Inkokhelo yemali isilinganiso: esingagwegwesi nezibonelo ezingokoqobo

I-oda jikelele lapho kubalwa komholo kusethwa Article 139 soMthetho Wobudlelwano Ikhodi WaseRussia. It sihlinzekela iqhaza kulesi sibalo ezithile yokukhokhelana, izinhlobo zomsebenzi nokubhadela, kufaka isilinganiso nomholo nsuku zonke ukuze ukhokhele amaholide, yebhizinisi, nokunye. D. Umthombo kungekho ukubaluleka. Ake sihlole lesi sihloko kabanzi.

Ukunqunywa inkokhelo isilinganiso

Kungani kungase kudingeke ukubala nomholo ngokwesilinganiso yebhizinisi? Lo mbuzo iyathakazelisa eziningi. Komholo kunqunywa umsebenzi enqwabelene empeleni wachitha empeleni izinyanga eziyishumi nambili ikhalenda esandulele yinkathi isisebenzi esitolo komholo. Ngu ikhalenda zihlanganisa esikhathini kusuka 1 kuya ku-30 (31) isibalo enyangeni ethile, kukonke, ngaphandle kuka-February, lapho ukuthi isikhathi oqala ngo 1 kuya ku-28 (29 ngoFebhuwari eqa ngonyaka) inombolo. I-oda lapho inkokhelo yenziwa umholo Ngokwesilinganiso, asethwe Isijobelelo izici of ukubala komholo.

Ukunqunywa yokukhokha avareji nsuku zonke futhi ngehora

Ukuze sithole komholo isisebenzi imali ezincike ukuze qongelele esivuna umsebenzi, kulinganiselwa ukukhokhelwa avareji nsuku zonke futhi ngehora (sebenzisa sibalo yokugcina kuyadingeka uma isisebenzi ye-akhawunti amahora ukusebenza isiyonke).

Ukuze ubone ukuthi lezi nemingcele (isilinganiso nomholo wosuku lokukhokha isilinganiso nomholo ngehora), odinga ukukwazi:

• ukubala inkathi futhi inani lezinsuku kuwo ziyabhekelelwa ekunqumeni inkokhelo isilinganiso;
• inani kukhokhelwe kwesikhathi isiphetho ziyabhekelelwa ekunqumeni komholo.

Ukusungula kwesikhathi sokukhokha eside

Uyini kwesikhathi sokukhokha ukuze calculus inikezwe?

Kwakuthinta eshiwo ngenhla ukuthi isikhathi kulinganiselwa kuhlanganisa izinyanga ikhalenda nambili phambi ngenyanga lapho umsebenzi okufanele ukuthola izinkokhelo enqwabelene, kuye ngokuthi inkokhelo isilinganiso. Inkampani unelungelo ukusungula iyiphi inkathi yesikhathi sokukhokha. Ngokwesibonelo, 3, 9, noma ngisho izinyanga 24, okuzokwenza sibandulele ukukhokhelwa. Lowo oyinhloko Kuyaphawuleka ukuthi kwenye inkathi ukubala akufanele kuholele ukwehla amanani ngenxa umsebenzi (ngamanye amazwi, ziwohloke yesikhundla sakhe kuqhathaniswa kwesikhathi sokukhokha ngenyanga-nambili).

Endabeni isinqumo ukushintsha isikhathi kufanele icaciswe kwentelwa kutsi letichibiyelo efanele yokuma yokukhokha lomtshikatshika inkokhelo isilinganiso kanye nezivumelwano.

Practical Isibonelo 1

Lokhu kubalwa kulula ukuqonda e izibonelo ezingokoqobo. Ake sithi nosebenzela inkampani enkulu iqondiswa ngezebhizinisi. Kulezi zinsuku ikhambo wakhokha komholo. Uma sicabanga Ukuhamba umsebenzi ngo nyaka bese:

• Februwari - kwesikhathi ukubala kusukela 1 Februwari kuya 31 Januwari owokugcina kulo nyaka;
• Mashi - ukubala inkathi kusukela ngoMashi 1 Februwari zokugcina 28-29 kwalo nyaka;
• April - ukubala inkathi kusukela ngo-Ephreli 1, kuya ku-March 31 kulo nyaka;
• May - isikhathi ukubala kusukela 1 May kuya 30 Apreli owokugcina kulo nyaka;
• Juni - isikhathi ukubala nge -June 1 last 31 Meyi kwalo nyaka;
• Julayi - kwesikhathi ukubala 1 July kuya ku-30 Juni ngesikhathi esedlule ukuze kulo nyaka.

