Average earnings. Study guide
The publication contains detailed practical comments on the procedure for calculating average earnings in accordance with the Labor Code of the Russian Federation, the Regulation on the specifics of the procedure for calculating average wages, approved by the Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. Readers are offered a detailed step-by-step algorithm for determining the billing period and calculating average earnings according to the new rules, taking into account all possible nuances that arise in the practical work of an accountant. The material of the book is illustrated with examples and tables. All recommendations are given taking into account the requirements of the Ministry of Labor of Russia, as well as the Federal Tax Service of the Russian Federation and tax authorities, presented during documentary inspections in terms of accounting for labor costs. The materials were prepared using the GARANT system. The book is addressed to a wide range of readers, accountants and managers of enterprises and organizations of all forms of ownership and can be used as a textbook in the study of labor law, accounting and taxation.
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