Service Area Expansion Award. Example of a memo for expanding service areas and increasing workload. Service area extension application

Remuneration for work to employees in various situations of the business executive is somehow subject to payment. For this, there are a number of methods for calculating the sum and documenting... In this article, we will tell you how the surcharge for expanding the service area is calculated, and we will give examples of registration.

Basic concepts for expanding the service area

Additional labor actions are entrusted to the employee only with his written consent. The expansion of its service area (AO) is carried out as an addition to the main professional responsibilities... Works on:

• related activities,
• in cases of change in load volumes,
• replacement of an absent employee on a temporary basis.

Separately, the deadlines for the performance of such duties are also established, with which the employee can refuse to take on additional functions and notify the employer in writing in advance, three days before the order comes into force (Article 60.2 of the Labor Code). In practice, such cases are defined by the spatial term - combination. However, there are some differences. And therefore, the personnel officer or the person who performs these duties in the documentation should be guided by the definitions of Article 151 of the Labor Code.

Carrying out work on related professions characterizes the combination as the simultaneous execution of the main position and the functions of another employee.

In some cases, when there is a change in volumes daily work the service boundaries are expanding. If in his employment contract such a change is not indicated, then it is supposed to make an additional payment.

Incentive, compensatory supplements are assigned to all employees of the enterprise for work under conditions of increased workload and other changes not specified in the employment contract. They are named in the legislation as follows:

To whom and how are co-payments accrued

The basis for accruals when expanding the ZO may be:

• accession to the main zone of additional micro-districts serviced by social workers;
• trips to new areas of the delivery service;
• expansion storage facilitiestransferred to one responsible person to control the shipments.

It is customary to assign the job responsibilities of a staff unit of identical professions to each employee personally. In the case of expansion of production or services, the load changes. If the management does not plan to introduce a new full-time employee, responsibilities are distributed among the existing personnel. Also, additional work burdens employees during the absence of other employees (according to the certificate of incapacity for work, annual leave, maternity leave).

Establishment procedure and settlement methods

To correctly assign charges, you need to remember that you will need to confirm the consent of the contractor in writing. In addition to instructions for additional work, issue:

• supplementary agreement on the expansion of service areas to the employment contract;
• approve the order from the employer.

Calculation example.An employee of the cafe serves a room with ten tables. The salary was 30,000 rubles. bonus bonuses in the amount of 5% of monthly revenue. During the warmer months, he serves outdoor tables. The supplement for the expansion of the ZO will be, by agreement, 20% of the salary.

Part-time allowance

Provided that the employee works part-time, it is likely that the responsibilities are partly assigned to other employees of the enterprise. Such working conditions are acceptable to all employees by agreement with management or due to circumstances. An employee who is on parental leave has the right to work under reduced conditions. At the same time, he occupies a staff unit, performs job functions... Payment is calculated as a proportion of salary to hours worked.

A distinctive feature of this method of work is that there are no clear boundaries of part-time work. The average rate in this mode is less than 40 hours per week. This is determined based on the practice of applying Art. 91 TC and can be appointed when hiring, in the future at any time of cooperation. The work schedule may vary for a six-day work week.

Additional payment when paying according to the minimum wage

Employees who work part-time, part-time, with additional payments for the amount of work retain their rights to all conditions implemented labor legislation... Subject to payment of remuneration for work below federal level The minimum wage (7800 from 01.07.2017) is required to bring the surcharge to the amount of the required amount.

The surcharge is made on the basis of an order for the enterprise. In addition, it is required to index all additional allowances and salaries for the performance of basic duties.

The established surcharge regulates the remuneration of labor in educational institutions, medical professionals, employees working in the Far North or nearby areas. If an employee works in the state who receives a whole 0.5 rate, its size should not be less than half the amount of the established minimum wage.

Calculating the amount for part-time jobs

The part-time job has special features. The number of working hours should not exceed four hours a day. If he is not employed / released from his main duties, he is allowed to work in a combined position within the established norms.

Documentation of compensation

For correct documentary confirmation of consent to additional work, it is necessary to issue:

• Order of appointment additional work (free form);
• Written consent (application) for the performance of the additional load;
• Additional agreement to the employment contract;
• Staffing table;
• Time sheet;
• Calculated sheets for calculating compensation for additional workload.

