How to properly arrange work at night. What work counts as night work? Procedure for engaging in night activities

About work at night

The essence of work at night is disclosed by the Labor Code in Art. 96. The specified legal norm is recognized as such work carried out by citizens in the period from 22:00 to 06:00.

When attracting workers to work at night, the manager should be mindful of his responsibilities to reduce the shift by an hour compared to the daytime established at the enterprise. The duration of the latter is usually equal to the duration of the working day with a 6-day working week with one day off. At the same time, the employer does not have the right to subsequently require employees to work this hour.

However, it is important to remember that this rule only applies to employees whose work activities do not specifically imply the presence of night shifts. Thus, if a citizen is initially employed with the condition of performing labor functions at night, the duration of his shift remains unchanged (that is, equal to the daytime). It makes sense to talk about reducing the night shift for this category of workers only when such a condition is stipulated by an agreement concluded between the employer and the work collective.

Persons entitled to refuse to work at night

Despite the fact that managers are given the opportunity to attract subordinates to work at night, the law still provides for a number of restrictions regarding situations when attraction is impossible or permissible only upon obtaining written consent from the employee.

Thus, it is prohibited to engage in work at night:

women in a state of pregnancy;
minors engaged in labor activities under a contract;
persons with documented medical contraindications;
other persons mentioned in this regard in the Labor Code (other regulatory legal acts containing the norms of labor legislation).

Note that these restrictions do not apply to persons who are hired to perform / create works of artistic orientation (directors, actors, performers, singers, artistic directors, etc.).

women with children under the age of 3;
persons with disabilities (as well as those with disabled children);
citizens caring for family members who are recognized as sick (an official medical report is required);
mothers / fathers with children under 5 years of age in the upbringing, in the case when they are upbringing without the help of the other parent;
single guardians with children under the age of 5.

The employer should not forget about his duty to familiarize the mentioned persons with their right to refuse to work at night, as evidenced by Part 5 of Art. 96 TC. In this case, the fact of familiarization must also be confirmed in writing.

Part 6 of the above article also establishes the procedure for working at night for persons of creative professions / associations whose activities are aimed at creating / reproducing works artistic plan... According to this rule of law, the procedure and conditions for attracting this category of workers to work at night are determined by local acts of the employer, as well as by the collective / labor agreement. The conclusion of contracts with them is carried out according to the list of jobs / professions / positions approved by the Russian government.

Payment for work at night

In the Labor Code of the Russian Federation, wages at night are mentioned in Art. 154. True, this legal provision contains indications only of general order wages without any specifics.

So, in the first paragraph, a condition is fixed regarding work at night, which must be paid in a larger amount than the activities carried out during the day. At the same time, the level of wage increases should not be lower than the limits provided for by law (including the Labor Code and other regulatory legal acts related to labor issues).

According to the provisions of Part 2 of Art. 154 TC, minimum size increase in wages is generally established by the Government of the Russian Federation. In its final version, the procedure for increasing wages for a person to go to work at night is reflected in local acts developed, adopted and published by the management in agreement with the representative body of workers. In cases where such a procedure is not regulated at the enterprise, but the employee has worked out the night shift, the employer must issue an appropriate order, which stipulates an increase in wages for night hours.

Until 2011, in our country, the decree of the Central Committee of the CPSU of 12.02.1987 No. 194 was in force, according to which an additional payment of 20% of the hourly rate was required at the rate for work in the evening and 40% for work at night. At the same time, the additional payment for work at night was mentioned only when at least half of the time worked fell on the night.

By Decree of the Government of the Russian Federation No. 332 dated April 28, 2011, the above legal act was declared invalid. By the way, this document has never been fully valid, since its provisions contradicted the current labor law.

Today, the government decree of 22.07.2008 No. 554 is in force, according to the provisions of which employees performing their work functions at night should be entitled to an additional payment, calculated as a percentage of the established wages. In 2017-2018, the amount is equal to 20% of the hourly tariff rate or official salary employee, and the calculation takes into account each night worked by the employee.

It is important to understand that at the government level there is only a minimum amount of additional payments for night work. As for its maximum level, it is not limited by anything and depends only on the decisions made by the employer and enshrined in the internal regulatory legal acts issued by him or in the agreements concluded between him and the employees.

For some categories of the working population, whose salaries are paid at the expense of state / municipal budget funds, special methods of calculating payment for night work have been adopted and are in effect. For example, this applies to health workers and workers social sphere, for which such methods of calculation are a kind of additional incentive measure.

Is there a difference between night work and overtime

Quite often, ordinary citizens confuse the concept of working at night and working overtime. However, these concepts are different: they are paid in different ways, and are taken into account, and issued. Let's take a closer look at the existing differences.

Speaking of overtime work, it should be understood that such work is carried out outside of the working hours considered normal (that is, the usual length of the working day or shift). Unlike working at night, the grounds for overtime work are clearly regulated by applicable law. The legislation even provides for cases when an employee is not entitled to refuse to engage in overtime work:

If these are directly related to the prevention / elimination of the consequences of accidents / disasters or the elimination of technological failures that can lead to accidents / disasters.
If the work is aimed at eliminating the consequences caused by natural disasters.
If the work is due to a high degree of public utility (meaning work on the restoration or repair of heating and electrical networks, sewerage systems, gas and water supply, communications, etc.).
If the performance of work by an individual employee is caused by the need due to the introduction of martial law / state of emergency on the territory of his residence - provided that this work is classified as urgent. In particular, we are talking about the existing real threat of the onset of any disaster (earthquake, fire, hunger, flood, epidemic, etc.) or cases when any of the above has already happened and poses a threat to the health and life of the population living on a given territory (including a separate military unit).

At the same time, in a number of cases, engaging in overtime work requires the mandatory receipt of the employee's consent:

The manager has the right to involve an employee in such work when it is necessary to complete / complete previously started work that could not be completed during working hours due to the technical features of production. In particular, if the failure necessary work may cause damage / loss of property belonging to the employer or third parties (provided that he is responsible for their property), or we are talking about possible damage / loss of municipal and state property or a threat to the life / health of citizens.
It is possible to engage in work related to the restoration of equipment / mechanisms, if their failure can lead to the suspension of the activities of a significant number of employees working at the enterprise.
An employee can be involved in overtime work, if such work does not allow a break, in the event of the absence of his shift from work. It should be noted that in similar situations The employer must take steps to promptly replace the employee who has worked (remaining after the change) with another.

Moreover, in order to attract workers to overtime work in these cases, it is required not only to obtain their written consent, but also to take into account the opinion of the primary trade union body (if there is one in the organization) on this matter.

No one has the right to involve persons under the age of majority and pregnant women, both for work at night and for overtime. If we are talking about attracting employees with disabilities or mothers raising children under the age of 3, then it becomes necessary to obtain written consent from them, supplemented by a receipt that the management has given them the right to refuse these works.

