Who can be hired to work at night?
If necessary, most employees can perform labor functions in the period from 22:00 to 6:00 without confirming their written consent.
However, the legislation (Article 96 of the Labor Code) prohibits the following from being hired to work on the night shift:
- persons under 18 years of age, excluding those categories defined by labor standards or other legislative acts (for example, children of creative professions - actors);
- women preparing to become mothers (pregnant).
The following category of employees of the organization whom the employer has the right to involve in work at night, only on the condition of their written consent and the absence of a medical prohibition:
- mothers of children under 3 years of age (guardians of children under five years of age);
- single parent (mother or father) of a child under 5 years old;
- parents raising a disabled child;
- persons with established disabilities;
- citizens caring for a family member who needs such care based on the conclusion of a medical institution (issued on the appropriate form).
https://youtu.be/v2QH6wR312o
YOU WILL HAVE TO PAY MORE FOR WORK AT NIGHT
First of all, we note that night time is considered to be from 22:00 to 6:00 (Part 1 of Article 96 of the Labor Code of the Russian Federation). The requirements for increased pay for work during this time are established by the Labor Code of the Russian Federation.
Extract from the Labor Code of the Russian Federation Article 154. Remuneration for work at night Every hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.
Taking into account the guarantees and compensations enshrined in the Labor Code of the Russian Federation, an employer who uses night work must take into account some points.
It is necessary to fix the percentage of payment increase in a local regulation or act according to the law
According to Part 2 of Art. 154 of the Labor Code of the Russian Federation, the minimum increase in wages for work at night is established by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.
Extract from the Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum increase in wages for work at night” [...] the minimum increase in wages for work at night (from 10 p.m. to 6 a.m.) is 20 percent of the hourly tariff rates (salary (official salary) calculated per hour of work) for each hour of work at night.
The specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act, or an employment contract (Part 3 of Article 154 of the Labor Code of the Russian Federation).
If the amount of the increase in pay is not established in a local regulation, it is necessary to apply the minimum percentage increase established by law, that is, 20% of the hourly tariff rate.
It is a mistake to think that there is no need to increase pay for night work if the corresponding norm is not enshrined in the local regulatory act of the organization - this violates the rights of the employee. If he goes to court with a claim to recover the lost amounts, these claims will most likely be satisfied[1].
Most likely, there will be no punishment for the absence of a separate local regulation on an increased percentage for night work. It may result from the absence of a local regulatory act on remuneration . It is no secret that many regulatory authorities interpret the provisions of Art. 135 Labor Code of the Russian Federation.
Extract from the Labor Code of the Russian Federation Article 135. Setting wages An employee’s wages are established by an employment contract in accordance with the wage systems in force for a given employer. Remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Thus, within the meaning of the above norm, the provision on remuneration in an organization is a mandatory local regulatory act, along with the staffing table, timesheets and internal labor regulations, in the case where the necessary information is not enshrined in a collective agreement or other local regulatory act of the organization, for example, in the internal labor regulations[2].
Increased pay is only necessary for night work
If an employee’s shift falls not only between 10:00 p.m. and 6:00 a.m., but also includes other times, then only night-time hours are subject to increased payment (see example).
Of course, calculating payments using software is much easier, but even without a computer, any accountant can cope with this task. In addition, it is useful for the personnel officer to understand the essence of such a calculation. For example, if an employee believes that he is underpaid for night work, he will have to explain to him why not the entire shift is paid at an increased rate and how the calculation is made. The risk of such disputes should not be underestimated.
It is necessary to keep accurate records of working hours
Part 4 of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee.
Moreover, recording of working time should not be formal, without establishing differences in the actual time an employee spends at work (night, daytime, overtime, etc.). Inappropriate recording of working hours is recognized by the state labor inspectorate as a violation of labor legislation and is qualified as an administrative offense under Part 1 of Art. 5.27 of the Code of the Russian Federation on Administrative Offenses (CAO RF)[3].
How are night work hours calculated in 2020?
Art. 96 of the Labor Code obliges the employer to reduce the duration of night work by an hour, without involving the employee in working hours. Accordingly, with a regular schedule set at 40 hours for a 5-day work week, that is, 8 hours a day, the time period of the night shift is set at 7 hours.
The exception is cases when the hiring was carried out specifically for night work, or the employee of the organization has already been established under an employment contract with a reduced work schedule.
