35 years is considered an anniversary or not. Anniversary dates. What is an anniversary

LET'S DECIDE: WHAT DATE IS CONSIDERED ANNIVERSARY?

Quite often in our legislation there are different interpretations of seemingly the same concepts. And more and more often we come across the expression “for the purposes of these Instructions, establish...” And it turns out that in everyday life a term means one thing, but within the framework of accounting it means something completely different, and for the purposes of different instructions this term can be understood differently . A good example of this is the anniversary date.

Vladimir Chernyshov’s large explanatory dictionary says: “anniversary (lat. jubilaeus) - 1) a round significant date relating to the time of activity of a person, a team; memorable anniversary of life and work; 2) anniversary celebration. For example, 5th anniversary; 10th anniversary; 20th anniversary; 25th anniversary; 50th anniversary; 100th anniversary, etc.”

Now let’s look through some regulatory documents.

1. In clause 10 of the List of types of payments for which contributions are not charged for state social insurance to the Social Protection Fund of the Ministry of Labor and Social Protection and for compulsory insurance against industrial accidents and occupational diseases to the Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh" , approved by Resolution of the Council of Ministers of the Republic of Belarus dated January 25, 1999 No. 115 (hereinafter referred to as the List), it is written that the anniversary dates of birth of employees are 40, 50, 60 years and subsequent anniversary dates. This approach is in the interests of the budget, since it does not allow organizations to save on insurance premiums when making lump sum payments and giving gifts to employees on their 30th anniversary, 20th anniversary, and also on dates ending with 5 (starting from the 25th anniversary).

2. Part two of subclause 1.17 clause 1 of article 12 of the Law of the Republic of Belarus dated December 21, 1991 No. 1327-XII “On personal income tax” (hereinafter referred to as the Law) stipulates that income paid (issued in kind) to individuals in the form of remuneration simultaneously on two grounds - for the performance of labor duties and in connection with public holidays, public holidays, memorable and anniversary dates of individuals and organizations, are not subject to taxation (exempt from taxation) in the amounts provided for in part one of subclause 1.17 clause. 1 Article 12 of the Law, i.e. within 150 basic units in total from all sources during the tax period. As you can see, anniversary dates are simply mentioned here, but what is meant by them (40, 50, 60 years, as in the List, or dates divisible by 5) is not clear.

There is no indication of what should be understood by the anniversary date, and in the Instructions on the procedure for calculating total income per family member when assigning benefits for children over 3 years old, approved by Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus dated March 28, 2008 No. 58/47 (according to sub-clause .7.4 of this Instruction, the total family income does not include the cost of gifts (cash payments) received from organizations for holidays and anniversaries), as well as in the Instructions on the procedure for calculating average earnings maintained in cases provided for by law, approved by the resolution of the Ministry of Labor of the Republic of Belarus dated 10.04. 2000 No. 47 (in the appendix to the Instructions, clause 5 lists payments that are not taken into account when calculating average earnings, including (see subclause 5.6) - rewards for anniversaries, including the cost of gifts and material assistance).

3. An attempt to find a way out of this situation was made by the developers of the Instruction on the procedure for awarding valuable gifts or money in the Armed Forces of the Republic of Belarus and the transport troops of the Republic of Belarus, approved by Resolution of the Ministry of Defense of the Republic of Belarus dated November 4, 2008 No. 82. In paragraph 3 of this Instruction it is written:

“For the purposes of this Instruction, it is established that<…>

3.3. personal anniversaries include birthdays when a person turns 40, 45, 50 years old, and so on (in 5 years);

3.4. anniversary dates in the history of the state and society are considered dates when the state or society celebrates 10, 20, 30 years and so on (after 10 years), and in the history of the Armed Forces - 5, 10, 15 years and so on (after 5 years )..."

It should be noted that the same approach to determining anniversary dates is found in explanatory dictionaries and is used in everyday life, and therefore is understandable even to employees who are not involved in accounting, but are interested in why one or another tax procedure is applied to the payment made by them.

