Is it a day off 1. What do you need to know about non-working holidays? Completing an employee application

All employees are provided with days off (weekly continuous rest). With a five-day work week, employees are given two days off per week, and with a six-day work week - one day off.

The general day off is Sunday. The second day off in a five-day work week is established by a collective agreement or internal labor regulations. Both days off are usually provided in a row.

For employers whose work suspension on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the week in turn to each group of employees in accordance with the internal labor regulations.

Comments to Art. 111 Labor Code of the Russian Federation

1. The employer is obliged to provide all employees with compulsory weekly rest, the duration of which cannot be less than 42 hours (Article 110 of the Labor Code).

The general day off for both 5- and 6-day working weeks is Sunday. Due to the fact that both days off in a 5-day work week are usually provided in a row, the second day off in practice, in accordance with the collective agreement or internal labor regulations, is Saturday or Monday.

When recording working time in summary (Article 104 of the Labor Code), days off are provided to employees in such a way as to ensure the standard duration of weekly continuous rest (Article 110 of the Labor Code) on average for the accounting period.

2. With a 5-day working week, employees are provided with 2 days off each calendar week, except for those weeks when on one of the days off the schedule is compensated for shortfalls up to the standard working hours. This occurs when the sum of hours for 5 work shifts is less than the weekly norm. The shortfall is compensated on one of two days off, which is declared a working day according to the schedule. Typically, the shortfall is repaid as it accumulates during the accounting period.

For all regular and short-time workers, schedules must maintain an annual balance of working and non-working hours.

The specific duration of weekly rest is determined by the type of working week and work schedule. With a 6-day working week, the duration of weekly rest corresponds to the established minimum.

With a 5-day work week, weekly rest exceeds 42 hours, since workers take 2 days off. If, due to production conditions, it is impossible to provide 2 days off in a row, then the second day of weekly rest is established in accordance with shift schedules or internal labor regulations.

3. If a day off coincides with a non-working holiday, the day off is automatically transferred to the next working day after the holiday (Article 112 of the Labor Code).

In connection with numerous questions related to the duration of work on a day off, transferred to a working day due to a holiday, the Russian Ministry of Labor clarified: in cases where, in accordance with a decision of the Government of the Russian Federation, a day off is transferred to a working day, the duration of work on this day (former day off) must correspond to the duration of the working day to which the day off was transferred (Resolution of the Ministry of Labor of Russia of February 25, 1994 No. 19 “On approval of the explanation “On the duration of work on a day off, postponed due to a holiday to a working day”).

4. Article 262 of the Labor Code provides for the right of one of the parents of disabled children to be provided, upon his written application, with 4 additional paid days off per month, which can be used by one of the named persons or divided among themselves at their own discretion.

According to the explanation of the Ministry of Labor of Russia and the Federal Social Insurance Fund of the Russian Federation dated April 4, 2000 N 3/02-18/05-2256 “On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) to care for disabled children” 4 additional paid days off for caring for disabled children and people with disabilities from childhood until they reach the age of 18 are provided per calendar month to one of the working parents (guardian, trustee) upon his application and are issued by order (instruction) of the administration of the organization on the basis of a certificate from the social authorities protection of the population about the child's disability, indicating that the child is not being kept in a specialized children's institution (belonging to any department) on full state support. The working parent also submits a certificate from the other parent’s place of work stating that at the time of application, additional paid days off in the same calendar month were not used or were partially used.

In cases where one of the working parents has partially used the specified additional paid days off in a calendar month, the other working parent in the same calendar month is provided with the remaining additional paid days off for care.

Summation of additional paid days off provided for caring for disabled children or people with disabilities since childhood, for 2 months. or no longer permitted.

Additional paid days off not used in a calendar month by a working parent (guardian, custodian) due to illness are provided to him in the same calendar month, provided that the temporary disability ends in the specified calendar month.

5. For the provision of additional days off to persons combining work with study, see Art. Art. 173, 174 Labor Code and comments to them.

6. Women working in rural areas are given, at their request, 1 additional day off per month without pay (Article 262 of the Labor Code).

7. Employees on a business trip use weekly rest days at the place of the business trip, and not upon returning from it, because they are subject to the work and rest time regime of the organization that sent them. The exception is when, by order of the employer, the employee goes on a business trip on a day off; then, upon returning from it, he is given another day of rest.

In practice, this procedure is also applied in cases of going on a business trip by order of the employer on a non-working holiday.

