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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 the swim, I give each team swimming trunks (any family pants, 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.

On 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 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
Just 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 Anniversaries with your family and friends, 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.

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, memorials and anniversaries 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 of age, 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.

January 16, 2009

Irina Krasilshchikova, head of the tax sector of accounting

Minsk Electrotechnical Plant

Magazine "Chief Accountant" No. 3, 2009

Alejandro


Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR of December 12, 1958 No. 1361 “On establishing order in the celebration of anniversaries”

The Central Committee of the CPSU and the Council of Ministers of the USSR note that recently there have been numerous instances of holding anniversaries of enterprises, institutions, societies, educational institutions and individuals at arbitrary dates and often regardless of the merits of the celebrants to the state and people. Quite often, anniversary dates are determined incorrectly. In order, for example, to celebrate the anniversary of some large enterprises newly built during the years of Soviet power, the period of their existence is artificially increased by adding the history of small workshops, on the site of which one or another large enterprise later arose. In this way, all kinds of anniversary dates are unreasonably and arbitrarily established.

It is known that after the Great October Revolution our party raised and educated numerous remarkable cadres of party, state, economic, military, scientific, social, cultural and other figures. Over the years, tens of thousands of first-class plants, factories, power plants, scientific institutions, higher educational institutions have been built in the country, new branches of the national economy have been created, and if we celebrate the anniversaries that are now coming for these organizations and many figures, we would have to take the path of continuous anniversary celebrations.

However, many party and Soviet bodies do not take this into account and, instead of modestly celebrating this or that anniversary date in the local press or at a team meeting, they strive to give almost every anniversary all-Union or republican significance and celebrate it on a large scale, with great pomp. To celebrate anniversaries, anniversary committees and commissions are created that develop extensive events, invite numerous guests, including from foreign countries, make decisions on the release of all kinds of anniversary medals, badges, postage stamps, anniversary collections, widely advertise anniversaries in the press, organize exhibitions, filming, purchasing gifts for anniversaries and guests at state expense, distracting many people to prepare anniversary celebrations. Party bodies not only do not stop such squandering of state and public funds, but often themselves oblige Soviet bodies to allocate significant sums of money for these purposes, although in the overwhelming majority of cases it would be advisable not to hold this or that anniversary or to celebrate it modestly, using personal funds , without spending funds from public organizations.

The Central Committee of the CPSU and the Council of Ministers of the USSR receive numerous requests from party, Soviet, economic, public organizations and individuals for the awarding of orders, medals, bonuses for workers and the allocation of funds in connection with various anniversaries.

The Central Committee of the CPSU and the Council of Ministers of the USSR consider this situation to be abnormal and draw the attention of party, Soviet, economic, scientific and public organizations to the fact that the passion for holding anniversaries of each organization, enterprise, institution, individual figures without sufficient grounds is unnecessary narcissism and arrogance, leads to unacceptable waste of public funds.

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: of course, birthdays, 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.

    In general, an anniversary 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.

Good morning, please tell me what age is considered an anniversary (dates). Is there a normative document defining anniversary dates? Is there such a thing for state and municipal employees in the Samara region? Thank you in advance for your response." prepared based on System materials:

Answer

According to the letter of the Ministry of Labor of Russia dated May 11, 1994 N 60-17, anniversary dates include those provided for by the Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR dated December 12, 1958 N 1361 “On establishing order in the celebration of anniversaries.” In accordance with this document, anniversary dates for legal entities are: fiftieth anniversary, century, and then fifty years from the date of existence of the legal entity.

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

At the same time, enterprises, institutions, organizations in a collective agreement or local regulatory act may establish other anniversary dates and pay incentive payments (including bonuses) to employees in connection with the celebration of the anniversary.

In the Samara region, the main part of the regulatory legal acts establishing the wage system for budgetary institutions refers to anniversary dates of 50, 55, 60, 65 years, etc. from the day of birth.

(See, for example, Decree of the Government of the Samara Region dated October 29, 2008 N 416 “On remuneration of labor for employees of state health care institutions of the Samara Region”, Decree of the Government of the Samara Region dated 24.09.2012 N 462 “On remuneration of labor for employees of state cultural and art institutions subordinate to Ministry of Culture of the Samara Region", Resolution of the Government of the Samara Region dated 05/12/2010 N 181 "On approval of the Regulations on remuneration of employees of state specialized healthcare institutions whose subject of activity is the provision of phthisiatric care", Resolution of the Government of the Samara Region dated 05/27/2011 N 250 "On remuneration of employees of state budgetary institutions of the Samara region, subordinate to the management of the state archival service of the Samara region", Decree of the Government of the Samara region of October 29, 2008 N 415 "On remuneration of employees of state institutions of social services for the population of the Samara region", etc.)

You won't have any questions about calculating the salary of a civil servant after reading the article at the link.

More details in the System materials:

1. Legal basis:

CENTRAL COMMITTEE OF THE CPSU

COUNCIL OF MINISTERS OF THE USSR

RESOLUTION

ABOUT ESTABLISHING ORDER IN THE CELEBRATION OF ANNIVERSARY

The Central Committee of the CPSU and the Council of Ministers of the USSR note that recently there have been numerous instances of holding anniversaries of enterprises, institutions, societies, educational institutions and individuals at arbitrary dates and often regardless of the merits of the celebrants to the state and people. Quite often, anniversary dates are determined incorrectly. In order, for example, to celebrate the anniversary of some large enterprises newly built during the years of Soviet power, the period of their existence is artificially increased by adding the history of small workshops, on the site of which one or another large enterprise later arose. In this way, all kinds of anniversary dates are unreasonably and arbitrarily established.

