Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work(shifts), and in the case of a summarized accounting of working time - in excess of the normal number of working hours for the accounting period (part 1 of article 99 of the Labor Code of the Russian Federation).
The procedure for involving an employee in overtime work is clearly regulated by the Labor Code of the Russian Federation (Article 99 of the Labor Code of the Russian Federation).
To involve an employee in overtime work, an Order is issued. unified form This order does not exist. Therefore, it is published in any form in compliance with the rules of office work. The employee gets acquainted with the Order against signature. In addition, according to the provisions of the Labor Code of the Russian Federation, involvement in overtime work is allowed with the written consent of the employee and only in established cases. In this regard, in addition to issuing the Order, it is necessary to request a written consent from the employee for overtime work.
Meanwhile, the Code provides for cases when an employer has the right to involve an employee in overtime work even without his written consent. As a rule, this is due to extraordinary circumstances.
In addition, the Labor Code of the Russian Federation defines categories of workers whose involvement in overtime work is not allowed. Thus, it is not allowed to involve pregnant women, workers under the age of eighteen, other categories of workers in overtime work in accordance with the Labor Code of the Russian Federation and other federal laws. Involvement in overtime work of disabled people, women with children under the age of three years is allowed only with their written consent and provided that this is not prohibited to them for health reasons in accordance with a medical report. At the same time, disabled people, women with children under the age of three, must be familiarized with their right to refuse overtime work against signature.
The duration of overtime work should not exceed for each employee 4 hours for two consecutive days and 120 hours per year. At the same time, the employer is obliged to ensure that the duration of overtime work of each employee is accurately recorded.
Involving an employee in overtime work is the right of the employer, and payment for overtime work is his responsibility.
The general procedure for paying overtime work is established in the Labor Code of the Russian Federation. Overtime work is paid by the employer in the following order:
- for the first two hours of work at least one and a half times;
- for the following hours - not less than double the amount.
However, the employer is not bound by the established procedure for paying overtime. Specific amounts of overtime pay may be determined by:
- collective agreement,
- local regulation
- or an employment contract.
Therefore, if the amount of additional payments for overtime work is not established in the collective or labor agreement or in the local regulatory act, then they should be made in the amount specified in the Labor Code of the Russian Federation.
The procedure for calculating one and a half or double the amount of overtime pay in the Labor Code of the Russian Federation is not established. Based on the established judicial practice, the increased amount of remuneration for overtime work is set only on the basis of the employee's salary (Decision Supreme Court RF dated June 21, 2007 No. GKPI07-516).
Currently, there are several clarifications on the issue of payment for overtime work with a summarized accounting of working hours and on holidays.
So, with the summarized accounting of working time, based on the definition of overtime, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for all other hours - at least twice the amount (Letter of the Ministry of Health and Social Development of the Russian Federation dated August 31, 2009 No. 22- 2-3363).
When calculating overtime hours, work done on holidays in excess of the norm of working time should not be taken into account, since it has already been paid in double size (Resolution of the Presidium of the All-Union Central Council of Trade Unions of August 8, 1966 No. 465 / P-21).
At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime. Therefore, if an employee worked overtime for 3 hours, then the additional rest time cannot be less than 3 hours.
At the same time, if instead of additional payment, the employee is provided with additional rest time, then overtime work is paid in the amount of the hourly rate.
Thus, overtime work can either be paid or compensated by providing additional rest time. It all depends on the desire of the employee.
It should be noted that accruals of a stimulating and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates for overtime work, are related to labor costs for the purpose of calculating income tax (Article 255 of the Tax Code of the Russian Federation) .
