Opening hours holidays. Registration and payment for work on weekends and non-working holidays. Salary system of remuneration

The Constitution Russian Federation recorded the human right to work and rest. More specifically, the rules for their practical implementation are deciphered in the articles of the Labor Code of the Russian Federation (Labor Code of the Russian Federation). The law regulates the relationship between the employer and employees in certain situations. So, work on weekends according to the Labor Code of the Russian Federation is possible only with the consent of the parties to the contract.

How to register work on a holiday or official day off

Rest on weekends and holidays for employees is legally enshrined in article 113 of the Labor Code of the Russian Federation. The text of the article contains a ban on attracting the bulk of employees to fulfill job responsibilities on such days:

• free from work (Saturday and Sunday);
• festive (given in Article 112).

Attention: this rule applies to production of a continuous cycle and some exceptional situations.

However, in the process of work, moments often arise that cannot be resolved without the involvement of hired workers. They are also provided for in the articles of the Labor Code of the Russian Federation. The rules for involving employees in production activities on weekends are quite strict.

They are as follows:

• it is possible to attract an employee on his legal day of rest only with his consent:
  • provided in writing;
  • drawn up and signed with his own hand;
• involvement in work must be formalized with an administrative document:
  • on the eve of the specified days free from work;
  • indicating the method of compensation:
    • additional payment;
    • time off;
• it is necessary to familiarize the employee with the order in advance.

Important: it is forbidden to declare days off and holidays as working days for the following categories of citizens:

• pregnant women (Article 259 of the Labor Code of the Russian Federation);
• minors (with the exception of some professions).

At the same time, disabled people and women with minor children under 3 years old are allowed to be attracted on weekends and holidays only if they are not prohibited for health reasons in accordance with a medical certificate.

For information: payment on holidays according to the Labor Code is carried out in a separate administrative document. The accountant has no right to independently accrue additional funds to the worker. Download for viewing and printing:

Financial compensation

The legislation established general rule compensation of employees' extracurricular work. They should be paid double their labor. A more specific calculation methodology depends on the rate used at the enterprise:

• salary;
• hourly;
• piecework.

In principle, the method for determining a specific amount when using different rates has only one common point - the use of a double rate:

• with a salary system, the average hourly earnings are calculated and multiplied by two;
• for hourly, the tariff rate is doubled, and the final amount is proportional to the hours worked;
• at a piece rate, the rate for one item (product) also increases.

Attention: the final amount is formed in different ways:

• in the salary system, it does not depend on labor productivity and working hours;
• and when using the other two methods, it is closely related to the listed factors.

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Providing time off

An alternative option to compensate for extracurricular participation in the production process is to provide time off. This is recorded in the third part of Article 153 of the Labor Code of the Russian Federation. Moreover, the text of the article contains the following rules:

• out-of-hours leave is paid as a regular day;
• for work after hours, rest is provided equal to the time of employment (one to one);
• time off is not funded by the employer (earnings are not charged).

Rostrud issued a letter explaining the time off for workers. In particular, the document indicates that the time of actual employment during the holiday period is insignificant. That is, an employee can perform his duties not for eight hours, but only three. All the same, he is entitled to day off.

Attention: the choice of the day off rests with the worker. He is obliged to perform the following actions:

• notify the management that they will not come to work, in advance in writing;
• familiarize yourself with the appropriate time off order.

It should be noted that the day off is not provided for employees who have an employment contract for up to two months.

Which compensation option to choose

In practice, experienced administrators try to organize the work so as not to have problems with the inspection authorities. At enterprises of private ownership, double payment is issued. But in budgetary sphere this is rarely practiced. Employees working on holidays are given a weekend or one more day for their next vacation.

Attention: conditions for compensating extracurricular participation in labor activity are prescribed in a local act - a collective agreement. If such a paragraph is included, then it is advisable not to deviate from its text.

In the legislation, both forms of compensation are recognized as equivalent (there are exceptions). Therefore, the employee is given the right to choose anyone at his own discretion.

We arrange work on weekends and holidays

The documentary confirmation of the employee's consent should not raise doubts among the regulatory authorities. Registration of work on a holiday begins with the receipt of a person's application.

Consent must go through all the steps of a regular personnel application:

• to receive the resolution of the chief: "In order";
• go to the personnel department to prepare a draft administrative document;
• return to the head for signature;
• be registered in the relevant journal;
• copies of the document are sent:
  • to the accounting department;
  • into the employee's personal file.

Important: the first copy of the order must be signed by the employee with a decryption and the date of familiarization.

In the administrative document, in addition to the usual, the following data are indicated:

• the reason for attracting an employee to work after hours;
• list of specialists in the format:
  • position;
• date of entry into service;
• compensation conditions:
  • double pay;
  • or providing time off at a convenient time;
• base:
  • the consent of the worker;
  • collective agreement (if there is a corresponding clause);
  • trade union permission;
  • warning about the possibility of failure (for some categories).

Procedure for calculating wages

The accountant is obliged to strictly adhere to the orders of the head. This means that he calculates the payment based on the order:

1. If compensation is carried out on a day off, then the calculation method for a normal working day is applied.
2. If double payment is indicated, then it is necessary to proceed from the tariffication method used for this employee.

Hint: all transactions should be reflected in the person's personal account.

Standard operating mode

If the earnings of employees are calculated based on the rate, then you need to perform the following actions:

• determine the average hourly wages based on the data of the current month;
• calculate weekend salary using:
  • double the rate;
  • the set number of hours of participation in the production process.

Example

The storekeeper is involved in serving the factory workers on the day off. To calculate the amount of payment, the following data should be taken into account:

• salary 18,000.0 rubles;
• the number of working days in a month is 20.

The calculation is as follows:

1. Determine the average earnings per hour:
   • RUB 18,000.0 / 20 days / 8 hours \u003d 112.5 p.
2. For service on Saturday accrued:
   • 112.5 RUB x 2 × 8 hours \u003d RUB 1,800.0

Hint: at the initiative of the head (owner) of the company, the rate can be increased. The algorithm is given for the minimum tariff.

Shift work schedule

The difficulty of calculating shift workers is that they work unequal hours on ordinary days. This fact should be taken into account when determining the amount of compensation.

The accountant should perform the following operations:

• determine the number of hours of employment in the month of going to work after hours;
• calculate the average hourly rate;
• apply it for the period of after-hours employment, doubling.

Example

The packer, working in shifts for 12 hours (two days later), had to be involved in replacing a sick colleague. In determining compensation, the following data were used:

• salary - 15,000.0 rubles;
• the number of hours of work in the current month - 192.

Calculation procedure:

• hourly payment:
  • RUB 15,000.0 / 192 hours \u003d 78.125 rubles;
• double rate:
  • RUB 78.125 x 2 \u003d 156.25 rubles;
• earned for after-hours shift:
  • RUB 156.25 x 12 hours \u003d 1,875.0 rubles;
• monthly earnings:
  • RUB 15,000.0 + RUB 1,875.0 \u003d 16 875.0 rubles.

For information: at the hourly rate, a simple doubling of the rate is applied.

The nuances of payment on a business trip

When issuing a business trip to a worker, one should take into account such features set forth in parts 1, 3, 4 of Art. 153, part 2 of Art. 290 of the Labor Code of the Russian Federation, clauses 4, 5, paragraph. 3 clause 11 of the Regulation on business trips of the Decree of the Government of the Russian Federation of 13.10.2008 No. 749, the Letter of the Ministry of Labor of Russia dated 13.10.2017 No. 14-2 / \u200b\u200bB-921, namely, to a business traveler, weekends and holidays falling on business trip days are paid twice, at the same time, the daily allowance is in any case paid to the employee for these days.

Hint: employment at a business trip enterprise must be paid in accordance with Article 153 of the Labor Code of the Russian Federation. And this means that from the traveler, you should take the statements that are legally required (about consent to work on weekends). Download for viewing and printing:

Who should not be involved in work on holidays / weekends

The Labor Code contains a list of persons who are prohibited from being recruited into the performance of duties during off-hours. These include:

• pregnant women;
• minors.

This prohibition means that these employees cannot be involved even with their consent. Therefore, they will have to be replaced by colleagues.

In addition, the legislation contains a list of persons in respect of whom a slightly different procedure is applied. These include:

All of the above persons must be warned about the possibility of refusing employment on weekends (Articles 153 and 259 of the Labor Code of the Russian Federation). This is done in writing:

• it is necessary to prepare a notification form indicating:
  • Name and position of the employee;
  • the opportunity to refuse to enter the service during the extracurricular period with reference to articles of law;
• familiarize the employee with the paper for signature.

Attention: signed documents should be attached to the order.

The legislation provides situations in the occurrence of which employees cannot refuse employment during off-hours (3rd part of Article 113 of the Labor Code of the Russian Federation). They are as follows:

• the need to take actions to prevent a disaster;
• elimination of the consequences of accidents, disasters, accidents;
• urgent measures related to the introduction of a state of emergency or martial law.

