In the material “Involvement in overtime work” we talked about what it is overtime, how recruitment to it is formalized and what compensation for workers is provided for by labor legislation. One of the compensations is increased overtime pay. Today we will understand the rules of payment in various situations, since many questions arise, especially when such work is performed at night or on a non-working holiday.
General provisions regarding increased pay
Before talking about payment, let us recall that overtime is considered work performed by an employee at the initiative of the employer outside the established working hours: daily work(shifts), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period.
Article 152 of the Labor Code of the Russian Federation determines that such work is paid at an increased rate:
the first two hours - no less than one and a half times;
subsequent hours - no less than double the amount.
Specific amounts of overtime pay may be determined by a collective agreement, local regulations or employment contract.
At the employee's request, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime. Moreover, if an employee chooses rest as compensation, then the time worked overtime is paid at single size, as usual work, and the rest period is not subject to payment.
Minus Art. 152 of the Labor Code of the Russian Federation is that it does not explain the procedure for determining the minimum one-and-a-half and double rates of overtime pay. Therefore, there are several calculation options.
1. Calculation based on the average monthly number of working hours per year.
The Ministry of Health in Letter No. 16-4/2059436 dated 07/02/2014 expressed the opinion that when paying overtime work, you can use the rules of Art. 153 of the Labor Code of the Russian Federation, according to which the minimum amount of double payment is a double tariff without taking into account compensation and incentive payments.
Then the hourly rate is used to calculate overtime pay. However, the procedure for calculating the hourly tariff rate from the established monthly rate for the purpose of paying overtime work is not established by current legislation.
In the said letter, the department considers it expedient to calculate the hourly tariff rate by dividing the salary by the average monthly number of working hours, depending on the established length of the working week in hours. In this case, the average monthly number of working hours is calculated by dividing the annual norm of working time (in hours) by 12. In 2017, the average monthly number of working hours with a 40-hour work week is 164.4 (1,973 / 12).
The use of this procedure for calculating part of the salary per hour of work to pay for overtime work (at night or on non-working days) holidays) allows you to receive the same pay for an equal number of hours worked in different months.
Example 1.
The organization maintains a summation. The employee's salary is 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. We will calculate the processing fee.
The standard working time for a 40-hour workweek in 2017 is 1,973 hours. The average monthly number of working hours was 164.4 (1,973 hours / 12 months). Then the hourly rate will be equal to 152.07 rubles. (RUB 25,000 / 164.4 hours).
Thus, overtime payment for March 14, 2017 will be 760.35 rubles. (152.07 x 1.5 x 2 hours + 152.07 x 2 x 1 hour), and for 03/17/2017 – 456.21 rubles. (152.07 x 1.5 x 2 hours). Total – 1,216.56 rubles.
2. Calculation based on the normal number of working hours per month according to production calendar.
In this case, the hourly hour will be different in different months of the accounting period
Example 2.
The employee's salary is 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. We will calculate the processing fee.
The number of working hours according to the production calendar of a 5-day 40-hour work week in March 2017 was 175. The employee’s hourly rate was 142.86 rubles. (RUB 25,000 / 175 hours).
Payment for processing time for March 14, 2017 will be 714.3 rubles. (142.86 rubles x 1.5 x 2 hours + 142.86 x 2 x 1 hours), and for 03/17/2017 – 428.58 rubles. (RUB 142.86 x 1.5 x 2 hours). In total, for overtime work in March 2017, the employee will receive 1,142.88 rubles.
Note that when recording working hours in aggregate, you can use both the calculation of the daily rate indicated in the first example and that given in the second, but it is necessary to fix the calculation procedure in a local regulatory act.
Peculiarities of payment for overtime in the case of summarized recording of working hours
Based on Art. 104 of the Labor Code of the Russian Federation, summarized recording of working time is introduced when, according to the conditions of production (work), individual entrepreneur, in the organization as a whole or when performing individual species work cannot be observed established for this category of workers (including those employed in work with hazardous and (or) hazardous conditions labor) daily or weekly working hours. In this case, the duration of working hours for the accounting period (month, quarter, etc.) should not exceed the normal number of working hours.
The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers. For those working part-time (shift) and (or) part-time week, the normal number of working hours during the accounting period is reduced accordingly.
Let us note one more nuance: the time when the employee was absent from work for good reason(for example, was sick or on vacation) is excluded from his working time norm. For example, a company has introduced summarized recording of working hours with an accounting period of six months. According to the production calendar, in the second half of 2016, the employee must work 1,039 hours. From November 14 to 27 he was in annual leave. According to the calendar of a 40-hour work week, this is 80 hours (10 work days x 8 hours), therefore, the standard working time for this employee in the second half of the year will be: (1,039 – 80) = 959 hours. The time he works beyond these hours will be overtime.
