If a company's employees work more than 8 hours a day, then the employer cannot do without a summarized recording of working hours. After all, it is this method of accounting that allows you to control whether the standard working time is being observed, whether employees have overtime hours and how much exactly.

Note. See the article “Shift and work schedules: what to look for” on page 82 of magazine N 5′ 2015.

The Labor Code of the Russian Federation establishes working time standards: no more than 8 hours a day and 40 hours a week. Indeed, in some companies, employees come to work in the morning at 9:00 and leave at 18:00. However real life often deviates from the norm, including in relation to working hours. Some of these deviations are described in the Labor Code of the Russian Federation, in particular in Art. 104 on the need to introduce summarized recording of working hours if the company’s working conditions make it impossible to comply with daily and weekly working hours. For example, milling workers at a factory with continuous production processes work in three shifts a day, replacing each other (shift work), or salespeople in a store work 12 hours for two days, and then rest for two days (scheduled work) - this is exactly a reason to introduce summarized accounting. In such cases, employees work according to a specially designed schedule and summarized accounting is introduced to calculate their working time. This is done in order to verify that the working hours established by law are observed within the accounting period.

Please note, although Art. 104 of the Labor Code of the Russian Federation on summarized accounting is located in the chapter of the Labor Code of the Russian Federation on working time regimes - this, in fact, is not a regime, but a special procedure for the distribution and accounting of working time.

For your information. By general rule, the need to introduce summarized accounting is determined by the employer. But sometimes normative legal acts recommend doing this, for example, if the employee has a flexible schedule (see Recommendations for the use of flexible working hours 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).
In some cases, regulatory legal acts directly oblige the introduction of summarized accounting, for example, when working on a rotational basis (see Article 300 of the Labor Code of the Russian Federation and the Basic Provisions on the rotational method of organizing work, approved by Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions, the Ministry of Health of the USSR dated December 31, 1987 N 794 /33-82, hereinafter referred to as the Regulations on Shift Work).

Let's consider how to correctly introduce summarized recording of working hours in accordance with the law.

Algorithm for introducing summarized accounting

The procedure for establishing summarized recording of working time may be different. As a rule, first changes (or additions) are made to the internal rules labor regulations(PVTR). From the moment such changes (or additions) come into force, the company may apply summarized accounting in relation to individual employees. But for now it is not being introduced, but the possibility of its use is only being established. Therefore, the order on changes (or additions) to the PVTR, as a rule, does not mention the dates of introduction of summarized accounting.
A separate order is issued on the introduction of summarized recording of working time for specific positions (professions). That is, in this way the potential opportunity provided for in the PVTR is realized. In this case, employees must be notified under Art. 74 of the Labor Code of the Russian Federation no less than two months. This will not have to be done if employees agree to the introduction of summarized working time recording for them. This situation is possible if they actually work according to a schedule, but it was not regulated in the company. However, if there are disagreements (and this is quite possible when employees initially worked from 9:00 to 18:00, and now they are transferred to work according to the schedule), then avoid the notification procedure under Art. 74 of the Labor Code of the Russian Federation will not succeed.
Let's look at each stage of the procedure in more detail.

Step 1. Make changes (additions) to the internal labor regulations

By virtue of Part 4 of Art. 104 of the Labor Code of the Russian Federation, the employer needs to make changes (additions) to the internal labor regulations regarding the summarized recording of working time. They can be introduced by approving a new edition of the PVTR or making changes (additions) to specific points of the PVTR by order of the organization. A sample order is given in Example 1.

Example 1. Order to make additions to the PVTR

(LLC "Hyphen")

Order

About making additions
in Internal labor regulations

In connection with the possibility of switching to a new mode of service for customers of "Defis" LLC stores
I order:
Supplement the Internal Labor Regulations with a section establishing the work schedule and summarized recording of working hours:
"5. Work according to a schedule with summarized accounting of working hours.
5.1. For certain categories of employees (Appendix 3 to the Internal Labor Regulations), the duration of the working day is determined in accordance with the work schedule approved by the employer.
5.2. The date and time each employee goes to work, the duration of work, the end time of work, and days off are established by the work schedule.
5.3. The work schedule is announced to employees under personal signature no later than two months before it comes into force.
5.4. The duration of the working day when working according to the schedule is 12 hours. A break for rest and food (30 minutes) is provided every 4 hours of work.
5.5. The duration of weekly uninterrupted rest cannot be less than 42 hours.
5.6. All employees are required to come to work at the time determined by the schedule. All deviations from the work schedule must be agreed upon by the employee with his immediate supervisor.
5.7. For employees holding positions in accordance with Appendix 3 to the Internal Labor Regulations, summarized recording of working time is used.
5.8. The accounting period for cumulative accounting of working time is three months.
5.9. Normal number of working hours per accounting period calculated according to the calculation schedule based on a 40-hour work week.
5.10. When calculating the standard working time for a specific employee for the accounting period, hours falling during periods when the employee did not work, but retained his place of work (temporary disability, all types of vacations, etc.) are subject to exclusion.
5.11. The actual hours worked by the employee are counted daily and cumulatively for the accounting period. The total duration of actual work of a particular employee as a whole during the accounting period should not exceed the normal number of working hours.
5.12. Payments are made monthly based on the time actually worked in the billing month.
5.13. Overtime is generally not permitted. Overtime work may be applied within the limits and under the conditions provided for by current legislation.
5.14. Upon expiration and following the results of the accounting period, on the basis of time sheets and orders for the Organization, working hours worked in excess of the standard working hours for the accounting period are paid in accordance with current legislation.
5.15. Overtime work with summarized working hours is paid in one and a half size for the first two hours, falling on average for each working day of the accounting period, double for the remaining hours of overtime work.
5.16. Heads of departments are obliged to ensure accurate accounting of overtime work performed by employees in excess of certain schedules, and not to allow overtime work in excess of those established by the Labor Code of the Russian Federation."

Please note that the accounting period must be reflected in the PVTR. Otherwise, the employer may face difficulties.

Arbitrage practice. In a dispute over overtime pay for cumulative working time, the employer was unable to prove that the employee made claims beyond the statute of limitations. With summary accounting, workers could only find out about the violation of their rights to pay overtime after the expiration of the accounting period, therefore from that moment the period established by Art. 392 Labor Code of the Russian Federation. But the employer did not indicate in the documents information about the duration of the accounting period. The company's reference to maintaining monthly records of working hours does not in itself confirm that an accounting period was established there - a month (appeal ruling of the Lipetsk Regional Court dated 04/04/2016 in case No. 33-1006/2016).

