How overtime work time is paid according to the Labor Code of the Russian Federation, accounting for overtime, norms under the Labor Code


Payment for overtime hours during a shift work schedule: highlight the important

Payment for overtime hours during a shift work schedule:

  1. The total overtime rate per year with a 40-hour work week should not exceed 120, and for two days in a row - 4 hours.
  2. The calculation for the first 2 hours is carried out at a rate of 1.5 times the salary, for subsequent periods - a double rate.
  3. The employer can exceed the payment indicator when recording working hours in total, but not reduce it.
  4. An alternative to a cash bonus in 2020 according to the Labor Code of the Russian Federation is time off. The consent of the parties is required.

Key points related to summary accounting

Article 104 of the Labor Code fully describes the summarized version of accounting. Thanks to this scheme, it is easier to develop schedules and take into account the actual time worked. Even if the shifts vary in length by day and week.

This also applies to situations where indicators go beyond the current norms and standards. The main thing is that the established standard for performing duties for the month is observed. Internal documentation of the enterprise usually reflects information regarding which method is used.

When drawing up a schedule for shifts, according to summarized time tracking, it is recommended to follow some tips. For example, first all shift changes for the year are scheduled. The next step is to select the reporting period that is most suitable for a particular situation.

This makes it easier to develop a schedule by period without exceeding the norms. Processing cannot be included in the schedule in advance; this is a direct violation of current legislation.

But when calculating during implementation, excess working time is often discovered. Some subordinates work more than the specified norms. Because of this, it is necessary to issue additional compensation and monitor the documentation. The systems used at the enterprise determine the features of accounting, payment and the method according to which time worked is recorded.

For information on summarized working time recording, see here:

Compensation standards

The company may, at its discretion, determine the amount of additional payment, but only in compliance with the minimum amount requirements in this category. For the first 120 minutes of work above the norm, one and a half rates are established. Subsequent time is paid at double rate.

The increase in amounts is fixed by acts:

  • by order (local act of rulemaking);
  • labor agreement;
  • collective agreement.

Interesting

An alternative to financial incentives in the form of part of the salary is officially registered time off. This form is acceptable if the recipient has consent in writing. A day off as a type of incentive in this case is not recommended: if an employee becomes a victim of an incident, responsibility rests with the employer, since this time is noted on the time sheet and the employee is listed as officially performing his functions.

Labor legislation protects the rights of employees and guarantees payments for additional periods spent at work. This is the employer’s responsibility if his initiative was supported by objective reasons. The basis is local acts of rule-making and agreements. The source of information is the report card.

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Commentary on Article 152 of the Labor Code of the Russian Federation

Cases of involvement in overtime work and the procedure for involvement in them are established by Art. 99 TC (see commentary to it).

The Labor Code determines the minimum wage for overtime work, which is paid for the first two hours at least one and a half times the amount; for the following hours - no less than double the amount. However, this article does not establish what is the basis for the application of increasing factors 1.5 and 2: only the tariff part of wages (tariff rate, salary) or additional payments and allowances to them should also be taken into account, if they are established. It seems that everything depends on the specific situation. If overtime work is performed for the same job function for which such additional payments and allowances are established, they must be taken into account when paying for overtime work. If not, then such payment can only be calculated based on the tariff rate and salary.

A higher rate of payment for overtime work may be established in a collective agreement or in other local regulations (for example, regulations on wages).

The Labor Code also establishes the opportunity for an employee to choose a form of compensation for overtime work. Overtime work may be compensated to the employee by providing additional rest time, but not less than the time worked overtime, instead of increased pay.

Procedure for calculating payment for overtime work

In accordance with Article 152 of the Labor Code of the Russian Federation, the coefficients used in calculating compensation are established. The employer, on the basis of local regulations, has the right to increase the amount of remuneration. When paying for an unscheduled schedule, weekends and holidays are not taken into account.

Document flow

Compensation is issued on the basis of the employee’s written consent and an issued order. The head of an enterprise does not have the right to force an employee to perform job duties overtime. The procedure for involving a citizen in unscheduled work activities:

  1. Drawing up a notice on behalf of the director of the company about the assignment of overtime work.
  2. Drawing up a memo by an employee agreeing to perform job duties on an additional shift.
  3. Issuance of the corresponding order.
  4. Entering data into the time sheet.

To be recruited to work with his own approval, a citizen needs to draw up a memo based on a notice issued by the employer in the name of a subordinate. The written consent must indicate the purpose of calling the employee, the reason, date and time of the additional shift, and the type of compensation. Based on the documents received, an order is issued to assign overtime work. A citizen can begin his duties only after familiarizing himself with the paper. After unscheduled activities are carried out in the HR department, a time sheet is filled out for additional accruals at the end of the reporting period.

Payment calculation

Labor Code Article 152 regulates the calculation of monetary remuneration for overtime work. To determine the amount of unscheduled time spent on shift, the head of the organization must keep records of the duration of performance of official duties. Factors influencing payment calculation:

  • working hours;
  • monthly salary calculation system;
  • number of unscheduled hours worked.

The schedule may involve a five-day work week or a shift with alternating days off. According to federal law, the normal work schedule involves performing job duties for 40 hours over 7 days. An organization may use a salary or hourly income accrual system. To establish the duration of excess time, days of vacation, unpaid rest, and time off for family reasons should be excluded. Only periods actually worked are taken into account. To calculate monetary remuneration, it is necessary to determine the employee’s hourly pay, taking into account the average monthly earnings for a five-day week:

  • amount of profit / number of working days / shift duration;
  • income / annual working hours in hours;
  • salary / planned shift duration per month according to the production schedule.

