Seasonal work. Seasonal worker - personnel issues. Taxes and contributions

For many employers, the spring-summer period is a time to attract additional workers for temporary work. These jobs are seasonal. We will talk about what problems an accountant of a company hiring seasonal workers may face in this article.

What is "seasonal" work

Seasonal work is work that, due to natural conditions, can only be performed during a certain period (season).

The duration of the season of the Labor Code of the Russian Federation is not limited, but, as a rule, it should not exceed six months (Article 293 of the Labor Code of the Russian Federation). However, in certain cases, taking into account local conditions, the duration of the season may be more than six months.

If the duration of work exceeds six months, the norms for regulating seasonal work are applied to them, for example, industry (inter-sectoral) agreements (part 2 of article 293 of the Labor Code of the Russian Federation).

Thus, the Sectoral Tariff Agreement in the housing and communal services of the Russian Federation for 2014-2016 establishes a List of seasonal works, which can be carried out during the period (season), which includes:

— production, transmission and sale of thermal energy (heating period);

— ensuring the safety of property and equipment for the production, transmission and sale of thermal energy (non-heating period).

Seasonal work in the forest industry is recognized:

- logging industry (extraction of resin, barras, stump resin and spruce sulfur);

— timber rafting (dumping timber into the water, primary and raft timber rafting, sorting on the water, rafting and rolling out timber from the water, loading (unloading) timber onto ships) (Industry agreement on organizations of the timber industry complex of the Russian Federation for 2015-2017).

The main document that classifies work as seasonal is the List of seasonal work, approved by the Decree of the NCT of the USSR dated 11.10.32 No. 185 (hereinafter - List No. 185). Here are some types of seasonal work from this list:

– repair work on railway lines, sidings and sidings in operation, in particular:

a) garden, turf, tree planting, planning work;

b) bridge (road) works; paving, highway;

c) work on the summer repair of the railway track: continuous raising of the track, change of sleepers and transfer bars, dispersal of gaps, change of the ballast layer and heaving soil; elimination and prevention of slush, cleaning of the canvas, slopes, embankments, excavations from grass thickets, cleaning of ditches, ditches and trays from dirt and debris;

- uprooting and cutting of stumps, performed separately from the main logging operations;

- work at sugar mills directly related to the production of sugar from beets, work on beet drying on beet dryers, work on bagasse drying performed at sugar mills during the production of sugar;

– all work in the potato-grinding industry;

- work on the preparation of eggs, poultry, feathers and down in warehouses, except for work on liming eggs;

– peat works, namely:

a) preparation of work (including a summary of the forest and uprooting and cutting of stumps);

b) extraction, drying and harvesting of peat, except for work on mechanized units and power plants (hydropeat, milling and machine-forming extraction, work on molding tracks, etc.) performed by workers who are on a permanent staff.

Labor relations with "seasonal workers"

We are hiring a seasonal worker

A fixed-term employment contract may be drawn up with a person hired to perform seasonal work (paragraph 3, part 1, article 59 of the Labor Code of the Russian Federation).

The condition on the seasonal nature of the work must be indicated in the employment contract (part 1 of article 294 of the Labor Code of the Russian Federation).

If the contract does not contain a condition on the seasonal nature of the work, such a contract is considered concluded for an indefinite period.

The contract for the performance of seasonal work may provide for a condition on a probationary period. As a general rule, the trial period cannot exceed three months, and for managers, their deputies and chief accountants - six months. But for seasonal workers, different test periods apply. According to part 6 of Art. 70 of the Labor Code of the Russian Federation, when concluding an employment contract for a period of two to six months, the test cannot last more than two weeks.

On the basis of a fixed-term employment contract, an order for employment is issued. For its registration, the employer can use the unified form No. T-1 1. This order should reflect the seasonal nature of the work.

An entry on the employment of a "seasonal worker" is entered in his work book in the same way as an entry on the admission of other workers. The instruction for filling out work books (approved by the Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69) does not indicate the need to reflect the nature of the work - seasonal - in the work book.