I would like to see certainty and uniformity achieved in the interpretation of anniversaries. This would simplify the accounting of lump sum payments made and their taxation.

01/16/2009

Irina Krasilshchikova, head of the tax sector of accounting

Minsk Electrotechnical Plant

Magazine "Chief Accountant" No. 3, 2009

LETTER

ABOUT THE CLARIFICATIONS OF THE RUSSIAN MINISTRY OF LABOR

The Federal Compulsory Medical Insurance Fund provides guidance in practical work with clarifications from the Ministry of Labor of the Russian Federation on the following issues.

1. Question: What legislative and regulatory documents should be followed when determining holidays and anniversaries?

Answer: In accordance with Art. 4 of the Labor Code on the territory of Russia, until the adoption of relevant legislative acts, the norms of the former USSR are applied to the extent that does not contradict the legislation of the Russian Federation.

Anniversary dates are established by the Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR "On establishing order in the celebration of anniversaries" dated December 12, 1958 N 1361, according to which anniversary dates for legal entities are: fiftieth anniversary, century and then fifty years from the date of existence of the legal entity faces.

The anniversary date for individuals is considered to be the fiftieth anniversary of their birth or another subsequent decade.

As for holidays on which work in organizations is not carried out, their list is given in Art. 65 Labor Code of the Russian Federation. In addition, by Decree of the President of the Russian Federation of December 9, 1994 N 2167, in connection with the adoption of the Constitution of the Russian Federation on December 12, 1993, declaring December 12 a public holiday and until the adoption of a federal law, it is established that December 12, the Day of Adoption of the Constitution of the Russian Federation, is considered a non-working day.

ConsultantPlus: note.

The list of non-working holidays in the Russian Federation is given in Article 112 of the Labor Code of the Russian Federation dated December 30, 2001 N 197-FZ

ConsultantPlus: note.

Since January 1, 2001, contributions to state social extra-budgetary funds are paid as part of a single social tax (contribution), the procedure for calculation and payment of which is established by Chapter 24 of the Tax Code of the Russian Federation.

2. Question: Should insurance contributions be charged to state non-budgetary social funds on the cost of food rations (if it is not issued in kind) included in the salaries of judges of the Russian Federation (salary for judges of military courts)?

ConsultantPlus: note.

Federal Law No. 76-FZ dated June 28, 2002 established that since July 1, 2002, the cost of food rations has been excluded from the salaries of judges of the Russian Federation.

Answer: Article 2 of Federal Law No. 6-FZ of January 10, 1996, includes the cost of food rations (if they are not issued in kind) in the salaries of judges of the Russian Federation (salary for judges of military courts).

In accordance with Art. 15 of the Law of the Russian Federation of June 26, 1992 N 3132-1 “On the status of judges in the Russian Federation,” a retired judge is paid a monthly lifetime allowance in the amount of eighty percent of the salary of a judge working in the corresponding position.

Based on the above, for judges, the salary from which the monthly lifelong allowance is assigned should include the received monetary compensation for the cost of food rations.

And the Federal Law of December 21, 1995 N 207-FZ “On the tariffs of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to the compulsory medical insurance funds for 1996” stipulates that insurance Contributions to these funds are paid from accrued wages for all reasons.

Is the anniversary 50 years or are there other anniversaries when they celebrate an anniversary?

In our understanding, an anniversary is a round date that needs to be celebrated. The larger the date, the more significant the anniversary. After all, the anniversary of a 10-year-old girl somehow doesn’t sound like it. But the woman is 50 - half a century old, somehow respectable. You should celebrate your anniversary among your loved ones. Organize a real celebration in honor of the birthday boy with dancing, a toastmaster and a luxurious table. You can celebrate at home, or in a restaurant.

The most correct date in relation to the word anniversary will be considered to be the date of 50 YEARS and a MULTIPLE OF IT.