Khona-ke ufuna ukubala inani lokukhokhisa esiyizinsuku ezingu, phakathi kwesikhathi lapho umsebenzi esebenza. Kahle, kodwa okufana ezingavamile kakhulu iyona ukuhlolwa okuphelele zonke izinsuku zokusebenza sokukhokhiswa. Khona-ke ngobunzima nokubala ingekho ngaphandle ekubalweni isilinganiso pay nomholo iholide.

Practical Isibonelo 2

Cabanga ngesimo esilandelayo. Inhlangano commercial esungulwe sezinsuku ezingu-5 ngesonto kanye angu-amane ngosuku-2 ngempelasonto (ngoMgqibelo nangeSonto). umsebenzi wenkampani ngoNovemba kulo nyaka wayiswa ukuqeqeshwa yokuthuthukisa amakhono, isilinganiso somholo ngesikhathi esifanayo igciniwe. Ngu kwesikhathi sokukhokha kuyosebenza izinyanga eziyishumi nambili kusukela ngoNovemba 1, isikhathi langemva futhi 31 Okthoba kulo nyaka.

Uma sicabanga ukuthi inkathi ezimali ziye wasebenza ekhalendeni zokukhiqiza, umsebenzi ngokugcwele nsuku zonke, inani lezisebenzi kuyoba izinsuku 247.

Nasi isibonelo se-ekahle. Ngokuvamile, akekho abasebenzi yenkampani awasebenzi izinyanga umnyuziki nambili kwesikhathi ukubala. Isisebenzi bangaguliswa, ukuqhubeka eholidini, ukuze uthole ukukhululeka okuthile ebuhlungwini umsebenzi, ngesikhathi esifanayo ulondoloze isimo inkokhelo isilinganiso, nokunye. Lezi zikhathi bayakhishwa kusukela ukubala. Kubandakanya ekubaleni inani abathintekayo alibhaliswanga umsebenzi kulezi zinsuku. Ngezansi uhlu lezinkathi ukungafakwa ukubala:

1. nezinzuzo isilinganiso isisebenzi igciniwe ngumthetho Russian (isibonelo, isisebenzi kwaba ngezebhizinisi, ikhokhwe ikhefu lonyaka, noma wayiswa ukuqeqeshwa, njll). Okuhlukile izinkathi ibele, esinikela Article 258 se-Code Labour, njengoba behileleka ekusebenziseni ukubala, kanye lemali enqwabelene ngabo bona.
2. Abasebenzi ukuthola izinzuzo ngokuqondene sokukhubazeka yesikhashana noma womama inzuzo nokukhulelwa, kodwa akusebenzanga kuleli cala, isb. E. Ingabe kunakwe komholo ukukhokhwa esibhedlela.
3. Isisebenzi kwakungelona inhlangano isiteleka, kodwa ngoba kwakungeyona akwazi ukwenza imisebenzi yawo.
4. Abasebenzi banikezwa iholide ezikhokhelwayo ukunakekela umntwana okhubazekile nokuhlangabezana zikhutshaziwe kusukela ebuntwaneni.
5. Kwezinye izimo, lapho isisebenzi ukhululiwe emsebenzini uma pay ngokwengxenye noma ngokugcwele noma ngaphandle kwalo (ngokwesibonelo, lapho umsebenzi wathatha ikhefu ngezindleko zakhe siqu) kule nomthetho Russian Federation.

ingabe inkokhelo ukubala kanjani ngamaholide nangezimpelasonto?

Holiday noma ngempelasonto, wachitha umsebenzi kumele kunakwe lapho kubalwa yokukhokha Imininingwane ngokulandelana inkokhelo isilinganiso. Ukuze wenze kube sobala, sichaza esinye isibonelo.

