Duration of the billing period
To calculate average earnings, first of all you need to determine billing period. The duration of the billing period for any payment is 12 calendar months preceding the period during which the employee retains his average earnings (Part 3 of Article 139 of the Labor Code of the Russian Federation).
What is the calculation period equal to using vacation pay as an example (provided that the company did not set its own periods), see the table.
How to determine the billing period
| Situation | Billing period |
| The employee worked for the company for the last 12 calendar months and during this time he was paid a salary (other payments) | 12 calendar months before vacation |
| The employee worked for the company for less than 12 calendar months | From the date of employment to the month preceding the month in which the employee goes on vacation |
| An employee goes on vacation in the month of employment | Time actually worked this month |
| The employee has not worked for the last 12 months and has not been paid a salary. | The last 12 calendar months during which the employee was paid a salary |
| An employee goes on vacation from the first day of work | There will be no settlement period as such in such a situation. Vacation pay must be calculated based on salary |
Calculation period for calculating vacation pay
The employee has been working at the company since January 11, 2016. By agreement with the administration, from August 1, 2016, she is granted a leave of 28 calendar days. The company's leave regulations state that in such cases, the calculated period is the period from the moment the employee is hired until the moment he leaves.
Thus, to calculate the vacation pay due to an employee, the accountant must take her earnings for the period from January 11 to July 31, 2016.
Example in numbers
An employee of the organization was seriously injured. In accordance with the medical report, from August 25 to September 30, 2016, he was transferred to another, lower-paid job. During this period, the employee retains the average salary for his previous position. In this case, the calculation period will be from August 1, 2015 to July 31, 2016.
Which periods to exclude from the calculation
When calculating average earnings, keep in mind that only the actual time worked should be included in the calculation period. Exclude from the billing period (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922):
Periods during which the employee, according to the law, retained his average earnings. For example, the time spent on a business trip (Article 167 of the Labor Code of the Russian Federation);
Sick time;
Maternity leave time;
Vacation periods at your own expense, that is, without saving wages;
The time when an employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
The period when the employee did not work due to downtime due to the fault of the organization or for reasons beyond the control of the organization and the employee (for example, due to the suspension of the organization or workshop);
The time when the employee did not participate in the strike, but due to it could not perform work;
Other periods when the employee did not work for reasons provided for by law.
Example in numbers
An employee of the organization went on a business trip on August 19, 2016. For the time when the employee was on a business trip, the organization retains his average salary.
The billing period is from August 1, 2015 to July 31, 2016. The employee did not complete it completely:
The time when the employee was sick, on vacation or on a business trip, the accountant excluded from the billing period. He also excluded amounts accrued during this time.
We will separately dwell on three issues that relate to weekends and holidays, as well as the situation when there were no working days at all in the billing period.
Holidays within a holiday. There is no need to exclude such days from the billing period (letter of the Ministry of Labor of Russia dated April 15, 2016 No. 14-1/B-351). Officials explained that it is necessary to exclude only the period for which the average salary was paid (clause 5 of Regulation No. 922). But holidays are not included in the number of vacation days and they are not paid (Article 120 of the Labor Code of the Russian Federation). And it doesn’t matter whether the holiday falls at the beginning, end or middle of the vacation. For example, an employee was on vacation from December 28, 2015 to January 17, 2016. He was paid only for the days from December 28 to 31 and from January 9 to 17. January 1-8 are holidays. If such a vacation now falls into the billing period, only vacations need to be excluded from the calculation, but holidays - not.
Example in numbers
The employee has been on vacation since May 10 for 13 calendar days. The billing period is from May 1, 2015 to April 30, 2016. During this period, the employee was on vacation from December 28, 2015 to January 17, 2016. He had no other excluded periods, the employee’s salary did not change and amounted to 50,000 rubles. Let's calculate his vacation pay in two ways.
Method 1: exclude the entire period
29.3 days * 10 months + 29.3 days : 31 days * 27 days (for December 2015) + 29.3 days. : 31 days * 14 days (for January 2016) = 331.7517 days.
The amount of vacation pay will be equal to:
(50,000 rubles * 10 months + 50,000 rubles: 23 days? 19 days (for December 2015) + 50,000 rubles: 15 days * 10 days (for January 2016)): 331 ,7517 days * 13 days = 22,517.71 rub.
