T 11 summary statistics form. Legislative base of the Russian Federation

The final settlement with the employee upon his dismissal implies the payment of funds that are due to the latter for the entire time of his labor activity. In this case, the grounds for terminating the contract must be taken into account. After all, the salary of a citizen and other necessary payments will depend on this basis. In such a situation, the manager should not forget that the full settlement with the resigning person must be made on the day when the employee last operates in this organization. Otherwise, the boss simply cannot avoid problems with the law.

Foundations

The final settlement upon dismissal is made in all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss is terminated, the amount of money that the person will receive in the end will depend. According to the norms of Article 140 of the Labor Code, the manager must pay all the funds due to the citizen on the last day of his work. And if it is impossible to carry out this procedure at the specified time, you need to do it the next day, when the employee presented a demand for settlement with him. Otherwise, the management may be in big trouble if a person goes to court for the protection of violated rights.

It can be terminated both at the request of the employer and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the labor agreement is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Payment types

Regardless of the reasons for terminating the employment contract, a final settlement is required. Mandatory payments include:

• employee's salary;
• compensation for vacation that was not used;
• severance pay upon termination of the relationship between the parties to the agreement under paragraph 2 of part 1

Additional types of financial support include: retirement benefits by agreement of the two parties, as well as other types of material compensation established by the collective agreement.

Issuance and retention procedure

It is clear that all the money due must be paid to the employee. At the same time, some of them can sometimes be withheld. In a particular case, we are talking about vacation pay upon dismissal of an employee for a vacation that he used, but the period of labor activity was not fully worked out, and the citizen decided to terminate his relationship with this organization and wrote a letter of resignation.

But there is another important nuance. Money for the used vacation will not be withheld by the employer from the salary of a person upon his dismissal only if his departure from work is carried out in connection with a reduction in staff or the liquidation of the organization. In this case, the employee will also be entitled to a severance pay in the amount of the average income for two months, and if he did not get a job, then for the third month. The final settlement upon dismissal of a citizen takes place on the last day of his labor activity. And he is paid: salary, compensation for unspent vacation, severance pay, if any.

Vacation pay calculation

The enterprise from which the employee is dismissed must necessarily pay him compensation for the leave that was not used for the entire period of employment. In the event that a person has not been in it for several years, accordingly, the amount of payments is made for all this time. If a citizen terminates an employment relationship with an organization on his own initiative, and the period of work is not completely completed by him, then in this case deductions are made from his salary for the used vacation. In this case, the accounting department will have to calculate the exact number of days or months of work of a person.

The amount of vacation pay upon dismissal is calculated as follows:

1. The number of days of annual paid leave is taken, for example 28. After that, it is divided by the number of months in a year, that is, by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
2. Multiplying 2.33 by 4 results in 9.32 unused vacation days. Then this number is multiplied by daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that is due to a person as compensation for unused vacation. Personal income tax - 13% - will be withheld from the same amount.

The final settlement with the employee should not be delayed by the boss. It must be done on time, regardless of for which of the grounds specified in the Labor Code, a citizen is dismissed.

Rules for calculating upon termination of an employment contract

All payments due to the employee, the latter must receive on the final day of his labor activity at this enterprise. In the event that the head did not make the final settlement at the specified time, he will bear administrative responsibility. At the same time, a citizen must receive not only compensatory payments, but also the salary itself for the time of work.

For each day of delay in payments, the manager pays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final settlement when paying the severance pay is more than the amount of three times the employee's earnings, then personal income tax in the amount of 13% will have to be paid from this monetary allowance. The tax is also withheld when paying vacation pay.

Care on your own initiative

The final settlement upon dismissal of one's own free will must be made with a person on the last day of his employment duties, which includes:

• salary for the entire time of work;
• compensation for holidays or holidays if a person worked without annual rest for several years in a row.

An important fact should also be noted here. If the leave was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract at the request of the latter, the employer has the right to withhold previously paid funds from his money.

When it is not possible to make deductions for unworked vacation

In a number of cases, which are provided for by law, deduction for leave upon dismissal is not made. This category includes the following situations:

1. Liquidation of the employer's organization.
2. Staff reduction.
3. Termination of an employment contract when a citizen cannot perform duties due to illness.
4. Call to the army.
5. With a complete loss of the former labor ability.
6. Restoration to previous position by court order.
7. Termination of the employment contract upon the occurrence of circumstances that are beyond the control of the parties.

In any of the above cases of dismissal of a person, the boss must make a final settlement with him on the last day of his work and pay all the money due by law. Otherwise, the person has the full right to defend his interests in the prosecutor's office and the judiciary.

its calculation and size

In a situation where the employer is the initiator of the termination of labor relations, the citizen has the right in some cases to receive compensatory benefits. It is also called a holiday. In this case, the amount of this payment can be in the amount of two weeks or monthly earnings. Monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

1. If the state of health of a person does not allow him to continue his labor activity in this organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
2. With a complete loss of the citizen's ability to work.
3. If the terms of the employment contract change.
4. When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

• upon termination of the employment contract due to reduction;
• in the event of liquidation of the organization.

Other circumstances may also be established when such benefits are issued to an employee. Nevertheless, the payment of the final settlement upon dismissal, including the compensatory allowance, must be made on the last day of the person's employment. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes if the amount of monetary allowance exceeds the employee's salary three times. Otherwise, no income tax is payable.

Final calculation example

An employee who ends his employment relationship with a particular organization is entitled to receive money earned and other compensation, if the grounds for dismissal allow this. Consider the following example.