Important: the order contains not only the wording prohibiting employees from refusing to serve on the weekend, but also a reference to the primary legal act (for example, a government decree on the introduction of an emergency situation).

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Employees are legally guaranteed rest on weekends and holidays (Art.

Payment for work on weekends and non-working holidays

art. 112, 113 of the Labor Code of the Russian Federation). If the weekend and non-working holidays coincide, the day off is transferred to the next working day after the holiday.

In such cases, days off are provided on different days of the week in turn to each group of employees in accordance with the rules of the internal work schedule organizations. This provision is part 3 of Art. 111 of the Labor Code of the Russian Federation gives, in particular, the opportunity to attract employees to work on Saturday and / or Sunday without additional paymentprovided for work on the day off. The implementation of this mechanism is possible if the workers are set to shift work or summarized accounting of working hours (see Articles 103, 104 of the Labor Code of the Russian Federation).

piece-workers
employees, whose labor paid by day and sentry tariff rates	tariff rate
employees, receiving salary (official salary)	working hours, and rates (parts of the salary ( official salary) per day or hour of work) in excess of the salary (official salary), working time

M.A. Klimova

independent consultant

on taxation

Applicable standards

So, if an employee was involved in labor activities in his free time, then for this period he is entitled to an increased payment. In accordance with Article 152 of the Labor Code of the Russian Federation, overtime work is paid in one and a half amount, if its duration is up to 2 hours, and in double - for the rest of the time.

In simple words, if an employee was asked to stay at the workplace after the end of the working day, then for the first two hours he will be paid 1.5 times. And if a specialist has to work for more than two hours, then for the rest of the time exceeding a two-hour interval, the employer is obliged to make payments in two times.

Legislation sets minimum values. So, the payment of overtime work under the Labor Code of the Russian Federation is not limited. Consequently, employers have the right to set higher rates. Such a decision should be enshrined in the regulation on remuneration, collective agreement, labor agreement.

Note that for specialists working with irregular working hours, payments in an increased amount are not allowed. For such categories of workers, a different type of compensation is provided: additional days to the next labor leave.

Case studies

In practice, the issue of calculating and paying for overtime work in 2018 is no less acute. So, depending on the method and norms of accounting for working hours, the procedure for calculating payments for extracurricular work may differ. Let's consider the calculation rules for different situations.

Example No. 1. Payment for overtime hours in case of shift work.

A.A. Primerkin works on a shift schedule: 15 shifts per month for 10 hours in one shift. Due to operational needs, Primekin replaced an employee who was absent due to illness. Total, for a month A.A. Primerkin worked 20 shifts, including 5 shifts above the norm.

The calculation is made at the hourly rate - 200 rubles.

1. We calculate the norm of time per month: 15 cm × 10 hours \u003d 150 hours.
2. We calculate the processing time: 5 cm × 10 hours \u003d 50 hours.
3. Payment for extracurricular work: (2 hours × 200 rubles × 1.5) + (48 hours.

   We pay for work on weekends and holidays

   × 200 rubles. × 2) \u003d 600 rubles. + 19 200 rub. \u003d 19 800 rubles.

4. Salary: 150 hours × 200 rubles \u003d 30,000 p.

Total: 19,800 + 30,000 \u003d 49,800 rubles.

Example No. 2. Extracurricular work and summarized accounting of working hours.

V. V. Petrushkin works on a five-day week with a limit of 40 hours a week (8 hours a day). The hourly rate is 210 rubles. In June, weekly processing was 12 hours. Working hours in June were 168 hours.

Calculation algorithm:

1. Determine the total number of hours worked: 168 + 12 \u003d 180 hours.
2. We calculate the amount for processing: 2 × 210 × 1.5 + 10 × 210 × 2 \u003d 630 + 4200 \u003d 4830 rubles.
3. Salary: 168 × 210 \u003d 35,280 rubles.

Total: 35 280 + 4830 \u003d 40 110 rubles.

Payment for work on weekends and holidays

During the long New Year holidays, the question of some employees coming to work becomes relevant. This article explains how to calculate wages in this case.

Employees are legally guaranteed rest on weekends and holidays (Articles 112, 113 of the Labor Code of the Russian Federation). If the weekend and non-working holidays coincide, the day off is transferred to the next working day after the holiday.

The general day off is Sunday. The second day off with a five-day working week is set collective agreement or the organization's internal labor regulations. As a rule, both days off are provided in a row.

On non-working holidays, it is allowed to carry out work, the suspension of which is impossible for production technical specifications (continuously operating organizations), work caused by the need to service the population, for employers, the suspension of work for which on weekends is impossible due to organizational conditions, as well as during urgent repair and handling operations.

In such cases, days off are provided on different days of the week, in turn, to each group of employees in accordance with the organization's internal labor regulations.

How are weekends and holidays paid? Calculation procedure

This provision is part 3 of Art. 111 of the Labor Code of the Russian Federation gives, in particular, the opportunity to attract employees to work on Saturday and / or Sunday without additional payment provided for work on the day off. The implementation of this mechanism is possible if the workers are set to shift work or summarized accounting of working hours (see Articles 103, 104 of the Labor Code of the Russian Federation).

Example. An employee of the organization has a working regime "summarized accounting of working time" according to the schedule - two days of work / two days of rest. An individual schedule drawn up for an employee for a year provides for work, including on Saturday, Sunday, when these days fall according to the schedule for his shift. Work on such days is paid at the usual rate.

Article 113 of the Labor Code of the Russian Federation also establishes a special procedure for attracting creative workers to work on weekends and non-working holidays, and Art. 153 of the Labor Code of the Russian Federation regulates the payment of such works to creative workers.

Involvement of other employees to work on weekends and non-working holidays is carried out with their written consent if it is necessary to perform unforeseen work in advance, on the urgent implementation of which the normal work of the organization as a whole or its individual structural units depends on in the future.

Additional restrictions are imposed on work on weekends and non-working holidays of disabled people, women with children under the age of three. Such work should not be contraindicated for them for health reasons in accordance with the medical report. At the same time, disabled people, women with children under the age of three years, must be informed against signature of their right to refuse to work on a weekend or a non-working holiday.

Each case of a call to work on a weekend (holiday) is drawn up by an order of the head with a surname listing of the employees involved with their written consent and taking into account the opinion of the elected body of the primary trade union organization, as required by Art. 113 of the Labor Code of the Russian Federation.

In the same time new edition The Labor Code of the Russian Federation, which entered into force on October 6, 2006, provides that the written consent of the employee is not required if he was summoned:

1. to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
2. to prevent accidents, destruction or damage to the employer's property, state or municipal property;
3. to perform work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency conditions, that is, in the event of a disaster or threat of disaster (fire, flood, hunger, earthquake, epidemic or epizootic) and in other cases, putting under a threat to the life or normal living conditions of the entire population or its part.

Nevertheless, in these situations, a written order from the employer is necessary.

The employer is obliged to organize the accounting of hours worked on the weekend (holiday) in the timesheet (Form N T-12 or N T-13).

Only meeting all of the above requirements documenting work on a weekend or a holiday allows you to raise the issue of payment for such work and the attribution of the amount of labor costs to expenses.

Work on a weekend and a non-working holiday is paid at least in double the amount (Article 153 of the Labor Code of the Russian Federation):

piece-workers	not less than double piece rates
employees, whose labor paid by day and sentry tariff rates	in the amount of at least double daily or hourly tariff rate
employees, receiving salary (official salary)	- in the amount of at least a single daily or hourly rates (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work is on a weekend or a non-working holiday day was made within the monthly norm working hours, and - in the amount of at least double daily or hourly rates (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was done in excess of the monthly norm working time

Specific amounts of payment for work on a weekend or a non-working holiday can be established by a collective agreement, local regulation, adopted taking into account the opinion of the representative body of workers, an employment contract (Article 153 of the Labor Code of the Russian Federation).

Example. The employee worked 8 hours on a day off, with 2 hours within the monthly norm of working hours and 6 hours in excess of this norm.

The employee's salary is 10,000 rubles. per month. The hourly rate was 60 rubles.

Payment for a month worked in full will amount to 10,840 rubles. (10,000 rubles + 2 hours x 60 rubles + 6 hours x 60 rubles x 2).

Let's pay attention to the fact that the Labor Code of the Russian Federation establishes exactly the minimum pay for work on a weekend or a holiday, and the employer can make large payments, referring them in full to expenses in tax accounting. Personal income tax, UST, pension contributions and contributions for compulsory insurance against industrial accidents and occupational diseases are collected from these payments in accordance with the generally established procedure.

Upon a written application of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable. The employer cannot, by his decision, deprive the employee of the increased pay by providing a day of rest in the form of compensation.