Method 2 (as they believe in the Ministry of Labor): we exclude only paid days, leaving January 1-8
The sum of calendar days attributable to time worked will be:
29.3 days * 10 months + 29.3 days : 31 days * 27 days (for December 2015) + 29.3 days. : 31 days * 22 days (for January 2016) = 339.3129 days.
The amount of vacation pay will be equal to:
(50,000 rubles * 10 months + 50,000 rubles: 23 days * 19 days (for December 2015) + 50,000 rubles: 15 days * 10 days (for January 2016)): 339 ,3129 days * 13 days = 22,015.93 rub.
If you follow the position of the Ministry of Labor, the employee will receive almost 500 rubles. less. This more profitable for the company, and there will be no disputes with inspectors.
The business trip covers the weekend. If during the billing period the employee was on a business trip, it is necessary to exclude from it, including the days off that fell during the business trip (letter of the Ministry of Labor of Russia dated August 13, 2015 No. 14-1/B-608). And it doesn’t matter whether the employee worked on weekends or not. For example, an employee was on a business trip from March 17 to March 22. You need to exclude the entire period, including March 19 (Saturday) and March 20 (Sunday). Also, do not take into account the average earnings that the company accrued to the employee for four working days of the business trip - March 17-18 and March 21-22. Do not include in the calculation the daily allowance that the employee is entitled to for each day of travel, including weekends (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).
The billing period is empty. For example, an employee goes on vacation straight from maternity leave and does not have a single working day in the standard pay period. Then, to calculate vacation pay, you need to take 12 months before the maternity leave (letter of the Ministry of Labor of Russia dated November 25, 2015 No. 14-1/B-972). The same procedure applies in other similar situations.
Example in numbers
The employee has been on maternity leave since November 12, 2013, and then on child care leave. In August 2016, without going to work, she wrote an application for annual leave.
The standard billing period is 12 months before the vacation (from August 2016 to July 2016). But this time falls on maternity leave, when there was no income. Therefore, the accountant must take another payroll period in which the employee had accruals.
The correct option is to take 12 months before maternity leave (from November 2012 to October 2013). This was confirmed by the Ministry of Labor.
Some companies begin to count down 12 calendar months step by step until earnings appear.
In our example, before the vacation in 2016, as well as in 2015 and 2014, the employee had no income. This means that according to this option, to calculate vacation pay, you need to take the period from August 2013 to July 2014, excluding the time of maternity leave from it. This option, according to the Ministry of Labor, is incorrect.
If you followed the second option, recalculate the vacation pay already paid. And pay the employee the difference if it turns out to be in her favor. After all, if you underestimate average earnings, labor inspectors can fine you up to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
If, on the contrary, the company overpaid the employee, then do not withhold anything from her. Is not counting error. But you won't be fined for overpaying. Article 8 of the Labor Code of the Russian Federation prohibits worsening the situation of workers in comparison with the standards guaranteed by law. You can improve it as much as you like.
If it turns out that even before the billing period the employee did not have actually worked days (accrued wages), when calculating, take into account the days worked in the month of the occurrence of the event, which is associated with maintaining the average earnings before the occurrence of this event (clause 7 of Regulation No. 922). Provided, of course, that during this time the employee has days worked.
Example in numbers
The employee has been working in the organization since August 15, 2016. From August 22 to August 26, 2016, he was on a business trip.
The accountant cannot take the standard billing period of 12 months, nor the period preceding the billing period, since the employee was not working in the organization at that time.
On this basis, the accountant determined the average salary that is retained by the employee during the business trip based on earnings for the period from August 15 to August 21, 2016.
How to count the last 12 calendar months? Clause 181.1 of the Tax Code refers to the last 12 calendar months. At what point do you start counting the last 12 calendar months? From the beginning of the year or every month, count the volume of supplies as Last year? How to calculate the period if an entrepreneur has recently switched to a general taxation system from a single tax?
To determine the maximum volume of supplies, after exceeding which it is necessary to register as a VAT payer, it is necessary to calculate the volume of taxable transactions for the last 12 months every month. For example, in order to determine whether it is necessary to register as a VAT payer from June 2012, it is necessary to calculate the volume of supplies for the period from June 2011 to May 2012.