Holidays for seasonal workers

All employees have the right to annual paid leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation). The duration of the vacation is at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

Granting vacations to seasonal workers has its own characteristics.

So, according to Art. 295 of the Labor Code of the Russian Federation, employees engaged in seasonal work are provided with paid holidays at the rate of two working days for each month of work.

Note that, as a general rule, an employee's right to leave arises after six months of continuous work (Article 122 of the Labor Code of the Russian Federation). Based on this rule, it can be concluded that a seasonal worker can:

a) either receive monetary compensation for unused vacation upon dismissal;

b) or go on vacation with subsequent dismissal (unless, by agreement of the parties, leave was not granted to the employee before the expiration of six months on the basis of part 2 of article 122 of the Labor Code of the Russian Federation).

Insurance experience of seasonal workers

When calculating the insurance period, periods of work are taken into account in such a way that the duration of the insurance period in the corresponding calendar year is a full year (clause 6, article 13 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions"). This rule applies to periods of work during the full navigational period in water transport and during the full season in organizations of seasonal industries. Basis - The list of seasonal industries, work in organizations of which during the full season, when calculating the insurance period, is taken into account in such a way that its duration in the corresponding calendar year is a full year (approved by Decree of the Government of the Russian Federation of 04.07.2002 No. 498 (hereinafter - the List No. 498)). The latest changes to this document were made by Decree of the Government of the Russian Federation of June 10, 2014 No. 538 and are effective from January 1, 2015.

In particular, according to the amendments, the Ministry of Labor of Russia, in agreement with the Pension Fund of the Russian Federation, provides clarifications on the application of List No. 498, as well as the List of seasonal jobs and seasonal industries, work at enterprises and organizations of which, regardless of their departmental affiliation, during the full season is counted in the length of service for the appointment of a pension for a year of work, approved by the Resolution of the Council of Ministers of the RSFSR dated July 4, 1991 No. 381 (hereinafter referred to as List No. 381), and the conditions for calculating the insurance period established by paragraph 2 of the said resolution.

Note!

All of the above lists - No. 498, No. 381 and No. 185 will help determine whether specific jobs are seasonal.

The number of working days in 2015 in terms of a six-day working week for the period from June 1 to November 30 is 155 days (in June - 25, in July - 27, in August - 26, in September - 26, in October - 27, in November - 24).

Determine the average daily earnings of an employee:

150 000 rub. : 155 days = 967.74 rubles.

Calculate the amount of vacation pay:

RUB 967.74 x 12 days = 11612.88 rubles.

Compensation for unused vacation is not exempt from personal income tax (paragraph 7, clause 3, article 217 of the Tax Code of the Russian Federation). From the amount of compensation, the organization must withhold personal income tax calculated at a rate of 13% (clause 1 of article 224, clauses 1, 2, 4 of article 226 of the Tax Code of the Russian Federation). The amount of personal income tax will be 1510 rubles. (11612.88 rubles x 13%).

Thus, the amount of compensation that the employee will receive in his hands will be 10,102.88 rubles. (11612.88 rubles - 1510 rubles).

Since compensation for unused vacation is paid to the employee within the framework of labor relations, it is not exempt from the taxation of insurance premiums for compulsory pension (social, medical) insurance, as well as for compulsory social insurance against industrial accidents and occupational diseases. Grounds - part 1 of Art. 7, part 1, art. 8, sub. "e" p. 2 h. 1 art. 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; par. 2 p. 1 art. 5, paragraph 1, 2 art. 20.1, para. 6 sub. 2 p. 1 art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”).

The employer has the right to take into account the amount of compensation paid for unused vacation as part of labor costs (clause 8, article 255 of the Tax Code of the Russian Federation).

The employer has the right to provide meals to workers who are involved in seasonal field work. Income in kind in the form of food for workers involved in seasonal field work is not subject to personal income tax (clause 44, article 217 of the Tax Code of the Russian Federation).