8. In organizations where work cannot be interrupted due to the need to serve the population (shops, consumer services, theaters, museums, etc.), days off are established by local governments. When recording working hours in a summarized manner, weekly rest time is also summed up and provided on average for the accounting period.

9. An additional monthly day off may be granted without pay upon written application to one of the parents (guardian, trustee, foster parent) working in the Far North and equivalent areas with children under the age of 16.

As a general rule, working on weekends and holidays is prohibited. However, it is still possible to attract an employee to work on such days. We tell you how to register and pay for work on a weekend or holiday in the 1C: Salaries and Personnel of a Government Institution 8 program.

Payment procedure for work on weekends and holidays

In accordance with Part 1 of Art. 153 of the Labor Code of the Russian Federation, work on weekends and holidays is subject to payment in the following order:

for piece workers - at no less than double piece rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.

The procedure for recalculating the monthly tariff rate into an hourly or daily rate is not regulated by regulation, therefore in “1C: Salaries and Personnel of a Government Institution 8” you can choose one of three options:

average monthly number of hours (days) in a month;
standard time according to the employee’s schedule;
standard time according to the production calendar.

The recalculation option can be selected in the section " Settings - "Payroll" In chapter " When recalculating an employee's tariff rate into the cost of an hour (day), use ".

Registration of work on weekends and holidays in “1C:ZKGU 8”

Registration in the work program on weekends and holidays not provided for by the employee’s work schedule is carried out using the document “ Work on weekends and holidays"(chapter " Personnel» – « All personnel documents", or section " Salary» – « Time tracking»).

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In the column " Working days" weekends or holidays worked by the employee are indicated.

In the column " Reasons and justification for working on weekends and holidays" a justification is given for the reasons for going to work on the specified dates, which will be reflected in the order.

The tabular part of the document indicates the employee(s). If payment is made by the hour, then you must indicate the hours of work. The form also selects the method of compensation - increased pay or time off. If necessary, this document can be used to register the work of several employees on different days.

The completed document must be processed and closed. If necessary, you can print a printed form of an order or work schedule on a weekend or holiday from the document.

Calculation of payment in a single amount

If work on a holiday is included in the employee’s work schedule, then it is paid in a single amount. In this case, the employee is entitled to additional payment for working on holidays.

Additional payment for work on a holiday is calculated automatically in the document “ Payroll", if the program has an accrual " Extra pay for working on holidays" (« Settings» – « Accruals»).

Single payment with additional holiday

If payment on a holiday or day off is made in a single amount and an additional day off is provided, then the time in the program will also be paid when calculating salaries using the accrual type " Payment for work on holidays and weekends without increased pay"(chapter " Settings» – « Accruals»).

In accordance with Part 3. Art. 153 of the Labor Code of the Russian Federation, at the request of an employee who worked on a weekend or holiday not provided for by the work schedule, he may be given another day of rest. In this case, work on a weekend or holiday is paid in a single amount, and a day of rest is not subject to payment.

Today we will talk about how the program 1C ZUP 3.1 (3.0) reflect the fact that employees work on a weekend or holiday. Let's look at the basic settings and documents provided in the program for registering such work. Let's look at two main options payment for work on weekends and holidays. In the first option, we will pay the employee for work on a day off, if this non-working day according to his main schedule. In the second, if an employee works on a holiday and this day is in the employee’s schedule workers, those. planned in advance.

In the context of these two options, we will analyze the predefined types of accruals that are provided in the program to reflect such situations. Let's also see how to register in 1C ZUP 3.1 (3.0) compensation to an employee for working on a weekend or holiday in the form of time off, rather than increased pay (ZUP 3 can do this).

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So, let’s consider the first option: the employee’s schedule does not include work on weekends and holidays, but due to production needs, he goes to work on his day off. Let's look at how to reflect this fact in the program.

Employee Petrov N.S. hired on October 10, 2016, the salary was set at 30,000 rubles and he will work according to schedule Five days.

