Summarized recording of working hours by quarter. What is summarized working time tracking? Determining the length of the accounting period

For example, for medical workers, as those working in hazardous working conditions, a reduced working time is established - no more than 39 hours per week. But doctors, as a rule, are on duty for days. And if a doctor has two shifts in a week, he has already exceeded the weekly working hours established for him.
In such situations, the employer introduces summarized recording of working time, which assumes that the working time of a particular employee will be taken into account not per day (shift) or week, but for another longer accounting period.
Consequently, overtime work in the case of cumulative accounting of working hours will be those hours that the employee works in excess of the normal number of working hours during the accounting period.
In most cases, when recording working hours in aggregate, overtime work is initially included in the employee’s shift schedule. An employee, for example, can take a schedule for November 2008 and calculate that in November 2008 he will actually have to work 184 hours according to the schedule. This number of working hours exceeds permissible norm working hours in November (151 hours), therefore, 33 overtime hours of work are initially already included in the work schedule.
Of course, with cumulative accounting of working hours, the employer can plan the employee’s shifts in such a way that during the accounting period he will not exceed the normal number of working hours. But this again does not exclude the possibility of involving the employee in overtime work. For example, in a situation where one employee was forced to stay after completing his shift to wait for the employee replacing him.

What is an accounting period?

Accounting period- this is a period of time that can be equal to a month, quarter or other period, but cannot be more than one year, and to record the working time of workers engaged in work with hazardous and (or) hazardous conditions labor cannot exceed three months. It is during this period of time that the employee must work the normal number of working hours, and if in fact the employee worked more, then this will most likely be overtime.

The normal number of working hours is calculated based on the weekly working hours established for this category of workers. As we have already said, weekly working hours can be 40 hours for some workers, 39, 36, 30 or less for others.

For example, an employee works according to a shift schedule - two days of work, two days of rest. The duration of the day shift is 11 hours, the night shift is 12 hours. Due to the fact that the employer cannot ensure compliance with daily and weekly working hours for all employees working according to such a schedule, the organization maintains a summarized record of working time with a monthly accounting period.
In April 2008, the employee will have to work 184 hours according to the schedule. Determining whether the employee will work overtime in April 2008?

1. The employee’s accounting period is one month. Therefore, we determine the normal number of working hours for of this employee for the accounting period – month.
The employee does not belong to special categories of workers who are subject to reduced working hours or part-time work. work time. This means that the rule applies to him normal duration working hours, that is, 40 hours a week.
Normal working hours for April 2008 will be 175 hours.
Where does 175 hours come from?
In April 2008 – 22 working days (with a 5-day working week).
22 workers days * 8 hours a day = 176 working hours.
April 30, 2008 is a pre-holiday day (since May 1 is an official non-working holiday), on which the duration of work is reduced by 1 hour:
176 hours - 1 hour. = 175 hours per month.

With a five-day work week, the length of the working day is, as a rule, 8 hours 15 minutes, since on the Friday before the day off - Saturday, the length of the working day is reduced by 1 hour and is 7 hours. It turns out: 4 days * 8 hours 15 minutes. =33 hours + 7 hours =40 hours. in Week.

IMPORTANT!
In order not to make mathematical calculations to calculate the normal number of working hours for an accounting period, just look at the production calendar for the corresponding year. This calendar contains information about the number of working days, as well as working hours, both for a 40-hour work week, and for a 36-hour and 24-hour workweek. At the same time, the number of working hours has already been calculated monthly, quarterly, for six months and for the calendar year. The production calendar is very easy to use.

2. We determine the number of overtime hours that the employee will have to work according to the shift schedule in April 2008.
184 hours (working hours that the employee will actually work according to the schedule) – 175 hours (the normal number of working hours for the accounting period) = 9 hours.

So, the employee will work 9 hours overtime in April 2008. They will be paid at an increased rate.

If your accounting period is more than one month, then you should take into account that within the accounting period there are fluctuations in the actual working time worked. In one month you can work more than the normal number of working hours during the accounting period, and in the second, as well as in the third, less.

For example, let's assume that you have summarized time tracking with an accounting period of quarter. According to your shift schedule you will work:
in July - 194 hours,
in August -166 hours,
in September -168 hours.

We look at the production calendar for 2008. The normal number of working hours in the third quarter is:
in July - 184 hours,
in August -168 hours,
in September -176 hours.

At first glance, it may seem that you will have overtime in July 2008: after all, you worked 194 hours, and the norm is 184 hours.
However, we must not forget that your accounting period is not a month, but a quarter. It is very important. In your situation, the normal number of working hours will be calculated not per month, but per quarter.
According to the production calendar for 2008, the normal number of working hours with a 40-hour work week for the 3rd quarter of 2008 will be:
184 hours (July) + 168 hours (August) + 176 (September) = 528 hours.

Now we determine how much you will actually work for the period from July to September:
194 hours (July) + 166 hours (August) + 168 hours (September) = 528 hours.
This way you won't have any overtime.

IMPORTANT!
The longer the accounting period, the greater the chance for the employer to arrange the shift schedule in such a way as to exclude the possibility of overtime work.

IMPORTANT!
The calculation of the number of overtime hours in the cumulative recording of working time is carried out only after the end of the accounting period - a month, a quarter, but not more than a year.

Do holidays and weekends count when calculating overtime?

As a rule, this question arises among employees working on a shift schedule.

For example, an organization uses summarized recording of working hours, the accounting period is a month. In May 2008, the normal working hours for a 5-day workweek is 159 hours. The employee's wages are calculated in the form of a monthly salary.
According to the shift schedule in May 2008, the employee will work 184 hours:
8 night shifts *12 hours + 8 day shifts *11 hours.
Obviously, the employee will work 25 hours more than the normal number of working hours per month:

184 hours (will actually be worked in May) – 159 hours (normal number of working hours per month with a 40-hour work week) = 25 hours.

But at the same time, on May 1 and 9, the employee has 12-hour night shifts. That is, the total work in holidays will be 24 hours (2 shifts* 12 hours).

The question arises, will the employee be paid all 25 hours as overtime? Or are 24 hours of work on holidays not taken into account when determining the amount of overtime?

The answer to the question posed is negative. The fact is that the Labor Code provides special rules increased pay for work on holidays and weekends. And the employer keeps separate records of the working time that the employee worked on a holiday, on regular working days and overtime.

How is work paid on a holiday or day off?

 If you have piecework system wages, then work performed on a weekend or holiday is paid at double piece rates.
 If your labor is paid at daily or hourly rates, then for work on a holiday or day off you should be paid based on double the daily or hourly rate.
 If you receive a salary (official salary), then the calculation rules will be as follows:
 in the event that work on a holiday or day off was carried out within the normal working hours for the month, then the employer is obliged to pay you the full salary (official salary) for the month plus the time worked on the holiday, additionally pay for the day off at the rate of a single daily or hourly rates (parts of salary (official salary).
 if work on a holiday or day off “exceeded” the monthly norm of working time, then in addition to the salary (official salary) you will receive wages for work on a holiday or day off at the rate of double daily or hourly rate (part of the salary (official salary) .