Hello! To accurately answer your question, you need to know whether you have a summarized accounting of working time and with what accounting period, since overtime is paid at the end of the accounting period. Article 104 individual entrepreneur, in the organization as a whole or when performing certain types work, the daily or weekly working hours established for this category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be observed; (month, quarter and other periods) did not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months. If, for reasons of a seasonal and (or) technological nature, for certain categories of workers employed in work with harmful and (or) dangerous working conditions, the established working hours cannot be observed during an accounting period of three months, the sectoral (intersectoral ) the agreement and the collective agreement may provide for an increase in the accounting period for recording the working time of such employees, but not more than up to one year. 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. For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly. The procedure for introducing the summarized accounting of working hours is established by the rules of the internal work schedule. In addition, you need to know HOW overtime is paid in your organization, since according to the results of the accounting period, hours worked in excess of the norm can be paid in accordance with Article 152 of the Labor Code of the Russian Federation, or they can be paid for the first two hours of work in one and a half times FOR EVERY WORKING DAY OF THE ACCOUNTING PERIOD, for subsequent hours at a double hourly rate effective at the end of the accounting period, since many courts follow the path of paying overtime in accordance with clause 5.5 of the Recommendations on the use of flexible working time regimes in enterprises, institutions and organizations of industries National economy ", approved by the Decree of the USSR State Committee for Labor N 162, All-Union Central Council of Trade Unions N 12-55 of May 30, 1985,: accounting period (week, month), i.e. overtime are considered only hours worked in excess of the norm of working hours established for this period.Payment is made in accordance with applicable law - in one and a half times for the first two hours, falling on average for each working day of the accounting period, in double - for the remaining hours of overtime work.You also need to know how the tariff rate is calculated from the salary.In practice, there are three options for calculating the hourly tariff rate from the salary.The first is to divide the salary by the average annual standard number of hours.Then the hourly tariff rate will be unchanged during the year.The second option is to divide the salary by the average in the accounting period an arbitrary number of hours. Then the hourly rate will be the same in every month of the accounting period. The third option is to divide the salary by the standard number of hours in a given month. Then the hourly rate will change from month to month. All these payment terms must be fixed in the Regulations on remuneration. We will assume that, based on the fact that your accounting period is 1 month, overtime payment is made in accordance with Article 152 of the Labor Code of the Russian Federation, and the rate is calculated according to the 3rd option. 1. Work on holidays for any work schedule is carried out at an increased rate in accordance with Article 153 of the Labor Code of the Russian Federation. If it is done OUTSIDE the normal hours of a particular month, then it is paid double (this is your case) Article 153. Payment for work on weekends and non-working holidays [Labor Code of the Russian Federation] [Chapter 21] [Article 153] ... to employees, receiving a salary (official salary), - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within the limits of the monthly norm working hours, and in the amount of not less than double the daily or hourly rate (part of the salary (official salary) for the day or hour of work) in excess of the salary (official salary), if the work was done OVER the monthly norm of working time. Specific amounts of remuneration for work on a day off or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract. .." You worked 222 hours at a rate of 136. Overtime 222-136 \u003d 86 Of which 72 hours are holidays, which are paid at a double rate of 5000 (salary) / 136 hours (January norm) \u003d 36.76 rubles. Costs 1 hour of your work in January 36.76 * 72 hours * 2 = 5293.44 rubles - holidays. LABOR AND WAGES are excluded from overtime holidays. ON HOLIDAYS 4. When calculating overtime hours, work done on holidays in excess of the norm of working hours should not be taken into account, since it has already been paid in double size. .Since 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 both on the basis of Article 152 of the Labor Code of the Russian Federation and Art. 153 of the Labor Code of the Russian Federation will be UNREASONABLE AND EXCESSIVE ... "So, from 86 hours of total processing, you need to subtract 72 hours of holidays, which we have already paid. 86-72 \u003d 14 hours - overtime work. According to Article 152 of the Labor Code of the Russian Federation, we pay for the first two hours work not less than one and a half times, for the next hours - not less than double the amount 2 hours*36.76*1.5=100.28 12 hours double the amount 12*36.76*2=882.24 Total for overtime work 100.28 + 882.24 = 982.52 rubles Calculate the entire salary for January For 136 hours - salary 5000 rubles + 5293.44 rubles (holidays) + 982.52 rubles (overtime) = 11275.96 rubles .(accrued) - 13% personal income tax = 9810.08 (on hand) Check the arithmetic.