The order is issued after the written consent of the executor. The order contains:

• type of additional work;
• the period during which the employee will be engaged in additional work;
• content of additional work;
• the amount of additional functionality.

The order must indicate the amount of the allowance for additional work, which is approved in the employment agreement.

Sample statement of consent to expand the service area:

Position of the head (director, head of department)

The name of the employer's organization (LLC "Firm")

Surname, first name (initials abbreviated)

From (employee position)

Surname I.O.

Statement.

I, full name an employee holding a position ________ I give my consent to perform additional work during the whole working day simultaneously with the main labor duties in accordance with Article 60.2, 151 of the Labor Code of the Russian Federation and an employment contract on certain conditions:

1. additional work is carried out according to the position held;
2. scope, type and scope of work consists of duties:
   1. (job description, detailed functional responsibilities;
3. Deadlines for completing the work from (day, month, year of the beginning) to (day, month, year) of the end.
4. The amount of additional payment for execution in rubles.

Applicant's signature and transcript

Note: if the work will be performed in another professional position, then its name is indicated in paragraph 1.

Sample order for combining professions / expanding the scope of work:

Order No. ___

Expanding the service area

in connection with the dismissal of the chief engineer for ____ (time, period), until the appointment of a new employee on the basis of article 151 of the Labor Code of the Russian Federation

i order:

1. Transfer the duties of the chief engineer as an extension of the service area to the engineer - technician (_________, indicate full name) during the main working day.
2. Establish responsibilities: to monitor compliance with product quality, drawing up the necessary technical documentation, for compliance with labor protection requirements, standards fire safety... In other matters, base your actions on job description chief engineer.
3. Determine a fixed amount of payment in the amount of 20,000 rubles (or% of the salary as agreed with the contractor).
4. The accountant should be guided by this order when calculating earnings.
5. To the personnel officer, in accordance with the Labor Code, the appointment, accounting of working hours and payment. To acquaint the employee with the order against signature.

Basis: additional agreement of the employee dated July 17, 216 to the employment contract No. ___ dated November 11, 2013.

Director / Manager ___________ Transcript

I have read the order:

Date signature transcript of signature

Methodology for accounting surcharges in accounting

All expenses related to payment for the increase in the volume of work, expansion of the service area are recognized in the expenses of the organization for ordinary activities. The collection of information on settlements with personnel is carried out on account 70 in correspondence with expense accounts.

Accruals in the form of compensation or incentive payments are made by the accountant based on information on the actual hours worked. Payment for additional work is formed on the basis of the time sheet, an agreement with the employee. By agreement, it is possible:

• Payment in a fixed amount;
• % of monthly, daily or hourly rate;
• % rate from the salary of the position that is being filled;
• From the amount of work performed (piecework).

Taxable base when calculating profit

Regarding the surcharge for expanding the service area, the instructions of PBU 10/99 (Organization expenses) are applied and, regardless of the conditions of registration and the method of payment, are recognized as part of the main expenses of the enterprise. In accordance with the requirements of the tax code, there are rules for recognizing expenses for performing job responsibilities and legally reduce the taxable base of the enterprise.

This premium is recognized as income and is subject to withholding from the total amount of personal income tax, and the accrual is reflected in reports 2 - personal income tax, 6 - personal income tax. A closed list of amounts is legally established in respect of which contributions are not charged for mandatory health insurance, MHIF, FSS and injuries. This allowance is not named and is subject to assessment in the usual manner.

Answers to common questions

Question number 1. The employee was charged a premium for expanding the service area. Is it included in the minimum wage or not?

Monthly earnings consist of salary, allowances, payments based on an employment contract. Remuneration for the extension of the service area is accrued under an additional agreement. Consequently, the additional payment up to the minimum wage is calculated without interrelation with the additional payment for the expansion of the ZO.

Question number 2. The company is increasing salaries. What payments can be indexed if the employee has been accrued: salary, additional payment for the expansion of the ZO 30%, bonus at the end of the year for success.

Indexation is subject to salaries and allowances for the volume of work, payments for combining and expanding the ZO. The bonus is awarded on a one-off basis, regardless of salary.