Note also that total overtime hours worked, in accordance with Part 6 of Art. 99 TC, should not exceed 120 per year or 4 for 2 consecutive days. At the same time, the obligation to ensure accurate accounting of the time worked by employees in excess of the established norm lies with the employer.

About work in conditions of irregular working hours

Another concept that is often confused with working at night is irregular working hours. According to Art. 100 of the Labor Code, workers should be established a certain working regime, that is, the working time should be determined during which they should be at their workplaces.

There may be several options, since the legislation provides for:

5-day work week with 2 days off;
6-day work week with 1 day off;
free schedule with floating days off;
for certain categories of workers - a part-time work week or a working day with an irregularity condition.

The conditions for the beginning and end of a work shift, as well as breaks in such, must be stipulated by the internal labor regulations in force in the organization, or contained in other regulatory legal acts and contracts (including collective and labor contracts) concluded with the employee.

The nuances of the working time of employees in special fields of activity (for example, communications or transport) are determined in the manner prescribed by the Russian government. The concept of irregularity in this case, Art. 101 of the Labor Code is regarded as a special work schedule, according to which some workers (their categories are strictly defined by the employer) can be involved in the implementation of job responsibilities and after the end of the established work shift.

On the procedure for attracting employees to work at night

As is clear from the above, night work, if not due to the work schedule reflected in employment contract, should not be a rule, but an exception to it. That is why, when attracting an employee to work at night, it is necessary to follow certain procedures, the number of which depends on which category of employees is planned to be involved.

So, in cases where it is necessary to involve an employee who has no contraindications to work at night, or the grounds for such involvement are defined by law as not requiring consent, the employer needs to issue a corresponding order and familiarize the employee with it (it is best to do this under signature).

In the case when labor legislation requires obtaining his consent to attract an employee to work at night, the latter must first be obtained in writing. Moreover, for certain categories of citizens (women with children under 3 years old; single parents with children under 5 years old; disabled people; parents of disabled children, etc.), the procedure for bringing them to work at night requires their signature and under the appropriate notice.

If the employer often needs to involve employees in night work, it makes sense for him to create uniform forms to notify and confirm employee consent. Moreover, some employers combine both documents in one. The law does not establish special requirements for such securities, therefore they are drawn up in free form.

Night Work Waiver Notice

For example, the following form of notification about the possibility of refusing to work at night can be given:

"LIMITED LIABILITY COMPANY" TULIP "

101000, Moscow, st. Peat, 15; TIN 1111111111; PSRN 111111111111

Don't know your rights?

Senior Engineer

Bykova Olga Pavlovna

000000, Moscow, st. Uzlovaya, 3, apt. five

moscow, --. - .---- years

Dear Olga Pavlovna!

In connection with production needs, namely in connection with the technological failure that occurred and the need to debug equipment and mechanisms, we want to involve you in work at night - on the night of November 17-18, 20__, from 22:00 to 4:00 ...

We inform you that in view of your child under the age of 3 years, you, in accordance with the provisions of the Labor Code of the Russian Federation (Article 96), have the right to refuse to work at night or agree to do it, provided that you give your consent in writing.

Respectfully yours, Director (personal signature) Timokhin V. Ye. "

This notification can be sent to the employee by mail or delivered personally to the hands when he is at his workplace. If the employer sends a notice by mail, then you can send a letter with an inventory of the attachment and a receipt acknowledgment, keeping the receipt of dispatch and a notice signed by the employee. Or, in a letter, you can ask the employee to appear at the specified time to obtain consent and record the fact of notification of the possibility of refusal to work. As a rule, such notifications are drawn up in 2 identical copies - for the employer and the employee. On the copy of the employer, the employee must personally write that he received the notification and familiarized himself with his right, and then put down the date of receipt of the notification.

Registration of the employee's consent to work at night

As mentioned earlier, in addition to notification, the employer must obtain consent from the employee to perform work on the night shift. Consent, as well as notification, is made in free form. The only requirement for it is the indispensable presence:

the employee's consent to work at night;
indicating the date of his submission of such consent;
personal signature.

In principle, the employer can write a consent independently and simply offer the employee to put a personal signature on it, but he can also ask the employees to draw up such a paper with their own hands every time. Consent may roughly look like this:

"To the director of LLC" Tulip "

Timokhin V.E.

from senior engineer

Bykova O. P.

I hereby confirm my consent to go to work at night on November 21, 20__.

The document is submitted to the personnel department, to the office or to the manager's reception, depending on the order established in the organization.

But is there a need to obtain consent and send notification to an employee whose labor contract provides for work at night, although he has grounds for refusing to work at such hours? For example, what should an employer do if an employee with a disabled child works on a shift schedule that involves night shifts, which he has the right to refuse?

The Labor Code does not provide for exceptions to the rule of obtaining consent and notification of employees. This means that even if the employee was initially hired for shift work, the employer must obtain consent from him and notify him of the working conditions in an appropriate manner. At the same time, as practice shows, the notification and consent of the employee to go to work at night must be received every time he is involved in such work. Here again, we repeat that it is better to create a general unified form in order to reduce the time spent by the employer and his subordinates in the paperwork.

Night Employment Order Form

After receiving consent from employees and signing notifications, the employer issues an order to attract them to work at night, indicating the positions, names and dates when such involvement will be carried out. Then the order is certified by the signature of the head or another person authorized to draw up such documents and is registered in the general procedure.

Download order form

Roughly, the order to attract an employee to work on the night shift is as follows:

"LLC" TULPAN "

101000, Moscow, st. Peat, 15; TIN 1111111111; PSRN 111111111111

moscow city, --.--.---- of the year

ORDER No. 1-11 / 2341

In connection with production needs, namely in connection with the technological failure that occurred and the need to debug equipment and mechanisms,

I ORDER:

to attract senior engineer Olga Pavlovna Bykova to work at night on the night of November 21-22, 20__ from 22:00 to 4:00. Pay for night work in accordance with labor laws and the terms of the collective agreement.

Director (personal signature) Timokhin V. Ye. "

Confirmation of medical contraindications for refusal to work at night

In cases related to the possible refusal to work on night shifts of workers with medical contraindications, it is not entirely clear how the employer should make sure that there are none. It is possible to confirm or deny this fact only with the help of appropriate medical certificates, but the employer, according to the law, is not obliged (and should not) require subordinates to submit medical documents... That is, formally, employees can independently make decisions on the presentation / non-presentation of such.

However, most lawyers come to the conclusion that the presentation of a medical certificate proving the impossibility of being recruited to work on the night shift is still mandatory. After all, if an employee presents a certificate that he has contraindications to work at night, the employer does not have the right to involve him in such. In the absence of such evidence, the employee is considered suitable for night work (except as provided for by the Labor Code).

Even more materials on the topic in the heading: "Work".

