Instructions for working at night. Night shifts according to the labor code. How to schedule work and rest for daily shifts

The Labor Code establishes an additional payment for night work, but the differences from regular day work do not end there. Read about who is allowed to work at night, download sample documents.

From the article you will learn:

Night hours - from what time to what time according to the shopping mall

For work at night, the Labor Code establishes clear boundaries: from ten in the evening until six in the morning. There is no need to issue a special order to engage in work at night, but for each hour the management will have to pay the employee at an increased rate. At the same time, the Labor Code does not say anything about “evening time” or “evening shift”. Because of this, the authorities try to pay those who are late at work after 18.00 the same money as the rest of the employees.

In its own way, the employer is right, since the law does not protect "vecherniks" in contrast to "night-nights", and does not oblige management to raise rates. However, infringed workers' rights can defend industry agreements.

Paying for night hours

The legislation is silent on the maximum amount of the allowance for working on night shifts, leaving this decision at the mercy of the employer. There is only a lower bar, below which the allowance cannot be lowered. In accordance with Decree of the Government of the Russian Federation of July 22, 2008 No. 554, the smallest additional payment for work in the evening is 20% for each hour.

The allowance is paid to everyone who works at night. Surcharge for night hours is calculated based on the hourly tariff rate. If, in addition to this, some other payments are due to a person, they are not taken into account and do not affect the amount of wages at night.

When approving the amount of the surcharge, one must be guided by industry agreements, internal regulations of the enterprise (which take into account the opinion of people working at this enterprise) and a collective or labor agreement (part 3 of article 154 of the Labor Code of the Russian Federation).

When workers stay in the office in the evenings and work on the weekends, they expect higher pay. If an irregular day is recognized as overtime work upon an employee’s complaint, you will have to accrue overtime and pay compensation for delayed payments. Read in the magazine "Handbook of Personnel Officer" how to take into account the processing of employees so as not to overpay.

Surcharge for night hours with a shift schedule

Additional earnings in this case depend on hourly rates, which are calculated very simply. First of all, you need to look at what salary is set for the employee - hourly or monthly. After that, it's easy to do the calculation:

• if the employee receives payment for the hours worked every day (at daily tariff rates), the rate is divided by the specific number of hours that are established by law for this category of workers and worked out;
• if an employee's salary is paid according to the month worked (at monthly tariff rates), then his salary is divided by the number of working hours according to the calendar falling on the desired month.

How to arrange work in the evening and at night

The condition of the need to work at night is negotiated when applying for a job. In this case, an employment contract, a shift schedule, etc. are required. The mode of work and rest must be prescribed in the employment contract (Article 57 of the Labor Code of the Russian Federation);

If an employee works at night after the end of his shift (he was delayed due to production needs), issue it in the same way as any overtime work (Article 99 of the Labor Code of the Russian Federation).

The employee must agree to work at night before he starts his shift, and he must agree in writing. To do this, a notification is sent, which indicates the reasons for which it is necessary to go to the night shift, and ask for consent.

The letter indicates that the person has the right to refuse. The notification is made in two copies - one for each party. If the employee is ready to work at night, he gives written consent.

We must not forget that the employee can withdraw his consent at any time. If an agreement was concluded with him on the transfer to night work, then the withdrawal of consent will automatically be equated to the termination of this agreement unilaterally. In this case, the specialist must return to daily work.

Working hours at night

By law, the duration of the night shift is reduced by 1 hour free of charge - the employee does not work this hour. But this rule does not apply in some cases. Night shifts will not be reduced:

In the latter case, the enterprise should form a list of works performed day and night according to the same schedule. This list is drawn up by the LNA or approved collective agreement. When accepting new employees, the personnel officer is obliged to familiarize them with this list. And if candidates are hired specifically for such jobs, this is necessarily prescribed in employment contracts.

The rule of reducing evening work by 1 hour does not apply if the period from 22.00 to 06.00 hours accounted for less than half of the shift worked. But if half the shift (or more) was worked at night, then in the corresponding calendar period the working time norm will be reduced by as many hours as there were night shifts in it.

It doesn’t matter if a person works day or night, in any case he needs to rest and eat. Break for rest and food is not included in working time, lasts no more than two hours and no less than thirty minutes. The employee may be given breaks included in the schedule, for example, for rest and heating. Timing, when the break begins and ends, should be prescribed in the internal labor regulations or in an agreement between the employee and the employer.

Who is not allowed to work at night

Working at night is a serious stress for the body. Therefore, the following are not allowed to work at night:

• pregnant women;
• those who have not yet turned eighteen, except for athletes, actors, underage journalists and circus performers, as well as those who create or perform any works (in accordance with the List of professions and positions, approved by Decree of the Government of the Russian Federation of 04.28.2007 N 252).

• mothers whose children are under three years of age;
• disabled people;
• having disabled children;
• caring for sick family members for medical reasons;
• single parents of children under five years of age, as well as guardians of such children.

The conditions are:

• the state of human health allows you to work at night - there is an appropriate medical report;
• notified in writing of going to work at night;
• received a written consent to the night watch.

If an employee brings a certificate of pregnancy, the boss is obliged to provide her with the same job, but during the day. If there is no such place at the enterprise, the woman needs to be offered an occupation that, given the pregnancy, will be within her power. If the employer does not have a suitable position at all, the pregnant woman should be released, while average earnings behind it must be kept.

Daily work - according to the Labor Code, rest time under this regime is not specifically regulated, employers are guided by the general rules of section V of the Labor Code of the Russian Federation. How many and what should be breaks during daily work, read in this article.

The concept of daily work

Daily work is understood as the performance by the employee of his labor duties within 24 hours. With regard to such a regime, there are no prohibitions in the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), but when establishing it, the following must be taken into account:

• per week, the employee must work no more than 40 hours - part 2 of Art. 91 of the Labor Code of the Russian Federation (on who has a shorter duration working week, read in our article "Reduced hours of work (nuances)");
• during the week, the employee must have a continuous rest of at least 42 hours (Article 110 of the Labor Code of the Russian Federation).
• not all categories of workers can be involved in shift work lasting a day due to the presence of restrictions on the length of the working day / week for certain categories of workers (minors, disabled people, etc. - Articles 92, 94 of the Labor Code of the Russian Federation) - see block - diagram below;
• not all categories of workers can be involved in work according to such a schedule due to the ban on involving them in work at night - Art. 96 of the Labor Code of the Russian Federation (more details in our article “Payment for night work under the Labor Code (nuances)”).

How to schedule work and rest for daily shifts?

