The accounting period is one year. Introduction of such accounting. It is better to communicate the work schedule to employees in advance

D.N. Shevtsova lawyer at FBK Legal

A.A. Shkadov senior manager at FBK Legal

Article from the magazine "Financial and Accounting Consultations", No. 11, 2014

This position is supported in judicial practice: work on holidays, the list of which is established by Art. 112 of the Labor Code of the Russian Federation, regardless of the shift schedule approved by the organization, must be paid by the employer in an increased amount according to the rules provided for in Art. 153 of the Labor Code of the Russian Federation (see, for example, the Appeal ruling of the Trans-Baikal Regional Court dated June 11, 2013 in case No. 33-1976-2013).

In this case, the amount of increased pay for work on holidays should be accrued to the employee not at the end of the accounting period, but at the end of the month in which the hours were worked on the holiday.

Thus, taking into account the above judicial practice, and also in order to avoid possible conflicts between employees and the employer in the future, we believe that the most correct option from the point of view of compliance with legal requirements and the safest option from the point of view of eliminating possible legal disputes is to pay for work time on holidays in double size. Only those hours that were actually worked on a holiday (from 0:00 to 24:00) are subject to payment in such amounts. The part of the shift falling on the next day must be paid in the usual manner.

At the same time, it is necessary to take into account that in accordance with paragraph 4 of Explanation No. 13/P-21, when calculating overtime hours, work on holidays performed in excess of normal working hours should not be taken into account, since it has already been paid in double amount. In Decision Supreme Court RF dated November 30, 2005 No. GKPI05-1341, the following position is indicated: since the legal nature of overtime work and work on non-working holidays is the same, payment in an increased amount at the same time on the basis of Art. 152 and 153 of the Labor Code of the Russian Federation was recognized by the court as unfounded and excessive.

2. In accordance with Art. 99 of the Labor Code of the Russian Federation, overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for accounting period. The procedure for engaging in overtime work is also provided for in Art. 99 of the Labor Code of the Russian Federation, according to which the duration of overtime work should not exceed four working hours for two days in a row and 120 hours per year. In this case, overtime work must be paid at an increased rate, regardless of whether the procedure for attracting overtime work is followed (see letter of the Ministry of Finance of Russia dated May 23, 2013 No. 03-03-06/1/18410).

Payment for overtime work is made in accordance with the provisions of Art. 152 of the Labor Code of the Russian Federation, which determines the minimum wage for overtime work. According to this article, overtime work is paid for the first two hours of work at least one and a half size, for the following hours - no less than double the amount. Also, specific amounts of overtime pay may be determined collective agreement, local act or employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime. However, replacing increased pay for overtime with additional days off is possible only within the accounting period.

The calculation of overtime hours in the summary accounting of working hours is carried out after the end of the accounting period established in the organization (letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363).

According to Art. 96 of the Labor Code of the Russian Federation, night time is the period from 22:00 to 6:00 hours. Thus, each hour of work at night is paid by the employer in an increased amount (Article 154 of the Labor Code of the Russian Federation). Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum amount of increase in wages for work at night” established the minimum amount of bonus for work at night, amounting to 20% of the hourly tariff rate (salary (official salary) calculated per hour work) for each hour of night work.

In accordance with Art. 149 of the Labor Code of the Russian Federation when performing work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night, on weekends and non-working holidays and when performing work in other conditions deviating from normal ), the employee receives appropriate payments provided for by labor legislation and other regulations legal acts, containing labor law norms, collective agreements, agreements, local regulations, employment contracts.

The Labor Code of the Russian Federation does not contain any indication of the possibility of replacing one type of additional payment with another. In other words, in the absence of regulatory guidance, both of these types of additional payment for work in conditions deviating from normal conditions are subject to application, namely additional payment for overtime work and additional payment for night work. An analysis of judicial practice did not reveal court decisions similar to the previously cited decision of the Supreme Court of the Russian Federation.

The foregoing allows us to say that additional payments for each of the deviating conditions are made separately and are not mutually exclusive. In other words, if hours of work are worked overtime and occur at night, they must be paid according to the rules for both night and overtime work.

Nevertheless, the norm of Art. 152 of the Labor Code of the Russian Federation is not specified from what amount wages the employee must be paid one and a half (double) times the amount for overtime work. One of the main practical consequences of this gap in legislation is the lack of normatively established possible options calculation of payment for overtime work at night in relation to the summarized recording of working hours.

To minimize the risks of legal disputes between an employee and an employer, we consider it possible to consolidate general order calculation of compensation for work above the norm at night at the local level - in the local act of the organization (internal rules labor regulations).