There are situations when the employment contract provides for night hours of work, the performance of duties in this case is regulated according to a different scheme than in the daytime.

Therefore, it is very important to know your rights and obligations as an employer and an employee. legal regulation of night work is carried out.

What it is

The work schedule is the time that an employee spends on the performance of labor duties under an employment agreement and internal regulations organizations.

It is very important that the usual working week does not exceed 40 hours of labor activity, this is stipulated in the Labor Code of the Russian Federation.

The employer undertakes to control the working hours of his employees and keep actual records. In some cases, it is provided additional timethat the employee can devote to the work of combining.

The time of such cooperation should not exceed 4 hours a day or not exceed 20 hours a week. Also, an employee who, in addition to work, receives education on a full-time form of education, does not have the right to exceed a 20-hour weekly schedule.

Work at night is the exercise of labor activity at night, namely from 22:00 at night to 6:00 am.

There are several main possibilities for the schedule of labor, working time:

Part-time or part-time	salary is calculated for the hours worked or, by agreement, for the fulfillment of volumes
Work during the holidays or on the eve of the weekend	on such days work time reduced by one hour, if it is impossible to stop the main routine, an additional payment is made, as for overtime hours
Full time work	full working hours should not exceed eight hours, excluding breaks
Work at night	in normal cases, the duration of night work should not exceed 7 hours
Time overtime work	the employer has the right to set hours in excess of the normal routine if provided for by an employment agreement or federal law
Irregular daily routine	working hours are prescribed in the employment contract by agreement of the parties

Important: An employer cannot involve an employee in night work if he has not reached the age of majority.

What the Labor Code says

Chapter 15 “ General Provisions"," Work at night "of the Labor Code of the Russian Federation, provides for the procedure for carrying out work activities at night and regulates the duties of the employer and employee:

a night shift is considered to be from 22 hours to 6 hours;
in contrast to the daily schedule, which should not exceed 8 hours, the night schedule is 7 hours. The night shift is equal to the day shift and is taken into account as a full eight-hour working day. That is, the weekly amount of working time is not violated;
in cases where the employee works under a contract that provides for shifts and a six-day working week, then the time for the night shift should not exceed 5 hours;
if an employee holds a position that provides for periodic work at night, then in this case the hours of work are prescribed in labor agreement or other regulations, for example, employees of the film industry or representatives of the mass information system

Important: An employer cannot engage an employee in overtime work for more than two days in a row.

Also, the Labor Code provides for special cases when the employer has the right to involve an employee in overtime work:

In cases where, for technical reasons, there has been an unplanned delay in the performance of the employee's job duties, the employer has the right to appoint overtime hours to prevent damage to the property of the organization, customers or suppliers (third parties).
If an unforeseen situation affected a failure in the execution of the planned work of national importance.
If non-performance of work entails harm to the health of other people.
In unforeseen situations, when it is necessary to urgently carry out repair work, if in case of non-elimination of problems, there is a threat of disruption of the general working order of the organization.
In a situation where there is no continuous production, for unreasonable reasons, the employee and it is urgently necessary to replace him, in order not to interrupt the general work.

Important: The number of overtime hours cannot exceed 4 hours per day or 120 hours per working year.

There are situations when the employer has the right, justified by the Labor Code of the Russian Federation, to oblige the employee to perform overtime work:

in cases of global disasters, industrial accidents or in the process of eliminating the consequences of disasters, natural disasters or accidents;
when performing work on which the normalization of the provision of citizens with heat, light, gas, water, transport depends;
under a special martial law in the country, to fulfill the vital important workthat eliminate a threat to the public or provide security.

Important: In general cases, the employer can only involve an employee in overtime work after the employee has written consent.

Who is not allowed to work at night

The current legislation provides for a group of citizens to whom night or overtime work cannot be applied:

women who are in position;
employees who have not reached the age of majority;
disabled people;
women who have dependent children under 3 years old;
single parents or guardians of children under the age of five;
parents or guardians of children with disabilities;
people who inspect a sick relative, with a medical certificate.

Important: Such a group of citizens can voluntarily agree to work at night or to work overtime, only in writing and after signing a document where he confirms that he was familiar with the legal right to refuse to fulfill obligations.

What features

In manufacturing, it is very important to normalize non-stop work, which is why managers often resort to setting up shift work that can lead to more efficient productivity.

Of course, one employee cannot physically do night work all the time, therefore, even at the initial stage of transferring production to a round-the-clock mode, the employer undertakes, together with the trade union, to develop a schedule acceptable for employees.

It is very important that one worker has the opportunity to alternate between night and day shifts, which increases his working capacity and thereby increases the level of productivity.

It is also worth remembering that night shifts are one hour less than day shifts. The exceptions are cases when a system of simplifying work duties has already been applied to an employee in the form of reducing the working day by an hour.

Such measures are applied to people who have medical indications to simplify labor or in cases provided for by law.

The employer undertakes to notify employees about the introduction of schedules into work no later than one calendar month in advance.

If an employee with disabilities wants to perform night work by written agreement of the parties, he is obliged to submit documents on a medical examination, which confirms that the person can perform this kind of work.

If the medical report excludes the possibility of hard work, the employee cannot be assigned to perform night work... Additional payments are also provided for overtime work at night.

Important: An employer cannot ask an employee to work two night shifts in a row, this violates the Labor Code of the Russian Federation.

Attraction procedure

Engaging an employee to perform night work can only take place with the written agreement of the employee.

If an employee is already employed in the organization, when assigned to night work, he must write a shift consent, which will clearly state that he has familiarized himself with his right to refuse to perform work duties at night. Also, the employee must confirm that he is healthy and fit for night work for medical reasons.
In cases where an employee is specially hired to perform work at night, such an agreement can be included in the employment contract, in the column for the daily routine and vacations. Also, such an agreement may be separately attached to the employment contract.
Specially designed forms or samples for applying for work at night are not provided for by law. Therefore, the personnel department can formulate its own stencil, according to which the employee will write a statement.
If the employment contract does not provide for the possibility of involving an employee in night work, a separate agreement is concluded with him.
There are also a number of specialties that do not require a written agreement to perform night work (creative specialties).

Important: The legislation nowhere specifies that an employee is required to submit documents on a medical examination.

But in Art. 96 of the Labor Code of the Russian Federation, it is stipulated that the employee should not have health problems, so the employer must ask for a medical certificate.

How to draw up a consent

According to the Labor Code of the Russian Federation, an agreement for night work must be drawn up by an employee in writing, but there is nowhere in the legislation in what form it should be. Therefore, very often organizations use their own forms - "Agreement for night work".

Also, such a statement can be written by an employee in any form, the main feature in the document should stipulate that the employer informed the employee about his right to refuse to perform this kind of work.

Working at night is one of the most effective ways to establish continuous production, therefore, this method of carrying out labor activity is often resorted to.

