Is it possible to set a shift schedule in such a way that the number of hours per month exceeds the norm of hours according to the production calendar? How is shift work done? Can an employer, when setting a shift schedule, provide for a break for rest and meals equal to three hours?

The editors of the magazine received a lot of questions related to remuneration for shift work. In this regard, in this article we will explain the situations related to the scheduling of shifts, remuneration of labor, provided that the shift falls at night, non-working holiday, as well as payment for processing time and underwork in shift work.

In the beginning, let's say a few words about what shift work is. According to Art. 103 of the Labor Code of the Russian Federation, shift work is work in two, three or four shifts, introduced in cases where the duration of the production process exceeds the allowable duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. When using shift work in an organization, this circumstance should be fixed in a local regulatory act and an employment contract with an employee if his work mode differs from the work mode adopted by this employer.

During shift work, each group of workers must perform work during the established working hours in accordance with the shift schedule. At the same time, work for two shifts in a row is prohibited.

Is it possible to set a shift schedule in such a way that the number of hours per month exceeds the norm of hours according to the production calendar? According to parts 2 and 3 of Art. 103 of the Labor Code of the Russian Federation during shift work, employees work during the established working hours in accordance with the shift schedule. When compiling it, it is necessary to take into account the opinion of the trade union (another representative body of employees) (if any), as well as the following features of the shift work:

• the duration of working hours should not exceed the established norm (part 2 of article 91 of the Labor Code of the Russian Federation). Moreover, if the organization has introduced a summarized accounting of working hours, then when determining the normal number of working hours, it is necessary to take into account the features provided for in Art. 104 of the Labor Code of the Russian Federation;
• for certain categories of employees, the duration of the work shift should not exceed the established limit (Article 94 of the Labor Code of the Russian Federation);
• the work shift immediately preceding a non-working holiday is reduced by one hour (part 1 of article 95 of the Labor Code of the Russian Federation);
• shift at night is reduced by one hour without subsequent working off (part 2 of article 96 of the Labor Code of the Russian Federation);
• work for two shifts in a row is prohibited (part 5 of article 103 of the Labor Code of the Russian Federation);
• weekly uninterrupted rest should not be less than 42 hours (Article 110 of the Labor Code of the Russian Federation).

The shift schedule is a mandatory document for the parties to the employment contract, so the organization does not have the right to involve an employee in work outside the schedule, with the exception of some cases of involvement in overtime work (Articles 99, 103 of the Labor Code of the Russian Federation).

From the above provisions of the Labor Code, it follows that the shift schedule must be drawn up so that the employee's working time does not exceed the normal number of hours for this category of persons during the accounting period. Therefore, overtime work cannot be included in the shift schedule. The hours worked by an employee overtime are determined on the basis of the time sheet. At the same time, it should be borne in mind that overtime work should not exceed four hours for each employee for two consecutive days and 120 hours a year (parts 1, 6 of article 99 of the Labor Code of the Russian Federation).

How are working hours recorded during shift work? In part 4 of Art. 91 of the Labor Code of the Russian Federation stipulates that the employer is obliged to keep records of the time actually worked by each employee. To record working time, the forms of time sheets approved by Order No. 173n are used ( (f. 0301008) and the time sheet for recording the use of working time and payroll (f. 0504421)). Note that the procedure for recording working time in shift work should be fixed in the internal labor regulations, and can also be reflected in the shift schedule.

The institution has a shift schedule. Can an employer provide a break for rest and meals equal to three hours? According to Art. 108 of the Labor Code of the Russian Federation during the working day (shift), the employee must be given a break for rest and meals lasting no more than two hours and at least 30 minutes, which is not included in working hours. At the same time, the time for granting a break and its specific duration are established by the internal labor regulations or by agreement between the employee and the employer. It follows from the provisions of this article that the labor legislation establishes the minimum (30 minutes) and maximum (two hours) duration of the break. Thus, the employer is not entitled to provide employees with a rest break lasting more than two hours.

An employee of the organization has part of the shift at night. How is he paid for night work in this case? Article 149 of the Labor Code of the Russian Federation establishes that when performing work in conditions that deviate from normal (in particular, such work includes work at night), the employee is paid the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, collective and labor contracts, agreements, local regulations. The amounts of payments established by collective and labor contracts, agreements, local regulations cannot be lower than those provided for by labor legislation and other regulatory legal acts containing labor law norms.

According to Art. 96 of the Labor Code of the Russian Federation, night time is considered from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work under normal conditions (Article 154 of the Labor Code of the Russian Federation). It should be noted that according to Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum amount of wage increases for night work”, every hour of work at night is paid with an increase in the tariff rate by at least 20%.

Thus, based on the provisions of labor legislation, employees with shift work are entitled to an additional payment for working at night.

Here is an example of calculating the surcharge if part of the shift falls at night.

Example 1

An employee of the institution has a shift work mode (in two shifts), the duration of the evening shift is from 16.00 to 24.00. He works from Monday to Friday. According to the schedule for March, the number of evening shifts is 11. The employee is paid a salary of 22,000 rubles. Let's calculate the surcharge for night work, provided that each hour of work at night is paid 20% higher than the tariff rate.

In March, the employee worked a norm equal to 168 hours, which corresponds to the norm according to the production calendar with a 40-hour work week. So, at night there are two hours per shift (from 22.00 to 24.00), a total of 22 hours (2 hours x 11 shifts). The hourly tariff rate will be equal to 130.95 rubles. (22,000 rubles / 168 hours). Surcharge for work at night will be 576.18 rubles. (22 hours x RUB 130.95 x 20%).

In March, the employee's shift coincided with a non-working holiday, while several more hours fell at night. How is such a change paid in this case? Work on a non-working holiday is work that is performed under conditions that deviate from normal, as well as work at night (Article 149 of the Labor Code of the Russian Federation). In this regard, the employee is made the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, collective and labor contracts, agreements, local regulations.