According to this schedule, the employee has a day off on October 15, 2016, but on this day, with written consent, he is called to work. In order to register the fact of work on October 15, 2016 in the program, we will use the document (HR section or Salary section). In order for this document to be available to us in the section Setup – Payroll let's follow the link and on the tab Other charges check the box Work on holidays or weekends. You can read in detail about all the other settings in this section, of which there are a lot here, in the article

Now, document Work on weekends and holidays available to us and we can create it. This document does not accrue anything, but only registers the fact of working on a weekend or holiday. Fill in all the required fields: month of accrual October, working days are October 15, 2016, we indicate the working employee and the number of hours worked on this day, in our example it is 4 hours. Be sure to check the boxes Employee consent required And Consent to work on weekends and holidays has been received. Set the switch Payment is made By the hour. Initially, we will look at an example in which payment for work on a day off will be calculated in hours in the document, and then, for clarity, we will reset this switch to Payment by day and recalculate the document Calculation of salaries and contributions. We have filled out all the fields, we will process the document

Standard time according to schedule Five days in October is 168 hours. Thus, the hourly cost is calculated as follows: 30,000/168 = 178.57143 rubles.

If we are not satisfied with this type of tariff rate recalculation, then we can choose another method in the salary calculation settings (section Settings - Salary calculation - link Other salary calculation settings) or at the employee level (the Hiring document in the "Recalculation procedure" field) recalculation, or use Average monthly number of hours (days) in a month, or Standard time according to the production calendar. Let me remind you once again, read in detail about these settings in the article located

TimeInDaysHours is 4 hours worked on a day off, which are reflected in the document Work on weekends and holidays.
Cost of a Day of an Hour is the recalculated tariff rate into the cost of an hour, i.e. 178.57143
Multiplied by 2, because Work on weekends and holidays is paid double the salary, i.e. payment and surcharge.

The difference from the 2.5 edition program is that ZUP 2.5 uses two different types of accruals, within one the payment is calculated, within the other - an additional payment for work on weekends and holidays. In the ZUP program version 3, everything is collected in one type of accrual.

Thus, payment for work on holidays and weekends was calculated as follows: 4 * 178.57143 * 2 = 1,428.57 rubles

Now, in the document Work on weekends and holidays set the switch Payment is made by Days. Those. We generally indicate and check the box that on 10/15/2016 the employee worked all day, without indicating the number of hours.

Let's recalculate the document Calculation of salaries and contributions for October and let's see what changes for us. Now the document has calculated the cost of an employee’s day, i.e. 30,000/21 = 1,428.57 rubles. The calculation follows the same formula TimeInDaysHours*CostDayHours*2.

TimeInDaysHours – this indicator in this case no longer returns the number of hours, but the number of days: 1 day worked on a day off, which is reflected in the document Work on weekends and holidays.
CostDayHour– this indicator now calculates not the cost of an hour, but the cost of a day. Norm of days according to schedule Five days in October is 21 days, so the cost of a day is determined by the formula: 30,000 /21 = 1,428.57 rubles.

Thus, the payment was calculated as follows: 1*1,428.57*2 = 2,857.14 rubles.

So, we looked at how to register in the ZUP 3.1 (3.0) program the fact that an employee worked on a day off, when such an output is not planned in the employee’s schedule. We focused on how payment for this occurs per day, depending on the installed switch Payment by the hour or by the day.

Also in the 1C ZUP edition 3 program there is an interesting feature that distinguishes it from 1C ZUP edition 2.5. We will analyze it now.

Registration of an employee’s work on a day off with compensation method Time off in the 1C ZUP 3.1 (3.0) program

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✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

Using a document Work on weekends and holidays in the 1C ZUP program version 3, we can reflect the fact that employees work not only on account of increased pay, but also on account of time off. In order for this feature to become available in the document, it is necessary in the section Setup – Payroll follow the link Setting up the composition of charges and deductions and on the tab Absence accounting check the box Time off.

Let's open the document Work on weekends and holidays, now another column has appeared in the tabular part of the document Payment method, in which we can choose either “Increased pay” or “Time off”. In the examples discussed above, we used compensation in the form Increased pay, and the accrual type was automatically loaded into the document Calculation of salaries and contributions Payment for work on weekends and holidays. In the formula for this type of accrual, the indicators were multiplied by two, because Work on weekends and holidays is paid double. Now we will use a different type of accrual with a slightly different formula. In the “Work on weekends and holidays” document, select the “Time off” compensation method and post the document.

Let's recalculate the salary of employee N.S. Petrov. for October. To document Calculation of salaries and contributions Now another type of accrual has been loaded

Let’s open the settings for this type of accrual. Formula for remuneration for work on holidays and weekends without increased pay TimeInDaysHours*CostDayHours, those. in single size . That is, in essence, only payment is made for work on that day; no additional payment is made, since the employee worked on time off.