The most appropriate, in our opinion, is the following procedure for establishing the hours worked overtime by an employee at night, as well as their payment. To calculate the amount of compensation payments, the employer must:

establish the average ratio of hours worked by an employee on the night shift and the total working time established in the organization;
fix the resulting value as a threshold value;
at the end of each accounting period, compare the hours actually worked by the employee at night with the established threshold value to determine the amount of payment, which provides two options:
- if the number of hours actually worked at night exceeds the “threshold” established by the organization or is equal to it, then the employer will be obliged to pay overtime hours worked at night, based on the payment for an hour of work at night, with an increase in this amount according to the rules of Art. 152 of the Labor Code of the Russian Federation (i.e. the tariff rate used in the calculation will increase by 20%, since the average threshold value of hours worked at night has been exceeded),
- otherwise, when the number of hours actually worked at night is less than the established threshold, the employer must make payment in accordance with Art. 152 of the Labor Code of the Russian Federation, i.e. for the first two hours of work at least one and a half times the rate, for subsequent hours - at least double the rate (in this case, the rate used in the calculation will be standard - not subject to increase by 20%, since the average threshold value of hours worked in night time was not exceeded).

The proposed option for calculating payment for overtime hours worked at night is not the only possible one. However, in our opinion, this method seems to be the most balanced and acceptable for both sides of the relationship: both the employee and the employer.

Let us note once again that there is also Alternative option compensation for overtime work. Thus, at the request of the employee, the employer must provide additional rest time within the accounting period, but not less than the time worked overtime.

3. Let us remind you that, by virtue of Art. 104 of the Labor Code of the Russian Federation, when recording working hours together, the accounting period cannot exceed one year.

In accordance with the letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363, when recording working hours in total, the calculation of overtime hours is carried out after the end of the accounting period established in the organization.

If, at the end of the accounting period established by the company, the fact of work outside the normal number of working hours is revealed, the employer will have to make an appropriate additional payment for overtime work in accordance with Art. 152 Labor Code of the Russian Federation. Moreover, if the employer refuses to pay the employee for overtime hours worked or offers to transfer them to subsequent accounting periods, then these actions of the employer can be qualified as involving the employee in work without providing appropriate payment, which, in essence, is forced labor, directly prohibited by Art. 4 of the Labor Code of the Russian Federation, as well as part 2 of Art. 37 of the Constitution of the Russian Federation.

Thus, in our opinion, the transfer of hours actually worked that exceed the established limit in one accounting period to another accounting period, even if this limit is met in the next accounting period, is unacceptable from the point of view of the requirements of current legislation.

Approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”

In accordance with the List of typical management archival documents, formed in the process of activities of government bodies, bodies local government and organizations, indicating storage periods, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Piece workers - at no less than double piece rates; employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate; for employees receiving a salary (official salary) - in the amount of at least 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 work on a day off or a non-working holiday was carried out within monthly standard working time, and in an 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 standard working time.

There are organizations with such peculiarities of labor organization that do not allow establishing daily or weekly working hours, for example, seasonal production. But the employer is obliged to regularly count hours worked in any case.

For such enterprises, the Labor Code of the Russian Federation provides for a special accounting regime - summarized.

No matter how labor hours are distributed over the course of a week, ten days, month, quarter, their total number for an accounting period that does not exceed a year must comply with the standards established by law.

Let's consider the nuances regarding the schedule of such accounting, and also analyze how it will be implemented during a shift work schedule. Let us touch upon the issues of calculating remuneration for labor using this accounting method, including in situations where there was overtime. Let us show how working hours are calculated when summing up using a specific example.

A special type of working time recording – summarized

Summarized accounting- this is, in fact, a special operating mode based on compliance with certain schedules (usually “” or).

The basis for establishing such schedules is the reason “by contradiction” - when it is not possible to plan the regime in such a way that work week amounted to a fixed number of hours provided for by the norms of Art. 91-92 Labor Code of the Russian Federation:

24 - for youth under 16 years of age;
35 - for those with a disability group;
36 - for teachers and workers hazardous industries;
39 - for doctors
40 hours is the standard duration.

A working week cannot include more than 40 hours.

With RMS, shortcomings during one period can be compensated by processing in other time intervals, which in total reaches the result required by the standard.

Summarized working time schedule (SURV)

When introducing an RMS system at an enterprise, a work schedule is a mandatory document.

FOR YOUR INFORMATION! Art. 103 of the Labor Code of the Russian Federation clearly requires the drawing up of an RMS schedule only for an operating mode that includes shifts. For other operating modes, such a requirement is not legally binding. However, most often employers prefer to create such schedules, since it ensures compliance with working hours legislative norms, especially in a long accounting period, is practically impossible in any other way.