Ivanov, an employee, leaves the enterprise of his own free will. Naturally, in this case, he does not receive severance pay and the preservation of average earnings for the third month before employment. But he is entitled to the payment of earned money for all the time and compensation for vacation. The final settlement of the employee in this situation will be made in the form T-61. completed upon termination of employment.

Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he must be calculated and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (such a number of them in April), as a result, the amount per day comes out - 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the amount is 16363.22 - Ivanov's salary for April. In addition, the organization first pays tax on this money, and then the accountants issue the final settlement to the citizen.

Since a person quits in April, and he has a vacation according to the schedule only in June, and he did not use it, he is entitled to compensation. The calculation takes place in the following order:

Ivanov worked this year for 3 months and 18 days. But the count will go for 4 full. Rounding to tenths and hundredths is not done, so the amount is calculated from 28 vacation days / 12 months a year = 2.33 days. After that 2.33*4 (worked months)=9.32 days. And only then 9.32 * 909.9 (daily earnings) \u003d 8480.26 (compensation for vacation).

Thus, the final payment is made from all the amounts due to the employee. But in this case, this is only a salary and a cash payment for a vacation, because Ivanov quits on his own initiative. If he had been reduced or dismissed in connection with the liquidation, he would also have received a severance pay, which is also paid with all the money (based on Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

Currently, many former employees are going to court to protect their rights, which they believe were violated by the manager upon dismissal. Especially if the question concerns cash payments that were not given to the employee on time and in the right amount. In practice, there are even such cases when employers, when making settlements with a citizen, made deductions from his income for vacation that was previously used. And this eventually led to litigation and complaints.

Let's give a colorful example from practice. An employee was fired from a redundancy organization. The head paid off with him in full, but when paying the money, he made deductions for the vacation, which had already been used by the citizen in June. In addition, the redundancy procedure was violated by the employer in terms of the fact that he did not offer the available vacancies to the employee. But at the same time, he accepted other persons for vacant positions, which is forbidden to do when carrying out dismissal measures for such reasons. Having counted his earned money and discovered violations of labor laws, the former employee applied to the judicial authority with a request for reinstatement and payment for forced absenteeism, which occurred through the fault of his boss.

Having considered all the materials of the case, the court came to the conclusion that the employer carried out the reduction procedure without complying with the norms of the labor code. In addition, he made a completely wrong calculation with the employee. He simply did not succeed in the final settlement upon dismissal (2016). He grossly violated the norms of the labor code, in connection with which the citizen was reinstated at work in his position, and the employer paid him moral damages and compensation for the used vacation, which he had previously illegally withheld. That is why managers, when settling accounts with employees, need to be especially careful and not allow violations on their part, so as not to prove their case in the judiciary later.

Upon termination of an employment relationship, an organization or enterprise must calculate the salary upon dismissal with an employee. In connection with the dismissal, employees are paid wages for the days worked in the month of dismissal and compensation payments for unused vacation. Depending on the reasons for leaving, the employee may also be given severance pay or compensation payments due to the termination of the employment relationship, as well as retain the average monthly salary.

The basis for formalizing the dismissal of an employee, including the basis for calculating all payments that he is entitled to by law, is the Order to terminate the employment contract with the employee. This order is issued in a certain form of maintaining personnel records. It is approved by the State Statistics Committee (f. T-8, T-8a). As a general rule, upon dismissal, an employee is paid:

1. Salary for working days that were actually worked out in the month of dismissal, for example, when an employee is dismissed at his own request.

2. Compensatory payments for unused vacation.

3. Severance pay (in cases established by labor legislation).

- work book;

- at the written request of the employee, copies of documents related to work are issued: copies of orders for admission, dismissal, relocation; salary certificates, accrued and actually paid insurance premiums, etc.

An example of the calculation of wages upon dismissal

On November 19, 2015, Sergey Nikolaevich Fedorov, an employee, resigned due to military conscription. Calculate final salary.

To begin with, we calculate wages for an incomplete month:

Based on the fact that the monthly salary is 25 thousand rubles. , then

Salary for November \u003d monthly salary / number of work shifts x number of shifts worked

ZP for November = 25,000.00 / 20x13 = 16,250.00 rubles.

At the time of dismissal, Fedorov S.N. two weeks of unused vacation, so he is entitled to compensation for unused vacation.

Vacation compensation (KO) \u003d RFP for 12 months / (12 * 29.43) * number of vacation days

KO \u003d 25000.00 / 29.43x14 \u003d 11945.39 rubles.

Since Fedorov S.N. is drafted into the army, then according to the Labor Code of the Russian Federation, he is entitled to two weeks of severance pay.

Severance pay (SP) = average daily earnings for the year x 10 work shifts
Average daily earnings: salary for the previous 12 months / 12 / 29.3
25000 / 29.3 \u003d 853.24 rubles.

VP \u003d 853.24 x 10 \u003d 8532.40 rubles.

This severance pay is not subject to income tax.

Final settlement \u003d RFP + KO + VP - (ZP + KO)x13%

On the day of dismissal Fedorov S.N. will receive the final settlement in the amount of 35448.85 rubles.

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Upon dismissal of one's own free will, the settlement upon dismissal between the employer and the employee is fully made on the final day of work.

What payments are due upon dismissal of one's own free will?

The employee is paid all the amounts stipulated by the legislation of the Russian Federation, as well as prescribed by internal regulatory legal acts.

What is included in the payment to the employee upon dismissal. It:

• regular salary;
• monetary compensation for non-use of vacation;
• other payments and allowances determined by the collective and labor agreements.