This day of work in the program is not only paid in a single amount, but the fact of accumulation of one day of compensatory leave for employee N.S. Petrov is also recorded. (All functions - Accumulations register - Days and hours of compensatory leave).

We can then provide this day off to the employee. For this purpose, the program provides a special document Time off(section Personnel - journal All absences of employees or section Salaries - journal Time off). Let’s assume that the employee will take time off in December, then in the document form we will respectively indicate the month, the employee, the number of days off and in what period/day it is provided. Let's review the document. Now this day of leave will be written off, and this day will be a non-working day for the employee.

This very convenient opportunity appeared in the 1C ZUP program, edition 3, which was sorely lacking in edition 2.5.

So, we considered the first option, how a document is registered in the 1C ZUP 3.0 (3.1) program Work on weekends and holidays which is entered if the employee works on his day off. Those. According to the employee’s schedule, this day was planned as a day off, but in fact he worked.

To pay for the work of this day, depending on the chosen compensation method, two predefined types of accrual are used:

Payment for work on holidays and weekends
Payment for work on holidays and weekends without increased pay.

Payment for a holiday in the 1C ZUP 3.1 (3.0) program, if this day is a working day according to the employee’s schedule

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Analysis of 15 life hacks for accounting in 1C ZUP 3.1:

✅ CHECKLIST for checking payroll calculations in 1C ZUP 3.1
VIDEO - monthly self-check of accounting:

✅ Payroll calculation in 1C ZUP 3.1
Step-by-step instructions for beginners:

In this version, we will consider how the program pays for work on a holiday, if this day is a working day according to the employee’s schedule. In the last article, I created in the database an employee L.S. Sokolov, who works on a shift schedule. In the previous publication, I did not go deeper into paying for the holiday, because... The purpose of the article was to understand the issues of setting up surcharges for night hours. However, on a working day according to the employee’s schedule, holiday November 4th(according to the production calendar). This day includes: Turnout (day hours) - 10 hours, night hours - 2 hours. Thus, for work on this day, the employee must receive an additional payment not only for night hours, but also a single additional payment for work on a holiday, both for daytime and night hours.

In the program, this additional payment occurs automatically in the document Calculation of salaries and contributions. For clarity , Let's calculate the employee's salary for November and see how the additional payment for the holiday is calculated. Here we see that in addition to salary payment and additional payment for night work, the employee has two more accruals:

Additional payment for work on holidays (night time))

Why does this happen in the program? To answer this question, let’s open the settings for the types of accruals that appear. Here we see that the developers have provided a special sign for the execution of this accrual. Accrual is in progress Only if the time falls on holidays. Thus, the program determines when an employee’s work schedule will coincide with a holiday.

This coincidence is precisely what these types of accruals track, which is why they were loaded into the document Calculation of salaries and contributions.

Type of accrual Additional payment for work on holidays (daytime) keeps track of time type Turnout, this can be seen on the Time Tracking tab. So, on November 4th the employee has 10 o'clock Turnouts Payment according to salary and EXTRA PAYMENT for the same hours in accrual Additional payment for work on holidays (daytime) according to the formula TimeInDaysHours*CostDayHours.

The accrual type tracks the time type Night hours, this can also be seen on the Time Tracking tab. So, on November 4th the employee has 2 hours Night hours and when calculating wages for November, PAYMENT is made for these hours worked within the accrual type Payment according to salary and additional payment for the same hours in accrual Additional payment for work on holidays (night time) according to the same formula TimeInDaysHours*CostDayHours.

I will not repeat how the cost of a day/hour is calculated in the document Calculation of salaries and contributions. I talked about this in detail in a previous publication, which is available

So, we considered the second option of reflecting the fact that an employee works on a holiday, when this work is planned in the employee’s schedule.

Thus, it is worth noting that the most important thing is to correctly determine which version of work on a holiday we are dealing with. Those. if work on a holiday was previously provided for in the employee’s schedule, then the additional payment for this day is calculated in the program automatically in the document Calculation of salaries and contributions. If an employee goes to work on a weekend or holiday that is not planned in his schedule, i.e. in excess of the monthly norm, then to pay for these days it is necessary to reflect the fact of work in the document Work on weekends and holidays.

That's all I have for today. Stay tuned for the next posts!!!