The procedure for introducing summarized recording of working time is established by the internal labor regulations. With this accounting, the calculation of overtime hours is carried out at the end of the accounting period.
The issue of payment for overtime work with accumulated working hours is regulated by Recommendations on the use of flexible working time regimes in enterprises, institutions and organizations of industries national economy, approved by Resolution of the USSR State Committee for Labor No. 162, All-Union Central Council of Trade Unions No. 12-55 of May 30, 1985.
at one and a half times - the first 2 hours, falling on average on each working day of the accounting period;
in double – the remaining overtime hours.
Example 3.
The employee has a working time schedule that provides for summarized accounting (accounting period - 1 month). In March 2017, over 22 working days, he worked 51 hours overtime.
Please note: Previously, the Ministry of Health and Social Development expressed the opinion that the first 2 hours of overtime for the entire accounting period should be paid at one and a half times the rate, and the remaining hours at least double the rate (Letter dated August 31, 2009 No. 22-2-3363). However, the Supreme Court of the Russian Federation, in its Decision No. AKPI12-1068 dated October 15, 2012, explained that such a mechanism for paying overtime hours when recording working hours in aggregate contradicts clause 5.5 of the Recommendations. Since the specified letter is not of a regulatory nature and has no legal force, the payment procedure established in the Recommendations should be applied.
Difficult questions
Everything is simple when the employee works only during the daytime and does not work on holidays. Difficulties arise in calculating the increased payment for processing if it occurs at night or on a holiday. After all, work at night or on a holiday should itself be paid at an increased rate.
Overtime at night
Let us remind you that night operating hours are considered to be from 22.00 to 6.00. Each hour of work at night is paid at an increased rate compared to work under normal conditions (Article 154 of the Labor Code of the Russian Federation). Additional payment for work during these hours cannot be less than 20% of the tariff rate per hour of work at night (Resolution of the Government of the Russian Federation dated July 22, 2008 No. 554 “On minimum size increase in wages for night work").
We believe that there should be no difficulties when working overtime at night. It is necessary to calculate two additional payments to the employee: one for working at night, the other for overtime.
Example 4.
The employee worked 6 hours overtime in May, 2 of which were at night. Employee salary – 35,000 rubles. The additional payment for night work, according to the Regulations on Remuneration, is 30% of the hourly wage rate for each hour of work.
1. Determine the hourly tariff rate - 218.75 rubles. (RUB 35,000 / 160 hours (standard working hours in May 2017)).
2. Additional payment for overtime work will be 2,406.25 rubles. (218.75 x 2 hours x 1.5 + 218.75 rubles x 4 hours x 2).
3. Additional payment for night work will be 131.25 rubles. (RUB 218.75 x 2 hours x 30%).
Total amount wages employee for May will be 37,537.5 rubles. (35,000 + 2,406.25 – 131.25).
Holiday overtime
Things are somewhat more complicated with overtime, which falls on holidays. Let us recall that the list of such is given in Art. 112 Labor Code of the Russian Federation. The following holidays are common throughout the country:
As a general rule, work on these days is subject to increased pay in accordance with the provisions of Art. 153 Labor Code of the Russian Federation:
for piece workers - at no less than double piece rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
for employees receiving a salary (official salary) - in the amount of no less than a single daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary, if work on a weekend or holiday was carried out within the monthly working time norm, and in an amount of no less double daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary if the work was performed in excess of the monthly working hours.
Specific amounts of payment for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.
How to pay for overtime work on a holiday? This question is especially interesting for employers who provide summarized recording of working time.
To begin with, let us turn to Explanations No. 13/P-21, approved by Resolution of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No. 465/P-21. According to paragraph 4, when calculating overtime hours, work on holidays performed in excess of normal working hours should not be taken into account, since it is already paid in double amount.
The Supreme Court in its Decision dated November 30, 2005 No. GKPI05-1341 explained: both when working overtime and when working on weekends and non-working holidays, the employee will carry out his work activities in absolutely identical working conditions, namely during rest. And since the legal nature of overtime work and work on weekends and holidays is the same, payment in an increased amount at the same time on the basis of both Art. 152 and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive.
Let's explain with an example.
Example 5.