According to the Labor Code of the Russian Federation, employers must respect the rights of their subordinates, therefore, each employee has the right to refuse night shifts, but in practice this happens very rarely.

Video: Part-time work

Night time is considered to be from 22.00 to 6.00. This is indicated in part 1 of article 96 of the Labor Code of the Russian Federation. By general rule, established in part 2 of the named article, the duration of work (shift) at night is reduced by one hour without further working off. However, there are several exceptions to this rule. So, the duration of work (shift) at night is not reduced for employees (part 3 of article 96 of the Labor Code of the Russian Federation):

Which set the shortened working hours (see table);

Adopted specifically for work at night (for example, a night watchman). However, in collective agreement the parties may provide that for the listed categories of workers the duration of the night shift should be reduced.

Table. Categories of workers for whom, according to the labor code, a reduced duration of working hours is established

	Working hours per week	Labor Code norm
Pupils educational institutions under the age of 16, working during the school year in their free time	No more than 12 hours	Part 2 of Article 92
Other workers under the age of 16	No more than 24 hours	Part 1 of Article 92
Students of educational institutions between the ages of 16 and 18 who work during the academic year in their free time	No more than 17.5 hours	Part 2 of Article 92
Other employees aged 16 to 18	No more than 35 hours	Part 1 of Article 92
Disabled persons of I or II group	No more than 35 hours	Part 1 of Article 92
Workers engaged in work with harmful and (or) dangerous working conditions	No more than 36 hours	Part 1 of Article 92
Women working in the Far North and equivalent areas	36 hours (if a shorter working week is not provided for them federal laws)	Section 320
Pedagogical workers	No more than 36 hours	Section 333
Medical workers	No more than 39 hours	Section 350

The duration of work at night is equal to the duration of work in the daytime in those cases when it is necessary for the working conditions, as well as in shift work with a six-day working week with one day off. The list of these works can be determined by a collective agreement or local regulation... This is stated in part 4 of article 96 of the Labor Code.

Who shouldn't work at night

As with other work under conditions deviating from normal, certain categories of workers cannot be involved in night work.

So, pregnant women and persons under the age of 18 are not allowed to work at night (part 5 of article 96 of the Labor Code of the Russian Federation). However, there is an exception to this rule. Minor workers can be involved in night work if they participate in the creation or performance of works of art, as well as underage athletes whose job function is to prepare and participate in sports competitions in a certain type or type of sport (part 3 of article 348.8 of the Labor Code RF). Labor activity athletes at night are governed by a collective or labor contract or other local regulations.

Who can be recruited to work the night shift only with written consent

In part 5 of article 96 of the Labor Code of the Russian Federation, the categories of workers are separately identified, which the employer has the right to attract to work at night only with their written consent. Let's call them:

women with children under the age of three;
fathers raising children under the age of three without a mother;
disabled people;
workers with disabled children;
workers caring for sick members of their families in accordance with a medical report;
mothers and fathers raising children under the age of five without a spouse;
guardians of children under the age of five.

Such an employee can be allowed to work at night not only with his written consent, but also with a medical certificate, which confirms that this work not prohibited to him for health reasons. In addition, the employer is obliged to familiarize the said employees in writing with their right to refuse to work at night.

How to pay for a night shift

The rules for paying for work at night are established in article 154 of the Labor Code of the Russian Federation. Each hour of such work is paid in an increased amount compared to work under normal conditions, but not less than the amount established by labor legislation and other regulatory legal acts containing labor law norms.

Violation of labor legislation entails the imposition of an administrative fine on officials in the amount from 1000 to 5000 rubles, for legal entities - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Administrative Code of the Russian Federation)

The specific size of the increase in wages for work at night is determined in the labor, collective agreement, local normative act - order, order of the head, regulation on remuneration, etc. When accepting such a local document, the employer must take into account the opinion of the representative body of workers (primary trade union organization) ... The procedure for taking into account such an opinion is regulated by Article 372 of the Labor Code of the Russian Federation.

However, the payment for work on the night shift should not be less than the minimum amount established by the Government of the Russian Federation (part 2 of article 154 of the Labor Code of the Russian Federation). The corresponding decree of the Government of the Russian Federation dated July 22, 2008 No. 554 (hereinafter referred to as Resolution No. 554) entered into force on August 7, 2008. Starting from this date, the minimum wage increase for night work (from 22.00 to 6.00) is 20% of the salary (official salary) calculated per hour of work, or 20% of the hourly wage rate for each hour of work at night.

Until 7 August 2008, the minimum amount of the supplement for night work was not clearly defined. Only the branch documents adopted during the existence of the USSR were in force. For example, in the organizations of industry, construction, transport, communications and in the processing industries of the agro-industrial complex, the additional payment for work on the night shift was set at 40% of the hourly wage rate (official salary) for each hour of work in the corresponding shift. At trade enterprises and catering the amount of this additional payment was 35% of the hourly wage rate or salary.

So those organizations and individual entrepreneurswho previously paid less than 20% of the hourly wage rate for each hour for work at night are required to increase the amount of additional payments. Otherwise labour Inspectorate can bring them to administrative responsibility.

Since Decree No. 554 stipulates only the minimum amount of the increased pay, the employer has the right to establish a higher additional pay for work at night. Its size may, for example, be 25% or 40% of the hourly wage rate.

How is the work of creative workers on the night shift regulated?

The order of work on the night shift of creative workers involved in the creation or performance (exhibiting) of works may be established by a collective agreement, a local regulatory act, or an employment contract. This is indicated in part 6 of article 96 of the Labor Code of the Russian Federation. This rule applies to employees:

mass media;
organizations of cinematography;
tV and video crews;
theaters, theater and concert organizations, circuses;
other persons participating in the creation or performance (exhibiting) of works.

In this case, the profession or position of the employee must be indicated in the List of Professions and Positions of Creative Workers, approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252.

Please note: for night work, the employee is entitled to an additional salary or earnings, and not a salary increase of 20% or another amount adopted by the company. The fact is that article 154 of the Labor Code of the Russian Federation provides for the obligation of the employer to pay in an increased amount every hour actually worked at night.

Example 1

The Ryabinushka LLC grocery store is open around the clock. In the regulation on remuneration in the organization, in force since 2005, it is established that sellers and cashiers for each hour of work at night are additionally paid a surcharge in the amount of 10% of the hourly wage rate. In connection with the entry into force of Resolution No. 554 in the organization from August 7, 2008, the amount of payment for work at night has been increased. Now, for such work, an additional 20% of the hourly wage rate is paid. In LLC Ryabinushka, the cashiers have a summarized accounting of working hours. The hourly rate of the cashier is 150 rubles.

In August 2008, the cashier of N.I. Vakhrusheva worked 168 hours, including 56 hours at night. Of these, 12 hours were worked until August 7, 2008.