New edition Art. 152 Labor Code of the Russian Federation
Overtime work is paid 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, may be compensated by providing additional rest time, but not less than the time worked overtime.
Part two is no longer valid.
Work performed in excess of the norm of working time on weekends and non-working holidays and paid in an increased amount or compensated by the provision of another day of rest in accordance with Article 153 of this Code is not taken into account when determining the duration of overtime work payable in an increased amount in accordance with part one of this article.
Commentary on Article 152 of the Labor Code of the Russian Federation
As we have already said, work outside the normal working hours can be carried out both at the initiative of the employee (part-time work) and at the initiative of the employer (overtime work). Part-time work is paid in accordance with the concluded employment contract, either depending on the hours worked, or on the basis of actually produced products. A different payment procedure is provided for overtime work. Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period (Article 99 of the Labor Code of the Russian Federation).
First of all, it must be recalled that general rule overtime work is not allowed. Involving an employee in overtime work by an employer is allowed with his written consent in the following cases:
1) if necessary, perform (finish) the work begun, which, due to an unforeseen delay due to specifications production could not be performed (completed) during the working hours established for the employee, if the failure to perform (non-completion) of this work may entail damage or destruction of the property of the employer (including the property of third parties held by the employer, if the employer is responsible for the safety of this property), state or municipal property, or endanger the life and health of people;
2) during the production of temporary work on the repair and restoration of mechanisms or structures in cases where their failure may cause a significant number of employees to stop working;
3) to continue work in the absence of a replacement employee, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift with another employee.
Engaging an employer of an employee to work overtime without his consent is allowed in the following cases:
1) in the performance of work necessary to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
2) when performing socially necessary work to eliminate unforeseen circumstances that disrupt the normal functioning of water supply, gas supply, heating, lighting, sewerage, transport, communications;
3) in the performance of work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency situations, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, endangering the life or normal living conditions of the entire population or part of it.
In other cases, involvement in overtime work is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.
It is not allowed to involve pregnant women, workers under the age of eighteen, other categories of workers in overtime work in accordance with the Labor Code of the Russian Federation and other federal laws. Involvement in overtime work of disabled people, women with children under the age of three years is allowed only with their written consent and provided that this is not prohibited by them for health reasons in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts Russian Federation. At the same time, disabled people, women with children under the age of three, must be familiarized with their right to refuse overtime work against signature.
The duration of overtime work should not exceed for each employee 4 hours for two consecutive days and 120 hours per year.
Overtime work is paid at an increased rate: for the first two hours at one and a half times, and for the following hours - at double. It should be noted that labor legislation establishes the minimum amount of overtime pay, which can be increased by a collective or labor agreement or a local act of the organization. In addition, overtime work can be compensated by providing additional rest time (not less than the time worked), but only with the consent of the employee.
Another commentary on Art. 152 of the Labor Code of the Russian Federation
1. Article 152 of the Labor Code of the Russian Federation provides for the procedure for payment in case of work outside the normal working hours, i.e. overtime.
On the concept of overtime work and the procedure for attracting to them, see Art. 99 of the Labor Code of the Russian Federation and commentary to it.
2. Established in Art. 152 of the Labor Code of the Russian Federation, the rules on payment for overtime work apply to employees with standardized working hours.
3. Since overtime work is carried out outside the normal working hours, i.e. in conditions that deviate from normal, its payment is made in an increased amount by establishing appropriate surcharges. Article 152 of the Labor Code of the Russian Federation establishes minimum size additional payments: the first two hours of overtime work are paid at least one and a half times, the subsequent hours - at least twice the amount, i.e. the minimum amount of additional payments is 50% for the first two hours, and 100% of the hourly tariff rate (salary) for the subsequent hours.
4. The specific amount of additional payment for overtime work can be determined in a collective agreement, a local regulatory act or in an individual employment contract.