All employees must be provided with uninterrupted weekly rest. We are talking about weekends. Depending on the working hours, there are two days off (if there is a five-day working week) or one (if there is a six-day working week) (Part 1 of Article 111 of the Labor Code of the Russian Federation).

The general day off is Sunday. And the second day off in a five-day working week is established by a collective agreement or internal labor regulations. As a rule, both days off are provided in a row. Usually the second day off is Saturday (Part 2 of Article 111 of the Labor Code of the Russian Federation).

The Labor Code of the Russian Federation also distinguishes the concept of “non-working holidays”. These include (Article 112 of the Labor Code of the Russian Federation):

January 1, 2, 3, 4, 5, 6 and 8 — New Year holidays;
January 7—Christmas Day;
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—Russia Day;
November 4 is National Unity Day.

In general, work on weekends and non-working holidays is prohibited (Part 1 of Article 113 of the Labor Code of the Russian Federation). However, exceptions are possible. We will remind you about them, as well as the procedure for paying for work on weekends and holidays, in our consultation.

When can I be hired to work on weekends and holidays?

As a general rule, in the case of unforeseen work, on the urgent completion of which the normal work of the organization or its structural divisions depends, as well as in other cases, taking into account the opinion of the elected body of the primary trade union organization, the employee may be required to work on a weekend or holiday. But this will require the written consent of the employee (Part 2 of Article 113 of the Labor Code of the Russian Federation).

You can do without the employee’s consent to work on holidays or weekends if the employee is involved in work to prevent a disaster, industrial accident, natural disaster or their consequences and in other similar force majeure circumstances (Part 3 of Article 113 of the Labor Code of the Russian Federation).

We remind you that disabled people and women with children under 3 years of age can be recruited to work on weekends and non-working holidays only if this is not prohibited for them due to health reasons in accordance with a medical certificate. In addition, such persons will need to be informed, against signature, of their right to refuse to work on weekends or holidays (Part 7 of Article 113 of the Labor Code of the Russian Federation).

If there are circumstances that allow the employer to involve employees in work on weekends or holidays, the employer must issue an appropriate notice.

Payment for work on a day off: Labor Code

For “holiday” work or work on weekends, payment according to the Labor Code of the Russian Federation provides for the use of at least double tariffs. The above means that such work is paid (Part 1 of Article 153 of the Labor Code of the Russian Federation):

for piece workers - no less than double piece rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
for employees receiving a salary - in the amount of no less than a single daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary, if work on a weekend or holiday was carried out within the monthly working time norm, and in an amount of not less than double the daily or hourly rate (part of the salary per day or hour of work) in addition to the salary, if the work was performed in excess of the monthly working time standard.

Let's show this with an example. The employee's salary is 50,000 rubles. The number of working days in a month is 23. In fact, the employee worked 21 working days, and also worked 1 day on a day off. At the same time, the employee was not provided with another day of rest for working on a day off.

An employee’s salary for a month (including work on a day off, which “fits” into the standard working hours) is 47,826.09 rubles. (50,000 / 23 * (21 + 1)). The additional payment for working on a day off will be RUB 2,173.91. (50,000 / 23 * 1). The total monthly salary will be 50,000 rubles (47,826.09 + 2,173.91).

Please note that specific wages on weekends or holidays may be higher than those indicated above. The procedure applied must be established by a collective agreement or a local regulatory act of the employer (Part 2 of Article 153 of the Labor Code of the Russian Federation).

If a day off or holiday is not fully worked

Increased payment is made to the employee for hours actually worked on a weekend or holiday. Therefore, if an employee worked on a day off or a holiday for more than a whole day or shift, then the increased payment will also be made not for the whole day, but in proportion to the time actually worked (Part 3 of Article 153 of the Labor Code of the Russian Federation).

Instead of double pay - a day off

If an employee who worked on a weekend or holiday wishes, he may be given another day of rest in exchange for a working day off (holiday). In this case, work on a weekend or holiday is paid at a single rate, but a day of rest is not paid (Part 4 of Article 153 of the Labor Code of the Russian Federation).

Work on weekends or holidays with a shift schedule

When an employee works on a shift schedule and his shift coincides with a day off, such a day is paid as a regular working day, that is, in a single amount.

But if it turns out to be a holiday, payment should also be made at an increased rate (at least double). Moreover, when work on a holiday was carried out within the normal working hours of the employee for the corresponding period, it is impossible to replace this day with the consent of the employee with a single payment and a day of rest (Recommendations of the Federal Service for Labor and Employment of 06/02/2014).