Let's return to the above example: in May 2008, an employee will work 25 hours more than the normal number of working hours for the month. But out of 25 hours, 24 hours were worked by the employee on holidays on May 1 and 9.
Guided by the rules stated above, for the purpose of calculation wages employee will be taken into account:
24 hours is like working on holidays. Payment for these particular hours will be made on the basis of a single daily or hourly rate (salary (official salary), since the work on May 1 and 9 was carried out within the monthly working time standard. In other words, neither on May 1 nor on May 9, the employee has not yet managed to work 159 hours, i.e. the monthly standard of working time in May 2008.

So, will our employee in the example above have overtime?

184 hours (actual number of hours worked) -24 hours (hours worked on holidays, paid at an increased rate) = 160 hours.

160 hours (working hours in common days) -159 hours (normal number of working hours in May 2008) = 1 hour

Thus, 1 hour will be overtime.

Of course, this approach does not seem fair, but this is the situation today. This approach, among other things, is supported by judicial practice.

Can there be overtime work during irregular working hours?

Irregular working hours are a special work schedule that is established only for individual employees of the organization. The list of positions of employees with irregular working hours must be recorded in writing:
 in collective agreement(agreement);
 in a local regulatory act adopted by the employer taking into account the opinion of the trade union.

At first glance, irregular working hours have much in common with overtime work. It also assumes that workers are involved in performing their work functions beyond the working hours established for them. However, overtime work is not and cannot be a condition of an employment contract with an employee. Whereas work on irregular working hours is necessarily included as a condition of the employment contract concluded with the employee. And the employee knows about this condition, just as he knows that work in such a specific mode is compensated by additional leave, lasting at least 3 calendar days.
The irregular working hours regime, of course, does not give the employer the right to involve the employee in performing work every day after the end of the working day. On the contrary, the Labor Code sets out the criteria that must be met when an employee is involved in labor duties beyond the established working hours:
 firstly, the involvement of an employee can only be occasional, i.e. not always. The frequency of repetition of such cases is the first signal to think about whether the employer is trying to cover up overtime work with an irregular working day;
 secondly, the involvement of an employee can only be done if necessary;
 thirdly, by order of the employer.

S. Valova, magazine editor " Budget institutions: audits and inspections of financial and economic activities"

In accordance with Article 104 of the Labor Code of the Russian Federation, when, according to the conditions of production (work) in the organization as a whole or when performing individual species work, the daily or weekly working hours established for this category of workers cannot be observed; it is permissible to introduce a summarized accounting of it. Among budgetary organizations, the use of summarized working time recording is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. In this article we will talk about how to pay employees who have a summed wage.

What's specialsummarized accountingworking hours?

In accordance with the Labor Code, working time is the time during which an employee must perform labor duties in accordance with the internal rules labor regulations and the terms of the employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 Labor Code of the Russian Federation).

The employer approves the internal regulations taking into account the opinion of the representative body of the organization’s employees ( Art. 190 Labor Code of the Russian Federation). Moreover, in accordance with Art. 22 Labor Code of the Russian Federation The employer is obliged to familiarize employees, against signature, with the adopted local regulations directly related to their work activities.

Depending on the specifics of the work, the employer can keep daily, weekly or cumulative records of working time.

The peculiarity of summarized accounting is that the accounting of working time, in contrast to daily and weekly, allows for a deviation of the duration of working time per day and during the week from that established for a given category of workers. In this case, overtime on some days (weeks) can be offset by underwork on other days (weeks) so that within a certain accounting period the total working time does not exceed the normal number of working hours for this period ( Art. 104 Labor Code of the Russian Federation). Thus, the fulfillment of labor standards - working out a standardized number of working hours - is ensured not in a week, but over a longer period (month, quarter, year).

How is cumulative accounting established?

According to Art. 104 Labor Code of the Russian Federation the procedure for introducing summarized recording of working time is established by the internal labor regulations. It is introduced on the basis of an order from the head of the organization as a whole or for certain categories of employees when performing certain types of work.

For some categories of employees, summarized recording of working time is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the peculiarities of working hours and rest time for crew members (civilian personnel) of support vessels of the Armed Forces of the Russian Federation, approved By Order of the Ministry of Defense of the Russian Federation dated May 16, 2003 No. 170 , summarized recording of working hours is established for ship crew members.

Regulations on the specifics of working hours and rest periods for drivers(hereinafter referred to as the Regulations), approved By Order of the Ministry of Transport of the Russian Federation dated August 20, 2004 No. 15 , summarized recording of working hours is established for drivers of healthcare institutions. In accordance with clause 12 of the Regulations For ambulance drivers, the duration of daily work (shift) can be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.

Necessary conditions for payroll calculation

The introduction of summarized accounting in an organization involves establishing:

– duration of the accounting period (month, quarter, year);

– norms of working hours for the accounting period;

- work schedule.

Accounting period. As mentioned above, the accounting period can have any duration - a month, a quarter, a half-year, but not more than a year ( Art. 104 Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.

Standard hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers based on the production calendar.

For example, the permissible daily work hours for health workers is specified in Art. 350 Labor Code of the Russian Federation– no more than 39 hours per week. Besides, By Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 “On the length of working hours of medical workers depending on their position and (or) specialty,” adopted in accordance with this article, an even shorter working time is established for some categories of medical workers - from 36 to 24 hours a week. In a health care institution, a summarized recording of working time has been established, the accounting period is a year. Standard working hours according to the production calendar for 2008:

– with a 36-hour week – 1,793 hours;

– with a 24-hour week – 1,193 hours.

Taking into account the above, the employer - a healthcare institution must determine the standard hours for certain categories of medical workers no more than those given above, that is, 1,793 or 1,193 hours.

Schedule . The employer is obliged to organize work in such a way that the employee who is assigned a summarized recording of working time fully works out the standard working time for the accounting period. To do this, a shift schedule is developed for the accounting period, which determines the start and end times of work, the duration of the shift, and the rest time between shifts.

The shift schedule is approved by order of the manager, taking into account the opinion of the elected trade union body of the organization, if there is one, and is brought to the attention of employees no later than a month before it comes into effect ( Art. 103 Labor Code of the Russian Federation). The duration of work according to the shift schedule cannot exceed the standard working time in the accounting period.
At the same time, it is unacceptable to fall short of the standard working hours.

When drawing up a shift schedule, you must remember that working two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Remuneration under summarized accounting

When recording working hours in aggregate, a time-based wage system is usually used - hourly wage rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulations on remuneration.

If the institution uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month.

The institution has introduced summarized recording of working hours with an accounting period of one year. An employee's hourly rate is 35 rubles. According to the shift schedule, he works 24 hours. In August 2008, he worked seven shifts according to schedule.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 h x 35 rub.).

If an employee has an official salary, then he is paid in full provided that all shifts are worked in accordance with the schedule. If he has not worked in full for a month, then he is accrued in proportion to the time worked. In this case, the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours per month.

The standard number of working hours per month can be calculated based on the standard working time in hours:

- V this year;

– in the accounting period;

- in a given month.

The legislation does not establish the procedure for calculating the hourly wage rate, so it must be enshrined in the collective agreement or in the regulations on remuneration.