When an employee is temporarily obliged to take on an additional burden associated with a territorial increase in the area of \u200b\u200bhis work for a separate fee, this is called a surcharge for. This concept is mentioned in art. 60.2 and 151 of the Labor Code of the Russian Federation along with an increase in the volume of work and the fulfillment of the duties of an absent employee.

Thus, we are talking about an additional payment for an increase in the volume of work related to plots or zones in the same position. Expanding or increasing the number of such sites increases the worker's overall workload and requires additional payment.

The procedure for additional payment for the expansion of the service areas of the RF LC

The employee and employer, by means of a conclusion, determine the amount of additional payment and the term of the agreement ( art. 60.2 of the Labor Code of the Russian Federation). The surcharge depends on the amount of additional work. The law does not provide for any norms, interest or minimum payment threshold. The document must contain the following points:

• details of the parties;
• the subject of the agreement is the expansion of service areas;
• validity;
• amount of payment;
• termination procedure.

One of the parties to the agreement - either the employee or the employer - has the right to prematurely cancel its effect by notifying the other party in writing 3 days in advance. There is no need to explain the reasons for terminating the agreement.

In addition, an order or order should be issued to increase the volume of work and its duration. It indicates the reasons (production need, replacement of a temporarily absent employee, etc.), the date of commencement of work. You can use a sample order for an extension of service areas.

If the condition on additional workload was included in the employment contract when hiring, it cannot be canceled unilaterally. In this case, you need to conclude an additional agreement with changes to the terms of the contract - labor function and remuneration.

As shows arbitrage practice, the absence of an agreement on the additional payment for the extended service area relieves the employer of responsibility for non-payment of the premium.

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In enterprises and organizations, you can often face the fact that duties for the same or another profession of another employee can be added to the duties of an employee. Consider the options for designing such additional work in different situations.

Situation classification

So, there are the following options:

1. Combining professions or positions.
2. Performing the duties of an employee who is temporarily absent.
3. Expanding the service area or increasing the volume of work.
4. Part-time job.

Combining provides for a situation when an employee, along with his tasks, performs work in another position or profession.

Part-time job is a situation when an employee works additionally in another profession at a different time from the main job.

The performance of the duties of an employee who is temporarily absent may be during his vacation, sick leave or business trip.

The expansion of the service area or scope of work is a situation in which an employee must perform work in his position or profession on a larger scale.

Normative base

The Labor Code of the Russian Federation (Article 60.2) says that an employee may be assigned additional functions in his or another profession. With these additional responsibilities, the employee must cope in his own working time and for a fee. The employer is obliged to take written consent from the employee for this.

If we consider specifically the expansion of the service area or the amount of work, then it involves the implementation of additional tasks specifically in their profession. As an example, one can cite a larger number of serviced machines or units, a large cleaning area, a larger number of documents processed, etc.

General approval procedure

The company must approve collective agreement or the Regulation of the organization on remuneration, all the points related to this issue:

• How can the expansion of zones or increase in volumes be carried out for each profession. Specific restrictions and conditions must be set
• for which expansion of zones or increase in volumes is allowed.
• Procedure and method of payment for additional work.

The organization may resort to expanding the service area or increasing the volume of work performed if there are vacancies. In this case, usually work on a vacant position or profession is divided into two or more employees.

• the head of the organization and his deputies;
• chief specialists and their deputies;
• if the performance of this additional work is already the responsibility of the employee, they are stipulated by the contract and laid down in the labor costs;
• if additional work is assigned to the employee due to his insufficient volume of work at the main place.

Documenting

For each case, the employer is obliged to issue an order to expand the service area. It specifies the specific deadlines for the additional work, their volume. In other words, the order determines the number of machines, square meters, reports, etc., which are additionally assigned to the employee, the amount of additional payment for this work.

If an order is issued to expand the service area, a sample of this document may have the following content.

The title of the document should reflect its essence. It may be as follows: "On assigning additional responsibilities by expanding the service area." Next comes the wording of the order. It may be like this: “In the period from 06/02/2017 to 06/30/2017, instruct a locksmith 3 rubles. (Full name) fulfillment of additional duties in the profession of a locksmith during the established duration of the work shift, along with the duties specified in the employment contract by expanding the service area. Install a locksmith 3 r. (Full name) an additional payment of 6,000 rubles. " The order is signed by the head of the organization. Also, the order must contain the written consent of the employee to perform additional work assigned in connection with the expansion of the service area.