The schedule is drawn up based on the regulatory documents of the enterprise:

collective agreement;
individual employment contracts or additional agreements thereto;
internal labor regulations;
other local acts.

ATTENTION! The RMS schedule can be drawn up for the entire enterprise as a whole, or for individual groups of employees or individuals, applied on an ongoing basis or introduced temporarily.

The main difficulties when drawing up a schedule

Organizing a summary accounting schedule is a rather painstaking procedure. Compilers are faced with many difficulties during the planning process, which must be resolved based on specific situations. Let us consider the main difficulties that stand in the way of the RMS scheduler and outline possible ways overcoming them.

Setting up alternating shifts and days off. Depending on the length of the shift, such a number of hours of work may accumulate during the accounting year that will not meet the established annual norm. This can happen if, for example, the norm for the year turns out to be odd, but the shift is designed for an even number. Exit It may be to draw up a schedule with minimal shortcomings or to adjust work with additional days off. To do this, you should not register in regulatory documents too much strict combination frequency of work shifts and days off in order to be able to “maneuver”.
Sanctions for exceeding hourly standards. The law does not allow processing beyond established limits. Therefore, if the schedule is designed to include overtime, the inspection authorities may consider this a violation. Exit: if it is impossible to strictly comply with the norm in the schedule, a planned deficiency (minimal, of course) is less “traumatic” than even a small overwork. Shortcomings due to the employer's fault will simply have to be paid at the average wage level, and overtime is fraught with penalties.
Familiarization of employees with the schedule. Art. 103 of the Labor Code of the Russian Federation requires the employee to familiarize himself with the shift schedule no later than 30 days before its introduction, subject to his written confirmation of consent. However, here the employer may have another difficulty. RMS is a mode in which production needs at any time can force the accepted schedule to be adjusted. Of course, the total number of hours for the accounting period should in any case remain unchanged, but the ratio of weekends and work shifts may need to be adjusted. And familiarization with the employee's signature makes it impossible to make any changes to the schedule in less than a month.
If such changes are made, they will be recognized as a deviation from the work regime; accordingly, their work will be classified as employment, and these are different payment standards.

In addition, such work again requires the consent of the employee and the issuance of a written order from management. Exit: The employer is, of course, obliged to familiarize the employee with the schedule, but the law does not say that consent must confirm the schedule for the entire accounting period, even if it is a whole year. It is advisable for the employer to draw up a preliminary annual schedule accounting for RMS, and putting it into operation in small parts, most conveniently in monthly periods. Thus, the employee will become familiar with the new schedule and sign it monthly, and the necessary adjustments can be made to it in a timely manner.

Payment and overtime (overtime for cumulative working hours)

Labor remuneration subject to compliance with the RMS schedule

The method of calculating payment is chosen by the employer and agreed upon with the employee being hired, which is fixed in the employment or collective agreement. Possible use various systems salaries.

Most often used wage system for actual hours worked:

hourly tariff rates: the monthly amount paid is calculated based on the hours worked during each specific month;
official salaries: a fixed amount is paid monthly if all shifts are worked in accordance with the planned schedule.

NOTE! With a salary system average salary for 1 hour of labor will be different in one month or another, the total amount will “accumulate” only at the end of the accounting period. With hourly pricing, the cost per hour is always the same, since it is a fixed value, documented.

Possible use piecework wages, when remuneration is calculated depending on the number of units of products produced or operations performed.

Payment for processing during RMS

In the SURV mode, as in other operating modes, sometimes there is a production need to test more hours than permitted by labor law.

Overtime work- this is overtime in excess of the standardized number of hours that make up the accounting period. The concept of “accounting period” is key here, since the very logic of RMS provides for processing in other time periods, compensated by less processing in other periods. Thus, with an annual accounting period, overtime for a week or month cannot be considered overtime, even if it was not included when drawing up the schedule.

REFERENCE! Overtime hours are calculated and calculated exclusively based on the results of the entire accounting period, and if the employee leaves, then on the date of his dismissal.

Inspection bodies are sensitive to the difficulties of planning RMS, allowing overtime that does not exceed the established limits: for each member of the work team, more than 120 hours cannot be overworked during the year, and over 2 days in a row - more than 4 hours (Article 99 of the Labor Code of the Russian Federation ).

If it is not possible to create a schedule without processing included in it, this means that the organization does not have enough staff and it should increase the number of personnel.

Overtime pay standards

Labor legislation provides for special regulations for calculating labor remuneration for overtime:

for the first two hours overtime, pay time and a half;
for subsequent hours - double the hourly rate (for hourly pricing);
additional payment in the amount of one more corresponding hourly rate (for piecework payment).