Failure to comply with the described rules is considered a violation of labor legislation, the responsibility for which is provided for in Art. 5.27 of the Administrative Code of the Russian Federation. The fine from the organization can be from 30,000 to 50,000 rubles, and from the head - from 500 to 5,000 rubles.

It is necessary to recall one more important rule. If the employee rests on non-working holidays, these days he is still paid. This is required by Art. 112 of the Labor Code of the Russian Federation. Employers usually do not violate this rule only in relation to employees receiving salaries. However, from January 1, 2005 for non-working holidays, additional remuneration is paid to pieceworkers (Article 112 as amended by Art. Federal law of December 29, 2004 N 201-FZ), and since October 6, 2006, this procedure has been extended to time workers (as amended by the Federal Law of June 30, 2006 N 90-FZ), and the amount and procedure for payment of remuneration are determined by the collective agreement, agreements, a local normative act, adopted taking into account the opinion of the elected body of the primary trade union organization, an employment contract. The sums of expenses for the payment of additional remuneration for non-working holidays are related to the cost of wages in full (part 3 of article 112 of the Labor Code of the Russian Federation).

M.A. Klimova

independent consultant

on taxation

OVER-TIME WORK AND WEEKEND WORK: PROBLEMS OF APPLICATION OF THE LEGISLATION

"HR service and personnel management of the enterprise", 2006, N 9

SUPER-TIME WORK AND WEEKEND WORK:

PROBLEMS OF APPLICATION OF LEGISLATION

When you read the norms of the Labor Code regarding overtime work, as well as work on weekends, they seem extremely simple. Meanwhile, in practice, their application causes numerous difficulties.

What is written in the Labor Code ...

So let's first take a look at what is written in the Labor Code.

Note.

Article 153 of the Labor Code of the Russian Federation. Remuneration for employees on holidays

Overtime work - work performed by an employee on the initiative of the employer outside the established working hours, daily work (shifts), as well as work in excess of the normal number of working hours for the accounting period (in accordance with part 1 of article 99 of the Labor Code of the Russian Federation).

Part 5 of the same Art. 99 of the Labor Code of the Russian Federation says that overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year.

In Art. 152 of the Labor Code of the Russian Federation it is said that overtime work is paid for the first two hours of work at least in one and a half amount, for the next hours - at least in double the amount.

According to Art. 153 of the Labor Code of the Russian Federation, work on a weekend and a non-working holiday is paid at least in double the amount:

- for pieceworkers - not less than double piece rates;

- employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;

- to employees receiving a monthly salary - in the amount of not less than a single daily or hourly rate in excess of the salary, if work on a day off and a non-working holiday was performed within the monthly norm of working time, and in the amount of not less than double the hourly or daily rate in excess of the salary, if work was performed in excess of the monthly norm.

Let's explain these norms with simple examples.

So, we have given the norms of the Labor Code. Now we will try to explain how to apply these provisions using simple examples.

What is overtime

So, overtime work is work performed by an employee on the initiative of the employer outside the established working hours:

- daily work (shift) (see example 1), and
- work in excess of the normal number of working hours for the accounting period (see example 2).

Example 1. Suppose a person works 5 days a week for 8 hours in a row. If one day the employer asks him to stay for a few hours, it will be overtime work.

Example 2. Suppose that the company maintains a summarized accounting of working hours, and the accounting period is 1 month. In September, the normal working hours are 168 hours. If an employee works 169 hours, the extra hour will be overtime.

Overtime restrictions

Overtime work must not exceed four hours for each employee on two consecutive days and 120 hours per year. In this norm, too, at first glance, everything is simple.

Example 3. Our employee works 5 days a week for 8 hours in a row. Suppose they decide to put him in overtime work. If on Monday and Tuesday he will work two extra hours, and on the rest of the week the standard number of hours, it will be legal.

Example 4. If on Monday he will work an extra 1 hour, and on Tuesday 3 hours, this will also be legal.

Example 5. If on Monday he will work an extra half hour, on Tuesday - 3.5 hours, then on Wednesday he will not be involved in overtime work, on Thursday he will work an extra 4 hours, and on Friday he will work again as usual - this is also legitimate ...

Example 6. But if our employee is asked to work 3 hours on Monday and 2 hours on Tuesday, then it will already be illegal.

Example 7. If at the end of the year we calculated and saw that our employee worked more than 120 such extra hours, then we violated the law, if less - everything is in order.

Overtime pay

Overtime work is paid for the first two hours of work not less than one and a half times, for subsequent hours not less than twice. Well, everything here seems very simple too.

Continuation of example 3. If our employee worked with you on Monday and Tuesday for two extra hours, then all four hours will be paid to him in one and a half amount.

Continuation of example 4. If the employee worked an extra hour on Monday and 3 hours on Tuesday, then the extra hour on Monday and the first two extra hours on Tuesday will be paid in one and a half amount, but the third hour on Tuesday - in double.

Continuation of example 2. The enterprise maintains a summarized record of working time, and the accounting period is 1 month. In the month of September, the normal working hours are 168 hours. If an employee works 169 hours, the extra hour will be paid in one and a half amount. If an employee works 171 hours in September, then the first two extra hours will be paid in one and a half amount, and the next 1 - in double.

Payment at the weekend

Work on weekends and non-working holidays is paid at least in double the amount:

- for pieceworkers - not less than double piece rates (see.

example 8);

- employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate (see example 9);

- to employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and a non-working holiday was performed within the monthly norm of working time, and in the amount of at least double hourly or daily rate in excess of the salary, if work was performed in excess of the monthly norm (see example 10).

Example 8. Suppose that a pieceworker receives 50 rubles for one piece produced. When attracted to work on weekends, the pieceworker will receive 100 rubles. per item.

Example 9. Suppose the employee's hourly rate is 100 rubles. at one o'clock. He was recruited on a weekend and worked 8 hours. Accordingly, for each hour he should receive 200 rubles, which will ultimately amount to 1600 rubles.

Example 10. A person receives 30,000 rubles a month. He was hired on a weekend in September and worked 8 hours. In order to calculate his pay for this day, we must divide the salary by the normal number of hours in September (168 hours) and multiply the resulting value by 8 and two. 30,000 / 168 x 8 x 2 \u003d 2857.14 kopecks.

Using simple examples, we have explained how the law works. And now let's look at the more difficult "tasks".

Are overtime and weekend work the same thing?

The enterprise maintains a summarized record of working hours, and the accounting period is a year. Will hours worked on holidays be included in limited overtime hours (no more than 120 per year)?

I.I.Kruglova

So, it would seem that everything is simple, but in fact, the norms of our legislation are drawn up in such a way that we often do not know how to apply them. Let's think about whether overtime and weekend work are the same? If you try to answer this question, you will find that in some cases we equate these concepts with each other, and in some we consider them different from each other. Moreover, we are usually guided by common sense, and not by the literal rule of the law. Let's give a concrete example.

Example 11. Part 5 of Art. 99 of the Labor Code of the Russian Federation says that overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year. Agree, when we read the first half of this proposal, we are assuming that weekend work and overtime work are completely different things. And the norm, according to which an employee must work no more than 4 hours for 2 days in a row, has nothing to do with weekends. After all, the employee usually works on Saturday or Sunday for 8 hours. But when we read the second half of the sentence (overtime work should not exceed 120 hours per year for each employee), most of us start from the diametrically opposite premise that overtime and work on weekends are the same thing. And 120 hours includes work on weekends. What are we guided by in this? Common sense! Although in order to consider ourselves absolutely right in this situation, Part 5 of Art. 99 of the Labor Code of the Russian Federation should have been worded as follows: overtime work should not exceed four hours for each employee within two days (if we are talking about working days) in a row and 120 hours per year.

Hello! Within the meaning of Art. 153 TC work on a weekend or a holiday is paid in double amount for the time actually worked. For example, 13 hours worked on a day off. To pay double the amount of all 13 hours? Or the number of hours that must be paid in an increased amount should be calculated using the formula: (8 hours x 2 + (2 x 2) x 1.5 + (3 x 2) x 2) x hourly rate? The Sakhalin State Labor Inspectorate and Labor Administration consider this method of calculation correct. I disagree. Judge us.

G. N. Murtaeva

The situation is even more difficult when it comes to paying for work on weekends. In simple situations, everything is really clear: if a person works overtime on weekdays, then the first two hours of work we pay in one and a half, and the next - in double. If a person is recruited to work on weekends, then the salary for all hours will be calculated at a double rate. Reading the rules regarding pay on weekends and for overtime work, we are absolutely sure that these are different things and you need to pay for such work in different ways. However, usually, if an organization involves employees for work on weekends, then they work 8 hours (the same as on weekdays), which are paid double, but not 13, as written in the letter. In this case, the dispute seems to be as follows. Workers, who appear to work 8 hours a day on a five-day work week, have been recruited to work on weekends. Organization of the enterprise, after reading that in Art. 153 of the Labor Code of the Russian Federation it is written that work on weekends and a non-working holiday is paid at least double, and multiplied the hourly wage rate by 2. The State Labor Inspectorate, however, considered 5 hours worked outside 8 hours of normal working hours as overtime ... Therefore, in her opinion, overtime for the first two hours should be paid according to the formula: double pay for a day off is multiplied by one and a half for overtime work, plus for the next three hours, pay is made according to the formula: pay double (for a day off) is multiplied by 2 (for overtime work). The logic seemed strange to the organization, since at first glance it seems that double the amount for work on the day off includes payment for the fact that the employee works extra time. Of course, this situation is controversial from the point of view of legal assessment, because in this case the legislation can be turned this way and that.