The legislation does not limit the period for which the employee can be assigned additional functions. This period is approved by the parties by mutual agreement.

The employee has the right to refuse additional work. Also, if the employee is already performing this additional work, he may refuse to perform it ahead of schedule. The employer also has the right to cancel the assigned additional work ahead of schedule.

Payment

Labor legislation says that the principles for making additional payments for expanding the service area are approved by agreement of the parties, that is, the employee and the employer. General Provisions payments for additional work are prescribed in either the collective agreement or the Regulation on wages.

The amount of the surcharge in each case is determined depending on different conditions. The following factors affect the amount of the payment:

• complexity;
• nature of work;
• scope of responsibilities;
• how fully working time is used.

The payment for increasing the volume of work or expanding the service area can be set by the employee due to the achieved level of technology, technology, organization of the production process. And for some individuals, this may be due to their personal qualities and skills. For example, a male employee has greater physical capabilities than a woman, or a younger employee is faster at performing his functions than an older employee.

Payment for the combination and expansion of the service area and, in general, the imposition of such additional duties on the employee can be made in the organization only if staffing table there is a corresponding vacancy.

The employer must pay for equal work in equal amounts.

When the management of the organization establishes the form of additional payment for the expansion of the service area, the sample order may contain the following calculation options:

• specific amount of money;
• percentage of the tariff or salary.

The additional fee is included in the wages when calculating benefits for sickness, pregnancy and childbirth, vacation pay and calculating other compensations, for the calculation of which average earnings are taken.

How Zones Expansion Can Be Used Effectively in Your Organization

In some situations, when an employee performs large volumes of work than is provided for at the rate for a certain fee, it can bring good savings to the organization. It is more profitable to pay an employee already working in the state than to hire additional worker and pay him full wages.

Also no need to organize new workplace for this employee. For example, you do not need to buy a desk, a computer if it is an office employee. And, for example, a cleaner does not need to provide cleaning equipment, overalls, etc. That is, a full-time employee will perform production tasks in his place with the funds already available to him and will receive an additional payment for this.

The difference in terms of volume increase and zone expansion

The essence of these concepts is very close, the difference lies only in the nature of the work performed.

If we are talking about the fact that the employee has a certain area, work area, then his additional work will be an extension of the service area. A sample order for the execution of such additional work should contain exactly this wording. The following examples of professions for which expansion of zones can be envisaged can be given - doctor, nurse, cleaner, social worker, electrician. That is, this is a specific area of \u200b\u200bwork. For a doctor, this is a list of certain streets or a district whose residents he must receive. For an electrician, this can be a specific object, workshop or territory for which it is assigned.

The concept of increasing the volume of work is suitable for those workers who have production rates. For example, a turner, packer, computer operator, etc.

Responsibility of the employer for payment of additional work

In the case when the work is not paid for the expansion of the service area, then the employer can be brought to administrative responsibility in accordance with part one of Article 5.27 of the Code on administrative offenses Russian Federation... If the employee is involved in additional work without his written consent, the employer will also incur an administrative penalty.

Employee initiative

The employee has the right to write a statement to the head of the organization in which he can ask to increase the amount of work. It also allows you to define specific terms, site or scope of work, the desired payment for additional labor.

Expanding the area and volume of work can be a good alternative for an employer to hire a new employee. This will help to save on wages, and the work will be done efficiently and well, since experienced workers know their job and, as they say, their hand is full.

And for an experienced worker, expanding the area of \u200b\u200bhis work or increasing the volume of work will be an additional financial incentive for effective and efficient work. Thus, both parties benefit - both the employer and the employee.

During the organization labor process there are times when it is necessary to entrust an employee with additional work. The official document that allows you to do this is the order on the imposition of additional duties on the employee. We will talk about it in this article.

In what cases are additional responsibilities assigned

Additional work can be assigned to an employee on the initiative of:

• the employee himself. In this case, the employee, having learned about the vacant position or the expansion of the service area, wishing to "earn extra money", can apply to the manager with a statement about assigning additional responsibilities to him. If such an application is satisfied, the head gives an order personnel worker arrange required documents;
• employer. When a vacant position appears in an organization (department of an organization) (an employee quit or went on parental leave) or the service area expands, which means that the volume of work increases, the manager has a choice - to hire a new employee or to distribute additional responsibilities among the existing employees. If a decision is made in favor of the second option, the manager issues, for example, an order to expand the service area. A sample of such a document will be given below.