According to Art. 153 of the Labor Code of the Russian Federation, if the work shift falls on a non-working holiday, it is paid in the following amounts:

1. pieceworkers - at least at double piecework rates;
2. employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
3. employees receiving a salary (official salary):

• in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was performed within the monthly norm of working time;
• in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was carried out in excess of the monthly norm of working time.

At the same time, this article states that the employer can set the specific amount of wages on a weekend or non-working holiday on his own, but not lower than the amounts provided for by law.

Thus, if an employee’s shift falls on a non-working holiday and a few more hours fall at night, he is entitled to two additional payments:

• for work on a holiday (Article 153 of the Labor Code of the Russian Federation);
• for work at night (Article 96 of the Labor Code of the Russian Federation).

So, in this case, the change should be paid as follows:

• hours actually worked on a non-working holiday are paid at least twice the amount (except when, at the request of the employee, he is given another day of rest);
• wages for each hour of work at night should be increased by at least 20%.

Let's give an example of calculating wages for work on a shift that falls on a non-working holiday.

Example 2

Let's use the conditions of example 1. Let's add that, by agreement with the employee, he was assigned a shift on a non-working holiday (from 16.00 to 24.00). We will calculate the additional payment for work on a holiday.

Surcharge for work on a non-working holiday will be 2,095.20 rubles. (130.95 rubles x 8 hours x 2).

Surcharge for night work - 52.38 rubles. (130.95 rubles x 2 hours x 20%).

As a result, the additional payment for this shift will be equal to 2,147.58 rubles. (2095.20 + 52.38).

An employee of the institution has a shift work schedule: two days of work from 9.00 to 20.00, two days off. How to correctly calculate the salary of this employee (he gets overtime hours)? If the institution cannot comply with the daily or weekly working hours established for this category of workers, it is allowed to introduce a summarized accounting of working hours (Article 104 of the Labor Code of the Russian Federation). Such accounting is introduced so that the duration of working time for the accounting period (month, quarter, etc.) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months. The procedure for introducing the summarized accounting of working time is established by the internal labor regulations.

If the accounting period in the institution is equal to a month, employees working on schedule 2/2 must work according to the norm established by the production calendar for each month. Time worked in excess of this number of hours will be considered overtime and must be paid as overtime in the manner provided for in Art. 152 of the Labor Code of the Russian Federation:

• the first two hours of work - at least one and a half times;
• subsequent hours - not less than double the amount.

In addition, other additional payments for overtime work may be established in the institution, but not lower than those provided for in Art. 152 of the Labor Code of the Russian Federation. Their sizes are determined by collective, labor contracts or local regulations. Also, at the request of the employee, overtime work instead of increased pay can be compensated by providing him with additional rest time, but not less than the time worked overtime.

Some nuances related to the determination of the norm of working time for the period. According to Art. 91 of the Labor Code of the Russian Federation, working time is the time during which an employee, in accordance with the internal labor regulations and the terms of an employment contract, must perform labor duties. The business trip period is not working time, but due to its functional purpose it is equated to it, since according to Art. 167 of the Labor Code of the Russian Federation is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. In this regard, for seconded workers, the norm of working time is reduced by the time spent on a business trip.

Also, for employees who are on vacation or temporarily incapacitated for work, the norm of working time is reduced by the time the employee is absent, since vacation and the period of temporary incapacity for work do not apply to working time. Such clarifications are presented in the Letter of the Ministry of Labor of the Russian Federation of December 25, 2013 No. 14-2-337.

Here is an example of calculating the extra pay for overtime work in shift work.

Example 3

Let's use the conditions of example 1. Let's add that the employee worked 172 hours in March. The institution has a summarized accounting of working time, the accounting period is a month. Calculate overtime pay.

According to the production calendar, with a 40-hour work week, the standard of working time for March is 168 hours. Thus, the number of overtime hours is 4 hours (172 - 168).

Consequently, the additional payment for overtime work for March will be 916.65 rubles. (130.95 rubles x 2 hours x 1.5 + 130.95 rubles x 2 hours x 2).

How is a work shift that falls on a non-working holiday paid if an employee has overtime (overtime hours) on this shift? According to the Explanation of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No. 13 / P-21 (hereinafter referred to as the Explanation), if the institution has a summarized accounting of working time, work on holidays is included in the monthly norm of working time.

In addition, for employees with a summarized accounting of working time, there are features for accounting and paying overtime hours if, in the accounting period, work was performed on holidays in excess of the norm. Since work on holidays is included in the monthly norm of working hours, when calculating overtime hours, such work carried out in excess of the norm of working hours should not be taken into account, since it has already been paid in double the amount. Due to the fact that payment for overtime work and work on weekends and non-working holidays is made in an increased amount, the simultaneous calculation of payment in an increased amount on the basis of Art. 152, 153 of the Labor Code of the Russian Federation will be unlawful (clause 4 of the Clarification, Decision of the Supreme Court of the Russian Federation dated November 30, 2005 No. GKPI05-1341).

Example 4

The shift of an employee of the institution according to the schedule coincided with a non-working holiday, and on this shift he had overtime equal to two hours. How is such a change paid in this case?

In this case, payment is made in accordance with Art. 153 of the Labor Code of the Russian Federation, that is, hours actually worked on a non-working holiday are paid at least double the amount. At the same time, two hours of overtime work are not additionally paid, since they have already been paid in an increased amount, namely in a double amount, since the work was performed on a non-working holiday.

It follows from the shift schedule that an employee of the institution in March cannot fully work out the norm of working time. How is he paid for his downtime? According to Art. 155 of the Labor Code of the Russian Federation in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked by him. So, if the employer has drawn up a shift schedule in such a way that the employee cannot work out the full norm of working time, he must pay wages in the amount not lower than the average wage of the employee, calculated in proportion to the time he actually worked.