If the amount of additional payments for overtime work is not established by contract or in a local regulatory act, then they should be made in the amount specified in Art. 152 of the Labor Code of the Russian Federation.
5. Overtime work must be paid at an increased rate in any case, regardless of whether the established procedure for their production was observed (see Part 2, Clause 6 of the Decree of the Plenum of the Supreme Court of the USSR of November 24, 1978 "On the application by the courts of legislation, regulating the wages of workers and employees "(BVS USSR. 1979. N 1)).
6. Fundamentally new is the rule that allows compensation for overtime work by providing additional rest time - Art. 152 of the Labor Code of the Russian Federation provides for the possibility, at the request of the employee, of providing him with additional rest time instead of increased pay, but not less than the time worked overtime.
The desire of the employee to receive this type of compensation for overtime work must be expressed by him in writing, while the employer, if there is a corresponding application from the employee, is obliged to provide him with additional rest time. The timing of the use of this type of overtime compensation must be agreed upon by the parties.
Article 152 of the Labor Code of the Russian Federation does not establish the duration of additional rest time, limiting only its minimum limit: not less than the time worked overtime. The specific duration of this time can be established in the collective agreement, in the individual labor contract, as well as in the additional agreement of the parties to the labor contract, concluded by them either when the employee is involved in overtime work, or when this type of compensation is provided. Because Art. 99 of the Labor Code of the Russian Federation connects the involvement of an employee in overtime work with his written consent, it is advisable to determine the type of compensation in it, as well as the duration of additional rest time and the time it is used when the employee chooses this particular type of compensation.
- Up
"New accounting", 2008, N 4
Aggregated Accounting: Weekends, Holidays and Overtime
In what cases is the summarized accounting of working hours applied? What documents are required for this? How to draw up a schedule with summarized accounting? In what cases is the summarized accounting of working hours applied? You will find answers to these questions in this article.
General provisions
The introduction of summarized accounting of working hours is allowed if it is impossible for employees to comply with the established weekly working hours (Article 104 of the Labor Code of the Russian Federation). In this case, control over compliance with the length of working hours to the established norm is carried out for the accounting period (month, quarter and other periods not exceeding one year).
Without fail, the summarized accounting of working hours should be introduced only with a rotational method of work (Article 300 of the Labor Code of the Russian Federation). In other cases (for example, during shift work), the introduction of summarized accounting is advisory in nature.
Sometimes it becomes necessary to transfer an employee from the summarized accounting of working hours to the non-summated one before the end of the accounting year. The Labor Code of the Russian Federation does not contain a direct prohibition on the transition from summarized accounting to non-summated accounting during the accounting period. In this regard, we consider such a transition possible, with the exception of cases of work on a rotational basis. Such a transition requires appropriate documentation.
Documenting
The procedure for introducing a summarized accounting of working hours is established by the internal labor regulations (paragraph 3 of article 104 of the Labor Code of the Russian Federation). In turn, the internal labor regulations are usually an annex to the collective agreement and are approved by the employer, taking into account the opinion of the representative body of workers in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations (Article 190 of the Labor Code of the Russian Federation).
Taking into account these norms, we believe that the transition from summarized accounting to non-summated accounting can be formalized by order (instruction) of the head, who will make appropriate changes to the internal labor regulations.
It should be noted that the employer is obliged to acquaint employees against signature with the adopted local regulations directly related to their labor activity(Article 22 of the Labor Code of the Russian Federation). Thus, with the order (instruction) of the head on the transition from summarized accounting to non-summarized accounting, it is necessary to familiarize (against signature) all employees affected by this transition.
How to make a schedule?
Summarized accounting of working hours, as a rule, is used for shift work. With a shift work regime, each group of employees must work in accordance with the shift schedule (Article 103 of the Labor Code of the Russian Federation).
When summarizing accounting, work schedules must be drawn up without fail and brought to the attention of employees no later than one month before they are put into effect (paragraph 4 of article 103 of the Labor Code of the Russian Federation).
