There are cases when the Labor Code allows companies to apply the summarized accounting of working hours. However, this is not always easy to do in practice. Consider all the subtleties of this accounting.
WHAT IS TOTAL ACCOUNTING
If in an organization, under the conditions of production or when performing certain types work, the daily or weekly working hours cannot be observed, the introduction of a summarized accounting of working hours is allowed. This is done so that the working hours for accounting period(month, quarter and other periods) did not exceed the normal number of working hours. The accounting period cannot be more than one year. This is stated in article 104 of the Labor Code of the Russian Federation.
The normal number of working hours for the accounting period for employees, working time which are taken into account in total, is determined on the basis of the established weekly working hours. For those employees who work part-time or shift or part-time work, the normal number of hours worked per reference period is reduced accordingly.
Thus, if the specifics of the work of the enterprise does not allow setting a working time schedule for employees, according to which they would work 40, 36, 35 or 24 hours per week, then it is more convenient to use the summarized accounting of working hours. In this case, the employer must organize the workflow so that the working time norm is worked out by the employee for the accounting period, for example, for a month. At the same time, the duration of work may vary on each day of the accounting period. The main thing is that it should be balanced within the accounting period.
HOW TO INTRODUCE TOTAL ACCOUNTING
Article 104 of the Labor Code of the Russian Federation states: the procedure for introducing summarized accounting of working hours is established by the rules of internal work schedule. Let's assume that when the company developed and approved such rules, there was no need for the summarized accounting of working hours. And then it had to be introduced. How to do it?
The document that amends the rules may be an order. However, since the employer approves the internal regulations themselves, taking into account the opinion of the representative body of the company's employees (Article 190 of the Labor Code of the Russian Federation), this procedure must also be observed when making changes to them.
In addition, Article 22 of the Labor Code of the Russian Federation says that the employer is obliged to acquaint employees against signature with the adopted local regulations directly related to their labor activity. Therefore, with the order introducing the summarized accounting of working hours, it is necessary to familiarize all employees who are concerned.
WHEN TOTAL ACCOUNTING IS INTRODUCED
The only case when summarized accounting must be introduced is provided for by Article 300 of the Labor Code of the Russian Federation. This is a shift work method. According to article 297 of the Labor Code of the Russian Federation, the rotational method is a special form of implementation labor process out of place permanent residence workers when their daily return home cannot be ensured.
As follows from Article 102 of the Labor Code of the Russian Federation, the flexible working time regime implies that the beginning, end or total length of the working day is determined by agreement of the parties. At the same time, the firm must ensure that the employee completes the total number of working hours during the relevant accounting periods. It can be a working day, week, month, etc.
Shift work in accordance with Article 103 of the Labor Code of the Russian Federation is understood as work in two, three or four shifts. This mode is introduced in cases where the duration production process exceeds allowable duration daily work, as well as for more efficient use of equipment, increase in the volume of products or services provided.
The shift work mode is used in practice industrial enterprises, enterprises and organizations of housing and communal services, trade organizations, enterprises Catering. Obviously, it is necessary to introduce summarized accounting in shift work conditions only if the duration of the shift deviates from normal.
PAYMENT IN SUMMER ACCOUNTING
There are some peculiarities in the calculation of salaries for employees who have summarized accounting. As a rule, if the organization as a whole or for certain categories of employees has introduced a summarized accounting of working time, it means that working conditions deviate from normal. This may be systematic work on weekends and holidays, work at night, overtime work, etc. Usually such workers are set high enough wage rates to compensate extreme conditions work. However, a large salary does not release the employer from the obligation to pay for work in conditions that deviate from normal, in accordance with the requirements of the Labor Code.
The specific amount of remuneration specified cases, as well as the system of basic wages, are established by collective agreements, other local regulations of organizations and directly by labor contracts. This is stated in article 135 of the Labor Code of the Russian Federation.
Overtime work
Overtime work in the aggregate accounting is considered to be work in excess of the normal number of working hours for the accounting period. At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. This is stated in article 99 of the Labor Code of the Russian Federation.
The rules for payment of overtime work are established in article 152 of the Labor Code of the Russian Federation. For the first two hours, it is paid at least one and a half times, and for the following hours - at least twice. Specific amounts of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations. An employee may refuse increased pay and use additional rest time, but not less than the overtime worked.
It is not difficult to determine the number of hours worked overtime with the summarized accounting of working hours. Since within the accounting period the number of working hours should not exceed the norm, then all the time exceeding the norm is considered overtime work. Difficulties begin when you need to calculate the amount of pay for overtime work.
If you follow the letter of the law, the first two hours of all hours worked overtime are paid at one and a half times, and all other hours - at double. Moreover, it does not matter when these hours are actually worked out: on one day or throughout the entire accounting period.
This calculation method follows from the Labor Code, but does not reflect the actual working conditions. If a long accounting period is set (for example, a year), by the end of it, the employee may have accumulated a large number of overtime hours.
There is another way to pay for overtime. The amount of overtime is paid at one and a half rate, which does not exceed an average of two hours for each working day in the accounting period, and the remaining hours are paid at a double rate. This approach is more logical, since it is impossible to establish the number of overtime hours in relation to specific working days (according to the rules of summarized accounting of working hours, processing on one day can be compensated for underwork on another day). However, the provisions of Article 152 of the Labor Code of the Russian Federation do not allow confirming its legitimacy.