Let us turn again to Art. 99 of the Labor Code of the Russian Federation, according to which overtime is considered work performed on the initiative of the employer outside:

1. Normal working hours.

2. Daily work (shift).

3. Work in excess of the normal number of working hours for the reference period.

On the one hand, the logic of labor inspection seems to be correct. After all, if the duration of daily work (shift) is 8 hours, then all the rest of the time that has gone beyond this limit is work outside the limit of daily work (shift). That is, it should be regarded (see item 2 of the list) as overtime work and paid according to the rules of Art. 152 of the Labor Code of the Russian Federation, which says that overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice. On the other hand, work on a day off is always work outside the normal working hours (see point 1). Indeed, in this case, a person will work more than 40 hours a week. But no one says that the first two hours of work on the day off must be paid at first in double the amount, multiplied by one and a half, and the subsequent hours - in double the amount, multiplied by two. But if the number of hours worked by him does not deviate from the normal duration of the work shift, talk about paying for this day according to the rules of Art. 152 does not arise.

Since there is no judicial practice in the application of this article, as there is no clarification on this issue, it is impossible to say which of the parties is absolutely right. After all, the legislation here can be turned in one direction or the other. In addition, it is not clear: if the extra 5 hours were regarded as overtime, why it was not qualified as an offense, after all, in accordance with Art. 99 of the Labor Code of the Russian Federation, overtime work should not exceed four hours for each employee for two days in a row. Well, on my own behalf, you can advise: so that such disputes with the labor inspectorate do not arise, do not force the employee to work on a day off for more than normal working hours on weekdays.

How to pay for overtime work
and work on weekends with cumulative accounting
working hours?

Fragment of the document. Article 104 of the Labor Code of the Russian Federation "Summarized recording of working hours"
In organizations or when performing certain types work where, according to the conditions of production (work), the daily or weekly working hours established for this category of workers cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter, etc.) do not exceed normal working hours. The accounting period cannot exceed one year.

The procedure for introducing the summarized accounting of working hours is established by the internal labor regulations of the organization.

How to correctly calculate the salary of an employee under the following conditions:

1. The enterprise keeps a summary record of working hours, and the accounting period is a year.

2. The employee works according to the shift schedule.

According to the schedule for January 2006 there are 156 hours, including 32 holiday hours. The employee worked 184 hours, including 48 holiday hours. Is it true if you pay for January in a single amount of 32 hours, in a double amount - 16 (48 - 32) hours? Should the accumulated overtime be paid as overtime already at the end of the year? Will these double paid holiday hours be included in limited overtime hours (no more than 120 per year)?

E. N. Pershina

Overtime and weekend wages are often problematic in aggregated time tracking. So, let's try to figure out how payment is made using simple examples.

Usually, the summarized accounting of working time is carried out at enterprises with a shift schedule. In this case, as a rule, either a year or a month is taken for the accounting period. If the number of hours in the accounting period exceeds the normal duration of working time, then the first two such hours are paid in one and a half amount, the rest - in double.

Example 12. Suppose that a person works three days in a row from 9.00 to 21.00 with an hour lunch break and then rests for two days in a row. It turns out that in September a person works 18 days for 11 hours, which is only 198 hours. If we have an accounting period of 1 month, we have to look at the normal working hours in September. And this is 168 hours. Therefore, our employee worked 30 extra hours (198 - 168). 2 hours of them will be paid in one and a half amount and 28 - in double.

When scheduling work, you should take into account two norms of the Labor Code. Firstly, the norm according to which work for two shifts in a row is not allowed, and secondly, the norm according to which continuous rest must be at least 42 hours per week.

Sometimes, according to the schedule, the working day of an employee working in shifts falls on a generally recognized day off or holiday. The question arises: how to pay for work on such days, at double or single rates? The following answer can be given to it: if the working day of such an employee falls on a holiday, his payment should be made at double rates (even if the number of hours in the accounting period does not go beyond the normal number of hours).

Example 13. The accounting period is 1 month. In November, according to the production calendar, 167 hours. Suppose our employee works for 2 days in a row from 9.00 to 21.00 with an hour lunch break and then rests for two days. The work schedule is drawn up in such a way that one of the working days falls on November 6 (public holiday). It turns out that in total the employee worked 15 days for 11 hours, which is 165 hours. We did not go beyond the normal working hours in November (167 hours). Nevertheless, since one of the work days fell on a holiday, we will pay double the 11 hours of work on that day, and the rest (165 - 11 \u003d 154 hours) - in single.

As for the weekend, the corresponding norm of the Labor Code of the Russian Federation refers to the days off of specific employees, and not to the generally accepted days off in general. In other words, if, for example, some working day of an employee falls on Sunday, it must be paid in a single amount, but if you ask a person to leave on the day when he has to rest according to the schedule, then this work must be paid in double size (even if the number of hours in the accounting period does not exceed the normal number of hours).

Example 14. The accounting period is 1 month. The employee works from 8.00 to 19.00 with an hour-long lunch break (10 hours a day), then rests for 2 days. In September, the normal working hours are 168 hours. In September, the employee must work 10 days for 10 hours, which will be 100 hours exactly. If we ask an employee to leave on an extra day, he will work 10 hours outside the schedule. It turns out that a person worked only 110 hours a month. This is within the normal working hours in September (168 hours). But since we attracted an employee to work on his legal day off, we will have to pay 10 hours in double the amount and 100 in a single one.

At some enterprises, management and personnel officers sincerely believe that if a summary record of working time is kept in production, then a person can be forced to go out on his day off, according to the schedule, and if at the same time the number of hours during the accounting period does not go beyond the normal range, pay such work in a single size. This approach is absolutely wrong. And if on a generally recognized day off work "shift" is paid in a single amount, then in his own - with compensation for such injustice - in double.

Let's try to understand the situation described by the author of the letter. If we look at the production calendar, we can see that in January the normal working hours are 128 hours. A work schedule was drawn up, according to which the employee had to work 156 hours, including 32 holiday hours. As we can see, the employee, according to the schedule, must work much more than the normal working hours in January. But since the accounting period is a year, in the following months, in theory, such overwork should be compensated (that is, the person making the schedule should try to make the employee work less than the normal number of hours in February, March, etc.) ... If a person worked according to the schedule, then we would pay him in double the amount of 32 holiday hours, in a single amount - the remaining hours (156 - 32 \u003d 124 hours). And at the end of the year we would have seen if our employee has “extra” hours. If they were available, they would have made an appropriate additional payment (taking into account the fact that the first two hours of overtime work are paid in a single amount, and the next - in double). However, the employee worked 184 hours instead of 156 hours, which is 28 hours more! Of all hours worked, 48 are holidays. In this case, a number of questions arise: why did it happen that the employee did not work on schedule? With such a number of hours, was it possible to comply with the requirements of the legislation, according to which continuous weekly rest should be at least 42 hours and work for two shifts is not allowed? Without seeing the work schedule and timesheet, one can only assume that the employee went to work on his days off. Accordingly, 48 hours of holidays and 28 hours of weekends in this case must be paid in double amount. The rest of the working hours are paid in single. Whether there is overtime that needs to be paid in an increased amount, you will determine at the end of the year.

Yuri A. Khachaturyan
Lawyer, journal expert

Signed to print
23.08.2006

The day off, the employee's rest every week is the time when the employee is free from fulfilling his labor obligations and he can use this time as he sees fit. Days off should be provided to each employee on a weekly basis in accordance with the collective agreement, labor agreement, local regulations employer (for example, shift work) or work regulations within the company.

According to Art. 111 of the Labor Code of the Russian Federation, with a five-day working week, an employee must have two days off per week, with a six-day working week - one.

Sunday is considered a general day off.

How is payment made on weekends and holidays

The second day off, if the week is five days, is determined by the rules of the order within the company or the collective agreement.

If the company cannot stop work on weekends, then each group of employees is provided with days off on different days of the week in accordance with the internal regulations.

Continuous weekly rest must be at least 42 hours.

Non-working holidays are defined throughout the territory of the Russian Federation and apply to all categories of workers in any mode of operation. A listing of public holidays can be found in Article 112 of the Labor Code.

