All full-time employees are absent from work from time to time for legal reasons: due to being on vacation or a long business trip. And since the labor process cannot be suspended for a month or two, the norms of the Labor Code of the Russian Federation provide for the possibility of replacing an employee, but only if a certain procedure and the rights of already involved workers are observed.
Who is a temporarily absent and temporary worker?
From the moment of employment, data about the current employee is reflected not only in orders, but also in the accounting sheet, on the basis of which wages are calculated.
In case of absence from the enterprise, a mark is placed on the time sheet that corresponds to the reasons for being away from the workplace, which does not imply termination of the employment relationship.
Considering that there can be many reasons for absenteeism from work, Resolution of the State Statistics Committee of the Russian Federation No. 1 provides for a certain coding that allows not only to reflect the basis for absenteeism, but also to provide for the calculation of average wages or its deprivation while maintaining the job.
Temporarily absent employee (TAE) is a person who is not present at the workplace for some time in accordance with the law.
Even at the stage of creating a company, a staffing table is developed, through which management determines the required number of employees to complete a given amount of work, taking into account the range of subsequent duties that must be performed within the working hours established by Article 91 of the Labor Code of the Russian Federation.
Naturally, a one-time absence of an employee for a couple of hours or days will not cause damage to the company, but suspending the work process for a longer period can bring significant losses, which is why the law provides for the possibility of hiring another employee on a temporary basis.
Procedure for substitution (temporary transfer)
Please note that the tariff is introduced when a person performs two types of work: the main one, in combination. A person works a working day, within the walls of one organization!! This is how combining professions and positions differs from part-time work. The last mode is full-time work, with two or more employers.
Additional payment is made for performing duties for an absent person. He is not at work temporarily.
According to the Labor Code of the Russian Federation, additional payment for vacationing or sick employees occurs by agreement between the interested parties. This is the employee himself and his boss (manager). The payment and the formula for calculating it are fixed in the add. agreement to the main contract, or may be a separate clause of the employment contract.
The surcharge can be calculated in the form of a fixed rate, as well as as a percentage of the salary:
- Firm bet. Most enterprises use this form of payment for work performed by one employee for another who is absent from the workplace. The income of the employee (temporarily absent) does not matter; payment is made at a fixed rate and in the amount stipulated by the provisions of agreements and contracts. If a fixed rate is applied, then its size depends, rather, on the volume of combined work performed, the volume and level of responsibility. In other words, the size of the fixed rate also depends on the position of the person who is replacing the temporarily absent person. It is logical that the higher the position, the more complex the work the employee takes on. He bears an increased level of responsibility for it. If we talk about large companies with many departments and internal divisions, then the size of this rate is determined for each employee.
- % of salary is considered a fairer way. The tariff is set based on the salary of the absent employee. And the employee replacing him will receive remuneration for the work he does additionally, in agreement with the employer. Remuneration is given according to the volume of work and level of responsibility.
We invite you to familiarize yourself with: Payments when going on maternity leave in 2019: list, amount and rules for receiving
Ivanova I.I. - accountant at Romashka LLC. Her colleague, a leading accountant, left for 5 days. And her work was transferred to Ivanova I.I.
Additional payment=employee salary X15% salary of 2 employees. X15%. This formula is / for the number of working days for the replacement period. According to this formula, Ivanova’s additional payment for 5 days will be 1,567 14 rubles.
Who can perform duties
As a rule, the range of responsibilities of individual employees is individual, however, in large companies there are also identical vacancies, meaning that in the absence of one of the economists, he can be replaced by another with a release from the main responsibilities or by expanding existing ones.
If the institution does not have a solid staff, management can use another option, namely, hiring a third-party employee as an external part-time worker for a certain period under a fixed-term contract.
In a number of cases, it is possible to use a third option, which implies internal part-time work, which consists in using one’s own worker, but outside the standard labor regime of the enterprise, taking into account that a part-time worker will additionally work by virtue of Art. 282 of the Labor Code of the Russian Federation can only in free time from the main job.