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IF THERE WAS A GAP IN THE ACCOUNTING PERIOD A shortfall (when an employee worked less than the normal number of working hours in the accounting period) can arise for two reasons: through the fault of the employee himself and through the fault of the employer. If non-fulfillment of labor standards, non-fulfillment of labor (official) duties is a consequence of the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked (Article 155 of the Labor Code of the Russian Federation). This suggests that if in the accounting period the employee could not work out the normal amount of working time due to the fault of the employer, then his salary will be calculated based on the normal amount of working time. How is the work of an employee guilty of a defect paid? If the reason is good (vacation, illness, etc.), the time off from work is usually paid average earnings. If the reasons are disrespectful (for example, absenteeism) - payment is not made. |
What should an accountant do if his organization has a summarized accounting of working hours and the accounting period exceeds a month? We offer the following methodology, which does not contradict the law and reflects the specifics of the work.
When calculating salaries every month, it is necessary to take into account the number of hours actually worked by employees for this month. Each hour of work is paid in a single rate. When the results of the accounting period are summed up and the number of hours of overtime work is revealed, for the first two such hours it will be necessary to charge half the hourly wage rate, and for all the rest - one wage rate. In other words, you need to use coefficients of 0.5 and 1.0. They reflect the fact that all hours actually worked in the accounting period have already been paid in a single amount.
EXAMPLE 1. An employee of the organization JSC "Polyot" R.A. Smirnov established a summarized accounting of working time. The accounting period is a quarter. R.A. hourly rate Smirnov - 200 rubles per hour
The normal number of working hours with a 40-hour working week in the first quarter of 2007 is 454. Due to the fact that a sick employee had to be replaced, R.A. Smirnov worked 641 hours in the first quarter of 2007, of which:
- in January - 198 hours (at the rate of 136 hours);
- in February - 231 hours (at the rate of 151 hours);
- in March - 212 hours (at the rate of 167 hours).
Let's determine what payment R.A. should receive. Smirnov for overtime work.
SOLUTION. Let's determine how many hours worked in excess of the normal number of working hours for the accounting period:
641 hours - 454 hours = 187 hours.
Since in each of the months of the accounting period R.A. Smirnov received a salary in accordance with the number of hours actually worked, hours of processing are paid at a lower rate. So, for the first two hours of overtime work, the payment will be equal to:
200 rubles / h x 0.5 x 2 h = 200 rubles.
All other overtime hours - 185 hours (187 hours - 2 hours) must be paid in a single amount. The payment amount will be:
200 rubles / h x 1.0 x 185 h \u003d 37,000 rubles.
Thus, together with the salary for March 2007, the employee will receive payment for overtime during the first quarter of 2007 in the amount of:
200 rub. + 37,000 rubles. = 37,200 rubles.
The salary for March is calculated based on the hours actually worked for that month (212 hours), and not from their normal number (167 hours). It is equal to: 200 rubles / h x 212 h \u003d 42,400 rubles.
When determining the number of overtime hours for the accounting period, accountants must take into account the clarifications of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions dated 08.08.66 No. 13 / P-21 “On compensation for work in holidays". According to this document, when calculating overtime hours, work on holidays that is done in excess of the working time norm is not taken into account, since it has already been paid at an increased rate.
Here accountants will again use the coefficients 0.5 and 1.0.
EXAMPLE 2. An employee of CJSC "Chaika" V.I. Mishin has a summarized record of working time. The accounting period is a month. The salary of an employee is 18,000 rubles.
According to the production calendar, the normal number of working hours for a 40-hour work week for February 2007 was 151. In February 2007, the employee actually worked 161 hours, including off-schedule on February 23 - 8 hours.
The collective agreement provides additional charges work on weekends and non-working holidays in a double amount, as well as wages in overtime for the first two hours of work in one and a half times, for the rest - in double.
SOLUTION. Determine the average hourly wage. It is equal to:
Calculate wages for February 2007 based on actual hours worked. It is equal to:
119.21 rubles / h x 161 h \u003d 19,192.81 rubles.
RUB 119.21 x 8 h x 1.0 = 953.68 rubles.
A coefficient of 1.0 takes into account double pay on holidays (single pay is already taken into account when calculating the employee's salary).
Calculate the number of hours worked overtime. This number is determined minus the number of hours worked on a holiday outside the shift schedule. The number of hours of overtime work was:
161 h - 151 h - 8 h = 2 h.
The first two hours of overtime work are paid at the rate of one and a half. The amount of payment is:
RUB 119.21 x 0.5 x 2 h = 119.21 rubles.
A coefficient of 0.5 takes into account one and a half pay for overtime hours (single pay is taken into account when calculating the employee's salary for the actual hours worked).
RUB 19,192.81 + RUB 953.68 + RUB 119.21 = RUB 20,265.70
Now consider the situation when an employee worked on a holiday according to the shift schedule and within the normal working hours.
EXAMPLE 3. Let's change the conditions of example 2. A holiday (8 hours) is worked out according to the schedule. There was no overtime. The collective agreement of the organization provides for double wages on holidays, as well as for the first two overtime hours at one and a half times and other overtime hours at double the rate.
SOLUTION. Due to the fact that the employee has worked the entire norm of working time, he will receive a full salary, which is 18,000 rubles. In order to calculate the payment for work on a holiday, we determine the average hourly earnings. It is equal to:
RUB 18,000.00 : 151 h \u003d 119.21 rubles / h.
Additional payment for work on a holiday will be:
119.21 rubles / h x 8 h x 1.0 \u003d 953.68 rubles.
Wage for February 2007 will be:
RUB 18,000.00 + RUB 953.68 = 18,953.68 rubles.
Work at night
According to Article 96 of the Labor Code, night time is considered from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work under normal conditions (part 1 of article 154 of the Labor Code of the Russian Federation).