The most common schedules in practice are a day after 2 and a day after 3. With such schedules, the requirement for a 40-hour week is violated, so the employer introduces a summarized time accounting provided for in Art. 104 of the Labor Code of the Russian Federation.

Risks! According to Art. 104 of the Labor Code of the Russian Federation, if it is not possible to comply with the daily and weekly working time limits, the employer considers the hours worked as accounting period and controls that they do not exceed the established norm for the accounting period.

The procedure for introducing the summarized accounting of working hours is regulated by the rules of the internal work schedule. Accordingly, these rules also determine the accounting period - a month, quarter, six months or a year. It is not allowed by law to take into account hours worked for more than a year (for workers in the industry with harmful conditions the limit is 3 months - part 1 of Art. 104 of the Labor Code of the Russian Federation).

Note! Thanks to the accounting of working hours, unworked hours can be covered by overworked ones.

The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees.

Consider, using a specific example, the rules for scheduling daily work, for example, for April 2019:

• scheme - in 3 days;
• accounting period - month;
• the number of working days according to the calendar of the five-day working week - 22;
• the number of hours per month that accounted for the reduction in working hours in April 2019 is 1 hour.

The calculation of the norm of hours of working time for a month is carried out in accordance with the Calculation Procedure ..., approved. by order of the Ministry of Health and Social Development of August 13, 2009 No. 588n:

Norm hours \u003d (40 hours x 5 / 22) - 1 hour \u003d 175 hours.

The shift schedule for the month is presented below (C - shift, B - day off).

Working hours and rest time with a daily schedule

The start and end times of work are indicated in the internal regulations and, if necessary, in the employment contract.

According to the Labor Code of the Russian Federation, with a daily work schedule, the rest time is no different from the rest time under other modes of operation. It is established subject to the provisions of Sec. 18 of the Labor Code of the Russian Federation:

• during the working day (shift), the employee must be given a break for rest and meals lasting no more than two hours and no less than 30 minutes, which is not included in working hours (part 1 of article 108 of the Labor Code of the Russian Federation). If an employee is on a 24-hour shift, then during this time, for example, the internal labor regulations may provide for 2 breaks of 1 hour or 4 of 30 minutes. etc.;
• if the employer cannot provide the employee with the opportunity to leave workplace and use the rest time at your discretion (which most often happens with daily work), then the time for eating and rest will be included in the working time.

Note! In accordance with the above, the time sheet may indicate a shift lasting 22 hours (for example, if the employee is given 2 hours for a break during the shift and the employee can leave the workplace) or 24 hours (if the employee could not be absent from workplace).

Weekends are 2 or 3 days (depending on the mode) after 24 hours worked.

Important! Common weekend (Saturday, Sunday) or holidays when a shift falls on them, they are not days off, because the employee works according to his own schedule and the days off for him are determined precisely in accordance with such a shift schedule.

Is the daily schedule a shift work

The daily schedule can be set not only for shift work, but also in the flexible schedule mode provided for in Art. 102 of the Labor Code of the Russian Federation. How they differ - see the table below.

Criteria	Shift work	Flexible working hours
How the schedule is made	Employer with union approval, etc.	By agreement of the parties
Is it possible to put an employee in 2 shifts in a row		Yes, with the consent of the employee
What is overtime (overtime)	Of the hours of work after the shift under Art. 99 of the Labor Code of the Russian Federation + in excess of the norm established for the accounting period	Hours in excess of the norm established for the accounting period
Whether the summarized accounting of working hours is introduced	Necessarily	Necessarily
Is the shift that falls at night reduced by an hour?	shrinking	Not shrinking
How is a shift that falls on a public holiday paid?		At least double
Who can not be put on a day	Pregnant women, minors, disabled people with children under 3 years old, etc.

Note! Regardless of the type of regime in force at the enterprise, the employee retains his labor rights and guarantees. For example, when absent from work good reasons(sick leave, etc.) the employee is not required to work off the missed shift. Of course, all other guarantees provided for by the Labor Code of the Russian Federation are also preserved (the right to annual paid leave, laid down in the reduction of compensation and payments, etc.)

Pay for daily work

Compensation for flexible and shift schedule work has the following features:

• actual hours worked are paid: salary or rate;
• night work is paid at an increased rate in accordance with Art. 154 of the Labor Code of the Russian Federation (in 2019, the increase occurs at least in the amount of 20% of the salary / hourly rate for each hour of night time - see Decree of the Government of the Russian Federation of 07.22.2008 No. 554);
• the day off on which the shift fell is paid at a double rate (except when an employee is given a day of rest for working on a holiday, in which case payment is made at a single rate). If only part of the shift fell on a holiday, then only the hours actually worked on that day are paid at a double rate (part 3 of article 153 of the Labor Code of the Russian Federation) - you can read about the intricacies of the calculation in the article “How holidays are paid with a shift schedule ? ;
• overtime for the first 2 hours is paid at 1.5 times, the next - at a double rate (Article 152 of the Labor Code of the Russian Federation).

Note! All rates / surcharges / increases can be changed by local acts in a direction greater than those established by the Labor Code of the Russian Federation.

Shift work has such specifics that when calculating the amount of hours actually worked, the employee overtime. In this regard, the employer should carefully consider the following points:

• he is responsible for accurately accounting for the overtime of each employee (part 7 of article 99 of the Labor Code of the Russian Federation);
• overtime work should not exceed 120 hours per year (part 6 of article 99 of the Labor Code of the Russian Federation);
• work on weekends and holidays does not apply to overtime (part 3 of article 152 of the Labor Code of the Russian Federation).

To determine the exact amount of payment for overtime work It is recommended that this item be settled at the end of the accounting period.

So, rest time with a daily work schedule is lunch breaks, following several days after work (established by the internal labor regulations), vacation. Saturday, Sunday and public holidays falling on the shift are not days off and overtime. At the same time, the worked days off according to the schedule and holidays are paid at a double rate (or at a single rate, provided that the employee is additionally provided with a rest day).

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

Which established a reduced working time (see table);

Adopted specifically for work at night (for example, a night watchman). However, in the collective agreement, the parties may provide that for the listed categories of workers, the duration of the night shift is also subject to reduction.