How to assign additional responsibilities to an employee
Often it is wide enough without additional loads. The employee must familiarize himself with this document, as well as with his responsibilities, on the day he signs the agreement with the other party.
Attention The following options are available if additional work is required:
- Standard registration of combined positions. In this case, it is recommended to rely on the provisions of Article 60.2 of the Labor Code of the Russian Federation.
This means that an additional agreement is signed to the current contract.
- The employee is hired as an internal part-time worker for another position. Here the main support is Article 60.1 of the Labor Code of the Russian Federation.
- But still, substitution is perhaps the most optimal of the three options for the holidays.
- How to assign additional responsibilities to an employee Article 144 of the Labor Code of the Russian Federation provides the employer with the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees; These systems can also be established by a collective agreement, and only in organizations financed from the federal budget, the procedure and conditions for the application of additional payments, allowances, bonuses and other payments are established by the Government of the Russian Federation.
- In organizations financed from the budget of a constituent entity of the Russian Federation, such a procedure and conditions for the application of additional payments are established by the state authorities of the constituent entity of the Russian Federation; in organizations financed from the local budget - by local governments.
Two Ways to Assign Responsibilities to Additional Positions There are various reasons when an employer or employee may need to change the scope of responsibilities. For example, a position is being reduced, and another competent employee agrees to take on a new activity for additional pay.
Or the employer wants the employee to perform additional functions for which he has enough working time (for example, a courier can receive calls while in the office). The Labor Code of the Russian Federation sets out 2 options according to which an employee can be assigned new responsibilities: internal part-time work and combination work.
When choosing the first or second, the employer focuses on whether specific hours can be allocated for additional duties, or whether they are distributed differently during working hours. The characteristics and differences of these two methods are shown in the table.
Replacing a sick employee by agreement with the employer requires an additional payment of 60% of the absent employee’s salary. Thanks to this, the salary for one month will be up to 9920 rubles. With such remuneration, the employer does not face serious additional expenses.
After all, the Social Insurance Fund is responsible for the transfer. Substitution is associated with temporary disability. But going on a long business trip is a different case; here it is the manager who pays.
According to Labor Law, any work, both primary and additional, must be performed only for a fee. This provision was created to fully protect the civil rights of any category of the population.
Job descriptions often state that temporarily absent employees can be replaced free of charge. But such provisions completely violate existing laws.
Of course, if it can handle such a volume. IP/Host message list: 145.255.26. Registration date: 08/03/2017 Messages: 37 additional amount of work without additional payment good evening.
For example, you can make an offer to combine positions. At the second stage, they begin to draw up the order itself. Here they write about the validity period of the document, describe the responsibilities themselves that you will have to face. It is impossible to do without determining the amount of remuneration. The order is registered using a special journal, where the document is assigned a separate number.
The employee must be familiarized with the document against personal signature. About additional responsibilities within one position The regulatory documents do not contain clear recommendations for drawing up job descriptions. There are only special recommendations from Rostrud. Therefore, paperwork remains an entirely voluntary matter for employers.
The form of such documentation remains arbitrary.
Let’s assume that the organization’s staffing table provides for the following positions: - chief accountant (1 unit); - senior accountant (1 unit); - accountant (2 units); - cashier (1 unit); - head of the personnel department (1 unit). .); - senior personnel inspector (1 unit).
The following options for filling positions may be established in the internal labor regulations.
Positions of temporarily absent employees for which replacement is allowed Acting duties of a temporarily absent employee Chief accountant Senior accountant Senior accountant Accountant Accountant Senior accountant, accountant Cashier Accountant Head of the HR department Senior HR inspector Also in a local regulatory act, you can also prescribe general rules for determining the amount of additional payments for performing the duties of temporarily absent employees workers.Step 2.