REMEMBER! It is impossible to compensate for overtime in one accounting period with a shortage of working hours in the next.

For night work additional financial bonuses are provided, amounting to at least 20% of the average hourly tariff rate for each hour worked on the night shift.

On holidays and weekends payment for work also provides for an increased amount:

hourly workers - double rate per hour;
piece workers - double price;
“sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether overtime took place along with going on a non-working day).

Compensation is allowed not in financial form, but in the form of additional time for rest (this is agreed with the worker himself).

IMPORTANT! If an employee’s departure on a holiday or day off is provided for according to the RMS schedule, then this time is counted as working time and is included in the norm that is established for the accounting period.

Summarized recording of working time by period

An important point when planning RMS is choosing the optimal accounting period.

It is necessary to establish a time period during which personnel are guaranteed to accumulate a more or less constant amount of hours worked that meet the standards. The law leaves this choice to the employer, who makes it based on considerations of expediency. It can be:

decade;
month;
two month period;
quarter;
half year;

NOTE! A period exceeding one year is not provided for by law!

For some types of activities, the accounting period is prescribed by law, for example, for drivers it should be equal to a month. For employees of hazardous industries and workers in hazardous conditions with RMS, the three-month accounting period cannot be exceeded.

If the frequency of workdays and weekends is more or less constant, then it is worth establishing an “even” accounting period (2 months, half a year, a year) so that the overtime of one half covers the shortfall in working hours in the other. For seasonal work, a maximum accounting period is advisable, then the “season” will easily overlap the “off-season”.

Example of calculation of summarized working time accounting

Let's give specific example calculation of RURV.

The organization has adopted summarized recording of working hours. A standard week of 40 hours is taken as the norm; a quarter is chosen as the accounting period.

First, the standard working time is calculated. To do this, 40 hours must be divided by 5 days (the standard length of the working week), and then multiplied by the number of working days in each month. Don't forget to deduct 1 hour for each pre-holiday day. You can not make these calculations, but simply look at the data of the production calendar, where they are already calculated in advance and given for different input data: for an accounting period of a week, month, quarter or year with a working week of different lengths.

Now let's look at the actually worked time indicators. For the 1st quarter of the year, the time actually worked in accordance with the schedule was:

in January - 158 hours;
in February - 150 hours;
in March - 172 hours.

A total of 480 hours.

If you check the production calendar for this year, then in the 1st quarter the standard working time is 482 hours. Thus, we see a 2-hour shortfall due to the employer’s fault, which employees will need to pay at the average hourly rate, which is calculated by dividing the monthly amount earned by the number of hours worked in that month.

During the 2nd quarter, hours worked were:

in April - 164 hours;
in May - 156 hours;
in June - 188 hours.

That's a total of 508 hours.

The production calendar provides for exactly this quantity, so the schedule is completed without rework or shortcomings.

In the 3rd quarter the following picture was observed according to the schedule:

in July - 166 hours;
in August -174 hours;
in September - 172 hours.

The amount is 512 hours, while the production calendar for the 3rd quarter of a given year provides for 500 hours. This results in 12 hours of overtime, which according to the law must be registered and paid as overtime: 2 hours at one and a half rates, the remaining 10 hours at double rates. The additional payment is due in September.

Rules for summarized working time recording

Let's summarize the requirements for RMS: the employer, when planning such an operating mode, must take into account the following important points.

RMS is mandatory introduced in organizations that cannot ensure constant compliance with working hours throughout the working day (shift) or week.
The amount of time worked during RMS during the accounting period should not exceed that provided for by law.
The RMS schedule is mandatory when organizing shift work and is desirable in all other modes.
The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
The following items must be regulated in the RMS schedule:
- the beginning and end of the labor process;
- duration of the shift (working day) in hours;
- frequency of work shifts and days off;
- rest time between shifts.
It is forbidden to include significant rework in the schedule (this is fraught with administrative liability), and shortcomings are also undesirable. If this or that actually happened, this must be compensated by the employer in the manner prescribed by law.
Overtime hours are calculated and paid after the end of the accounting period.
Work on public holidays according to the schedule is included in the general standard of hours, although it is additionally paid or compensated, without being overtime.
For an employee who does not begin his duties at the beginning of the accounting period, the total hourly rate is reduced.
The absence of an employee for a valid reason, in particular due to sick leave or vacation, excludes the missed hours from his norm for the accounting period.

In institutions where summarized working time records are kept, shortcomings and overwork often occur. As a result, unnecessary expenses arise, including inappropriate ones. To combat this problem, adjust employee work schedules.

