Hourly pay requires a clear calculation of hours worked. Read about the cases in which it applies and what are the calculation rules
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Hourly pay according to the Labor Code of the Russian Federation
Article 100 of the Labor Code of the Russian Federation allows the employer to establish at the enterprise that system of remuneration, which is most economically justified in this situation. Her choice must be indicated in the local regulatory act of the employer. Hourly wages are a special case of the summarized accounting of working hours (Article 104 of the Labor Code of the Russian Federation).
The salary received by the employee may consist only of payments for the hours worked, it is possible to use an incentive bonus part. It may also depend on the norm performed per unit of time, with an appropriate allowance for productive work.
Article 133 of the Labor Code of the Russian Federation establishes requirements for the minimum hourly wage, read more about this below. There is also a limit on the maximum number of hours that an employee can work per accounting period, they can choose a week, month, quarter. The maximum duration of the accounting period is 1 year.
Minimum hourly wage in 2020 in Russia
Legislation prohibits assigning employees wages below the established minimum wage. For non-compliance with this rule, liability is provided in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
In 2018, there was an increase in the minimum wage to 11,163 rubles. From January 1, 2019, the minimum wage amounted to 100% of the subsistence level - 11,280 rubles. In 2020 - 12130 rubles. Accordingly, it is necessary to systematically index the cost of an hour of work for hourly employees.
It is worth paying attention to the fact that depending on the region, the size of the minimum wage may vary. This is due not only to the use district coefficients for the northern regions and territories equated to them, but also with the presence of a tripartite agreement in the region.
To calculate the cost of an hour, you need to calculate the maximum number of working hours per month for a 40-hour work week. And then divide the value of the minimum wage by the number of hours.
The maximum number of hours that can be in a month is 184.
The minimum wage for an hour of work in the Russian Federation from January 1, 2019 is 12,130/184 = 62.9 rubles. This figure is relevant for August and October. In other months, when there are less working hours, the hourly rate is higher.
Hourly wages are such a system that is convenient for use by the worker's staff:
- part-time;
- in flexible working hours;
- at the same time;
- in the mode of uneven distribution of work tasks in the billing period;
- with the inability to accurately standardize their work
Payroll for hourly pay
As we wrote above, minimum size hourly rate depends on the size of the minimum wage. AT recent times this figure is constantly changing, so it is worth setting the rate a little higher in order to avoid breaking the law and constantly issuing additional agreements to employment contracts. Wages for hourly work are calculated by multiplying the number of hours worked by the wage rate.
A part-time accountant worked 67 hours in April. The hourly tariff rate is 235 rubles. The salary for April was 67 * 235 = 15,745 rubles.
How to issue
If this system is already in effect with the employer when hiring a new employee, then necessary condition simply written in employment contract and a job order.
Sample letter of application for a job with hourly wages
When moving within the current labor process a certain procedure is required. Painted it step by step:
Step 1. Issuance of an order on the introduction of a summarized accounting of working hours.
Step 2. Notifying the employee about significant change terms of the employment contract 2 months before the expected date.
Step 3. Signing an additional agreement to the employment contract on the introduction of hourly wages.
Please note that such changes require the consent of the employee. Otherwise, he is subject to dismissal.
Depending on many factors, in particular, on the method of accounting for the employment of employees, the payment of wages at the enterprise can be organized in different ways. Along with piecework, time-based payment is one of the most common. We will consider cases when it is more profitable to introduce its hourly variety, clarify the nuances of labor legislation related to the “hourly rate”, teach how to calculate using a specific example and show how this issue is reflected in the employment agreement with the employee.
Salary is as accurate as clockwork
Accounting for hours worked is mandatory, no matter how the payment of remuneration for work is organized. But under some systems, it is he who is the determining factor that affects the amount of money earned. Money and features of their calculation.
Hourly payment- this is the relationship between the remuneration due to the employee and the time that he actually worked, calculated in hours.
In practice, it is not difficult to introduce it, since the employer is already obliged to take into account working time their employees (part 4 of article 91 of the Labor Code of the Russian Federation).