REFERENCE: What payments are due upon dismissal of one's own free will, as well as the amount of the amount paid out will depend on the conditions of dismissal, the provisions of the employment contract and the organization's (enterprise's) internal regulation on remuneration.

What it is?

Severance pay is a certain amount of money that employees expect according to the provisions of the Labor Code. The enterprise where the former employee worked is responsible for this payment.

Upon dismissal on his own initiative, an employee can count on severance pay in the following cases:

1. leaving work due to illness (long-term sick leave, poor health, as evidenced by medical certificates);
2. Military service;
3. reinstatement of the previous employee in this position, staff reduction;
4. liquidation of the enterprise, relocation.

The amount of the allowance is calculated based on the specific reason for leaving the position.

In the first three cases mentioned above, it is equal to a two-week average earnings, in case of termination of the organization's activities or a reduction in the staff, the amount of one average monthly earnings.

In other cases of leaving work at the initiative of the dismissal employee, severance pay is not due. The severance pay is denied in case of non-compliance with the employment contract, internal regulations, and in general the Labor Code of the Russian Federation.

ATTENTION: An employment contract concluded for a clearly defined period (fixed-term contract), seasonal work also does not provide for the issuance of this benefit upon dismissal.

When leaving work on their own initiative, the employee can count on receiving bonus payments. All rules for calculating the bonus, as well as situations of its deprivation, are reflected in the internal documents of the organization:

• in the regulation on wages;
• in the employment contract (if the bonus is set only for this employee);
• in the provision on incentives or bonuses for employees;
• in a collective agreement.

The employee must be familiarized with the content of these provisions against receipt.

Prizes

The employee is paid a bonus in the period determined by internal acts.

It is mandatory that the necessary performance indicators are met, as defined in the regulation on incentives or bonuses for employees.

In practice, there are cases when, upon dismissal, an employee does not receive a bonus.

But the condition that no bonus payments are due when leaving work on one's own initiative should be provided for by the regulatory act of the enterprise. Otherwise, the deprivation of the required bonus to an employee is considered illegal.

Vacation

Vacation taken by an employee in advance is subject to recalculation (a certain amount is withheld). In case of vacation with subsequent departure from work, the employee is entitled to all amounts of money before the start of the vacation.

ATTENTION! The law gives the right to quit during the holidays!

Timing

When is the invoice issued? All due amounts must be paid on the day of dismissal. In case of non-compliance with the deadline for paying salaries, the employee is entitled to compensation.

Delay

How is the calculation made upon dismissal of one's own free will in the event of a delay in payment to the employee? The amount of this amount is calculated as follows: the average monthly earnings must be divided by a certain number of days in a month (taking into account working days and holidays) and multiplied by the number of days during which the payments due upon dismissal are withheld. If on the day of dismissal the employee cannot come up for payments, he can receive them on a convenient day for himself.

The delay in the issuance of a work book is considered non-compliance with the law and provides for appropriate liability.

In case of such violations of the law, the employee has the right to compensation for material damage.

It is assumed that if there is a work book, the employee could get a new job and start earning income.

Prior to the issuance of a work book, an employee is not considered dismissed. The fact of the delay in cash payments and the work book is entered in the work book, the decree is issued with a new day of dismissal. (Government Decree "On work books", No. 225 of 16.04.2003).

IMPORTANT: If the employer fails to comply with these rules, you can complain to the court no later than one month from the date of dismissal.

The employer is not responsible in the following cases:

• the employee on the day of dismissal did not take the labor;
• the employee was sent a notice of appearance for a work book by mail.

Additional cash compensation upon leaving work is developed within the organization and reflected in collective and labor agreements. The amount of compensation ranges from 3 to 15 average earnings. A resigning employee has every right to receive them, if such compensation is reflected in internal regulations.

If the amount of the benefit is not higher than three average earnings, you do not need to pay tax (personal income tax). For the northern regions, the amount is higher - if it does not exceed six average earnings.

Insurance premiums are not withheld from the severance pay within the limits of the above amounts. But with additional allowances, contributions may be charged. Alimony can be withheld from severance pay if there is a writ of execution.

A note-calculation is drawn up on the day the calculation is made. This note is filled out on the basis of payment documents, statements (salary, bonuses, allowances). The note contains information about the place of work, employee, employment contract, information about the accounting calculation.

Calculation algorithm

There is a certain procedure in obtaining settlement.

The amount of the payable amount is determined based on the employee's salary, the number of days worked in the corresponding month, the use of vacation, the reason for dismissal, the presence or absence of bonuses under a collective and labor agreement (contract).

The sum of all indicators is divided by the number of working days in a month and multiplied by the number of days actually worked.

In addition to the above payments, an employee can count on unemployment benefits. The amount of the benefit is calculated based on earnings for the last 3 months.

ATTENTION: To receive this benefit, you must contact the Employment Center, provide the necessary documents, and register.

The Law of the Russian Federation "On the Employment of the Population of the Russian Federation" provides for the issuance of this benefit only to those officially recognized by law as unemployed. There are important points: a person worked in a certain place officially, received an official salary (at least for the last three months).

Benefits are paid until you start a new job. For more than 24 consecutive months, benefits are not paid. However, after 1 year from the date of registration at the employment center, the amount of the benefit begins to decrease downwards.

The amount of unemployment benefit upon dismissal at the initiative of the employee:

1. in the first three months - 75% of the average salary of an employee;
2. in the next four months - 60% of average earnings;
3. further - 45% of earnings. The allowance cannot be less than 850 rubles and more than 4900 rubles.

Unemployment benefits are cut when:

• leaving work without good reason;
• with other sources of income, but hidden from the employment center;
• in case of non-compliance with the rules of registration;
• refusal of free courses in the direction.