Example 5

The salary of an employee of the institution is 20,000 rubles. This employee had 13 shifts of 12 hours in March, which is 156 hours. The accounting period is a month, the institution has a 40-hour working week. We calculate the number of hours of underperformance and the amount of their payment.

According to the production calendar for 2015 in March, the standard of working time is 168 hours. Therefore, the undertime is 12 hours (168 - 156). This defect occurred through the fault of the employer, as he did not provide his employee with work. Therefore, Art. 155 of the Labor Code of the Russian Federation, which states that in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked by him.

Article 139 of the Labor Code of the Russian Federation notes that for all cases of determining the size of the average wage (average earnings) provided for by the Labor Code, a single procedure for its calculation is established. At the same time, the Regulation on the peculiarities of the procedure for calculating the average wage was approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. According to paragraph 13 of this provision, when determining the average earnings of an employee who has a summarized record of working time, except for cases of determining average earnings for paying holidays and paying compensation for unused vacations, average hourly earnings are used.

In this example, the billing period is the period from 03/01/2014 to 02/28/2015. The employee worked it out completely (1,899 hours). Thus, his average earnings will be equal to 126.38 rubles. ((20,000 rubles x 12 months) / 1,899 hours). This means that the employee for November will be 19,715.28 rubles. (126.38 rubles x 156 hours).

In conclusion, we once again focus your attention on the fact that work in a shift mode should be fixed in the local regulatory act of the institution and the employment contract with the employee if his work mode differs from the work mode adopted by this employer. At the same time, the shift schedule should be drawn up in such a way that the employee’s working time does not exceed the normal number of hours for this category of persons during the accounting period. If the shift of an employee takes place in conditions that deviate from normal (work at night, weekends and non-working holidays, overtime work), the employee is paid the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, labor contract.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.

The concept of "night hours" is clearly defined in article 96 of the Labor Code of the Russian Federation, which states that hours from 22:00 to 06:00 are considered night hours. If an employee has a regular work schedule within the specified time frame in accordance with the employment contract, he is considered a night shift worker, otherwise the employee is entitled to receive additional pay for the time he worked at night.

Night shift legally

Additionally

Working hours on the night shift for workers in creative professions (theatrical figures, members of circus troupes and film crews, media workers) are regulated by the terms of an employment or collective agreement, as well as local regulations.

Article 96 of the Labor Code of the Russian Federation provides an explanation, according to which, the definition of a night shift includes labor activities carried out in the time period from 22:00 pm to 06:00 am. Thus, if the majority of an employee's working time falls within the specified hours, it is considered that the work is carried out at night. According to this article, the duration of the work shift at night should be one hour less than during the daytime. If the daytime working time is 8 hours, it is permissible to set a seven-hour work schedule for night work without the need to work the missing hour. In some cases, there may not be a decrease in working hours at night when:

1. The worker was originally hired to work at night.
2. The employee is involved taking into account the reduced working hours.
3. Employees work in shifts with one day off per week.

Who can be called to work after hours

Legal acts define categories of persons who are prohibited from engaging in labor activities at night. Not allowed to such work:

1. Employees who are pregnant.
2. Minor employees, except for citizens under 18 years of age involved in the creation or performance of works of an artistic nature, as well as persons specified in the List approved by Decree of the Government of the Russian Federation No. 252 dated April 28, 2007.

Article 96 of the Labor Code of the Russian Federation also identifies categories of employees who can be involved in work at night, but only with their voluntary consent. These include:

• working women with children under 3 years old;
• women and men raising children under 5 years of age alone (without a spouse);
• employees with disabilities;
• employees with children with disabilities;
• workers caring for a sick family member (if there is an official medical certificate).

Citizens belonging to the listed categories of employees may be involved in work at night, if there are no medical contraindications, and there is also the voluntary consent of the employees themselves in writing. This means that the refusal to work at night cannot be charged to these persons as absenteeism.

How is night work done?

Separately, you should consider situations where the night shift falls on weekends and holidays. In such cases, the amount of allowances is summed up, since, according to the norms of the Labor Code, holidays and weekends are paid double (read more about paying for work on a day off according to the Labor Code). The exception is employees working in shifts, for whom weekends are regular working shifts, but this rule does not apply to holidays - night shifts that coincide with holidays are paid at double the rate, taking into account the established allowance for working at night.

The Decree of the Government of the Russian Federation determines that the amount of additional payment for work at night cannot be less than 20% of the amount of the employee's regular wages. Additionally, wages at night in the Russian Federation may also be regulated by the internal regulatory documents of the enterprise (Article 154 of the Labor Code of the Russian Federation). Each employer has the right to offer employees any additional payment for working at night, but not less than 20% of the hourly rate.

Payment for night hours according to the Labor Code of the Russian Federation in 2019 is carried out in accordance with the amount of the additional payment established by the regulatory documents of the enterprise, and the time worked at night. For example, consider a case in which the employer did not exceed the minimum allowable nighttime bonus of 20% and an employee who receives a fixed hourly wage of 500 rubles worked a total of 10 nighttime hours in one month.

We carry out the calculation of wages at night:

(Hourly wage) / (Rate of additional payment for night work (in percent)) * Number of hours worked = (500 rubles) / (20%) * 10 days = 1000 rubles

In this case, a thousand rubles will only be an additional payment for night hours, in accordance with the Labor Code of 2019, and the labor hours themselves are paid separately in accordance with the amount of wages.

If an employee receives a fixed monthly salary, you need to calculate the rate for one hour of work. To do this, you need to divide the monthly rate by the number of hours that a person should normally work in the current month.

Employees who are employed specifically to work night shifts are also entitled to receive additional pay, and this should be taken into account when determining the monthly wage when an employment contract is drawn up with an employee.