What if work was done at night on holidays? We talked about the features of paying for night hours on holidays.

Constitutional Court on pay for work on a day off

When an employer pays an employee for work on a day off or a holiday and for such work the employee was not given another day of rest, payment for a working day off should be calculated not only based on salary, but also taking into account compensation and incentive payments, regional coefficients, and percentage bonuses. The Constitutional Court came to this conclusion in its

1. Is it legal to hire employees to work on weekends and non-working holidays?

2. What documents are used to document work on weekends and holidays?

3. What compensation are employees entitled to for working on weekends and holidays?

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct ban on work on such days. And only in exceptional cases can an employer involve employees in working on weekends and holidays. At the same time, in order to prevent violations of labor laws, employment on holidays and weekends must be properly formalized and paid at an increased rate. Read the article on how to do this correctly.

Which days are considered weekends and non-working holidays?

Weekend, that is, days of continuous weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a specific employee of a specific organization. For example, if an employee has a shift work schedule and his work shifts fall on Saturday and Sunday, then for him these days are working days, and no special registration of work on these days is required. Or, if an employee has a six-day working week with one day off on Sunday, then for him Saturday will be a regular working day, and the employer does not need to arrange and pay for work on such a day in a special way. That is a special procedure for recruitment and payment will apply only if the employee goes to work on his day off, established by the internal labor regulations.

WITH holidays the situation is different: they are the same for all employees, regardless of work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for recruitment.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

January 1, 2, 3, 4, 5, 6 and 8 — New Year holidays;
January 7—Christmas Day;
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—Russia Day;
November 4 is National Unity Day.

In some cases, additional non-working holidays may be established at the level of a constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (Part 2 of Article 112 of the Labor Code of the Russian Federation). The key point here is that it is transferred day off day, and a holiday is tied to a specific date. For example, in 2015, the non-working holiday May 9 fell on a Saturday, so the day off was moved to May 11. Thus, if, according to the shift schedule, the employee had to work on May 11, work on such a day is formalized and paid in the usual manner, as on other working days. If the work shift falls on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay for the work at an increased rate.

Conditions for employment on weekends and holidays

In most cases, in order to engage an employee to work on a weekend or a non-working holiday, the employer must obtain consent from him, and in writing. And only in exceptional cases is such consent not required.

The employee's written consent is not required

If an employee is required to work on a day off or a non-working holiday in case of emergency(Part 3 of Article 113 of the Labor Code of the Russian Federation):

to prevent a catastrophe, industrial accident or eliminate their consequences;
to prevent accidents, destruction or damage to the employer’s property, state or municipal property;
to perform work caused by emergency circumstances (fires, floods, earthquakes, etc.).

If an employee is hired on a non-working holiday in accordance with the established shift schedule(during your work shift) to carry out work (Article 103 of the Labor Code of the Russian Federation, Part 6 of Article 113 of the Labor Code of the Russian Federation):

in continuously operating organizations;
related to public services;
urgent repair and loading and unloading operations.

The employee's written consent is required

In addition to the listed cases, the employer has the right to involve employees in work on a day off or a non-working holiday. to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the employee’s consent is required, formalized in writing (Part 2 of Article 113 of the Labor Code of the Russian Federation).

The closest example to us: an accountant going to work during the January holidays to prepare annual reports, payroll, contributions, etc. And although in most cases accountants, as people with a high degree of responsibility, are themselves the initiators of such “holiday” work, it is still necessary to obtain written consent. Otherwise, the employer faces liability for violation of labor laws.

Regardless of the reason for which the employer invites employees to work on a day off or a non-working holiday, for certain categories of employees written consent is mandatory in any case. These categories include (part 7 of article 113, parts 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):

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

In addition to written consent, to legally engage employees from the categories listed above, the following is required (Part 7, Article 113 of the Labor Code of the Russian Federation):

notice of the right to refuse such work, with which the employee must be familiarized with signature;
confirmation that the employee is not prohibited from working on such days for health reasons in accordance with a medical report.

! Note: Absenteeism from work on a day off or a non-working holiday in the absence of the employee’s written consent (in cases where its presence is required) is not a disciplinary violation and does not entail any consequences for the employee.