As already mentioned, the word yobel is a Hebrew word and it means the year of freedom. As has already been said, in this year the lands sold or mortgaged returned back to their first owners, and slaves had the right to freedom.

This number is associated with the seven seven years, this is a very sacred number, this is the sacred seven squared. And therefore, the year that followed such a combination of numbers and years must necessarily be very special in life and not go by in vain.

However, the fact is that over the years that have passed since then, the word has somewhat lost its original meaning, and today, in order to emphasize the significance of a certain age, we call even a date of one year an anniversary, although today a MULTIPLE OF FIVE or TEN is allowed.

An anniversary is a number of years that is a multiple of ten.

Usually this is a period of exactly ten years.

Celebrate 10 years, 20 years, 30 years, 40, 50, 60, 70, 80, 90, 100 years.

All these dates are called anniversaries.

However, for young children under one year old, every month is celebrated as an anniversary.

Every 10 years a person lives marks a new milestone in his life, a new stage, a new period of growing up or aging.

And I came across the fact that any round date (that is, a multiple of 10), and sometimes even multiples of five, is called an anniversary. At work, I heard many times that it was a person’s anniversary, and then it turned out that it was 30 years or 35.

Well, in general, an anniversary is a round date from fifty and older: 60, 70, 80, etc. The word comes from the Hebrew YOVILE. And meant the date fifty years old

Anniversary- it's not just 50 years.

There are other anniversaries.

An anniversary is a ten-year anniversary of some significant event.

The smallest anniversary is 10 years.

The biggest anniversary is the millennium.

The anniversary is celebrated by both individuals and entire teams.

Celebrate anniversary It is necessary so that in the future this solemn event will be remembered with tears of joy in the eyes.

Nowadays, anniversaries are usually celebrated on the following occasions: this is, of course, a birthday, wedding anniversaries, companies celebrate the anniversaries of their founding. Dates are selected in multiples of ten. These are 10, 20, 30, 40, 50, 60, 70, 80, 90, 100 years. However, there are also such dates as 5, 25, 35, 45, 55, 65, 75, which are also celebrated as anniversaries.

An anniversary in general today is just a round date; it can be ten years, twenty years, thirty or even five years. But the biggest anniversary is of course 50 years, and also 100 years - but few people will have to celebrate it.

According to ancient Jewish custom, it turns out that a fiftieth anniversary, a century, that is, every 50 years, is considered a jubilee.

But in the Catholic Church, jubilee years are considered to be years divisible by 25 years.

In modern times, the word anniversary means significant anniversaries that are celebrated every 10 years: 10, 20, 30, 40, 50, etc.

First, let’s find out what an anniversary is; here’s the definition you can find in the dictionary:

In the broadest sense of the word, an anniversary is sometimes called the celebration of various round dates, for example, birthdays when a person turns 10, 20, 25, 30, 33, 40, and so on. At the same time, dates of 25 years are considered jubilee, let us remember how in Pushkin:

And 33 years is the age of Christ. The traditional anniversary is considered to be the date of 50:

In different countries, reaching the age of majority is considered an anniversary; in our country it is 18 years old, in America it is 21 years old.

Yuvel in Hebrew means ram's horn. This is how the year established by the prophet Moses was designated, following the year 7x7=49. That is, the 50th year. In this year, sold and mortgaged lands were returned to their former owners, slaves received freedom, and debts to debtors were forgiven. This is where the lease term came from - 49 years. Antiques are also items that are > 49 years old.

That is, anniversary = 50 years.

However, we have a custom of calling almost any round date (usually after 50) an anniversary: ​​50, 55, 60, etc. And now 10, 20, 25 are also called anniversary dates.

Many joyful events happen in a person's life. Some dates, such as birthdays or wedding days, are usually celebrated annually. A holiday is always a pleasant event. But anniversaries are celebrated especially solemnly.

What is an anniversary

So, anniversary. How old is this? The classic, “golden” anniversary is considered to be the 50th anniversary. However, both 33 and 25 years are considered anniversary dates.