IMPORTANT! With a salary system or, time accounting is also important, but there the estimated interval is a month. At hourly system tariffs (salaries) are established for each working hour.
Features of hourly pay
Since the hourly wage system is a special case, it is possible to determine when it is more appropriate to apply it from the same positions. If the normalization of work in adequate units is difficult, how to evaluate it from the financial side? For example, you can calculate the number of products made per hour, but you cannot standardize the work of, for example, a lawyer or a teacher in the same way.
Types of "hourly"
Depending on the influence of various production factors different forms of hourly remuneration may apply.
- Regular hourly pay. 1 hour of work has an unchangeable rate, which is not affected by the result issued by the employee (“time is money”). This type of remuneration is used when the quality of work is not as important as the time actually spent at the workplace, for example, the position of a duty officer, security guard, operator, administrator, etc.
- Premium hourly pay. The bonus is assigned for indicators additional to the hours worked, such as the amount of work, declared quality, etc. The amount of the bonus must be agreed in advance, it is added to the established hourly rate.
- Normalized "hourly". In addition to the rate for an hour of work, established by the tariff or salary, an additional payment is guaranteed for strict compliance with the conditions set by the employer. It is advisable to use such a system when overfulfillment production standards undesirable.
Hourly pay according to the Labor Code of the Russian Federation
Taking the hourly wage system as the salary system, the entrepreneur is obliged to be guided by the relevant articles of the labor legislation of Russia:
- Art. 91 speaks of the need to take into account the actual hours worked by each employee charged to the employer;
- Art. 57 of the Labor Code of the Russian Federation obliges to include a condition on hourly pay in an employment contract, since the wage system is its essential condition;
- Part 3 Art. 133 of the Labor Code of the Russian Federation speaks of temporary norms and the corresponding payment - maximum duration working week at 40 o'clock and the fulfillment of the hourly rate according to the production calendar within a month should guarantee hourly employees a salary not lower than the minimum level established by the state ();
- current topical article federal law on the establishment of the minimum wage in Russia.
To whom and when is the "hourly" beneficial?
Benefits for the employer
- a working hour is always the same period of time, and a working day can change its duration, so it is more convenient to operate with hours;
- rates per hour of employment will help to more accurately regulate the amount of due payment in cases where an employee has been absent for a certain time;
- it is more convenient to calculate remuneration for part-time workers, as well as those for whom it applies;
- financial savings, because you pay only busy with work time;
- an additional incentive for the effective use of working time by employees.
"Employment" risks:
- a more complicated calculation system (with strict accounting for the working hours of all staff);
- reduced efficiency of this system without bonuses;
- I need an additional position - the controller and recorder of working hours.
Which employees are suitable for:
- how much you worked - for so much you got, it is very convenient with a flexible schedule, part-time employment or a part-time position;
- ideal for employees whose working day cannot be accurately standardized, for example, teachers (one day he can be busy 6 hours, the other - 4);
- good payment option for uneven load.
Possible disadvantages for employees:
- the employer can sometimes set a fairly large amount of work required to be completed in an hour, and failure to achieve the norm, although it guarantees the payment of an hourly rate (salary), makes it impossible to receive a bonus.
Hourly payroll calculation
To calculate the amount due to an hourly employee, you need to multiply the hourly tariff rate (salary) by the actually worked and recorded time (in hours).
For example, a teacher at a study center foreign languages receives 300 rubles for 1 hour of his employment with a child. He does not have a clear work schedule: today there may be two classes with children, the next day - three, and so on. In January 2017, the tutor worked for 75 hours. For January, he is entitled to 300 x 75 = 22,500 rubles.
ATTENTION! Whatever the cost of the hourly rate is chosen, if within a month the employee has worked out the norm according to the production calendar, he cannot receive less than the minimum wage guarantees - today 7,500 rubles.
Hourly pay and employment contract
The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in an employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to the “hourly” from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be fixed in the relevant orders and local acts firms. You must specify:
- hourly rate(salary);
- the procedure for calculating earnings;
- conditions of bonuses and de-bonuses;
- payment procedure for hours on holidays, weekends and nights;
- specific days of issuing salary (at least 2 within a month);
- additional conditions, if any: probation, social guarantees etc.