By law, work is prohibited on non-working holidays and weekends. But an unconditional ban has been established only for women who have children under three years of age and disabled people, if such work is unacceptable for them for medical reasons.

According to this article, the involvement of an employee in the performance of work duties is allowed with his written consent for the following purposes:

- prevention of industrial accidents, disasters, elimination of the consequences of industrial accidents, disasters or natural disasters;

- prevention of damage or destruction of property, accidents;

- performance of work that was impossible to foresee in advance, but the performance of which further depends on the normal work of the company as a whole or its individual departments;

In other cases, it is allowed to involve an employee in performing work on non-working holidays and weekends only with the written consent of the employees and taking into account the opinion of the company's trade union, if any.

Involvement of employees in the performance of work duties on non-working holidays and weekends must be carried out by written order of the employer.

On public holidays, only those works are allowed, the suspension of which is impossible due to the technical conditions of production (organizations operating continuously), work on the necessary services for the population and urgent loading and unloading and repair work. The provisions of Article 113 of the Labor Code of the Russian Federation on compliance with the procedure for attracting employees to work on public holidays do not apply to employees who perform such work.

Labor on holidays and weekends must be paid in excess of the normal wages on weekdays.

According to article 153 of the Labor Code of the Russian Federation, work on holidays and weekends must be paid at least twice.

- piecework workers pay for working days off at least double payment is made at piece rates;

- employees whose wages are made at hourly and daily rates - in the amount of at least two daily or hourly rates;

- to employees who receive a monthly salary - in the amount of not less than one or an hourly rate in addition to the salary, if the work that the employee performed was performed within working hours, and also in the amount of not less than double the daily or hourly rate additionally, if the work performed exceeded the monthly rate.

The most difficult thing is to determine the amount of remuneration of employees on holidays, non-working days and weekends, who receive a monthly salary.

Article 153 of the Labor Code of the Russian Federation does not directly determine whether the daily or hourly rate should be applied to pay for work on non-working days of employees receiving a monthly salary: calculated from the number of working hours of the current month or from the average number of hours per month.

Perhaps an hourly or daily rate based on the number of hours worked in that month should be applied.

Since the amount of remuneration for employees who receive a monthly salary, on holidays and weekends, are determined in accordance with Article 153 of the Labor Code of the Russian Federation, which prescribes the determination of the duration of working hours in a certain month, then remuneration for labor on holidays and weekends should be based on the rate calculated taking into account the normal operating time for that month.

Let's see in what order the amount of payment for work on non-working weekends and holidays is determined for workers who receive a monthly salary, which determines the summarized accounting of labor time.

If the company takes into account the total working time during shift work, then work on weekends and holidays may be planned in advance for some of the employees according to the shift schedule. But this does not mean that the work of employees who worked on a holiday or on a weekend according to the shift schedule should not be paid in an increased amount. Then the work of people on holiday is paid in addition to the salary in the amount of one hourly or daily rate.

In practice, it happens that when the shift schedule is planned, the number of working hours is planned in advance with the number of hours exceeding their normal number in the period. How, then, to pay for work on a holiday, carried out according to the shift schedule?

If the work took place on a non-working holiday in excess of the norm of working hours per month, then it must be paid with a double hourly or daily rate in addition to the salary.

But, sometimes it is impossible to determine what work from the schedule was performed in excess of the norm per month on a non-working holiday.

In general, work on a public holiday should be paid in double the amount in addition to the salary in cases where the shift that falls on the schedule for the holiday is longer than the normal length of time in a particular month. In other words, if an employee has a shift on a holiday and the work on this shift takes place in a period when the employee has already worked the required number of hours this month, then double pay for the shift should be added to the salary.

If an employee worked on a holiday or a day off, then, at his request, he can be given any day off at another time. Then work on a holiday is paid in a single amount, and the day provided for rest is not paid.

In accordance with article 149 of the Labor Code of the Russian Federation, the parties labor relations may determine the specific amount of remuneration for a public holiday or day off. These conditions should not worsen the position of the employee in comparison with the legislation of the Russian Federation.

How to apply for a job as a homeworker»

The organization can conclude an employment contract with citizens on the performance of work at home. These employees are called homeworkers.

Payment for labor on weekends and holidays

In their work, they can use materials, tools and mechanisms, both provided by the organization and purchased at their own expense. This is stated in article 310 of the Labor Code of the Russian Federation.

Situation: does a separate subdivision arise for an organization that has entered into an employment contract with a homeworker living in another city

No, it does not arise.

A subdivision is considered separate if:
- it is territorially separated from the head office of the organization;
- stationary workplaces are equipped at its location.

A workplace is considered stationary if it is created for a period of more than one month.

Such rules are established in article 11 of the Tax Code of the Russian Federation.

A worker is recognized as a place:
- where the employee should be or where he needs to arrive in connection with his work;
- which is directly or indirectly under the control of the employer.

This is stated in article 209 of the Labor Code of the Russian Federation.

Homeworkers perform work at their place of residence (Article 310 of the Labor Code of the Russian Federation). The living quarters of citizens are inviolable (Article 3 of the Housing Code of the Russian Federation), so the organization cannot control the actions of the homeworker related to the implementation of his job responsibilities... Thus, the home of a homeworker is not recognized as a stationary workplace. From this we can conclude that the conclusion of an employment contract with a homeworker living in another city, to create a separate subdivision does not lead. Consequently, the organization should not register with the tax authorities at the place of performance of labor functions by homeworkers. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated May 24, 2006 No. 03-02-07 / 1-129.

Attention!

If, during the audit, the tax office considers that the organization has created a stationary for the employee workplace, but did not register at its location, then the organization can be held liable under Article 116 of the Tax Code of the Russian Federation.

Disputes arise when a homeworker works in a non-residential building. This is due to the fact that part 1 of Article 310 of the Labor Code of the Russian Federation states that homeworkers are persons who have entered into an employment contract to work at home. At the same time, the provisions of the Convention The International Organization Labor No. 177 (adopted in Geneva on June 20, 1996) it was established that a homeworker can work not only at home, but also in another place of his choice (sub. “i” of clause “a” of article 1). The main thing is that it is not in the employer's premises. However, this convention has not been ratified by Russia. Therefore, it cannot be reliably asserted that a homeworker has the right to perform his work functions outside the home (living quarters). To avoid possible disputes with the tax inspectorate, conclude with the homeworker not an employment, but a civil contract for the performance of work (provision of services). For example, a work contract. When such an agreement is concluded, labor relations between the organization and the citizen do not arise. The parties act as a customer and a contractor. Consequently, the organization should not create and control a workplace for the contractor.

Hire homeworkers in the same way as regular employees. Compliance with the requirements of article 68 of the Labor Code of the Russian Federation in this case is mandatory (part 4 of article 310 of the Labor Code of the Russian Federation). For more information, see How to apply for an employee hiring.

The work of homeworkers is regulated by Chapter 49 of the Labor Code of the Russian Federation and the Regulations approved by the decree of the State Committee of Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions of September 29, 1981 No. 275 / 17-99. The position is valid in the part that does not contradict the Labor Code of the Russian Federation. Other labor laws (on vacations, social insurance, labor rationing, etc.) apply to homeworkers (part 4 of article 310 of the Labor Code of the Russian Federation).

Work assigned to homeworkers cannot be contraindicated for health reasons. A homeworker must work in conditions that meet labor protection requirements. Such rules are established in article 311 of the Labor Code of the Russian Federation.

Family members of a homeworker can help him in his work (part 1 of article 310 of the Labor Code of the Russian Federation, clause 3 of the Regulation approved by the decree of the State Committee of Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions of September 29, 1981 No. 275 / 17-99).

Situation: is it possible to send a homeworker on a business trip

Yes, you can.

Labor legislation does not contain any prohibitions on this score (chapters 24 and 49 of the Labor Code of the Russian Federation). A homeworker can go on business trips to deliver products, take raw materials, receive a task, etc. The possibility of business trips for a homeworker and the procedure for reimbursing travel expenses should be provided for in the employment contract with the employee.

For information on leave for homeworkers, see How long annual paid leave is.

The following employees have the priority right to conclude a work from home contract:
- women with children under the age of 15;
- disabled people and pensioners (regardless of the type of pension assigned);
- employees who have achieved retirement agebut not receiving a pension;
- employees with reduced working capacity, who are recommended to work at home in the prescribed manner;
- employees caring for disabled or long-term sick family members who, for health reasons, need care;
- employees employed at work with a seasonal nature of production (in the off-season);
- employees studying in full-time educational institutions;
- citizens who, for objective reasons, cannot be employed directly in production in a given locality (for example, in areas and areas with free labor resources).
This is stated in clause 4 of the Regulations approved by the decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions Secretariat dated September 29, 1981 No. 275 / 17-99.