Today in the world it is customary to celebrate every date divisible by five as an anniversary. For a modern person, an anniversary means 15 years of marriage, 35 years of life, etc. And the very first mention of such an anniversary (a date divisible by five) is found in the great Russian poet Alexander Sergeevich Pushkin, who wrote about how the Tsarskoye Selo Lyceum celebrated its 25th anniversary.

It is impossible to unequivocally answer the question of how many years an anniversary is. There are no rules that specify specific dates that are considered anniversaries. For example, some Russians consider the day on which a 14-year-old teenager receives a passport to be significant. But Americans celebrate the 21st birthday as the first round date, since on this day a person becomes an adult. Teenagers also celebrate their coming of age in other countries, where the “ticket to adulthood” is issued at the age of 18.

However, it is still too early to be proud of such an anniversary. An anniversary is still a date that you can be proud of. For example, 30 years of work experience, 40 years of marriage, crossing the life milestone at 70 years, etc. Such a hero of the day will proudly wear his status and deserve it. At this age, a significant date is treated with special trepidation, because a significant part of life’s journey is left behind.

How to celebrate the anniversary

Russians always celebrate anniversaries on a grand scale. residents of Russia. They will never miss a single significant date. They always start preparing for the holiday in advance, think about congratulations on the anniversary and choose gifts. Of course, I want to please the hero of the day. Therefore, his family and friends carefully choose the location of the celebration, come up with a scenario for the celebration, etc.

Most often, an anniversary is a huge number of posters, colorful balloons, toasts, beautiful songs, dances (both ordinary and folk dances) and stories about how interesting and fun the life of the hero of the occasion was.

How to diversify the holiday

The most important thing is that the holiday is remembered not only by the hero of the day, but also by his guests. Therefore, you can include several interesting scenes in the holiday script.

Scene at a men's anniversary

This skit will require the participation of four women. The roles of mother, wife, lover and friend are distributed between them. It is also necessary to have both a presenter and a presenter.

The presenter begins:

Here's a sketch for the hero of the day!

What will her grade be?

What does a man dream about? Of course, about my mother, loving and caring!

Mom (you can think of a typical housewife costume for her in advance):

And about my best friend!

Girlfriend (you can dress her up in a T-shirt with the logo of a famous football club and hand her a glass of beer):

And about a passionate lover!

The mistress comes out (you can dress her up in something pink and seductive) and all the women say in unison:

We decided how to combine it all! Here's a gift for you - the best in the world!

Nearby there is a box with a bow, which they point to. The wife, dressed in a peignoir, appears from the gift wrapping to the music. She has a bottle of cognac and a plate of pies in her hands.

Happy anniversary, beloved!

This is followed by congratulations on the anniversary from the rest of the guests.

Scene at the women's anniversary

In this skit there should be a man who will play the role of a stripper. But first of all, the main artist needs to put on several pairs of socks, shorts and T-shirts. The main thing is to choose a suitable song that suits the role of a “sex bomb”.

The presenter says:

Anniversary striptease is now for you!

We can repeat it for an encore!

A man comes out and takes off his clothes while dancing. By the end of the dance, he should be wearing only his underpants, and congratulations on his anniversary should be written in advance on his chest. A woman turns 50, 20 or 65 - she will still appreciate it. After the dance, the “stripper” hands the hero of the occasion a beautiful bouquet of flowers.

Anniversary joke scene

Three men take part in the performance. Each of them must have a fishing rod. They are put on panties in advance, the elastic in which is loosened. Underneath, men will wear regular underpants with one phrase written on them. These are “congratulations”, “happy” and “anniversary”.

Well, now for our hero of the day (our hero of the day) exclusively

Three fishermen will try their luck and try to catch a goldfish!

The men line up with their backs turned to the audience. After which the “fishing” begins.

The first fisherman cast his fishing rod!

After these words, the first man with the fishing rod’s panties fall off.