When to use summarized working time recording

In many institutions, the work schedule of employees does not fit within the framework of an eight-hour working day with a lunch break. For example, drivers and doctors. For such employees, you can introduce summarized recording of working time (Article 104 of the Labor Code). With cumulative accounting, daily and weekly working hours may deviate from the established norm. But during the accounting period, all overtime must be compensated for by deficiencies.

How the institution will keep summarized records is specified in the labor regulations.

Determine daily and monthly working hours.
Create a work schedule.
Select an accounting period.

When an institution introduces summarized recording of working hours, it changes the working conditions of its staff. The employer is obliged to notify employees about these changes no later than two months in advance (Article 74 of the Labor Code).

Calculate working hours

Determine the standard working time according to the production calendar based on normal duration working week for this category of employees. For example, according to general rule the normal length of the working week is 40 hours (Part 2 of Article 91 of the Labor Code). For persons under the age of 16 years - no more than 24 hours a week (paragraph 2, part 1, article 92 of the Labor Code). To determine the daily rate, divide the weekly hours by the number of working days. At a rate of 40 hours per week, the daily rate will be 8 hours (40 hours: 5 days). Reduce the working hours on the day before the holiday by an hour.

When calculating the norm, exclude periods when the employee did not work, but he retained his place of work: time of illness, vacation, etc. Proportionally reduce the norm if the person did not get a job from the beginning of the calendar month. This rule applies to both salaried and hourly employees.

For those who work short-time hours, the working week is less than 40 hours. For example, the working week of a dermatologist is 36 hours. His daily working time is 7.2 hours (36 hours: 5 days).

To determine the daily rate for a part-time worker, multiply the weekly rate of working time for this position by the share of the rate.

The head of the therapeutic department works part-time as a general practitioner for 0.45 salaries.

The weekly working hours for a general practitioner is 39 hours. Reduce your hours due to part-time work. The result is 17.55 hours (39 hours × 0.45 bet). Then calculate your daily requirement. It is equal to 3.51 hours (17.55 hours: 5 days). Convert it to hours and minutes:

3 h + 0.51 h × 60 min. = 3 hours 31 minutes

On the day before the holiday, the daily norm will be less by an hour - 2 hours 31 minutes.

Create a work schedule

The employer draws up an employee’s work schedule for the entire accounting period. Show in the graph:

start and end times of work;
working hours;
number of working days and days off;
breaks between shifts for employees with shift schedules.

In some types of work it is impossible to allocate time for rest (for example, a watchman, a security guard). In such cases, the employer provides employees with the opportunity to eat during working hours. This time must be paid. Scroll similar works, as well as places for eating, establish in the internal labor regulations (Part 3 of Article 108 of the Labor Code).

Watchmen, attendants, and doctors work on a shift schedule. Familiarize the staff with shift schedules no later than a month before the start of work (Article 103 of the Labor Code).

By agreement with the employer, the employee may be provided with flexible working hours. The beginning, end and total duration of a working day or shift are determined by the employee and the institution in an additional agreement to the employment contract. The manager reflects this information in the order. Based on these two documents, schedules are drawn up for the entire accounting period (Article 102 of the Labor Code).

When the schedule is ready, assess whether the employee will be able to work out the standard time and whether there will be overtime. If your hours are higher, do not use this schedule. Select a different accounting period to exclude overtime.

The work schedule you have drawn up for the accounting period may change. This happens when employees take unplanned vacations, get sick, and quit. In such situations, make adjustments not to the schedule, but to the timesheet. The schedule and timesheet will not match.

The timekeeper counts the time worked and compares it with the norm for the accounting period.

Select accounting period

Determine which accounting period is suitable for your institution: a month, two months, a quarter or a year. The year can be not only calendar (Article 104 of the Labor Code).

For employees who are employed in jobs with harmful or dangerous working conditions, the accounting period cannot exceed three months. But sometimes both this accounting period and the established working hours of employees do not allow compliance with the norm due to the nature or conditions of work. In this case, the Labor Code allows for the possibility of increasing the accounting period to a year. To do this, the institution must conclude an industry or inter-industry agreement and stipulate all the conditions in the collective agreement (Article 104 of the Labor Code).

For some specialties, the employer cannot choose the accounting period independently, as it is specified in the law. For example, for a driver the accounting period is a month, for doctors it is three months. The shorter the accounting period, the easier it is to make payments to employees. If there are no restrictions on the number of months in the legislation, establish that the accounting period is one month.

Correlate your work schedule with the accounting period

It is more convenient to draw up a work schedule and select an accounting period in parallel to eliminate overtime and shortcomings. When assessing and choosing an accounting period, pay attention to the features of the employee’s work schedule. If working days alternate evenly with weekends, the institution would be better suited an accounting period lasting two months, six months or a year, so that processing in one half of the accounting period covers shortcomings in the other.