The organization has introduced summarized recording of working hours with a quarterly accounting period. The driver is paid based on his official salary in the amount of 13,000 rubles. According to the shift schedule, he works 12-hour shifts. In August 2008, he worked 10 shifts instead of 14. The organization has a 40-hour work week.

Let's calculate the driver's salary for August.

Option 1. The hourly wage rate is calculated based on the standard working hours for the year. The standard working time for 2008 is 1,993 hours.

The standard number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The hourly wage rate for an employee is 78.31 rubles. (RUB 13,000 / 166 hours).

The salary for August will be 9,397.20 rubles. (RUB 78.31 x 120 hours).

Option 2. The hourly tariff rate is calculated based on the standard working time for the accounting period. The standard working time for the second quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.

The standard number of working hours per month is 164 hours (493 hours / 3 months).

The hourly wage rate for an employee is 79.27 rubles. (RUB 13,000 / 164 hours).

The salary for August will be 9,512.40 rubles. (RUB 79.27 x 120 hours).

Option 3. The driver's hourly wage rate is calculated based on the monthly working hours according to a 40-hour workweek schedule. The standard working time for August 2008 in accordance with the production calendar for 2008 is 168 hours.

The hourly wage rate for an employee is 77.38 rubles. (RUB 13,000 / 168 hours).

The salary for August will be 9,285.60 rubles. (RUB 77.38 x 120 hours).

Overtime work

With summarized accounting, an employee in certain periods of time can overwork the standard working hours ( Part 1 Art. 104 Labor Code of the Russian Federation). However, such overtime is considered overtime work only if it occurs after the end of the accounting period ( Part 1 Art. 99 Labor Code of the Russian Federation). At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year ( Art. 99 Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours it is paid at least one and a half size, and in the following hours – no less than double. More tall sizes Payments for overtime work may be determined by a collective or labor agreement, as well as local regulations.

For example, if the accounting period is a quarter, then in certain months of the quarter the employee may work more than the normal number of working hours, but if after the end of the third month of the quarter the actual hours of work exceed the standard ones, they must be paid in accordance with labor legislation.

The employee has a 40-hour work week. His hourly rate is 100 rubles. The employee works in the summarized working time recording mode. The accounting period is quarter. The standard working time in the third quarter of 2008 is 528 hours (for July - 184 hours; for August - 168 hours; for September - 176 hours).

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will be 19,000 rubles for July. (100 rubles x 190 hours), for August – 16,800 rubles. (RUB 100 x 168 hours).

Based on the results of the accounting period, the employee will work 533 hours (190 + 159 + 184), which exceeds the norm by 5 hours (533 - 528). Since the excess occurs at the end of the accounting period, these hours are overtime work. 2 hours of overtime work are paid at least one and a half times the rate, and the remaining 3 hours (5 - 2) - at least double size.

Thus, wages for September will be:

– at the tariff rate – 17,900 rubles. (100 rub. x 179 h);

– payment for overtime hours – 900 rubles. (100 RUR x 2 hours x 1.5 + 100 RUR x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17,900 + 900).

Night work

According to Art. 96 Labor Code of the Russian Federation night time is considered to be from 22.00 to 6.00. Each hour of such work is paid at a higher rate compared to work in normal conditions (Art. 154 Labor Code of the Russian Federation).

Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On minimum size increasing wages for work at night”, it is approved that each hour of work at night is paid with an increase in the tariff rate by no less than 20%.

For employees of healthcare institutions, additional payment for night work is set at 50% of the hourly tariff rate or official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).

The healthcare institution has established a summarized recording of working hours for ambulance drivers. The additional payment for night work is 50% of the hourly tariff rate. In August 2008, the driver worked 180 hours, of which 42 hours worked at night. The hourly tariff rate is 68 rubles. The accounting period is a month.

Let's calculate the driver's salary.

Let's determine the number of hours worked overtime:

The standard working hours in August 2008 according to the production calendar are 168 hours. The total number of overtime hours in a given month is 12.

The salary for daytime hours will be 9,384 rubles. ((180 hours - 42 hours) x 68 rub.) (single overtime hours have already been taken into account).

Salary for night hours – 4,284 rubles. (42 hours x 68 RUR x 1.5).

Payment for the first two hours of overtime work is 68 rubles. (68 RUR x 0.5 x 2 hours), payment for other hours – 680 RUR. (68 RUR/hour x 1.0 x 10 hours).

The total employee salary for August 2008 will be 14,416 rubles. (9,384 + 4,284 + 68 + 680).

Work on weekends and non-working holidays

If an employee’s scheduled work shift falls on a holiday, then his work is paid in accordance with Art. 153 Labor Code of the Russian Federation:

– for piece workers – at least at 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;

– employees receiving a salary (official salary):

in the amount of no less than a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work on a weekend or non-working holiday was carried out within the monthly working hours;

in the amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working hours.

The specific amount of payment for work on a day off or a non-working holiday may also be established by a labor agreement, collective agreement or other local normative act adopted taking into account the opinion of the representative body of workers.

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

In accordance with Explanation of the State Labor Committee of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13/P-21(hereinafter referred to as the Explanation) work on holidays is included in the monthly standard of working time when recording working hours together. Payment is made to all employees for the hours actually worked on the holiday. When part of a work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid at double the rate.

The institution has established a summarized recording of working hours for guards. The additional payment for night work is 20% of the hourly tariff rate. In May 2008, watchman S.A. Ivanov worked 159 hours, of which 42 hours at night, 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.

Let's calculate the watchman's salary.

The norm of hours in May 2008 is 159, since the work by S.A. Ivanov was completed within the monthly norm, payment for holiday hours is made in the amount of a single hourly rate in addition to the salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rub.).

Payment for actual hours of work – 5,616 rubles. ((159 h - 42 h) x 48 rub.).

The total employee salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

For employees with summarized working hours, work on holidays is included in the monthly working time norm, and they must fulfill this norm, which also includes work on non-working holidays. Therefore, 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 at double the rate. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Explanation, Decision Supreme Court RF dated November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, so payment for holiday hours must be made in the amount of at least double the hourly rate in addition to the salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 RUR x 2).

Payment for night hours – 2,419.20 rubles. (42 hours x 48 RUR x 1.2).

Payment for actual hours – 6,240 rubles. ((172 hours - 42 hours) x 48 rub.).

The number of overtime hours for Ivanov in May is 13 (172 - 159). We should only pay for 3 hours (13 -10), since 10 hours have already been paid double.

Payment for overtime hours will be 96 rubles. (48 RUR x 2 hours x 0.5 + 48 RUR x 1 hour x 1) (single overtime hours have already been taken into account).

The total employee salary for May 2008 will be 9,715.20 rubles. (960 + 2,419.20 + 6,240 + 96).

Cumulative time tracking is a fairly common mode of operation. modern companies. But at the same time, many managers may not even know how to correctly draw up this norm.

What it is?

Exist different types working hours, but in this case a specialized regime is considered, which is based on shift schedules, including also rotating days off.

The basis for the introduction of such a regime is the specific production conditions in the company or in the process of performing certain work, which do not provide the opportunity to comply with the specific working hours initially established for this category of employees. Such specific production conditions that may serve as a reason for using summarized accounting include the general seasonality of the company’s work or the similar nature of the work performed.