We suggest you read Where to complain about an MTS employee
Such officials include:
- Typically, the responsibilities of a manager going on vacation, including signing authority, are assigned to his deputy.
In this case, no additional payments will be made. If you spell out this condition in the job description, then with the deputy. the director will not have to enter into an additional agreement each time.
- The same replacement procedure applies to a chief accountant going on vacation.
Initially, responsibilities are transferred to his deputy without additional payments.
Sometimes this method is more optimal than redistributing responsibilities. However, leaders are extremely reluctant to agree to it. It's all about finances.
A newly hired employee will have to pay the entire salary, while for a full-time employee even half is enough. This results in serious savings in funds. There is also such a nuance as an introduction to the matter.
A new person is unfamiliar with the intricacies of production. Consequently, his work will limp and let others down. Temporary assignment of duties can be carried out for a period of up to one year or until the main employee leaves. In case of transfer, the person retains his place of service.
In addition, it guarantees safety when it comes to government inspections. The first stage is to obtain consent from the employee in writing.
After all, the employee will not have to be released from performing his own duties. Therefore, we want to talk about how to properly arrange and pay for the replacement.
We come to an agreement with the employee So, the employee, along with his main job, will perform additional duties within the working hours established for his main job by compressing his work during the working day.
He may be entrusted with both work similar to the one he performs (increasing the volume of work, expanding the service area), and work in a different position/profession (combining).
We advise the manager Substitution is the most convenient way to assign the responsibilities of a temporarily absent employee to another employee. After all, the employee performs additional duties along with his own during the working day.
The administration may offer the employee a part-time job, that is, he will work for two people for some time. Another way is translation. In this case, the employee is relieved of his main duties.
For example, if the boss’s secretary goes on vacation or gets sick, a courier can be hired in his place. At the same time, the administration should consider whether this person will be able to perform his previous duties.
If he manages to fit into working hours, then a part-time job is used, otherwise a transfer is used. The assignment of duties to a temporarily absent employee must be properly formalized and additional payments must be taken into account.
All documents that the deputy will sign must indicate the position (“deputy manager” (“deputy chief accountant”)), his last name, first and middle initials and signature.
If during this period the deputy does something, then it is he who will bear disciplinary (Article 192 of the Labor Code of the Russian Federation), material (Articles 232, 243, 277 of the Labor Code of the Russian Federation), administrative (Article 2.1 of the Code of Administrative Offenses of the Russian Federation) and even criminal liability (Article 24 of the Criminal Code RF).
The heads of the organization, their full-time deputies, as well as heads of structural divisions, as a rule, are not paid additional payment for the period of substitution. The Russian Ministry of Health and Social Development explained to us what this practice is based on.
Someone else's work for a while If one of the employees is absent from the workplace for some time, then his duties for this period are assigned to another member of the team. This usually occurs due to illness, vacation or business trip.
- There are two possible solutions to this issue:
- Temporary transfer to the position being replaced. The employee is set a salary for the new profession with all additional payments retained (with the exception of personal allowances). As a result, the amount should in no case be lower than his average salary at his previous place of work.
- Temporary performance of duties along with the performance of their main work.
When going on vacation while you are away, a replacement may be required. The duties of the person who went on vacation will be performed by another employee.
There are different methods of replacement: temporary, combining positions, increasing the volume of tasks. The employer assigns the duties of the temporarily absent person to another employee.
Employers want employees to perform their duties well. But the needs of the enterprise change, and the functionality of employees has to be adjusted.
Sometimes employees are forced to take on additional work, and not always in accordance with their specialization.
Is the subordinate's consent required for additional duties? How to document this? Let's find out in this article.
The legislative framework
The meaning of substitution is to resolve the issue of fulfilling the duties of a temporarily absent worker by involving one’s own employee, and in several ways, which are determined by law. Thus, within the framework of Article 60.2 of the Labor Code of the Russian Federation, the same accountant who calculates wages for one of the departments on the basis of an order and personal consent can also be involved in calculating payments for another department, thus expanding the service area.