1 After the entry into force of Federal Law No. 402-FZ of 06.12.2011 “On Accounting”, that is, from January 1, 2013, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently, taking into account all the mandatory details provided for by the aforementioned by law (see letters of Rostrud No. 2-TZ dated January 9, 2013, No. PG/10659-6-1 dated January 23, 2013, No. PG/1487-6-1 dated February 14, 2013).

There are, however, some differences related to the specifics of their work, requiring separate consideration.

general information

First you need to figure out which work should be considered seasonal.
These works have the following peculiarities:

The most common seasonal types of work are the cultivation of crop products and their harvesting, the extraction of certain types of natural resources (peat harvesting), geological exploration, the search for valuable minerals and gold mining, almost all work related to forestry, canning of dairy, meat, fish and seafood, and their subsequent processing, sugar and canning production and others.

Position and maximum term

The main characteristic of seasonal work is its duration. In the previous labor code, seasonal work was strictly limited to six months.

If such work lasted at least a day more than six months, they ceased to be considered seasonal. The new legislation softened this wording, recognizing as seasonal, work performed, as a rule, for 6 months.

Attention: the phrase "usually" is not accidental. Indeed, in some cases, the season is not limited to six months.

The list of works with a seasonality of more than 6 months is approved by industry contracts, which stipulate the maximum terms of these works. For example, for passenger transportation in resort areas, the summer-autumn period, usually May-October, is considered a season.

The tariff agreements of the housing and communal services establish the period of work related to the life support of people, the period of performance of specific services.

Thus, heat supply to the population is carried out during the heating season. The timing of this season varies based on the local climate and is approved by local executive authorities.

List and types

In many sectors of the national economy there is a whole list of jobs that fall into the seasonal category. Here is a list of the main ones:

In addition, there are certain types of work that are performed in organizations (firms) regardless of their industry affiliation.

These include the following works:

landscaping: gardening, snow removal, landscaping, tree pruning;
preventive maintenance of communications;
carrying out external repairs (facade) and construction;
various blanks;
spring cleaning of surfaces from dirt, washing of windows, signboards, billboards, etc.

In summer, work is traditionally carried out related to industrial mountaineering - washing of facades, their repair. In addition, roads are laid and repaired, various cleaning works are carried out, fungal growths are removed, etc.

Winter is associated with snow removal, removal of icicles from roofs and cleaning roads from icing, etc.

Treaty

An employment contract is drawn up with a seasonal worker in two copies. This document stipulates:

the nature of the work of the employee;
term of his work;
schedule;
rights and obligations of the employee and the employer;
a trial period, and if it is not specified, then for works with a 2-6 month work cycle - no more than 2 weeks;
wage conditions.

Typically, an employment contract is drawn up for six months. But this period may be longer if there is an appropriate industry agreement agreed with the government.

An important condition of the seasonal contract is its urgency. If this document does not specify a period, then the employee has the right to consider it indefinite, and dismissing him at the end of seasonal work can be problematic. Therefore, it is so important to draw up a contract in writing, stipulating in it the term of employment.

It is possible to terminate the employment contract ahead of time. If the initiator of this process is the employer, then the latter must notify the employee in writing of his intention three days before his dismissal.

If the employee himself wishes to terminate the employment relationship, then he must also submit an application three days before his departure.

If the contract is terminated due to a reduction in the number of employees or the liquidation of the organization, "seasonal workers" are warned about this in writing a week before. At the same time, they are paid a two-week average salary.

Sample contract for seasonal work.

Labor guarantees

The remuneration of seasonal workers is stipulated in a bilateral labor contract. However, it should not be lower than the minimum (without allowances, bonuses and other incentives).

Seasonal worker leave is due- two calendar days for each full month worked. This rule applies only to the main vacation. If an employee is entitled to additional leave (harmful working conditions and others), then this part of it is calculated according to the rules common to all employees.

Vacation pay is calculated based on the average daily salary for the last 3 calendar months. In this case, earnings are divided by 3 and by 29.6 (average annual number of calendar days). Then the resulting number is multiplied by the number of vacation days. If seasonal work lasts less than three months, then the average earnings are calculated according to the period worked.

The day of completion of the employment contract is considered the day the vacation ends, because those who work seasonally for six months, leave is given after this period.