How is it administered?

The procedure by which the types of working hours are changed is determined in accordance with the current internal labor regulations, but these rules themselves must be approved by employers, taking into account the opinions of representative bodies of employees or if a collective agreement is signed.

These rules require the following information:

The fact is that the working hours are changing and this regime is being introduced.
Length of the accounting period.

In the event that someone is hired new employee, and while the performance of his duties is carried out in accordance with the rules of summarized accounting, he must also be aware of these rules, and must sign in a specific document that he has actually been familiarized. If this regime is not introduced for the entire company, but only for a certain category of employees or even under different kinds work, then in this case the work schedule for these employees becomes individual, and at the same time a mandatory condition of the drawn up employment contract. The most common formulation in this case is as follows:

The normal working time schedule is determined for the employee based on 50 hours weekly with cumulative accounting.

The decision on what is transferred to summarized accounting certain part employees, also provides for changes in certain terms of the contract drawn up.

Charts

The main feature of this regime is that the calculation of working time from daily or weekly provides for certain deviations of the duration of work from the initially established standards for this category of employees. Moreover, within a specific period, the total duration should not exceed the normal number of working hours established for this period.

In this regard, fulfillment of the standard labor norm, that is, working out the standard time, is ensured not over the course of a week, but over a longer period. It is the employer's responsibility to organize work so that the employee, for whom a different calculation of working time with cumulative accounting is now used, ultimately works out his own quota during the accounting period. It is for this purpose that an individual shift/work schedule is developed for a specific period, and the accounting initially establishes the start and end times of the working day, the rest time between shifts, as well as their duration.

At the same time, you need to correctly understand that the total duration of work according to such a schedule cannot exceed the standard working time that is determined for this accounting period. In this case, shortfall to the specified norm is also not allowed.

Among other things, in the process of drawing up a shift schedule, do not forget that it is prohibited to work for two shifts in a row at once, and the shift schedule must be approved by the head of the company or a person authorized by him, taking into account the opinion of a certain trade union body of the company (if availability), and then it is brought to the attention of the workers that must be done no later than a month before it comes into force.

Norm

If summarized accounting of an employee’s working time is used, then for a certain established period the time standard established for each employee should be distributed. Moreover, in different months or weeks, an employee can work a different number of hours (overtime on one day, part-time on another).

The introduction of a long accounting period is advisable because in this case overtime hours are minimized and, for example, seasonal overload of employees is smoothed out. Moreover, if the company does not have a shift schedule or certain employees work for two or even more shifts in a row, all these actions on the part of the labor inspectorate will be qualified as administrative offenses, and responsibility for this is already provided for in the relevant code.

How to determine the accounting period?

For example, in accordance with the current PVTR (internal labor regulations), a normal working day is:

Mon-Fri: 08:00 – 16:00;
Sat: 08:00 – 14:00;
Sun: closed.

In other words, the total working week is 40 hours.

Due to the fact that the standard work duration is determined in accordance with a five-day working week, employees performing their duties according to the described regime actually work per month:

in July – 172 hours;
in August – 181 hours;
in September – 174 hours;
in October – 172 hours;
etc.

You can see a sample of working time recording above.

What do you need to know?

First of all, we need to figure out whether, in this case, we are required to keep summarized records for employees with this mode of work in the event that the noted length of the working week is observed, or whether we still need to introduce weekly records. If this is permissible, then in this case you need to figure out how to understand how time sheets for these employees should be submitted so that they are paid for their working hours normally, since the monthly hours may exceed the norm or be less than it.

If, however, it is still necessary to introduce summarized accounting, and at the same time consider a year as the accounting period, then in this case there will be approximately 16 overtime hours over the course of one year. Due to this, the employer will maintain normal working hours during the week, and at the same time, at the end of the year, he will have to pay his employees for overtime hours. In this case, many are wondering whether it is possible to slightly adjust working hours throughout the year so that ultimately the established time standard is not violated, and therefore there would be no need to pay additional overtime hours, and whether this PVTR situations.

In general, the use of summarized accounting does not constitute the direct responsibility of the employer. But at the same time, you need to correctly understand that certain regulatory legal acts provide for the introduction of this regime on a mandatory basis for that category of workers who, for example, work on a rotational basis, as well as for drivers Vehicle and crew members of various ships.

If the company does not have an obligation to use summarized accounting, based on special regulations, then the possibility of introducing this regime is established in the event that production conditions as a whole do not make it possible to create a certain schedule for employees.

Important Features

If an employee does not fulfill his allotted working hours, then in this case the employee’s basic salary, namely his remuneration for work, should be calculated in proportion to the time he actually worked.

The peculiarity of summarized accounting in this case is that, unlike weekly or daily accounting of working time, it provides for certain deviations from what was initially established for this category of workers. Moreover, if there is any processing in certain days or a week, it can be compensated for by shortfalls during other weeks or days so that ultimately, within a given accounting period, the total duration does not exceed the normal number of working hours. In this regard, the standardized number of hours is worked not within a week, but over a longer period.

It is worth noting, however, that on this moment there is a certain procedure for calculating the norm of working time, in accordance with which the duration of the hours that must be worked is established different categories employees for a week, month or other period of time. That is why the number of hours worked must correspond to the norm established by this Procedure. In this case, you can vary the duration of work in any way throughout the entire accounting period, but the most important thing is to balance it within the general framework.

A unified procedure for determining the standard for how working hours are set equalizes the position of employees who have a normal work schedule with those who work according to a summarized working time report, and ultimately ensures full equality of rights for employees.

Working off total quantity working days must be provided by the employer during a certain accounting period. If this employee does not comply with labor standards precisely due to the fault of the employer, and in the year he had less working time, then in this case he must pay him a salary for the time actually worked or the work performed, but the payment must not be lower than the average salary employee pay, which is calculated for a given period of time.

Basic Concepts

Normal working hours according to current practice are 40 hours per week. At the same time, if, due to production conditions in the company, the daily or weekly duration established for a specific category of employees cannot be observed, it is possible to introduce such a norm as summarized recording of working hours.

Its use in practice in the vast majority of cases causes quite a large number of questions. Initially, you need to correctly understand how to establish the procedure for determining and paying overtime hours, as well as how to document them correctly. In addition, the summarized recording of working time causes a fairly large number of disputes in terms of regulations of employers, who quite often enter provisions that contradict the current legislation. It is for this reason that you need to correctly understand the basic provisions and subtleties of the design of this regime.

Introduction of such accounting

Quite often situations occur when a company hires a certain employee, and as a result, the employer decides to introduce summarized recording of working hours. In this case, you need to use as a basis Article 7274 of the Labor Code of the Russian Federation on introducing various changes to the composition of the employment contract.

In this case, one of the most important conditions is that in employment contract changes must be made with prior notice to employees no more than two months before these adjustments come into force. At the same time, employers are not always aware of what non-compliance with established standards can lead to. It is for this reason that it is worth considering a few examples of court decisions on such issues so that employers are warned against violating current laws.