Practical Isibonelo 3

Ngo inkampani commercial esungulwe sezinsuku ezingu-5 ngesonto kanye angu-amane ngosuku-2 ngempelasonto (ngoMgqibelo nangeSonto). Isisebenzi lenkampani ngoDisemba kulo nyaka, iye othunyiwe yesevisi. Ngu kwesikhathi sokukhokha kuyosebenza izinyanga eziyishumi nambili, kusukela ngoDisemba 1, isikhathi langemva futhi kuze 30 ngoNovemba ngonyaka odlule.

Ukuze sithole komholo isisebenzi izinsuku 37 nokungahlanganisiwe enqwabelene lezi izinkokhelo. Ngenxa yalokho, qeda 213 uzobandakanya izinsuku kwesikhathi sokukhokha (250-37).

Amaholo esijwayelekile ngesikhathi pay iholide

Ngezinye izikhathi kuyenzeka ukuthi umsebenzi ethola umsebenzi esikhathini ezimali. Lokhu kusho ukuthi ngesikhathi lapho accountant kufanele unqume ukuthi ukubala yokukhokha umholo Ngokwesilinganiso, yena ongazange asebenze isikhathi inkampani, uthi, ezingu-12. Ukubala komholo ezimweni ezingahlanganisi ukusebenzisa iholide yokukhokha cha, koMthethonqubo ayitholakali, kodwa ngoba inkampani ingase ichaze kuyo inkontileka umsebenzi wesisebenzi noma isikhundla lomholo wakhe. Kulokhu, it ingafakwa isikhathi kwesikhathi sokukhokha 1 usuku indoda futhi usuku lokugcina enyangeni eyandulelayo ekukhokhweni inkokhelo isilinganiso.

Practical Isibonelo 4

Inhlangano esungulwe ngosuku-5 angu-amane umsebenzi ngesonto futhi ezingu-2 ngempelasonto (ngoMgqibelo nangeSonto). Isisebenzi lenkampani ngoDisemba kulo nyaka, iye othunyiwe yesevisi. Ngesikhathi inkonzo, ukuthi kwavunyelwana ngo-Agasti 22 kulo nyaka. Isikhathi isiphetho yisikhathi ngo-Agasti 21 no-November 30 kulo nyaka.

Inkokhelo kwesikhathi isiphetho

Maqondana izinkokhelo zifakwe wokubalisa ukuhlanganisa lokunquma imiholo inkokhelo isilinganiso, ukuhlinzekwa Imininingwane usungula sihloko 139 se-Code Labour. Lo mthetho sokubalwa nomholo isilinganiso uyakucabangela zonke inikeza ukukhokhwa uhlelo lokukhokha. Lokhu Code yokuSebenza icacisa kwindima 2. Ngakho, wamabhuku ezimali kulesi sibalo nomholo kumelwe ucabangele okulandelayo:

1. Salary (e uhlobo kuhlanganise enqwabelene ku amaholo nesikhathi saveza, ngokuba umsebenzi owenziwa ucezu-rates, njengoba amaphesenti imali noma ikhomishini).
2. PIT Uzikhokhele (yokukhokha ku inkokhelo isilinganiso Kusolwa). Nakuba kungani lokhu okwenzekayo, abanye engaqondakali.
3. Amabhonasi nezibonelelo kuya amaholo ngesilinganiso efaneleyo, iminyaka yesevisi, classiness, isihloko academic, degree zezemfundo, umsebenzi ngedatha ezakha isimo iholo futhi. ulwazi Imfihlo izilimi zakwamanye amazwe, inhlanganisela amahovisi ubuchwepheshe, ithimba labaphathi, okwandisa umsebenzi walo ukunwetshwa indawo yesevisi, kanye nabanye.
4. Izinkokhelo exhumene izimo zokusebenza njengoba lezo zidalwa ukulawulwa yesifunda inkokhelo njengoba amaphesenti izibonelelo ukuba iholo futhi okuza lezinkokhelo ephakeme umsebenzi onzima, kanye umsebenzi nge esiyingozi futhi elimazayo, nezinye izimo ezikhethekile emsebenzini ebusuku ukuqhela ukusebenza ngamaholide nangezimpelasonto, isikhathi esengeziwe (e kumkhawulo omkhulu amahora 120 ngonyaka, kanye phezu kwalo).
5. Amaholo kanye amabhonasi ohlinzekela uhlelo lokukhokha zabasebenzi (abanye imiklomelo kanye nemiklomelo ezimali elikhethekile).
6. Ezinye izinhlobo izinkokhelo ezihlobene iholo futhi lisetshenziswe inkampani (lapha zihlanganisa izinkokhelo eqabulayo futhi zishukumise).