It does not matter what taxation system the entrepreneur was on. For example, in the period from June 2011 to March 2012, the entrepreneur was on a single tax, and April and May was on common system taxation. He will still have to count the volume of supplies for the last 12 calendar months.
The court’s position regarding determining the date of occurrence of the obligation to register as a VAT payer
Resolution of the Donetsk District Administrative Court dated December 14, 2011 in case No. 2a/0570/21775/2011. It can be found in the Unified Register court decisions or look on the forum. The resolution refers to the old period, when the Law “On Value Added Tax” was still in force, but the rules that regulate these issues entered into force Tax Code not changed.
Plaintiff: entrepreneur on the general taxation system, VAT non-payer
Sales revenue for the last 12 calendar months is just over 300 thousand UAH. and includes VAT. After subtracting VAT, an amount remains that does not exceed 300 thousand UAH, which means that the entrepreneur does not have the obligation to register as a VAT payer, since the volume of taxable transactions defined by the VAT law has not been reached.
The plaintiff purchased goods with VAT and added a trade margin, so the goods sold included VAT. In support of this, the plaintiff provided fiscal receipts from its registrar of settlement transactions, in which on a separate line contained amounts of value added tax.
The period for determining the maximum volume of taxable transactions should be counted from the beginning of the year, that is, each year is counted separately.
The court's decision
Only a person registered as a tax payer in accordance with the law can charge, withhold and transfer value added tax to the budget.
In the given period, the plaintiff was not a VAT payer, and therefore was not authorized to charge, withhold and pay tax to the budget, which is paid by the buyer.
Payment of VAT as part of the price of the goods purchased by the plaintiff does not affect the obligation to register as a VAT payer, since for this purpose the presence of tax as part of the price of the goods that were sold and not purchased must be established.
At first glance, the algorithm for calculating average earnings for a vacation is simple. However, in practice, many nuances need to be taken into account. For example, whether the employee fully worked out the pay period, whether he received a bonus, or whether his salary was increased. Let's look at the procedure for determining vacation pay amounts in these cases using specific examples.
The employer is obliged to provide employees annual holidays while maintaining your place of work (position) and average earnings. The procedure for calculating average earnings for these purposes is regulated Labor Code and the corresponding Regulations. Let's consider how general rules calculation of vacation pay, and the procedure for calculating them, taking into account various features.
General rules for calculating vacation pay
To calculate vacation pay, you must first determine the pay period. According to labor law, this is 12 calendar months preceding the employee going on vacation. In this case, the calendar month is recognized as the period from the 1st to the 30th (31st) (in February - to the 28th (29th)) inclusive. For example, an employee goes on annual paid leave in June 2010. The estimated period will be from June 1, 2009 to May 31, 2010.
Next, you should calculate the amount of payments accrued to the employee during this time. It includes all payments provided for by the remuneration system in force for a given employer, regardless of the source of their financing. Their specific list is established by paragraph 2 of the Regulations. The calculation should include not only the amount accrued on the basis of the employee’s salary, tariff rate or piece rate, but also all other components of the salary: additional payment for work on holidays and weekends, for overtime work, night work, combining positions, regional coefficients, etc. Premiums are taken into account in a special manner, which we will discuss below. Payments not related to wages ( material aid, payment for food, travel, training, utilities, rest, etc.), are not taken into account when calculating average earnings.
By dividing this indicator by 12, and then by 29.4 (average monthly number of calendar days), we will find the average daily earnings. The amount of vacation pay can be calculated by multiplying the average daily earnings by the number of calendar days of vacation.
Example
Employee Petrova M.I. goes on vacation for 14 calendar days from 04/05/2010. For each of the 12 months preceding the vacation, she received a salary of 30,000 rubles.
The amount of vacation pay due to employee Petrova M.I. will be:
30,000 rub. x 12 months : 12 months : 29.4 x 14 days = 14,285.71 rub.