Example

It is known that the woman worked at a certain medical care substation in the Ministry of Health. In accordance with the initially drawn up employment contract, a reduced work schedule was stipulated, that is, a standardized working day in accordance with a certain shift schedule, as well as components of working time. Moreover, in accordance with the PVTR of this institution, for all employees who work in the provision of various medical care, monthly recording of working hours is used, based on 68 hours of work during the day, as well as a five-day work week.

In accordance with the subsequent order of the head physician of this institution, the standard working time for the next year is approved, and at the same time a reduced length of the working day is provided, providing days off on a sliding schedule. In the same way, changes are made to other rules of the contract, as a result of which a year, rather than a month, is already considered as the accounting period.

Since the woman was not promptly notified of this in writing, the court ultimately comes to the reasonable conclusion that in her favor the arrears of payment for all overtime hours that she worked during this year are recovered. In addition, in accordance with the current legislation, compensation is also being collected in favor of the plaintiff for the fact that the employer delayed payment of wages.

In certain situations, the amounts that are recovered from the employer are quite small, and by and large a waste of time, but there are also situations in which employees are awarded quite significant amounts that could actually be eliminated if the employer had acted in accordance with laws and regulations.

How to keep records?

When recording time sheets, many people often have various disputes about how to correctly calculate the hours worked. After all, company employees do not always understand the peculiarities of summarized accounting, as a result of which they will not defend their rights in court. If the employer fully complies with the current legislation, then in this case the decision of any court is ultimately recognized in his favor, and that is why it is best to understand these subtleties in advance, and then not return to them.

Payment for defects

There are also situations when questions begin to arise about providing additional payment in the event that during the accounting period the employee did not work the required number of hours. If they were not worked out solely through the fault of the employee himself, then in this case this does not cause any disputes, but the situation is different if such work must be carried out through the fault of the employer.

What to remember?

If you want to draw up a summarized work time sheet, you need to rely solely on the norms of Chapter 12 of the Labor Code of the Russian Federation. If they are followed correctly, the risk that someone will be able and even want to challenge the employer’s actions in court is significantly reduced.
In the process of calculating working time standards for a specific employee, periods when the employee was not at work should be excluded, but at the same time he retained his workplace. The list of such times includes vacations, sick leave and many other situations. Based on these figures, the total number of overtime hours should be determined.
In order to pay for unworked hours, you first need to figure out why the person worked part-time. If this situation occurred due to the fault of the employee, then in this case the unworked hours should not be paid, but if the fault is the employer himself, then in this case, up to the norm, the unworked hours should be fully paid in the amount of 2/3 of the established salary (cases of idle time). ), as well as in an amount not lower than wages, if subsequently the employer did not provide its employees with the opportunity to work this time.
Hours that an employee works overtime must be paid in accordance with the rules of Article 152 of the Labor Code of the Russian Federation. Overtime hours are calculated at the end of the accounting period, and they directly depend on the rate that the employee must work during this period. It is worth noting that the first two hours must be paid in the amount of 1.5 times the norm, and the rest - in double.
The calculation of overtime work for railway transport employees is carried out somewhat differently. The duration of hours that were worked overtime and should be paid at time and a half should be determined by multiplying two hours by the total number of days that are working hours for a certain reporting period as a whole. After this, the hours that must be paid at the rate of one and a half standard wages are fully deducted from the amount of overtime work during the accounting period. The resulting difference will represent those overtime hours that will be paid twice as much as the standard salary. But in fact, this method of conducting calculations causes a lot of controversy, so it is better to get additional clarification from legislators.

Taking into account all these concepts, you will be able to determine the required duration of work, and you will also be able to more competently manage the work of your employees in order to ultimately avoid any violations of current legislation and, accordingly, all kinds of legal proceedings.

Competent specialists always understand how to correctly use this mode of work and what advantages it provides to the employer, and therefore actively use it if necessary.

In accordance with Article 104 of the Labor Code of the Russian Federation, when, due to the conditions of production (work) in the organization as a whole or when performing certain types of work, the daily or weekly working hours established for a given category of workers cannot be observed, it is allowed to introduce summarized accounting.

Among budgetary organizations, the use of summarized working time recording is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. In this article we will talk about how to pay employees who have a summarized recording of working hours.

What's specialsummarized accounting
working hours?

In accordance with the Labor Code, working time is the time during which an employee must perform labor duties in accordance with the internal labor regulations and the terms of the employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 Labor Code of the Russian Federation).

Depending on the specifics of the work, the employer can keep daily, weekly or cumulative records of working time.

The peculiarity of summarized accounting is that the accounting of working time, in contrast to daily and weekly, allows for a deviation of the duration of working time per day and during the week from that established for a given category of workers. In this case, overtime on some days (weeks) can be offset by underwork on other days (weeks) so that within a certain accounting period the total working time does not exceed the normal number of working hours for this period ( Art. 104 Labor Code of the Russian Federation). Thus, fulfillment of labor standards - working out a standardized number of working hours - is ensured not in a week, but over a longer period (month, quarter, year).

How is cumulative accounting established?

Necessary conditions for payroll calculation

The introduction of summarized accounting in an organization involves establishing:

Duration of the accounting period (month, quarter, year);

Norms of working hours for the accounting period;

Work schedule.

Standard hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers based on the production calendar.

For example, the permissible daily work hours for health workers is specified in Art. 350 Labor Code of the Russian Federation- no more than 39 hours per week. Besides, By Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 “On the length of working hours of medical workers, depending on their position and (or) specialty,” adopted in accordance with this article, established an even shorter working time for some categories of medical workers - from 36 to 24 hours a week. In a health care institution, a summarized recording of working time has been established, the accounting period is a year. Standard working hours according to the production calendar for 2008:

With a 36-hour week - 1,793 hours;

With a 24-hour week - 1,193 hours.

When drawing up a shift schedule, you must remember that working two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Remuneration under summarized accounting

When recording working hours in aggregate, a time-based wage system is usually used - hourly tariff rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulations on remuneration.

If the institution uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month.

The institution has introduced summarized recording of working hours with an accounting period of one year. The hourly wage rate for an employee is 35 rubles. According to the shift schedule, he works 24 hours. In August 2008, he worked seven shifts according to schedule.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 h x 35 rub.).

If an employee has an official salary, then he is paid in full provided that all shifts are worked in accordance with the schedule. If he has not worked in full for a month, then his salary is calculated in proportion to the time worked. In this case, the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours per month.

The standard number of working hours per month can be calculated based on the standard working time in hours:

This year;

In the accounting period;

In this month.

The legislation does not establish the procedure for calculating the hourly wage rate, so it must be enshrined in the collective agreement or in the regulations on remuneration.

Let's calculate the driver's salary for August.

Option 1. The hourly wage rate is calculated based on the standard working hours for the year. The standard working time for 2008 is 1,993 hours.

The standard number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The hourly wage rate for an employee is RUB 78.31. (RUB 13,000 / 166 hours).

The salary for August will be 9,397.20 rubles. (RUB 78.31 x 120 hours).

The standard number of working hours per month is 164 hours (493 hours / 3 months).

The hourly wage rate for an employee is RUB 79.27. (RUB 13,000 / 164 hours).

The salary for August will be 9,512.40 rubles. (RUB 79.27 x 120 hours).

The hourly wage rate for an employee is RUB 77.38. (RUB 13,000 / 168 hours).