For some professions, the amount of additional payments for work at night is established. For example, for employees of health care facilities, an additional payment for working at night is set at 50% of the hourly wage rate or official salary for each hour of work (clause 5.1 of the order of the Ministry of Health of Russia dated 15.10.99 No. 377). But this applies to government employees and municipal institutions healthcare. Employees commercial organizations Surcharges for work at night are established only by agreement with the employer.
If for any profession the amount of additional payment for night work is not established, the specific amounts of increased wages are determined by the collective or labor agreement. This follows from Article 154 of the Labor Code.
EXAMPLE 4. CJSC "Doctor Fluor" has a summarized accounting of working hours. According to the collective agreement, a surcharge of 50% is required for night work. The accounting period is a month.
The hourly rate of the doctor A.R. Ivanov is 100 rubles per hour. In February 2007, he worked 161 hours, 15 of them at night. The normal number of working hours in February 2007 is 151.
Calculate the salary of A.R. Ivanov for February 2007.
SOLUTION. Determine the number of hours worked overtime:
161 hours - 151 hours = 10 hours
The employee's salary for the hours actually worked in February 2007 is equal to:
100 rubles / hour x 161 hours = 16,100 rubles. (single processing fee has already been taken into account).
The pay for the first two hours of overtime will be:
100 rubles per hour x 0.5 x 2 hours = 100 rubles
A coefficient of 0.5 takes into account one and a half pay for overtime hours (a single pay is taken into account when calculating the employee's salary for the time actually worked).
Example No. 2. Misleads accounting staff for two reasons: if an employee has an official salary, and he has worked his shifts in the accounting period (the prescribed time in the accounting period), then the employer is obliged to pay him a salary i.e. 18,000.0 rubles, and then you need to calculate holiday payments, overtime, night, etc. according to the Labor Code of the Russian Federation. You immediately calculated the hourly rate, which, when an employee works with an official salary, is applied if the employee has not worked his shifts (set time). Thus, in order not to mislead accountants, it would be more correct to explain this case as follows:
18,000.0 rubles - for the prescribed hours worked in the accounting period (151 hours);
payment for a holiday: 119.21 * 8 * 2 = 1907.36 rubles (double rate)
overtime pay 119.21 * 2 * 1.5 = 357.63 rubles (one and a half rate for the first 2 hours of overtime)
Monthly salary:
18000.0 + 1907.36 + 357.63 = 20264.99 rubles.
Well, even disagreements imply
If you work in a construction and installation organization, in transport, manufacturing plant or a catering establishment, in a store retail, a gas station, a pharmacy, a fitness club, in the entertainment industry or in a company with a round-the-clock operation, then you know very well that you can complete all the tasks facing your organization in the "allotted" by the Labor Code of the Russian Federation 8 hours a day and 40 hours a week is not possible. How to act in such conditions? The law offers a way out - to introduce a summarized accounting of working hours. The procedure for maintaining such records and remuneration of employees raises many questions in practice. The answers to them are in our article.
Part 4 Art. 91 of the Labor Code of the Russian Federation provides for the obligation of the employer to keep records of the time actually worked by each employee. Depending on the specifics of work in the organization, you can keep daily, weekly or summarized records of working time.
Note! The total account is special order distribution and accounting of working time and rest time, based on work schedules (shift schedules)
In cases where the organization as a whole or in the performance of certain types of work cannot comply with the daily or weekly working hours established for this category of workers, it is allowed to introduce a summarized accounting of working hours so that the duration of work for the accounting period does not exceed the normal number of working hours. (part 1 of article 104 of the Labor Code of the Russian Federation). In this case, the accounting period cannot exceed one year.
SCOPE OF APPLICATION
Summary accounting can be established both for employees working under conditions of normal working hours, and for employees working part-time (shift) and (or) part-time working week, as well as for employees who have reduced working hours. As a rule, summarized accounting is used for shift work or flexible working hours.
At the same time, it should be taken into account that in without fail summarized accounting of working time is applied only with a rotational method of work (Article 300 of the Labor Code of the Russian Federation).
NORMS OF WORKING TIME AND ACCOUNTING PERIOD
Important! When summarized accounting within the selected accounting period, the total duration of working hours should not exceed the normal number of working hours for this period
The peculiarity of the summarized accounting is that the deviation of the duration of working hours per day and during the week from that established for this category of workers is allowed. At the same time, processing on one day (week) is “repaid” by underwork on other days (weeks) so that, within the selected accounting period, the total working time does not exceed the normal number of working hours for this period for the corresponding category of workers (parts 1 and 2 article 104 of the Labor Code of the Russian Federation).
At the same time, the fulfillment of the labor norm - working off the normal number of working hours - is ensured not for a week, but for a longer time - the accounting period.
In separate structural divisions of our organization in next year totalized accounting of working hours will be introduced. What needs to be done first?
To introduce a summarized accounting of working time in an organization, first of all, it is necessary to select an accounting period - a month, a quarter or another period up to one year - and calculate the normal number of working hours in it (part 2 of article 104 of the Labor Code of the Russian Federation). This is necessary for the correct calculation of hours worked by an employee overtime and subject to appropriate payment (part 1 of article 104 of the Labor Code of the Russian Federation, letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363).
At the same time, for employees working part-time (shortened) working day (shift) and (or) part-time (shortened) working week, the normal number of working hours for the accounting period decreases accordingly (part 2 of article 104 of the Labor Code of the Russian Federation).
How is the norm of working hours calculated for the month, quarter U and year?