Table. Categories of workers who, according to labor code reduced working hours

	Working hours per week	Norm of the Labor Code
students educational institutions under the age of 16, working during the school year in their free time	No more than 12 hours	Part 2 of Article 92
Other employees under the age of 16	No more than 24 hours	Part 1 of Article 92
Students of educational institutions aged 16 to 18 who work during the school year in their free time	No more than 17.5 hours	Part 2 of Article 92
Other employees aged 16 to 18	No more than 35 hours	Part 1 of Article 92
Disabled people of I or II group	No more than 35 hours	Part 1 of Article 92
Workers engaged in work with harmful and (or) dangerous working conditions	No more than 36 hours	Part 1 of Article 92
Women working in the Far North and equivalent areas	36 hours (unless a shorter workweek is provided for by federal laws)	Article 320
Teaching staff	No more than 36 hours	Article 333
Medical workers	No more than 39 hours	Article 350

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

Who shouldn't work at night

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

So, pregnant women and persons under the age of 18 are not allowed to work at night (part 5 of article 96 of the Labor Code of the Russian Federation). However, there is an exception to this rule. Can be used to work at night underage workers if they are involved in the creation or performance of artistic works, as well as underage athletes, labor function which consists in the preparation and participation in sports competitions in certain types or types of sports (part 3 of article 348.8 of the Labor Code of the Russian Federation). Labor activity athletes at night is regulated by the collective or employment contract or other local regulations.

Who can be involved in night shift work only with written consent

Part 5 of Article 96 of the Labor Code of the Russian Federation separately identifies categories of workers whom the employer has the right to involve in work at night only with their written consent. Let's call them:

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

Such an employee can be allowed to work at night not only with his written consent, but also with a medical certificate that confirms that this work not forbidden to him for health reasons. In addition, the employer must writing familiarize these workers with their right to refuse to work at night.

How to pay for night shift work

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

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

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

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

Until August 7, 2008, the minimum amount of additional payment for work on the night shift was not clearly defined. Only sectoral documents adopted during the existence of the USSR were in force. For example, in organizations of industry, construction, transport, communications and processing industries agro-industrial complex The additional payment for night shift work was set at 40% of the hourly tariff rate (official salary) for each hour of work in the respective shift. In trading establishments and Catering the amount of this additional payment was 35% of the hourly tariff rate or salary.

So those organizations individual entrepreneurs Those who previously paid less than 20% of the hourly rate for night work for each hour are required to increase the amount of surcharges. Otherwise Labour Inspectorate may bring them to administrative responsibility.

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

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

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

• funds mass media;
• cinematography organizations;
• TV and video crews;
• theaters, theater and concert organizations, circuses;
• other persons involved in the creation or performance (exhibition) of works.

In this case, the profession or position of the employee must be indicated in the List of professions and positions of creative workers, approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252.

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

Example 1

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

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

For work at night, the employee is accrued:

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

What documents to issue

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

In organizations working in several shifts, it is necessary to draw up shift schedules. They, as a rule, are an annex to the collective agreement. When drawing up shift schedules, the employer is obliged to take into account the opinion of the representative body of employees.

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

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

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

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

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

A unified form of shift work schedule has not been approved. Therefore, the organization develops such a schedule on its own. It can be based on a time sheet (form No. T-12 or T-13). It should be supplemented with two columns designed to familiarize each employee with the shift schedule. In one of them, employees will put the date of familiarization, in the other - their signature.

To reflect in the time sheet the duration of work during the day, the letter code I or the numeric 01 is used, the duration of work at night is indicated by the code H or 02

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

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

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

How to reflect in tax accounting

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

Surcharges for night work are included in labor costs that reduce taxable income. The fact is that these payments are specified in paragraph 3 of Article 255 of the Tax Code of the Russian Federation. In accordance with the above paragraph, labor costs, in particular, include allowances for tariff rates and salaries for night work, made in accordance with the law Russian Federation.

Decree No. 554 establishes only the minimum amount of additional payment for each hour of work at night - at least 20% of the hourly wage rate or official salary calculated per hour of work.

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

Suppose the amount of additional payment for work at night is set in the regulation on wages in force in the organization. Then, in employment contracts with employees, it is enough to make a reference to this provision.

Example 2

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

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

The watchman's hourly rate in September 2008 was 100 rubles. (17,600 rubles: 176 hours). For work at night O.A. Gavrilov received an additional payment of 1,890 rubles. (100 rubles × 63 hours × 30%).

In total for September 2008, the employee was accrued wage in the amount of 18,690 rubles. . In September 2008, when calculating income tax, CJSC Kiparis included this amount in labor costs.

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

Example 3

The guards of the parking lot of LLC "Kashtan" work in shifts. On the oral order of the head of the organization for work at night (from 22.00 to 6.00), security guards are paid an allowance in the amount of 40% of the hourly wage rate. Its payment is not spelled out in employment contracts, and there is no provision on remuneration in the organization.

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

In September 2008, V.E. Smirnitsky for work at night is entitled to an allowance in the amount of 3840 rubles. (120 rubles × 80 hours × 40%). In total for this month, he received a salary of 24,480 rubles. (120 rubles × 172 hours + 3840 rubles).

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

What payroll taxes to charge

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

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

It is not necessary to pay UST from the payments listed in Article 238 of the Tax Code of the Russian Federation, including from all types of compensation established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits determined in accordance with the legislation of the Russian Federation) related to the implementation individual labor duties.

However, the increased night work payment is not a compensatory payment. After all, it does not meet the definition of compensation given in Article 164 of the Labor Code of the Russian Federation. Thus, extra payments for night shift work are subject to UST along with other accruals under employment contracts.

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

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

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

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

Injury insurance premiums wages of employees accrued for all reasons are subject to taxation. This is stated in paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of mandatory social insurance from accidents at work and occupational diseases. The specified contributions are not subject to those types of payments that are named in the List of payments for which insurance premiums are not charged to the FSS of Russia. Surcharges for night work are not included in this list. This means that for any amount of allowances for work at night (including in the amount of more than 20% of the hourly wage rate), it is necessary to accrue insurance premiums for injuries.

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

Suppose a part of the allowance for night work (in an amount exceeding 20% ​​of the hourly tariff rate) was not included in expenses that reduce the tax base for income tax, and UST was not charged on it, since the full amount of this surcharge was not prescribed in a labor (collective) agreement or a local regulatory act. Despite this, personal income tax must be paid on the entire amount of increased payment for night work.

The employer who pays to an individual wages, must fulfill the duties of a tax agent, that is, calculate personal income tax, withhold it from the employee and pay it to the budget. This is the requirement of paragraph 1 of Article 226 of the Tax Code.

Example 4

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

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

In total, UST was accrued in the amount of 4859.4 rubles. (3738 rubles + 542.01 rubles + 205.59 rubles + 373.8 rubles).

From the salary of O.A. Gavrilov's company pays contributions to the PFR to finance only the insurance part of the labor pension. In September 2008, it pays 2616.6 rubles from the employee's salary. (18,690 rubles × 14%) as insurance contributions to the FIU.