Employer's responsibility

The Labor Code of the Russian Federation, specifically Article 362, explains that the employer, in case of non-compliance with the law, is subject to disciplinary, material, administrative criminal liability.

Labor Code of the Russian Federation, Article 362. Responsibility for violation of labor legislation and other regulatory legal acts containing labor law norms

Heads and other officials of organizations, as well as employers - individuals guilty of violating labor legislation and other regulatory legal acts containing labor law norms, are liable in the cases and in the manner established by this Code and other federal laws.

Disciplinary liability occurs in case of violations of legal acts provided for by,, 194 and 195 of the Labor Code.

Labor Code of the Russian Federation, Article 194. Removal of a disciplinary sanction

If within a year from the date of application of the disciplinary sanction, the employee is not subjected to a new disciplinary sanction, then he is considered not to have a disciplinary sanction.
The employer, before the expiration of a year from the date of application of a disciplinary sanction, has the right to remove it from the employee on his own initiative, at the request of the employee himself, at the request of his immediate supervisor or a representative body of employees.

Labor Code of the Russian Federation, Article 195

The employer is obliged to consider the application of the representative body of employees about the violation by the head of the organization, the head of the structural unit of the organization, their deputies of labor legislation and other acts containing labor law, the terms of the collective agreement, agreement and report the results of its consideration to the representative body of employees.
In the event that the fact of a violation is confirmed, the employer is obliged to apply a disciplinary sanction up to dismissal to the head of the organization, the head of the structural unit of the organization, their deputies.

Financial liability entails causing damage to an employee. This is regulated by chapter 38 of the Labor Code. The Law on Insurance against Accidents and Occupational Diseases explains its grounds for liability, they come from harm caused to an employee in case of accidents.

IMPORTANT: establishes fines of up to 5,000 rubles or an administrative suspension of activities for a period of 90 days in case of violations of the fundamentals of labor and labor protection.

Criminal liability occurs in case of violations of the rights of equality in the sphere of labor, obstruction of the legal work of journalists, violation of activities in the field of nuclear energy, illegal actions in the field of mining construction works, violations of safety rules when working with explosive objects, violations of fire safety rules, railway traffic safety transport, etc.

Dismissal at the initiative of an employee is a simple procedure.

If you know the basics of labor law, you can count on a good compensation package, receive the required vacation or compensation for unused vacation, salary for the days worked, the required annual bonuses and allowances under the collective agreement, you can agree to quit without working off, and also receive unemployment benefits before the device to another place of work.

A competent approach to terminating an employment contract will protect you from violations of your rights by the employer.

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ORDER of Rosstat dated 08-12-2009 284 ON APPROVAL OF INSTRUCTIONS FOR FILLING OUT FORMS OF FEDERAL STATISTICAL OBSERVATION 11... Relevant in 2018

II. Filling in indicators of form N 11 (short)

6. Line 01 shall reflect all fixed assets of a non-profit organization (tangible and intangible) recorded by it in the fixed assets account and located in the organization on the rights of ownership, economic management, operational management, lease agreement; fixed assets acquired by budgetary institutions at the expense of funds from entrepreneurial activities, targeted funds and gratuitous receipts.

The cost of land plots and nature management facilities, as well as capital investments for the radical improvement of land, is not taken into account in this line.

7. In lines 02 - 12, all fixed assets of the organization are distributed according to the type structure according to the All-Russian Classifier of Fixed Assets (OKOF), which came into effect on January 1, 1996 by the Decree of the State Standard of Russia of December 26, 1994 N 359, subject to changes and additions 1998.

Housing privatized and bought out by citizens, which is not the organization's fixed assets, is not reflected in lines 01, 02 and 03, but is taken into account for reference in line 20.

These lines are filled in consecutively, without blank lines, until all the activities of the reporting entity are exhausted. Lines 13 - 16 provide a complete breakdown of fixed assets by type of activity.

If there are not enough lines, you must continue filling them out on an additional form with line numbers "16-1", "16-2", "16-3", etc. (in place of the 13th, 14th, 15th, and so on).

When distributing fixed assets of structural units by type of activity, it is necessary to pay attention to the following:

Leased fixed assets recorded on the balance sheet of the lessor, with sufficient certainty in the use of fixed assets (for example, fixed assets are constantly leased to the same lessee or, in accordance with their specific composition, can practically be used only in a certain type of activity and industry - housing, pipeline transport, specialized equipment) should be accounted for by the lessor based on the structural subdivisions of the prospective lessee, otherwise - in accordance with the structural subdivisions of the potential lessor.

If, before being leased out during the year, fixed assets are transferred to the structural subdivisions of the lessor related to another type of activity, then they are accounted for as retired from one type of activity and received in another type of activity.

If fixed assets, after being leased out during the year, are transferred by the lessor to an off-balance account, then they are reflected by him in column 8 as retired during the year.

9. Ancillary activities, which are understood as activities performed within the organization in order to create conditions for conducting the main or secondary activities, should not be taken into account as separate types of activities. Most auxiliary activities produce services, as a rule, of a universal nature that support the activities of the entire organization as a whole, all types of its activities.

Based on this, they are not allocated as fixed assets of secondary activities, but are accounted for by the main activity of the organization (if they serve the organization as a whole) or its corresponding secondary activity (if they serve a specific secondary activity) fixed assets of structural divisions that carry out, subject to the above conditions :

Management of the organization (administration), work with personnel, accounting activities and processing of data related to the activities of the organization;

communications, procurement of materials and equipment, sales, marketing, warehousing, freight and passenger transportation supporting the activities of the organization or associated with the main or one or another non-transport secondary activity of this organization;

rental of vehicles with a driver (including vehicles, if they are accounted for by the lessor);

Ensuring the security of the organization.