In the employment contract with the homeworker, define:
- the obligation of the organization to provide the employee with equipment, tools and other technical means or the obligation of the employee to independently purchase them;
- the obligation of the organization to provide the employee with consumables (raw materials, semi-finished products) or the obligation of the employee to independently purchase them;
- the procedure and terms for providing homeworkers with raw materials, materials and semi-finished products;
- the procedure for reimbursing the employee for the cost of consumables purchased by him (if the homeworker uses his own materials in his work);
- the obligation of the organization to pay compensation for wear and tear on equipment, tools or other technical meansbelonging to the employee;
- the procedure for reimbursing the employee for other expenses associated with performing work at home;
- export procedure finished products (if the homeworker is engaged in the production of products at home).

Such rules are established in Article 310 of the Labor Code of the Russian Federation and clause 16 of the Regulations approved by the decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions Secretariat dated September 29, 1981 No. 275 / 17-99.

Before concluding an employment contract with a homeworker, inspect his living quarters (house, apartment) and make sure that it is suitable for the planned work (clause 9 of the Regulation approved by the Resolution of the USSR State Committee of Labor, the All-Union Central Council of Trade Unions Secretariat dated September 29, 1981 No. 275/17 -99). Carry out this procedure with the participation of representatives of the elected trade union body (if there is one in the organization).

Certain types of home work are allowed only with the permission of the fire and sanitary and epidemiological supervision authorities (clauses 9 and 12 of the Regulation approved by the decree of the USSR State Committee of Labor, the All-Union Central Council of Trade Unions Secretariat of September 29, 1981, No. 275 / 17-99). For example, if the manufactured product requires the use of soldering work, the fire service inspector (to exclude the threat of fire) checks the electrical wiring in the apartment. After that, he issues a written opinion with permission or refusal to carry out such work.

Pay for homeworkers in accordance with labor legislation, depending on the agreement between the employee and the administration. The organization has the right to use both piecework and time-based system wages. For example, if an employee is engaged in the manufacture of any products (sewing, knitwear, souvenirs, packaging materials), then it is better to pay for the manufactured products piece-by-piece. If dispatching work is performed on the phone, then it makes sense to pay for labor on time.

If a homeworker uses his own tools and mechanisms in his work, compensate him for their wear and tear. In addition, the homeworker needs to be reimbursed for other costs associated with the performance of his work (for example, the cost of electricity, water and gas supply, city and mobile telephony).
This procedure is provided for in Article 310 of the Labor Code of the Russian Federation.

Situation: is it necessary to pay an increased amount of work for a homeworker if he works on weekends (overtime, at night)

There is no need.

The homeworker does not obey the Labor Code of the organization. He organizes his work at his own discretion (he himself determines when to work and when to rest). Therefore, the rules governing overtime pay, work on weekends and holidays, at night do not apply to him. Pay a single payment for all work done by the homeworker. This is stated in paragraph 16 of the Regulations approved by the decree of the USSR State Committee for Labor, the All-Union Central Council of Trade Unions Secretariat dated September 29, 1981, No. 275 / 17-99. This document is valid to the extent that it does not contradict the Labor Code of the Russian Federation.

Each worker is guaranteed the right to employment only within the limits of the working regime established at the enterprise, but there are also emergency situations, for example, accidents, reporting or completion of an urgent project.

It is for such situations that the law, as an exception, is allowed to involve employees in the performance of duties on weekends, but only with a guarantee of compensation for hours worked.

Legislative regulation of the issue

In accordance with article 56 of the Labor Code of the Russian Federation employment relationship arise between the company and the employee only after the conclusion of an employment contract or the admission of the employee to the performance of duties with the subsequent registration of relations.

In turn, in the agreement on mutual cooperation pursuant to Article 57 of the Labor Code of the Russian Federation working conditions are negotiated, which include not only the responsibilities and location of the place of work, but also the mode of employment.

So, in particular, in the order of Article 102 of the Labor Code of the Russian Federation, an employee can be employed in a flexible time mode or, on the basis of Article 103 of the Labor Code of the Russian Federation, have a shift nature of work or work only five days a week, but at the same time in accordance with Article 91 of the Labor Code of the Russian Federation the length of his working week should not exceed 40 hours, which implies periods of rest, that is, the same weekends and holidays.

But manufacturing process It does not always imply stability, given that the equipment can break down and create an emergency in the institution or the employee can get sick, and the conveyor cannot be stopped. It is for such situations that the law is allowed to involve workers on weekends in the performance of direct duties.

So, in Article 113 of the Labor Code of the Russian Federation it is said that in the event of unforeseen work, workers possible to engage in work on weekends in order to prevent damage to the enterprise or eliminate the consequences of an accident, under the conditions approved by law. In particular, it is possible to oblige workers to start their duties on a day off only with their consent, for example, in the absence of the main employee, and in the event of an accident and without consent, but with mandatory compensation established by law.

That is, in accordance with Article 153 of the Labor Code of the Russian Federation, employment on a day off must be rewarded with double payment or singlebut with the provision of another day of rest in accordance with the employee's choice. Also, Article 153 of the Labor Code of the Russian Federation states that a collective agreement or other local acts may provide for a different amount of compensation for additional labor with the only condition specified in Article 8 of the Labor Code of the Russian Federation.

In particular, the company's management is given the right, due to the financial capabilities of the enterprise, to reward workers in an amount not lower than that established by law, which implies compensation for work on weekends and more than double, or the employee's right to choose an additional day for rest at his own discretion.

Procedure for calculating wages

The production process in each institution has its own characteristics, which leads to remuneration in several ways.

In particular, labor can be paid:

Salary system in accordance with Article 129 of the Labor Code of the Russian Federation, it assumes the payment of a fixed amount for the norm of hours worked monthly, regardless of the number of exits and the presence of holidays. At the heart of hourly rate the opposite principle lies, that is, only all hours worked are payable at a predetermined rate.

That is, if the salary is set, the employee will receive the same amount every month, while at the hourly rate, the salary will be different, given that in each month the number of working days is not the same. And at piece rates wages will depend on the amount of products produced for a certain period, which again assumes a non-fixed monthly amount.

During normal operation

Most government agencies, as well as banks and companies, as a rule, work on a five-day basis, which implies a 40 hour workload during weekdays and a salary on a salary system. That is, regardless of how many working days there are in months, the employee will receive his salary 20 or 22 in any case, of course, with a minus.

That is why when calculating payment there are no special difficulties for work on the weekend in double the amount, which is confirmed by the Letter of the Ministry of Labor No. 14-2 / \u200b\u200bB-943. After all, first you need to calculate the wages per hour, and the amount received should be multiplied by the number of hours worked already on the day off in double.

For example, a storekeeper has a salary of 15,000 rubles, 20 days of 8 hours were worked.

15 000 / 20 / 8 = 93,75 rubles is the wages per hour.

The employee worked 8 hours on the day off.

8 * 93.75 \u003d 750 rubles

Considering that in accordance with Article 153 of the Labor Code of the Russian Federation, work on a day off is payable in double amount: 750 * 2 \u003d 1500 rubles.

Thus, the employee must receive a salary in the amount of:

15,000 + 1,500 \u003d 16,500 rubles.

Also, Article 153 of the Labor Code of the Russian Federation states that a worker has the right to refuse double payment in favor of providing another day of rest... IN a similar situation payment for employment on a day off is made in a standard amount and the employee receives a day off at another convenient time.

In particular, the calculation of monthly wages in a similar situation will look like this:

• 15,000/20/8 \u003d 93.75 rubles.
• 8 * 93.75 \u003d 750 rubles.
• 15,000 + 750 \u003d 15,750 rubles.

Changeable operating mode

In accordance with Article 91 of the Labor Code of the Russian Federation normal working hours it is considered 40 hours a week, which is relevant for such a regime as a five-day or six-day with fixed days off.

But in enterprises with shift work, it is impossible to maintain a 40-hour work week due to the peculiarities of production, given that the schedule consists of a series of shifts and sliding days off, which during one week can be more than 40 working hours, and during another - less than agreed. norms.

In such a situation, in the order of Article 104 of the Labor Code of the Russian Federation for institutions with an agreed schedule, the law provides possibility of summarized accounting, which involves the addition of hours worked for a certain period, for example, a quarter, in order to comply with the statutory rate of hours already in a monthly equivalent, that is, say, 160.

This form of accounting for hours worked is naturally reflected in the accrual procedure wages, which directly depends on the hours worked and predetermines different amounts in each month. Naturally, with this procedure for calculating wages, the calculation of double pay for work on weekends also causes some difficulties.

In particular, the Resolution of the State Committee No. 465 / P-21 says that work on holidays should be included in the monthly norm and paid accordingly. For example, a packer has a salary of 12,000 rubles and works according to the railway schedule, that is, day, night, 48-day rest, while the duration of the shift is 12 hours.

The norm of hours per month is 192 hours on the basis of 16 shifts of 12 hours, the employee worked 17 shifts, as he was called to work due to the illness of his colleague for one shift.