The procedure for calculating vacation pay becomes more complicated if the employee has not fully worked one or more months of the pay period, or if the employee was absent from work for some reason for part of this period. For example, an employee uses vacation for the first working year and has not yet worked for this employer for 12 calendar months. In addition, such a situation may arise when an employee during the pay period:
When calculating average earnings, all these time periods are excluded from the calculation period, and the amounts accrued for them are not taken into account in the calculation. In these cases, the average daily earnings are determined as follows. First, they calculate how many calendar months the employee worked in full in the billing period, and multiply this value by 29.4. Then 29.4 is divided by the number of calendar days in each month not fully worked and multiplied by the number of calendar days per hour worked in that month. All results are added up. And finally, the amount of actually accrued wages for the billing period is divided by the resulting number.
Example
Employee Chislov Yu.A. annual paid leave was provided for 7 calendar days from 06/07/2010. His monthly salary is 16,000 rubles. From 04/05/2010 to 04/19/2010, the employee was sick, and he was awarded a benefit in the amount of RUB 10,909.05. Salary for this month was:
16,000 rub. : 175 hours x 87 hours = RUB 7,954.29
The estimated period is from 06/01/2009 to 05/31/2010.
The number of calendar days per hour worked in the billing period is equal to:
29.4 x 11 months + 29.4: 30 days. x 15 days = 338.1 days.
Average daily earnings Chislov Yu.A. for calculating vacation pay will be:
16,000 rub. x 11 months + 7,954.29 rub. : 338.1 days = 544.08 rub.
Vacation pay:
RUB 544.08 x 7 days = 3808.56 rub.
In practice, it is not uncommon for a specialist to go on vacation after not completing the entire pay period. After all, an employee’s right to vacation for the first working year arises after 6 months of continuous work with a given employer, and by agreement of the parties, vacation can be granted before the expiration of this period. In this case, vacation pay is calculated according to the rules described above. It is necessary to determine the number of calendar months and days per hour worked in the interval from the moment of employment until the end of the billing period. There is no need to take into account the time worked and earnings received from the previous employer.
Example
Employee Sukhoruchenko S.V. was hired on 02/01/2010. She received a monthly salary of 20,000 rubles. From May 15, 2010, she goes on vacation for 14 calendar days.
Average daily earnings are:
20,000 rub. x 3 months : (3 months x 29.4) = 680.27 rub.
The amount of vacation pay due to employee S.V. Sukhoruchenko will be:
RUB 680.27 x 14 days = 9,523.78 rub.
How to calculate vacation pay if the employee did not work during the entire pay period and no wages were accrued to him? This situation may arise, for example, when the woman was first in maternity leave, then on maternity leave and immediately after that I went on another paid leave. Then, to calculate average earnings, they take the last 12 calendar months during which salaries were paid. Next, vacation pay is calculated in as usual. If there was no earnings either in the billing period or before it, the salary for the days worked in the month of going on vacation is taken into account. If the employee did not work a single day before going on vacation, then the average earnings are determined based on the salary established for him.
By agreement between the employer and the employee, the latter may be assigned a part-time working week or part-time working day. When working under such conditions, the employee is paid in proportion to the time he worked or depending on the amount of work performed. However, vacation pay for such employees is calculated in the usual manner described above.
Only actual payments accrued in favor of the employee must be taken into account. The main thing is that the employee works all the days according to the part-time workweek schedule, then it is considered that he has worked the entire month.
Example
To the employee of Aktiv LLC Ivanov S.A. from 08/09/2010, another leave of 28 calendar days was granted. Employee salary - 20,000 rubles. From 07/01/2010, at his personal request, a specialist was given a four-day working week with a payment of 15,000 rubles. per month.
The billing period is from 08/01/2009 to 07/31/2010.
(RUB 20,000 x 11 months + RUB 15,000): 12 months. : 29.4 = 666.10 rub.
Amount of vacation pay due to S.A. Ivanov:
RUB 666.10 x 28 days = 18,650.80 rub.
By general rules Vacation pay is also calculated for those employees who have a summarized recording of working hours, as well as for part-time workers.
Features of calculating vacation pay
The procedure for calculating average earnings has certain specifics if:
- in the organization (branch, structural unit) salaries increased;
- the employee was paid any bonuses.
The average employee’s earnings, calculated to pay for vacation, should increase if the organization as a whole (branch, structural unit) the size of tariff rates, salaries, and remuneration increased. What if the employee’s salary increased due to the introduction of new allowances, bonuses, or their size increased, but at the same time the size of tariff rates, salaries, and remuneration remained at the same level? In this case, there is no increase in average earnings.