The employee should not perform the full range of duties of the absent employee, given that it is impossible to complete double the volume in 8 working hours. Therefore, even at the stage of drawing up an order for combination, the parties, namely, the manager and the employee, must decide both the amount of additional work and the deadline for its completion, not to mention payment, which is mandatory.
If it is impossible to transfer part of the responsibilities without damaging the production process, the law allows for a temporary transfer. So, by virtue of Art. 72.2 of the Labor Code of the Russian Federation, with written consent, an employee is completely relieved of duties and transferred to a vacancy that has become vacant for a period of up to one year or for a period during which the main employee will be absent.
In emergency situations caused by a man-made or natural disaster, urgent repair work, an employee is transferred to the position of an absent employee without consent for a period not exceeding a month. If the salary or qualifications for a transfer vacancy are lower than those available, the consent of the person being hired will be required.
Additional payment for performing the duties of a temporarily absent employee is paid after
Employee Employer Step 3. We draw up a replacement order. The employee must be familiarized with this order against signature. Limited Liability Company "Sezon" Moscow May 20, 2011 Order For the period of the next annual leave of the senior accountant I.N. Ryabova.
from May 23 to June 5, 2011, assign the performance of her duties to accountant K.B. Filippova. without releasing her from her job as an accountant. Establish K.B. Filippova. for the specified period, an additional payment of 40% of the salary for the position of senior accountant.
General Director of Season LLC Smirnov A.A. The order has been reviewed by: Ryabova I.N. May 20, 2011 Filippova K.B. May 20, 2011 Information about the performance of additional work does not need to be entered into the employee’s personal card (form N T-2 Approved by the Decree of the State Statistics Committee of Russia dated January 5.
2004 N 1) and in his work book (Article 66 of the Labor Code of the Russian Federation; clause.
Additional payment for replacing a temporarily absent employee
This category indicates that the worker combines his duties with the duties of another, vacant position.
- Either an expansion of the areas that need to be serviced, or a significant increase in the standards for the amount of work. This means that the employee carries out additional workload for his own position.
- Fulfilling both your direct job responsibilities and the responsibilities of a temporarily disabled colleague.
These modes of combining duties are allowed if the employee agrees.
And if they do not lead to both an increase in work shift hours and a deterioration in the quality of work in both positions.
Additional payment for performing the duties of an absent employee
Types of replacement Most often, three ways are used to replace temporarily absent personnel: Let's consider each of these options in more detail.
During a temporary transfer, the employee is transferred to work in another position or profession. The person does not fulfill his obligations under his employment contract. For example, during the absence of the garage manager, one of the mechanics is transferred to his position.
So, having sent a cashier on vacation, you can entrust his duties to an accountant on a part-time basis.
When the volume of work increases or the service area expands, the employee is assigned to carry out additional activities in the same profession (position) during the working day, along with his work.
How are the duties of a temporarily absent employee performed?
Source: https://rusblank.ru/doplata-za-ispolnenie-obyazannostej-vremenno-otsutstvuyushhego-rabotnika-vyplachivaetsya-posle/
Reasons for introduction
Full-time employees within the framework of the Labor Code of the Russian Federation have the right not only to work and equal pay, but also to rest and a number of guarantees that allow them to combine work with motherhood or education.
He may be legally absent from the enterprise for the following reasons:
- being on annual or administrative leave;
- business trip assignment;
- illnesses, including the period under B&R;
- training according to the schedule determined by the educational institution;
- advanced training by order of management;
- performance of government duties, for example, participation in military training;
- removal from work, for example, for medical reasons or until a special license to drive a vehicle is issued or the validity of a work patent is extended.
Acting and part-time work - what's the difference?