The schedule must be drawn up in such a way as not to exceed the normal number of working hours for the accounting period. This number is determined on the basis of the weekly working hours established for this category of workers (paragraph 2 of article 104 of the Labor Code of the Russian Federation). For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.
When determining the norm of working time for the accounting period, it is necessary to take into account the Clarification of the Ministry of Labor of Russia of December 29, 1992 N 5 "On some issues arising in connection with the transfer of days off coinciding with public holidays", which operates in the part that does not contradict the Labor Code of the Russian Federation (Article 423 of the Labor Code of the Russian Federation).
According to paragraph 2 of the specified Explanation, the norm of working time for certain periods of time is calculated according to the estimated schedule of a five-day working week with two days off on Saturday and Sunday, based on the following duration of daily work (shift):
with a 40-hour work week - 8 hours;
with a 36-hour work week - 7.2 hours;
with a 24-hour work week - 4.8 hours.
On pre-holiday days, the working day is reduced by one hour for all employees (Article 95 of the Labor Code of the Russian Federation).
On the basis of the above norms, a production calendar is compiled annually.
The total number of working hours according to the schedule for the accounting period should not exceed the norm for the same period of time according to production calendar.
Example 1. An employee of an organization has a summary record of working time. The accounting period is a quarter.
January - 140 (at a rate of 136);
February - 155 (at a rate of 159);
March - 159 (at the rate of 159);
I quarter - 454 (at the rate of 454).
Thus, despite the discrepancy by months of the number of working hours according to the schedule, in general, for the accounting period, the employee kept the normal working hours.
In our opinion, the working hours for a particular employee do not include those periods of time in which the employee does not perform labor function(e.g. vacation).
Example 2. Let's take the data of example 1 and suppose that the employee is planning to annual vacation from 1 to 29 February 2008
The number of hours of work according to the schedule for the 1st quarter of 2008 may be as follows:
January - 140 (at a rate of 136);
February - 0 (at a rate of 159);
March - 159 (at the rate of 159);
I quarter - 299 (at the rate of 454).
If such an employee is given a schedule of 454 hours, then he will be in an unequal position with other employees, since he will have to work the same number of working hours for unequal times (two months and three months).
Weekends and holidays
Working days according to the schedule can fall on both weekends and holidays. As a general rule, work on weekends and non-working holidays is paid at least twice the amount (Article 153 of the Labor Code of the Russian Federation).
However, if for the majority of employees working on a five-day work week, days off are Saturday and Sunday, then during shift work, days off are provided on different days of the week according to established schedule(Article 111 of the Labor Code of the Russian Federation). Thus, if, in accordance with the schedule, the working day falls, for example, on Sunday, then it is not paid additionally, since it is not a day off for the employee.
Unlike weekends, non-working holidays are established by Art. 112 of the Labor Code of the Russian Federation for all employees without exception.
Recall that non-working holidays in the Russian Federation are:
It should be borne in mind that with the summarized accounting of working hours, work on holidays is included in the monthly norm of working hours (clause 1 of the Clarification of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 N 13 / P-21 "On compensation for work on holidays").
It is possible to compensate for work on weekends (according to the schedule) and holidays in one of two ways: in the form of additional payment in cash or by providing the employee with another day of rest (Article 153 of the Labor Code of the Russian Federation).
Financial compensation
It should be noted that the specific amounts of payment for work on a weekend or non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract. At the same time, the amount of such payment cannot be lower than the minimum established by Art. 153 of the Labor Code of the Russian Federation:
Pieceworkers - at double piecework rates;
Employees whose work is paid at daily (hourly) tariff rates - in the amount of a double daily (hourly) tariff rate;
Salaried employees:
in the amount of a single daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly norm of working time;
in the amount of a double daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if the work was performed in excess of the monthly norm of working time.
As you can see, the calculation of payment for work on holidays will depend on the wage system used by the employer. Consider how such a calculation is made using the examples of hourly and salary wages.