The norm of working hours for a month, quarter, year is calculated in accordance with the Procedure for calculating the norm of working hours for certain calendar periods of time (month, quarter, year) depending on the established working hours per week, approved. by order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. For convenience, the already calculated norms are given in the production calendar for each calendar year.
The complexity of working in the conditions of summarized accounting of working hours lies in the fact that you have to periodically adjust its schedule.
By the way
If the employee was ill in the month of the accounting period, which accounts for the shortfall, and the processing in other months of the accounting period has not been “paid off”, it is necessary to adjust the work schedule by providing additional hours or days of rest in order to reach the normal working hours at the end of the accounting period.
At our gas station, all operators have a summarized accounting of working hours with an accounting period of a quarter. According to the work schedule, in one month, the operators undergo processing, in the other, on the contrary, the defect in the norm of working hours. Is it necessary to revise the work schedule in this case?
The monthly norm of working time according to the schedule quite often differs from the monthly normative duration according to the production calendar. The main condition: the normal number of working hours per quarter must correspond to the norm of working hours according to the work schedule of the petrol station operators for the accounting period (quarter).
Reworking or underworking by these employees of normal working time in a particular month will not serve as a basis for revising the work schedule if the total working time corresponds to the established norm of hours during the accounting period (quarter).
WORK SCHEDULE (SHIFTS)
Work schedules (shifts) are drawn up for various periods of time. When applying the summarized accounting of working hours, the schedule can be drawn up for the accounting period. The Labor Code of the Russian Federation contains a rule regulating the period for bringing the schedule to the attention of employees, but not the period for which it should be drawn up.
When drawing up a work (shift) schedule, the employer must observe the following rules.
Rule 1. The number of hours of work distributed may not exceed the normal number of working hours for the accounting period.
Rule 2. Work for two shifts in a row (even with the consent of the employee) is prohibited (part 5 of article 103 of the Labor Code of the Russian Federation).
Rule 3. The duration of daily (between shifts) rest should be fixed in a local regulatory act or determined by a collective agreement, as well as in shift schedules (Article 107 of the Labor Code of the Russian Federation).
At the same time, for some modes of work, rest between shifts can be established by separate legal acts.
With the rotational method of organizing work, the duration of the daily (between shifts) rest of employees, taking into account lunch breaks can be reduced to 12 hours. In this case, the hours of rest, as well as the days of weekly rest that are underused, are summed up and provided in the form of additional days free from work (days of rest between shifts) during the accounting period (clause 4.3 of the Basic Provisions on the rotational method of organizing work, approved by the resolution of the USSR State Labor Committee, the Secretariat All-Union Central Council of Trade Unions, Ministry of Health of the USSR dated December 31, 1987 No. 794/33-82; hereinafter - the Regulations on the rotational method).
Rule 4. The duration of the weekly rest, established by Art. 110 of the Labor Code of the Russian Federation (at least 42 hours weekly) must be observed on average for the accounting period.
Rule 5. If more than half of the time of the shift falls at night, then general rule its duration is reduced by one hour without subsequent working off (part 2 of article 96 of the Labor Code of the Russian Federation).
Rule 6. The maximum duration of a work shift is legally established only for certain categories of workers.
The duration of work of certain categories of railway workers directly related to the movement of trains is established by order of the Ministry of Railways of Russia dated 05.03.2004 No. 7 “On approval of the Regulations on the features of the regime of working hours and rest time, working conditions of certain categories of railway workers directly related to the movement of trains ".
In practice, it is usually 10-12 hours.
Rule 7. Employee shifts are counted less hours worked overtime.
Rule 8. It is necessary to take into account the categories of workers for whom a special length of the working day (shift) is established, as well as workers with reduced working hours (Article 94 of the Labor Code of the Russian Federation).
When drawing up such a schedule, the employer should also take into account that an indispensable condition for maintaining and increasing the efficiency of employees is to establish the optimal alternation of work and rest time for specific conditions. In this regard, the schedules should include:
1) compliance with the mode of operation production area, structural unit in time (the accepted number of work shifts, the established length of the working day and the working week);
2) the correct alternation of days of work and days of rest;
3) the correct alternation of shifts;
It is known that work at night is less productive and, if it is permanent, is harmful to health. Therefore, there is a need for alternation of work for individual workers in shifts. The transition of workers from one shift to another is called shift breakage. Breaking shifts can take place in ascending order - from the third shift to the second, from the second to the first, from the first to the third; and in descending order - from the first shift to the second, from the second to the third, from the third to the first. It is most expedient to break shifts after the weekend.
4) compliance with the constant strength of adjacent units of the brigade in the same shifts. Planned shift assignments are usually constant, therefore, in order to ensure their implementation, it is desirable to observe the constant strength of the brigade units in the same shifts;
5) compliance with the permanent personnel of the brigade in the same shifts. This ensures greater coordination of the actions of the brigade and, as a result, higher productivity than with a changing composition.
Work schedules (shifts) can be classified according to features ( tab. one).
Table 1
Classification of work schedules (shifts)
Certain features have a shift schedule when organizing work on a rotational basis.
Working time and rest time within the accounting period is regulated by the shift schedule for shift work (Article 103, Part 1, Article 301 of the Labor Code of the Russian Federation). When drawing up this schedule, one must remember (in addition to the general rules for drawing up the schedule outlined above) about its specific features in the rotational method.
Feature 1. Working hours do not include days spent on the way to and from work. These days may fall on the days of inter-shift rest (part 2 of article 301 of the Labor Code of the Russian Federation).