Labor legislation establishes a general limitation for the size of the accounting period - it cannot be less than a month or more than a year (Part 1 of Article 104 of the Labor Code of the Russian Federation). However, for some categories of employees special rules. For example, when introducing summarized accounting for workers with hazardous working conditions, it is necessary to establish an accounting period of three months (Part 2 of Article 104 of the Labor Code of the Russian Federation), and for drivers - one month (Clause 8 of the Regulations on the peculiarities of working hours and rest time for drivers cars, approved by Order of the Ministry of Transport of Russia dated August 20, 2004 N 15, hereinafter referred to as the Regulations on Drivers). The employer needs to take these features into account (decision of the Moscow City Court dated November 20, 2015 No. 4g/5-11639/2015).
According to Art. 68 of the Labor Code of the Russian Federation, employees must be familiar with the changes (additions) to the PVTR under personal signature. In the first case, the company must familiarize all employees with the new edition of the PVTR against signature. In the second case, only those employees who are directly affected by these changes (additions) are familiarized with the order introducing changes (additions) to the PVTR.

Step 2. Issue an order to introduce summarized accounting

After the possibility of working according to a schedule and summarized accounting for certain categories of employees are prescribed in the PVTR, the company can introduce new provisions for specific employees. Since this will require changing their employment contracts (introducing conditions regarding work according to a schedule with cumulative accounting of working hours), the employer runs the risk of encountering their disagreement with such changes.
As a general rule, any changes are possible by agreement of the parties (Article 72 of the Labor Code of the Russian Federation). Therefore, if employees agree that they will work according to schedule and they will have a summarized record of working time, then they can sign an order and enter into additional agreements, providing for an effective date significantly earlier than the two months required by Art. 74 Labor Code of the Russian Federation. If employees do not agree with such innovations, then the employer can change the conditions only if there are grounds and according to the procedure established in Art. 74 Labor Code of the Russian Federation. Therefore, if there is a possibility that employees will not agree with the introduction of work according to the schedule, it is better to initiate a procedure for changing the terms of the employment contract determined by the parties due to a change in organizational or technological working conditions in accordance with Art. 74 of the Labor Code of the Russian Federation, namely:
– check the existence of grounds for changes in conditions (organizational or technological changes in working conditions) and issue an order about future changes;
– notify employees of changes in the conditions determined by the parties at least two months in advance;
– conclude additional agreements to employment contracts with employees who agree with the changes (indicating the effective date of additional agreements in two months);
– offer each dissenting employee another job available to the employer, if available (both a vacant position or a job that corresponds to the employee’s qualifications, and a vacant lower-level position or lower-paid job);
– in the absence of vacancies or refusal of the offered work, dismiss employees who do not agree with the introduction of work according to the schedule and summarized accounting, according to clause 7, part 1, art. 77 Labor Code of the Russian Federation;
- pay those fired severance pay in the amount of 2-week average earnings (paragraph 6, part 3, article 178 of the Labor Code of the Russian Federation).

Note. Read more about additional payments upon dismissal by agreement of the parties in the article “How to protect yourself from illegal demands of employees” on page 11.

Note. For more information on how to change the working hours depending on how it was established in the company, read the article “Changing the working hours” on page 64 of magazine N 5′ 2014.

Please note: the order to introduce summarized working time recording should reflect what organizational or technological changes have led to changes in conditions and exactly how these changes will take place (see the preamble in Example 2).

Example 2. Order to introduce summarized accounting

Limited Liability Company "Defis"
(LLC "Hyphen")

Order

On the introduction of work according to a schedule with summarized accounting
working hours for certain categories of workers

In connection with the increase in the volume of work due to the opening of metro stations near the stores of LLC "Defis" and to ensure uninterrupted customer service, guided by Art. 74 Labor Code of the Russian Federation,
I order:
1. Cancel the current working hours for employees holding positions and working in the profession in accordance with the appendix to this order.
2. Establish a new working hours for employees holding positions and working in the profession in accordance with the appendix to this order, from 09:00 to 22:00.
3. Introduce a work and rest regime in accordance with the work schedules approved for employees holding positions and working in the profession in accordance with the appendix to this order.
4. Introduce summarized recording of working time for employees holding positions and working by profession in accordance with the appendix to this order.
5. Set the accounting period for summarized accounting - three months.
6. Store directors Kimerova P.K., Mikhailov Z.T. appoint responsible persons for drawing up work schedules.
7. Store directors P.K. Kimerov, Z.T. Mikhailova ensure timely preparation of work schedules and familiarization of employees with them.
8. Chief accountant M.I. Paryeva make payments to employees working according to schedules with summarized working hours, in accordance with current labor legislation.
8. To the head of the HR department, A.M. Zinovieva:
8.1. no later than August 17, 2016, notify employees for whom work according to a work schedule with summarized accounting of working hours is introduced, against signature, of the upcoming change in the terms of employment contracts determined by the parties and the possible termination of their employment labor relations 10/17/2016 in case of refusal to continue work under new conditions on the basis of clause 7, part 1, art. 77 Labor Code RF;
8.2. organize work to introduce appropriate changes to the employment contracts of employees who have agreed to change the conditions determined by the parties;
8.3. up to the possible date of termination of labor relations with the above-mentioned employees, offer employees existing and emerging vacancies at Hyphen LLC for the purpose of transferring them to vacant positions;
8.4. by October 17, 2016, prepare draft orders for the dismissal of employees who refuse to work under the new conditions;
8.5. organize familiarization of employees holding positions and working in the profession in accordance with the appendix with this order against signature.
9. This order comes into force:
9.1. from 08/18/2016 in relation to employees newly hired at the stores of LLC "Defis";
9.2. from 10/18/2016 in relation to employees already working on the date of publication of the order who expressed their consent to work under new conditions, or after two months from the date of delivery of the relevant notice to the employee.
Appendix: List of positions and professions of employees who have a work schedule with summarized working hours.

The following have been familiarized with the order:
<…>

Application
to order dated August 15, 2016 N 76

List of positions and professions of employees who have a work schedule with summarized accounting of working hours

1. Seller.
2. Cashier.
2. Watchman.
3. Security guard.

Step 3. Notify employees about changes to the terms of employment contracts determined by the parties

According to Art. 74 of the Labor Code of the Russian Federation, the employer notifies the employee of changes at least two months in advance. The form of notification is not provided for by law (you can use the sample given in Example 3).

Example 3. Notification of changes to the terms and conditions determined by the parties

(LLC "Hyphen")

Notification of changes determined by the parties
conditions

Dear Valery Konstantinovich!