The salary for August will be 9,285.60 rubles. (RUB 77.38 x 120 hours).

Overtime work

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours it is paid at least one and a half times, and for subsequent hours - at least double. Higher rates of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations.

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will be 19,000 rubles for July. (100 rubles x 190 hours), for August - 16,800 rubles. (RUB 100 x 168 hours).

Thus, wages for September will be:

According to the tariff rate - 17,900 rubles. (100 rub. x 179 h);

Payment for overtime hours - 900 rubles. (100 RUR x 2 hours x 1.5 + 100 RUR x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17,900 + 900).

Night work

According to Art. 96 Labor Code of the Russian Federation night time is considered to be from 22.00 to 6.00. Each hour of such work is paid at a higher rate compared to work under normal conditions ( Art. 154 Labor Code of the Russian Federation).

Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum increase in wages for night work” states that each hour of night work is paid with an increase in the tariff rate by no less than 20%.

Let's calculate the driver's salary.

Let's determine the number of hours worked overtime:

The standard working hours in August 2008 according to the production calendar are 168 hours. The total number of overtime hours in a given month is 12.

The salary for daytime hours will be 9,384 rubles. ((180 hours - 42 hours) x 68 rub.) (single overtime hours have already been taken into account).

Salary for night hours - 4,284 rubles. (42 hours x 68 RUR x 1.5).

Payment for the first two hours of overtime work is 68 rubles. (68 RUR x 0.5 x 2 hours), payment for other hours - 680 RUR. (68 RUR/hour x 1.0 x 10 hours).

The total employee salary for August 2008 will be 14,416 rubles. (9,384 + 4,284 + 68 + 680).

Work on weekends and non-working holidays

If an employee’s scheduled work shift falls on a holiday, then his work is paid in accordance with Art. 153 Labor Code of the Russian Federation:

Piece workers - at no less than double piece rates;

For 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):

The specific amount of payment for work on a day off or a non-working holiday may also be established by a labor agreement, collective agreement or other local regulatory act adopted taking into account the opinion of the representative body of employees.

In accordance with Explanation of the State Labor Committee of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13/P-21(hereinafter referred to as the Explanation) work on holidays when recording working time in summary is included in the monthly standard working time. Payment is made to all employees for the hours actually worked on the holiday. When part of a work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid at double the rate.

Let's calculate the watchman's salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rub.).

Payment for actual hours of work - 5,616 rubles. ((159 h - 42 h) x 48 rub.).

The total employee salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

For employees with summarized working hours, work on holidays is included in the monthly working time norm, and they must fulfill this norm, which also includes work on non-working holidays. Therefore, 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 at double the rate. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Explanation, Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, so payment for holiday hours must be made in the amount of at least double the hourly rate in addition to the salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 RUR x 2).

Payment for night hours - 2,419.20 rubles. (42 hours x 48 RUR x 1.2).

Payment for actual hours - 6,240 rubles. ((172 hours - 42 hours) x 48 rub.).

The number of overtime hours for Ivanov in May is 13 (172 - 159). We should only pay for 3 hours (13 -10), since 10 hours have already been paid double.

Payment for overtime hours will be 96 rubles. (48 RUR x 2 hours x 0.5 + 48 RUR x 1 hour x 1) (single overtime hours have already been taken into account).

Due to production needs, many organizations use summarized working time tracking. Let's consider the main points that an accountant should pay attention to, since they affect the procedure for remuneration.

Basic rules to follow when applying summarized working time recording

When using summarized working time recording, the following rules must be observed:

Issue a local regulatory legal act on the introduction of summarized accounting;

Determine the list of employees for whom summarized working time recording is established;

Determine the accounting period;

When drawing up work schedules, ensure that the time according to the schedule is equal to the time according to the norm of the accounting period;

Determine how wages will be paid to employees working in the summarized working time recording mode, and if it is based on hourly tariff rates, then establish the procedure for their calculation;

In cases where an employee did not work during the accounting period for good reasons (due to temporary disability, labor and other leave, in other cases provided for by law), independently determine the specified standard of working time for the specified employee in the manner established by the resolution of the Ministry of Labor of the Republic of Belarus dated 10/18/1999 No. 133 (hereinafter referred to as Resolution No. 133), i.e. the norm is adjusted in the same order as it was calculated.

Important! Work schedules (shifts) must be drawn up in such a way that the working time according to the schedule as a whole for the accounting period corresponds to the calculated standard working time determined for the same period in accordance with the norms of Art. 112-117 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code) and depending on the operating mode established in the organization (5- or 6-day working week).

How to determine compliance of the established schedule with Labor Code standards

To determine whether the established schedule meets the requirements of the Labor Code, it is necessary to compare the planned number of hours of work with the norm. Let's look at the example of the fourth quarter of 2012 to draw up a work schedule (see Tables 1 and 2).

With a normal working week of 40 hours, the employee must work 509 hours, but according to the schedule it turns out to be 14 hours less (495), although overtime is planned in October. Therefore, this is an incorrect graph.

The schedule, drawn up taking into account the norms of the Labor Code, should look like this.

In this schedule, for the employee, working time in November and December is planned to be below the norm by 9 and 19 hours, respectively, and in October - above the norm by 28 hours, but in general for the fourth quarter, working time is balanced.

Thus, the working hours in the schedule as a whole for the quarter exactly correspond to the standard working hours for the same period.

Calculation individual norm working hours with summarized accounting

With cumulative accounting, working time is divided:

For what is planned in the work schedules (shifts), which must correspond to the estimated working hours of the accounting period;

Actual, which consists of worked and unworked time, included in accordance with the law in working hours.

Actual working time should be taken into account from the moment the employee appears at the place of work in accordance with the internal labor regulations, work schedule (shift) or special instructions of the employer until the moment of actual release from work on that working day (shift).

The employee's actual working time may be equal to that planned in the schedules, or it may be less or more than it.

It is known that in certain periods of 12 calendar months, employees may, for various valid reasons, not work due to being on leave, temporary disability, or in other cases provided for by law, concluding an employment contract with the employer not from the first working day of the accounting period. For such employees, the calculated working hours during these periods cannot be applied. For them, the employer must ensure the calculation and establishment of an individual standard of working time for the corresponding month (months).

Let's consider the calculation of an individual standard working time in the case where an employee, for good reasons, may not fully work out the calculated standard working time. When considering examples, we use data on the estimated standard working hours for the fourth quarter of 2012.

Example 2

The organization has a 5-day work week with days off on Saturday and Sunday. For individual employees, summarized recording of working time with a quarterly accounting period has been introduced.

Employee Ivanov is given a working day (shift) of 12 hours. Weekends are provided on a staggered basis. different days calendar week.

Taking into account the approved vacation schedule, he was granted 25 days of labor leave from October 17 to November 11, 2012 inclusive.

In this regard, when planning working time, the calculated standard working time for October (184 hours) and November (167 hours) cannot be applied to this employee.

