Approved by Goskomstat of the Republic of Tajikistan of March 1, 1993 No. 2

The instruction about structure of the funds allocated for consumption

This Instruction is prepared for creation of the statistical reporting under work by all companies, organizations, organizations irrespective of their form of business and pattern of ownership.

I. General provisions

1. The following payments in cash and natural forms belong to the funds allocated for consumption: salary fund;

- the amounts added on compensation to all employees of the company, organization, organization.

Other payments and privileges:

- the income, dividends, percent on shares of members of labor collective in the property of the company, organization, the organizations added to payment to workers;

- the amount provided by the company, organization, the organization of labor and social privileges, including financial support (other payments and privileges).

2. In case of creation of the statistical reporting under work sums of money according to payment documents according to which with workers calculations for the salary, awards, etc. were made are shown added to payment (without deductions of taxes and others deduction according to the legislation).

3. The amounts added on annual and additional vacations join in the salary fund of month under report only in the amount falling on vacation days in month under report. The amounts which are due for vacation days next month join in the salary fund of the next month.

4. Data on the amounts of the funds allocated for consumption for the corresponding period of last year in case of creation of reports on work, are shown in the methodology accepted in the accounting period of the current year.

5. The compensation added in foreign currency joins in the salary fund in rubles in the amount determined by recalculation of foreign currency by the Central Bank rate of the Republic of Tajikistan or market (contractual) rate.

6. In case of natural payment method of work and provision of labor and social privileges in reports on work the amounts, calculated on the basis of at market prices join.

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