Order No. 179 dated August 15, 2016, in order to ensure uninterrupted customer service, introduced a work and rest schedule in accordance with the work schedule, and also established a summarized recording of working time for work in your profession. In this regard, the conditions determined by the parties dated 02.15.2015 N 25 cannot be preserved.
Therefore, Hyphen LLC notifies you of changes in the conditions of your dated 02/15/2015 N 25 from 10/18/2016 as follows:
1. The working hours are established in accordance with the work schedule approved by the employer, with a summarized accounting of working hours. The accounting period is 3 months.
2. The duration of the working day (shift) is 12 hours. The start time of work and the end time of work, weekends are established by work schedules.
These changes do not affect your work function.
At the same time, we inform you that if you refuse to work under the new conditions, you will be offered vacancies that correspond to your qualifications, as well as lower ones (if any).
There are currently no vacancies at Hyphen LLC.
If you refuse the offered vacancies or there are no vacancies, the contract with you will be terminated on October 17, 2016 (last working day) on the basis of clause 7, part 1, art. 77 of the Labor Code of the Russian Federation (an employee’s refusal to continue working due to a change in the conditions determined by the parties). Upon termination, you will be provided with guarantees and compensation established by the current legislation of the Russian Federation.
You are obliged to comply job responsibilities for the position you hold and comply with the internal labor regulations in force at Hyphen LLC until October 17, 2016.
If you agree or disagree to work under the new conditions, please make a mark on the second copy of the notice and return it to the HR department.

Step 4. Draw up additional agreements to employment contracts

If employees agree to change the terms of their employment contracts, then additional agreements to the employment contracts are signed with them (Article 72 of the Labor Code of the Russian Federation). Otherwise, the procedure specified in Art. 74 of the Labor Code of the Russian Federation, continues until the dismissal of the employee.

Example 4. Fragment additional agreement To employment contract with an employee
<…>
6. Working time and rest time
<…>
6.3. The employee is assigned a working time schedule in accordance with work schedules approved by the Employer. The employee is provided with a summarized recording of working time. The accounting period is 3 months.
6.2. The working day is 12 hours. The start time of work and the end time of work, weekends are established by work schedules.
6.3. A break for food and rest is set for half an hour every 4 hours of work.
<…>

Step 5. Create work schedules

In practice, employers have a question: is the work schedule a shift schedule, and if not, what are their differences?

Note. Read more about the difference between a work schedule and a shift schedule in the article “Shift and work schedules: what to pay attention to” on page 82 of magazine N 5′ 2015.

For your information. Based on Art. 103 of the Labor Code of the Russian Federation, shift work is non-stop work when one group of workers replaces another. That is, a shift is a group of workers that works for a certain time. When working according to a schedule, employees, as a rule, do not replace each other during one working day, but go to work on different days. Thus, these two types of working hours are different.
However, both when working on a schedule with alternating working and non-working days, and when working in shift mode, drawing up a work schedule is mandatory. Please note that when summarizing working hours, the concept of “work schedule” is used, and when working in shifts, the concept of “shift schedule” is used. But since the rules for drawing up a work schedule are not specifically regulated by law, in the event of a dispute, in the absence of special rules, the court may apply the rules on the shift schedule (see, for example, the appeal ruling of the court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated November 11, 2014 in the case N 33-5015/2014, decisions of the Pereslavsky District Court of the Yaroslavl Region dated 02.18.2016 in case No. 2-251/2016, Serpukhov City Court of the Moscow Region dated 10.28.2015 in case N 2-3216/2015).

In order to avoid violations of the law when drawing up a schedule, you must follow following rules:
1. The schedule can be drawn up for any period. There are no restrictions provided by law. Some people prepare it for a month, as this makes it easier to make changes. However, it is recommended to draw up a schedule for the entire accounting period at once in order to control the time limit.
2. In the work schedule, the employer may provide various options work. For example, working as an employee for 12 hours on a “two in two” schedule or 24 hours on a “in three” schedule. The maximum duration of a work shift is not established by law, which is confirmed by the letter of Rostrud dated 01.03.2007 N 474-6-0. Exceptions are established, for example, for drivers - up to 10 hours * (1) and for shift workers - up to 12 hours * (2). The duration of daily work (shift) is established in the PVTR.

Note. For more information about the procedure for being hired to work on weekends and non-working holidays and their payment, read the article “Rostrud on non-working holidays” on page 24 of magazine N 8′ 2014.

3. Days off are provided on different days of the week in turn to each group of workers in accordance with the PVTR (Part 3 of Article 111 of the Labor Code of the Russian Federation). Thus, the weekends for employees working according to a schedule, when calculated together, do not fall on Saturday and Sunday, like everyone else, but on other days - according to the schedule. As for generally accepted holidays- for such an employee they are now workers, so consent to being hired to work on Saturday, Sunday and holidays is not required (Part 6 of Article 113 of the Labor Code of the Russian Federation). Consent will have to be obtained only if he is hired to work on his scheduled day off.
4. The duration of daily rest together with the lunch break must be no less than double the duration of work on the working day preceding the rest (Article 11 of the resolution of the Council of People's Commissars of the USSR dated September 24, 1929 "On working time and rest time in enterprises and institutions transitioning to continuous production week", appeal ruling of the Perm Regional Court dated May 13, 2015 in case No. 33-4606/2015). The duration of such rest must be fixed by the employer in the PVTR. For example, if a shift is 12 hours, then the break between shifts is 24 hours. An exception has been made for shift workers: the break can be 12 hours (clause 4.3 of the Regulations on Shift Work).
5. Weekly rest for employees when working according to a schedule must be at least 42 hours (Article 110 of the Labor Code of the Russian Federation). For shift workers - one day a week, that is, 24 hours (see letter of Rostrud dated 05.05.2011 N 1217-6-1).
6. The duration of working hours for the accounting period (month, quarter and other periods) should not exceed the normal number of working hours. Let's look at the last rule in more detail. In practice, the question often arises of how to correctly calculate the standard working hours for an accounting period. To calculate the standard working time, the Procedure for calculating the standard working time for certain calendar periods (month, quarter, year) is used, depending on the established duration of working time per week, approved by Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n. For example, if a company’s accounting period is three months, then for the third quarter of 2016 the standard working hours according to the production calendar will be: 168 + 184 + 176 = 528 hours.
Please note that when calculating the standard working hours for the accounting period, the time during which the employee is released from performing job duties while maintaining his job: vacation, temporary disability, etc. is excluded from this period. In these cases, the standard working time is reduced by the number of hours of absence.
Officials also adhere to the same position (letters of Rostrud dated 05/18/2011 N 1353-6-1, dated 03/01/2010 N 550-6-1, Ministry of Labor of Russia dated 12/25/2013 N 14-2-337), and (appeal determination of Sverdlovsky regional court dated June 17, 2014 in case No. 33-7877/2014).
The letter of the Ministry of Health and Social Development of Russia dated October 13, 2011 N 22-2/377333-782 also states that the hours of absence of an employee in cases provided for by law should not be worked out in the future.
Consequently, the standard working time in these cases should be reduced by the number of hours missed by the employee according to his work schedule. That is, if in August 2016 an employee will be on vacation for 3 days, then it is necessary to subtract 24 hours from the norm of 184 hours according to the production calendar (with an 8-hour working day). But if he also missed 1 day, then these 8 hours are not deducted. And if the accounting period is a month, then the norm for the accounting period will be 184 hours - 24 hours = 160 hours. These hours should be planned in the schedule.
How to calculate the rate if an employee quits? This question is answered.