If it is clear from the schedule that employees will not produce standards, change the accounting period or adjust the schedule. Those who worked all the hours according to the schedule are entitled to full earnings. The institution must pay for permanent deficiencies in an amount not lower than average earnings (Article 155 of the Labor Code). For budgetary institution This is a misuse of funds.

Often institutions have extra expenses due to the daily work of guards. If the organization employs four watchmen and the accounting period is one year, no problems arise. But there are institutions where the accounting period by law is three months. When watchmen work every other day, and the accounting period is three months, overtime is possible. If the union is against working overtime, you can hire another guard to work part-time. He will work only on shifts that result in core employees working overtime.

Example 2. The guards of the general support department were given a schedule of three days every other day.

The accounting period in the organization is one month. Payment according to salary. The working period is March 2018, the norm of days is 20. The norm of hours for guards in March 2018 is 159 hours (8 hours × 19 days + 7 hours).

See the sample shift schedule for guards.

Sample. Shift schedule for guards

Set up a wage system

In summary accounting, a time-based wage system is used. Calculate your salary based on the official salary or hourly wage rate.

The employee's salary was set. For the month, calculate your salary in proportion to the number of days actually worked according to the schedule. If the month is worked in full, then the employee receives the entire salary for the entire month. If overtime occurs at the end of the accounting period, pay it as overtime.

The employee was paid an hourly rate. To calculate your monthly salary, multiply the hourly rate by the number of hours.

Overtime work

Processing. With summarized accounting, all work in excess of the normal number of hours during the accounting period is overtime (Article 99 of the Labor Code). An employee must not work overtime for more than four consecutive hours in two days. There should be no more than 120 overtime hours per year (Articles 99 and 152 of the Labor Code). Count the number of overtime hours only at the end of the accounting period.

All hours of overtime work must be paid at an increased rate: the first two hours - no less than time and a half, the next hours - no less than double. The amount the institution will pay extra for overtime is stated in the collective and labor agreements.

Shortcomings. To pay for unworked hours, find out the reason for the shortfall. There are three options.

The employee is to blame for the shortcoming. For example, he was late, skipped work, etc. In this case, do not pay for unworked hours.

The employer is to blame. Usually the reason is that the schedule was drawn up incorrectly. Then pay the employee a salary for the time actually worked and compare it with the average earnings. If the amount of hours worked is less than the average earnings, pay the difference up to the average earnings.

It was influenced by circumstances that did not depend on the will of the parties. Pay for unworked hours in the amount of 2/3 of the tariff rate (salary), which is calculated based on the actual time worked (Article 155 of the Labor Code).

Night work

Time-staffed staff often work night shifts. Night hours begin at 22.00 and end at 6.00 (Part 1 of Article 96 of the Labor Code). For each hour of work at night, pay at an increased rate (Article 154 of the Labor Code). Minimum size payment for one hour - 20 percent of the hourly tariff rate or salary calculated for an hour of work at night. This is stated in Government Decree No. 554 dated July 22, 2008. In some institutions, employees receive payment in a larger amount according to intra-industry or intradepartmental documents adopted before the resolution came into force. In this case, continue to be guided by them.

Fix the amount of payment at night in the collective, employment contract and LNA.

Work on weekends and holidays

For an employee with summarized working hours, the shifts in the schedule may coincide with weekends. Pay them as normal working days. Include time worked on weekends in the number of hours of the accounting period.

For work on a non-working holiday, pay no less than double the amount (Article 153 of the Labor Code). The employer may establish otherwise larger size payment. Specify special payment conditions in the employment, collective agreement and other legal documents of your organization.

An employment contract always provides for payment for a certain number of hours worked by the employee. In most situations, it is possible to determine a constant number of hours for each working day or working week, for example, the standard 8 and 40 hours, respectively. But in some cases it is not possible to fix a constant number of working hours for a short period of time. In this case, the employer is forced to keep a summary record of working time.

The procedure for introducing summarized working time recording

Article 104 is devoted to the summary recording of working time Labor Code. It is in it that it speaks of the need to switch to this diagram counting working hours if the usual way not suitable due to the specific nature of the activity or for other reasons.

Summarized accounting of working time is introduced for shift schedules, round-the-clock work, shift work, or when an employee is given flexible working hours.

It is interesting that the summarized recording of working time does not necessarily imply the introduction of such a procedure throughout the organization. A company can switch to this method of recording working hours for only certain categories of employees.

The fundamental point in conducting summary accounting working hours is the establishment of a certain control period within which the hours worked by the employee will be calculated. This can be a month, a quarter or another period, which at the same time should not exceed the maximum permissible time period - one year.