Thus, auxiliary activities for the maintenance and cleaning of buildings and structures belonging to the organization, carried out in order to create conditions for the conduct of the main or secondary activities of the organization, should be taken into account together with the main or secondary activities of the organization, depending on which type of activity the units belong to, operating these buildings.

In accordance with this, for example, the operation, maintenance and cleaning of the buildings of orphanages related to their main activity, and, therefore, these buildings themselves are accounted for by the type of activity OKVED "Health care and the provision of social services", and the operation, maintenance , cleaning the dormitory buildings of orphanages (residential premises) and the buildings of the dormitory buildings themselves - according to the type of activity OKVED "Operations with real estate, rent and provision of services."

Activities that do not meet the above conditions do not apply to auxiliary activities, for example, the implementation of research and development work, since they are not of a universal nature and can be implemented on the side; information and computing services, implemented on the side, and so on.

Ancillary activities do not include the creation of products that are not actually supplied or to a small extent are supplied to the outside, but in principle could be supplied to the outside. For example, if the productive livestock available in educational institutions is accounted for by the structural unit of the educational institution related to the type of activity "agriculture, hunting and forestry", and produces products (milk, etc.) that can be sold to the side, then this cattle belongs to the fixed assets of not ancillary, but secondary activities.

From the activity of supplying its organization with materials and equipment and the sale of its products related to ancillary activities, one should distinguish a secondary activity "Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items" (section "G" on OKVED). It includes structural units that purchase from the side of transported goods and resell these goods (without change, exceeding the usual operations of sorting, dividing into smaller lots, packing, mixing and packaging).

Since the activities of the structural divisions of the organization specializing in the operation of treatment facilities do not correspond to the above list of auxiliary activities, it does not apply to auxiliary activities.

10. An example of filling in lines 13 - 16 I of form N 11 (short) (the section diagram is given in abbreviated form).

The reporting organization - a higher educational institution - has a main activity according to the lowest level of the OKVED classification "training in educational institutions of higher professional education (universities, academies, institutes and others)". Statistical bodies indicate the OKVED code "M 80.30.1" in the code part of the form. According to the highest level of classification, the main type of activity according to OKVED is education (section "M").

The organization has structural units related to:

Educational process (the cost of fixed assets at the end of the year - 80300 thousand rubles);

organization management and work with personnel (600 thousand rubles);

Accounting activities and processing of data related to the activities of the organization (400 thousand rubles);

repair and maintenance of equipment and machines belonging to the organization (500 thousand rubles);

communications, transportation of employees of the organization and freight transportation, purchase and warehousing of materials and equipment (550 thousand rubles);

ensuring the security of the organization (150 thousand rubles);

Dormitory of an educational institution - 5000 thousand rubles;

hospital - 4000 thousand rubles;

Research subdivision, design subdivision performing scientific work - 2800 thousand rubles;

subdivisions for outdoor lighting, communal and domestic water supply, gas supply and heat supply - 1000 thousand rubles. and a unit for the removal of wastewater and waste - 600 thousand rubles;

a subdivision engaged in pig and poultry farming - 1,400 thousand rubles;

house of culture - 1300 thousand rubles;

catering departments - 700 thousand rubles, trade - 500 thousand rubles;

A unit providing data processing services for other organizations - 1,100 thousand rubles;

Hairdressing salon - 400 thousand rubles.

When filling out the report, the organization on line 13 takes into account all fixed assets of the structural unit that relates to the main type of activity, as well as units engaged in auxiliary activities.

In column 1 on line 13, respectively, the name and section of the type of activity according to OKVED ("education", "M") are indicated. Columns 3 - 12 on this line take into account data on the fixed assets of the structural unit related to this type of activity, as well as on the fixed assets of units engaged in auxiliary activities - management of the organization and work with personnel, accounting activities and processing of data related to activities of the organization, repair and maintenance of equipment and machinery belonging to the organization, communications, transportation of employees of the organization and freight transportation, procurement and warehousing of materials and equipment, maintenance and cleaning of buildings and structures belonging to the organization, ensuring its safety.

The next line 14 takes into account data on the structural unit of the reporting organization, related to the secondary type of activity according to OKVED ("Hotels and restaurants"). Similarly, lines 15 and 16 take into account data on structural units related to the following types of activities according to OKVED - "Real estate operations, rent and provision of services", "Health care and the provision of social services".

The divisions for outdoor lighting, municipal and domestic water supply, gas supply and heat supply, according to OKVED, belong to the type of activity "Production and distribution of electricity, gas and water", section "E", and the division for the removal of sewage and waste - to the type of activity "Provision of other community, social and personal services", section "O".

Further, similarly, they occupy the types of activities according to OKVED - "Provision of other communal, social and personal services", "Agriculture, hunting and forestry", "Production and distribution of electricity, gas and water", "Wholesale and retail trade, repair motor vehicles, motorcycles, household and personal items.

Since the list of lines allocated for accounting for fixed assets by type of activity ends with the 16th line, an additional form is used for the remaining types of activity, on which the line numbers "16-12", "16-2", "16-3" are put down and "16-4".

The results of filling in lines 13 - 16 in columns 3 - 12 of the form are given in the table:

11. Since the revaluation of fixed assets in budgetary institutions as of January 1, 2009 was not carried out, column 3 in the report for 2009 is not filled in (it was left on the form in order to preserve the numbering of subsequent columns).