The UST payable to the federal budget is reduced by the organization by the amount of insurance premiums accrued to the Pension Fund for the same period. That is, it is obliged to transfer 1,121.4 rubles to the federal budget. (3738 rubles - 2616.6 rubles).

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

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

Example 5

Let's use the condition of example 3. Let's say that in 2008 LLC "Kashtan" set the rate of insurance premiums for injuries - 0.4%.

The 40% allowance for night work paid to the employees of the organization is not fixed either in the labor (collective) agreement or in the local regulatory document. Therefore, the company accrues UST and insurance premiums to the Pension Fund only for that part of the surcharge that does not exceed 20% of the hourly tariff rate. After all, the rest of the surcharge does not apply to expenses that reduce taxable income.

The organization calculated the UST from the salary of V.E. Smirnitsky for September 2008 in this way:

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

Insurance contributions to the Pension Fund from the employee's salary amounted to 3158.4 rubles. (22,560 rubles × 14%). Since the UST payable to the federal budget is reduced by the amount of insurance premiums accrued to the Pension Fund for the same period, the organization will transfer 1353.6 rubles to the federal budget. (4512 rubles - 3158.4 rubles).

Injury insurance premiums are paid from the amount of wages accrued for all reasons. This means that in September 2008 the company will accrue 97.92 rubles. (24,480 rubles × 0.4%).

to the tax base personal income tax the organization will also include the entire amount of wages of V.E. Smirnitsky, that is, 24,480 rubles. From the salary for this month, Kashtan LLC will withhold a tax in the amount of 3182 rubles. (24,480 rubles × 13%)

Many jobs require you to work at night. Security guards, dispatchers, employees of law enforcement agencies, medical staff, employees of air and other carriers, gas stations, printing houses, nightclubs, industrial enterprises and many, many others are forced to work at night. 25% of all working people in our country are involved in night mode. You can also remember the “chronic deadlines” who have to fulfill the “five-year plan” on the last night ...

So what threatens the shift in the rhythm of sleep and wakefulness, laid down by nature itself?

Night work ruins health

Around the world, dozens of studies are conducted annually on how and why the body suffers due to night work. Some researchers even argue that the harmfulness of night work can be compared with excessive drinking and smoking for many years.

Scientists agree that working at night increases the risk of cardiovascular and oncological diseases, diabetes, depression and obesity.

Working at night is a serious damage to human health. By the way, you can earn and "chronic lack of sleep" - this is the usual state of the body, deprived of proper rest. After all, few people, returning after a night shift, fit into bed for 8 hours. In addition, it has been proven that daytime sleep is less deep than nighttime sleep, because it does not correspond to natural biorhythms. As a result, people become aggressive, irritable, or, conversely, distracted and inattentive, their character deteriorates, fatigue quickly accumulates, they are more prone to “professional burnout”, and moving away from the family does not lead to anything good.

However, sleep experts (somnologists) note that these problems are typical only for those who work at night more than 2 times a week. If a person goes to the night shift only once a week and then sleeps well, chronic sleep deprivation does not threaten him.

There are people who really work better at night. These are "people with individual adaptability to night work." At night, their brain works at full capacity, and during the day they are able to completely relax during sleep. But even for them, an immutable rule works: the work schedule must be stable. If the night and day shifts change haphazardly, then the harm to the body will still be enormous.

Previously, scientists were confident that the effects of medium-term sleep loss could be offset by subsequent extended rest, but recent research shows that some aspects of brain function, such as focus, do not fully recover even after three days. Night work kills the brain, experts say. One week - and a person who suffers from regular sleep deprivation risks losing as much as 15 points of his IQ - intelligence quotient. So what to do if there is no escape from night work?

Working night shifts

1. Watch how you feel. pass on time preventive examinations, clinical examination, you should not treat medical examinations before the shift as serfdom. Moreover, they will not be canceled and even, on the contrary, will be strengthened. New inspection rules are being developed, and fines for ignoring them are being tightened. Costing us too much human factor» in case of accidents, so as not to pay attention to the health of those responsible.

And if, on the contrary, no one is interested in your health at work, take care of it yourself. Take your blood pressure and count your pulse before changing. Check if you have forgotten your usual medications. If you have diabetes, make sure you bring sweets and a blood sugar monitor. If you have hypertension, have a blood pressure monitor handy. Sick with bronchial asthma you need to check the fullness of the medicine canisters. All this is trifles, at first glance, but it is they that lead to the most serious consequences in your life and the lives of people who in one way or another depend on your performance.

2. Get enough sleep. An adult healthy person needs to sleep 7-8 hours a day. At night. It is when the body's circadian rhythms are fully tuned to rest. For daytime sleep, the time is extended by 1 hour. Usually they do not do it right: in the morning they sleep “as much as they like”, and then the sleepy ones go to the night shift. Scientists have proven that it is best to get enough sleep just before work, and about 2 hours is enough. Therefore, in the morning it is worth sleeping for about 4-6 hours or a little more, and closer to the shift - to get a couple more hours. Observe sleep hygiene: ventilate the room, buy thick curtains, insert earplugs. Scientists advise in the morning when you return home to put on dark glasses so that bright sunlight does not “wake up” the brain and put it on alert.

3. Follow the daily routine. Coordinate with the management the most streamlined shift schedule - this will allow the body to develop a rhythm of sleep and wakefulness. Plan a schedule for the days you come home. If you work only at night, then approximately the schedule after the shift can be planned as follows: a warm, soothing bath, a hearty breakfast, about 4-6 hours of sleep, lunch, personal time, two hours of sleep, dinner, invigorating shower. And - to change. If the next day is non-working, the morning sleep time should be increased to 8 hours, after which you need to eat well and cheer up as much as possible. It is better to go to bed on this day a little earlier, so that the next free day will be most effective. If you can’t go to bed earlier, then you need to carve out half an hour or an hour for a quiet pastime: take a nap, read, meditate.

4. Eat Science! Doctors who work on the night shift are advised to make a hearty and light breakfast (to better sleep well) with the maximum amount of carbohydrates (porridge, pasta), then lunch, quite late and therefore the most high-calorie, with the maximum amount of fat, and a light and hearty dinner before the shift with a predominance of protein (meat, fish).

People who work at night often eat more in the evening and at night and consume a lot of sweets. This inevitably leads to weight gain or even obesity. Therefore, at night it is best to limit yourself to a “snack” (sandwich, cheese, vegetables) and eat some dark chocolate.

Constant attempts to cheer up with a cup of coffee usually cause only the habit of its immoderate consumption. By the way, it was noted that freeze-dried coffee invigorates only the first hour, then the next component of the drink comes into action - theobromine, which causes drowsiness and decreased attention. Tonic drinks are good only at the beginning and middle of the night shift, taking them in the morning will make it difficult to fall asleep in the future.