In May 2017, an employee worked according to a shift schedule for 20 days with a shift duration of 8 hours (1, 2, 4, 5, 7, 8, 10, 11, 13, 14, 16, 17, 19, 20, 22, 23, 25 , 26, 28, 29 May). According to the production calendar, the standard working time in May 2017 is 160 hours. The employee, having worked 20 days, including the non-working holiday on May 1, worked 160 hours.
There is no overtime work in this accounting period, and work on a holiday must be paid double. But in this case, the employee does not have the right to be granted another day of rest, since the work was carried out within the limits of the monthly working hours.
If an employee worked for 21 days according to the schedule (plus the mentioned dates of May 31), then 8 hours of overtime would occur (21 days x 8 hours – 160 hours). But it must be paid in a single amount, since May 1 (a holiday) has already been paid in an increased amount (clause 4 of Explanation No. 13/P-21).
And if an employee had worked, for example, 10 hours on May 31, there would have been 10 hours of overtime (20 days x 8 hours + 10 hours – 160 hours). In this case, the duration of work on the May 1 holiday must be subtracted from the total number of hours worked, and the rest must be paid as overtime hours. That is, out of 10 hours of overtime, 8 are subject to payment at a single rate, and 2 (10 - 8) at a time and a half rate.
Note: Some employers with summarized working hours do not understand how they can compare whether overtime coincided with a holiday or whether it was overtime on some other day. But in this case, there is no separate need to calculate whether a holiday coincides with overtime work, since shift work implies that the duration of daily work may vary, and the employer must ensure that the duration of working hours during the accounting period does not exceed the normal number of working hours ( Article 104 of the Labor Code of the Russian Federation). Accordingly, everything will be visible at the end of the accounting period after calculating the number of hours worked and holidays that fell during this period.
Dismissal and overtime
You and I know that upon dismissal on the last working day, an employee is paid all amounts due to him. When an employee who has been assigned a shift schedule with summarized working hours is dismissed before the end of the accounting period, the question often arises about the availability of overtime work and, accordingly, their payment.
This issue is not regulated by law, so in practice two methods are used:
1. Overtime is not paid at all, since it is not possible to determine whether an employee worked overtime or not. After all, the number of overtime hours is determined at the end of the accounting period, but it has not been fully worked out.
2. Check for overtime work even before the end of the accounting period and, if available, pay accordingly. To do this, calculate the normal working hours for the actually worked part of the accounting period and compare it with the number of hours actually worked in this part. Moreover, it must be compared with the working hours established for specific employees. For example, if an organization is located in the Far North, the standard working time cannot be considered based on a 40-hour work week - a reduced duration of 36 hours should be applied (see, for example, the Appeal ruling of the Khabarovsk Regional Court dated 07/02/2014 in case No. 33 -3953/2014).
We believe that employers who use the first method are grossly violating labor legislation. After all, Art. 99 of the Labor Code of the Russian Federation does not establish a ban on counting overtime in the event of an employee’s dismissal before the end of the accounting period. This norm only states that in a classic situation (when the entire accounting period has been worked out), overtime in some months is compensated by underwork in others, and that is why it is possible to determine whether an employee worked overtime only at the end of the accounting period.
If the accounting period is not fully worked out, you need to calculate the number of hours worked as follows:
calculate the standard time from the production calendar from the first working day to the day of dismissal of the employee (based on the normal working hours for a particular employee), excluding the time of his absence from the workplace when he retained his place of work (temporary disability, vacation, etc.), as well as work performed by an employee on non-working holidays in excess of normal working hours;
If the number of hours actually worked is more than the standard time, then the employee worked overtime. To calculate the number of hours of such work, it is necessary to subtract the employee’s standard time from the number of hours actually worked.
Example 6.
The employee has a summarized recording of working time with a monthly accounting period. The employee wrote a letter of resignation, the last working day was 04/24/2017. According to the time sheet for the period from 04/01/2017 to 04/24/2017, the employee worked 135 hours, while he was on sick leave for 3 days. Let's find out if there was overtime work.
1. Calculate the employee’s working hours. During the period from 04/01/2017 to 04/24/2017 there were 13 workers. days (16 working days – 3 days of sick leave). Accordingly, the norm will be 104 hours.
2. According to the working time sheet, 135 hours were worked for the named period.
Since the employee actually worked more than normal, there were 29 hours of overtime work (135 – 104). These hours are subject to increased payment in accordance with Art. 152 Labor Code of the Russian Federation.
Let's sum it up
Overtime work is subject to increased pay. Difficulties are caused by overtime on holidays and at night, as well as when recording working hours together. When working overtime at night, both the actual hours worked at night and overtime are subject to payment. But if overtime work on a holiday is included in the standard working time, it is paid at a single rate, since work on a holiday itself is already paid at an increased rate. If overtime is not included in the standard working hours, then it is paid according to general rules. In addition, when dismissing an employee with cumulative accounting of working hours before the end of the accounting period, it is necessary to establish the presence of overtime, and if it occurred, pay in accordance with Art. 153 Labor Code of the Russian Federation.