Arbitrage practice. The employee was given a summarized recording of working time with a monthly accounting period. From November 1, he worked 10 12-hour shifts (120 hours in total), and quit on November 16. At the same time, the standard working time for November was 167 hours. Upon dismissal, the employee was not paid for overtime work, and therefore he went to court.
The court of first instance refused to satisfy the claims, citing the fact that the time worked did not exceed the established standard working time for November in the amount of 167 hours. Accordingly, there were no grounds for paying overtime.
However, the appellate court overturned the decision in this part, pointing out that since the employee did not work a full month, the period actually worked would be the accounting period for him, so it was necessary to calculate the norm of hours falling on an incomplete month. To do this, the length of the working day (with a 40-hour working week this is 8 hours) should be multiplied by the number of working days (for the period from November 1 to November 16 according to the calendar of a five-day working week it is equal to 11), which is 88 hours. Thus, in November the employee worked 32 hours overtime (120 - 88), which are subject to payment in accordance with Art. 152 of the Labor Code of the Russian Federation (decision of the Chelyabinsk Regional Court dated 05.05.2011 in case No. 33-4654/2011).

Sometimes when planning work schedules, the question arises: is it possible to plan a schedule with underwork or overtime? Let's turn to judicial practice to clarify the issue of the possibility of planning processing.

Arbitrage practice. The ruling of the Perm Regional Court dated April 28, 2014 in case No. 33-3472 states that the use of summarized recording of working time does not indicate that the employer has the ability, at his own discretion, to determine the number of working hours in the accounting period.
In addition, in the appeal ruling of the Novosibirsk Regional Court dated December 17, 2013 in case No. 33-10091/2013, it was concluded that the law, allowing for cumulative recording of working time, only changes the procedure for calculating the duration of working time for the accounting period, which ultimately should be equal to normal working hours, that is, working hours during a normal working day, week during a similar accounting period.

Therefore, inclusion of overtime hours in the work schedule is a violation of labor legislation, namely Part 1 of Art. 104 of the Labor Code of the Russian Federation, for which administrative liability is provided under Art. 5.27 Code of Administrative Offenses of the Russian Federation.
As for scheduling fewer hours, in our opinion, there will be no violation, but the employee will have to pay for the unworked time in accordance with Art. 155 Labor Code of the Russian Federation. Indeed, in case of failure to comply with labor standards or failure to fulfill labor duties through the fault of the employer, remuneration is made in an amount not lower than the average wages employee, calculated in proportion to the actual time worked.

Arbitrage practice. The Dzerzhinsky District Court of Perm, in decision dated August 29, 2014 N 2-2196/14, stated that if, according to the shift schedule drawn up in advance by the employer (based on the results of the accounting period) in the organization, work time If an employee whose total working time recording is set is less than the norm, then there is a deficiency due to the fault of the employer. From Art. 155 of the Labor Code of the Russian Federation it follows that responsibility for the employee’s failure to comply with labor standards lies with the employer, and he must reimburse the employee the average wage for the time not worked.

Here is an example of a work schedule drawn up taking into account the above rules.

Example 5. Fragment of a work schedule with summarized accounting

Schedule
employees of the children's toy store LLC "Defis"
for the third quarter of 2016

We are familiar with the work schedule:
<…>

Step 6. Familiarize yourself with the workers’ schedule

According to Art. 103 of the Labor Code of the Russian Federation, shift schedules are brought to the attention of employees no later than one month before they come into effect.

Opinion
Stanislav Rauzsky, lawyer, labor law specialist consulting company"Adviser"
There are three points of view regarding the period during which it is necessary to familiarize employees with the work schedule. The first position is to apply Art. 103 of the Labor Code of the Russian Federation on the shift schedule to a work schedule with alternating working days and days off and notify employees at least a month before the work schedule comes into effect (see, for example, the appeal ruling of the Sverdlovsk Regional Court dated September 30, 2014 in case No. 33-12674/ 2014). The second is to apply the provisions of Art. 74 of the Labor Code of the Russian Federation, which states that this period cannot be less than two months. The point is that Art. 103 of the Labor Code of the Russian Federation is a special norm in which there is no indication to apply it to other schedules, therefore, in the case of a work schedule, it cannot be used (determination of the Kaluga Regional Court dated March 14, 2013 in case No. 33-421/2013). Third - since the Labor Code of the Russian Federation does not contain rules defining the period within which it is necessary to familiarize with work schedules, an employee can be familiarized with them at any time, including in a shorter period than provided for in Art. 74, 103 of the Labor Code of the Russian Federation, the main thing is to register this procedure in the local normative act, for example PVTR. However, the latter position of employers is not confirmed in court, and inspectors are unlikely to look at it favorably.
To reduce the risk of legal disputes with employees, we recommend applying Art. 74 of the Labor Code of the Russian Federation, according to which the employer is obliged to inform the employee in writing about upcoming changes to the conditions determined by the parties, as well as the reasons that necessitated the need for such changes, no later than two months in advance. Although we repeat that in practice there are many court decisions that say that a month’s period for review is sufficient (see also the appeal ruling of the Sverdlovsk Regional Court dated December 3, 2015 in case No. 33-17415/2015).

Note. Read more about the deadlines for familiarization in the article “Top 6 mistakes when establishing shift work hours and working according to a schedule” on page 11 of magazine N 11′ 2015.

Familiarization of employees with work schedules and changes in them can be organized as follows: (1) employees sign directly on the schedule, (2) on special familiarization sheets and (3) in special journals.
When familiarizing yourself with the schedule of workers located in other areas, you can send them scanned copies of the work schedule and the familiarization sheet by e-mail, and request that in response they send a scanned copy of the document with signatures. You can also send the familiarization sheet by regular mail so that the employee signs it and sends it back.
If the employer does not have the opportunity to familiarize himself with the changes in advance and the employee is against them, then he will have to negotiate with another employee who will agree. As it shows, neither production necessity, nor the developing operational situation, nor other urgent circumstances can allow changing the schedule without the employee’s consent in less than a month (see the appeal ruling of the Sverdlovsk Regional Court dated December 3, 2015 in case No. 33-17415/2015).