Payment for overtime hours according to the Labor Code is made by multiplying the employee’s earnings for 60 minutes by a factor of one and a half or double, depending on the length of the irregular day. Unscheduled time in a five-day week is determined at the end of the month. The head of the enterprise independently sets the basic amount of earnings. By decision of the employer, payment for overtime may include a bonus and other compensation and benefits.

With a shift schedule, the calculation of monetary remuneration is carried out every quarter or half a year in connection with the establishment by the organization of a summary record of citizens’ time worked every 3-6 months. To determine hourly income, the amount of quarterly profit is divided by the number of working hours over 180 days. The amount of remuneration can be determined for the period actually worked during each shift or based on accounting results. The difference lies in the coefficient by which the profit is multiplied in 60 minutes.

Attention! The head of the organization independently decides whether to pay for overtime work in accordance with the Labor Code, taking into account the time spent performing job duties during a separate shift, or to summarize the hours for the quarter.

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Piece workers' wages depend on the number of units produced. The accrual of overtime is influenced by the volume of work performed, taking into account its quality, complexity in a given period and the time of the unscheduled shift. To calculate, the amount for each manufactured part is multiplied by the number of products produced and one and a half or double indicator, determined by the duration of the irregular schedule. With an hourly wage system, the amount of compensation depends on the number of hours worked. The coefficient remains the same as when calculating remuneration for employees with a fixed salary. This method is used if the organization uses the summarized accounting method.

Working time standards

Working time standards, exceeding which will already be considered overtime (Article of the Labor Code of the Russian Federation): this is 40 hours per week (Article of the Labor Code of the Russian Federation). Also, the daily shift is no more than:

  • four hours for minors from 14 to 15 years old during the holidays;
  • five hours for students of schools or institutions of secondary vocational education during the holidays aged 15 to 16 years;
  • five hours for pupils during holidays aged 16 to 18 years;
  • two and a half hours for students in schools or secondary vocational education institutions aged 14 to 16 years, when combining work and study;
  • four hours for students aged 16 to 18 years, when combining work and study;
  • eight hours in hazardous enterprises with a work duration of 36 hours per week;
  • six hours in hazardous enterprises with a work duration of 30 hours per week;
  • twelve hours in hazardous enterprises with a 36-hour work week, if this is regulated by signed agreements between the parties, a collective agreement, provided that the weekly duration does not go beyond the established norms;
  • six hours in hazardous enterprises with a 30-hour work week, if this is regulated by signed agreements between the parties, provided that the weekly duration does not go beyond the established standards.

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For specialists with limited physical abilities, a separate work regime is established based on the issued medical report.

At the same time, this article regulates that the length of work shifts for workers in culture, cinema, circus, concert enterprises, theaters and other enterprises in the field of staging performances can be determined by labor contracts, the collective agreement of such an organization and its internal acts.

Article 94 of the Labor Code of the Russian Federation “Duration of daily work (shift)”

Sequence of processing processing

The algorithm for processing working time processing is as follows:

  1. Providing the employee with a notice in which he will be informed of the reasons for the additional work, time, and duties that will need to be performed;
  2. Drawing up an appropriate notice, according to which the employee will be instructed that he has the right to refuse to be hired for additional work;
  3. Obtaining the appropriate signature of the employee on the above documents;
  4. Issuance of the relevant management order;
  5. Obtaining the employee’s signature on the order;
  6. Entering information about additional time worked into the time sheet by entering o in the appropriate columns with a number indicating the time;
  7. Transferring information to the accounting department for final settlement with the employee.

Important! In all situations where the need for additional work was initiated by the administration, it must be paid for.

Current legislation does not contain a single reason why an employer has the right to refuse payment. But if an employee goes to work of his own free will or stays late at the end of the working day, in this case the administration has the right to refuse his request for additional payment, since this fact may indicate the lack of qualifications of such an employee or insufficient personnel of the enterprise.

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The issue of accounting for overworking hours rests entirely with the employer, since in accordance with the law, working time standards are clearly defined. Exceeding these limits will be considered overtime and must be paid accordingly.

Are there any restrictions on overtime work?

Of course there is.

Overtime should not be part of the system. An employer can only occasionally engage an employee additionally.

Overtime should not exceed 4 hours for 2 consecutive days and 120 hours per year.

Violation of the norms is punishable by an administrative fine on the organization and its officials under Part 1, and in case of repeated violation - under Part 4 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Read about restrictions on overtime work in the article “When is it permissible to hire an employee to work overtime?” .

Legislative regulation of the issue

Of course, there is always work, but excessive loads have a negative impact on health, which is why the law provided for standard hours of employment in order to avoid rapid wear and tear on the body of workers and the occurrence of diseases.

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

At enterprises that, due to the specifics of production, cannot provide forty hours of work per week, which is important for institutions with a continuous process, in accordance with the norms of the law, it was allowed to use summarized time accounting , which, in accordance with Article 104 of the Labor Code of the Russian Federation, represents shift work according to a schedule with shifts from 8 to 24 hours with floating days off and with the condition of meeting the standard hours for the reporting period, which can be equal to a quarter or half a year.

Naturally, despite clear standards of labor hours, in many companies unforeseen circumstances arise that require the involvement of workers in excess of the agreed number of hours of employment, which is why the law provided for the possibility of attracting a more approved standard, subject to certain restrictions and the provision of compensation.

Thus, in accordance with Article 99 of the Labor Code of the Russian Federation, workers can be brought to work only under the following conditions:

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