Seasonal workers guaranteed to be paid:

severance pay;
average salary for forced absences from work (illegally dismissed);
sick leave;
compensation for unused vacation.

At many seasonal jobs in industries with their approved nomenclature, work for a full season is counted in the length of service for calculating a pension as for a year.

Seasonal work is due to cyclical climatic conditions, when certain types of work cannot be carried out year-round.

Seasonal work is considered work, as a rule, limited to a six-month period. In some cases, maximum periods of seasonal work are stipulated by interdepartmental agreements.

Seasonal workers work under labor contracts, as specified by the Labor Code of the Russian Federation. They are largely covered by the same guarantees as permanent employees. The fact and terms of their work are recorded in the work book according to general rules and serve as the basis for calculating the length of service for a pension.

Labor relations of employees may be established for the performance of temporary work. In such cases, the employment contract is concluded for a period of up to two months. This category of workers is called temporary workers. Limiting the duration of their work for a period of up to two months entails a number of features. First of all, when concluding an employment contract, they are oriented in advance to the fact that their work is temporary. Secondly, it is precisely with the short period of time for which these workers are hired that Art. 289 of the Labor Code of the Russian Federation does not provide for a test when applying for a job. Given the temporary nature of the work, these employees, with their written consent, may be involved in work on weekends and non-working holidays. This work is compensated in cash at least twice. It also provides for the right of these workers to annual paid leave, and in reality this is the payment of compensation upon their dismissal at the rate of two working days for one month of work (Article 291 of the Labor Code of the Russian Federation). When terminating an employment contract at the initiative of a temporary worker, he is obliged to notify the employer, as well as seasonal workers, three calendar days in advance. In the event of their early dismissal due to the liquidation of the organization, reduction in the number or staff of employees, they must be warned by the employer in writing against signature at least three calendar days in advance. In case of dismissal on the specified grounds, the severance pay to an employee who has concluded an employment contract for a period of up to two months is not paid.

Labor relations of employees who have concluded an employment contract for a period of up to two months are governed by the general rules of the Labor Code of the Russian Federation, including the rules on a fixed-term employment contract, with certain exceptions, the features established in Ch. 45 of the Labor Code of the Russian Federation. As already noted, they relate to a probationary period, employment on weekends and non-working holidays, paid holidays, and some aspects of termination of an employment contract.

It should be borne in mind that the term of the employment contract - up to two months - is the limit. By agreement of the parties to this agreement, it can be any, but not more than the established limit.

Features of labor regulation of employees who have concluded an employment contract for a period of up to two months are established not only by the Labor Code of the Russian Federation, other legislative and regulatory legal acts containing labor law norms, but also by collective agreements, agreements, local regulations.

Employees who have concluded an employment contract for a period of up to two months are also subject to the features enshrined in the norms of the Decree of the Presidium of the Supreme Soviet of the USSR of September 24, 1974 No. 311-IX “On the working conditions of temporary workers and employees” (as amended on April 4 1991), to the extent that it does not contradict the Labor Code of the Russian Federation (part 1 of article 423 of the Labor Code of the Russian Federation). Moreover, this act has not yet been recognized as not valid on the territory of Russia (in contrast to a similar act on seasonal workers).

For employees who have concluded an employment contract for a period of up to two months, there is only one way to involve them in work on weekends and non-working holidays - their written consent is required. Moreover, it is not necessary to comply with the conditions and restrictions fixed in Art. 113 of the Labor Code of the Russian Federation. It is allowed to involve these workers to work on the specified days only within the period of validity of the relevant employment contract (up to two months). Work on weekends and non-working holidays is compensated in cash at least twice the amount (Article 29 of the Labor Code of the Russian Federation).