Hello! In this article we will discuss the topic of overtime work.
Today you will learn:
- What does it mean to work overtime?
- How overtime work is accounted for and paid;
- What are its similarities and differences with irregular working hours?
Labor legislation on the territory of the Russian Federation covers in sufficient detail issues related to labor activity. And it is necessary to strictly comply with all its requirements. Moreover, when it comes to complex concept such as working overtime. Today we will discuss aspects related to this type of activity.
Meaning of the term
Overtime work refers to the performance of a certain type of work in excess of the norm, which is prescribed in the relevant contracts.
Who is the initiator
The initiative should come only from the employer. If it is not there, overtime work is not considered.
What types are there?
- Regardless of whether the employee agrees or not;
- With the written consent of the employee.
Cases of being required to work overtime
Currently, there are several types of overtime work that must be carried out regardless of whether the employee agrees to it or not.
Such activities may include:
- Work when eliminating man-made or natural disasters;
- Elimination emergency situations in industries that are dangerous to people;
- Elimination of disruptions to transport, water supply, gas supply;
- Elimination of disturbances in the operation of heating systems and communication systems;
- If the work must be performed during an emergency or martial law;
- Work during epidemics;
- Types of work to eliminate fires, earthquake consequences, etc.
It is strictly necessary to carry out these works; there is no alternative. In such situations, employees must comply with all demands of employers.
Work with written consent is a completely different category.
Such activities include:
- If, for reasons beyond the control of the employee and the employer, any work is not completed during working hours;
- If you need to repair structures or devices, the malfunction of which can lead to downtime large quantity people;
- The shift worker did not show up for work.
In such situations, it is necessary to ask the employee’s consent; it is advisable to record its presence in writing.
Persons not subject to overtime work
- Women who are pregnant;
- Employees who are under eighteen years of age;
- Workers undergoing practical training.
If there is no prohibition established medical documents, the following employees can be involved in performing overtime duties:
- Persons with disabilities;
- Women raising children under three years of age;
- Single mothers and fathers with children under 5 years old;
- Employees who have disabled children;
- Workers who care for sick relatives.
Duration restrictions
Labor legislation clearly establishes acceptable limits for engaging in overtime work. They are as follows: overtime work cannot exceed 4 hours within 2 days, as well as 120 hours throughout the year. If this limit has already been worked out, the person cannot be involved in overtime work during the current year. For the manager, this is fraught with administrative liability.
Example. On Tuesday, the employee worked overtime for one hour. On Wednesday he was involved in the same work, but for 3 hours. On Thursday, the employee was again required to perform his duties overtime. But given the fact that he has already worked 4 hours, it is impossible to involve him in work for more than 1 hour.
Documentation
In each individual case, involvement in overtime work is documented. Moreover, this is done before the work begins. The form of documents is not regulated by law, so they are developed at each specific enterprise or organization.
The documents must reflect:
- Reason, date, duration of work;
- The fact that the employee is familiar with the right to refuse overtime work;
- The fact that the employee does not mind performing overtime work (if necessary);
- The amount of payment for the work.
The order to engage in overtime work is also drawn up in any form.
The following can be attached to the order:
- A memo addressed to management;
- Written consent of the employee;
- A statement in which the employee requests additional rest time (if desired).
Let us immediately clarify that the absence of these documents is not considered an error if the order reflects the information in full. The employer is also obliged to take into account the length of overtime working time of any employee.
Overtime pay
Payment for work carried out overtime includes 2 parts:
- Regular;
- Additional, the purpose of which is to compensate for every hour of work above the norm.
According to labor legislation, overtime work is paid at an increased level:
- The first two hours of such work are paid by increasing the employee’s hourly rate by one and a half times;
- Each subsequent hour of work is paid, increasing the employee’s hourly rate by 2 times.
The amounts in accordance with which such work is paid can be fixed in local regulations, namely in labor and collective agreements. If the amount is not clearly defined in these documents, payment is made in the minimum amount specified in labor legislation.
If the employee expresses a willingness to continue working after the working day is over, the employer will still be responsible for ensuring that the working hours are respected.
Despite the fact that payments for overtime work are provided for by law, the employer, on his own initiative, can pay for such work at a double or triple rate. The source of such additional payment, if the organization is commercial, is the reserve fund, which is created on the basis of local regulations.