And I didn’t catch anything!

The second fisherman decided to try his luck and also cast a fishing rod!

The second man's panties fall off.

It's empty!

The third cast a fishing rod! He even got a bite!

The third “fisherman’s” panties fall off.

So we caught a goldfish!

The “Fishermen” continue to stand with their backs to the guests. They have congratulations on their main shorts. After this, the hero of the occasion is awarded. You can make it yourself in advance or purchase a suitable figurine in a souvenir shop.

If you have a well-developed imagination, and there are many people who want to take part in the scene, then it can be expanded. For example, invite not three, but seven men. Write the following words: happy, anniversary, years, congratulations, 30, accept, ours. Then you can compose the phrase: “Happy 30th Anniversary! Please accept our congratulations!” In order for the scene not to look monotonous, you can come up with additional lines or actions of the “fishermen”.

Attitude to the anniversary

Each person perceives the anniversary date in their own way. Women treat round dates with nostalgia. After all, how many years is an anniversary? It’s good if you’re 20 or 30. But when you turn 50, the fair sex is overcome with light sadness. Like, the best young years are already behind us. Men often treat this significant event with some irony. And guests are delighted with any anniversary - after all, this is another holiday where you can have a good rest and have fun. Especially considering that usually each subsequent anniversary is celebrated on a larger scale than the previous one.

Anniversary gifts

There is no point in being sad about the years you have lived. After all, an anniversary is a holiday, it’s gifts, it’s sincere congratulations.

And the hero of the day can be varied. You can add poetry or an interesting scene to a card with a suitable theme (this gift has long become traditional with us). A popular gift is a souvenir that, even after many years, will remind the hero of the day of this particular date. Everything else depends only on your imagination, financial capabilities and social status of the hero of the occasion.

What an anniversary is, what it marks and how it is celebrated, read in this article.

Anniversary- this is a magnificent holiday, which is filled with joy, admiration, gifts, congratulations. The anniversary is dear to everyone in their own way. The date “55” is considered to be the Most Anniversary, two fives, as if real gold adorns its owner. Later Anniversaries are also important, these are the 80th anniversary, the 85th anniversary and beyond, because these numbers, since they never gather a large number of relatives and friends, gifts and congratulations, from which the hero of the day or the hero of the day has more strength and love for life. The 20th anniversary is no less important; it gives its owner more confidence, as if instructing him on the true path of life.

Wedding dates have their own Anniversaries, and it’s so good that they exist. They allow you to gather guests again, once again immerse yourself in the euphoria of the holiday, where those inviting you can again feel like the bride and groom.

How to celebrate an anniversary?

The anniversary must be celebrated widely and solemnly, because that is what these dates are for. And the venue for this holiday can be anything, you can gather at home, but still the best place is a cafe or restaurant, because there you will not be distracted by issues of cooking, accommodating guests, and you can enjoy everything to the fullest.

It is advisable to prepare for such a date in advance. Be sure to invite the toastmaster, even if it’s a waste of money, but the holiday will be fun and will be remembered by everyone who came. It is better to discuss the scenario in advance so that everything suits you and fits in time.

Decorating the hall is also not an unimportant activity. After all, it is jewelry that lifts the mood and creates the atmosphere. The most suitable for them are: balloons, greeting ribbons and posters. It would also be a good idea to purchase a separate book of wishes, in which each guest will write down their heartfelt lines, as a keepsake for you. For each guest, you can separately prepare a festive cap and a firecracker, which can then be slammed by everyone at the same time.

Firework. It’s better not to skimp here and buy the best fireworks; such a show will be appreciated by all the guests who come to you.

Souvenirs for memory. It will be a good deed. For each guest individually, you need to prepare memorable souvenirs, this could be a photo frame, to which you will later present a photo of the festive evening, or a Diploma for the best guest, etc.