Then the calculation will be done in the following order:

• 12,000 / 192 \u003d 62.5 rubles.
• 12 * 2 \u003d 24 hours.
• 62.5 * 24 \u003d 1500 rubles.
• 12,000 + 1,500 \u003d 13,500 rubles.

If, with the summarized accounting of time, wages are calculated not in the salary system, but in the hourly wage rate, the calculation of wages on weekends will look quite simple. The hourly pay, for example, 62.5 rubles will need to be multiplied by the number of hours worked on the weekend and by two.

62.5 * 12 * 2 \u003d 1500 rubles.

The procedure for issuing an exit to the workplace on a day off

When hiring a worker, even at the stage of registration of legal relations, a salary or an hourly rate is set in an employment contract or in local acts, in accordance with which labor remuneration is automatically made. But after all, it is initially assumed that the employee will work out the labor standard on a monthly basis, and not work in excess of it.

That is why any involvement in work in excess of the norm should additionally reflected in the administrative documentation.

In particular, on the eve of a call to work additionally, the head of the department submits report or memo addressed to the director on the need to carry out certain work on a day off and with a request to involve an employee in their execution. Based on the report and after the imposition of the resolution an order is issued on employment indicating the reason for the call, date and time during which additional work is planned.

Also, the order without fail stipulates terms of compensation for additional work and the signature of the involved worker is affixed, who thus acquaints himself with the order, and expresses his consent to being involved in work on a legal day off. In addition to the order, an additional exit reflected also in the report card, where the column corresponding to the weekend is not "B", but the number of hours worked, for example, 8 or 12. That is, the employee is paid for the hours worked on the day off on the basis of the order and the time sheet.

Features of payment on a business trip

The procedure for granting business trips, as well as their course and payment, is regulated by the norms of Government Decree No. 749, which, in particular, says that on behalf of the employer, an employee can be sent in the course of production to another enterprise.

At the same time, during a business trip, the employee will be busy according to the work schedule, which is installed in the host company. If, due to production needs, an employee is forced to go to work on a day off already according to the work schedule of another enterprise, his employment will be paid double in accordance with Article 153 of the Labor Code of the Russian Federation.

Also in the agreed norm it is said that duration of business trip it is calculated not from the moment of arrival at the business trip, but from the moment of leaving the worker's hometown, which implies the likelihood of being on the road just during the legal weekend. In such a situation, in accordance with clause 5 of Resolution No. 749, travel days will also be paid in double amount or compensated through a single payment with the provision of another day of rest.

The procedure for paying for work on weekends and holidays is described in the following video tutorial:

The duration of this cannot be less than 42 hours. This rule must be observed in all organizations, regardless of organizational and legal forms, when establishing operating modes and shift schedules. The duration of weekly uninterrupted rest is calculated from the moment of the end of work on the eve of the day off and until the start of work on the next day after the day off. The calculation of the duration depends on the working hours: type of working week, shift schedules. With a five-day working week, two days off are provided, with a six-day working week - one. The general day off is Sunday (Article 111 of the Labor Code of the Russian Federation). The second day off with a five-day working week is established by a collective agreement or internal labor regulations. Weekends are usually given in succession.

Weekend

Weekends are a type of rest time. Their distinguishing feature is that they are provided to employees for uninterrupted rest in the interval between working days.

The concept of "rest" in this case, in addition to the time required for sleep, includes a sufficient amount of time during which workers could do what they want, or, in other words, free time.

The International Labor Organization (ILO), in its early years, drew the attention of employers to the fact that well-directed use of leisure time by providing workers with opportunities to pursue more diverse interests and by providing rest from the stress of daily work can increase productivity and in this way it can help to get the maximum efficiency out of the working day.

It is this scientific and social approach to setting the time of rest that currently prevails in developed countries, where the duration of working time is limited by law or in another way, that is, a mandatory time of continuous rest is established.

IN russian legislation the regulator of the working hours during the week is Art. 111 of the Labor Code of the Russian Federation, which guarantees the provision of weekly uninterrupted rest to all employees.

The length of the working week is stipulated by the working hours, five days with two days off, six days with one day off, work week with the provision of days off on a sliding schedule, and is established by the collective agreement or the internal labor regulations of the organization in accordance with the Labor Code of the Russian Federation.

Part 2 of Art. 111 of the Labor Code of the Russian Federation, Sunday is declared a general day off. Moreover, the second day off with a five-day working week is established by organizations independently in their local regulations - usually either before or after Sunday, but other options are also possible, since Part 2 of Art. 111 of the Labor Code of the Russian Federation provides that both days off, as a rule, are provided in a row.

In accordance with the generally accepted ILO principle of providing workers with uninterrupted free time as much as possible, employers are left with the right to choose days off, taking into account the requirements of different sectors of the economy, local customs and differing abilities and skills. different groups workers. This principle was reproduced in Part 3 of Art. 111 of the Labor Code of the Russian Federation, which enshrined the right of employers in organizations, the suspension of work in which on weekends is impossible due to production, technical and organizational conditions, provide days off to employees on different days of the week to each group of employees in turn in accordance with the rules of the organization's internal labor regulations.

According to Art. 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours. The legislative consolidation of the lower limit of this period of time reflects the seriousness of the state's attitude to the complex of various aspects of the physical, mental and social well-being of workers. After all, the lack of free time can, ultimately, have a negative impact on their participation in society and disrupt social contacts, which, in fact, are the activities of the state.

In addition, the very size of the minimum period of continuous free time reflects not only the social side of labor activity, but also the level economic development society - in developed countries it is more, and in developing countries - less, for example, in Vietnam it is 24 hours.

The beginning of the specified in Art. 110 of the Labor Code of the Russian Federation, the period is calculated from the moment the employee finishes work on the last day of the calendar or working week, when working according to the shift schedule, and the end, respectively, from the moment he starts work on the first day of the new calendar or working week. The specific duration of weekly uninterrupted rest depends on the work schedule established in the organization, that is, on the type of week: 5-day, 6-day or shift schedule, and on the employer's calculations.

By the way, it is for the purpose of observing the established standard of time for weekly rest, Part 3 of Art. 95 of the Labor Code of the Russian Federation establishes a limit on the duration of work on the eve of weekends with a 6-day working week - no more than 5 hours.

Non-working holidays

Every country in the world has its own official holidays, when the population is not involved in work, but rest.

Giving the day the status of an official holiday and, importantly, defining its character as non-working is carried out in each country in its own way. In some countries, these issues are regulated by special regulations dedicated exclusively to holidays, and which are most often called "On Holidays" or "On Holidays", in others - holidays are introduced and canceled by separate acts for each specific day, in others - holidays are established by general regulatory legal acts governing public administration.

In the Russian Federation, the list of public holidays is determined by Art. 112 of the Labor Code of the Russian Federation. After amending it by Federal Law No. 201-FZ of December 29, 2004, non-working holidays in the Russian Federation are:

• January 1, 2, 3, 4 and 5 - New Year's holidays;
• January 7 - Nativity of Christ;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 - National Unity Day.

If the weekend and non-working holidays coincide, the day off is transferred to the next working day after the holiday.

The Labor Code does not provide guidance on how to calculate the wages paid to employees for whom a “salary” system of remuneration is established for work on rest days. Which calculation option is safe for the employer?

15.02.2017

Workers in some categories have to work when everyone is resting. Such work is a special case of performing work in conditions that deviate from normal, and should be paid accordingly - in an increased amount. But the Labor Code does not contain specific instructions on how to calculate the wages of employees for whom a "salary" system of remuneration has been established for work on rest days. As they say, options are possible. But which one is right (and therefore safe) for the employer?

LABOR LEGISLATION ON HOLIDAYS AND WEEKENDS.

By general rule, enshrined in Art. 113 of the Labor Code of the Russian Federation, work on weekends and holidays is prohibited.

An exception is certain situations provided for by labor legislation. Based on the named article, two types of situations are possible when an employee can be involved in work on holidays or weekends. Depending on the specific circumstances specified in Art. 113 of the Labor Code of the Russian Federation, the employer can involve employees in work on weekends and holidays either without their consent, or only with the written consent of the employee, or with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

An essential nuance: in Art. 113 of the Labor Code of the Russian Federation, a number of employees are determined, who can only be attracted to work on holidays and weekends according to special rules.

* Order of issue medical organizations certificates and medical reports approved by the Order of the Ministry of Health and Social Development of Russia dated 02.05.2012 No. 441n.

PAYMENT SYSTEM OF LABOR.

For employees who have a monthly salary, monthly wages are calculated based on the daily or hourly rate (in excess of the salary).

Example 1

The official salary of the employee EB Petrov is 45,300 rubles. A 40-hour work week is set for him, weekends are Saturday and Sunday. The working time in January 2017 is 17 days. In fact, EB Petrov worked in January for 14 days.

The daily rate of EB Petrov is 2,664.71 rubles. (45 300 rubles / 17 days).