Overtime work on weekends
There can be no overtime work on weekends. This has been confirmed by a number of Plenums of the Supreme Court of the Russian Federation. Supreme Court clarifies that working overtime and working on weekends has one legal basis, which means payment in an increased amount is unjustified and excessive.
Example. Mechanic K. worked 11 hours on his day off. Those 3 hours that he worked in excess of the standard working day are not overtime work. And they will be subject to payment as time off from work on days off.
Working overtime at night
If this type of work is performed in full or partly at night, the employer must pay for both overtime work and for night hours, since there is no single legal basis.
Example. Waiter D. has a working day that starts at 16.00 and ends at 23.00. The employer asked him to stay at work until 2 am. This means that the period from 16.00 to 22.00 will need to be paid, as usual, in a single amount.
For the period from 22.00 to 23.00 you need to pay as for performing work at night.
But the time from 23.00 to 2 am will be paid both as overtime and as night work.
Working overtime and irregular working hours
If an employee works on irregular working hours, there is no talk of overtime work. In this case, the employer compensates for overtime by providing the employee with additional time to rest.
Overtime compensation
Overtime work involves increased energy costs and reduced rest time, so the state provides guarantees and compensation for those who perform it.
This list includes:
- Increased level of payment;
- Limitation of overtime work by time;
- Availability of a certain procedure for involving in the implementation of work;
- Prohibition on involving certain groups of workers in such activities;
- Providing additional rest.
Upon written request of the employee, payment for overtime hours can be replaced extra time rest. In this case, overtime will be paid at the usual rate, and additional rest will be unpaid.
This type of compensation must be issued in the form of an order or instruction, and the rest time must be noted on the time sheet.
How things are in reality
In fact, between the norm specified in the law and real situation cases, there was a big difference.
The non-state sector is especially guilty of violations: employers practically oblige workers to work overtime without asking their consent. Or they generally disguise overtime work under the guise of part-time work, and do not take into account overtime hours worked at all.
Working Overtime and Tax Laws
IN tax code There are no restrictions on recording and paying for overtime work. This means that if labor standards are violated, this will not entail any violation of tax requirements.
The exemption does not apply here either, since all charges for this type of work are included in the salary.
Conclusion
Often overtime work is a necessity that is determined by the interests of the organization. It is necessary to resolve a complex issue that has arisen outside of the plan, or the manager asks to stay late for various reasons, all this is common and is a typical situation.
We discussed today in our material how to avoid being deceived and receive the payment due in these cases.
Payment for hours night work. Night work time is considered to be from 22:00 to 6:00. In this case, the set operating time is reduced by one hour. The following are not allowed to work at night: pregnant women and women with children under 3 years of age; workers under 18 years of age; employees of other categories (in accordance with current legislation). Hours of night work are paid in the increased amount provided for by the employment contract, but not lower than the amounts established by law.
Payment for overtime hours. Overtime is considered to be work in excess of the legally established working day. Overtime work is allowed in exceptional cases with the permission of the trade union committee of the organization. The following are not allowed to work overtime: pregnant women and women with children under 3 years of age; workers under 18 years of age; workers studying on the job in secondary schools and vocational schools, on school days; employees of other categories (in accordance with current legislation).
Overtime work is paid for the first two hours at least one and a half times the rate, and for subsequent hours at least twice the rate for each hour of overtime work (Article 88 of the Labor Code of the Russian Federation). Overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year. Compensation for overtime work with time off is not allowed (Article 88 of the Labor Code of the Russian Federation).
Payment for work on holidays. Work on a holiday is compensated to the employee by providing another day of rest or, by agreement of the parties, in cash. Work on a holiday is paid at least twice as much:
1. for piece workers - at least at double piece rates;
2. employees whose work is paid at hourly rates - in the amount of at least double the hourly rate;
3. for employees receiving a monthly salary - in the amount of at least one hourly rate in excess of the salary, if the work was carried out within the monthly working time norm, and in the amount of at least double the hourly rate in excess of the salary, if the work was carried out in excess of the monthly norm. At the request of an employee who worked on a holiday, he may be given another day of rest (Article 89 of the Labor Code of the Russian Federation).
1.4. Payment for defects, downtime, payment for combining professions.
Payment for products that turned out to be defective. Complete defects due to the fault of the employee are not paid to him at all, and partial defects are paid depending on the degree of suitability of the product at reduced prices. Defects that occur through no fault of the employee are paid at reduced rates. The monthly salary of the employee in this case cannot be lower than 2/3 of the tariff rate of the category assigned to him. Defects that occurred as a result of a hidden defect in the material being processed, as well as defects that arose through no fault of the employee and were discovered after the product was accepted by the technical control body, are paid to the employee on the same basis as suitable products (Article 93 of the Labor Code of the Russian Federation).