Prohibition of work on weekends and holidays

The Labor Code of the Russian Federation contains a direct prohibition on hiring the following categories of workers to work on weekends or non-working holidays (even with their consent):

pregnant women (Part 1 of Article 259 of the Labor Code of the Russian Federation);
workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Registration of written consent of the employee

The employee’s written consent can be drawn up either in a separate document or contained in a notice of engagement to work on a weekend or holiday. There are no standardized forms for such notification and written consent, so the employer has the right to develop and apply his own.

Notification of employment on a weekend or non-working holiday can be addressed to each employee individually or to a group of employees, indicating their full names and positions. The second option - notification to a group of employees - is convenient in the case when you plan to involve several employees in the work at once, so as not to “forget” to obtain the consent of each of them. It is advisable to include in the notice:

date of planned recruitment;
the reason that necessitated such involvement;
the fact that the employee has read the notice;
the fact of the employee’s consent (or refusal) to work on a weekend or non-working holiday;
the fact that the employee is familiar with the right to refuse to work on a day off or a non-working holiday (mandatory for certain categories of employees);
the form of compensation chosen by the employee: increased payment or an additional day of rest (indicating the date).

Registration of the manager's order

Involvement of employees to work on weekends and non-working holidays must be formalized by a written order of the employer (Part 8 of Article 113 of the Labor Code of the Russian Federation). There is no mandatory form for such a disposition (order), so each employer develops it independently.

The order is drawn up on the basis of a document expressing the employee’s consent to work on a day off or a non-working holiday (written consent or notice containing such consent). The order states:

Full name and position of the employee(s) involved in work on a weekend or non-working holiday;
date of hiring;
the reason that necessitated such involvement;
the form of compensation chosen by the employee: increased payment or an additional day of rest (indicating the date). If the form of compensation is not determined in advance, then it can be issued by a separate order after completion of the work.

Payment procedure for work on weekends and non-working holidays

For work on a day off or a non-working holiday, employees are entitled (Article 153 of the Labor Code of the Russian Federation):

payment of at least double the amount;

payment in a single amount with the provision of another day of rest.

Thus, the Code establishes only minimum payment amounts Therefore, the employer has the right to provide increased amounts of payment. For example, instead of double payment, the employer can set payment at triple rate, etc. Specific amounts of payment for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulations on Remuneration) or in an employment contract.

! Note: The employee has the right, at his own discretion, to choose the form of compensation for work on a weekend or holiday: increased pay or single pay with the provision of another day of rest. An employer cannot “impose” a form of compensation. However, there is an exception to this rule: if the employee works according to fixed-term employment contract concluded for a period of up to two months. In this case, for work on a weekend or holiday, the only type of compensation is provided for him - payment of no less than double (Part 2 of Article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least double or single, with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice some difficulties may arise, since the specific procedure for calculating the “increased” payment depends on the remuneration system used.

For clarity, the specifics of calculating payment for work on a weekend or non-working holiday are reflected in the table.

Remuneration system	Payment for work on a weekend or non-working holiday
Remuneration system	No other day of rest is provided	Another day of rest is provided
Piecework	At least at double piece rates	At single piece rates
Time-based	At least double the daily or hourly tariff rate for each hour of work on such a day	At a single daily or hourly rate
Salary	The monthly working hours are not exceeded(for example, the work shift fell on a non-working holiday)
	At least at a single daily or hourly rate (part of the salary for one day or hour) in addition to the salary	In the amount of salary
	Monthly working hours exceeded(for example, if an employee went to work on his day off)
	At least at double the daily or hourly rate (part of the salary for one day or hour) in addition to the salary	At a single daily or hourly rate (part of the salary for one day or hour) in addition to the salary

! Note: If part of the working day (shift) falls on a weekend or non-working holiday, then the hours actually worked on that day are paid at double the rate. But if the employee chose another day of rest as compensation, then he is provided a whole day of rest, regardless of the number of hours worked on a weekend or holiday (letters from Rostrud dated March 17, 2010 No. 731-6-1, dated July 3, 2009 No. 1936-6-1, dated October 31, 2008 No. 5917-TZ).

As a rule, the main difficulties are caused by calculating payment for work on a weekend or non-working holiday if the employee has a fixed salary. In this case, as can be seen from the table, it is necessary to take into account the monthly working hours. Standard working hours per month calculated according to the schedule of a five-day work week with two days off on Saturday and Sunday based on the duration of daily work (shift) (Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n). For example, if an employee has a 40-hour work week, then the monthly working time in August 2015 is 168 hours (40 / 5 x 21).