How to correctly calculate night hours from salary
To calculate the amount of the night supplement, the amount of piecework earnings is multiplied by the increasing coefficient established in the organization. Let's summarize So, all employees working between 10 p.m. and 6 a.m. have the right to receive additional pay for night work.
The amount of the premium is established by internal regulations in force at the enterprise, and cannot be less than 20% of the current hourly tariff rate. In order to find out the exact amount of the premium, you will need to determine the amount of payment per hour of work established for a certain type of activity.
In most cases, it is indicated in the staffing table, and sometimes it needs to be calculated additionally (for example, when an employee is paid a fixed salary based on the results of the month worked).
How to calculate night hours from salary: formula
Attention Conventions regarding daytime and night hours: Hours of work Documents on the basis of which you can make the appropriate marks in the timesheet Code Letter Number Daytime Confirmation of time worked by management Marking of the pass service Other I 01 Night The same N 02 All night hours marked in the timesheet at the end months are summed up.
Activities that take place at night are documented in accordance with the forms established in a particular company. Night hours during a business trip There are options when a seconded employee is forced to perform his duties at night. For the travel time of TC in st. 167 guarantees the accrual of average earnings.
The code does not comment on combining it with night activities.
How to calculate night work hours
The Labor Code prescribes that for activities carried out on holidays, salaried employees must pay:
- no less than 1 higher than the salary rate (daily, hourly), when the work fits into the monthly standard;
- at least 2, if the standard time per month allotted by law for work was exceeded.
When night work occurs on a holiday, management must give double guarantees of payment. Namely:
- twenty percent minimum surcharge;
- double or triple payment (depending on meeting or exceeding work standards).
The basis for calculating the twenty percent increase is the regular salary, and not the salary that provides for increased rates.
When night workers are required to work on weekends and holidays, the two compensations due to them must be summed up.
https://youtu.be/5qRoc4q8Btw
We will calculate the amount of the surcharge. For the accounting month Polivanov K.I. fully worked the hourly quota corresponding to the production calendar (170 hours). Night hours each shift account for 6 hours (from 22:00 to 04:00), for a month this 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 supplement for each hour: 147 x 0.2 = 29.4 rubles.
For 60 odd hours you will need to pay an additional salary of 60 x 29.4 = 1,764 rubles. Example 2. Payment of night hours to an hourly worker for overtime work. The production calendar for the accounting month provides for 172 hours worked, and employee Belchenko L.A.
worked 176.
In order for the employer to be able to pay extra for such work, he will need documents confirming the number of hours worked by the posted worker after 22:00. Such a document could be a letter from the company to which the employee was posted.
Important It indicates the number of night hours worked by this employee. Based on this document, the employer determines the amount of additional payment. Considering that the employee retains his average earnings during a business trip, it is logical to calculate the additional payment for night work based on the average earnings.
However, the issue of additional payment for night work during a business trip is still controversial. There is no regulatory act that would clearly establish additional pay for night work on a business trip. Tax inspectors may, during an audit, exclude the amount of additional payment from the tax base for income tax and assess additional tax.
Payment for night hours according to the Labor Code of the Russian Federation in 2020, calculation example
Labor legislation establishes only the minimum amount of additional payments. There is no maximum limit. In the internal documents (local regulations, labor or collective agreements) of the organization, any amount of additional payments can be established. The main thing is that it is no less than the minimum.
This is stated in Article 154 of the Labor Code of the Russian Federation. An example of calculating additional pay for night work. A time-based wage system was established for the employee. In April, the driver of Alpha LLC, Yu.I. Kolesov worked 5 night shifts (6 hours each) and 5 day shifts (7 hours each).
The employee has a time-based remuneration system with an hourly rate of 100 rubles/hour.
For night work he is entitled to an additional payment of 20 percent of the rate. The accountant calculated Kolesov’s salary for April as follows: 5 days.
× 7 hours/day × 100 rub./hour + 5 days. × 6 hours/day × (100 rub./hour + 100 rub./hour × 20%) = 7100 rub. An example of calculating additional pay for night work.
How to calculate night work hours Situation: is it possible to immediately give an employee an increased salary (not hourly additional payments) if he works partly on the day shift and partly on the night shift? Answer: yes, you can. But only on the condition that each hour of work at night will be paid at an increased rate (Article 154 of the Labor Code of the Russian Federation).