Feature 2. The duration of daily work (shift) cannot exceed 12 hours (clause 4.2 of the Regulations on the shift method).
Feature 3. The duration of daily (between shifts) rest, taking into account lunch breaks, can be reduced to 12 hours (clause 4.3 of the Regulations on the shift method).
Feature 4. The number of days off (days of weekly uninterrupted rest) in the current month must be at least the number of full weeks of this month (clause 4.3 of the Regulations on the rotational method), that is, at least four days off per month.
Feature 5. Days off are determined by the shift schedule on the watch. At the same time, the rule that the duration of a weekly uninterrupted rest cannot be less than 42 hours, provided for in Art. 110 of the Labor Code of the Russian Federation does not apply to workers working on a rotational basis (part 3 of article 301 of the Labor Code of the Russian Federation and clause 4.3 of the Regulations on the rotational method).
Feature 6. According to Part 1 of Art. 301 of the Labor Code of the Russian Federation, the shift schedule is brought to the attention of employees no later than two months before its entry into force (and not one month, as follows from the general rule of part 4 of article 103 of the Labor Code of the Russian Federation).
The organization of work on a rotational basis obliges the employer to keep several types of accounting ( tab. 2).
table 2
Types of accounting for working hours and time spent by employees on shift
PAYMENT IN SUMMER ACCOUNTING
Payment of working hours in the case of summarized accounting is made:
- or based on hourly tariff rates (for hours actually worked according to the schedule);
- or based on the official salary (in the amount of the monthly salary, if the employee worked all the shifts stipulated by the schedule for the month; otherwise, in the amount of a part of the salary in proportion to the hours worked).
Work on a weekend or non-working holiday is paid at least twice the amount (Article 153 of the Labor Code of the Russian Federation). At the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest (part 3 of article 153 of the Labor Code of the Russian Federation). In this case, the work is paid in a single amount, and the day of rest is not payable.
Work at night (from 22:00 to 06:00) is paid according to the generally established procedure in accordance with Art. 154 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum amount of wage increases for night work”.
Note! Minimum size increase in wages for work at night is 20% of the hourly tariff rate (official salary) calculated for each hour of work at night
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 or other regulatory legal acts (Article 154 of the Labor Code of the Russian Federation). Thus, for each hour worked at night, the employee is entitled to an additional payment not lower than the established minimum amount.
The specific amounts of wage increases for night work may be determined by a collective agreement, a local regulatory act of the employer or an employment contract (part 3 of article 154 of the Labor Code of the Russian Federation).
In summary accounting, work performed by an employee at the initiative of the employer in excess of the normal number of working hours for the accounting period is recognized as overtime (Article 99 of the Labor Code of the Russian Federation).
Overtime work is paid in accordance with the generally established procedure: for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Specific amounts of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract. At the request of the employee, overtime work instead of increased pay can be compensated by providing additional rest time, but not less than the time worked overtime (Article 152 of the Labor Code of the Russian Federation).
When is overtime paid for total working hours?
When using the summarized accounting of working hours, payment for overtime work is made at the end of the accounting period after counting hours of processing according to the time sheet. Processing time is defined as the difference between the time actually worked by the employee and the normal number of working hours established for this category of workers for the accounting period (letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363).
In an organization applying the summarized accounting of working hours, the accounting period is a month. The employee worked in July 2012 for 184 hours, or 16 shifts, in accordance with the schedule. At the same time, the norm of working time with a 40-hour working week amounted to 176 hours in this month. Thus, the employee got 8 hours of processing. In this case, 2 hours will be paid in one and a half times, and 6 hours - in double.
How is overtime paid on non-working holidays with a summarized accounting of working hours?
In summary accounting, work on holidays is included in the monthly norm of working time that the employee must work. At the same time, double payment is charged for hours actually worked on holidays. When calculating overtime hours based on the results of the accounting period, work on holidays performed in excess of the norm should not be taken into account, since it has already been paid in double size (clause 4 of Explanation No. 13 / P-21 “On compensation for work on holidays”, approved Resolution of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions of 08.08.1966 No. 465 / P-21, Decision of the Supreme Court of the Russian Federation of 30.11.2005 No. GKPI05-1341). This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same. Payment in an increased amount at the same time on the basis of both Art. 152 of the Labor Code of the Russian Federation, as well as Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive.
At the warehouse of our company, operators work according to a shift schedule, they have a summarized accounting of working hours, the accounting period is a quarter. In the middle of the accounting period, one of the operators wrote a letter of resignation. The difficulty lies in the fact that, according to the schedule, in the first three months the employee must work more than the norm of working hours established for this period by the production calendar, and in the next three months - less. Tell me how in such a situation it is correct to pay the employee so as not to violate labor law?
When an employee is dismissed before the end of the accounting period and if such an employee has overtime in the months before dismissal, it is first necessary to determine for him the norm of working time according to the production calendar for the period he actually worked (from the beginning of the accounting period to the day of dismissal). And then all hours worked in excess of this norm are considered overtime work and paid at an increased rate, since such hours cannot be compensated for by underwork in the following months. In this case, no violation of the procedure for attracting an employee to overtime work will not.
Journal: Directory of personnel officer, Year: 2012, Number: №11
Orlova Elena Vasilievna
- Motivation, Incentives and Remuneration
Keywords:
1 -1
Individual firms and organizations do not have a standardized work week, which lasts five business days. Under such circumstances, for employees of the company is introduced. But so the duration of their shift can be more or less than eight hours. Working hours during the week can sometimes last more than 40 hours, and sometimes less. It is customary to regulate such cases by introducing a summarized accounting of working hours into the work, for which there are no rules clearly prescribed by law.