5. Take a multivitamin. It is for those who work at night that most doctors advise choosing vitamins with a high content of B and C vitamins, since it has been proven that they are most consumed when the regime is disturbed.

Night work is contraindicated for you if you ....

• are going to get pregnant. It has been proven that women who work the night shift are more likely to earn infertility due to sharp fluctuations in hormone levels in the blood;
• are expecting a baby. No amount of money is worth agreeing to work the night shift! Such changes in the daily routine threaten premature birth and a number of pathological conditions for both the expectant mother and the fetus;
• breastfeed. Nursing mothers work at night is categorically contraindicated;
• have not reached the age of 18. It is illegal for children and teenagers to work night shifts.

Valentina Saratovskaya

Photo by thinkstockphotos.com, photo collage by Alina Trout

In accordance with the international classification, the term "night work" means any work that is carried out for a period of at least 7 hours in a row, including the interval between midnight and 5 a.m.<*>. Part one of Article 96 of the Labor Code of the Russian Federation provides for a clearer framework for night time - this is the period from 22 hours to 6 hours.

<*>Article 1 of the ILO Night Work Convention No. 171 dated June 26, 1990. Despite the fact that the Convention has not yet been ratified by the Russian Federation, its provisions are of interest to employees organizing night work.

Why does an employer need to involve their employees in work at a time when the vast majority of people use it for rest and sleep?
The main motive that guides the employer is the desire to achieve high economic results: production growth, increasing its efficiency, increasing production potential, reducing the need for capital investments, etc. The employer strives to use the available production capacities to the maximum, to ensure that the physical wear and tear of the equipment used is ahead of its obsolescence, so that unique and expensive equipment is used without interruption.
The use of night work is also conditioned by other reasons, for example, the need to ensure a continuous production process, when technology does not allow the employer to stop production at night (for example, maintenance blast furnace), the duration of the production process, which exceeds the daily work rate, the need to ensure the protection of the employer's property, the obligation to monitor the operation of equipment around the clock, etc.
In almost all cases, the goals of the introduction of night work from the point of view of employers are good. However, in order to "curb" their desire to transfer everyone to a round-the-clock mode of operation, legislators have placed legal "barriers" in their way, due to social, ethical and other aspects.
Let's consider them in detail.

Organization of work of workers at night

First of all, the legislator outlined the boundaries of night time, defining in the first part of Article 96 of the Labor Code of the Russian Federation that the time from 10 p.m. to 6 a.m. is considered night time.
The next thing the legislator did was to introduce a rule in the second part of the named article of the Code, according to which the duration of work (shift) at night is reduced by 1 hour. What is the reason for such a decision of the legislator?
The night shift is the most difficult in terms of physiological addiction, sleep and well-being. During the night shift, errors and rhythm in the performance of work are especially intensified, and fatigue accumulates. Studies show that after several night shifts in a row, sleep deprivation usually accumulates, which affects work productivity and increases the likelihood of an accident. Also, according to research, the number of pronounced "larks" and "owls" is only 5% of the population. Most workers need more than 1 week for their body to fully get used to night work. Any partial addiction is lost on the weekend following the night shift. Thus, the biorhythms of permanent night workers are always in a state of disturbance.<*>.

<*>Peter Knauth. Duration of work // Encyclopedia of Safety and Occupational Health. Volume 2 - International Labor Office, Department of Labor and social development RF, 2001. - S. 309.

That is why the legislator reduced the duration of work (shift) at night by 1 hour - in order to improve the portability of night work. The exception is employees who have already established a reduced working time (for example, employees employed in work with harmful and (or) dangerous working conditions, etc.), as well as employees who are hired specifically for work at night (part three of Article 96 Labor Code of the Russian Federation). For these workers, night work is not reduced, unless otherwise provided by the collective agreement.
According to the fourth part of Article 96 of the Labor Code of the Russian Federation, the duration of work at night is equalized with the duration of work in the daytime in cases where it is necessary for working conditions, as well as in shift work with a 6-day working week with 1 day off; the list of these works may be determined by a collective agreement, a local normative act. For employees of some industries, the legislation provides for a clarification of the above rule, in particular, the Regulation on the peculiarities of the working hours and rest time of communications workers with a special nature of work, approved by order of the Ministry of Communications of Russia dated September 8, 2003 No. 112, it is established that with continuous round-the-clock operation of communications work at night is equalized with the duration of work during the day, when it is necessary for working conditions.
As follows from the Decree of the Council of Ministers of the USSR of February 12, 1987 No. 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift mode of operation in order to increase production efficiency” (as amended on November 19, 2003), which is applied in part , which does not contradict the Labor Code of the Russian Federation, the introduction of the specified regime, in which work (shift) at night is reduced by 1 hour, is carried out by the organization without reducing targets in terms of production volume and labor productivity. This means that the employer himself should be interested in providing the most favorable conditions for highly productive work and good rest.
In order to fully utilize the potential of the staff, it is necessary to start solving all production and social issues already at the stage of planning the transfer of production to a multi-shift operation.
When redistributing workers across shifts, the proposals and wishes of the team should be taken into account to the maximum extent, using surveys, questionnaires and other forms of identification for this. public opinion. It follows the same path world practice: prior to the introduction of night work schedules, the employer shall consult with the representatives of the workers concerned on the specific content of such night work schedules and forms of organization of night work that are most suitable for the undertaking and its personnel, as well as on the necessary measures for occupational health and social -household services.<*>In the same way, Article 103 (Part Three) of the Labor Code of the Russian Federation directly instructs the employer, when drawing up shift schedules, to take into account the opinion of the representative body of employees.

<*>Article 10 of the ILO Convention on night work of 26.06.1990 No. 171.

Night work can have a negative impact on family life, social participation and social contacts. The depth of the problems may depend on many factors such as the type of shift system, gender, age, marital status, composition of the worker's family, etc. Compared to other shift systems, permanent night shifts have the most negative effect on family members who must adjust their lifestyle under this schedule, on the employee's ability to perform his family functions.
However, some workers see certain benefits in night work. For example, night shift workers tend to feel more independent and have less of a sense of supervision. Moreover, since the work is harder, the “team spirit” develops faster among the night staff. However, in most cases, night work is chosen for economic reasons - because it means an increase in income due to higher pay for night hours.<*>

<*>Peter Knauth. Duration of work // Encyclopedia of Safety and Occupational Health. Volume 2. - International Labor Office, Ministry of Labor and Social Development of the Russian Federation, 2001. - P. 312.