See the following video for night time pay

Night work overtime

Note: it is necessary to distinguish between the concepts of overtime work and work at night, which many people confuse. Overtime is the work that is performed outside the established work schedule, and not at night. And work at night is labor activity from 22.00 to 6.00, planned by the employer in advance. Sometimes these concepts can overlap, in the case when the work is both night and overtime.

Each hour of overtime at night is paid an additional amount equal to the average hourly wage of the worker. Daytime processing hours are paid additionally at the rate of 50% of the hourly rate for the first 2 hours and 100% for all subsequent hours. However, the employer can independently designate in the regulatory documents of the enterprise the possibility of greater pay for overtime work at night, since this is not prohibited by the Labor Code of the Russian Federation and other legislative acts.

The calculation of payment for processing at night is carried out similarly to the calculation of payment for work at night. The hourly rate of the employee in this case is multiplied by 200% and the time that was worked overtime at night. For example, if an employee's payment is 500 rubles per hour, and at night he worked an additional 10 hours, the employer must pay 10 thousand rubles for this time (based on 500 * 200% * 10).

Taxation of extra payments for night work and overtime

Surcharges for night work and overtime are considered part of the employee's salary, therefore, all payments are deducted from them on a general basis. That is, insurance premiums, as well as pension and social contributions, as well as personal income tax, should be deducted from the amount of surcharges. All deductions are made by employees of the accounting department of the organization, and the employee is paid the amount already taking into account all changes. Thus, the employee does not have to independently take care of paying taxes and insurance premiums for overtime worked.

On the payment of work at night, the lawyer will advise you in the comments to the article.

Even at the stage of formation of the staffing table, the management of the enterprise establishes a range of duties that the worker could perform during the shift, taking into account the norm of hours determined by law and physical capabilities.

But after all, there are also emergency situations when a project needs to be handed over urgently in order to avoid losses or to eliminate an emergency situation that can lead not only to damage to property, but also to other negative consequences.

It is for such situations that it is possible to involve employees in overtime work in the manner prescribed by law.

Legislative regulation of the issue

Of course, there is always work, but excessive loads adversely affect health, which is why the law was statutory hours of work in order to avoid the rapid deterioration of the body of workers and the occurrence of diseases.

In particular, Article 91 of the Labor Code of the Russian Federation established labor standard, which is equal to forty hours a week with the obligatory provision of a lunch break and rest between shifts equal to twice the length of the shift.

At enterprises that, due to the specifics of production, cannot provide a length of work of forty hours a week, which is relevant for institutions with a continuous process, in accordance with the norms of the law, it was allowed to apply accumulated time tracking, which, in accordance with Article 104 of the Labor Code of the Russian Federation, is shift work according to a schedule with shifts from 8 to 24 hours with floating days off and subject to the fulfillment of the norm of hours for the reporting period, which can be equal to a quarter or half a year.

Naturally, despite clear working hours norms, in many companies there are unforeseen circumstances that require attraction of workers in excess of the agreed number of hours employment, which is why the law provided for the possibility of attracting more than the approved norm, subject to certain restrictions and the provision of compensation.

So in the order of Article 99 of the Labor Code of the Russian Federation, workers can be recruited only on condition:

• occurrence of emergencies in the company or the threat of harm to the company's property;
• the consent of the worker, especially if it is planned to involve privileged categories in labor, namely, disabled people or women with small children;
• compliance with restrictions that provide for a ban on employment above the norm, but not more than one hundred and twenty hours a year and 4 hours for two days in a row;
• compensation for the expended efforts in an increased amount, namely in one and a half or double, in accordance with Article 152 of the Labor Code of the Russian Federation.

The procedure for calculating compensation

As a rule, remuneration for the norm of hours worked is carried out in the amount of the salary or hourly rate established at the enterprise, to which, on the basis of local acts, other payments may be additionally provided, for example, bonuses for length of service or bonuses.

At the same time, if an employee exceeds the norm of hours of employment, he is also entitled to an additional payment in the amount of proportional to the number of hours, worked out additionally, multiplied by one and a half or double coefficient.

Calculation of processing fees directly depends on several factors:

In particular, with normal work schedule, providing for 40 hour weekly employment and a monthly accounting period, it is quite simple to calculate hours worked in excess of the norm, given that a worker must work only 8 hours a day, which on average can be only 160 hours per month. Accordingly, hours worked in excess of the specified norm will be already overtime.

Also, simply in accordance with Article 152 of the Labor Code of the Russian Federation, the calculation of the amount of the surcharge will also be carried out, given that with the usual schedule, as a rule, the salary system is used. That is, to begin with, in pursuance of the norms of the Letter of the Ministry of Labor No. 1202-21, you just need to calculate the cost of one hour, and then multiply by the hours of employment with the established coefficient.

For example, an accountant's salary is 20,000 rubles, there were 20 working days in a month and working days lasted 8 hours.

20000 / 20 / 8 = 125 rubles per hour.

At the same time, 4 hours were worked in excess of the norm. Three hours at the beginning of the month and 1 hour in the middle.

The first hours of employment in accordance with Article 152 of the Labor Code of the Russian Federation are paid using a coefficient of 1.5, subsequent hours with a double one.

125 * 1.5 * 2 + 125 * 2 * 1 = 456 + 250 = 706 rubles.

125 * 1.5 * 1 = 187.5 rubles.

Thus, the processing overpayment will be: 706 + 187.5 = 893.5 rubles.

And here with shift schedule employment, the calculation of overtime pay can be difficult due to the fact that companies with a similar schedule have a total accounting of time with a reporting period of a quarter or even half a year and two methods of calculation.