The summarized accounting of working time is a variant of accounting for the time of work of employees in those enterprises where the employer, for objective reasons, cannot organize working time in such a way that all the norms established by labor legislation are observed. Russian Federation. Most often this happens in those enterprises that operate without interruption and where the work is carried out.
To protect the rights of such citizens, the law provides for the calculation of labor time by the summation method.
It is worth introducing the summarized accounting of labor time only in cases where the duration of the work period for a specified period (year, quarter, month) exceeds the generally accepted one. Such a period is usually called an accounting period and it cannot exceed 12 months. Certain types of workers whose work involves hazards or harmful conditions shall not have such a period of more than 90 days.
Labor legislation provides for the duration of work, which during the week cannot exceed forty hours. But it does not apply to all categories of employees. For example:
- medical workers should not work more than 39 hours a week
- teachers and other citizens who work in hazardous conditions - 36 hours
- employees of enterprises who have not yet reached the age of majority - 35 hours
- – 35 hours
- employees who have not yet reached the age of sixteen must work at the enterprise in the amount of not more than 1 day per week
Typically, this option for accounting for labor time is used if the company conducts permanent shift work.
But even if such a “sliding” schedule is used, it is very important that the duration of the rest of employees is not less than 42 hours.
Working hours for certain period must be clearly established. For example, if this period is calculated for a period of 1 year, then the norm of working time should be about 1970 hours. When calculating it, it is impossible to take into account the period of holidays, temporary disability or leave without pay. In such cases, you need to reduce the rate by the amount of time when the employee cannot work.
When to Implement Aggregated Accounting
The summed procedure for calculating working time fixes the maximum duration of the working day. An employee of the enterprise should not work more than twelve hours. But the Labor Code does not contain direct regulations that may limit other work schedules. For example, this may apply to such a popular schedule as "three days later." In this case, the employee is at the place of work until 24 hours, but then he has 2-3 days off. This can apply to both watchmen and doctors.
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Regardless of the mode in which the employees of the enterprise work, the employer is obliged to keep records of the hours worked by them. For this, a special time sheet is used, which is a mandatory document for any company or organization engaged in business activities.
Also, in order to exercise control over the implementation of labor regulations, as well as when using an irregular work schedule at the enterprise, a special log book can be used. Unlike the time sheet, it is not a mandatory document and is used at the discretion of the employer. The specified document notes how many hours a particular employee actually worked during the day.
What is time tracking?
This concept implies carrying out actions aimed at monitoring the work of employees of the enterprise and their compliance with the labor schedule. Time tracking is a necessary measure to maintain discipline. In case of violation current rules the worker may be held liable. AT this case the report card can be used as evidence of the employee's guilt. This can also be useful in case of disagreement between the parties.
In addition, on the basis of the marks made in the report card, the calculation of wages is made. Due to the fact that the indicated document does not indicate the number of hours, but the fact that the employee has worked the hourly rate established at the enterprise, this method of accounting will not be fully suitable for those persons who work on an irregular schedule.
The procedure for recording labor time is enshrined in the Labor Code of the Russian Federation. According to the provisions of the said normative act, working hours include not only periods of direct performance by an employee official duties, but also a mandatory break for eating and rest. In addition, any worker has the right to days off, the number of which depends on the citizen’s work schedule and the duration of his production shifts.
According to Article 91 of the Labor Code of the Russian Federation maximum duration labor per week general order should not exceed 40 hours. If the specifics of the company’s activities and the official duties of an employee do not allow the use of a “standard” working time accounting scheme, then the summarized procedure for calculating the norm can be applied to him.
In addition to monitoring compliance by workers with the prescribed, according to local regulations, working hours, accounting is used for the purpose of:
- Control over the timely start and stop of work;
- Identification of absent and late employees;
- Checking their presence at the workplace during the shift, compliance with the time frame during the break;
- Accounting for hours actually worked, forced downtime and overtime;
- Fixing the employee's stay on vacation or sick leave, in order to calculate the payments due to him.
Regulations on the accounting of working time
At each enterprise, the employer independently develops a work schedule for his employees, based on the production needs, as well as the job responsibilities of each of the workers. In this case, it is necessary to take into account the rules and restrictions established by the current legislation.
The document fixing the distribution of the working time of employees and its alternation with days off is the regulation on the accounting of working time. In the same time, this document should not contradict the provisions of the Labor Code of the Russian Federation and other federal and industry regulations. Its text should indicate not only the mode of operation, but also violations, for the assumptions of which a person can be brought to disciplinary responsibility.
To keep records of labor time, each enterprise must have workers who will keep a time sheet. For their part, they are responsible for compliance with the established rules of registration specified document and the authenticity of the records made in it. Their responsibilities also include:
- Development of work schedules for workers;
- Putting down the time when the employee began to perform official duties and left the workplace;
- Compliance with the established regulations and standard hours by employees;
- Verification of documents confirming the validity of the absence of the employee at the workplace (temporary disability certificate, travel certificate, etc.);
- Reporting to the management about the violations of the labor schedule.
The person responsible for keeping records of labor time must be familiarized with the relevant provision against signature in order to properly fulfill the duties assigned to him.
Features of the distribution of labor time of employees
In some cases, the procedure for the distribution of working hours may differ significantly and require a special approach. These times include:
- Weekends and holidays. Despite the fact that recruitment to work on these days is prohibited, employees can leave if they follow the procedure established by law. At the same time, they will work on special conditions and may receive either double pay for hours worked or additional time off while maintaining the normal rate.