When deciding on the composition of night shifts, one should not only be guided by considerations of the expediency of using certain workers, but also take into account the circumstances of workers with family responsibilities and other categories of workers. Moreover, the legislator requires a special approach to these workers in the relevant articles of the Labor Code of the Russian Federation.
So, according to part five of article 96 of the Labor Code of the Russian Federation, the following are not allowed to work at night:

These restrictions are caused by the psycho-physiological and age characteristics of these categories of workers, and the establishment of prohibitions is the implementation of the state policy for the protection of motherhood and childhood, ensuring the health of young people. Moreover, as the Plenum of the Supreme Court of the RSFSR explained in its resolution of December 25, 1990 No. 6 “On some issues arising from the application by the courts of legislation regulating the labor of women” (as amended on January 15, 1998), the refusal of a pregnant worker to work at night cannot be considered as a violation of labor discipline, regardless of the nature of the work duties, even if only part of the work shift falls at night.
The legislator also established certain protection against arbitrary involvement in work at night in relation to other categories of workers listed in part five of Article 96 of the Labor Code of the Russian Federation:

The listed employees may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. This is explained by the fact that when caring for a child or another family member, such workers, due to objective circumstances, have a reduced amount of free time and sleep duration. In order to create favorable conditions that allow them to combine work with social life, labor legislation grants them the right to work at night at their own discretion.
As for the disabled, their right to choose a night work regime is also limited by their state of health. It must be said that the first version of Article 96 of the Labor Code of the Russian Federation established a strict ban on employing disabled people to work at night. This prohibition was established regardless of whether work at night is contraindicated for a disabled person or not. Meanwhile, not every disability prevents normal work at night, for example, this, as a rule, is not prevented by a disorder in the functions of the organs of vision and hearing, and in some cases, the musculoskeletal system. In addition, there are many jobs, the performance of which at night requires less physical and emotional stress from the employee. The ban on engaging in such work at night worsened the situation of disabled workers. Therefore, Federal Law No. 97-FZ of July 24, 2002 “On Amendments and Additions to Article 96 of the Labor Code of the Russian Federation” left such a ban only for disabled people with medical contraindications, and engaging disabled people who do not have medical contraindications to work at night was subject to their written consent.
According to part five of Article 96 of the Labor Code of the Russian Federation, when deciding on the issue of engaging in night work, the above workers must be familiarized in writing with their right to refuse to work at night. These requirements predetermine a special approach to formalizing the involvement of these categories of workers. The most common form is to receive from the employee an application for consent to work at night. Such a statement may be drawn up in any form or on a stencil form developed by personnel service. In a number of organizations, the execution of documents called “Consent to work at night” is practiced.
It doesn't matter what the title of this document is. It is important that it contains the express consent of the worker to carry out his labor obligations at night, an indication of the absence of medical contraindications and confirmation that the employee was familiar with his right to refuse to work at night (an example of such a document is given in the "PAPERS" section - p. 75). It seems that the employer must request such consent in each case when he intends to involve the employee in night work, as well as in writing to acquaint the employee with his right to refuse to work at night (in the form of an offer or a separate notice ( approximate form is given in the section "PAPERS" - page 76). In this way, the involvement of employees already working in the organization to work at night is formalized (for example, when placing an employee on a night shift, etc.).
However, part five of Article 96 of the Labor Code of the Russian Federation provides for obtaining the consent of the employee not only as a condition for including the employee in the night shift, engaging him in one-time work, etc., but also for receiving specifically for work at night. In the latter case, the relationship is formalized in a different way. First of all, the condition of working at night should be included in the employment contract as a feature of the regime of work and rest, which, according to part two of Article 57 of the Labor Code of the Russian Federation, should be reflected in the contract as an essential working condition, if this regime differs from general rules established in the organization. The employee's consent can be expressed in separate document(for example, an application for employment), the details of which, together with the details of a medical report indicating that work at night is not prohibited to the employee for health reasons, are indicated in the employment contract.
In practice, certain difficulties arise when deciding whether an employer can involve an employee in night work, based on his oral message that night work is not prohibited to him for health reasons. Based on the fact that the legislator formulated it as a separate, but indispensable condition for engaging in work at night, it seems that the employer should not rely on the words of the employee, but ask the latter to submit a medical report, from which it would follow that contraindications for work in night time is not available. At the same time, it should be noted that an indication of this fact in the employee's statement of consent to work at night will not be superfluous.
Part six of Article 96 of the Labor Code of the Russian Federation provides for the possibility of deviating from the generally established rules for creative and other categories of workers: mass media and professional athletes in accordance with the lists of categories of these workers, approved by the Government of the Russian Federation, may be determined by a collective agreement, a local regulatory act or an agreement between the parties to an employment contract. To date, the Government of the Russian Federation has not approved this list, referring to the need to make appropriate changes to the Labor Code of the Russian Federation.
With regard to other employees, it should be borne in mind that if the regime of work and rest is essential condition of the employment contract and does not involve night work, then the involvement of such workers in night work must be carried out according to the rules provided for by part one of Article 72 of the Labor Code of the Russian Federation (individual cases) or parts one and two of Article 73 of the Code (for example, the introduction of a shift regime for night work).
When choosing a shift system (developing a schedule), the following considerations should be followed. The transition from one shift to another is recommended to be carried out regularly after a certain number of working days in accordance with the shift schedule. In this case, a direct (day, evening, night, day, evening, etc. "in a circle") order of alternation of shifts or a reverse one (day, night, evening, day, night, etc.) is allowed. Intersectoral recommendations for the development of rational modes of work and rest<*>recognize as more preferable the direct order of alternation of shifts (day, evening, night, day, evening, etc.), since it corresponds to the natural daily rhythm of human natural processes. In any case, shift rotation should be preferred over full-time night work.

<*>Moscow, Publishing house "Economics", 1975.

It is also worth thinking about how to reduce the amount of night work and its negative impact on workers, for example, by:

When solving the issues of organizing the work of workers at night, when drawing up shift schedules, one should also remember the requirements of Article 103 of the Labor Code of the Russian Federation, which establishes, among other things, a ban on working for two shifts in a row (part five), and the employer’s obligation to bring shift schedules to the attention of employees later than 1 month prior to their entry into force.