An example of an employment contract with the inclusion of an hourly wage condition
Attention! The contract below elaborates those points that relate to hourly wages. The remaining items can be inserted from the regular employment contract at your discretion.
Employment contract with a teacher
Society with limited liability"Smart Children" (abbreviated name of LLC "Smart Children"), hereinafter referred to as the "Employer", represented by General Director Aleksey Stepanovich Razumentsev, acting on the basis of the Charter, on the one hand, and citizen Polyglotov Arkady Konstantinovich, hereinafter referred to as the "Employee" , on the other hand, have entered into this employment contract, hereinafter referred to as the "Agreement", as follows.
1. The Subject of the Agreement
1.1. Under the Agreement, the Employer undertakes to provide the Employee with work according to the labor function stipulated in this agreement: teaching activities in children's center early development, ensure the working conditions provided for by the current labor legislation, local regulatory legal acts of the Employer, pay wages to the Employee in a timely manner and in full, and the Employee undertakes to personally fulfill the conditions specified in this Agreement labor function– provide teaching services, comply with the rules of internal work schedule, other local regulatory legal acts of the Employer, as well as perform other duties stipulated by the Agreement, as well as additional agreements to him.
1.2. An employment contract with an employee is drawn up taking into account the current legislation and is a binding document for the Parties, including when deciding labor disputes between the Employee and the Employer in judicial and other bodies.
2. Basic provisions
2.1. The Employer instructs, and the Employee assumes the execution job duties as an English teacher and German language for children 4-7 years old at the early development school "Smart Children".
2.2. Work under the Contract is the main work for the Employee and is paid by the hour, in accordance with the approved and agreed schedule.
2.3. The place of work of the Employee is a branch of the school "Smart Children", located at the address: Moscow, Zavaruevsky lane, 12.
3. Duration of the contract
3.1. An employment contract with an employee comes into force from the moment of its signing and is valid for six months. The employee must begin to perform his labor duties from September 01, 2016.
4. Terms of remuneration
4.1. The size official salary An employee is 250 rubles per hour.
4.2. Wages are paid to the Employee by transferring funds to the Employee's debit (credit) card twice a month, on the 13th and 28th, or by cash payment at the cash desk of the organization.
4.3. Deductions may be made from the Employee's salary in cases stipulated by the legislation of the Russian Federation.
4.4. The employer sets incentives and compensation payments(surcharges, allowances, bonuses, etc.). The terms of such payments and their amounts are defined in the Regulations on the payment of allowances and bonuses to employees of the company.
4.5. If the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid an additional payment in accordance with an additional agreement.
5. Rights and obligations of the Employee
5.1. The employee is obliged:
5.1.1. To conscientiously fulfill the obligations in accordance with this Agreement.
5.1.2. Comply with the internal labor regulations of the organization and other local regulatory legal acts of the Employer.
5.1.3. Observe labor discipline.
5.1.4. Comply with labor standards if they are established by the Employer.
5.1.5. Comply with labor protection and labor safety requirements.
5.1.6. Carefully treats the property of the Employer and other employees.
5.1.7. Immediately inform the Employer about the occurrence of a situation that poses a threat to the life and health of children, the safety of the Employer's property.
5.2. The employee has the right to:
5.2.1. Providing him with work stipulated by this employment contract.
5.2.2. Timely and in full payment of wages in accordance with their qualifications, complexity of work, quantity and quality of work performed.
5.2.3. Rest, including paid annual leave, weekly holidays, non-working holidays.
5.2.4. Mandatory social insurance in cases stipulated by federal laws.
5.2.5. Other rights established by the current legislation of the Russian Federation.
6. Rights and obligations of the Employer
6.1. The employer is obliged:
6.1.1. Comply with laws and other regulatory legal acts, local regulatory legal acts, the terms of this employment contract.
6.1.2. Provide the Employee with work stipulated by the Contract.
6.1.3. Provide the Employee with equipment, technical documentation and other means necessary for the performance of their labor duties.