- Temporary disability of an employee is noted separately and paid according to the provided sick leave.
- Overtime - also recorded in the report card separately. According to Article 99 of the Labor Code of the Russian Federation, the employer is obliged to accurately record the number of hours worked in excess of the established norm.
- Forced absenteeism - is the absence of an employee at the workplace due to the fault of the employer. If there is sufficient evidence, the specified time is paid in full as if the employee was performing his job duties.
- Simple - represents the time when a citizen was at work, but did not perform the functions assigned to him. Payment for the specified time is made only if such failure to perform work was due to the fault of the employer.
- Day of completion of the business trip - the specified day is paid to the employee as a business trip, despite the fact that he should not be at the enterprise at the same time.
Types of time tracking
The current legislation establishes 3 main types of accounting for working time:
- Daily - is used if the company has established a "standard" work regime in compliance with the established daily and weekly working hours.
- Weekly - applies to work that provides for the performance by employees of their official duties within the framework of the weekly norm.
- Summarized - suitable if the specifics of the work do not allow the use of daily and weekly norms established by law when accounting for working time.
Accounting for working time per day
In this case, accounting is carried out on the basis of the established daily norm of hours. According to Article 91 of the Labor Code of the Russian Federation, in general, a citizen can work no more than 40 hours a week. The specified time can be divided into two graphs:
- 5/2 - in which one working day accounts for 8 working hours;
- 6/1 - in this case, the duration of the work shift is determined by the employer, but cannot exceed 7 hours.
If it is necessary to continue performing official duties after the end of the work shift, the specified time must be recorded as overtime work and paid in the prescribed manner.
Accounting for weekly hours of work
When using the specified type of time accounting at the enterprise, the duration of the accounting period will always be 40 hours. However, the duration of work may vary during working days. The main thing in this case is that the number of hours actually worked does not exceed the established weekly rate.
Often, the specified time tracking procedure is used when using a shift or flexible work schedule at an enterprise.
Summarized accounting of labor time
In a number of cases, the use of daily and weekly time tracking is not suitable due to the specifics of the work carried out by the employee. labor functions. This method is suitable for workers involved in seasonal work, workers in continuous production, as well as on a flexible schedule.
In this case, the responsible employee calculates the norm of hours for a longer period of time (for example, a month or half a year). The maximum value of the accounting period, according to part 1 of article 104 of the TKRF, cannot exceed 1 year. Regardless of the length of the accounting period, when recalculated for a weekly rate, the amount of time worked should not exceed the norm established by law.
Methods for monitoring and recording labor time
At each enterprise, management independently determines the acceptable methods for recording work time and monitoring compliance with established labor regulations. For this purpose, it can be used:
- Introduction of reporting for all employees;
- Controlling the time of arrival and departure from the enterprise of workers by attracting a special worker and imposing appropriate duties on him. In order to ensure control, all information is entered into the register, which is handed over to the manager along with the report.
- Implementation of a checkpoint system, by introducing electronic cards or other means of identifying employees;
- Installation of a video surveillance system.
Time sheet
As already noted, the time sheet is a document that must be maintained at the enterprise. It reflects information on the fulfillment by employees of the norm of hours established at the enterprise, as well as the time of their absence and the reasons for it. On the basis of this document, control is carried out and the wages of workers are calculated.
The current legislation allows both manual and automatic timesheet maintenance, based on the methods used at the enterprise for recording labor time.
Rules for keeping records of labor time
The main rule for the implementation of accounting for labor time at the enterprise is the obligation to maintain a time sheet on paper. Even if the company uses an automatic way to fill it in in electronic format, subsequently it must be printed and signed by an authorized person. This document is drawn up on the forms of the established sample.
On the first day of each accounting month, a new time sheet opens, in which the responsible person puts down the necessary marks. At the end of the reporting period, after making all the entries, this document is transferred to the accounting department for calculation of payments. Each employee of the enterprise is assigned a personal personnel number, on the basis of which the necessary calculations are made.
Accounting procedure
The procedure for keeping records of labor time at the enterprise is carried out in accordance with the rules established by the norms of the current legislation. Refusal to implement it is not allowed, as this is gross violation workers' rights.
Accounting for the time of work is carried out on the basis of the established regime and work schedule. If for a number of categories of employees it is necessary to introduce an irregular work schedule, such a decision must be made in writing, and the list of positions involved in such a work schedule must be agreed with the trade union. Relevant provisions should be included in the local documents of the enterprise, as well as employment contracts of employees who are subject to the innovation.
To record the time of work on an irregular schedule, a special journal can also be used, which records the number of hours actually worked by a particular employee.
Working time is the period during which an employee must work job responsibilities, following the internal rules and conditions employment contract(Article 91 of the Labor Code of the Russian Federation). And the employer is obliged to fix the time that the employee actually worked. Often, an organization needs to establish a special schedule for employees and tie wages to it, for this, summarized accounting of working hours is used.
Types of time tracking
Working time can be taken into account in different ways, depending on the specifics of the job. The main goal of different methods of recording working time is to ensure the normal duration of the working week (month, year). Normal hours of work may not exceed 40 hours a week(Article 91 of the Labor Code of the Russian Federation). For this, working time is taken into account: daily, weekly or summed up.
With daily accounting it is assumed that the duration of the daily shift is the same. The most frequent option: 8 hours of work per day for a 40-hour work week. Then work in excess of this norm is recognized as overtime in any case, even if the employee thus tries to compensate for the shortfall of the previous day.