Providing conditions for rest, food and travel of employees

Night shifts should without fail provide for breaks in work (this follows from Article 100 of the Labor Code of the Russian Federation), despite the fact that some employers consider such breaks “unproductive interruption of working time”.
The time of work and rest during the shift should be in an optimal ratio in order to minimize fatigue. We must not forget about social aspect rest period (meaning communication between employees).
The schedule and the total duration of breaks should take into account the burden that workers bear due to the peculiarities of night work.
A break is also needed for eating, for which the employer should take care of organizing hot meals for employees, establishing a convenient working mode for canteens and buffets at work, or coordinating the break time with the opening hours of third-party catering establishments.
It should be borne in mind that working at night leads to a change in the sequence and hours of eating (at night, the stomach cannot cope with the composition and quality of a typical daytime meal). Therefore, during night work, it is recommended to set the main meal time before 1.00 am. These foods should be high in protein, not carbohydrates, and low in fat. At about 4.00 - 4.15, nutritionists advise snacking on fresh fruit or dairy products<*>.

<*>Peter Knauth. Duration of work // Encyclopedia of Safety and Occupational Health. Volume 2. - International Labor Office, Ministry of Labor and Social Development of the Russian Federation, 2001. - P. 317.

It is well known that night shift productivity is reduced if the work consists of boring, repetitive, monotonous tasks. Therefore, efforts should be made to provide manufacturing process a break for physical education, which will increase the tolerance of night work.
When introducing night work, the employer should also take into account social and domestic factors and carry out a number of the following organizational measures:

-	coordinate the start and end of night shifts with schedules and routes for ground passenger transport common use in order to create maximum convenience for workers working at night;
	take measures to limit or reduce the amount of time night workers spend traveling between their place of work and their place of residence, as well as to eliminate or reduce the additional costs associated with their travel and improve their safety when traveling at night;
	provide collective means of transport for persons working at night, if at this time of day public transport does not function;
	provide appropriate compensation for additional overnight travel costs.

Accounting for night work

According to the third part of Article 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee.
Working hours for certain periods calculated according to the calculated schedule of a 5-day working week with 2 days off, based on the following duration of daily work (shift):

The norm of working time calculated in the specified order applies to all modes of work and rest.<*>.

<*>Letter of the Ministry of Labor of Russia dated August 9, 2002 No. 1202-21.

As already noted, the duration of work (shift) at night is reduced by 1 hour. The Labor Code of the Russian Federation does not say anything about whether the reduction in the duration of night work reduces the established norm of working hours (40 hours a week), and does not regulate the obligation to work these hours. However, back in 1987, it was established by law that the total number of working days per year with a reduction in night work by 1 hour in a 3-shift regime for most organizations (industry, transport, communications, processing industries of the agro-industrial complex, etc.) should not exceed total number working days for 1-shift and 2-shift work (paragraph 10 of the Decree of the Council of Ministers of the USSR dated February 12, 1987 No. 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift work mode in order to increase production efficiency” (with as of November 19, 2003. In addition, in the Explanation of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated May 7, 1987 No. 14 / 14-38 “On the procedure for applying additional payments and providing additional holidays for work in the evening and night shifts ... provided for by the Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 12, 1987 No. 194 "(approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of May 7, 1987 No. 294 / 14-38), it was indicated that reduction of working time in the night shift is not subject to working off. Practice shows that at present, most organizations, when keeping records of the working time of night shifts, adhere to just such an approach.
To record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, as well as to obtain data on hours worked, unified form No. T-13 "Time sheet", approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. When separate management accounting of working time and calculation of wages with personnel, it is allowed to use section 1 "Accounting of working hours" of the time sheet in the form approved by the same resolution of the State Statistics Committee of Russia - No. T-12 "Time sheet and calculation of wages" - as an independent document (without filling in section 2 “Settlement with personnel for remuneration”).

Pay at night

It follows from Article 154 of the Labor Code of the Russian Federation that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts; the specific size of the increase is established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the labor contract. It must be said that at present there is no single regulatory legal act that establishes a lower limit on the amount of additional payment for night work.
So, for enterprises and organizations of industry, construction, transport and communications, as well as in the processing industries of the agro-industrial complex, the additional payment for work on the evening shift is 20%, and for work on the night shift - 40% of the hourly tariff rate (official salary) for each hour work in the corresponding shift (paragraph 9 of the above resolution of the Council of Ministers of the USSR dated February 12, 1987 No. 194). In 2002, the Supreme Court of the Russian Federation recognized this provision as illegal. At the same time, in its decision of May 21, 2002 No. GKPI 2002-353, the Supreme Court of the Russian Federation proceeded from the fact that at present, in accordance with the Labor Code of the Russian Federation, specific amounts of increased pay for night work are established by employers, taking into account the opinion of the representative body workers, a collective agreement, an employment contract, and, therefore, these issues (on the amount of additional payment for night work) should be resolved in a different manner than provided for in paragraph 9 of the above resolution. However, the Presidium of the Supreme Court of the Russian Federation, by its decision of November 19, 2003 No. 48pv-03, the above decision of the Supreme Court of the Russian Federation regarding the establishment of an additional payment in the amount of 40% of the hourly tariff rate (official salary) for each hour of work in the night shift and 20% of the hourly tariff rate (official salary) for each hour of work in the evening shift canceled. At the same time, the Presidium drew attention to the fact that, in accordance with Article 423 of the Labor Code of the Russian Federation, government decrees former USSR are applied on the territory of the Russian Federation in the part that does not contradict the Labor Code of the Russian Federation. By virtue of this norm, the current legislation also includes the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated February 12, 1987 No. 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift operation in order to increase production efficiency”. Article 154 of the Labor Code of the Russian Federation regulates wages for night work. This time is defined by the Labor Code of the Russian Federation as the time from 10 p.m. to 6 a.m. (Article 96). Based only on these norms, the Supreme Court of the Russian Federation concluded that the amount of payment for work in night and evening shifts is not defined in the articles of the Labor Code of the Russian Federation, and, therefore, additional payments for multi-shift work should not be made. Meanwhile, Article 103 of the Labor Code of the Russian Federation establishes a work schedule of 2, 3 and 4 shifts, therefore, it provides for evening and night shifts. Working conditions in the evening and night shifts are a deviation from normal working conditions and require higher pay. Additional payments for work on the night shift and for work on the evening shift, related to the regime and working conditions, relate to payments of a compensatory nature, which, by virtue of Article 149 of the Labor Code of the Russian Federation, are defined as payments for work that deviates from normal, and are subject to increased payment. The Presidium found that the reference to part two of Article 154 of the Labor Code of the Russian Federation, according to which the specific amount of the increase is currently set by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the labor contract, was made by the Supreme Court of the Russian Federation without taking into account the provision of part one of that the same article of the Code that the indicated amounts of the increase must not be lower than the amounts established by laws and other regulatory legal acts. The named resolution is such a normative legal act, in paragraph 9 of which the specific amounts of the increase in surcharges for work in multi-shift mode are established.
However, the Presidium upheld all other conclusions of the Supreme Court of the Russian Federation regarding the paragraph of the resolution under consideration. So, in particular, the rule indicating that the extra payment for night shift work is made if at least 50% of its duration falls at night (from 10 pm to 6 am), was nevertheless recognized as contradicting modern labor law, since Article 154 of the Labor Code of the Russian Federation establishes that an increased amount is payable every hour work at night, regardless of what proportion of the work shift is night work. That is, regardless of the name of the shift, only hours that fall between 10 p.m. and 6 a.m. are subject to increased payment.
It is noteworthy that the legislator is planning to clarify the first part of Article 96 of the Code precisely as to what is meant by the night shift. Amendments to the project federal law"On the introduction of amendments and additions to the Labor Code of the Russian Federation" (draft No. 329663-3, adopted State Duma RF in the first reading of 06/20/2003), which will be considered at the second reading, it is planned to supplement the specified norm with the following explanation: "A night shift is considered if at least half of its duration falls at night." Whether this amendment is taken into account will also depend on the procedure for remuneration of night work.
Employers should pay attention to the fact that the above provisions of paragraph 9 of Decree of the Council of Ministers of the USSR dated February 12, 1987 No. 194 on a 40% surcharge for night shift work apply to workers working in two and three shifts in organizations of industry, construction, transport and communications, as well as in the processing industries of the agro-industrial complex.
As for other industries economic activity, then the procedure for remuneration of their employees at night is established by the sectoral regulatory legal acts listed in Table 1.