For work at night, the employee was credited with:

In total, in August 2008 N.I. Vakhrusheva is entitled to 26,700 rubles. (168 h × 150 rubles + 180 rubles + 1320 rubles).

What documents to issue

Shift work is work in two, three or four shifts (part 1 of article 103 of the Labor Code of the Russian Federation)

In organizations working in several shifts, it is necessary to draw up shift schedules... They are usually annexed to the collective agreement. When drawing up shift schedules, the employer must take into account the opinion of the representative body of employees.

Work for two shifts in a row is prohibited (part 5 of article 103 of the Labor Code of the Russian Federation).

In accordance with article 103 of the Labor Code of the Russian Federation, shift work is introduced in two cases. First, when the duration production process exceeds the allowable duration daily work... Secondly, if the organization's activities are not interrupted in order to more efficiently use equipment, increase the volume of products or services provided.

In shift work, each group of workers performs their own job duties during the established working hours according to the shift schedule (part 2 of article 103 of the Labor Code of the Russian Federation).

The duration of a weekly uninterrupted rest cannot be less than 42 hours (Article 110 of the Labor Code of the Russian Federation).

The shift schedule must be brought to the attention of employees no later than one month before it is put into effect (part 4 of article 103 of the Labor Code of the Russian Federation). This document is mandatory for both employees and employers. An employee who has become familiar with and agreed with the shift schedule cannot change the sequence of shifts provided for in it without additional agreement with the immediate supervisor. The employer, in turn, has no right to call an employee to work outside the schedule, with the exception of emergency and emergency situations.

The unified form of the work shift schedule has not been approved. Therefore, the organization develops such a schedule independently. As its basis, you can take the time sheet (form number T-12 or T-13). It should be supplemented with two columns intended to familiarize each employee with the shift schedule. In one of them, employees will put the date of familiarization, in the other - their signature.

To reflect the duration of work in the daytime in the report card, the letter code I or the number 01 is used, the duration of work at night is indicated by the code H or 02

As already noted, certain categories of workers named in part 5 of article 96 of the Labor Code of the Russian Federation can be attracted to work at night only with their written consent... In addition, they have the right to refuse the specified work. This means that the employer must obtain written consent from such employees to work on the night shift, and also inform them against signature that they have the right to refuse this work. This requirement applies, in particular, to persons with disabilities and women with children under the age of three.

Let's say an employee was initially hired to work in shifts or to work exclusively at night (for example, as a night watchman). Then the documents governing his relationship with the employer are the employment contract and the work shift schedule.

If an employee works during the day, but due to extraordinary circumstances, it becomes necessary to involve him in work on the night shift, it is advisable to obtain written consent this employee for such a job. Since every hour of work at night is paid at an increased rate, the employer must organize accurate records of hours worked. For this, unified forms are used. timesheets (form No. T-12 or T-13).

How to reflect in tax accounting

Internal labor regulations are a local regulatory act governing the procedure for hiring and dismissing employees, basic rights, obligations and responsibilities of the parties to an employment contract, working hours, rest time, as well as other regulatory issues labor relations from this employer (Article 189 of the Labor Code of the Russian Federation)

Supplements for night work are included in tax deductible payroll expenses. The fact is that these payments are specified in paragraph 3 of Article 255 of the Tax Code of the Russian Federation. In accordance with the above paragraph, labor costs include, in particular, premiums to tariff rates and wages for night work, made in accordance with the legislation Russian Federation.

Resolution No. 554 sets only the minimum amount of additional payment for each hour of work at night - not less than 20% of the hourly wage rate or the official salary calculated per hour of work.

Consequently, employers who make additional payments in a larger amount have the right to include in expenses that reduce taxable profit the actually accrued amounts. To do this, the amount of increased pay must be spelled out in a labor (collective) agreement or local regulatory act, for example, in the internal labor regulations, regulations on remuneration or a separate regulation on remuneration in conditions that deviate from normal.

Suppose the amount of additional pay for night work is set in the wage regulations of the organization. Then, in the employment contracts with employees, it is enough to make a reference to this provision.

Example 2

In CJSC “Kiparis”, warehouse watchmen work around the clock in two shifts: from 7.00 to 19.00 and from 19.00 to 7.00. The official salary of the watchman is 17,600 rubles. per month. The regulation on remuneration at CJSC Cypress establishes that for each hour of work at night, in addition to the official salary, 30% of the employee's hourly wage rate is paid.

In September 2008, the warehousekeeper O.A. Gavrilov worked at night (from 22.00 to 6.00) for 63 hours, the rest of the time - 105 hours. The standard working time this month is 176 hours.

The hourly wage rate of the watchman in September 2008 was 100 rubles. (17 600 rubles: 176 h). For work at night, O.A. Gavrilov was charged a surcharge of 1,890 rubles. (RUB 100 × 63 h × 30%).

In total for September 2008 the employee was paid a salary in the amount of 18 690 rubles. ... In September 2008, when calculating the income tax, CJSC Cypress includes this amount in labor costs.

Let's say a company pays employees for every hour worked at night at 50% of the hourly wage rate. However, she did not reflect the specific amount of the additional payment either in labor contracts or in any local normative act. In this case, starting from August 7, 2008, she has the right to include in expenses that reduce taxable profit, a surcharge of only 20% of the hourly tariff rate. The remaining amount is not taken into account for profit tax purposes.

Example 3

Guards of the parking lot of Kashtan LLC work in shifts. By verbal order of the head of the organization, for work at night (from 22.00 to 6.00), security guards are paid a surcharge of 40% of the hourly wage rate. Its payment is not spelled out in labor contracts, and there is no provision on remuneration in the organization.

In September 2008, the parking guard V.E. Smirnitsky worked 172 hours, of which 80 hours at night. The hourly rate of the security guard is 120 rubles.

In September 2008 V.E. Smirnitsky is entitled to a premium of 3,840 rubles for work at night. (120 rubles × 80 h × 40%). In total for this month he was paid a salary of 24,480 rubles. (120 rubles × 172 h + 3840 rubles).

Since the additional payment for work at night in the amount of 40% is not fixed in the labor (collective) agreement or local normative document, when calculating the profit tax, OOO Kashtan includes in labor costs a surcharge not exceeding 20% \u200b\u200bof the hourly wage rate. That is, in September, the company takes into account only 22,560 rubles in expenses that reduce taxable profit. (120 rubles × 172 hours + 120 rubles × 80 hours × 20%). The additional payment accrued to the employee is 1920 rubles. (RUB 24,480 – RUB 22,560) is not recognized for profit tax purposes.