The imposition of additional duties on an employee is called a combination in the Labor Code. Additional work can be performed by expanding the service area and increasing the volume of work.

Examples of expanding the service area include:

• service by a taxi driver of additional areas of the settlement;
• inclusion in job duties realtor of work with objects located in other areas of the settlement;
• imputation of the service to the waiter of one more restaurant hall, etc.

When registering a combination, the employer must comply with two mandatory conditions:

• the written consent of the employee for the combination must be obtained;
• an order must be issued to impose additional responsibilities. A sample document and the procedure for its preparation will be discussed further.

Order on imposing additional duties on an employee (sample)

The form of the order is not regulated by law, but the general requirements for such documents are imposed on it:

• the order is drawn up in writing on the company's letterhead (if any);
• the act must indicate its date and number, place of compilation, name of the organization;
• the document is signed by the head of the organization, the decryption of the signature is entered;
• the reason (ground) for issuing the order must be indicated (for example, in connection with the finding of another employee on parental leave).

The order is drawn up on the basis of the additional agreement concluded with the employee. agreements to the employment contract, which stipulates all the conditions for performing additional work:

• scope of work;
• deadlines;
• amount of additional payment, etc.

The document must also contain an indication of:

• the amount of additional payment for fulfilling additional obligations;
• position in which additional work will be performed by the employee if it does not coincide with his position;
• the term of the increased volume of work.

The imputation of new duties to the employee can be formalized in the form of:

• an order for assigning additional work;
• an order on the imputation of additional duties;
• the order to expand the service area.

The employee must be familiarized with the order against signature. If the employee does not agree with the order and refuses to sign it, he cannot be assigned additional responsibilities. In this case, additional work may be assigned to another employee.

Sample order for imposing additional duties on an employee

In enterprises and organizations, you can often face the fact that responsibilities for the same or another profession of another employee can be added to the duties of an employee. Consider the options for designing such additional work in different situations.

Situation classification

So, there are the following options:

1. Combining professions or positions.
2. Performing the duties of an employee who is temporarily absent.
3. Expanding the service area or increasing the volume of work.
4. Part-time job.

Combining provides for a situation when an employee, along with his tasks, performs work in another position or profession.

Part-time job is a situation when an employee works additionally in another profession at a different time from the main job.

The performance of the duties of an employee who is temporarily absent may be during his vacation, sick leave or business trip.

The expansion of the service area or scope of work is a situation in which an employee must perform work in his position or profession on a larger scale.

Normative base

The Labor Code of the Russian Federation (Article 60.2) says that an employee may be assigned additional functions in his or another profession. The employee must cope with these additional duties during his working hours and for a certain fee. The employer is obliged to obtain written consent from the employee for this.

If we consider specifically the expansion of the service area or the amount of work, then it involves the implementation of additional tasks specifically in their profession. As an example, one can cite a larger number of serviced machines or units, a large cleaning area, a larger number of documents processed, etc.

General approval procedure

The enterprise must approve in the collective agreement or the Organization's Regulations on remuneration of all points related to this issue:

• How can the expansion of zones or increase in volumes be carried out for each profession. Specific restrictions and conditions must be set
• The list of professions and positions for which the expansion of zones or an increase in volumes is allowed.
• Procedure and method of payment for additional work.

The organization may resort to expanding the service area or increasing the volume of work performed if there are vacancies. In this case, usually work on a vacant position or profession is divided into two or more employees.

• the head of the organization and his deputies;
• chief specialists and their deputies;
• if the performance of this additional work is already the responsibility of the employee, they are stipulated by the contract and laid down in the labor costs;
• if additional work is assigned to the employee due to his insufficient volume of work at the main place.

Documenting

For each case, the employer is obliged to issue an order to expand the service area. It specifies the specific deadlines for the additional work, their volume. In other words, the order determines the number of machines, square meters, reports, etc., which are additionally assigned to the employee, the amount of additional payment for this work.