The duties of a temporarily absent employee are fulfilled not only by attracting the company’s own employee, but also by hiring someone from outside, already in a part-time mode, which has some differences from a part-time job. Thus, within the framework of Article 282 of the Labor Code of the Russian Federation, a part-time worker is a person who has a main place of work, but is ready to work additionally in his free time, both at his own enterprise and at a third-party one.
Due to the fact that the law prohibits excessive workload and overwork due to the risk of harm to health, a part-time worker works no more than 4 hours a day additionally or a full shift on his day off, provided that the monthly standard of hours is equal to half and no more.
Thus, it is the part-time worker who can be busy for 12 hours a day, and the acting assistant performs the duties of both his own and an additional position within the framework of one shift equal to eight hours.
Another significant difference between a part-time job and a substitution is the procedure for registration, given that an acting temporary employee remains a full-time employee for one position and performs additional duties as ordered with additional pay. And a part-time worker, even an internal one, is hired again, thus being employed in two positions at the same time and acquiring the right to vacation and wages in both, but in proportion to the time worked.
Remuneration for performing the duties of a temporarily absent employee
The employee’s labor function (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications, the specific type of work assigned to the employee) is named in the employment contract.
Additional work assigned to an employee in another profession (position) can be carried out by combining professions (positions). Today we will consider the situation of combining work in one institution. It is necessary to distinguish between the concepts of “combination” and “substitution”.
So, combining means that you simultaneously perform both your job responsibilities and the responsibilities of an absent employee within a standard working day.
Substitution provides for the performance only of the duties of the absent employee (hence the wording “acting”). When combined, there is an additional payment to your basic salary.
Additional payment for replacing a temporarily absent employee
How does the additional payment for replacement during vacation work?
The amount of additional payment, which can be determined either as a percentage of the salary or as a fixed amount, is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work. That is, there are no minimum and maximum amounts of additional payment for combining professions (positions).
However, the employer must take into account the provisions of Art. 22 of the Labor Code of the Russian Federation, which obliges him to provide equal pay for work of equal value, especially since the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to the maximum amount. For your information.
According to paragraphs. "f" p.
Remuneration for combined labor
The total amount of Ivanov’s salary for February will be equal to: 28,575 + 21,082 = 49,657 rubles. Situation 2 Ivanov has a salary of 36,000 rubles. For a combined position, the salary is set at 42,000 rubles. Ivanov’s salary for February will be: 36,000 rubles. : 159 hours × 127 hours = 28,755 rub.
ImportantAdditional payment for performing the duties of a temporarily absent employee will be: RUB 42,000. : 159 hours × 127 hours × 50% = 16,774 rubles. The total amount of Ivanov’s salary for February will be equal to: 28,755 + 16,774 = 45,529 rubles.
Situation 3 Ivanov has an hourly wage rate of 225 rubles/hour. For a combined position, a salary of 42,000 rubles has been established. Ivanov’s salary for February will be: 225 rubles/hour × 127 hours = 28,575 rubles.
The additional payment for performing the duties of a temporarily absent employee will be: RUB 42,000. : 159 hours × 127 hours × 50% = 16,774 rubles.
Fulfilling the duties of a temporarily absent employee in accordance with the Labor Code of the Russian Federation
The procedure and conditions for such personnel changes are regulated by Article 72 of the Labor Code of the Russian Federation.[/box] How to work part-time? Part-time work is the amount of work not related to one’s profession, on which an employee spends time free from his main activity. In this case, additional work and earnings for it must be regular. There are two types of combinations:
- internal, performed by employees within one organization;
- external, when a specialist works for several employers.
According to labor legislation, part-time work is characterized by a number of conditions:
- in the staffing table, the salary for a part-time worker is established, and the employment contract must indicate how the employee will be listed;
- The duration of a part-time working day when the employee is performing other official duties is limited to 4 hours or ½ rate.