Payment for downtime. Downtime caused by the employee is not subject to payment. Downtime not caused by the employee, if he warned the administration about the start of downtime, is paid at the rate of no less than 2/3 of the tariff rate of the category or salary established for the employee (Article 94 of the Labor Code of the Russian Federation).
Remuneration for combining professions. If an employee, along with the main work stipulated by the employment contract, performs extra work in another profession or duties of a temporarily absent employee without release from his main job, then he is paid extra for combining professions or performing the duties of a temporarily absent employee. The amount of these additional payments is established by the administration by agreement of the parties (Article 87 of the Labor Code of the Russian Federation).
Remuneration during the development of production (new types of products). For the period of development of a new production (product), employees may be given an additional payment up to their previous average earnings in the manner and on the terms determined by the collective agreement (Article 94 of the Labor Code of the Russian Federation). Remuneration for part-time work. Part-time work is the performance by an employee, in addition to his main job, of other regularly paid work under the terms of an employment contract in his free time from his main job. Part-time work is permitted only either at the place of main work or in another organization. Persons under 18 years of age and pregnant women cannot be hired for part-time work. The duration of part-time work cannot exceed 4 hours per day or a full working day on a weekend. In some cases, for part-time workers, summarized recording of working hours is allowed. The work of part-time workers is paid for the work actually performed according to the time-based or piecework form of labor. An employment order must be issued for a part-time worker indicating the form of remuneration: time-based (hourly, daily, monthly) or piecework. The organization is obliged to keep a time sheet for part-time workers. On the income of persons working part-time in tax office where the organization is registered, certificates of the established form are submitted at least once a quarter.
The work process cannot always be uniformly stable, therefore such a phenomenon as overworking the standard hours occurs quite often, and in continuous cycle production such work is taken into account when planning the costs that reimburse such work. One of the compensations for attracting company personnel to work in excess of the established hours is increased payment for excess hours. Let's look at how processing is paid for Labor Code at different systems labor standards, and what nuances should be taken into account when making calculations.
Overtime pay: generally accepted standards
Overtime is legally recognized as work that is initiated by the company’s administration and occurs outside of working hours, i.e. in excess of the standard shift duration, and in the case of summarized recording of working time (WW) - in excess of the standard hours determined for one accounting period. Payment for overtime according to the Labor Code (Article 152) is set at an increased rate:
- The first 2 hours are one and a half hours;
- The remaining hours are in double.
These rules are used to guide any working time recording (WW) system - daily, weekly or cumulative. The dimensions indicated are minimum. If desired or possible, the management of the company can independently set the amount of payment for overtime hours, but not less than those specified in the Labor Code of the Russian Federation. The amount of payment developed at the enterprise is fixed by any internal act of the company.
Payment for overtime, at the request of the employee, can be replaced by the provision of additional rest time, no less than that worked in excess of the norm. In this case, overtime work is paid at the same rate as a regular shift, and the compensation is additional rest.
The Labor Code of the Russian Federation does not explain how overtime payment is determined. , therefore, different companies use different calculation options: in one, the base value is the average monthly number (AMN) of working hours, in the other, the standard time limit according to the production calendar. Let's look at them.
Payment for overtime work based on the calculation of the average working hours
Art. 153 of the Labor Code of the Russian Federation recommends using a double tariff without incentive payments in calculations for paying for overtime hours, i.e. hourly rate, calculated by dividing the salary by the number of working hours. In turn, this indicator is the result of dividing the annual labor rate by 12. For example, in 2017, with a 40-hour week, the average working hours amounted to 164.4 (1973 hours / 12 months).
Example No. 1
An employee of a company with an established 40-hour weekly work schedule worked overtime in June 2017 three times – on the 6th 3 hours, on the 14th 2 hours and on the 21st 4 hours.
Employee salary – 40,000 rubles.
Payment for overtime is calculated according to the SMC - 164.4 hours. The hourly rate is 243.31 rubles. (40,000 / 164.4).
The additional payment for overtime hours will be:
- for June 6 (2 hours x 1.5 x 243.31) + (1 hour x 2 x 243.31) = 1216.55 rubles;
- for June 14 (2 hours x 1.5 x 243.31) = 729.93 rubles;
- for June 21 (2 hours x 1.5 x 243.31) + (2 hours x 2 x 243.31) = 1703.17 rubles.