It is known that after the Great October Revolution our party raised and educated numerous remarkable cadres of party, state, economic, military, scientific, social, cultural and other figures. Over the years, tens of thousands of first-class plants, factories, power plants, scientific institutions, higher educational institutions have been built in the country, new branches of the national economy have been created, and if we celebrate the anniversaries that are now coming for these organizations and many figures, we would have to take the path of continuous anniversary celebrations.

However, many party and Soviet bodies do not take this into account and, instead of modestly celebrating this or that anniversary date in the local press or at a team meeting, they strive to give almost every anniversary all-Union or republican significance and celebrate it on a large scale, with great pomp. To celebrate anniversaries, anniversary committees and commissions are created that develop extensive events, invite numerous guests, including from foreign countries, make decisions on the release of all kinds of anniversary medals, badges, postage stamps, anniversary collections, widely advertise anniversaries in the press, organize exhibitions, filming, purchasing gifts for anniversaries and guests at state expense, distracting many people to prepare anniversary celebrations. Party bodies not only do not stop such squandering of state and public funds, but often themselves oblige Soviet bodies to allocate significant sums of money for these purposes, although in the overwhelming majority of cases it would be advisable not to hold this or that anniversary or to celebrate it modestly, using personal funds , without spending funds from public organizations.

The Central Committee of the CPSU and the Council of Ministers of the USSR receive numerous requests from party, Soviet, economic, public organizations and individuals for the awarding of orders, medals, bonuses for workers and the allocation of funds in connection with various anniversaries.

The Central Committee of the CPSU and the Council of Ministers of the USSR consider this situation to be abnormal and draw the attention of party, Soviet, economic, scientific and public organizations to the fact that the passion for holding anniversaries of each organization, enterprise, institution, individual figures without sufficient grounds is unnecessary narcissism and arrogance, leads to unacceptable waste of public funds.

The Central Committee of the CPSU and the Council of Ministers of the USSR decide:

1. Oblige the Central Committee of the Communist Parties of the Union Republics, regional committees, regional committees of the CPSU, Councils of Ministers of the Union and Autonomous Republics, regional (territory) executive committees to eliminate the shortcomings noted in this Resolution and to establish strict order in the celebration of anniversaries.

2. Establish that memorable dates of historical events, anniversaries of mass public organizations, individual large enterprises, scientific institutions and educational institutions are celebrated only with the permission of the Central Committee of the CPSU and the Council of Ministers of the USSR in the presence of particularly outstanding achievements or important significance of events in the history of our state. In such cases, the anniversary is celebrated on the fiftieth anniversary, centenary, and then fifty years from the date of the existence of the organization or the completion of the event.

3. The anniversary of outstanding party, state and public figures, outstanding representatives of science, culture, heroes of labor, as well as honoring the memory of great people who glorified our Motherland with their state activities, discoveries and achievements in the field of science, technology, literature and art, can be celebrated if this is considered necessary, with the permission of the Central Committee of the CPSU and the Council of Ministers of the USSR. The anniversary date for individuals is considered to be the fiftieth anniversary of their birth or another subsequent decade.

4. The Central Committee of the CPSU and the Council of Ministers of the USSR emphasize that anniversaries must be celebrated modestly, with the participation of the local community, as a rule, without spending funds from state and public organizations. The anniversary date of a particular figure can also be celebrated at the expense of personal funds.

5. Bring to strict party liability those guilty of illegally spending state funds and funds of public organizations on anniversary celebrations, and the Soviet Control Commissions of the Council of Ministers of the USSR and the Councils of Ministers of the Union Republics - to recover from the organizers of anniversary celebrations the expenses incurred by state and public organizations.

6. Recognize as invalid the previously adopted Resolutions: the Council of People's Commissars of the USSR of December 1, 1925 "On the procedure for authorizing the celebration of anniversaries", the Council of People's Commissars of the USSR of April 20, 1926 "On the clarification of the Resolution of the Council of People's Commissars of the USSR of December 1, 1925 on the procedure for authorizing the celebration of anniversaries", the Council of People's Commissars USSR and the Central Committee of the All-Union Communist Party of Bolsheviks dated April 10, 1941 “On the procedure for celebrating anniversaries”, the Central Committee of the CPSU and the Council of Ministers of the USSR dated May 10, 1956 “On the procedure for celebrating anniversaries”.

7. Oblige party bodies to familiarize the leaders and secretaries of primary party organizations of enterprises, institutions, educational institutions, economic, Soviet and public organizations with this Resolution.

Central Committee of the CPSU

Council of Ministers of the USSR

2. Legal basis:

MINISTRY OF LABOR OF THE RUSSIAN FEDERATION

We inform you that anniversary dates include those provided for by the Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR dated December 12, 1958 N 1361 “On establishing order in the celebration of anniversaries.”

Enterprises, institutions, organizations may pay employees other incentive payments (including bonuses) at the expense of the wage fund, in connection with birthdays, for long and impeccable work activity, active social work and in other similar cases.

Head of Department

legal regulation of labor

and social issues

S.A. PANIN


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