What salary taxes to charge

Compensations are monetary payments established in order to reimburse employees for expenses related to the performance of their labor or other duties provided for by the Labor Code and other federal laws (Article 164 of the Labor Code of the Russian Federation)

Unified social tax payments and other remuneration accrued in favor of individuals under labor, copyright contracts, as well as civil law contracts, the subject of which is the performance of work or the provision of services, are taxed. This is indicated in paragraph 1 of Article 236 of the Tax Code of the Russian Federation. In accordance with paragraph 3 of the named article, these payments and remunerations (regardless of the form in which they are made) are not subject to the UST, if for taxpayers-organizations such payments are not attributed to expenses that reduce taxable profit in the current reporting (tax) period.

There is no need to pay UST from payments listed in Article 238 of the Tax Code of the Russian Federation, including from all types of compensations established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits determined by the legislation of the Russian Federation) related to the implementation an individual of labor duties.

However, the increased pay for night work is not a compensation payment. After all, it does not correspond to the definition of compensation given in Article 164 of the Labor Code of the Russian Federation. Thus, additional payments for work on the night shift are subject to the UST on an equal basis with other charges under employment contracts.

Tax agents for personal income tax are recognized russian organizations, individual entrepreneurs, notaries in private practice, lawyers who have established law offices, separate divisions of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income (Article 226 of the Tax Code of the Russian Federation)

Moreover, the UST tax base also includes allowances for night work in an amount exceeding 20% \u200b\u200bof the hourly wage rate or the official salary calculated per hour of work. The main thing is that these additional payments are established in the manner provided for in part 3 of article 154 of the Labor Code of the Russian Federation. That is, they must be spelled out in a labor or collective agreement or in a local regulatory document.

If the amount of the surcharge is these documents not defined, since August 7, 2008 the employer charges the UST only for allowances in the amount of 20% of the hourly wage rate. The rest of the surcharge is not subject to the UST, since it cannot be taken into account in expenses when calculating corporate income tax. The basis is paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

The objects of taxation of the UST and insurance contributions for compulsory pension insurance match. This is established in paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ. Consequently, insurance premiums in the Pension Fund of the Russian Federation, additional payments for night work are charged according to the same rules as the UST.

Insurance premiums for injuries wages of employees are levied on all grounds. This is stated in paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases... These contributions are not subject to those types of payments that are named in the List of payments, for which insurance premiums are not charged in the FSS of Russia. Supplements for night work are not mentioned in this list. This means that for any amount of allowances for work at night (including over 20% of the hourly wage rate), insurance premiums for injuries must be charged.

When determining the tax base for Personal income tax all income of the taxpayer is taken into account, received by him both in cash and in kind, or the right to dispose of which he has, as well as income in the form of material benefit (clause 1 of article 210 of the Tax Code of the Russian Federation). At the same time, the tax base does not include those types of income that are not subject to taxation and are listed in Article 217 of the Tax Code. Thus, personal income tax is not subject to compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government (within the limits established in accordance with the legislation of the Russian Federation). As already noted, increased wages at night are not compensation. Therefore, such additional payments are subject to personal income tax in accordance with the generally established procedure.

Suppose that part of the allowance for work at night (in an amount exceeding 20% \u200b\u200bof the hourly wage rate) was not included in the expenses that reduce the tax base for income tax, and the UST was not charged on it, since the full amount of this additional payment was not spelled out in a labor (collective) agreement or local regulation. Despite this, personal income tax must be paid from the entire amount of the increased pay for night work.

Employer paying natural person wages, must fulfill the duties of a tax agent, that is, calculate personal income tax, withhold it from the employee and pay it to the budget. This is the requirement of paragraph 1 of Article 226 of the Tax Code.

Example 4

Let's use the condition of example 2. Let's calculate the salary taxes that the organization must pay from wages O. A. Gavrilova (born 1952). The rate of insurance premiums for injuries, established by CJSC Kiparis, is 0.2%. For the amount of additional payments for work at night, the organization charges the UST, insurance premiums to the Pension Fund and for injuries. UST from the salary of O.A. Gavrilov for September 2008 was:

at federal budget - 3738 rubles. (18 690 rubles. × 20%);
FSS of Russia - 542.01 rubles. (RUB 18,690 × 2.9%);
FFOMS - 205.59 rubles. (18 690 rubles × 1.1%);
TFOMS - 373.8 rubles. (18 690 rubles. × 2%).

In total, unified social tax was charged in the amount of 4859.4 rubles. (RUB 3738 + RUB 542.01 + RUB 205.59 + RUB 373.8).

From the salary of O.A. Gavrilov's company pays contributions to the Pension Fund to finance only the insurance part of the labor pension. In September 2008, it pays 2,616.6 rubles from the employee's salary. (RUB 18 690 × 14%) as insurance contributions to the FIU.

The UST, payable to the federal budget, is reduced by the organization by the amount of insurance premiums accrued to the Pension Fund of Russia for the same period. That is, it is obliged to transfer 1121.4 rubles to the federal budget. (3738 rubles - 2616.6 rubles).

from the salary of O.A. Gavrilov in September 2008 amounted to 37.38 rubles. (18 690 rubles - 0.2%).

From the salary of O.A. Gavrilov this month, the company retains Personal income tax in the amount of 2430 rubles. (18 690 rubles. × 13%).

Example 5

Let's use the condition of example 3. Suppose, in 2008, OOO Kashtan established the rate of insurance premiums for injuries - 0.4%.

An additional 40% for night work paid to employees of the organization is not fixed either in an employment (collective) agreement or in a local regulatory document. Therefore, the company charges UST and insurance premiums to the Pension Fund of Russia only for that part of the surcharge that does not exceed 20% of the hourly tariff rate. After all, the rest of the surcharge does not apply to expenses that reduce taxable profit.

The organization calculated the UST from the salary of V.E. Smirnitsky for September 2008 as follows:

to the federal budget - 4512 rubles. (22 560 rubles. × 20%);
FSS of Russia - 654.24 rubles. (22,560 rubles. × 2.9%);
FFOMS - 248.16 rubles. (RUB 22,560 × 1.1%);
TFOMS - 451.2 rubles. (22 560 rubles. × 2%).
In total, unified social tax was charged in the amount of 5865.6 rubles. (4512 rubles + 654.24 rubles + 248.16 rubles + 451.2 rubles).

Insurance premiums to the FIU from the employee's salary amounted to 3158.4 rubles. (22 560 rubles. × 14%). Since the UST payable to the federal budget is reduced by the amount of insurance premiums accrued to the Pension Fund of the Russian Federation for the same period, the organization will transfer 1,353.6 rubles to the federal budget. (4512 rubles - 3158.4 rubles).

Insurance premiums for injuries are paid from the amount of wages charged on all grounds. This means that in September 2008 the company will charge 97.92 rubles. (RUB 24,480 × 0.4%).

To the tax base for Personal income tax the organization will also include the entire amount of V.E. Smirnitsky, that is, 24 480 rubles. From the salary for this month, OOO Kashtan will withhold a tax of 3182 rubles. (RUB 24 480 × 13%)

New edition of Art. 96 of the Labor Code of the Russian Federation

Night time - time from 22:00 to 6:00.