Example 3. An employee of an organization has a summarized accounting of working hours. The work of employees is paid at hourly tariff rates of 100 rubles. for 1 hour. The accounting period is a quarter. In January, the employee worked according to the schedule for 140 hours (with the norm according to the production calendar 136), of which 10 hours were worked on a holiday on January 2.
January salary will be:
130 h x 100 rub. + 10 h x 2 x 100 rub. = 15,000 rubles.
It should be noted that when paying for work on holidays, it does not matter whether this work was carried out within the monthly norm of working time or not, which greatly simplifies the calculation.
Example 4. An employee of an organization with a monthly salary of 10,000 rubles. set the total accounting of working hours. The accounting period is a quarter. In January, the employee worked according to the schedule for 140 hours (against the norm according to the production calendar 136 hours), of which 10 hours were worked on a holiday on January 2.
Salary for January will consist of salary and additional payment for work on a holiday.
To determine the amount of payment for holidays (single or double), it is necessary to compare the hours actually worked per month with the monthly norm of working time. But the question arises of what to consider as the monthly norm of working time for employees with a summarized account of working time. There are two approaches to solving this issue.
The first option is based on a literal interpretation of the norms labor law. Normal working hours cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation does not establish a special procedure for calculating the monthly norm of working time for summarized accounting. Therefore, the monthly norm of working time with summarized accounting is determined in general order according to the production calendar, taking into account Art. 91 of the Labor Code of the Russian Federation.
First, we determine the cost of one hour by dividing the salary by the number of hours according to the production calendar for February:
10 000 rub. : 136 h = 73.53 rubles.
6 hours x RUB 73.53 + 4 h x RUB 73.53 x 2 \u003d 1029.42 rubles.
10 000 rub. + RUB 1029.42 = 11,029.42 rubles.
The second option is based on logical reasoning and deep analysis of norms. labor law. With summarized accounting, the norm of working time is determined only on the basis of the results of the accounting period, i.e. in our case at the end of the quarter. In different months of the accounting period, the number of hours according to the schedule may deviate from the norm according to the production calendar, but according to the results of the quarter, it must correspond to the norm according to the production calendar.
If the schedule is drawn up correctly, then the norm of hours according to the established schedule for the month will be considered the monthly norm of working time. Then in our case, the additional payment for work on a holiday is made in single size.
10 h x RUB 73.53 = 735.3 rubles.
In this way, wage for January will be:
10 000 rub. + 735.3 rubles. = 10,735.3 rubles.
Due to the lack of regulation of the legislation on the issue under consideration, we recommend fixing the choice of one of the options in the regulation on remuneration or other local act of the organization.
Giving an employee another day of rest
At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
Overtime work
With the summarized accounting of working time, overtime is considered to be work in excess of the normal number of working hours for the accounting period (Article 99 of the Labor Code of the Russian Federation). In other words, overtime is defined as the difference between the number of hours actually worked by an employee in an accounting period and the normal number of hours worked in an accounting period. Overtime hours are calculated only after the end of the accounting period. The first two hours of overtime work are paid at least one and a half times, and the rest - at least twice.
Note! The duration of overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year (Article 99 of the Labor Code of the Russian Federation).
Consider how overtime hours are calculated using the examples of hourly and salary wages.
Example 5. An employee of an organization has a summarized accounting of working hours. The work of employees is paid at hourly tariff rates of 100 rubles. for 1 hour. The accounting period is a quarter. In the first quarter of 2008, an employee worked 460 hours (against the norm of 454 hours).
460 h - 454 h = 6 h.
100 rub. x 2 h x 1.5 + 100 rub. x 4 h x 2 = 1100 rubles.
Note! When calculating overtime hours based on the results of the accounting period, work on holidays in excess of the norm is not taken into account, since it has already been paid in double size (clause 4 of the Clarification of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 N 13 / P-21, Decision of the Supreme Court of the Russian Federation dated 30.11.2005 N GKPI05-1341).