Anniversary competitions:

"Anniversary figures". Everyone is welcome to participate; we break into pairs. Task: at the command of the presenter, each couple, accompanied by music, must stand in such a position as to depict the numbers of the Anniversary. Whoever comes up with the clearest and most understandable results wins. Prize: a box of chocolates for each and a Diploma for the most resourceful guest.

"Tangerine Date". Everyone is welcome to participate, then we divide into two teams. Each team lines up, one behind the other. A bowl of tangerines is placed at a distance of five meters; a table is also placed next to the team, but it will be empty. The presenter tells the essence of the competition: “We all have to imagine that we are on an island, but unfortunately, there is not a single edible fruit on it, and in order for the Jubilee to have a holiday, you must sail to that island for a tangerine and put it on this table. Gradually, with the help of these fruits, you will have to post the date of today's holiday. And so, for each team, for the swim, I give swimming trunks (any family panties, so that it is easy for women to wear) and a mask. And so, we began.

The team that is the fastest to drag tangerines to their “island” and post them on the main date wins. Prize: 1 kg of tangerines each.

Toasts for the Anniversary.

At the Anniversary it is absolutely impossible without toasts. Usually the presenter says them, but she can also invite someone from the audience to do this, here our texts will be very useful for you:

For the dear Anniversary,
For our dear one,
So that his health grows stronger,
And life was good and surprised me!

So that we can get drunk today,
Let the date of the Anniversary be golden!

I will drink to the bottom for the hero of the day,
May her life be full of happiness!

To further celebrate the Anniversaries,
I raise my glass of wine
So that life is like an alley of flowers,
I suggest everyone drink to the bottom!

For the bride and the groom,
It’s their anniversary wedding today,
And we wish them to live up to a hundred years,
They were kept by a great secret of love!

We fill all the glasses,
And we lift them up proudly,
Today's wedding anniversary,
And there is no brighter holiday,
Well, let's go at them
May there be happiness for two!

To the hero of the day:

Dear Anniversary,
We give congratulations,
With harmonica and guitar,
We dance and sing!
And of course congratulations,
With such a big date,
And we wish you everything,
Live a bright, golden life!

To the hero of the day:

Today I'm a little older,
Dear Anniversary Girl,
Congratulations on this,
In the Anniversary idle hour!
And accept it as a gift,
Do me a great honor,
The wishes are
Not simple, golden:
May your life be easy
Only sweet, good
Happiness is just coming
And love multiplies!

For a Wedding, Anniversary:

You have proven once again
There is simply no better couple in the world,
And we want to tell you a couple of phrases,
On your anniversary, festive lunch:
Live and keep love,
Let your feelings go into eternity,
And you deserve only the best words,
And let your loved ones follow your example!

What to gift?

Since the Anniversary is a grandiose event, you need to give something big, necessary and beautiful. Of course, recently it has become common to give cash envelopes, but this is still not entirely acceptable, although practical. It’s better to give something as a keepsake so that a person looks at it and remembers you, remembers this precious festive evening.

For woman. The best gifts are definitely flowers, and the more, the better. Kitchen utensils, small household appliances, but all this must be chosen, knowing the characteristics of the Anniversary and her preferences. High-quality bed linen, blankets, bedspreads or exquisite curtain sets, you will like everything.

For men. Here, of course, the choice is not so great, but it is still there: expensive cognac, high-quality perfume, sets of knives, utensils suitable for everyday life - tool sets, drills, drill bits. You also need to take into account your hobbies - sports, fishing, tourism, because you can find something worthwhile for this too.

For the Wedding. For newlyweds, gifts should be such that they are united: heart-shaped mugs, bedding with a romantic theme, theater tickets, etc.

And it doesn’t matter what the gift is, the main thing is that it is with love, from the heart!

Bottom line.

Be sure to celebrate Anniversaries, go to your family and friends for Anniversaries, enjoy these festive moments, smiles, gifts and congratulations!

P.S. Permission is granted to freely copy and quote this article, provided that an open active link to the source is indicated and the authorship of Galina Petrova is preserved.