Step 7. Pay workers taking into account the specifics

Let's consider the features of payment for overtime work with summarized accounting of working time:
1. Unlike the usual schedule, when overtime work is paid monthly, overtime work with cumulative accounting is paid at the end of the accounting period (Article 99 of the Labor Code of the Russian Federation). As with the usual schedule, failure to pay overtime may entail not only their collection in court, but also the collection of interest (Article 236 of the Labor Code of the Russian Federation), as well as the collection of compensation for moral damage (Article 237 of the Labor Code of the Russian Federation) (appeal ruling of the Khabarovsk Regional Court from 01/23/2015 in case No. 33-323).
2. Art. 152 of the Labor Code of the Russian Federation indicates that when working overtime, payment for the first two hours of work is not less than one and a half times, for subsequent hours - not less than double. If a tariff rate is established for the employee, then applying this condition will not be difficult. However, if the employee has a salary, the question arises: what amount - salary or average salary– one and a half or double size should be charged.
Due to the fact that in Art. 152 of the Labor Code of the Russian Federation there are no rules in this regard, you can use the rules of Part 1 of Art. 153 of the Labor Code of the Russian Federation, which speaks specifically about the use when calculating salaries, and not the average salary. This conclusion is contained in the decision Supreme Court RF dated 06/21/2007 N GKPI07-516 (see also the appeal ruling of the Orenburg Regional Court dated 07/03/2012 in case No. 33-3812/2012).
3. According to Art. 152 of the Labor Code of the Russian Federation, payment of overtime work to employees receiving a monthly salary will be made in the following order:
– for the first two hours – no less than one and a half times the amount;
– for the following hours – no less than double size.
If, when calculating double or one-and-a-half times the tariff rate, the calculation is obvious, then the calculation of increased pay at the salary established for the employee may raise questions. How to calculate the tariff rate from the salary? The law does not define the procedure for calculating the hourly tariff rate based on the salary. In practice, there are two options for calculating the tariff rate from the salary. Resolution of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated December 27, 1972 N 383/35 “On approval of the clarification “On the procedure for calculating hourly tariff rates for employees whose work is paid at daily and monthly rates (salaries), to determine additional wages for work at night” proposes to calculate the tariff rate based on the monthly norm.Letter of the Ministry of Health dated July 2, 2014 N 16-4/2059436 - based on the annual norm.

Note. See the article “Choosing a remuneration system for summarized accounting of working time” on page 40 of magazine N 7′ 2015.

Let's consider this using a specific example.

Example 6. Calculation of tariff rate from salary
The employee’s salary is 50,000 rubles, the accounting period is a month, the employee worked in August 2016 (working hours are 184 hours according to the production calendar). The finished working time standard for 2016 is 1974 hours.
Method 1: 50,000 rubles / 184 hours = 271.74 rubles – hourly tariff rate.
Method 2: 50,000 rubles / 1974 hours / 12 = 303.95 rubles – hourly tariff rate.

As you can see, the size of the tariff rate is different. Therefore, we recommend choosing a payment method acceptable to the company and enshrining its use in local regulations.
4. The next point that needs to be taken into account when calculating overtime is how exactly it is determined which hours should be paid at time and a half and which at double.
The Supreme Court of the Russian Federation recognized the lawfulness of the application of the procedure established back in Soviet times * (3) (decision dated October 15, 2012 N AKPI12-1068). Payment for overtime work is made based on the number of working days falling on the accounting period, as follows: for the first two hours falling on average for each working day of the accounting period - no less than one and a half times the amount; for subsequent hours - no less than double the amount (clause 5.5 of the Recommendations) (see also the appeal rulings of the Kemerovo Regional Court dated March 24, 2015 in case No. 33-2894, Novosibirsk Regional Court dated December 30, 2014 in case No. 33-10717/ 2014).
At the same time, the Ministry of Health and Social Development of Russia expressed a different opinion: work in excess of the normal number of working hours during the accounting period is paid for the first two hours of work at least one and a half times the rate, and for all other hours - at least double the rate. Therefore, there is no need to determine how many hours of overtime there are for each day of the accounting period (letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 N 22-2-3363). We think that this calculation procedure can also be used, because it improves the employee’s position compared to the Recommendations. To do this, the company should determine in local regulations which method will be used when calculating overtime.
5. If an employee worked on his working day, but this scheduled working day fell on a public holiday, then such scheduled work on non-working holidays is paid double, despite the fact that this day is a working day for the employee (resolution State Committee USSR dated 08.08.1966 N 465/P-21), while work on holidays is included in the monthly working time standard.
If an employee worked on his day off (as scheduled), then according to Art. 153 of the Labor Code of the Russian Federation, this work is paid at an increased rate. Moreover, with regard to work on weekends, it is not indicated that payment should be made based on the results of the accounting period. Therefore, unlike overtime pay, pay for weekend work is due at the end of the month.
Art. 153 of the Labor Code of the Russian Federation establishes the procedure for calculating payment when working on a day off or a non-working holiday. This procedure varies depending on the remuneration systems. Thus, the work of piece workers is paid at no less than double piece rates; for employees with tariff rates - in the amount of at least double the daily or hourly tariff rate.
Most often, HR officers encounter difficulties when employees receive a salary. In this case, work on weekends and non-working holidays is paid in the amount of no less than a single rate in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly working time norm, and in the amount of at least double the daily or hourly rate in excess of the salary, if the work was carried out in excess of the monthly working hours.
Please note that when calculating overtime hours, work on non-working holidays performed in excess of working hours should not be taken into account, since it has already been paid double (decision of the Supreme Court of the Russian Federation of November 30, 2005 N GKPI05-1341). Let's look at the situation using an example.

Example 7. Payment for work on weekends and non-working holidays when working according to a schedule
The employee worked on a non-working holiday on November 4, 2016 (a working day according to his schedule), and this work became part of the standard working hours. The standard working time according to the production calendar for this month (November) is 167 hours. The employee also worked 167 hours in a month, of which 12 hours were on a non-working holiday, which was a scheduled work day. Payment for work on such a day based on the results of the month (not the accounting period) must be no less than a single daily or hourly rate in addition to the salary (Part 1 of Article 153 of the Labor Code of the Russian Federation).
Let's consider another case when he worked on a non-working holiday in excess of normal working hours. This situation is possible if the employee was brought to work on his day off (he was not supposed to work according to the schedule). For example, when the norm according to the production calendar is 168 hours, I worked 180 hours, of which 12 hours were on a day off. this work is work beyond normal working hours. Her payment on such a day off at the end of the month must be no less than double the daily or hourly rate in addition to the salary.