Let's calculate the standard working hours for this employee:

- October 2012:

1) 8 hours × 12 work. days = 96 h;

2) calculate the number of hours during vacation (8 hours × 11 work days = 88 hours), and then subtract them from the monthly norm: 184 - 88 = 96 hours;

- November 2012: 8 hours × 15 work. days = 120 hours, or the number of hours during vacation (8 hours × 6 working days) - 1 hour pre-holiday = 47 hours; 167 - 47 = 120 hours;

- IV quarter 2012: 96 + 120 + 158 = 374 hours, not 509 hours.

Vacation days accounted for 135 hours (17 × 8 - 1) - this is unworked paid time.

Example 3

Employee Petrov will enter into an employment contract on November 12, 2012. He is assigned a summarized accounting of working time with a quarterly accounting period.

- October 2012 - no;

- November 2012: 8 hours × 15 work. days =120 h;

- December 2012: 8 hours × 20 work. days - 2 hours before holidays = 158 hours;

- IV quarter 2012: 120 + 158 = 278 hours.

Example 4

The employee was hired for 0.25 full-time positions. It has a summarized accounting of working time with a quarterly accounting period.

The standard working time for the fourth quarter is 509 hours per rate. Accordingly, at 0.25 bets it will be: 509 × 0.25 = 127.25 hours.

Example 5

Employee Petrov terminated his employment contract on November 15, 2012, having actually worked 281 hours according to his timesheet. He was given a summarized recording of working time with a quarterly accounting period.

On the day of dismissal of an employee for whom a summarized recording of working time has been established, it is necessary to compare the number of hours falling on the period worked by him (according to the calendar of a 5-day work week with days off on Saturday and Sunday or a 6-day work week with a day off on Sunday (on depending on the operating mode of the organization’s management apparatus)), and the actual number of hours worked.

Let's calculate the standard working hours for this employee:

- October 2012 - 184 hours;

- November 2012: 8 hours × 10 work. days - 1 hour pre-holiday = 79 hours.

Total - 263 hours.

Compare with time worked: 281 - 263 = 18 hours.

If the number of hours actually worked exceeds the norm, the “extra” hours must be paid at an increased rate as overtime.

Payment for overtime hours with summarized recording of working hours

When using summarized working time accounting, the working time actually worked monthly during the accounting period (which lasts more than a month) does not need to be compared with the production calendar. His so-called overtime compared to the calendar is not recognized as overtime. It must be compensated by providing additional days rest during the accounting period or reducing the duration of individual working days also during the accounting period.

Important! Overtime is considered to be work performed by an employee at the suggestion, order or with the knowledge of the employer in excess of the working hours established for him, provided for by the work schedule (shift) or internal labor regulations (Article 119 of the Labor Code).

When recording working hours in summary, determine the hours of overtime work at the end of the accounting period by subtracting from the actual time worked, reflected in the working time sheet, the standard working time established by the work schedule (shift) for the accounting period.

At the same time, when calculating overtime hours, do not take into account the hours worked by the employee on weekends (by order) and holidays, in excess of normal working hours, since they are already paid at double rate.

Example 6

In the fourth quarter of 2012, the employee worked 531 hours, incl. 509 hours according to the work schedule (shift), calculated based on the estimated working time for a 5-day work week with days off on Saturday and Sunday.

The work schedule (shift) does not provide for work on the holiday of November 7. The employee, with his consent, by order of the employer, was brought to work on that day and, according to the work time sheet, actually worked 12 hours, which are subject to payment of no less than double the amount. In this case, the number of hours of overtime work subject to double payment will be 10 hours (531 - 509 - 12).

If the work schedule (shift) provides for work on the holiday of November 7 - 12 hours, which are subject to payment of no less than double the amount, then the employee must work them according to the timesheet.

In this case, the number of hours of overtime work will be 22 hours (531 - 509), payment for which is also made according to the norms of Art. 69 TK.

Every hour of overtime work, workers with piecework wages are paid no less than double piecework rates, and workers with time wages, as well as those receiving official salaries, are paid no less than double hourly tariff rates (salaries).

In addition, by agreement with the employer, the employee may be given another day of rest for working overtime. As a rule, another day of rest is provided after the accumulation of a number of overtime hours equal to the duration of working hours provided for by the PVTR or work schedule.

For those who have an irregular working day, possible overtime in excess of normal working hours is not overtime work (Article 118 1 of the Labor Code) and is compensated by the provision of additional leave.

Remuneration for summarized recording of working hours

Employees are remunerated on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or by the employer (Article 61 of the Labor Code), i.e. employees with summarized accounting can be set:

1) remuneration based on the monthly tariff rate (official salary).

Official salary (tariff rate) is a fixed amount of remuneration for the performance of job duties for 1 calendar month, fully worked without taking into account compensation and incentive payments. With such a payment system, an employee who fulfills the prescribed labor standards in a month must receive the full amount of the salary. It does not matter how exactly the working hours are distributed during each month of the accounting period.

Example 7

The employee is provided with a summarized recording of working time for a 40-hour work week. The accounting period is quarter. Employee salary - 2,000,000 rubles.

In the fourth quarter of 2012, the schedule provides for the following number of working hours:

- in October - 212 hours;

- in November - 148 hours;

- in December - 135 hours.

Total 509 hours for the fourth quarter of 2012.

If the employee works this number of hours, then in each month of the accounting period he should be paid 2,000,000 rubles.

An employee who has worked all shifts as scheduled must be considered to have fulfilled his job duties, and, therefore, he is entitled to the full amount of his salary.

If for some reason an employee does not work all the scheduled shifts, he is paid a salary in proportion to the time worked. Moreover, the proportion is determined based on the number of working hours provided for in his schedule, and not on the basis of the number of working hours provided for in the production calendar.

Example 8

In October, the employee is granted social leave (unpaid); therefore, he will work only 150 hours. Payment for October will be 2,000,000 / 212 × 150 = 1,415,094 rubles.

However, the use of remuneration based on monthly salaries may lead to unnecessary payments Money: in case of dismissal of employees during the accounting period (provided that on the day of dismissal they actually worked less than the estimated working hours); for newly hired employees - for working overtime;

2) remuneration based on hourly tariff rates (official salaries).

When introducing summarized accounting of working time, it is more appropriate to pay workers on the basis of hourly tariff rates (official salaries). Then, with different employment during the accounting period, the employee will receive for each month the amount of wages corresponding to the time actually worked. When determining wages based on hourly wage rates, the employer independently establishes the procedure for their calculation, which, as a rule, does not change during the calendar year (accounting period).

Considering that the procedure for determining the hourly tariff rate for remuneration of workers commercial organizations is within the competence of the employer; to calculate it, the employer may apply:

a) the average monthly working time, calculated in the manner determined by Resolution No. 133 or independently, in the manner provided for in local regulations legal act, taking into account the calculated working hours established annually based on the operating mode of the organization.

For reference: Resolution No. 133 proposes to calculate the hourly rate by dividing the salary by the average monthly number of working hours per year, depending on the length of the working week. This average monthly number of hours is determined by dividing the standard working time according to the production calendar for the year by 12.

Example 9

The employee is provided with cumulative accounting for a 40-hour work week. His tariff rate (salary) is 2,000,000 rubles. The number of working hours in 2012 with a 40-hour work week is 2,023.

The hourly rate will be 11,862 rubles. (RUB 2,000,000 / 168.6, where 168.6 = 2,023 hours / 12 months).