In accordance with Art. 293 of the Labor Code of the Russian Federation, seasonal work is recognized as work that, due to climatic and other natural conditions, is performed during a certain period (season) not exceeding six months. Currently, the List of seasonal jobs and seasonal industries approved by the Decree of the Council of Ministers of the RSFSR No. 381 of July 4, 1991, as well as the List of seasonal industries approved by the Decree of the Government of the Russian Federation of July 4, 2002 No. 498 are in force. Examples of seasonal work, provided for by these Lists, is work in peat extraction, logging and timber rafting, enterprises of seasonal fisheries, etc. An employment contract is concluded with employees who enter seasonal work, in which the seasonal nature of the work assigned must be indicated. In contrast to the previous procedure, when concluding an employment contract with an employee hired to perform seasonal work, a probation may be provided that does not exceed two weeks. The employment contract must specify a period of work not exceeding the duration of the season (six months) (Article 294 of the Labor Code of the Russian Federation). The employee receives compensation for vacation upon dismissal. Based on the fact that workers employed in seasonal work, in accordance with Art. 295 of the Labor Code of the Russian Federation, paid vacations are provided for each month of work, the employee, having received compensation for the vacation, uses it, as a rule, during the off-season.

A feature of the employment contract with seasonal workers is that the employment contract with seasonal workers can be terminated at the initiative of the employee with a warning of at least three calendar days, and in case of dismissal due to the liquidation of the organization, reduction in the number or staff of employees, the employer is obliged notify the employee in writing at least seven calendar days in advance. In addition to the warning, the employer, upon termination of the employment contract with a seasonal worker for the indicated reasons, is obliged to pay a severance pay upon dismissal in the amount of two weeks of average earnings.

According to Part 1 of Art. 293 of the Labor Code of the Russian Federation, seasonal work should be considered work that, due to climatic and other natural conditions, is performed during a certain period (season), which, as a rule, does not exceed six months. Thus, the general rule on the six-month limitation of seasonal work seems to remain, but it is allowed to be extended in the manner prescribed by Part 2 of Art. 293 of the Labor Code of the Russian Federation.

Lists of seasonal work, including individual seasonal work, which can be carried out during a period (season) exceeding six months, and the maximum duration of these individual seasonal work are determined by sectoral (intersectoral) agreements concluded at the federal level of social partnership

Based on the content of Art. 293 and 294 of the Labor Code of the Russian Federation, workers should be classified as seasonal if three conditions are simultaneously present: a) work must be included in a special list of seasonal work; b) it should not exceed the maximum duration of a certain period (season); c) the condition on the seasonal nature of the work must be indicated in the employment contract itself. Then the employee is subject to the features contained in the relevant norms of Ch. 46 of the Labor Code of the Russian Federation.

Features of labor regulation of workers employed in seasonal work are established not only by the Labor Code of the Russian Federation, other legislative and regulatory legal acts containing labor law norms, but also by collective agreements, agreements, local regulations.

The conditions, the observance of which is necessary for the recognition of an employment contract as concluded specifically for the performance of seasonal work, and an employee as seasonal, are contained in Art. 293 of the Labor Code of the Russian Federation.

In accordance with Art. 295 of the Labor Code of the Russian Federation, seasonal workers are provided with paid vacations at the rate of two working days for each month of work.

Read in the article:

What do the terms "seasonal work" and "seasonal worker" mean?
How to formalize an employment relationship and conclude an employment contract with a seasonal worker
What guarantees are provided to seasonal workers
How to fire a seasonal worker and fill out his work book

WHAT WORK IS CONSIDERED SEASONAL?

Seasonal work has certain specifics and is usually used only in certain industries. Legal regulation of labor relations with persons employed in seasonal work is carried out in accordance with the norms of Chapter 46 of the Labor Code of the Russian Federation.

Seasonal work has the following signs:

Due to climatic and other natural conditions.
It is carried out during a certain period (season).
The season for performing work has a certain duration, depending on which they allocate two kinds works:

the duration of which does not exceed six months (general rule);
may exceed six months.

The duration of seasonal work is approved by the order for the main activity of the organization, and the required number of seasonal workers is approved by the staffing table.

FORMING WORK RELATIONSHIPS

An employment contract for the performance of seasonal work is a type of fixed-term employment contract (paragraph 4 of part 1 of article 59 of the Labor Code of the Russian Federation), therefore, when drawing up it, special attention should be paid to indicating the basis (reason) for its urgency.