That is, if, during a five-day period, processing in excess of the norm on the basis of documents is already visible at the end of the month, then with the summarized accounting, hours worked in excess of the prescribed will be visible only at the end of the quarter. For example, with a regular five-day work week, the labor rate per month provides for an average of 160 hours, with quarterly accounting, the norm will be 480 hours (160 * 3).

Under the usual schedule, the employee will fulfill the labor norm in any case, given that he will work for four weeks for 40 hours, but with a shift, the number of hours of employment may vary. That is, in the first month, the norm may be exceeded, and in the second, on the contrary, but in general, for the quarter, the employee will still work out the norm established by law.

For example, the norm of hours per quarter is 480 hours, while the employee worked 500 hours, which amounted to overtime of 20 hours. At the same time, the worker's salary is 20,000, which is 60 thousand per quarter.

60000 / 480 = 125 rubles per hour.

For actual hours worked throughout each shift. That is, the employee could work for 2 hours over 10 shifts, which means that additional employment will be paid in one and a half times (Article 152 of the Labor Code of the Russian Federation):

125 * 1.5 * 20 = 3750 rubles.

According to the results of the accounting period , which implies payment in one and a half size for only two hours out of 20 over the norm, while the remaining 18 hours will be paid in double:

125 * 1.5 * 2 + 125 * 2 * 18 = 375 + 4500 = 4875 rubles.

Payment in the second way provides for overtime pay in a larger amount, which is not beneficial for companies, so many people prefer to calculate overtime in the first way, given that at the legislative level the procedure for calculating the specified situation is not fully regulated.

So, in the Letter of the Ministry of Health No. 16-4 / 2059436 it is said that when calculating overtime payment, it is recommended to apply the norms of Article 153 of the Labor Code of the Russian Federation, which establishes that in order to calculate double payments, one should take into account the salary or rate, and not the average earnings, while There is no way to account for overtime hours. That is, the employer can pay in accordance with the time worked in the context of each shift separately, or sum up the hours worked for the quarter and pay with a coefficient of 1.5 only the first two hours.

Features of payments for holidays and weekends

The labor legislation of the Russian Federation provides for compensation not only for overtime hours, but also for time worked legally. So in the order of Article 153 of the Labor Code of the Russian Federation, work even for several hours on a weekend or holiday subject to double payment taking into account the salary or hourly rate, not to mention the fulfillment of other conditions of additional employment.

In particular, Article 113 of the Labor Code of the Russian Federation states that calling a worker to work on a day off is prohibited, except in cases of emergency, the consequences of which may lead to damage or damage to the property of the company or the population living in the city or near the institution.

For example, in a city, a central heating pipe can break through, which will affect all residents of the city, who will be left without heat. In such a situation, the institution has every right to call the required number of employees on a day off to eliminate the accident, and without their consent, but Guaranteed time compensation the amount established by law.

Let's say the salary of a locksmith is 15 thousand, he worked 16 hours on weekends. Calculate wages per hour:

15000 / 20 / 8 = 93.75 rubles.

93.75 * 2 * 16 = 3000 rubles.

If the employee refuses double payment, then the hours of employment in excess of the norm will be summed up in general for the month and paid at a single rate, that is, 93.75 rubles per hour, while the worker get two extra days off, which will be used by him already at his own discretion at a convenient time.

Registration procedure

Naturally, involvement in work in excess of the norm, both during legal holidays and at the end of shifts, is not the norm, and therefore the call to work additionally subject to documentation. In particular, to begin with, the foreman or head of the department must draw up a memorandum addressed to the director about the occurrence of an emergency or other circumstances that deviate from the norm, the elimination of which requires the involvement of workers in their free time.

On the basis of the agreed note, after the imposition of the resolution an order is issued, which provides not only a list of employees to be called, but also the time for the execution of work. Also, the order must necessarily reflect the reason for the call, for example, to eliminate the accident, as well as the signature of the employees who thus agree to be involved.

At the end of work, hours of employment in excess of the established norm are subject to accounting and in the timesheet, which, together with the call order, will be the basis for charging double pay for hours worked in total for a month. If, instead of double payment, the employee chooses another day off, then the so-called DV will be entered in a special journal for provision later at the choice of the employee.

The rules for overtime pay are described in the following video tutorial:

Compensation for shift work

Source: Journal "Payment in a state (municipal) institution: accounting and taxation"

The editorial office of the magazine received a lot of work related to wages with a shift work schedule. In this regard, in this article we will explain the situations related to the scheduling of shifts, remuneration of labor, provided that the shift falls at night, non-working holiday, as well as payment for processing time and underwork in shift work.

In the beginning, let's say a few words about what shift work is. According to Art. 103 of the Labor Code of the Russian Federation shift work - this is work in two, three or four shifts, introduced in cases where the duration of the production process exceeds the allowable duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. When using shift work in an organization, this circumstance should be fixed in a local regulatory act and an employment contract with an employee if his work mode differs from the work mode adopted by this employer.

During shift work, each group of workers must perform work during the working hours in accordance with the shift schedule. At the same time, work for two shifts in a row is prohibited.

Is it possible to set a shift schedule in such a way that the number of hours per month exceeds the norm of hours according to the production calendar? According to part 2 And 3 art. 103 of the Labor Code of the Russian Federation in shift work, employees work during the established working hours in accordance with the shift schedule. When compiling it, it is necessary to take into account the opinion of the trade union (other body of employees) (if any), as well as the following features of the shift work:

• working hours should not exceed the established norm ( Part 2 Art. 91 Labor Code of the Russian Federation). Moreover, if the organization has introduced a summarized accounting of working hours, then when determining the normal number of working hours, it is necessary to take into account the features provided for Art. 104 Labor Code of the Russian Federation;
• for certain categories of employees, the duration of the work shift should not exceed the established limit ( Art. 94 Labor Code of the Russian Federation);
• the work shift immediately preceding a non-working holiday is reduced by one hour ( Part 1 Art. 95 of the Labor Code of the Russian Federation);
• shift at night is reduced by one hour without further working off ( Part 2 Art. 96 Labor Code of the Russian Federation);
• work for two shifts in a row is prohibited ( Part 5 Art. 103 of the Labor Code of the Russian Federation);
• weekly uninterrupted rest should not be less than 42 hours ( Art. 110 of the Labor Code of the Russian Federation).