The amount of additional payment for June was 3649.65 rubles. (1216.55 + 729.93 + 1703.17).
Payment for overtime working on the basis of the labor force norm according to the production calendar
This calculation involves the use of an hourly rate based on the monthly labor rate when work was performed overtime.
Example No. 2
Let us apply this method of calculation according to the conditions of the previous initial data. The RW norm for June is 168 hours. The hourly rate will be 238.10 rubles. (40,000 / 168). The calculation is as follows:
- for June 6 (2 hours x 1.5 x 238.10) + (1 hour x 2 x 238.10) = 1190.05 rubles;
- for June 14 (2 hours x 1.5 x 238.10) = 714.30 rubles;
- for June 21 (2 hours x 1.5 x 238.10) + (2 hours x 2 x 238.10) = 1666.70 rubles.
Payment for overtime work is made in the amount of 3571.05 rubles. With this method of payment for overtime, the hourly rate will vary depending on the monthly RW rate.
How are overtime hours paid when working hours are summarized?
Art. 104 of the Labor Code of the Russian Federation regulates the introduction of such accounting for radioactive substances if production activity does not allow you to comply with daily or weekly working hours. For example, this is not possible for train crews locomotive depots, conductors of long-distance trains and other categories, incl. and in hazardous industries. In such cases, an accounting period is established (month, quarter, year), for which the RW rate is calculated, and subsequently an additional payment for overtime is determined. The Labor Code of the Russian Federation explains that the norm of labor force for the accounting period is determined for each group of employees on the basis of the established weekly duration of labor force. For example, with established summarized quarterly accounting of radioactive substances, the norm of radioactive substances is determined based on the total amount of the weekly norm of radioactive substances for the three corresponding months.
Procedure for payment of overtime work , as well as the introduction of summarized accounting of radioactive substances is regulated by the rules internal regulations companies. Overtime hours are calculated at the end of the accounting period.
Example No. 3
At an enterprise with an established monthly accounting period, an employee whose hourly rate was 200 rubles worked 188 hours in 20 working days in April 2017. The norm of labor force in April was 160 hours. Overtime was 28 hours (188 – 160).
Payment for overtime work according to the Labor Code of the Russian Federation:
- first 2 hours x 1.5 x 200 = 600 rubles;
- remaining 26 hours x 2 x 200 = 10,400 rubles.
Total additional payment for April – 11,000 rubles. (600 + 10,400)
Payment for overtime work according to the Labor Code of the Russian Federation in 2017
By Order No. 415 of May 10, 2017, the Ministry of Labor abolished the previously in force regulations that determined how payment for overtime work is made with cumulative accounting using the formula:
- 1.5 times the hourly rate for each day of processing;
- 2 sizes in the remaining hours.
Those. it was envisaged that excess work would be paid based on the number of days falling within the accounting period.
To date legislative clarifications According to the calculation of payment for overtime hours, there are no overtime hours, so it’s better to stick to general rules prescribed in the Labor Code of the Russian Federation, taking the total number of hours of the accounting period, as proposed in our example.
Business managers are interested in whether an order is needed to pay overtime hours. There is no indication that registration requires the issuance of a separate order from the manager. The main requirement is the employee’s written consent to work beyond the norm.
An exception is the cases listed in Part 3 of Art. 99 Labor Code of the Russian Federation. The employee’s consent may not be asked if:
- there is a need to prevent an accident or natural disaster;
- engage 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 employee’s written consent to overtime work is not necessary, overtime must be formalized and paid for.
For payment, overtime time in the time sheet is indicated by the code “C” or “04”. The basis for paying overtime hours is the time sheet.
The following categories of employees have the right to refuse overtime work:
- disabled people;
- women raising children under three years of age;
- a parent raising a child under five years of age alone;
- citizens raising disabled children;
- employees caring for a sick relative.
Such employees must be informed in writing of the possibility of refusing overtime work. This information can be indicated in the order. Managers of organizations should be aware that it is prohibited to involve pregnant employees and minors in extracurricular work.
How much and how are overtime hours paid?
Organizational managers are often interested in how much to pay for overtime worked by an employee? For greater clarity, we have placed a table:
The amount of payment for overtime work indicated in the table is considered minimal, that is, the employer does not have the right to pay less. But the amount of remuneration for work above 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 employment contract with an employee.
If the employee does not mind, the organization can compensate him for the time worked above the norm, not in cash, but with additional days 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 extracurricular and is not paid.
How to determine the amount of extracurricular time worked
The employer is obliged to keep records of the duration of overtime work of employees.