Let's say salaries in the organization have increased. Then it is necessary to find the indexation coefficient of average earnings. It is determined for each employee individually as the ratio of his salary after the last increase to the salaries of each month of the billing period. If salaries have been increased several times, you will get several coefficients. When calculating the increasing coefficient, you should take into account not only the salary increase, but also the simultaneous change in size monthly payments to salary, when this occurred. We wrote more about calculating average earnings in this case in “AB” No. 1, 2010 on p. 20.
The procedure for indexing vacation pay depends on the period in which the salary increase occurred. The first option is during the billing period. The second - after the billing period, but before the onset of vacation. The third is during the holiday period. In the first case, payments accrued to the employee before the salary increase are increased by a factor.
Example
From 05/01/2010, all employees of the organization received increased salaries. Salary of Petrova A.I. before the corresponding increase was 40,000 rubles, after - 50,000 rubles. From 06/01/2010 to 06/15/2010 (14 calendar days), the employee was granted annual paid leave.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out.
Average earnings indexation coefficient A.I. Petrova will be:
50,000 rub. : 40,000 rub. = 1.25
The average daily salary of an employee, taking into account the increase, is:
(40,000 rub. x 1.25 x 11 months + + 50,000 rub.): 12 months. : 29.4 = 1700.68 rub.
Vacation pay:
RUB 1,700.68 x 14 days = 23,809.52 rub.
If salaries increased after the billing period, but before the start of the employee’s vacation, the average earnings calculated for the billing period increase.
If the salary increase occurred already during the vacation period, then only part of the vacation pay is subject to indexation from the date of the salary change.
Example
Let's use the conditions of the previous example. Let's assume that the salary increase occurred on 06/04/2010.
Consequently, only payments for 11 days of rest in June are subject to indexation.
Average daily earnings of Petrova A.I. will be:
40,000 rub. x 12 months : 12 months : 29.4 = 1360.54 rub.
Vacation pay amount:
RUB 1,360.54 x 14 days = 19,047.56 rub.
Amount of vacation pay for part of the vacation from 06/01/2010 to 06/03/2010:
RUB 1,360.54 x 3 days = 4081.62 rub.
Amount of vacation pay for part of the vacation from 06/04/2010 to 06/15/2010, taking into account indexation:
RUB 1,360.54 x 11 days x 1.25 = 18,707.43 rub.
Amount of vacation pay to be paid upon leaving vacation:
4081.62 + 18,707.43 – 19,047.56 = 3741.49 rubles.
If the employee’s earnings for the pay period consisted not only of salary, then do all payments accrued before the salary increase need to be indexed? No, not all. It is necessary to increase only those amounts that are set to the salary in a fixed amount as a percentage or a multiple. Those payments that are set to the salary in a range of values or in absolute amounts are not indexed.
What if the employee was paid a bonus? First of all, you need to find out the date of its accrual.
All bonuses, except annual ones, are taken into account when calculating average earnings only if they are accrued in the billing period. The annual bonus is taken into account regardless of the time of its accrual, but only if it is due to the employee for the previous vacation calendar year. Then you need to look at how the 12 calendar months were worked before the vacation. If the billing period has been fully worked out, then all bonuses are included in the calculation in full. If the employee was absent from work for part of the pay period, then bonuses should be taken into account in proportion to the time worked in the pay period. The exception is those bonuses that are accrued for the time falling within the billing period, taking into account actual work done in it.
One-time bonuses not provided for by the remuneration system (for example, amounts issued for holidays, anniversaries, etc.) are not taken into account.
Example
Employee Ivanov M.A. annual paid leave was provided for 7 calendar days from 06/14/2010. His monthly salary is 40,000 rubles. Based on the results of work for 2009, the employee was awarded a bonus provided for in the bonus regulations in the amount of 60,000 rubles.
The billing period from 06/01/2009 to 05/31/2010 was fully worked out (the employee was on sick leave from 09/01/2009 to 02/28/2010).
Part of the bonus for 2009 taken into account in the calculation average daily earnings, will be:
60,000 rub. : 249 days x 128 days = 30,843.37 rub.
Average daily earnings will be:
(RUB 40,000 x 6 months + RUB 30,843.37): 6 months. : 29.4 = 1535.39 rub.
