Payment and other remuneration accrual date in favor of the employee – definition and meaning of "Payment and other remuneration accrual date in favor of the employee"

The day of accrual of payments and other remuneration in favor of the employee - for payments and other remuneration accrued by payers specified in paragraphs 2 and 3 of subitem 1 of item 1 of article 419 of this Code¹.

The day of accrual of payments and other remuneration in favor of the employee - for payments and other remuneration accrued by payers of insurance contributions specified in subitems "a" and "b" of paragraph 1 of part 1 of article 5 of this Federal law².

2000. No. 32. Art. 3340.

Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 424, subitem 1 // RSZ RF. ↩
Federal law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund of compulsory medical insurance", ed. as of 2009-07-24, art. 11, subitem 1 // RSZ RF. 2009. No. 30. Art. 3738. ↩