12. Column 4 provides data on the increase in the total accounting value of fixed assets for the reporting year due to the creation of new value, that is, acceptance for accounting in the reporting year:

Putting into operation new objects of fixed assets (which were not previously on the balance sheet of any organizations as fixed assets and did not belong to fixed assets owned by citizens) during their acquisition, construction and manufacture; introduction by the founders of new fixed assets on account of their contributions to the authorized (share) capital; receipt under a donation agreement and other cases of gratuitous receipt; with other receipts;

Completion, modernization, reconstruction of existing fixed assets.

13. Column 5 provides data on the increase in the total accounting value of fixed assets for the reporting year due to the acquisition of used fixed assets (“receipt of fixed assets from other sources”, that is, their acquisition on the secondary market, including the contribution by the founders of used fixed assets on account of their contributions to the authorized (share) capital).

The receipt as a result of the repurchase under leasing of fixed assets that were previously on the lessor's balance sheet is accounted for by the lessee as the acquisition of used fixed assets. Since the accumulated depreciation in this case is transferred to the lessee, in column 10 "availability at the end of the year at the residual book value" the residual value is taken into account, taking into account the reduction in the full book value due to all the depreciation accumulated at the end of the year - both accrued by the lessee and earlier - lessor.

Used fixed assets, in accordance with applicable regulations, can be accounted for at acquisition prices (current market prices), when transferring fixed assets between institutions and state and municipal organizations - at the book value of the object with the simultaneous transfer of the amount of depreciation accrued to the object , and during the reorganization of the organization - at the residual value or at the current market value.

Fixed assets received by an organization under a donation agreement (free of charge) are accounted for at their original cost, which is their current market value as of the date of acceptance for accounting as investments in non-current assets.

With significant volumes of acquisition of fixed assets in the secondary market, the names of organizations from which the fixed assets were purchased are indicated in the explanatory notes to the form.

The sum of these columns 4 and 5 is the total increase in the total accounting value of fixed assets for the reporting year (receipt of fixed assets for the year - total).

14. Column 6 shall reflect the decrease in the total accounting value of fixed assets for the reporting year due to the liquidation of fixed assets.

This column reflects the write-off of fixed assets, which means the physical liquidation of the relevant objects, as well as their sale for the purpose of physical liquidation. Fixed assets sold or transferred to other organizations or individuals, transferred to the treasury for further use (and not for liquidation by dismantling, recycling, slaughtering, etc.), as well as fixed assets that continue to operate after reaching 100% depreciation, in this column is not taken into account.

Fixed assets, which, after reaching 100% depreciation, were accounted for on an off-balance sheet account, are accounted for as liquidated as they are physically liquidated.

15. In column 7, from the liquidated fixed assets accounted for in column 6, objects of fixed assets liquidated due to losses from natural disasters, man-made disasters, car accidents, fires, military operations, etc. are allocated.

This column takes into account losses as a result of catastrophes - large-scale, one-time events leading to the destruction of fixed assets. These include major earthquakes, volcanic eruptions, hurricanes, forest fires, droughts, epidemics (leading to the death of plants and animals related to the farmed fixed assets) and other natural disasters; hostilities, riots and the like; major man-made disasters.

The same column also takes into account the liquidation of fixed assets due to unforeseen damage, which is more than usual, taken into account when establishing the standard terms for the use of the relevant facilities - as a result of fires, car accidents and the like, local man-made and natural phenomena of a destructive nature.

16. Column 8 reflects the decrease in the total accounting value of fixed assets for the reporting year due to the disposal of fixed assets for other reasons, that is, their sale (sale, transfer) on the secondary market for subsequent use, as well as stolen and missing.

This column, in particular, takes into account fixed assets previously leased with the right to purchase, the ownership of which was transferred to the lessee in the reporting year, as well as fixed assets transferred to the treasury in the reporting year.

With significant volumes of sale of fixed assets in the secondary market, the names of the organizations to which the fixed assets are sold are indicated in the explanatory notes to the form.

The sum of the data in columns 6 and 8 is the total reduction in the total book value of fixed assets for the reporting year (removal of fixed assets for the year - total).

17. In cases where fixed assets, remaining in one organization, were transferred during the year to a structural unit with a different type of economic activity than before, this is reflected in lines 13-6 as their movement (outflow-inflow) and is taken into account in columns 5 and 8.

The law is simple: The official source of the electronic document contains an inaccuracy: meaning lines 13 - 16

Since for the organization as a whole there is no movement of fixed assets and the specific structure of fixed assets does not change, then in lines 01 - 12 in columns 5 and 8 this change is not reflected. Due to this, in columns 5 and 8, the data of line 01 may be less than the sum of the data in lines 13 - 16.

18. In column 9, the availability of fixed assets at the end of the year is taken into account at full book value, in column 10 - at residual book value.

The residual book value of fixed assets at the end of the year is equal to their full book value at the end of the year, reduced by the amount of accounting depreciation of these fixed assets, accrued for all years of their operation, expressed in the same prices as the full book value (taking into account revaluations) .

For those types of fixed assets for which, in accordance with the current accounting regulations, depreciation (amortization) of fixed assets is not determined, the residual book value in statistical accounting is taken equal to their full book value.

For completely depreciated fixed assets that are not written off from accounting, the residual book value should be equal to zero.

The procedure for calculating depreciation (amortization) in accounting and statistical accounting does not provide for its accrual after reaching 100% depreciation of objects and, accordingly, the appearance of a negative residual value. The accrual of depreciation on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object.