Amount of vacation pay due to Ivanov M.A.:
RUB 1,535.39 x 7 days = 10,747.73 rub.
Vacation history
The emergence of the concept of “vacation” in labor relations is associated with the signing by Lenin of the Decree “On Vacations” on June 14, 1918. According to this document hired workers and employees of all spheres of labor who had worked for at least 6 months for their employer had the right to a two-week vacation. At the same time, the material content was given forward. If the employee did not take the entire vacation, then the unused days were not paid. In addition, employees were prohibited from working for other employers during their holidays. In 1936, under Stalin, the minimum duration of vacation was reduced to 6 days. However, already in 1972 it was established in 24 working days. Since 2002, vacation began to be calculated - according to the recommendation of the European Social Charter - in the amount of 28 calendar days.
Expertise of the article:
A.G. Kikinskaya,
Legal consulting service GARANT,
legal adviser
1 tbsp. 114 Labor Code of the Russian Federation
2 tbsp. 139 Labor Code of the Russian Federation
3 Regulations, approved. fast. Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulations)
4 tbsp. 139 Labor Code of the Russian Federation
5 clause 3 of the Regulations
6 clause 5 of the Regulations
7 tbsp. 122 Labor Code of the Russian Federation
8 pp. 9 and 19 Regulations
What is a calendar year according to the law? ? This question is relevant for many employees and employers, as well as people entering into civil agreements. In the article you can find the answer to it, as well as information about periods such as calendar month and week.
What calendar periods are there?
The Law “On the Calculation of Time” dated June 3, 2011 No. 107-FZ FZ contains definitions of various calendar periods, including:
- calendar year;
- calendar month;
- calendar week.
With the help of these terms, the legislator seeks to make the calculation of time more accurate and specific, and also guarantees to society the reliability of information about the time and dates of the calendar.
What does “calendar year” mean (concept in law)?
The answer to the question " What period is a calendar year?? contained in Art. 2 of the above law: this is the period lasting from January 1 to December 31. Its duration is 365 days in normal years and one day more in leap years.
Each year has its own serial number. The main guideline for assigning a serial number to a calendar year is the Gregorian calendar.
Don't know your rights?
What is a calendar year in a contract and how is it calculated?
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When concluding contracts, the parties must have a clear understanding of what is a calendar year. However, this concept is often used in contracts without proper understanding.
For example, the parties entered into an employment agreement for the period from April 2015 to April 2016 with the condition that if there is no expression of the will of the parties, the agreement will be extended for one calendar year. Taking into account the provisions of Law No. 107-FZ, it is not worth asserting that the validity of the agreement is in this case will last until April 2017, since the calendar year is counted from January 1 to December 31. This means that the contract will only be extended until December 31, 2016, and clearly shows why it is so important to know how to calculate calendar year.
How many weeks are counted in one calendar year? How many are there in 2016?
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Another important concept established in federal law, - “calendar week”. Calendar weeks 2016, like any other, are seven-day periods that last strictly from Monday to Sunday.
The concept of a calendar week is used to calculate duration labor activity and calculating wages for seasonal workers. It is also relevant for resolving issues of dismissal - for example, it is convenient to calculate the notice period for an upcoming dismissal, focusing specifically on the concept of a calendar week.
The number of calendar weeks in a year is 52 or 53 (in 2016 - 52).
What period is a calendar month from a legal point of view? What does “with 1 calendar month notice” mean?
In contracts you may find a requirement to warn the other party about your actions 1 calendar month in advance. In this case, as in previous cases, it is important to understand what does calendar month mean? when calculating deadlines. The meaning of the term is explained by the same article. 2 of Law No. 107-FZ: this is a period lasting 28-31 calendar days, which has its own serial number and name in the calendar. This concept is used not only in the above-mentioned legal act, but also in other areas of legislation - for example, in Part 5 of Art. 112 Labor Code of the Russian Federation.
Thus, to comply with the 1 calendar month notice requirement, one party to the relationship must notify the other of the occurrence of an event (for example, changes in the terms of the contract) no later than the 1st day of the month preceding the one for which this event is scheduled.
As you can see, the concept of “calendar year,” as well as “calendar month” and calendar week, is widely used in labor legislation. It is necessary for accurately determining and calculating terms and dates of legal significance (for example, the duration and start/end of the contract).