It is necessary to take into account that if hourly tariff rates are calculated on the basis of the average monthly standard of working time, determined taking into account the estimated standard of working time established for the corresponding calendar year, then in this case the hourly tariff rates and piece rates must be recalculated annually. This is due to the fact that the value of the calculated standard working time for a calendar year changes annually, and therefore, the value of the average monthly standard of working time for the corresponding calendar year also changes;

b) the employer has the right to set the average monthly working time as constant value, which can be determined on the basis of the estimated working hours for a number of calendar years (for example, 5 or 10 years);

c) the hourly tariff rate can be calculated taking into account the number of working hours in the established accounting period.

Example 10

The employee is provided with summarized accounting for a 40-hour work week with an accounting period of a quarter. His tariff rate (salary) is 2,000,000 rubles.

The number of working hours in the fourth quarter of 2012 with a 40-hour work week is 509.

The hourly tariff rate (salary) will be 11,785 rubles. (RUB 2,000,000 / 169.7, where 169.7 = 509 hours / 3 months).

Important! To calculate the amount of compensatory payments for overtime work, on weekends, on holidays, and at night, hourly tariff rates are usually determined based on the estimated working hours for a particular month.

At the same time, cases may arise in an organization when, in the last month of the accounting period, a small number of hours are scheduled, for example, 60 hours, and overtime for the year amounted to 120 hours. In this case, when calculating overtime, the tariff rate will be almost 2.8 times higher .

It is also possible that several workers with the same number of night hours will receive different wages for night work due to different quantities hours planned in the work (shift) schedule. Therefore, in order to eliminate the influence of the standard working time established by the work schedule on the amount of payment for work at night and overtime, public holidays, public holidays (part one of Article 147 of the Labor Code) and weekends, it is advisable to calculate the hourly tariff rate based on the average monthly working standard time calculated on the basis of the estimated working time norm provided for the corresponding calendar year, regardless of the accounting period established in the organization for certain categories of employees.

Important! When determining the amount of remuneration based on hourly tariff rates, the procedure for calculating the hourly tariff rate must be specified in the regulations on remuneration. The remuneration system can be revised both from the beginning and during the accounting period. However, a change is possible only with the consent of employees (Article 32 of the Labor Code).

Examples of remuneration for summarized recording of working time within the framework of monthly and quarterly accounting

Monthly summary recording of working hours

Initial data for November 2012:

Monthly norm - 167 hours;

Tariff rate - RUB 1,670,000;

Hourly tariff rate: 1,670,000 / 167 = 10,000 rubles.

Actually worked according to the report card - 195 hours, incl. November 14 and 20 - on a day off by order of the manager, 10 a.m. and 12 p.m., respectively.

Night work - 48 hours.

The calculation of employee remuneration based on the monthly tariff rate is as follows:

1. Tariff rate - 1,670,000 rubles.

2. Payment for working hours on weekends: (10 + 12) × 10,000 × 2 = 440,000 rubles.

Payment is made in a single amount, since it has already been paid once in the tariff.

Let's calculate the hours of overtime work: 195 - 167 - 22 = 6 hours.

5. Payment for overtime hours: 6 × 10,000 × 2 = 120,000 rubles.

7. Total: 1,670,000 + 440,000 + 80,000 + 120,000 + 192,000 = 2,502,000 rubles.

The employee is remunerated based on the hourly rate:

1. Payment at the hourly rate for the time actually worked according to the work time sheet: 195 × 10,000 = 1,950,000 rubles.

2. Payment for working hours on weekends: (10 + 12) × 10,000 = 220,000 rubles.

3. Payment for working hours on a holiday: 8 × 10,000 = 80,000 rubles.

Payment is made in a single amount, since you have already paid once for the time actually worked.

4. Calculate the hours of overtime work: 195 - 167 - 22 = 6 hours.

5. Payment for overtime hours: 6 × 10,000 = 60,000 rubles.

Payment is made in a single amount, since you have already paid once for the time actually worked.

6. Payment for night work hours: 1,670,000 / 167 × 48 × 0.4 = 192,000 rubles.

7. Total: 1,950,000 + 220,000 + 80,000 + 60,000 + 192,000 = 2,502,000 rubles.

Quarterly summary recording of working hours

Initial data:

The norm for the fourth quarter of 2012 is 509 hours;

Salary - 1,670,000 rub.

We will draw up a work schedule for him, for which we will calculate the norm for the fourth quarter.

The norm for the fourth quarter will be 381 hours (7 × 8 + 167 + 158).

We will draw up a graph for the calculated norm (see Table 3).

Remuneration based on monthly tariff rate (salary).

October 2012:

1. Let's calculate the standard working time for October (until October 23, 2012): 16 days. × 8 h = 128 h; or 184 (October norm) - 56 (according to the calendar norm) = 128 hours.

We will add hours of operation according to the work schedule. The total working time for October will be: 128 + 70 = 198 hours.

2. Let's calculate the monthly tariff rate (salary) in proportion to the time worked in October: RUB 1,670,000. / 198 × 77 = 649,444 rubles.

3. Double payment for 8 hours of work on a day off: RUB 1,670,000. / 198 × 8 × 2 = 134,949 rubles.

Total for October: 649,444 + 134,949 = 784,393 rubles.

November 2012:

2. Payment for 48 hours of work at night: 1,670,000 / 170 × 48 × 0.4 = 188,612 rubles.

Total for November: 1,670,000 + 188,612 = 1,858,612 rubles.

December 2012:

1. Monthly tariff rate (salary) - 1,670,000 rubles.

3. Payment for overtime hours based on the results of work for the quarter: 1,670,000 / 141 × 20 × 2 = 473,759 rubles.

Total for December: 1,670,000 + 473,759 = 2,143,759 rubles.

Remuneration is based on an hourly rate for the time actually worked.

Let's calculate the hourly tariff rate based on the average monthly working time, determined taking into account the estimated working time established for the corresponding calendar year: 1,670,000 / (2,023 / 12) (168.6) = 9,905 rubles.

October 2012:

1. Payment at the hourly rate for the time actually worked according to the work time sheet: 78 × 9,905 = 772,590 rubles.

2. Payment for working hours on a day off: 8 × 9,905 = 79,240 rubles.

Payment is made in a single amount, since you have already paid once for the time actually worked.

Total for October: 772,590 + 79,240 = 851,830 rubles.

November 2012:

1. Payment at the hourly rate for the time actually worked according to the work time sheet: 178 × 9,905 = 1,763,090 rubles.

2. Payment for 48 hours of work at night: 9,905 × 48 × 0.4 = 190,176 rubles.

Total for November: 1,763,090 + 190,176 = 1,953,266 rubles.

December 2012:

1. Payment at the hourly rate for the time actually worked according to the work time sheet: 153 × 9,905 = 1,515,465 rubles.

2. Calculate the hours of overtime work: 409 - 381 - 8 = 20 hours.

3. Payment for overtime hours based on the results of work for the quarter: 9,905 × 20 = 198,100 rubles.

Payment is made in a single amount, since you have already paid once for the time actually worked.

Total for December: 1,515,465 + 198,100 = 1,713,565 rubles.