Total long working hours

The duration of working hours when recording working hours in the accounting period in total should not exceed the normal number of working hours. Moreover, it may be less or more than the usual norm within, for example, one work shift, or over a short period of time, for example, a week.

Let us remind you that the normal working hours cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

If an employee has a daily work schedule based on the principle of every other day, then some calendar weeks may have two shifts, and others only one shift. Accordingly, working hours will fluctuate: 48 hours or 24. In the first case, this is an excess of the weekly norm, but within, for example, a month, such an excess will be compensated, that is, this situation is generally quite acceptable.

Don’t forget the standard guarantees that an employee can count on. Regular vacations or periods of illness, as well as business trips or periods for vocational training, are not taken into account when calculating standard working hours.

Summarized accounting of working hours under harmful or dangerous working conditions

The introduction of summarized recording of working hours when working in harmful or dangerous working conditions has additional specifics. A normal working week, taking into account such circumstances, cannot last more than 36 hours - this, of course, should be taken into account when calculating the total hours. But if in a standard situation the employer is free to choose accounting periods of time within a year, then in the presence of harmful factors at work, the accounting period is limited to three months. And only when, for reasons of a seasonal or technological nature, the established working hours cannot be observed for three months, the employer has the right to increase such a period to one year. Moreover, such a possibility must be provided for by a collective agreement or local normative act by organization.

Payment for overtime with summarized recording of working hours

According to Article 152 of the Labor Code, hours worked by an employee beyond the normal working hours must be paid additionally by the employer. Moreover, the first two hours of overtime are paid no less than one and a half times the rate, subsequent hours - no less than double the rate.

The same rules apply to cumulative recording of working time. Overtime hours, however, in this case are determined based on the results of the accounting period as a whole. And here, it must be said, workers whose working hours are calculated in total may find themselves in a more advantageous position than their colleagues with a traditional schedule. The fact is that if an employee with normal working hours was involved in overtime work, say three times a month, then the calculation of his payment will be carried out for each case of overtime separately. That is, for each shift in which additional hours were worked, for the first two hours he will receive one and a half pay, for subsequent hours - double.

In a scheme with cumulative accounting of working hours, the employer is obliged to take into account all overtime hours, regardless of the number of times of overtime work to which the employee was involved during the billing period, for example, a month. Accordingly, such an employee will receive time and a half pay only for the first two hours in the billing month, while the remaining overtime hours will be paid at double the rate.

Summarized working time recording: calculation examples

Example 1

Ivanova T.S. Works on a shift schedule every other day. Within each daily shift, one hour is allocated for meals, so the working hours in each shift are 23 hours. In December 2017, Ivanova worked 8 shifts according to schedule. The total number of hours worked was:

23 x 8 = 184.

In December 2017, according to the production calendar, 168 hours.

Thus, the processing time was: 184 – 168 = 16 hours.

With Ivanova’s monthly salary of 54,000 rubles, monthly pay, including overtime, will be calculated as follows:

54 000 / 168 = 321,43

54,000 + 2 x 321.43 x 1.5 + (16 – 2) x 321.43 x 2 = 63,964.33 rubles.

Example 2

Smirnov N.V. works according to flexible schedule work (5 days a week with a variable number of working hours, Saturday and Sunday are days off with a salary of 50,000 rubles) and summarized recording of working time. Due to production needs on the eve New Year's holidays in the period from December 25 to December 27, 2017, the employee was given an additional 2 working hours per day. On December 28 and 29, the employee, in agreement with management, worked 6 working hours.

Thus, the number of working hours worked by the employee in December was:

16 x 8 + 3 x 10 + 2 x 6 = 170 hours.

Thus, processing at the end of the month amounted to 2 hours.

Payment for December will be:

50,000 + 50,000 / 168 x 2 x 1.5 = 50,892.86 rubles.

Planning your work schedule depends on many aspects. The main one is the specifics of production. It is this that determines the possibility of establishing certain standards both for an individual shift and for weekly output. However, if the specifics of the work require irregular work, then difficulties arise with the calculation of wages and with how the working hours are established.

What is summarized working time tracking?

Time tracking has three types:

day - each shift must be fully worked;
weekly - production is calculated from the 40 hours required by law, in certain cases smaller values are used;
summed—a larger period for calculation is determined.

The latter type is used by organizations quite often. Calculation of wages according to the monthly indicator is also essentially a summary calculation.

That is summarized working time recording- this is a definition of the calendar period during which the employee must work the required number of hours. indicates that such a norm is established if it is not possible to regulate a regular daily or weekly indicator.