6.1.4. Pay in full the wages due to the Employee on time.
6.1.5. Carry out compulsory social insurance of the Employee in the manner prescribed by federal laws.
6.1.7. Perform other duties established by the current legislation of the Russian Federation.
6.2. The employer has the right:
6.2.1. Encourage the Employee for conscientious efficient work.
6.2.2. Require the Employee to fulfill the labor duties specified in the Agreement, to take care of the property of the Employer and other employees, to comply with the law and local regulations.
6.2.3. Involve the Employee in disciplinary and liability in the manner prescribed by the current legislation of the Russian Federation.
6.2.4. Adopt local regulations.
6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation, local regulatory legal acts.
7. Guarantees and compensations
8. Liability of the parties
9. Final provisions
10. Details of the parties
Employer: Umnye deti LLC, TIN: xxxxxxxxxxxx jur. address: Moscow, Zavaruevsky lane, 12.
settlement account: xxxxxxxxxxxxx at Sberbank of Russia, c/c: xxxxxxxxxx, BIC: xxxxxxxxxx.
Employee: Poliglotov Arkady Konstantinovich, registered at the address: Moscow, st. Cherished, 9.18, kV. 135;:, passport: XX хххххххх, issued “October 18, 1995, by the Basmanny Department of Internal Affairs of Moscow.
phone: 095-722-44-78.
From the employer: CEO Smart Children LLC (signature) Razumentsev A.S.
Employee: Poliglotov A.K. (signature)
Note! Those items that are not disclosed in the contract are standard! Those. they can be safely borrowed from a regular employment contract.
The system of remuneration in the company is established collective agreements, industry and regional agreements, local regulations, regulations, in accordance with labor law.
The division of wage systems into subspecies is rather conditional. Usually there are several forms of wage systems:
Time - wage employee depends directly on the hours worked. Fixed rate can be hourly, daily or monthly;
- Piecework - the salary of an employee depends on the amount of work that he performed;
- Commission is a remuneration system in which an employee receives a commission (percentage) from a fixed indicator. For example, 10% of revenue outlet in a day;
- A floating salary system is a system in which an employee's salary can be changed periodically - for example, once a quarter or once a month. Changes may depend on the implementation of the work plan or other indicators;
- Piece-by-piece - when using such a remuneration system, the employee's salary will depend on the complex of work performed by him (in accordance with the piece-by-piece task) for certain period time.
Hourly wages are one of the options for hourly wages. The wages of a worker depend on the number of hours the worker actually worked.
Which employees should be paid hourly wages?
At certain conditions the use of hourly wages is very beneficial for the employer: only the time that the employee is directly engaged in work is paid, it is convenient to calculate wages for part-time workers.
For example, these could be:
- Workers with an uneven workload - for example, promoters involved in work at a particular facility
- Employees whose working time is difficult to standardize - for example, teachers who conduct additional classes in training centers;
- Flexible workers who combine multiple jobs;
- Workers whose labor productivity is costly or difficult to measure.
Employers should take into account that if an employee has worked the norm of working time for a month (based on 40 hours per week), then the salary of this employee cannot be less than the established minimum wage.
How do you calculate hourly wages?
If an employee is on a salary, then his salary is fixed subject to the worked time norm (usually a 40-hour work week). The employee will receive a salary of a certain amount for the worked time norm, regardless of the number of working days according to the schedule according to
There are various forms of remuneration. In the West, and recently in our country, popularity is gaining hourly wages. Is she that good? The Country of Soviets will help you figure out the pros and cons of hourly wages.
Many enterprises use a tariff-free wage system. In this case, the employee's salary depends not so much on his personal success, but on the success of the entire enterprise or its division, as well as the volume of the wage fund. Tariff wage system implies taking into account the results of the work of a particular employee (the amount of work performed or the amount of time worked). Thus, the tariff system of remuneration includes the following forms of remuneration: piecework, time and mixed.