Example 6. An employee of an organization with a monthly salary of 10,000 rubles. set the total accounting of working hours. The accounting period is a quarter. In the first quarter of 2008, an employee worked 460 hours (against the norm of 454 hours).
The number of overtime hours will be:
460 h - 454 h = 6 h.
We determine the average hourly wage rate by dividing the amount of salaries for all months of the quarter by the normal number of working hours in this accounting period:
30 000 rub. : 454 h = 66.08 rubles.
Additional payment for overtime work in the 1st quarter of 2008 will be:
RUB 66.08 x 2 h x 1.5 + RUB 66.08 x 4 h x 2 = 726.88 rubles.
Example 7. Let's take the conditions of example 6 and assume that out of 460 hours worked on a holiday on January 2, 10 hours.
In this case, overtime is not paid additionally, since work on a holiday has already been paid at a double rate (see example 4).
E.Polyakova
ACDI "Economics and Life"
Signed for print
Managers of enterprises are interested in whether an order is needed to pay overtime. There is no indication that the design requires the issuance of a separate order by the head. The main requirement is the written consent of the employee to work in excess of the norm.
An exception is the cases listed in Part 3 of Art. 99 of the Labor Code of the Russian Federation. The consent of the employee may not be asked if:
- there is a need to prevent an accident or natural disaster;
- involve an employee to eliminate a breakdown that interferes with the enterprise's water supply, lighting, communications, transport and other communications;
- an emergency arose, martial law was introduced, etc.
Despite the fact that in the above cases, the written consent of the employee to overtime work not necessary, processing must be processed and paid.
For payment overtime in the time sheet is indicated by the code "C" or "04". The basis for payment of overtime hours is the time sheet.
The following categories of employees have the right to refuse overtime work:
- disabled people;
- women raising children under the age of three;
- a parent raising a child under five years of age alone;
- citizens raising children with disabilities;
- staff caring for a sick relative.
Such employees must be informed in writing about the possibility of waiving overtime work. This information can be specified in the order. The heads of organizations should be aware that it is forbidden to involve pregnant employees and underage citizens in extracurricular work.
How much and how are overtime paid?
Often the heads of organizations are interested in how much to pay for overtime worked by an employee? For more clarity, we have placed a table:
The amount of remuneration for extracurricular work indicated in the table is considered to be the minimum, that is, the employer does not have the right to pay less. But the amount of payment for work in excess of the norm can be increased by the head of the enterprise. Information about this should be indicated in the local act of the company or the employment contract with the employee.
If the employee does not mind, the organization can compensate him for the time worked in excess of the norm with non-monetary funds, but with an additional day off. The duration of the non-working period cannot be less than the time spent on work. But such overtime work is paid at a single rate.
If processing is the employee's own initiative, then such work is not overtime and is not paid.
How to determine the amount of overtime worked
The employer is obliged to keep records of the duration of overtime work of employees.
The hours of processing indicated in the time sheet are calculated for the corresponding day. The exception is the summarized accounting of working hours. In this case, the calculation occurs at the end of the accounting period.
What methods of accounting for working hours exist
The choice of the method of accounting for labor time is the concern of managers. Much in this matter depends on the scope of the organization. The selected type of accounting must be fixed by the director of the company in the internal regulations. There are the following types of accounting:
- daily;
- weekly;
- summarized.
With summarized accounting, a deviation in the duration of working hours during the day, week or month is possible. The main requirement: at the end of the accounting period, the employee must have worked the number of hours in accordance with the approved norm.
The standard working day is 8 hours. With a five-day working week, the working time limit reaches 40 hours. But there are exceptions. If a person works in a shift, his working day can last 12 hours. For some categories of employees, a shortened working day may be established. In this case, they work week is 24-36 hours. You can find out how much time a worker should work with a normal or shortened working day per month, quarter and year using the production calendar. Using a regular calculator, processing will be easy to calculate.
In the case of daily accounting, overtime or undertime is recorded within one day. The payment for labor is calculated for each day of processing separately. And overtime (payment) is issued at the end of the month.