Consequently, his salary for January 2017 will amount to RUB 37,305.94. (2 664.71 rubles x 14 days).

Example 2

The official salary of the employee NK Sidorov is 35,000 rubles. A 40-hour work week is set for him, weekends are Saturday and Sunday. Working hours in January 2017 - 136 hours

(8 hours x 17 days). NK Sidorov worked 120 hours in January.

The hourly rate of N.K. Sidorov is equal to 257.35 rubles. (35,000 rubles / 136 h).

Consequently, his salary for January 2017 will be 30,882 rubles. (257.35 rubles x 120 h).

At the same time, the hourly rate can be determined in another way - by dividing the salary by the average monthly number of working hours, depending on the established duration of the working week in hours. This method is proposed by officials

Rostrud in the Letter dated September 28, 2011 No. 2822-6-1. The explanation is as follows - The Labor Code does not define the procedure for calculating the hourly rate.

Example 3

The annual norm of working hours for NK Sidorov in 2017 is 1,973 hours.

Accordingly, the average monthly number of working hours in 2017 is 164.42 (1,973 h / 12 months).

Thus, the hourly rate of N.K. Sidorov is 212.87 rubles. (35,000 rubles / 164.42 hours), and the salary for January 2017 was 25,544.44 rubles. (212.87 rubles x 120 h).

Note

The procedure for calculating the hourly rate based on the salary is not provided for by any standard legal act that is uniform for all employers (Appellate ruling of the Krasnoyarsk Regional Court of September 14, 2016 in case No. 33-12477 / 2016).

We believe that the organization has the right to choose any of the above methods of calculating the hourly rate. The main thing is to fix a specific procedure for remuneration in an employment contract with an employee or in a local regulatory act of the employer.

HOW IS WORK PAYED ON WEEKEND AND NON-WORKING HOLIDAYS?

In accordance with Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid to employees who receive a salary (official salary) in the amount of at least:

• a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or holiday was performed within the monthly norm of working time;
• double daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

At the same time, the specific amount of wages for work on a weekend or holiday can be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, an employment contract. This is directly stated in Art. 153 of the Labor Code of the Russian Federation.

In addition, at the request of the worker on a weekend or a non-working holiday, another day of rest may be provided. In this case, work on a weekend or holiday is paid in a single amount, and the day of rest is not payable.

Thus, from the content of Art. 153 of the Labor Code of the Russian Federation, it follows that work on official days of rest should be paid in a larger amount than work performed within the established working hours. In a word, the named article involves the appointment of payment for such work in an amount exceeding the payment for an equal amount of time when an employee performs work of the same complexity within the normal working hours for him. And this is true, as the increased labor costs and reduced rest time must be compensated for. Otherwise, the principle of fairness in determining wages would be violated, and the employer would acquire the opportunity to abuse his right to involve employees in work on weekends and holidays. Accordingly, those who do work on rest days would be worse off than those who do similar work within normal hours of work, which is contrary to the principle of equal pay for work of equal value.

So, pay for work on weekends should be increased. But how to calculate it correctly? When calculating it, do you need to take into account all compensatory and incentive allowances or only the salary?

TWO OPINIONS ON THIS ACCOUNT.

The Ruling of the Primorsky Regional Court of May 31, 2016 in case No. 33-5116 / 2016 on the indicated issue states the following.

Absence in art. 153 of the Labor Code of the Russian Federation of instructions on the implementation of compensation and incentive payments for work on a day off does not mean that these payments are not due to the employee. On the contrary, within the meaning of the provisions of the aforementioned article, work on weekends and holidays, if the employee is not provided with another day off, is compensated by increased pay. Consequently, weekend work is payable with all compensation and incentive allowances applied. Anything else would be inconsistent with the right of every worker to fair working conditions.

In other words, the regional court was guided by the spirit and not the letter of the law when making a decision.

Example 4

In January, BA Veselov, in addition to the salary (40,000 rubles), was awarded a bonus of 10,000 rubles. A 40-hour work week is set for him, weekends are Saturday and Sunday. At the same time, due to production needs, he was hired on January 7, 2017. The working time in January 2017 was 17 days. In fact, BA Veselov worked in January for 17 days.

The daily rate of B. A. Veselov is 2,941.18 rubles. ((40,000 + 10,000) rubles / 17 days).

Consequently, the additional payment for work on the day off will be 5,882.36 rubles. (2,941.18 rubles x 2).

In total, in January 2017, B.A. Veselov was paid a salary in the amount of 55,882.36 rubles. (40,000 + 10,000 + 5,882.36).

A different position is presented in the Definition of the RF Armed Forces dated November 21, 2016 No. 56-KG16-22. In it, the senior arbitrators formally interpreted the provisions of labor law.

In particular, they stressed that by virtue of Part 4 of Art. 129 of the Labor Code of the Russian Federation, a salary (official salary) is understood as a fixed amount of remuneration of an employee for performing labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentive and social payments.

And in article 153 of the Labor Code of the Russian Federation, it is said about calculating the surcharge based on the daily or hourly rate (part of the salary (official salary)) per day or hour of work.

Thus, according to Part 1 of Art. 153 in conjunction with Part 4 of Art. 129 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid at least in double the amount based on a fixed amount of remuneration of an employee for fulfilling labor (official) duties of a certain complexity for a calendar month. Therefore, other payments (compensation, incentive and social) are not taken into account when calculating wages for work on a weekend or holiday.

Example 5

Let's use the data from the previous example.

The daily rate of B. A. Veselov is 2,352.94 rubles. (40,000 rubles / 17 days).

Consequently, the additional payment for work on the day off will be 4,705.88 rubles. (2 352.94 rubles x 2).

In total, in January 2017, B.A. Veselov was paid a salary in the amount of RUB 54,705.88. (40,000 + 10,000 + 4,705.88).

The first option for calculating the surcharge for work on the day off is undoubtedly more beneficial for the employee (the difference is 1,176.48 rubles). But the highest arbitrators, as can be seen from the aforementioned judicial act, insist on a different option. Therefore, even if the company uses a less profitable (for the employee) calculation option, the arbitrators, if the employee goes to court, are likely to side with it.

TAX AND ACCOUNTING ACCOUNTING OF EXCHANGE FOR WORK DURING HOLIDAYS.

For purposes tax accounting the amount of the said additional payment should be qualified as labor costs and taken into account when calculating income tax in accordance with paragraph 3 of Art. 255 of the Tax Code of the Russian Federation.

We add that Art. 153 of the Labor Code of the Russian Federation imposes on the employer an unconditional obligation to pay for work on days of rest, regardless of whether it was performed on a weekend or a non-working holiday within the monthly norm of working time or not. In any case, processing must be paid for.

In turn, the employer has the right to recognize the amount of additional payment as part of expenses in full, since he incurred these costs due to compliance with the requirements of the legislation of the Russian Federation - the requirement of paragraph 3 of Art. 255 of the Tax Code of the Russian Federation in terms of recognition of expenses is deliberately fulfilled.

The validity of this statement is confirmed by the letters of the Ministry of Finance of Russia dated 07.14.2015 No. 03-03-06 / 40358, dated 17.12.2014 No. 03-03-06 / 1/65164.

Personal income tax considered additional payments are subject to the generally established procedure. The employer (as a tax agent) withholds tax at the rate of 13% upon payment of the corresponding income to the employee (clause 1 of article 210, clause 2 of article 223, clause 1 of article 224, clause 1, 4, 6 of article 226 of the Tax Code RF).

The same goes for insurance premiums. The additional payment for work on rest days is made within the framework of labor relations, therefore, this amount must be taken into account in the base taxed with insurance premiums (clause 1 of article 420 of the Tax Code of the Russian Federation, parts 1, 2 of article 20.1 of the Federal Law of 24.07.1998 No. 125 -FZ).

In accounting, the amount of wages (including additional payments for work on weekends and holidays), as a general rule, is included in the composition of expenses for ordinary activities (clauses 5, 8 PBU 10/99 "Organization expenses"). It is reflected in the credit of account 70 "Payments with personnel for remuneration" in correspondence with the accounts of cost accounting. The choice of an offsetting account depends on official duties employee. For example, if he performs administrative functions, this is account 26 "General expenses", if his activities are related to the main production, wages are reflected in account 20 "Main production", etc.

In some cases (for example, during the elimination of consequences emergencies) this expense, based on clause 13 of PBU 10/99, can be recognized as other expenses. In accounting, the amount of the surcharge, respectively, will be reflected in the entry Debit 91-2 Credit 70.

Also, the amount of wages (including the considered additional payment) can be taken into account in the initial cost of the fixed asset or intangible assets. Record Debit 08 Credit 70 must be made if the employee's labor function is directly related to the creation or acquisition of the specified objects (clause 8 PBU 6/01 "Accounting for fixed assets", clause 9 of PBU 14/2007 "Accounting for intangible assets").