Substitution terms
The period for replacing a temporarily absent person is equal to the time required to use annual or student leave on the basis of a previously issued order. However, in Art. 60.2 of the Labor Code of the Russian Federation states that an employee, at his own request, has the right to prematurely refuse “part-time work” in a part-time mode, subject to written notification to management three working days in advance.
The employer also has a similar right and can remove additional work from the employee under similar conditions.
In case of transfer to an acting position, the law provides for other deadlines. So, in Art. 72.2 of the Labor Code of the Russian Federation states that if there is the consent of the worker and production necessity, he can hold another position for up to 12 months, after which the issue of return or approval as the main employee is decided anew. But in emergency situations, transfer is possible without consent for a period of no more than a month.
Early refusal to perform the work of a temporarily absent employee
The current legislation enshrines the right of an employee to early refuse to replace an absent employee. To do this, the replacement should fill out a corresponding application and submit it to the manager no later than 3 days before the date of refusal to replace. For example, an employee who submitted an application on 06/18/18 may not perform absentee duties three days later, from 06/21/18.
A similar right is granted to the employer, who can notify the employee 3 days in advance of the early termination of replacement functions.
Temporary replacement options
The circumstances that provide for the absence of the main employee from the workplace may be different, as well as the actual period of his departure, in view of which the employer is given the right to choose one of the options, guided by the specifics of production.
Substitution
Substitution, as a rule, is used for a relatively short period of absence of the main employee, associated with the use of annual leave, student leave, or military training from several weeks to a month.
This option is also used for temporary disability that is not associated with serious injury or surgical intervention.
Part-time work: internal and external
Part-time work is preferable to use in the event of a long-term absence of an employee, which is typical for leave for accounting or advanced training for several months away from work.
This option is suitable if the employee is absent from the enterprise for at least several months and there is a possibility of disability being registered subsequently.
Translation
Transfer to another position is often used only in the case of a significant period of absence of the employee, again based on the above reasons, due to loss of health or caring for a child under 1.5 years old.
Assignment of duties without additional payment
Forced labor is prohibited in Russia, you say, nothing like that???? Read parts 1 and 4 of Art.
4 of the Labor Code of the Russian Federation: forced labor is prohibited, but there is an exception (!!!): - work, the performance of which is stipulated by the legislation on conscription and military service or an alternative civil service replacing it; - work, the performance of which is conditioned by the introduction of a state of emergency or martial law in accordance with established by federal constitutional laws;
- - work performed as a result of a court verdict that has entered into legal force under the supervision of government bodies responsible for compliance with the law in the execution of court sentences.
- Petrova
- Message: edit
- delete
- Should the company pay me extra for performing HR duties?
- Kadrovik
- Message: edit
- delete
Yes, go and demand (if he doesn’t give it, refuse to do the work) and in the future remember that: 1. it is prohibited to demand from an employee to perform work not stipulated by the employment contract, except in cases provided for by the Labor Code of the Russian Federation and other federal laws (60 Labor Code of the Russian Federation) .
forced labor is possible as an exception (see above and parts 1 and 4 of Article 4 of the Labor Code of the Russian Federation)
Since the work of maintaining work books is entrusted to you as an accountant, regardless of the circumstances given in Art. 4 of the Labor Code of the Russian Federation, and your employment contract and your job description do not provide for the obligation to maintain work records, then the employer is obliged to pay for it in the amount agreed with you.
- Walker
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- delete
They forgot about the most important thing, by the way: clause 45 of the Rules for maintaining and storing work books - responsibility for maintaining, storing, recording and issuing work books of a specially authorized person appointed by order (instruction) of the employer. Therefore, such an order at your enterprise should be (if, Of course, the task of the topicstarter includes not only typing and handwritten work)
Therefore, if the said order does not indicate that the work of maintaining work books is carried out in free time from the main job, then by default the order contained in it should be interpreted as an assignment to the employee to perform additional work on a part-time basis (see Part.