Table 1

No. p / p	Employees/employees	Payment amount	Regulatory act
	Textile and bakery workers	50% hourly rate	Decree of the Council of Ministers of the USSR dated 11/16/1972 No. 822 "On increasing industrial workers additional payment labor for night work
	Hotel workers	35% rate (salary)	Decree of the USSR State Labor Committee No. 66/3-138 dated February 21, 1990 "On improving the organization of wages and introducing new tariff rates and official salaries of employees at the expense of enterprises (associations) and organizations of housing and communal services and consumer services population (non-productive types of services)"
	Employees of housing and communal services, including rescue services, and public services		Decree of the State Committee for Labor of the USSR dated 19.06.1990 No. 242 / 10-9 "On the establishment of additional wages for employees of enterprises (associations), organizations and divisions of housing and communal services and consumer services for the population for work at night"
	Workers of paramilitary, professional fire and watch guards	35% hourly rate (salary)	Decree of the USSR State Committee for Labor dated 08/06/1990 No. 313 / 14-9 "On the remuneration of security workers at night"
	medical staff engaged in the provision of emergency, ambulance and emergency care, field personnel and communication workers of stations of ambulance and emergency departments medical care		Decree of the Ministry of Labor of Russia dated 08.06.1992 No. 17 "On the size of allowances and additional payments for health workers and social protection population" (as amended on February 19, 2004)
	Employees engaged in core activities railways		Order of the Ministry of Railways of Russia dated December 15, 1997 No. 24Ts "On improving the system for organizing the wages of employees engaged in the main activities of railways" (as amended on September 21, 2003)
	Medical personnel and other employees of mobile teams directly involved in the provision of assistance in emergency situations	100% hourly rate (salary)
	Medical staff and drivers ambulance transport	50% hourly rate (salary)	Decree of the Ministry of Labor of Russia dated July 14, 1999 No. 23 "On the conditions for remuneration of civilian personnel of the All-Russian Center for Emergency and Radiation Medicine of the Ministry of the Russian Federation for civil defense, emergencies and Elimination of Consequences of Natural Disasters" (as amended on 14.04.2000)
	Health care workers, including full-time ambulance drivers motor transport enterprises and other organizations	50% of the hourly tariff rate (official salary)	Order of the Ministry of Health of Russia dated October 15, 1999 No. 377 "On approval of the Regulations on the remuneration of healthcare workers" (as amended on September 5, 2003)
	Employees customs authorities	35% hourly rate (salary)	Order of the State Customs Committee of Russia dated November 30, 2000 No. 1082 "On approval of the Instruction on remuneration of employees of the customs authorities of the Russian Federation on the basis of the Unified tariff scale"(as amended on 09/08/2004)
	Members of election commissions of constituent entities of the Russian Federation, territorial, precinct election commissions with a decisive vote, employees of the apparatus of election commissions during the preparation and conduct of elections of the President of the Russian Federation	double size	Decree of the Central Election Commission of the Russian Federation of December 16, 2003 No. 68 / 608-4 "On the amount and procedure for paying compensation and additional wages (remuneration) to members of election commissions of constituent entities of the Russian Federation, territorial and precinct election commissions with the right to vote, employees of the apparatus of election commissions , as well as payments to citizens involved in work in these commissions during the preparation and conduct of elections of the President of the Russian Federation"
	Employees and workers of the State Courier Service of the Russian Federation	40% hourly rate (salary)	Decree of the Government of the Russian Federation of February 13, 2004 No. 78 "On the conditions for remuneration of employees and workers of the State Courier Service of the Russian Federation"

Surcharges for night work are also set by industry tariff agreements. Thus, the Sectoral Tariff Agreement for the Road Sector for 2002-2004 stipulated that in organizations of the road sector, an additional payment for work at night is made in the amount of at least 40% of the tariff rate.
The same size was established for employees of construction and industry organizations. building materials Industry Tariff Agreement for Construction and Building Materials Industry of the Russian Federation for 2002-2004.
As a general rule, hourly tariff rates for determining additional wages for work at night are calculated:

Taking into account all of the above, we will give an example of calculating the amount of additional payment for work at night.

Example
The tariff rate of an employee per month is 5,600 rubles. The norm of working time for April was fully worked out (151.2 hours, of which 48 hours were at night). In accordance with the Regulations on Remuneration of Labor, the additional payment for night work is 40% of the tariff rate.
In this case, the monthly salary will be equal to:
5 600 rub. + 711 rub. 11 kop. = 6 311 rub. 11 kop.,
where
5 600 rub. - tariff rate;
711 rub. 11 kop. - Surcharge for night work (5,600 rubles / 151.2 hours x 48 hours x 40%).

In addition to the above surcharges, local regulations may also provide for other material compensation for work at night, for example, remuneration for the overall results of work based on the results for the year, free or reduced-price hot meals for night shift workers.

Once again, I note that only one system financial incentives may not be sufficient to compensate workers for night work. The personnel service should pay no less attention to moral incentives, such as the priority provision of holiday vouchers to employees who have worked the largest number of night shifts, preferential provision of vacations for them, and the provision of other social services.