The shift schedule is a mandatory document for the parties to the employment contract, therefore, the organization does not have the right to involve an employee in work outside the schedule, with the exception of some cases of involvement in overtime work ( Art. 99, 103 of the Labor Code of the Russian Federation).

From the above provisions of the Labor Code, it follows that the shift schedule must be drawn up so that the employee's working time does not exceed the normal number of hours for this category of persons during the accounting period. Therefore, overtime work cannot be included in the shift schedule. The hours worked by an employee overtime are determined on the basis of the time sheet. At the same time, it should be borne in mind that overtime work should not exceed for each employee four hours for two consecutive days and 120 hours per year ( part 1, 6 art. 99 Labor Code of the Russian Federation).

How are working hours recorded during shift work? IN parts 4 art. 91 Labor Code of the Russian Federation It is fixed that the employer is obliged to keep records of the time actually worked by each employee. To record working time, timesheet forms approved by Order No.  173n(timesheet (f. 0301008) and timesheet for the use of working time and wages (f. 0504421)). Note that the procedure for recording working time in shift work should be fixed in the internal labor regulations, and can also be reflected in the shift schedule.

The institution has a shift schedule. Can an employer provide a break for rest and meals equal to three hours? According to Art. 108 Labor Code of the Russian Federation during the working day (shift), the employee must be given a break for rest and meals of no more than two hours and no less than 30 minutes, which is not included in working time. At the same time, the time for granting a break and its specific duration are established by the internal labor regulations or by agreement between the employee and the employer. It follows from the provisions of this article that the labor legislation establishes the minimum (30 minutes) and maximum (two hours) duration of the break. Thus, the employer is not entitled to provide employees with a rest break lasting more than two hours.

An employee of the organization has part of the shift at night. How is he paid for night work in this case? Article 149 of the Labor Code of the Russian Federation it has been established that when performing work in conditions that deviate from normal (in particular, such work includes work at night), the employee receives the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, collective and labor contracts, agreements, local regulations. The amounts of payments established by collective and labor contracts, agreements, local regulations cannot be lower than those provided for by labor legislation and other regulatory legal acts containing labor law norms.

According to Art. 96 Labor Code of the Russian Federation night time is considered from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work in normal conditions ( Art. 154 Labor Code of the Russian Federation). Note that according to Decree of the Government of the Russian Federation of July 22, 2008 No.  554 "On the minimum amount of wage increases for night work" every hour of work at night is paid with an increase in the rate of at least 20%.

Thus, based on the provisions of labor legislation, employees with shift work are entitled to an additional payment for working at night.

Here is an example of calculating the surcharge if part of the shift falls at night.

Example 1

An employee of the institution has a shift work mode (in two shifts), the duration of the evening shift is from 16.00 to 24.00. He works from Monday to Friday. According to the schedule for March, the number of evening shifts is 11. The employee is paid a salary of 22,000 rubles. Let's calculate the surcharge for night work, provided that each hour of work at night is paid 20% higher than the tariff rate.

In March, the employee worked a norm equal to 168 hours, which corresponds to the norm according to the production calendar with a 40-hour work week. So, at night there are two hours per shift (from 22.00 to 24.00), a total of 22 hours (2 hours x 11 shifts). The hourly tariff rate will be equal to 130.95 rubles. (22,000 rubles / 168 hours). Surcharge for work at night will be 576.18 rubles. (22 hours x RUB 130.95 x 20%).

In March, the employee's shift coincided with a non-working holiday, while several more hours fell at night. How is such a change paid in this case? Work on a non-working holiday - work that is performed in conditions that deviate from normal, like work at night ( Art. 149 of the Labor Code of the Russian Federation). In this regard, the employee is made the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, collective and labor contracts, agreements, local regulations.

According to Art. 153 of the Labor Code of the Russian Federation If the work shift falls on a non-working holiday according to the schedule, it is paid in the following amounts:

1. pieceworkers - at least at double piecework rates;
2. employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
3. employees receiving a salary (official salary):

• in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was performed within the monthly norm of working time;
• in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was carried out in excess of the monthly norm of working time.

At the same time, this article states that the employer can set the specific amount of wages on a weekend or non-working holiday on his own, but not lower than the amounts provided for by law.

Thus, if an employee’s shift falls on a non-working holiday and a few more hours fall at night, he is entitled to two additional payments:

• for work on a holiday Art. 153 of the Labor Code of the Russian Federation);
• for night work Art. 96 Labor Code of the Russian Federation).

So, in this case, the change should be paid as follows:

• hours actually worked on a non-working holiday are paid at least twice the amount (except when, at the request of the employee, he is given another day of rest);
• wages for each hour of work at night should be increased by at least 20%.

Let's give an example of calculating wages for work on a shift that falls on a non-working holiday.

Example 2

Let's use the conditions of example 1. Let's add that, by agreement with the employee, he was assigned a shift on a non-working holiday (from 16.00 to 24.00). We will calculate the additional payment for work on a holiday.

Surcharge for work on a non-working holiday will be 2,095.20 rubles. (130.95 rubles x 8 hours x 2).

Surcharge for night work - 52.38 rubles. (130.95 rubles x 2 hours x 20%).

As a result, the additional payment for this shift will be equal to 2,147.58 rubles. (2095.20 + 52.38).