1 tbsp. 60.2 of the Labor Code of the Russian Federation - with the written consent of the employee, he may be entrusted with performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay).
Such an order (instruction) gives the employee the right to demand additional payment for combining the position of an accountant with the position of a personnel inspector in the amount agreed upon in the order (instruction), and registration of labor relations in the manner set out in Art. 60.2 Labor Code of the Russian Federation.
If the said order (instruction) states that the duties of maintaining work books are performed by an accountant in his free time from his main job, then this gives the employee the right to demand registration of labor relations for the position of part-time personnel inspector (Article 60.1, 282 - 287 Labor Code of the Russian Federation).
I admit that someone else is listed in the order, but that’s a completely different story...
- Personnel officer. Personnel records management, 2008, N 4
- Question: How to document an employee’s combination of professions (positions)?
- V. Nikolaeva, HR specialist
Answer: Firstly, the name of the position for which the issue of combination is being discussed must be reflected in the organization’s staffing table.
Secondly, it is necessary to make changes to the employer’s employment contract with this employee.
However, in practice they often resort to drawing up an additional agreement to the employment contract.
Sample order to establish combination of positions
—————————————————————————¬¦ Closed Joint Stock Company Neptune ¦¦ ¦¦ Order ¦¦ ¦¦12/18/2006 N 57¦¦ ¦¦ Moscow ¦¦ ¦¦ On the establishment of Sidorova I.P.
¦¦ combination of positions ¦¦ ¦¦ Due to the presence of a vacant position of HR inspector and ¦¦ the need to carry out work on the preparation of personnel documentation ¦¦ ¦¦ I order: ¦¦ 1.
Establish for Irina Petrovna Sidorova the combination of the positions of secretary¦¦ and personnel inspector from January 1, 2008 to July 1, 2008 ¦¦ 2. Determine I.P. Sidorova.
a list of responsibilities for the combined position of secretary and personnel inspector in the job description of a personnel inspector. ¦¦ 3. Establish Sidorova I.P. additional payment for combining positions in the amount of ¦¦3000 rubles. monthly. ¦¦ 4. Bring this order to the attention of all employees of the organization. ¦¦ ¦¦ General Director B.F. Anokhin ¦
- L—————————————————————————
- A similar order is issued when the volume of work performed by an employee increases, but with indispensable reservations: supplement the employee’s job description with new responsibilities and increase the official salary.
- A.DemushkinHead of Department of Preschool Educational Institution
- VNIIDAD
Signed for publication March 25, 2008
Additional payment, compensation, guarantees
The basis of labor relations is the principle of mandatory remuneration for the amount of work performed, however, due to the fact that the very principle of substitution and part-time work is different in nature, remuneration also has significant differences.
When replacing a temporary acting employee, the employee has the right to count on additional payment under Article 151 of the Labor Code of the Russian Federation, which implies a contractual regime of the amount in direct dependence on the assigned volume.
However, in most cases, the company’s management is not interested in setting the amount individually in each case, so the amount of additional payments is determined generally for all employees in local regulations, for example, in a collective agreement or regulations on remuneration.
In turn, part-time work, both internal and external, has a completely different payment procedure, given that we are talking about a separate position. So, in Art. 285 of the Labor Code of the Russian Federation states that the salary of a part-time worker is calculated based on the salary established for the position with all allowances, which are multiplied by the time actually worked, that is, half the norm.
By virtue of Article 287 of the Labor Code of the Russian Federation, a part-time worker has the right to count on annual leave, as well as other guarantees in full for both positions at the same time, and an employee employed in the replacement mode can only have additional pay for the additional volume of duties.
What additional payment should be established for performing the duties of a temporarily absent employee - Lawyers
Labor Code of the Russian Federation). Combining positions means that an employee performs additional work during the working hours established for him (Part 2 of Article 60.2 of the Labor Code of the Russian Federation).