Let's look at the procedure for calculating payment for work on a weekend or holiday in more detail using examples.

Example 1. Work on a weekend or non-working holiday is carried out within monthly working hours.

The operator of Pribor LLC, Yu.A. Mikhailov, who works in shifts, has a 40-hour work week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), one of which fell on a non-working holiday, June 12. Let's calculate the employee's salary for June 2015:

The hourly rate in June is: 250 rubles. (RUB 41,750 / 167 hours)
Number of hours worked in June: 160 hours (8 hours x 20 shifts)
Salary for June: 40,000 rubles. (250 d. x 160 h.)
Payment for a non-working holiday in addition to salary: 2,000 rubles. (250 rub. x 8 hours)
Total salary for June: 42,000 rubles. (RUB 2,000 + RUB 40,000)

In this case, work on a non-working holiday is not paid additionally, that is, the salary for June will be equal to the salary and will be 40,000 rubles.

Example 2. Work on a weekend or non-working holiday is carried out above the monthly norm working hours.

Accountant of LLC "Balance" Voronina E.V. a 40-hour working week and a salary of 25,050 rubles are established. per month. In June 2015, all working days were worked in full, in addition to Voronina E.V. was involved in work on a non-working holiday, June 12 (8 hours). Let's calculate the employee's salary for June 2015:

The employee chose increased pay for working on a non-working holiday without providing another day of rest.

Monthly working hours in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
The hourly rate in June is: 150 rubles. (RUB 25,050 / 167 hours)
Number of hours actually worked in June: 175 hours (167 hours + 8 hours)
Salary for June: RUB 25,050. (150 rub. x 167 hours)
Payment for a non-working holiday in addition to salary: 2,400 rubles. (150 rub. x 8 hours x 2)
Total salary for June: RUB 27,450. (RUB 2,400 + RUB 25,050)

The employee chose to provide another day of rest for working on a non-working holiday.

Payment for a non-working holiday in addition to salary: 1,200 rubles. (150 rub. x 8 hours)
Total salary for June: 26,250 rubles. (RUB 1,200 + RUB 25,050)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours he worked 9 hours), then all hours of overtime work are also considered work on a holiday. At the same time, for the entire period of work on a holiday, only one type of additional payment is accrued - for work on a non-working holiday. It is not possible to accrue additional pay for work on a holiday and for overtime at the same time.

Income tax, personal income tax, contributions from payment for work on weekends and holidays

Payments to employees for working on weekends and non-working holidays are part of the salary, so the following amounts:

are included in the employee’s income and are subject to personal income tax in the general manner (clause 6, clause 1, article 208, clause 1, article 210 of the Tax Code of the Russian Federation);
are subject to insurance contributions to the Pension Fund, Federal Compulsory Medical Insurance Fund, Social Insurance Fund in full (Part 1, Article 7 of Federal Law No. 212-FZ, Clause 1, Article 20.1 of Federal Law No. 125-FZ);
are taken into account in income tax expenses and under the simplified tax system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

In this case, the minimum amount of payment for work on a day off or a non-working holiday, accrued in the amounts established by the Labor Code of the Russian Federation, is clearly included in expenses for tax purposes: double the amount if another day off was not provided, and single amount if another day off is provided.

As for the inclusion of increased payment in expenses, in part exceeding the minimum established by the Labor Code of the Russian Federation, there is no clear position of the regulatory authorities on this matter. Thus, the Ministry of Finance spoke out against the inclusion in expenses of amounts paid for work on weekends and holidays that exceed those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88). However, the Federal Tax Service considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93). Thus, the taxpayer has the opportunity to defend the legality of including in expenses the entire amount accrued for work on a weekend or holiday. At the same time, do not forget that expenses must be justified and documented. That is increased payment must be fixed in internal administrative documents, and the need for involvement should be reflected in the corresponding order.

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Normative base

Labor Code of the Russian Federation
Tax Code of the Russian Federation
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n “On approval of the Procedure for calculating the standard working time for certain calendar periods of time (month, quarter, year) depending on the established duration of working time per week”
Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88
Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93
Letters from Rostrud

dated March 17, 2010 No. 731-6-1,
dated 07/03/2009 No. 1936-6-1,
dated October 31, 2008 No. 5917-TZ

Find out how to read the official texts of these documents in the section