Izinkokhelo ukuthi akubalwa nomholo isilinganiso

Sekuvele eseveza ukuthi abanye izinkokhelo kungukuthi kunakwe lapho kubalwa nokukhokhwa inkokhelo isilinganiso, njengoba ngempela nesikhathi accrual yabo. Ngokwesibonelo:

• komholo isisebenzi egcinwe ngumthetho (uma kuwukuthi ukuqeqeshwa yonyaka noma iholide, ngomsebenzi, njll);
• inkokhelo ukuze Ukuphumula ngenxa inkampani noma umqashi ngezizathu ukuzimela isisebenzi noma umqashi;
• izinkokhelo ukunakekelwa ngempelasonto labakhubazekile kusukela ebuntwaneni kanye nezingane ezikhubazekile.

It lingahunyushwa baphetha ukuthi ukubala kuhlanganisa zonke izinkokhelo abayamaniswa isinxephezelo abasebenzi. Izinkokhelo akuhlobene futhi okungezona amaholo, ngeke zifakwe. Ngokwesibonelo, lokhu kuhlanganisa usizo lwezimali, izinkokhelo ezehlukene emphakathini (inkokhelo ngezidingo, ukuzilibazisa, ukwelashwa, ukudla, imfundo, travel, njll), inani imali ukuthi ikhishwa abasebenzi, izinzuzo ukuthi abanikazi enqwabelene izinkampani, inzalo emalini ebolekwe, okuyinto etholakala kusukela abasebenzi, iholo ukuze amalungu ebhodi asimeme noma ibhodi labaqondisi nokunye. Ngaphezu kwalokho, inikeza umsebenzi wenkontileka nomphakathi. izinkokhelo noma cha, akunandaba.

Practical Isibonelo 5

Cabanga ngayo kwenziwe 1c: yokukhokha SPP umholo ovamile e-uhambo.

Ngo amabhizinisi ezinkulu ziye zasungula sezinsuku ezingu-5 ngesonto kanye angu-amane ngosuku-2 ngempelasonto (ngoMgqibelo nangeSonto). Zonke umsebenzi ofanayo wenkampani ngoDisemba kulo nyaka, iye othunyiwe yesevisi. Ngu kwesikhathi sokukhokha kuyosebenza izinyanga eziyishumi nambili, okungukuthi isikhathi, kusukela ngoDisemba 1, isikhathi langemva futhi kuze 30 ngoNovemba ngonyaka odlule. Phakathi nale nkathi, ukuncipha umsebenzi inkokhelo 472400 ruble, kuhlanganise:

ayizinkulungwane 403. Hlikihla. - isamba iholo (zamaholo);

ayizinkulungwane 24. Hlikihla. - eliqinisekisiwe ukuze inhlanganisela mkhakha;

ayizinkulungwane 3. Hlikihla. - lokukhokha wekusebenta ngezimpelasonto namaholidi;

ayizinkulungwane 12. Hlikihla. - usizo lwezimali;

ayizinkulungwane 3. Hlikihla. - isipho imali;

ayizinkulungwane 22. Hlikihla. - ngokuthengisa ikhokhwe ikhefu lonyaka;

5.4 THS. Deda. - travel (komholo yokuhamba neyezinye diem ngayinye).

Ukuhambela ezinye izindawo, usizo lwezimali, futhi iholide isipho imali bayakhishwa kusukela inani izinkokhelo, zaba kulesi sibalo inkokhelo isilinganiso. Khona-ke accountant kufanele ucabangele ubukhulu yokukhokha:

472.400 - 12,000 - 3,000 - 22,000 - 5,400 = 430,000 ruble.