Working hours schedule with summarized accounting

The decision on whether it is possible to introduce summarized recording of working time during shift work also depends on the specifics of the work. If the shift involves a standard rate that can be performed regularly, then there is no need to enter a total calculation. However, if this is not possible and work on a shift may have different quantities hours, which also cannot be calculated as a weekly indicator, then the total value is relevant.

Article 104 of the Labor Code of the Russian Federation indicates that the summary calculation can be carried out within any period that is convenient for the employer. However, it cannot exceed one year. If the specifics of the work involve the presence of harmful and hazardous substances, then the standard is set only for the quarter.

The schedule itself is calculated based on general norm. If an employee is entitled to 40 hours a week, then this figure is divided into five days. Then the eight-hour standard is multiplied by the number of working days that are available in the calculated period.

The procedure for introducing summarized working time recording

The procedure for introducing a summary calculation of output involves the following steps:

development and publication order to switch to summarized accounting;
making adjustments to the list of positions and indicating a new schedule;
appropriate amendments to other forms of documentation regulating labor activity;
notifying employees of upcoming changes in writing and obtaining consent;
drawing up an additional agreement for each employee indicating the amendments to be made;
approval of a new work schedule.

It should be noted that notification of changes must be sent to the employee at least two months before they come into force. The new schedule must be submitted one month in advance.

The question often arises of how to prescribe the summarized accounting of working hours in an employment contract. For this purpose, a separate additional agreement, which makes all the necessary adjustments. It is important to indicate the basis for making changes, as well as timely notification and receipt of consent.

Regulations on summarized recording of working time

The registration procedure also decides the question of what document is used to enter the summarized recording of working time in the company. The corresponding provision serves for these purposes. It is developed as a general document, indicating the vacancies to which it applies.

The provision is put into effect by the relevant order. In this case, it may be included as an appendix.

The purpose of this document is to regulate all issues related to the establishment of new standards. To do this, the following aspects are considered:

general definitions - include basic concepts, actions, links to legal documents;
the order in which it is taken into account working time in the total calculation of remuneration;
responsibilities of persons who calculate basic standards and indicators;
list of positions for which this document applies.

This document is drawn up by the head of the company or structural unit together with the HR department.

Severance pay for cumulative working hours

Severance pay is compensation to an employee in the event of his dismissal. It is usually calculated in accordance with the level of the average monthly salary for the last calendar year. In this case, the actual indicator takes into account all payments to the employee based on the results of work.

In the case of a summary calculation of labor for a specified period, the employee’s average hourly earnings are used. To calculate it, the amount of actual accrued wages must be divided by the number of hours worked.

For example, an employee’s earnings for the quarter amounted to 150 thousand. During this time, 480 hours were worked. Accordingly, the average hourly wage will be 312.5 rubles.

The result obtained must be multiplied by the estimated hourly rate in the month following the date of dismissal. For example, this is 21 working days of 8 hours - 168 in total. The final estimated amount will be 52.5 thousand rubles.

Payment for working hours for summarized accounting in 2018

Working time standards for summarized working time accounting are paid based on overall indicator for a specified period. If it is a month, then the accrual is carried out accordingly. However, if a longer period, quarter or year is expected, it is usually used piecework system payment or salary.

For example, an employee receives 40 thousand per month in salary. However, with a shift schedule, the calculation of its output is taken into account quarterly. That is, for two months he receives the same amount, and for the third month the plan is calculated to be overfulfilled or under-fulfilled. In accordance with the result obtained, accrual occurs - an increase or deduction to the third salary.

Payment for overtime hours with summarized recording of working hours

For an accountant, the question of how to calculate overtime hours when recording working hours is summarized is quite relevant. For this purpose, a calculation table, which takes into account the production rate of employees for each specified period.

For example, an employee is paid a monthly salary. At the end of the billing period, all salaries are summed up and divided by the total number of standardized hours - this is how the due amount is found average earnings. It is then multiplied by the total number of overtime hours.

In this case, certain aspects should be taken into account. For example, an employee has overtime on weekends - in this case it should be paid double.

Payment for holidays with summarized accounting

Payment for work on a holiday or day off is paid according to the following standards:

with the piecework form of accrual, earnings double;
if the salary is calculated by the hour or by shift, it is calculated in double measure.

If work on a weekend or holiday was carried out as usual, that is, there is no overtime according to the final indicator, then payment is made at the standard rate. It doubles only if there is processing based on the results of the entire total period.

Shortcomings in the summary recording of working time

Like exceeding the plan, shortfalls are taken into account only if they exist based on the results of the total accounting of working hours. For example, at the end of the quarter there is a shortage of 5 hours.

In this case, the reasons for the deficiency should be taken into account. If they are based on the employer’s fault, he must credit the salary in accordance with the established norm. If the employee is at fault, the payment may be deducted according to the average hourly earnings.