In conclusion, we add that the introduction of summarized accounting requires additional efforts from the employer: developing new and changing (adding to) previously accepted and signed documents, working with people when implementing documents, possible dismissal of employees who do not agree with the changes. But it will help you comply with labor laws on working hours and reduce legal risks.

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*(1) Clause 17 of the Regulations on Drivers.

*(2) Clause 4.2 of the Regulations on shift work.

*(3) See Recommendations for the application of flexible working time regimes at enterprises, institutions and organizations in sectors of the 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 (hereinafter referred to as the Recommendations).

Yu. Zhizherina,
private practice lawyer, independent labor law expert

The organization of summarized accounting raises many questions among HR specialists and payroll accountants. Let’s find out in what cases the introduction of summarized accounting is justified and how to correctly pay for labor.

General provisions

If the enterprise has a continuous production process, the employer is forced to introduce shift schedules other than a five-day, 40-hour work week. In this case, the total working time per month should not exceed established by law norm. Otherwise, with the consent of the employee, overtime work will be required. At the same time, overtime must fit within a certain limit: no more than four hours for two days in a row and no more than 120 hours per year.

To circumvent the described difficulties, the employer can turn to summarized recording of working time. According to Article 104 of the Labor Code of the Russian Federation, this type of accounting is based on the following principle: the norm of working time allowed by law is determined not for a week or month, but for an accounting period.

It is important to note that the introduction of summarized accounting is mandatory for certain employees and with a rotational work method, with an accounting period of a month and a quarter for certain positions. In other cases, the accounting period is established by the employer independently and is prescribed in the internal regulatory documents. This may be a monthly, quarterly, or annual accounting period. In this case, an employee may work more or less than the working hours established by law in any month.

The main essence of summarized accounting is that, at the end of the accounting period, the employee must work the standard working hours established by law. For example, in 2017 - 1973 hours per annual accounting period with a 40-hour work week. Employee schedules are initially drawn up for the accounting period within the established time limit. The longer the period, the greater the chance for the employer to eliminate the possibility of overtime work.

Accounting for hours worked based on the results of the accounting period

Employers face the main difficulties at the end of the accounting period, when they need to compare the actual hours worked by each employee with the legal hours. Here it should be taken into account that the regulated hours exclude the time during which the employee did not perform his job duties for justified reasons. This may be annual or study leave, leave without pay, temporary disability, period of government work, public duties. Thus, the reasons should not be related to avoidance of work, for example, absenteeism or downtime due to the fault of the employee. Legislative norm working time in these cases is reduced only by the number of hours of such absence that occurred during working hours according to the employee’s schedule, that is, by the number of hours missed by the employee according to his work schedule.

Let's assume that the vacation is 14 calendar days, 5 days of which fall on working days according to the employee's schedule. With an eleven-hour schedule, 55 hours are excluded from the standard working hours to determine individual norm.

As a result, we get the employee’s individual norm, which is compared at the end of the accounting period with the hours actually worked:

Individual norm = Legislatively established norm () - Hours of justified absence of an employee according to the work schedule.

Determining overworked or underworked hours and paying for them

Hours worked are compared with the individual norm to determine overworked/underworked hours at the end of the accounting period, upon dismissal of an employee, upon transition from summarized accounting to its usual form.

Example 1: Summarized accounting. Schedule 2-3 days, 11 hours each. The accounting period is quarter. There are no absences.

Rice. 1 - Time sheet for example 1.

In the example under consideration, the production calendar norm will be 488 hours, which is shown in the rightmost column in Fig. 1. According to the report card, the employee actually worked 506 hours. The employee worked his entire schedule for each month without absences, therefore, his individual norm is 488 hours. At the end of the accounting period, we compare the actual hours worked with the individual norm, and we get the number of hours worked:

Worked in excess of the norm = Total hours worked - Individual norm =

506 – 488 =18 hours

Example 2: Summarized accounting. Schedule 2-3 days, 11 hours each. The accounting period is quarter. There are absences.

Fig. 2 - Time sheet for example 2.

In the example under consideration, the norm according to the production calendar will be 488 hours. In fact, the employee worked 407 hours. The employee had absences: incapacity for work for 7 calendar days from April 2 to April 8. According to the schedule, I worked 4 shifts, that is, 44 hours of absence according to the work schedule. The employee was on vacation for 7 calendar days from June 20 to June 26. The vacation fell on 5 shifts according to the schedule, that is, 55 hours of absence according to the work schedule. Total 99 hours of absence during the accounting period. This means that the employee’s individual norm will be:

Individual norm = Norm - Hours of absence according to schedule = 488 – 99 = 389 hours

At the end of the accounting period, we compare the actual hours worked with the individual norm, and we get the number of hours worked:

Worked in excess of the norm = Total hours worked - Individual norm =

407 – 389 = 18 hours

Payment for overworked and unworked hours

If during the accounting period an employee worked more than the individual standard hours for one of the following reasons(working outside of your shift to replace another employee, increasing the number of hours due to production needs, etc.), then it is necessary to accrue additional payment for time worked beyond the norm: for the first 2 hours of work at least one and a half times, for subsequent hours - no less than double the amount.

If during the accounting period an employee was unable to work the standard working hours due to an incorrectly drawn up work schedule or transfer to another schedule, this means that payment for the actual time worked was less than what is guaranteed to the employee by labor legislation. In this case, payment for unworked hours due to the employer’s fault is made in an amount not lower than the employee’s average salary, calculated in proportion to the time actually worked (Part 1 of Article 155 of the Labor Code of the Russian Federation). If there is no fault between the employee and the employer, then the employee retains at least 2/3 of the tariff rate (salary).

Wages on holidays and weekends with cumulative accounting

In order to correctly process wages on holidays and weekends, you need to determine whether the holiday is a working day according to the employee’s schedule or a non-working day.

If this is a working holiday, then the timesheet is reflected as I - Attendance (not reflected as RV), and the minimum additional payment for this day must be made in a single amount, since there are no special deviations for summarized accounting in Article 153. That is, the employee, provided he works a full schedule, will receive his salary (if paid according to salary) and an additional payment in the amount of a single rate for a holiday.

If this is a non-scheduled holiday, then the timesheet is reflected as PB, and the minimum additional payment for this day must be made, as a general rule, no less than double the amount in the current month. In this case, the employee will receive his salary (if paid according to salary) and an additional payment in the amount of double the rate for the holiday.