On a weekly basis it is important to observe the length of working hours during the week. The usual option is 40 hours work week, for some categories of employees a shorter working week is established. AT different days weeks, an employee can work a different number of hours, but in total the weekly norm must be observed. Weekly accounting is suitable for flexible schedules or shift work.
Summary Accounting introduced when necessary:
- if the work is organized on a rotational basis;
- with flexible schedule;
- in multi-shift mode;
- during round-the-clock work.
Summary accounting can be entered for the entire organization or for some employees, as well as for certain types of work. The rules for the introduction of summarized accounting are spelled out in Art. 104 of the Labor Code of the Russian Federation.
Features of the summarized accounting of working hours
If the enterprise introduces a summarized accounting of working hours, then a special working schedule is introduced for this. First of all, the period within which working time will be taken into account is set. Most often, this accounting period is associated with production cycle enterprises and can be anything: a week, a month or a quarter, but not more than a year. And for employees of enterprises with dangerous or harmful working conditions, the accounting period should not exceed three months. You also need to set the rate of working hours for the accounting period. It should not exceed the normal number of working hours. You should focus on the norm of 40 working hours per week (or less, for some categories of employees), according to Art. 91, and 94 of the Labor Code of the Russian Federation.
When calculating working hours, only those days that the employee actually worked are taken into account. Periods of any vacations, sick days, days of medical examinations or donor days, etc. are excluded.
An example of calculating working hours for summarized accounting
The organization adopted the summarized accounting of working hours. The accounting period is a quarter. Some of the employees work in shifts, and some work on a regular 5-day week of 40 hours with two days off. For them, the number of working days by month is distributed as follows: in April 2019 - 22 days, in May - 18 days, in June - 19. A total of 59 working days, of which three pre-holiday days reduced by one hour - these are April 30, May 8 and June 11. In the second quarter, the norm of working hours will be:
59 x 8 - 3 hours = 469 hours for a 40 hour work week.
Compensation for labor in summary accounting
With summarized accounting, the organization pays for the work as it sees fit. You can set hourly rates or enter official salaries. Payment amounts are specified in collective agreement or Regulations on wages. Salary is always accrued at the end of the accounting period, because only then can the number of hours actually worked be calculated.
The salary is attached to the norm of time that the employee must work in the accounting period. In this case, processing will mean an increase in wages.
A fixed tariff rate is very convenient for summarized accounting. Payroll in this case is done according to a simple formula: Hours worked × Tariff rate.
An example of applying a flat rate
The company introduced a summarized accounting of working hours, the accounting period is a month. The employee works at an hourly rate of 200 rubles. He works for shift schedule 14 hours 2 days later 2. For a month, he worked 14 work shifts, a total of 196 hours. The monthly salary will be 196 × 200 = 39,200 rubles.
Summarized accounting for overtime work
The summarized accounting of enterprises is most often introduced in the case when they cannot offer employees an 8-hour working day without overtime. For example, a pizza delivery courier might work 12-14 hours a day. Then the company organizes a shift regime to compensate for processing on some days with rest on other days. But even with this regime, employees sometimes work overtime. Then they receive an additional payment for processing, which is calculated based on the results of the accounting period.
The first two hours of processing must be paid at least one and a half times, and further hours of processing - at least double (Article 152 of the Labor Code of the Russian Federation). These are guarantees of the Labor Code of the Russian Federation, but the organization may offer more remuneration for overtime work. Instead of payments, an employee can be offered rest for the number of hours or days that he has worked.
AT labor code it is not clearly stated how to calculate overtime for overtime. If overtime was, for example, 10 hours per month, we recommend paying the first two hours at a multiplier of 1.5, and the remaining 8 hours at a multiplier of 2. Some employers prefer to break down overtime hours into shifts and use a rate of 1.5 for more hours. Courts generally do not agree with this.
If a working day coincides with a holiday, and this happens in accordance with the established working time schedule, then this day is paid in the usual way. If work on a holiday was not included in the normal working time according to the schedule and is processing, then the payment for this day should be at least twice as much as on a simple day (Article 153 of the Labor Code of the Russian Federation). At the request of the employee, instead of monetary compensation he can take another day of rest.
There are restrictions on overtime work: for example, you cannot exceed 4 hours of overtime in two working days in a row, and the annual overtime limit is 120 hours (Article 99 of the Labor Code of the Russian Federation).
Example of overtime pay
The enterprise has a summarized accounting of working time and a fixed wage rate of 200 rubles per hour. During May 2019, an employee worked 152 hours, including 9 hours of overtime. The enterprise follows the Labor Code of the Russian Federation and pays for the first two hours of processing at one and a half times, and the subsequent hours at double. At a fixed rate, we calculate the payment for the hours worked according to the standard:
(152 - 9) × 200 = 28,600 rubles
The first two hours of processing: 2 × 200 × 1.5 = 600 rubles.
Subsequent processing hours: (9 - 2) × 200 × 2 = 2,800 rubles.
In total, the employee will receive payment: 28,600 + 600 + 2,800 = 32,000 rubles.
Registration of total accounting in production
The organization must develop and approve the work schedule of employees for whom summary accounting has been introduced. The schedule is approved by the order of the head, employees get acquainted with the schedule according to the internal regulations.
You need to understand that if the schedule is not set, then by law the employee must work in accordance with the general working regime that is adopted in the organization. And then the hours that he worked in excess of the prescribed general norm are considered overtime, which must be paid in accordance with the Labor Code.
Keep track of working time in the online service Kontur.Accounting: it is suitable for all types of time tracking. In Kontur.Accounting, it is easy to calculate salaries, keep records, pay taxes and send reports.