If an order is issued to expand the service area, a sample of this document may have the following content.

The title of the document should reflect its essence. It may be as follows: "On assigning additional responsibilities by expanding the service area." Next comes the wording of the order. It may be like this: “In the period from 06/02/2017 to 06/30/2017, instruct a locksmith 3 rubles. (Full name) fulfillment of additional duties in the profession of a locksmith during the established duration of the work shift, along with the duties specified in the employment contract by expanding the service area. Install a locksmith 3 r. (Full name) an additional payment of 6,000 rubles. " The order is signed by the head of the organization. Also, the order must contain the written consent of the employee to perform additional work assigned in connection with the expansion of the service area.

The legislation does not limit the period for which the employee can be assigned additional functions. This period is approved by the parties by mutual agreement.

The employee has the right to refuse additional work. Also, if the employee is already performing this additional work, he may refuse to perform it ahead of schedule. The employer also has the right to cancel the assigned additional work ahead of schedule.

Payment

Labor legislation says that the principles for making additional payments for expanding the service area are approved by agreement of the parties, that is, the employee and the employer. The general provisions of payment for additional work are prescribed in either the collective agreement or the Regulations on remuneration.

The amount of the surcharge in each case is determined depending on different conditions. The following factors affect the amount of the payment:

• complexity;
• nature of work;
• scope of responsibilities;
• how fully working time is used.

The payment for increasing the volume of work or expanding the service area can be set by the employee due to the achieved level of technology, technology, organization of the production process. And for some individuals, this may be due to their personal qualities and skills. For example, a male employee has greater physical capabilities than a woman, or a younger employee is faster at performing his functions than an older employee.

Payment for the combination and expansion of the service area and, in general, the imposition of such additional duties on the employee can be made in the organization only if there is a corresponding vacancy in the staffing table.

The employer must pay for equal work in equal amounts.

When the management of the organization establishes the form of additional payment for the expansion of the service area, the sample order may contain the following calculation options:

• specific amount of money;
• percentage of the tariff or salary.

The additional salary is taken into account in the composition of wages when calculating benefits for sickness, pregnancy and childbirth, vacation pay and calculating other compensations, for the calculation of which average earnings are taken.

How Zones Expansion Can Be Used Effectively in Your Organization

In some situations, when an employee performs large volumes of work than is provided for at the rate for a certain fee, it can bring good savings to the organization. It is more profitable to pay an employee already on the staff than to hire an additional employee and pay him full wages.

Also, there is no need to organize a new workplace for this employee. For example, you do not need to buy a desk, a computer if it is an office employee. And, for example, a cleaner does not need to provide cleaning equipment, overalls, etc. That is, a full-time employee will perform production tasks in his place with the funds already available to him and will receive an additional payment for this.

The difference in terms of volume increase and zone expansion

The essence of these concepts is very close, the difference lies only in the nature of the work performed.

If we are talking about the fact that the employee has a certain area, work area, then his additional work will be an extension of the service area. A sample order for the execution of such additional work should contain exactly this wording. The following examples of professions for which expansion of zones can be envisaged can be given - doctor, nurse, cleaner, social worker, electrician. That is, this is a specific area of \u200b\u200bwork. For a doctor, this is a list of certain streets or a district whose residents he must receive. For an electrician, this can be a specific object, workshop or territory for which it is assigned.

The concept of increasing the volume of work is suitable for those workers who have production rates. For example, a turner, packer, computer operator, etc.

Responsibility of the employer for payment of additional work

In the case when the work is not paid for the expansion of the service area, then the employer can be brought to administrative responsibility in accordance with part one of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. If the employee is involved in additional work without his written consent, the employer will also incur an administrative penalty.

Employee initiative

The employee has the right to write a statement to the head of the organization in which he can ask to increase the amount of work. It also allows you to define specific terms, site or scope of work, the desired payment for additional labor.

Expanding the area and volume of work can be a good alternative for an employer to hire a new employee. This will help to save on wages, and the work will be done efficiently and well, since experienced workers know their job and, as they say, their hand is full.

And for an experienced worker, expanding the area of \u200b\u200bhis work or increasing the volume of work will be an additional financial incentive for effective and efficient work. Thus, both parties benefit - both the employer and the employee.