When calculating overtime hours at the end of the accounting period, work performed on holidays in excess of the norm should not be taken into account, since it has already been paid in double amount (clause 4 of Explanation No. 13/P-21 “On compensation for work on holidays”).

Payment based on average earnings with summarized accounting

When calculating the average earnings of an employee for whom the summed salary has been established, for all cases (except for vacation and sick leave), the average hourly earnings should be calculated (clause 13 of Regulation No. 922 on average earnings). To pay vacation pay and compensation for unused vacations the average daily earnings should be calculated (clauses 4, 9-11 of Regulation No. 922 on average earnings), and for the payment of temporary disability benefits and child care benefits, in turn, the average daily earnings are calculated in the general manner.

Key results:

Cumulative accounting can be established when the daily and (or) weekly working hours determined by law are not observed.

The company independently develops schedules and sets the accounting period.

When calculating the standard working time for a specific employee, it is necessary to exclude periods when the employee did not work for valid reasons. Based on these figures, the number of hours worked overtime is determined.

Overtime hours are calculated at the end of the accounting period and are subject to payment according to the rules of Art. 152 Labor Code of the Russian Federation.

To pay for unworked hours, you must establish the reason for them and pay in the appropriate amount.

Work on a non-working holiday during summed accounting is doubled and is not taken into account when calculating at the end of the accounting period.

A working holiday with cumulative accounting is usually paid in a single amount.

Payment based on average earnings in the case of summarized accounting is made based on the average hourly rate, except for payment of vacation pay and sick leave.

Each organization has its own specific activities related to both the business as a whole and corporate culture. Some companies have a 40-hour work week is not suitable for achieving the main result, the main goal of any company - making a profit (at the same time, according to part two of Article 91 of the Labor Code of the Russian Federation, the normal working hours cannot exceed 40 hours per week).

In this case, it is reasonable to introduce summarized recording of working hours. Here you need to focus on Article 104 of the Labor Code of the Russian Federation, which not only allows you to summarize working time from month to month, but also gives instructions on how this should be done.

I propose to consider in detail what summarized working time recording is, as well as how to correctly introduce it into the organization’s operating mode and which accounting period to choose.

So, part one of Article 104 of the Labor Code of the Russian Federation reads:

When, according to the conditions of production (work) for an individual entrepreneur, in the organization as a whole, or when performing individual species 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; it is permissible to introduce summarized recording of working hours so that the working hours for the accounting period (month, quarter and other periods) did not exceed the normal number of working hours. The accounting period cannot exceed one year, and for recording the working time of employees engaged in work with harmful and (or) dangerous working conditions - three months.

Thus, the summarized accounting of working time is special mode work involving separate method calculating working hours.

However, in order to establish cumulative recording of working hours, certain conditions must be met and there must be reasons.

Let’s say we are in just such a situation - we are opening a call center to work with clients. It is understood that the call center must work around the clock in order to be able to process requests from different cities, including those located in other time zones. Round-the-clock operation, first of all, implies a summarized recording of working hours. Let's look at what summarized accounting is in practice.

Every year, based on the Government’s decision to postpone weekends and holidays, a production calendar is drawn up, according to which the standard working time is determined. Normal duration working time is considered to be a 40-hour work week. The table below shows the standard working hours for 2017.

Working time standards for 2017

Thus, the standard working time for each month is visible, and everything worked in excess is overtime. Moreover, in some cases, this rule cannot be followed, and in one month there may be overwork, and in another - a shortfall to the norm. When accounting for working time in aggregate, overtime in one month is compensated by underwork in another. At the same time, the rule of fulfilling the standard working time for the accounting period is observed (using the example of 2017: 1st quarter - 454 hours, half a year - 942 hours, year - 1973 hours). This is undoubtedly convenient for the employer, since non-compliance with working hours in b O on the larger side (more than 120 hours per year) or failure to pay overtime hours in accordance with the law, the employer faces fines, and in case of shortcomings, payment for downtime due to the employer’s fault.

How to correctly enter summarized accounting?

1. It is necessary to create work schedules that allow for round-the-clock operation. Not everything is as simple as it might seem at first glance. Firstly, it is necessary to take into account the requirements of the law: according to Article 110 of the Labor Code of the Russian Federation, the duration of weekly continuous rest cannot be less than 42 hours; according to Article 108 of the Labor Code of the Russian Federation, during the working day (shift), the employee must be given a break for rest and food lasting no more than two hours and no less than 30 minutes, which is not included in working hours; the employee must be provided with rest between shifts in accordance with Article 107 of the Labor Code of the Russian Federation. Working two shifts in a row is prohibited according to Article 103 of the Labor Code of the Russian Federation. Secondly, it is necessary to comply with working hours, since work on weekends is prohibited according to Article 113 of the Labor Code of the Russian Federation, and the number of overtime hours should not exceed 120 per year. And, of course, it is completely wrong to include processing in the schedule in advance.
2. Having drawn up work schedules for a long period, for example a year, it is necessary to analyze them to determine the most profitable accounting period for employees and the employer. It is necessary to determine for what number of months the total number of working hours is closest to the norm. It is this period that should be taken as the accounting period. The accounting period can be a month, quarter, half year or year. Each organization has its own period that is convenient, but as a rule, the quarterly period is most often used.
3. Having determined work schedules and the accounting period, it is necessary to introduce into the Internal Labor Regulations (ILR) the procedure for introducing summarized accounting (Article 104 of the Labor Code of the Russian Federation)– a chapter describing the categories of employees or departments where summarized accounting is used, the reasons for the introduction of summarized accounting, the accounting period, as well as shift schedules used in the company, the procedure for their introduction, changes, and familiarization of employees. Thus, Article 103 of the Labor Code of the Russian Federation clearly formulates the employer’s obligation to bring shift schedules to the attention of employees no later than one month before they come into force. It is the PVTR that provides a detailed description of how the employer will fulfill this requirement.
4. The final stage of introducing summarized accounting is communicating this information to employees. All employees must be familiar with the changes to the PVTR upon signature. Since the work schedule is one of the essential and mandatory conditions of the Employment Contract (Article 57 of the Labor Code of the Russian Federation), when familiarizing yourself with changes in local regulations (LNA), it is necessary to comply with the deadlines in accordance with Article 74 of the Labor Code of the Russian Federation, namely, employees must be familiar with the LNA two months before its changes come into force. Employees who are directly affected by the changes must be notified in writing two months before the changes come into force, obtain their written consent to these changes and enter into additional agreements to their employment contracts. This is important, since a significant change in an employment contract can only be made with the consent of the employee; otherwise, the employee has the right to resign. Upon dismissal due to disagreement with labor changes, the employee is entitled to severance pay in the amount of two weeks' earnings. This is important to know and take into account to avoid significant risks: for each violation a fine of 30,000 to 50,000 rubles may be imposed (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Ultimately, the total fine for a company can reach several million rubles if all requirements of labor legislation are not met, especially regarding recording of working hours.