Hourly pay is a special case time wage form. It is used in the event that it is difficult to normalize the work of an employee. It is possible to calculate the number of parts that a worker has produced in an hour, but how to evaluate the work of, for example, a teacher? Of course, with hourly wages, not only working hours are taken into account, but also the qualifications of the employee.
Hourly wages may vary. Simple hourly wages implies a fixed cost of one hour of work, regardless of the result that the employee demonstrates. It is used in cases where the quality of work does not play a significant role. If the hourly wage takes into account the quality or volume of work performed, the hourly rate is added premium. The amount of the premium is agreed in advance. Finally, hourly wages with a standardized task in addition to payment for an hour of work, it implies an additional payment for the accurate completion of the task. It is used in cases where overfulfillment of the plan is more of a disadvantage than an advantage.
Tariff rate is calculated subject to the minimum wage. According to the Labor Code, the standard of working time is a 40-hour work week. This noma cannot be exceeded, but the number of working hours per week may be less - for example, with part-time work. Then the minimum cost of an hour of work is calculated taking into account the minimum wage and the duration of the working week. The tariff rate may be higher than the minimum, for example, taking into account the complexity of the work or the qualifications of the employee, but not lower. With hourly wages, wages are calculated by multiplying the established tariff rate by the number of hours worked.
How Is the hourly wage good for the employer? First, the working hour always has the same duration, unlike the working day. The fixed cost of a working hour will allow you to most accurately calculate the amount earned by an employee, taking into account absence from the workplace for various reasons. Secondly, hourly pay allows you to optimally pay for the work of workers working part-time or weekly, workers or flexible schedules. Thirdly, it allows you to save money - you pay employees only for the hours actually worked. Fourth, hourly pay will help you monitor how efficiently your employees use their working time.
To disadvantages of hourly wages for employers include the complexity of the calculation (it is necessary to keep a strict record of the time of work of each employee), as well as the inefficiency of hourly pay without a bonus. In addition, having saved on the payment of already hired employees, you will have to spend money on paying another one - the one who will control the working hours of colleagues.
And what about the workers themselves? Will they accept hourly wages? If you want to work part-time, flexible schedule or part-time, then hourly wages are what you need. Also, hourly wages are suitable for workers whose working hours cannot be clearly defined- for example, a teacher. One day he may have two pairs, and the next day he may have all six. Often, hourly wages are used to pay workers, visitors, cleaners, etc. Hourly pay is also suitable for part-time waiters, cooks and bartenders (of course, taking into account the additional payment, say, for night work). If you are a student and are looking for (for example, as a promoter or courier) - you will most likely also be paid for an hour of work. Hourly pay is convenient uneven workload. Let's say you know that at the beginning of the month you don't have much work to do, so you have to work your ass off at the office, and at the end of the month the work piles up and you sit overtime. In this case, it makes sense to agree on a flexible schedule and hourly wages - you will definitely know that you are getting paid for what you really worked.
However, some dishonest employers they try to “squeeze” the maximum out of employees, therefore they set a large amount of work for one hour. If you do not cope with it, you will not be added a bonus to the minimum tariff. Also, unless you insist that the employer fixed the hourly wage in the employment contract, it will not fundamentally differ from the “shadow” salary in an envelope. Be sure to make sure that the employment contract stipulates that payment is accrued to you in proportion to the hours worked.
And still, Is hourly pay good or bad? It depends on your occupation, the desired work schedule and the conscientiousness of the employer.
) the calculation of the salary paid to the employee for the performance of a certain amount of labor duties (labor standards) at the specified time is made. This type payment is fixed and is the minimum guaranteed amount accrued for work. It is fixed at the request of the law in the employment contract, along with other conditions.
Tariff rates depending on the time period are divided into monthly, daily and hourly.
Dear readers! Each individual case is individual, so you can check with our lawyers for more information.Calls to all numbers are free.
What might be needed?
May be needed for:
- calculation of salaries for employees with summarized working hours;
- calculation of payment for;
- determining the amount of payments on weekends and holidays;
- payment ;
- payment calculation for .
The calculation of the hourly tariff rate is necessary for the summarized accounting of working hours.