The residual book value of fixed assets acquired during the year on the secondary market in column 10 is shown without depreciation accumulated over the previous period. However, in column 10, as in column 11, the depreciation accrued in the reporting year from the new owner is taken into account for these objects. Therefore, for objects purchased in the reporting year on the secondary market, the data in column 11 "accounting depreciation for the year" will be equal to the difference between the data in columns 9 and 10.

19. Column 11 reflects the accounting depreciation of fixed assets accrued on fixed assets for the period during the reporting year when these fixed assets belonged to the reporting organization (including fixed assets retired by the end of the year). For fixed assets of non-profit organizations, for which depreciation is charged, the accounting depreciation includes the depreciation indicator reflected in the accounting records. For fixed assets of non-profit organizations (except for budget ones), for which depreciation is not charged, and depreciation is reflected on the off-balance account, this depreciation is taken as accounting depreciation.

Depreciation (amortization) on fixed assets received free of charge by an institution is carried out in accordance with the established procedure, based on its market value and the useful life of this object.

For fixed assets, for which, in accordance with the current accounting regulations, depreciation (amortization) is not determined, accounting depreciation for the year is assumed to be zero.

Depreciation is not charged for fixed assets that are 100 percent worn out.

The ratios of accounting depreciation accrued for the year and the availability of fixed assets at full cost must comply with the norms and methods of depreciation (amortization) used in accounting (taking into account their non-accrual on completely depreciated fixed assets).

Since fixed assets include economic assets intended for operation for a period of time exceeding 1 year, the periods during which they are subject to depreciation are also more than a year. Based on this, as a rule, the accounting depreciation accrued for the year (column 11) should be less (about 1.5 times) than the accumulated accounting depreciation of fixed assets, equal to the difference between the full accounting and residual book value at the end of the year (column 9 - gr. 10).

Only in some exceptional cases, the accumulated accounting depreciation on fixed assets available by the end of the reporting year may be less than the depreciation accrued during the year. This is possible only when during the year such a significant retirement of fixed assets was carried out that by the end of the year there were noticeably fewer worn out fixed assets than the fixed assets on which depreciation was accrued during the year.

In cases of non-fulfillment of the above ratios, the necessary explanations must be provided to the territorial body of state statistics.

20. Column 12 reflects the accounting depreciation of fixed assets, liquidated by the reporting organization during the year (accounted for in column 6 at full book value), accumulated for the entire time of their previous operation.

Since, as a rule, the oldest fixed assets are liquidated (with the exception of liquidation from natural disasters and catastrophes), the value of the accounting depreciation of the liquidated fixed assets (if it is charged) should in most cases be 75 - 100% of their total accounting value, taken into account in column 6.

If there is a significant deviation from this ratio, appropriate explanations must be provided to the territorial body of state statistics. Exceptions, when the percentage of depreciation of liquidated fixed assets may be less than 75%, may be associated with catastrophes, natural disasters, demolition of low-worn objects for social or economic reasons; liquidation of objects for which depreciation was not charged due to the transfer of the object, by decision of the head of the organization for conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.

Accounting depreciation for fixed assets sold or transferred to other organizations for further operation, as well as for fixed assets that continue to operate in this organization after reaching 100% depreciation, is not taken into account in this column.

21. Data on the total accounting value of fixed assets at the beginning of the reporting year are not taken into account in the form, but can be calculated as the sum of the availability of fixed assets at the end of the year and the decrease in their value over the year, minus the increase in their value during the year (column 9 + column 6 + column 8 - column 4 - column 5).

22. When filling in lines 01 - 16, the following mandatory ratios are observed:

1) gr. 6 >= gr. 7;

2) gr. 9 >= gr. ten;

3) gr. 6 >= gr. 12.

On lines 13 - 16:

4) if there is data in at least one of columns 3 - 12, then line 01 must be filled in;

5) between the completed lines 13 - 16 there should not be empty lines (spaces).

According to columns 3 - 12:

6) page 01 = page 02 + page 04 + page 06 + page 08 + page 09 + page 10 + page 11 + page 12;

7) page 02 >= page 03;

8) page 04 >= page 05;

9) page 06 >= page 07;

10) if p. 7 gr. 9 =/ 0, then gr. 9 (page 06 - page 07) >= gr. 10 (page 06 - page 07).

For all columns except 5, 8:

11) SUM p. 13 + 16<*>= page 01.

For column 3:

12) gr. 3=0;

According to columns 5, 8:

13) SUM pages 13 - 16<*>>= page 01.

<*>When filling out additional lines 16-1, 16-2, etc. their data is also included in the row sum.

In addition, as a rule, the following ratios should be observed (if they are violated, explanations should be provided to the territorial statistical bodies):

On lines 01 - 16:

14) (gr. 9 - gr. 10) / gr. 11 >= 1.5, if gr. 11=/0;

Reference:

23. On line 19, organizations, for reference, note the presence (yes) or absence (no) in the organization of fixed assets for environmental protection.

24. Line 20 takes into account the cost of housing stock privatized and bought out by citizens from the organization, which is the property of citizens (individuals).

Homeowners' associations (HOAs) reflect in this line the cost of apartments owned by members of the association.

Since the housing accounted for in line 20 does not belong to the organization, it is not included in the total of its fixed assets and is not reflected in line 01.

25. In lines 21 - 24, the results of the organization's assessment of the average age of fixed assets, that is, the number of years (rounded to integers) that have elapsed from the date of manufacture, construction of facilities until the end of the reporting year, on average, respectively, for: buildings ; facilities; machines and equipment; vehicles. For objects purchased on the secondary market, when determining the age, the period of time from the moment of their manufacture, construction, and not from the moment of acquisition by this organization is estimated.