An employee of the institution has a shift work schedule: two days of work from 9.00 to 20.00, two days off. How to correctly calculate the salary of this employee (he gets overtime hours)? If the institution cannot comply with the daily or weekly working hours established for this category of employees, it is allowed to introduce a summarized accounting of working hours ( Art. 104 Labor Code of the Russian Federation). Such accounting is introduced so that the duration of working time for the accounting period (month, quarter, etc.) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months. The procedure for introducing the summarized accounting of working time is established by the internal labor regulations.

If the accounting period in the institution is equal to a month, employees working on schedule 2/2 must work according to the norm established by the production calendar for each month. Time worked in excess of this number of hours will be considered overtime and must be paid as overtime in the manner provided Art. 152 Labor Code of the Russian Federation:

• the first two hours of work - at least one and a half times;
• subsequent hours - not less than double the amount.

In addition, the institution may establish other additional payments for overtime work, but not lower than those provided Art. 152 Labor Code of the Russian Federation. Their sizes are determined by collective, labor contracts or local regulations. Also, at the request of the employee, overtime work instead of increased pay can be compensated by providing him with additional rest time, but not less than the time worked overtime.

Some nuances related to the determination of the norm of working time for the period. According to Art. 91 Labor Code of the Russian Federation working time is the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties. The business trip period is not working time, but due to its functional purpose it is equated to it, since according to Art. 167 Labor Code of the Russian Federation This is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. In this regard, for seconded workers, the norm of working time is reduced by the time spent on a business trip.

Also, for employees who are on vacation or temporarily incapacitated for work, the norm of working time is reduced by the time the employee is absent, since vacation and the period of temporary incapacity for work do not apply to working time. Such explanations are provided in Letter of the Ministry of Labor of the Russian Federation of December 25, 2013 No.  14-2-337 .

Here is an example of calculating the extra pay for overtime work in shift work.

Example 3

Let's use the conditions of example 1. Let's add that the employee worked 172 hours in March. The institution has a summarized accounting of working time, the accounting period is a month. Calculate overtime pay.

According to the production calendar, with a 40-hour work week, the standard of working time for March is 168 hours. Thus, the number of overtime hours is 4 hours (172 - 168).

Consequently, the additional payment for overtime work for March will be 916.65 rubles. (130.95 rubles x 2 hours x 1.5 + 130.95 rubles x 2 hours x 2).

How is a work shift that falls on a non-working holiday paid if an employee has overtime (overtime hours) on this shift? According to Explanation of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.  13/P-21(Further - clarification), if the institution has a summarized accounting of working time, work on holidays is included in the monthly norm of working time.

In addition, for employees with a summarized accounting of working time, there are features for accounting and paying overtime hours if, in the accounting period, work was performed on holidays in excess of the norm. Since work on holidays is included in the monthly norm of working hours, when calculating overtime hours, such work carried out in excess of the norm of working hours should not be taken into account, since it has already been paid in double the amount. Due to the fact that payment for overtime work and work on weekends and non-working holidays is made in an increased amount, the simultaneous calculation of payment in an increased amount on the basis of Art. 152, 153 of the Labor Code of the Russian Federation would be illegal 4 Clarifications, Decision of the Armed Forces of the Russian Federation dated November 30, 2005 No.  GKPI05-1341).

Example 4

The shift of an employee of the institution according to the schedule coincided with a non-working holiday, and on this shift he had overtime equal to two hours. How is such a change paid in this case?

In this case, payment is made in accordance with Art. 153 of the Labor Code of the Russian Federation, that is, hours actually worked on a non-working holiday are paid at least double the amount. At the same time, two hours of overtime work are not additionally paid, since they have already been paid in an increased amount, namely in a double amount, since the work was performed on a non-working holiday.

It follows from the shift schedule that an employee of the institution in March cannot fully work out the norm of working time. How is he paid for his downtime? According to Art. 155 of the Labor Code of the Russian Federation in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked by him. So, if the employer has drawn up a shift schedule in such a way that the employee cannot work out the full norm of working time, he must pay wages in the amount not lower than the average wage of the employee, calculated in proportion to the time he actually worked.

Example 5

The salary of an employee of the institution is 20,000 rubles. This employee had 13 shifts of 12 hours in March, which is 156 hours. The accounting period is a month, the institution has a 40-hour working week. We calculate the number of hours of underperformance and the amount of their payment.

According to the production calendar for 2015 in March, the standard of working time is 168 hours. Therefore, the undertime is 12 hours (168 - 156). This defect occurred through the fault of the employer, as he did not provide his employee with work. Thus, it is necessary to apply Art. 155 of the Labor Code of the Russian Federation, which says that in case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked by him.

IN article 139 of the Labor Code of the Russian Federation it was noted that for all cases of determining the size of the average wage (average earnings) provided for by the Labor Code, a single procedure for it is established. Regulations on the peculiarities of the procedure for calculating the average wage approved Decree of the Government of the Russian Federation of December 24, 2007 No.  922 . According to item 13 of this provision, when determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

In this example, the billing period is the period from 03/01/2014 to 02/28/2015. The employee worked it out completely (1,899 hours). Thus, his average earnings will be equal to 126.38 rubles. ((20,000 rubles x

12 months) / 1 899 hours). This means that the employee's salary for November will be 19,715.28 rubles. (126.38 rubles x 156 hours).

In conclusion, we once again focus your attention on the fact that work in a shift mode should be fixed in the local regulatory act of the institution and the employment contract with the employee if his work mode differs from the work mode adopted by this employer. At the same time, the shift schedule should be drawn up in such a way that the employee’s working time does not exceed the normal number of hours for this category of persons during the accounting period. If the shift of an employee takes place in conditions that deviate from normal (work at night, weekends and non-working holidays, overtime work), the employee is paid the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, labor contract.

Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and guidelines for their application.

Often includes night work. For an employee, such work carries an increased burden, therefore, the payment for it should be higher. Employees often worry about pay when shifting, in particular when they are busy at night.