At the same time, each employee has a work schedule and an hourly rate that he must work out in a certain period of time. Schedules and norms are reflected in production calendar. The time of work in such a schedule is measured in hours, so it is most convenient to calculate the minimum wage for work exactly per hour. In the event that an employee has exceeded his norm (worked more hours), it is necessary to calculate the hourly tariff rate and make the appropriate additional payments.
AT state enterprises often workers receive 13 salaries. How its size is determined, you can find out from.
Calculation methods
Depending on the norm of working hours in a month
The formula applied is:
T/h = tariff rate per month: norm of hours (per month)
The norm of hours per month must be taken from the production time sheet-calendar.
Inshina N.N. works in OAO Topol as a salesman on a shift schedule. The salary per month is 20,000 rubles. The production calendar indicates the hourly rate per month - 160 hours. In October 2015, she worked 166 hours.
In order to calculate wages, it is necessary to take into account processing.
- First, the hourly rate is calculated according to the formula: 20,000 rubles: 160 hours = 125 rubles per hour.
- We calculate processing time: 166 - 160 = 6 hours.
For these six hours worked overtime, Inshina needs to accrue a salary supplement. By labor law the first two hours of processing are paid with a coefficient of 1.5, the next - in double the amount:
125 rubles × 2 × 1.5 + 125 rubles × 4 × 2 = 375 rubles. + 1000 rub. - overtime pay. We add them to the salary and get Inshina's salary for October: 20000 + 1375 = 21375 rubles.
If, for one reason or another, an employee has worked fewer hours than the norm, then the daily rate is calculated. working rate and multiplied by the number of hours worked.
Kulagin K.K. at work on a shift schedule has a monthly salary of 15,000. In June, its norm is 150 hours. He worked 147 hours this month.
In order to calculate salaries, the accountant makes calculations:
- Determines the hourly rate: 15,000 rubles: 150 hours = 100 rubles/hour.
- Now you just need to multiply the resulting amount by the number of hours actually worked: 100 rubles per hour * 147 = 14,700 rubles.
This is a fairly simple calculation, however, it has a drawback. The tariff rate depends on the hourly rate, which can be different every month. And the lower the rate of hours, the higher the hourly rate. It turns out that the employee worked less in one month than in another, and will receive a higher salary than in the month in which he worked more.
Savushkin L.L. works as a security guard. Him shift work work. His salary is 19,000 rubles per month. In accordance with the production calendar, in February the norm of hours is 150, in March - 155 hours. In February, Savushkin worked 149 hours, in March - 151 hours.
February salary will be:
- We determine the hourly tariff rate: 19,000 rubles: 150 hours = 126.66 rubles per hour.
- We multiply the result by the time worked: 126.66 rubles / hour * 149 hours = 18872 rubles 34 kopecks.
March salary:
- Hourly rate: 19,000 rubles: 155 hours = 122.58 rubles / hour
- 22.58 rubles / hour * 151 hours = 18509 rubles 58 kopecks.
It turns out that Savushkin, in fact, worked two hours less in February than in March, but his salary turned out to be 362 rubles 76 kopecks.
Depending on the average monthly number of working hours per year
The formula applied is:
T/h = tariff rate per month / norm of working hours per year: 12 months
The norm of working hours is also taken from the production calendar.
Seller Lavrova E.N. works by . The monthly salary is 21,000 rubles. According to her schedule, she worked 120 hours in July 2015.
- We calculate the tariff rate per hour according to the formula: 21,000 rubles / 1890 hours: 12 months = 133 rubles 33 kopecks.
- We determine the salary for July: 133.33 rubles * 120 hours = 15999 rubles 60 kopecks.
This method of calculation allows you not to calculate the hourly rate on a monthly basis, but only once a year. And she will not change all this time. So the employee will receive an amount that directly depends on the amount of time actually worked.
Watchman Kravtsov P.P. works in shifts. His salary is 12,000 rubles a month. In March 2015, the watchman worked 120 hours, in April - 130 hours, in May - 110 hours. The norm of working hours for 2015 is 1800 hours.