At the same time, the increased payment should not be lower than the minimum. This means that when establishing an increased salary (and not an hourly increased payment) for night work, it must be calculated in such a way that when converted to an hourly increased payment in any month, the latter does not turn out to be below the minimum.
Attention: Otherwise, you will have to pay the employee extra. An example of establishing an increased salary. The employee works partly on the day shift and partly on the night shift. V.N. Zaitseva is a storekeeper at Alpha LLC. The organization's warehouse operates around the clock.
The legislation considers “night” additional payments along with the payment of overtime, days off, and part-time pay, which it does not classify as allowances. Since some businesses operate around the clock, accountants are faced with the task of calculating wages for night work based on timesheet data.
It is also necessary to differentiate between night work in multi-shift and short-shift modes, since such work is paid according to different rules.
Thus, a multi-shift regime does not include, in particular, work when dividing the working day into parts, daily shifts, only night or only evening shifts, one-time, systematic or occasional trips to work on night or evening shifts.
For example, an employment contract has been concluded with an employee of a bakery, according to which the employee is hired specifically to work on the night shift.
It follows from it that since the staffing table is a local regulatory act, and increased payments for night hours, according to Article 154 of the Labor Code, can be indicated in such documents, a special article can be included in it, for example, “night extra payments.” Reflection of night hours in the work time sheet The working time sheet is kept according to the T-12 form - manually, T-13 is automated.
The instructions for filling it out require you to indicate the hours worked day and night. Hours related to night work are reflected in column 29.
Column 31 shows the number of night shifts per month. When work begins at night and ends in the morning (or vice versa), the number of hours is indicated by a fraction. Another option can be provided: add an additional line to the timesheet.
His evening shift is from 20:00 to 04:00. According to his schedule, he has 10 such shifts per month. The local act of the enterprise establishes a 20% share of additional payment for work outside normal hours. We will calculate the amount of the surcharge. For the accounting month Polivanov K.I.
fully worked the hourly quota corresponding to the production calendar (170 hours). Night hours each shift account for 6 hours (from 22:00 to 04:00), for a month this 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 supplement for each hour: 147 x 0.2 = 29.4 rubles. For 60 odd hours you will need to pay an additional salary of 60 x 29.4 = 1,764 rubles. Example 2.
Payment of night hours to hourly workers during overtime work. The production calendar for the accounting month provides for 172 hours worked, and employee Belchenko L.A. worked 176.
Source: https://yuridicheskaya-praktika.ru/kak-pravilno-rasschitat-nochnye-chasy-ot-oklada/
How are you paid for night work?
It is customary to distinguish between material compensation for day and night work hours. This requirement is established at the legislative level. Payment for day shifts is made in accordance with the established salary or tariff schedule, and night hours must be indexed by the percentage of the bonus.
The amount of the increase can be any value at the discretion of the employer, but not lower than 20% of the hourly tariff rate or salary per one hour of work during the day (Resolution No. 554, Article 154 of the Labor Code).
The indexation amount is fixed in the employment agreement with the employee based on:
- local regulations of the organization;
- collective agreement.
The application of the surcharge and its amount must be agreed upon with the trade union body, if the company has one.
The additional payment is calculated based on the actual number of hours that the employee counted as night hours. Additional payments are also made for those employees who have a shift work schedule, on a general basis.
Article 154. Remuneration for work at night
1. Night time is considered to be from 10 pm to 6 am.
2. Night work (see commentary to Article 96) is paid at an increased rate. Payment is made by establishing additional payments. The amounts of additional payments are established by a collective agreement, a local regulatory act, which is adopted taking into account the opinion of the representative body of employees, or an employment contract. As the minimum guaranteed amount of additional payment, the minimum amount of increase in wages for work at night established by the Government of the Russian Federation is used - 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night (Resolution of the Government of the Russian Federation dated 07/22/2008 N 554 “On the minimum amount of increase in wages for work at night”).
The indicated amount is the basic amount, below which payment for night work cannot be made. At the same time, a collective agreement or local regulatory act or employment contract may provide for payment at a higher rate. According to established tradition, night work is paid in the amount of 40% of the tariff rate (official salary).