In order to establish this type of accounting, the provision on its introduction must be indicated in (the employer determines independently in what cases, in what order and for what period it is introduced).

When it is introduced, an accounting period is established, which can be equal to:

• month;
• quarter;
• half a year;
• year.

For workers employed in hazardous or hazardous conditions labor, the accounting period cannot exceed three months (quarter). However, if there are objective reasons of a seasonal or technological nature, this period can be increased, but for a period of no more than one year. This opportunity must be written:

• or in an intersectoral agreement;
• or in a collective agreement.

If this norm is absent in the specified documents, the employer cannot exceed the accounting period of three months. Either he must make changes to collective agreement and only then increase the period.

To enter a summarized accounting of working hours (2018) with a shift schedule, an order is drawn up in free form. All features of the introduction of this regime are prescribed in the same local regulatory act.

Sample order for the introduction of summarized recording of working hours

Standard time for cumulative accounting

The duration of working hours during the accounting period should not exceed the normal number of hours established for this period. The employer is obliged to organize the work of his subordinates in such a way that the norm is not overworked (an increase in the number of hours worked on any day during the period must be compensated by a corresponding decrease in the amount of time on another day). This is precisely why summarized working time recording is needed (2018).

For workers employed in harmful and dangerous working conditions, the following standards apply.

The employee’s written consent is drawn up in the form of an additional agreement to the employment contract. In its absence, forcing people to work beyond the established limit is unacceptable.

Calculation of summarized working time recording

In this case, accounting of working time is carried out only on the basis of and. In other words, having a schedule is mandatory, since the employee must know in advance what his work schedule will be (a work schedule should not be confused with a shift schedule).

Despite the fact that it does not contain standards that would determine the timing and form of familiarization with the work schedule (the employer determines these standards independently in the internal labor regulations), when introducing summarized accounting, we recommend adhering to the rules established for shift schedules.

As already stated, the schedule must be brought to the attention of the employee in advance and signed (one month in advance). If familiarization or signature is refused, a free-form report is drawn up and must be attached to the schedule.

The timesheet reflects the time actually worked by employees. At the end of the period, the person responsible for compiling the schedule (usually in the accounting department) calculates the time worked. It should not exceed the norm. If the norm is exceeded to a large extent, it is customary to talk about overtime.

Overtime with cumulative accounting

Recycling in this case is not uncommon. in this case, work performed in excess of the normal number of working hours during the accounting period is considered. In other words, if the accounting period is one month (i.e. 159 hours with a 40-hour week in May 2019) and the employee worked all 159, then there is no overtime, even if on some days he worked 12 hours (but on other days worked less). But if he completed it in 159 hours, then this is already overtime work.

As a mechanism for calculating overtime pay for cumulative accounting, it was previously necessary to use the Recommendations approved by the Resolution of the USSR State Committee for Labor No. 162. Currently, they have been canceled by Order of the Ministry of Labor dated May 10, 2017 No. 415. Now the calculation is made according to Article 152 of the Labor Code of the Russian Federation: the first two hours are in time and a half, the remaining hours are in double time.

For example, in May 2019, an employee worked 20 days (the norm), but went beyond the norm and worked 200 hours instead of the required 159, i.e. he got 41 hours of overtime.

Payment for these overtime hours with such accounting was previously made in accordance with clause 5.5. Recommendations approved by Resolution of the USSR State Committee for Labor No. 162. Now it’s simpler: the first two hours will be paid with a coefficient of 1.5, the remaining hours will be paid at double the rate.

The wages of employees for whom the cumulative work time regime has been introduced can be set both in the form of a rate and in the form of a salary.

The salary payment system in this case causes greatest number conflicts and misunderstandings among employees. Because if an employee did not work enough in one month, and overworked in another, but did not exceed the standard hours of the accounting period, he will receive the same amounts (both in the month that he did not work enough and in the month that he overworked). Workers, as a rule, do not remember that they did not finish something, but they remember very well all their overtime.

That's why the best option for an employee working in the cumulative working hours mode, there will be an hourly rate.

Some companies and organizations do not have a standardized work week, which lasts five working days. Under such circumstances, it is introduced for employees of the company. But the duration of their shift can be more or less than eight hours. Labor time during the week can sometimes last more than 40 hours, and sometimes less. Such cases are usually regulated by introducing summarized working time recording into work, for the maintenance of which there are no rules clearly prescribed by law.

Summarized recording of working time is an option for recording the working time of employees at those enterprises where the employer, for objective reasons, cannot organize working time in such a way that all the standards established by labor legislation are observed. Russian Federation. Most often this happens in those enterprises that operate without interruption and where work is carried out.

To protect the rights of such citizens, the law provides for the calculation of working time using the summation method.

It is worth introducing summarized recording of labor time only in cases where the duration of the work period for a specified period (year, quarter, month) exceeds the generally accepted one. This period is usually called an accounting period and cannot exceed 12 months. Certain types of workers whose work involves hazardous or hazardous conditions should not have such a period of more than 90 days.

Labor legislation provides for the duration of work, which during the week cannot exceed forty hours. But it does not apply to all categories of employees. For example:

• Medical workers should not work more than 39 hours per week
• teachers and other citizens who work in hazardous conditions – 36 hours
• employees of enterprises who have not yet reached adulthood – 35 hours
• – 35 hours
• employees who have not yet reached sixteen years of age must work at the enterprise for a total of no more than 1 day per week

Typically, this option for recording labor time is used if the enterprise carries out constant shift work.

But even if such a “sliding” schedule is used, it is very important that the duration of rest for employees is not less than 42 hours.

The norm of labor time for a certain period must be clearly established. For example, if this period is calculated for a period of 1 year, then the standard operating time should be about 1970 hours. When calculating it, you cannot take into account the period of vacations, temporary disability or leave without pay. In such cases, it is necessary to reduce the norm for the amount of time when the employee cannot work.

When is it necessary to implement summarized accounting?

The summarized procedure for calculating working time records the maximum duration of the working day. An employee of an enterprise should not work longer than twelve hours. But the Labor Code does not contain direct regulations that may limit other work schedules. For example, this may apply to such a popular schedule as “in three days.” In this case, the employee is at the place of work for up to 24 hours, but then he has 2-3 days off. This may apply to both watchmen and doctors.

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