Let's consider how the laws of the Russian Federation relate to this issue, how accounting is carried out when working after hours, how to calculate payment, and we will show this with a specific example.

The law allows you to work at night

Despite the fact that most organizations work during the daytime, the specifics of certain types of work provide for night (and sometimes round-the-clock) functioning. Just for such enterprises, there is a shift work regime, according to which part of the shift or the entire shift falls on the hours usually intended for sleep and rest.

The regulation of the organization and payment of such work is prescribed in Art. 96 and 154 of the Labor Code of the Russian Federation.

What shifts are considered night shifts

The law proclaims night hours of work from 10 pm (10 pm) to 6 am.

A shift will be considered a night shift if at least half of it is labor during the specified time period. The night rate will be paid only for the hours that make up this period, the rest will be compensated as is customary for day shifts. The definition of "night shift" in this case is significant for resolving the issue of attracting or not attracting a certain category of employees.

ATTENTION! According to Art. 96 of the Labor Code of the Russian Federation, the night shift should be 1 hour shorter than the corresponding day shift.

The night shift is not reduced by an hour in some special cases, namely:

• the employee was specially accepted for night work, and this is reflected in the employment contract;
• the employee has a reduced schedule;
• compiled according to the scheme 6:1;
• when the shift cannot be reduced due to the nature of production.

Documents for the payment of night work

The enterprise must necessarily regulate the conditions for organizing and calculating remuneration for work outside of working hours. This should be done in the following local acts:

• in the regulation on wages (general or issued specifically for night hours);
• in the collective agreement (it is necessary to take into account the opinion of the trade union body)
• in an employment contract with a single employee;
• in the order to attract an employee to work at the specified hours (if this is done one-time or an employee from a special contingent is involved).

IMPORTANT! The order is necessary only in special cases, with a constant schedule with night shifts, it is enough to fix the payment procedure in the Regulations.

Special contingent of personnel

Certain categories of employees do not have the right to work on night shifts, without taking into account their opinion on this matter. Another list defines the circle of workers who can be involved in night work if they express their consent.

It is forbidden to work at night:

• women who are expecting additions;
• minor workers, except for special categories provided for by the Labor Code of the Russian Federation and individual federal laws, for example, those employed in performances or other events.

You can work at night with written consent:

• mothers of young children (up to 3 years);
• disabled persons of any group;
• employees in whose care there are disabled people;
• workers caring for unhealthy family members (according to the conclusion of physicians);
• single parents with children under 5;
• guardians of children under 5 years of age.

FOR YOUR INFORMATION! An employee belonging to this category must be warned in writing that he has the right to refuse to work at night, and in turn, endorse his consent.

Factors that determine the amount of pay for night shifts

The law establishes higher than daytime pay for each night hour worked. The amount of this increase depends on several important nuances:

• the minimum wage for night work established by the state;
• figures fixed in the relevant local act (usually the surcharge is a percentage of the daily salary or tariff);
• the number of night hours during which the employee was busy.

Surcharge amount for each night hour of work, it cannot be less than a fifth of the usual daily salary (Article 154 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of July 22, 2008 No. 554).

NOTE! A shift schedule or a regular schedule is accepted in the organization, night hours are paid according to the same principle - with an additional payment.

Night on a business trip

If an employee has to be busy at night while on a business trip, this does not change the obligation of the additional payment. The only difference is that the employer is not obliged to pay extra for the night hours spent on the way to the place of business trip, although he can do this on his own initiative and desire.

What if the night is overtime?

It is one thing when night hours are provided for by the work schedule, and a slightly different situation is when they are worked out in excess of the norm, even with a shift schedule. How to pay in such cases?

You need to apply both the overnight surcharge and the overtime factor, which is 1.5 for the first two hours of processing and 2 for the subsequent time.

Examples of payroll calculations at night

Example 1. Payment for night hours with a fixed salary

Officer Polivanov K.I. with a salary of 25 thousand rubles. per month Works in shift mode 5 days a week (from Monday to Friday). His evening shift is from 20:00 to 04:00. According to the schedule, he has 10 such shifts per month. A local act of the enterprise establishes a 20% share of the additional payment for work after hours. Let's calculate the amount of the surcharge.

For the accounting month Polivanov K.I. fully worked out the hourly rate corresponding to the production calendar (170 hours). At night, each shift falls on 6 hours (from 22:00 to 04:00), for a month it will be 6 x 10 = 60 hours. We need to find the average hourly tariff rate: 25,000 / 170 = 147 rubles. Let's calculate the amount of the night surcharge for each hour: 147 x 0.2 = 29.4 rubles. For 60 non-working hours, you will need to pay extra to the salary 60 x 29.4 = 1764 rubles.

Example 2. Paying night hours to an hourly worker when working overtime

The production calendar for the accounting month provides for 172 hours worked, and the employee Belchenko L.A. worked 176. At the same time, Belchenko has a shift work schedule with an hourly salary of 100 rubles. per hour, at which 3 hours fall every shift at night. In the accounting month, Belchenko had 12 shifts. The "night" coefficient adopted by the company is standard - 20%. We will calculate the fee.

Let's find the number of night hours for a given month: multiply the number of shifts by the amount of non-working hours - 12 x 3 = 36 hours.

Let's find how much time is processed in excess of the norm: 176 - 172 \u003d 4 hours.

For night hours of work, a surcharge of 36 x 100 x 0.2 = 720 rubles is provided.

For overtime: for the first two hours in one and a half times 100 x 1.5 x 2 = 300 rubles; for the remaining two hours 100 x 2 x 2 = 400 rubles. Total 300 + 400 = 700 rubles.

In addition to the usual daily earnings, Belchenko L.A. should receive 720 + 700 = 1420 rubles. surcharges.