The duration of work (shift) at night is reduced by one hour without further working off.

The duration of work (shift) at night is not reduced for employees who have a reduced duration of working hours, as well as for employees hired specifically for work at night, unless otherwise provided by the collective agreement.

The duration of work at night is equal to the duration of work in the daytime in those cases when it is necessary for working conditions, as well as in shift work with a six-day working week with one day off. The list of these works can be determined by a collective agreement, local normative act.

Not allowed to work at night: pregnant women; employees under the age of eighteen, with the exception of persons participating in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws. Women with children under the age of three, disabled workers, workers with disabled children, as well as workers caring for sick members of their families in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation , mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited for them for health reasons in according to the medical report. At the same time, these employees must be informed in writing of their right to refuse to work at night.

The order of work at night for creative workers of the media, cinematography organizations, television and video filming teams, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibiting) of works, in accordance with the lists of works , professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, may be established by a collective agreement, local normative act, labor agreement.

Commentary on Article 96 of the Labor Code of the Russian Federation

There are enterprises where the technological process should not be interrupted for a minute, and they work around the clock. For example, bakeries or metallurgical plants. Employees of such enterprises regularly go to work at night.

Night time is considered to be from 22 to 6 hours (Art. 96 of the Labor Code of the Russian Federation).

Night work is known to have an adverse effect on human health. Therefore, such work is subject to restrictions. All of them are given in the previously mentioned article 96 of the Labor Code of the Russian Federation.

The duration of work (shift) at night is reduced by one hour. For employees who have a reduced duration of working hours, as well as for employees hired specifically to work at night, unless otherwise provided by a collective agreement, the duration of work (shift) is not reduced. The maximum working time for workers who work night shifts during the week cannot exceed 35 hours.

Article 96 of the Labor Code of the Russian Federation contains a provision stating that the duration of work at night is reduced by one hour without further working off.

The duration of work at night is equal to the duration of the day in those cases when it is necessary for the working conditions, as well as in shift work with a six-day working week with one day off. The list of these works can be determined by a collective agreement, local normative act.

Certain categories of citizens are not allowed to work at night, these include: pregnant women; employees under the age of 18, with the exception of persons participating in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws.

Women with children under the age of three, disabled workers, workers with disabled children, as well as workers caring for sick members of their families in accordance with a medical certificate, mothers and fathers raising children under the age of five years old, as well as guardians of children of a specified age may be involved in night work only with their written consent and provided that such work is not prohibited by them for health reasons in accordance with a medical opinion. In this case, these employees must be in writing, against receipt, familiarized with their right to refuse to work at night. Refusal of workers of this category to work at night should not be regarded as a violation of labor duties.

The inadmissibility of recruiting these categories of workers to work at night also applies to those cases where only part of the shift falls on the night time (clause 7 of the Resolution of the Plenum The Supreme Court RSFSR of December 25, 1990 N 6 "On some issues arising in the application of legislation by courts regulating the work of women").

Also, people with disabilities can be involved in night work with their written consent, if such work is not prohibited for them for health reasons in accordance with a medical opinion (in the recent past, disabled people could not be involved in night work even with their consent).

In addition to the persons mentioned in article 96 of the Labor Code of the Russian Federation, the following are not allowed to work at night:

1) according to the general rule of women (Art. 253 of the Labor Code of the Russian Federation);

2) workers with tuberculosis - if there is a corresponding conclusion of the KEK;

3) single mothers raising children - in the absence of round-the-clock preschool institutions;

The order of work at night for creative workers of cinematography organizations, television and video filming collectives, theaters, theater and concert organizations, circuses, the media and professional athletes in accordance with the lists of categories of these workers approved by the Government of the Russian Federation may be determined by a collective agreement, local regulatory act or agreement of the parties to the employment contract.

Each hour of work at night is paid at an increased rate compared to the same work under normal conditions (Article 154 of the Labor Code of the Russian Federation), but not less than the amount established by laws and other regulatory legal acts. So, by the Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 12, 1987 N 194 "On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift mode of operation in order to increase production efficiency" contradicting the labor legislation of the Russian Federation), the additional payment for each hour of work at night for enterprises with multi-shift work is set at 40% of the employee's rate or salary. In this case, the employment contract may provide for a higher allowance for work at night than established by law.

The Labor Code only speaks of increased pay for night shift workers. At the same time, it is possible to include in the text of the collective agreement a condition on increased wages for workers working in the evening shift.

In this case, you can focus on paragraph 9 of the Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions No 194, which was already discussed earlier. It says that the amount of additional payments for work on the evening shift is 20% of the hourly wage rate (official salary) for each hour of work, and on the night shift - 40% for each hour of work.

The employer must pay supplements for night work to employees (for example, gas station operators), which have established a summarized recording of working hours and shift work (for example, work in the "three days after day" mode), since it follows from Article 154 of the Labor Code of the Russian Federation that the increased amount of payment for each hour of work at night does not depend on the working mode time and time of rest. The introduction in the organization of the summarized accounting of working hours or shift work does not affect the payment for work at night.

In relation to individual complexes of the national economy, there are sectoral tariff agreements that establish the amount of additional payments (allowances) for work at night or night shifts (for example, Industry agreement on the timber industry complex of the Russian Federation for 2003 - 2005, registered by the Ministry of Labor of Russia on December 23, 2002 N 8671-VYa, the Industry Tariff Agreement on road transport for 2002 - 2004, registered by the Ministry of Labor of Russia on March 22, 2002 N 1641-VYa, the Industry Tariff Agreement on the chemical, microbiological complex, registered by the Ministry of Labor of Russia on February 15, 2002 N 892-VYa).

Another commentary on Art. 96 of the Labor Code of the Russian Federation

1. Limiting the duration of night work is a special case of shortening the working time. Night work adversely affects human health, which is why a number of ILO recommendations call for the limitation of night work. However, night work is still necessary in today's economy. This is due to the peculiarities technological processes, service requirements for the population (power plants, water supply, hospitals, transport, etc.).

2. Part 2 of Art. 96 of the Labor Code of the Russian Federation emphasizes that the reduction in the duration of work at night is carried out without subsequent working off, i.e. with a corresponding decrease in the weekly norm of working time (norm of working time for the accounting period).

3. Parts 3 and 4 of Art. 96 of the Labor Code of the Russian Federation contain lists of cases when the duration of night work is equal to daytime. The possibility stipulated in these standards legal regulation using the collective agreement and local regulations allows you to find the best ways to regulate the duration of work at night.

4. In accordance with Part 5 of Art. 96 of the Labor Code of the Russian Federation, pregnant women and workers under the age of 18 (with the exception of persons participating in the creation and (or) performance of works of art) cannot be allowed to work at night.