The overtime hours indicated in the accounting sheet are calculated for the corresponding day. The exception is summarized recording of working hours. In this case, the calculation occurs at the end of the accounting period.
What methods of recording working hours exist?
Choosing a method for recording working time is a concern for managers. Much in this matter depends on the scope of the organization. The chosen type of accounting must be specified by the director of the company in the internal regulations. The following types of accounting are distinguished:
- daily;
- Monday;
- summarized.
With summarized accounting, deviations in the duration of working hours during the day, week or month are possible. The main requirement: at the end of the accounting period, the employee must have worked a 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 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 working week is 24-36 hours. You can find out how much time a worker with a normal or reduced working day must work per month, quarter and year using the production calendar. Using a regular calculator, it will not be difficult to calculate recycling.
In the case of daily accounting, overtime or shortfalls are recorded within one day. Labor payment is calculated for each day of processing separately. And overtime (payment) is given at the end of the month.
Overtime pay: example
Let's look at a specific example of how to calculate overtime (2019). Manager Barulin V.M. worked 3 hours after hours on 03/03/2019 and 4 hours on 03/10/2019. His hourly earnings are 140 rubles. The first two hours of each overtime must be paid at one and a half times the rate. The rest of the time is double time. The amount will be:
Barulin V.M. 1680 rubles will be credited. for extra work.
When recording working hours in aggregate, overtime work (payment) should be assessed as follows: time worked outside of normal hours is calculated based on the results of the accounting period. The first two hours of work are paid at least time and a half. The rest of the time is double time.
How is overtime paid on a salary basis?
In Art. 152 of the Labor Code of the Russian Federation there is no information about what amount should be taken into account. Therefore, many employers are wondering whether to take into account only salary or average income along with bonuses and allowances. When calculating overtime, managers often take double the tariff as a minimum. Stimulating and compensation payments are not taken into account. Overtime work is paid inclusive of bonus payments only if the employer has established such a procedure.
If such a procedure 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. If the period of summarized accounting is 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 standard time for the specified quarter). Overtime calculations must be made from the resulting cost per hour.
What are the rules for paying overtime on a shift schedule?
Let's look at how overtime is paid when shift schedule work. If a worker works in shifts, his salary can be calculated using both hourly tariff rates and on a salary basis.
In the first case, overtime is calculated as follows: the number of hours worked during a certain period is multiplied by the established rate.
If the organization uses a salary system, then every month the employee is transferred the same amount of remuneration.
How is overtime pay for piece workers calculated?
Citizens who work piecework are paid for each part produced. Overtime pay for piece workers depends on how many parts they produce outside of normal working hours, as well as on the length of overtime work. Cash are paid without taking into account one and a half or double bonus.
Example: Kurochkina A.N. works at the factory. She works piecework. For each part made, she is paid 400 rubles. On 03/09/2019 she worked 4 hours outside of school hours, producing 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 above the norm. Therefore the calculation is:
(400 rub. × 1.5 × 2 pcs.) + (400 rub. × 2 × 3 pcs.) = 1200 rubles + 2400 rubles = 3600 rubles.
How is overtime paid for hourly wages?
Let's look at how overtime is paid for hourly wages. Average hourly earnings are specified in the employee’s employment contract. Payment depends on whether the organization has established a summarized recording of working hours. The coefficients are the same as for salary.
Examples:
With a five-day work week.
Commodity expert Fedorova O.V. tariff rate set—150 rub./hour. She has a five-day work week.
She worked 5 hours overtime in March 2019: 2 hours -March 12, 3 a.m. —March 19.
The organization has established a summarized recording of working hours. Accounting period is 1 month.
(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 3 hours) = 450 + 900 = 1350 rubles. Total payment for processing for March (2019) will be 1,350 rubles.
With a shift work schedule.
The tariff rate has been set for cutter N.V. Karyagina—150 rub./hour. The work schedule is variable.
The organization uses summarized working time tracking. The accounting period is 3 months.
In January she worked 143 hours (+7 hours of overtime), in February - 158 hours (+ 7 hours of overtime), and in March - 149 hours (-10 hours to the standard hours of the month). In just three months, Karyagina worked 450 hours.The standard time for this quarter was 446 hours, which means that the processing time for the quarter was 4 hours.
Overtime calculation will be as follows:
(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 2 hours) = 450 + 600 = 1050 rubles.
But for the hours worked in January and February, the employee has already received a single payment, so when closing the accounting period, overtime in January and February must be paid according to the principle (there is no processing for March): (150 rubles × 0.5 × 2 hours) + (150 rubles × 1 × 2 hours) = 150 +300 = 450 rubles.
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