
Working hours
| January | February | March | 1st quarter | April | May | June | 2nd quarter | 1st half | |
| Amount of days | |||||||||
| Calendar days | 31 | 29 | 31 | 91 | 30 | 31 | 30 | 91 | 182 |
| Work days | 15 | 20 | 21 | 56 | 21 | 19 | 21 | 61 | 117 |
| Weekend and holidays | 16 | 9 | 10 | 35 | 9 | 12 | 9 | 30 | 65 |
| 40 hour work week | 120 | 159 | 168 | 447 | 168 | 152 | 168 | 488 | 935 |
| 36 hour work week | 108 | 143 | 151,2 | 402,2 | 151,2 | 136,8 | 151,2 | 439,2 | 841,4 |
| 24 hour work week | 72 | 95 | 100,8 | 267,8 | 100,8 | 91,2 | 100,8 | 292,8 | 560,6 |
| July | August | September | 3rd quarter | October | November | December | 4th quarter | 2nd half | Year | |
| Amount of days | ||||||||||
| Calendar days | 31 | 31 | 30 | 92 | 31 | 30 | 31 | 92 | 184 | 366 |
| Work days | 21 | 23 | 22 | 66 | 21 | 21 | 22 | 64 | 130 | 247 |
| Weekend and holidays | 10 | 8 | 8 | 26 | 10 | 9 | 9 | 28 | 54 | 119 |
| Working hours (number of hours) | ||||||||||
| 40 hour work week | 168 | 184 | 176 | 528 | 168 | 167 | 176 | 511 | 1039 | 1974 |
| 36 hour work week | 151,2 | 165,6 | 158,4 | 475,2 | 151,2 | 150,2 | 158,4 | 459,8 | 935 | 1776,4 |
| 24 hour work week | 100,8 | 110,4 | 105,6 | 316,8 | 100,8 | 99,8 | 105,6 | 306,2 | 623 | 1183,6 |
According to the production calendar of the Russian Federation for 2016, there are 247 working days in the country (including 2 that precede holidays) and 119 days off and holidays.
Working hours in 2016 are:
- with a 40-hour working week: 1974 hours (247 * 8 - 2, where 247 is the number of working days in a year, 8 is the length of the working day, 2 is the number of working hours reduced due to pre-holiday days);
- with a 36-hour work week: 1776.4 hours (247 * 7.2 - 2);
- with a 24-hour work week: 1183.6 hours (247 * 4.8 - 2).
Weekend holidays and shortened days in 2016
Public holidays of Russia, approved by Art. 112 of the Labor Code of the Russian Federation are official holidays in the country. These include:
- January 1-6 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 public holiday falls on a weekend, the next working day after the holiday is also a holiday. The government can make changes to the production calendar, making transfers of non-working holidays and weekends to other dates. Transfers in 2016:
- from Saturday 2 January to Tuesday 3 May;
- from Sunday 3 January to Monday 7 March;
- from Saturday 20 February to Monday 22 February.
Shortened days are established on the eve of public holidays. Working hours on these dates are reduced by 1 hour.
Pre-holiday days in 2016:
- February 20th;
- the 3rd of November.
For a five-day working week in accordance with the norms approved by the order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n, the norm of working time is calculated depending on the established length of 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 or work shift.
Thus, with a 40-hour working week, the norm of working time will be 8 hours, with a working week of 36 hours - 7.2 hours; with a 24-hour work week, the norm is 4.8 hours.
According to Part 1 of Article 95 of the Labor Code of the Russian Federation, the duration of the working day or work shift immediately preceding a non-working holiday is reduced by one hour. In 2016, workers will work one hour less on February 20 and November 3. The norm of working time calculated in the specified order applies to all modes of work and rest. Below is a table of time norms based on.
Rules for five days
|
Amount of days |
Working time (in hours) |
|||||
|
Calendar days |
Work days |
Weekends and holidays |
with a 40 hour work week |
with a 36 hour work week |
with a 24 hour work week |
|
|
I quarter |
||||||
|
II quarter |
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|
1st semester |
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|
September |
||||||
|
III quarter |
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|
IV quarter |
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|
2nd semester |
||||||
With a six-day working week in accordance with the standards approved by the order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n, the norm of working time is also calculated 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 or work shift.
According to 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 1 hour. With a 6-day working week, the duration of the working day or work shift immediately preceding the non-working day, the duration of work cannot exceed 5 hours. The norm of working time calculated in the specified order applies to all modes of work and rest. Below is a table of norms based on.
Norms for six days
|
Amount of days |
|||
|
Calendar days |
Work days |
Weekends and holidays |
|
|
I quarter |
|||
|
II quarter |
|||
|
1st semester |
|||
|
September |
|||
|
III quarter |
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|
IV quarter |
|||
|
2nd semester |
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