In the sanatorium-resort institution LLC "Volzhskie Zori" for the period from May to September, a doctor of exercise therapy Mironova O.D. was hired. How to draw up a fixed-term employment contract with her for dsgjkytybt seasonal work?

Documentation of labor relations with a seasonal worker is not much different from hiring a permanent worker - it is carried out according to general rules with the provision of all necessary documents (Article 65 of the Labor Code of the Russian Federation).

However, it must be remembered that when concluding a fixed-term employment contract for a period up to two months the test is not established, but during the term of the employment contract two to six months- cannot exceed two weeks (part 6 of article 70 of the Labor Code of the Russian Federation).

If the duration of seasonal work over six months, the test period is established on a general basis and, as a rule, cannot exceed three months.

We conclude an employment contract

Making a fixed-term employment contract with a seasonal worker, in accordance with Art. 59 of the Labor Code of the Russian Federation, in the text of the document it is necessary to prescribe a condition on the period of its validity. Otherwise, the contract will be considered concluded for an indefinite period (permanent), and the employee will be accepted for permanent employment. In addition, on the basis of Art. 294 of the Labor Code of the Russian Federation, a condition on the seasonal nature of work must be included in the employment contract (example 1).

Issuing a job order

After concluding an employment contract with an employee, drawing up and signing an order for hiring him, it is necessary to make entries in the work book and personal card.

WE PROVIDE GUARANTEES

The rights of seasonal workers, like other workers, are guaranteed by the Constitution of the Russian Federation and the Labor Code of the Russian Federation. One of these rights is the right to rest (paragraph 6, part 1, article 21 of the Labor Code of the Russian Federation).

Employees engaged in seasonal work are provided with paid leave at the rate of two working days for each month of work (Article 295 of the Labor Code of the Russian Federation).

The vacation of a seasonal worker has some nuances:

calculated in business days(annual paid leave granted to other categories of employees - in calendar days);
the right to use annual paid leave appears with a seasonal worker on a universal basis, that is, only after six months of continuous operation. Most often, this coincides with the end of the employment contract.

How to be in such a situation?

A seasonal worker can exercise his right to rest upon dismissal in one of the following ways:

By agreement of the parties, before the expiration of six months of continuous work, leave may be granted to the employee in advance.
At the end of the term of the employment contract, the employee can issue a vacation with subsequent dismissal (the day of dismissal is the last day of vacation (part 2, article 127 of the Labor Code of the Russian Federation)).
For unused vacation upon dismissal, the employee may receive monetary compensation.

NOTE

According to part 2 of Art. 127 of the Labor Code of the Russian Federation, providing an employee with unused vacation followed by dismissal is a right, and not an obligation, of the employer, who has the right to refuse the employee.

FIRE A SEASONAL WORKER

As a rule, an employment contract concluded for the performance of seasonal work during a certain period (season) terminates at the end of this period (season) (part 4 of article 79 of the Labor Code of the Russian Federation), but it can also be terminated on the general grounds provided for in art. 77 of the Labor Code of the Russian Federation.

According to Part 1 of Art. 79 of the Labor Code of the Russian Federation on the termination of an employment contract due to the expiration of its validity, the employer must notify the employee in writing at least three calendar days before the dismissal.

If the employee quits on his own initiative and wants to terminate the contract ahead of schedule, he must notify the employer within 3 days instead of 2 weeks.

The form of notification (warning) is not provided for by law, so it can be drawn up in any form (example 3).

After notifying the employee of the expiration of the employment contract, the employer issues an order to dismiss him (example 4).

The grounds for termination of the employment contract are entered in strict accordance with the wording of the Labor Code of the Russian Federation.

After the issuance of the dismissal order, an entry is made in the employee's personal card and work book. The final payment is made on the day of dismissal, that is, on the last day of his work.

If the order to dismiss the employee cannot be brought to his attention or the employee refuses to familiarize himself with it against signature, a corresponding entry is made directly on the document.