Overtime pay: example
Consider a specific example of how to calculate overtime (2019). Manager Barulin V.M. worked 3 hours overtime on 03/03/2019 and 4 hours on 03/10/2019. His hourly earnings are 140 rubles. The first two hours of each processing should be paid at one and a half times. The rest of the time is double. The amount will be:
Barulin V.M. 1680 rubles will be credited. for extra work.
With the summarized accounting of working time, overtime work (payment) should be evaluated as follows: overtime hours worked are calculated based on the results of the accounting period. The first two hours of labor are paid at least one and a half times. The rest of the time is double.
How is overtime paid on salary?
In Art. 152 of the Labor Code of the Russian Federation there is no information on how much to take into account. Therefore, many employers are wondering whether to take into account only the salary or the average income along with bonuses and allowances. Often, when calculating overtime, managers take a double rate as a minimum. Stimulant and compensation payments are not taken into account. Overtime is paid with bonus payments only if the employer has established such a procedure.
If such an order is not established, then the cost of an hour is equal to the salary divided by the number of standard hours in the accounting month according to the production calendar. For a total accounting period of more than one month, it is necessary to determine the average cost of an hour for the entire period (for example, salary income for a quarter divided by the time rate for a specified quarter). The calculation of overtime must be made from the resulting cost per hour.
What are the rules for overtime pay for shift work?
Let's take a look at how overtime is paid. shift schedule work. If a worker works in shifts, his wages can be calculated using either hourly rates or wages.
In the first case, overtime is calculated as follows: the number of hours worked for a certain period is multiplied by the established rate.
If the organization uses the salary system, then every month the employee is transferred the same amount of remuneration.
How is overtime pay calculated?
Citizens working piecework are paid for each piece they make. Pieceworkers are paid overtime based on how many parts they produce outside of normal hours and how long they work overtime. Cash are paid without taking into account one and a half or double allowances.
Example: Kurochkina A.N. works in a factory. She works part time. For each manufactured part, she is paid 400 rubles. On 03/09/2019, she worked 4 hours overtime, having made 5 parts during this time: 2 pcs. - for the first 2 hours and 3 pcs. - for the remaining 2 hours. Payment depends on the number of parts produced and on the time worked in excess of the norm. So the calculation is:
(400 rubles × 1.5 × 2 pcs.) + (400 rubles × 2 × 3 pcs.) = 1200 rubles + 2400 rubles = 3600 rubles.
How is overtime paid by the hour?
Consider how overtime is paid for hourly wages. The average hourly earnings are specified in the employee's employment contract. Payment depends on whether the organization has established the summarized accounting of working hours. The rates are the same as for salaries.
Examples:
With a five day work week.
Commodity manager Fedorova O.V. set tariff rate—150 rubles/hour She has a five-day work week.
She worked 5 hours of overtime in March 2019: 2 hours —March 12, 3 a.m. —March 19
The organization has a consolidated accounting of working hours. The accounting period is 1 month.
(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 3 hours) \u003d 450 + 900 \u003d 1350 rubles. The total payment for processing in March (2019) will be 1,350 rubles.
With shift work schedule.
The cutter Karyagina N.V. has a tariff rate—150 rubles/hour The work schedule is changeable.
The organization uses the summarized accounting of working hours. The accounting period is 3 months.
In January, she worked 143 hours (+7 hours overtime), in February - 158 hours (+ 7 hours overtime), and in March - 149 hours (-10 hours to the norm of hours of the month). In just three months, Karyagina worked 450 hours.The norm of time for this quarter was 446 hours, which means that processing for the quarter was 4 hours.
Overtime calculation will be as follows:
(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 2 hours) \u003d 450 + 600 \u003d 1050 rubles.
But for the hours worked in January and February, the employee has already received a single payment, therefore, at the end of the accounting period, processing in January and February must be paid according to the principle (no processing for March): (150 rubles × 0.5 × 2 hours) + (150 rubles × 1 × 2 hours) \u003d 150 + 300 \u003d 450 rubles.
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