With significant costs for the modernization, reconstruction, completion of fixed assets, the time of their implementation is taken into account when determining the age of these objects.

The average age of fixed assets, by their types, must be compared with the standard and actual service lives of fixed assets (based on the fact that the actual service life may exceed the standard, as evidenced by the proportion of fully depreciated fixed assets that continue to operate, and the average age is the past part of the average actual life of fixed assets, which, as a rule, should not exceed the average actual life of similar types of fixed assets).

The average standard service life is determined as the quotient of dividing the total accounting value of fixed assets at the beginning of the year by the amount of accounting depreciation of fixed assets accrued for the year.

The normative life of fixed assets in budgetary institutions (including state authorities and local governments) from January 1, 2005 is recommended by the Ministry of Finance of Russia to be determined in accordance with the Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation of January 1, 2002. N 1:

for the first nine depreciation groups - according to the maximum useful life of the property established for these groups;

For the tenth depreciation group - based on the useful life of the property, calculated in accordance with the Annual depreciation rates for fixed assets of institutions and organizations that are on the state budget of the USSR, approved by the USSR State Planning Commission, the USSR Ministry of Finance, the USSR Gosstroy and the USSR Central Statistical Administration on June 28, 1974. in accordance with the Decree of the Council of Ministers of the USSR of November 11, 1973 N 824.

For buildings and structures, the average age usually does not exceed their standard service life, and for machines, equipment, vehicles, it can exceed their standard service life, but, as a rule, no more than 1.5 - 2 times.

The actual service life of fixed assets can be estimated based on plans for their further operation, as well as on the basis of the age of similar liquidated fixed assets.

For old buildings - historical monuments of different centuries, the average age of which is difficult to calculate, line 21 should indicate the average age equal to the standard service life of the relevant types of buildings, multiplied by 2.5.

26. Line 25 reflects, in accordance with accounting data, the full book value of intangible assets (without intangible fixed assets accounted for in line 12) as of the end of the year.

27. Line 26 shall reflect the depreciation (amortization) accrued for the year on intangible assets accounted for in line 25.

28. On lines 27 - 29, at the end of the reporting year, the value of tangible non-produced assets used in the course of the organization's activities that are not products of production, the ownership rights to which must be established and legally fixed, is indicated:

land - in the form of land plots (including those on which buildings are located), as well as capital expenditures inseparable from land plots, which include non-inventory expenditures on cultural and technical measures for the surface improvement of land for agricultural use, made at the expense of capital investments;

Subsoil wealth - proven reserves of subsoil resources, non-cultivated biological resources, water resources;

other tangible non-produced assets - objects that are not accounted for in other accounts for accounting for objects of non-produced assets, for example, the radio frequency spectrum.

These assets are reflected at their initial cost at the time of their involvement in the economic (economic) turnover. The initial cost of these assets is recognized as actual investments in their acquisition, with the exception of objects involved in economic (economic) turnover for the first time, the initial cost of which is recognized as their current market value as of the date of acceptance for accounting.

These assets do not belong to fixed assets and are not taken into account in Section 1.

29. Line 30 reflects the accounting value of objects not completed by construction. Line 31 takes into account those objects that are not completed construction, which are being built for their own use or have already been paid for by the customer, that is, for which the future owner has already been determined and for which the issue of subsequent use as fixed assets has been resolved.

In this they differ from other objects not completed by construction, which, upon completion of construction, may not find an owner and may not be used for their intended purpose.

The cost of these objects in lines 30 and 31 is taken into account by the customer.

30. On line 32, one of the codes is indicated indicating at what cost the used fixed assets received by the organization for the reporting year, specified in column 5 of line 01 of Section 1, were purchased. Fixed assets can be purchased at the current market value (code 1 ), at the full book value that existed with the previous owner (with the transfer of accumulated depreciation) (code 2), at the residual book value (code 3).

31. Line 33 of the fixed assets recorded in line 06, column 9 shall reflect the cost of radio communications, radio broadcasting and television.

32. Line 34 of the fixed assets recorded in line 12, column 9 shall reflect computer software.

33. When filling in reference lines, the following mandatory ratios are observed:

36) page 30 >= page 31;

37) if p. 02 gr. 9 =/ 0, then page 21 =/ 0;

38) if p. 04 gr. 9 =/ 0, then page 22 =/ 0;

39) if p. 06 gr. 9 =/ 0, then page 23 =/ 0;

40) if p. 08 gr. 9 =/ 0, then page 24 =/ 0;

41) if p. 02 gr. 9 = 0, then page 21 = 0;

42) if p. 04 gr. 9 = 0, then page 22 = 0;

43) if p. 06 gr. 9 = 0, then page 23 = 0;

44) if p. 08 gr. 9 = 0, then page 24 = 0;

45) p. 32 =/ 0 if gr. 5 p. 01 =/ 0;

46) if gr. 5 page 01 =/ 0 then page 32 = code 1 or code 2 or code 3.

As a rule, the ratio is observed:

47) page 26 / page 25<= 0,5;

48) if p. 25 =/ 0, then p. 26 =/ 0;

49) page 21< 100;

50) page 22< 50;

51) page 23< 30;

52) page 24< 20.

With the entry into force of these Instructions, the previously existing Procedure for filling out and submitting federal state statistical observation forms N 11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations", approved by Rosstat Decree of November 27, 2007 N 96, is canceled, and additions and amendments to it, approved by the Order of Rosstat dated November 27, 2008 N 294.