WE MAKE WORK BOOK

The employer maintains work books for both permanent and seasonal workers. For persons working part-time, work books are kept only at the main place of work (seasonal work can be both the main and part-time work for the employee).

Entries in the work book of an employee hired under a fixed-term employment contract are made according to the general rules (example 5) - on the basis of the Instructions for filling out work books, approved by Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69. In addition, a personnel worker must be guided by the Rules for maintaining and storage of work books, production of work book forms and provision of employers with them, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (as amended on March 25, 2013).

Entries made in the work book are certified by the seal and signature of the head (or the person responsible for maintaining work books), as well as the signature of the employee himself.

On the day of dismissal, a corresponding entry is made in the book of accounting for the movement of work books and inserts in them, and the dismissed employee signs in it about receiving the work book in his hands.

In accordance with Article 64 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached list of seasonal industries and types of activities used when granting a deferral or installment plan for tax payment.

2. Recognize as invalid:

Decree of the Council of Ministers - Government of the Russian Federation of March 15, 1993 N 225 "On approval of the List of enterprises engaged in seasonal purchase of raw materials for the purposes of taxing value added tax" (Collection of acts of the President and Government of the Russian Federation, 1993, N 12, art. 1003);

Decree of the Council of Ministers - the Government of the Russian Federation of December 23, 1993 N 1321 "On the introduction of additions to the List of enterprises engaged in the seasonal purchase of raw materials for the purposes of taxing value added tax" (Collection of acts of the President and Government of the Russian Federation, 1993, N 52, article 5149);

Decree of the Government of the Russian Federation of February 24, 1994 N 127 "On the introduction of an addition to the List of enterprises engaged in seasonal purchase of raw materials for the purposes of taxing value added tax" (Collection of acts of the President and Government of the Russian Federation, 1994, N 9, art. 703 );

Decree of the Government of the Russian Federation of January 23, 1995 N 74 "On the introduction of an addition to the List of enterprises engaged in the seasonal purchase of raw materials for the purposes of taxing value added tax" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1995, N 5, Art. 423).

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seasonal industries and activities, applied when granting a deferral or installment plan for tax payment
(approved by Decree of the Government of the Russian Federation of April 6, 1999 N 382)

With changes and additions from:

September 4, 2001, October 17, 2003, June 15, 2009, September 3, 2010, February 25, 2014

Agriculture

crop production

Mechanized work in the field

Procurement of agricultural products and raw materials

Fur farming

Cultivation of pond marketable fish and fish stock

processing industry

Seasonal production in organizations of the meat and dairy industry

Seasonal production in organizations of the sugar and canning industry

Production of vegetable oils and fats

Fisheries

Fishery activities on fishing vessels and in coastal processing organizations

Artificial reproduction of fish stocks

Extraction and processing of algae and marine mammals

Oil and gas industry

Arrangement of deposits and construction of facilities in swampy areas and under water in the regions of the Far North and equivalent areas

Peat industry

Extraction, drying and cleaning of peat

Repair and maintenance of technological equipment in the field

Medical industry

Harvesting of herbal medicinal and essential oil raw materials

Forestry, woodworking and pulp and paper industry

Harvesting and removal of wood

Rafting and timber handling works, works on unloading wood from ships of water transport and rolling wood out of the water

Harvesting resin, stump resin and birch bark

Light industry

Seasonal production of products from natural fur in fur industry organizations

Forestry

Soil preparation, sowing and planting forests, caring for forest crops, working in nurseries

Field forest inventory works

Harvesting wild forest products

Hunting economy

Hunting and harvesting of hunting products

Protection, accounting and reproduction of game animals, including biotechnical measures and game breeding

Field hunting management works

Transportation of passengers and cargo, loading and unloading operations in areas with limited navigation time

Information about changes:

Decree of the Government of the Russian Federation of September 3, 2010 N 677 The list is supplemented by the section "Shipbuilding industry"

shipbuilding industry

Construction and repair of inland water transport vessels in areas with limited navigation time

All sectors of the economy

Early delivery of products (goods) to the regions of the Far North and equivalent areas