Ngo ukubala komholo kanye inkokhelo eyengeziwe kuye kuze ubukhulu accountant ingathathwa zibe akhawunti, noma ngabe kuchaziwe inkontileka umsebenzi noma isicelo yenkokhelo, okuvamise kule nkampani. Khumbula ukuthi isikhathi esifanele lapho isisebenzi unawo umholo kanye nenani ayifakiwe kwesikhathi ukubala. Ngakho, lokhu kukhokha ezengeziwe uwela ngaphansi nale ncazelo. Ngezinye 1c icala inkokhelo isilinganiso ibalwa impela nje.

Ukubala of isamba semali yayikweleta umsebenzi, kanti isilinganiso nomholo nsuku zonke

Ukuze anqume inani ukukhokhiswa izinsuku isisebenzi ngeke kugcine komholo ibalwa yayo nomholo avareji nsuku zonke. Ukuxolela kuhlanganisa kuphela labo abasebenzi (isilinganiso nomholo ngehora kuchazwa ngabo) okuyiwona onayo amarekhodi amahora ukusebenza ngokuphelele.

Practical Isibonelo 6

Inhlangano commercial esungulwe sezinsuku ezingu-5 ngesonto kanye angu-amane ngosuku-2 ngempelasonto (ngoMgqibelo nangeSonto). Isisebenzi lenkampani ngoDisemba kulo nyaka, iye othunyiwe enkonzweni izinsuku ezingu-7. Ngu kwesikhathi sokukhokha kuyosebenza izinyanga eziyishumi nambili, okungukuthi isikhathi, kusukela ngoDisemba 1, isikhathi langemva futhi kuze 30 ngoNovemba ngonyaka odlule. Umi umsebenzi iholo ruble 30,000 ngenyanga.

Amaholo Pertova avareji nsuku zonke kuyoba:

338 990 ruble: izinsuku 231 = ruble 1467 / ngosuku.

Isisebenzi ezinsukwini ezingu-7 kumele uhlolwe isilinganiso amaholo yokukhokha (uhambo ikhokhwe ngakho):

1467 ruble / ngosuku × 7 izinsuku = ruble 10 269.

Ukubalwa lemali ukuthi ukweleta labasebenzi, futhi ngokwesilinganiso nomholo ngehora

Abasebenzi, okuyiwona Ukusetha isikhathi umsebenzi imali ebalwe isilinganiso nomholo ngehora ukukhokhwa ngalezo zinsuku, isilinganiso somholo lapho kugcinwa. Isilinganiso ngehora futhi ngokwesilinganiso nomholo nsuku zonke kubalwa ngendlela efanayo, kodwa uma avareji nsuku zonke is kunakwe kuphela inani lezinsuku ke isilinganiso njalo ngehora - inani langempela labantu amahora umsebenzi wasebenza.

Practical Isibonelo 7

Izinkampani ezinkulu ziye zasungula umsebenzi ngeviki sezinsuku ezingu-5, futhi angu-amane ngosuku-2 ngempelasonto (ngoMgqibelo nangeSonto). Umsebenzi inkampani othunyiwe enkonzweni izinsuku ezingu-7 ngo-December (ngokohlelo amahora 56). Ngu kwesikhathi sokukhokha kuyosebenza izinyanga eziyishumi nambili kusukela ngomhlaka 1 Disemba nezokugcina kuze 30 ngoNovemba ngonyaka odlule. Ukuze umsebenzi Ukusetha izinga tariff 180 ruble / ihora ngokufingqiwe akhawunti isikhathi ukusebenza. Amaholo umsebenzi ngehora kuyoba:

341 820 ruble: 1843 h = ruble 185 / ihora

Yena kumele uhlolwe isilinganiso amaholo yokukhokha (kohambo ibhizinisi Uphinde abhekwe isikhathi ukusebenza):

ruble 185 / h × 56 h = 10 360 ruble

Ukuze ukusebenza-pieceworkers nomholo isilinganiso ngesikhathi besebenza bhalisiwe e imali ebalwe kanje ngendlela. Kulesi sibalo ukukhokhelwa bazathatha yonke ingxenye kufakwe ukubala, okuyinto siyishiyele ngenhla, futhi empeleni wasebenza pieceworkers isikhathi.