3. For some categories of workers, increased additional payments are established (see, for example, the joint Resolution of the CPSU Central Committee and the Council of Ministers of the USSR dated March 1, 1982 N 165).
4. Increased payment is subject to each hour of night time as part of a work shift, although a collective agreement or local regulation or employment contract may provide for more preferential payment terms, for example, payment for a night shift. Rostrud believes that when developing these acts, it is possible to take into account the content of the Resolutions of the Council of Ministers of the USSR and the Council of Ministers of the RSFSR, which at one time established increased wages for work at night (letter of Rostrud dated October 28, 2009 N 3201-6-1). At the same time, it is important to emphasize that these acts are not currently in force (see Determination of the Supreme Court of the Russian Federation of November 12, 2008 N GKPI08-2113), therefore the legal regulation proposed, in particular, in the joint Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated 02/12/1987 N 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift operating mode in order to increase production efficiency” can only be used as a model for formulating the relevant provisions of a collective agreement or local regulatory act.
Tariff rate
According to Art. 129 of the Labor Code of the Russian Federation, the tariff rate is a fixed amount of remuneration for performing certain work during a unit of time, without taking into account compensation, incentives and social payments to the employee. Tariff rates can be calculated per month, day, or hour.
The monthly tariff rate (or salary) does not depend on the number of working days or hours in a particular month - the salary is always calculated in the amount of the salary if all working days of the month are fully worked. Moreover, it does not matter that there may be more working days in one month than in another, this does not affect the amount of earnings.
How to reflect additional payments for night time in the staffing table
The staffing table is drawn up in accordance with the T-3 form, which provides columns six to eight inclusive - “Allowances”. In accordance with the filling procedure, they indicate payments related to compensation and incentives. This:
Such payments may be:
- specified by law (allowances for academic degrees, for work in the northern regions);
- appointed by the head of the company (due to certain conditions or a special schedule).
According to Art. 149 of the Labor Code, night activities require payments, but not bonuses. The legislation considers “night” additional payments along with the payment of overtime, days off, and part-time pay, which it does not classify as allowances. And they are not provided for in the staffing table.
Article 154 also does not characterize increased pay for night work as an allowance, like the government decree mentioned above. However, Article 129, which deciphers the concepts of payments related to compensation, says that they include, in particular, additional payments and allowances for work in conditions that do not correspond to the norm.
Working at night may be considered deviant. From this it follows that their payment, recorded in the staffing table as a type of allowance, does not conflict with the law.
You can also apply different logic than the one outlined. It follows from it that since the staffing table is a local regulatory act, and increased payments for night hours, according to Article 154 of the Labor Code, can be indicated in such documents, a special article can be included in it, for example, “night extra payments.”
Factors determining the amount of pay for night shifts
The law establishes increased pay compared to daytime hours for each hour worked at night. The size of this increase depends on several important nuances:
- the minimum wage for night work established by the state;
- numbers set out in the relevant local act (usually the additional payment is a percentage of the daily salary or tariff);
- the number of night hours during which the employee was busy.
The amount of additional payment for each night hour of work cannot be less than a fifth of the regular 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.
Legislation on night allowances
According to Art.
154 of the Labor Code of the Russian Federation, a person who works at night must receive additional money for each hour he works. This norm specifies Government Resolution No. 554 of July 22, 2008, which prescribes a minimum additional payment to the hourly rate or to the hourly rate of salary - 20%. This limit represents a lower threshold, while an upper one is not established. If the employer intends to make the amount of the surcharge exceeding 20%, then he is obliged to reflect it in one of the following documents:
- Collective agreement.
- Fixed-term (indefinite) employment contract.
- Regulatory document of a specific enterprise.
There is a contingent of workers for whom the law specifies a percentage of “night” surcharges that exceeds 20%.
Allowable shift duration
In standard situations, the night shift is 1 hour shorter than the day shift. But there are non-standard situations, and then the shifts are not reduced:
- if the employee, according to the law (Article 92 of the Labor Code of the Russian Federation), works less than 8 hours (for this category the duration is set from 24 to 36 hours per week);
- if an employee is hired only on night shifts (this condition must be included in the employment contract);
- if the enterprise has a shift schedule and a 6-day work week;
- if this is necessary due to working conditions.
Please note: teenagers work with reduced hours, but we cannot involve them in work at night; disabled people are involved by agreement, as well as workers in hazardous industries.