5. A special procedure for engaging in night work has been established for certain categories of workers listed in Part 5 of Art. 96 of the Labor Code of the Russian Federation (women with children under the age of three, disabled workers, workers with disabled children, workers caring for sick members of their families in accordance with a medical certificate, mothers and fathers raising children without a spouse (spouse) under the age of five, as well as guardians of children of this age). If night work is not prohibited for them for health reasons in accordance with a medical certificate, they may be involved in work at night only with their written consent, while the employer must inform them in writing of the right to refuse to work at night.

The requirements of the law to obtain the written consent of the employee to engage him in work at night and to familiarize the employee in writing with the right to refuse to work at night must be fulfilled by the employer every time there is a need to involve employees in such work.

6. Every hour of work at night is paid at an increased rate compared to work under normal conditions (see article 154 of the Labor Code of the Russian Federation and the commentary to it).

7. The procedure for work at night for creative workers and professional athletes (according to the lists of categories of workers approved by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission for the Regulation of Social and Labor Relations), established by the collective agreement, local regulatory act, labor contract, may differ from general rules work at night.

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Often includes work at night. For the employee, such work carries an increased load, therefore, the payment for it should be higher. Employees are often worried about the issue of payment during shift work, in particular, when they are busy at night.

Let us consider how the laws of the Russian Federation relate to this issue, how accounting is carried out when working at non-working hours, how to calculate the payment, and we will show this with a specific example.

The law allows you to work at night

Despite the fact that most organizations work during the daytime, the specifics certain types labor provides for night (and sometimes round the clock) functioning. Just for such enterprises, there is a shift work regime, according to which part of the shift or the whole shift falls on hours usually intended for sleep and rest.

The rules for organizing and paying for such work are spelled out in Art. 96 and 154 Labor Code RF.

What shifts are considered night

The law proclaims night work hours from 10 pm (10 pm) to 6 am.

A shift will be considered a night shift if at least half of it is labor in the specified time period. Payment for the night rate will be only for the hours that make up this period, the rest will be rewarded, as is customary on day shifts. The definition of "night shift" in this case is significant for resolving the issue of attracting or not attracting a certain category of employees.

ATTENTION! According to Art. 96 of the Labor Code of the Russian Federation, the night shift in comparison with the corresponding day shift should be 1 hour shorter.

The night shift is not reduced by an hour in some specially stipulated cases, namely:

the employee was specially hired for night work, and this is reflected in the employment contract;
the employee has a shorter schedule;
compiled according to the 6: 1 scheme;
when the shift cannot be shortened due to the nature of production.

Night work pay papers

An enterprise must necessarily regulate the conditions for organizing and calculating remuneration for work outside normal hours. This should be done in such local acts:

in the regulation on remuneration (general or issued specifically for night hours);
in the collective agreement (the opinion of the trade union body must be taken into account)
in an employment contract with a single employee;
in the order on attracting an employee to work at specified hours (if this is done on a one-time basis or if an employee is involved from a special contingent).

IMPORTANT! The order is necessary only in special cases, with a constant schedule with night shifts, it is enough to fix the payment procedure in the Regulations.

Special contingent of personnel

Certain categories of employees are not allowed to work night shifts, without taking into account their opinion on this matter. Another list defines the circle of workers who can be involved in night work, if they express their consent.

It is forbidden to work at night:

women expecting an addition;
underage workers, except for special categories provided for by the Labor Code of the Russian Federation and individual federal laws, for example, those employed in performances or other events.

You can work at night with written consent:

mothers of young children (up to 3 years old);
disabled people of any group;
employees in whose care are disabled people;
workers caring for unhealthy family members (according to the conclusion of doctors);
single parents with children under 5;
guardians of babies under 5 years old.

NOTE! An employee belonging to this category must be warned in writing that he has the right to refuse to work at night, and in turn, sign his consent.

Factors determining the amount of pay for night shifts

The law establishes a higher wage compared to daytime hours for each nighttime hour worked. The size of this increase depends on several important nuances:

the minimum wage for night work established by the state;
the numbers fixed in the corresponding local act (usually the surcharge is a percentage of the daily salary or tariff);
the number of night hours the employee was busy.

Surcharge for each nighttime hour of work, it cannot be less than a fifth of the usual daily salary (Article 154 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of July 22, 2008 No. 554).

NOTE! A shift schedule or a regular schedule is adopted in the organization, night hours are paid according to the same principle - with an additional payment.

Night on a business trip

If an employee must be busy at night while on a business trip, this does not change the obligation to pay. The only difference is that the employer is not obliged to pay extra for the night hours spent on the way to the place of business trip, although on his own initiative and desire he can do this.

What if the night is overtime?

It is one thing when the night hours are provided for by the work schedule, and the situation is slightly different when they are worked out in excess of the norm, even with a shift schedule. How to pay in such cases?

You need to apply both the overnight surcharge and the overtime ratio, which is 1.5 for the first two hours of overtime and 2 for the next.

Examples of calculations of wages at night

Example 1. Payment for night hours with a fixed salary

Employee Polivanov K.I. with a salary of 25 thousand rubles. per month works on a shift basis 5 days a week (from Monday to Friday). His evening shift is from 20:00 to 04:00. For a month, according to the schedule, he has 10 such shifts. By local act the enterprise has established a 20% share of additional payments for work outside hours. We will calculate the amount of the additional payment.

For the accounting month Polivanov K.I. fully worked the hourly norm corresponding to the production calendar (170 hours). During the night hours, each shift takes 6 hours (from 22: 00 to 04:00), for a month this will be 6 x 10 \u003d 60 hours. We need to find the average hourly wage rate: 25,000 / 170 \u003d 147 rubles. Let's calculate the amount of the night surcharge for each hour: 147 x 0.2 \u003d 29.4 rubles. For 60 non-working hours, you will need to pay in addition to the salary 60 x 29.4 \u003d 1764 rubles.

Example 2. Paying night hours to the hourly when working overtime

The production calendar for the accounting month provides 172 hours worked, and the employee L.A. Belchenko. worked 176. At the same time, Belchenko has a shift schedule with an hourly salary of 100 rubles. for an hour, at which 3 hours fall every night at night. In the reference month, Belchenko had 12 shifts. The "night" coefficient adopted by the firm is standard - 20%. We will calculate the surcharge.

Let's find the number of night hours for a given month: multiply the number of shifts by the number of off-hours - 12 x 3 \u003d 36 hours.

Let's find how much time was overworked: 176 - 172 \u003d 4 hours.

For night hours of work, a surcharge of 36 x 100 x 0.2 \u003d 720 rubles is put.

For overtime: for the first two hours in one and a half amount of 100 x 1.5 x 2 \u003d 300 rubles; for the remaining two hours 100 x 2 x 2 \u003d 400 rubles. Total 300 + 400 \u003d 700 rubles.

In addition to the usual daily wages, Belchenko L.A. should get 720 + 700 \u003d 1420 rubles. surcharges.