At the same time, the legislation does not provide restrictions for combining positions with internal part-time workers. The specific amount of additional payment for combination work is established in the additional agreement to the employment contract, taking into account the content and volume of additional work (Part 2 of Art.
151 Labor Code of the Russian Federation). As a general rule, a part-time worker is paid a salary in proportion to the time he worked (Article 285 of the Labor Code of the Russian Federation). However, the legislation does not establish a rule on proportional payment for work performed by a part-time worker in the order of combining positions (Part 2 of Art.
151 Labor Code of the Russian Federation). Therefore, the amount of such additional payment can be any, based on the actual circumstances and the value of the work.
https://youtu.be/AHSUt9lvCbs
The management of the organization assigned the employee to perform, in addition to his job duties, the duties of another employee who was on vacation. However, no payment was made for combining positions.
The rationale for management's actions was the production need to perform additional duties and the lack of free money. First of all, it should be remembered that on the basis of Art.
4 of the Labor Code of the Russian Federation, forced labor, including payment of wages not in full, is prohibited. Based on Art.
151 of the Labor Code of the Russian Federation, an employee performing the duties of a temporarily absent employee without release from his main job should have been paid an additional payment for combining professions (positions). In accordance with Art.
How are the duties of a temporarily absent employee performed?
Unless, of course, such a combination was introduced for a precisely measured period. The mandatory nature of such notification is established in Article 72 of the Labor Code.
Attention
The combination of positions for which there are open vacancies can be carried out by several employees at the same time. The additional payment that the employer must make for such a work schedule must be negotiated separately with each replacement.
The amount of additional payment for combined work must be established personally between the manager and the employee who will perform additional duties. It is necessary to proceed from the exact additional amount of work. The amount of the salary bonus is calculated as a certain percentage of the position that the employee already holds.
Additional payment for performing the duties of an absent employee
151 of the Labor Code of the Russian Federation, which establishes that the amount of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee is established by agreement of the parties to the employment contract. In addition, previously in accordance with sub. "a" p.
How to register temporary performance of duties by another employee
Important
Order For the period of the next annual leave of the senior accountant Ryabova I.N. from May 23 to June 5, 2011, assign the performance of her duties to accountant K.B. Filippova.
without releasing her from her job as an accountant. Establish K.B. Filippova. for the specified period, an additional payment of 40% of the salary for the position of senior accountant. General Director of Season LLC Smirnov A.A.
The order has been reviewed by: Ryabova I.N.
May 20, 2011 Filippova K.B. May 20, 2011 Information about the performance of additional work does not need to be entered into the employee’s personal card (Form N T-2 Approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1) and in his work book (Article 66 of the Labor Code of the Russian Federation; clause.
Performing the duties of a temporarily absent employee
Moreover, in accordance with Art.
CHECK! If the employment contract clearly states the structural unit where the employee must work, then it is no longer possible to transfer him to another, even to an identical position, without his consent, since the terms of the contract change.
- Outside help. If you cannot additionally load “your” employee, you can invite new personnel to temporarily replace them. Part-time work (internal or external) can be applied if a new employment contract is concluded, but in this case we are not really talking about temporary employment. A more universal way may be to conclude a fixed-term employment contract (Article 58 of the Labor Code of the Russian Federation).
- IMPORTANT TO REMEMBER! The validity period of such a clause cannot be indefinite; it will have to indicate either a specific date or the circumstances of its termination (usually indicate “until the departure of the main employee”).
Payment calculation example
To understand the differences between the remuneration of a part-time worker and a temporary one, let’s look at an illustrative example.
Acting:
- Basic salary: 12,000 rubles.
- Long service bonus – 15% – 1800 rubles.
- Additional payment for replacement - 30%.
12,000 + 1800 = 13,800 rub.
The basic monthly earnings of an employee who, during the period of performance of the duties of a temporarily absent employee, for example, for a full month, will increase by 3,600 rubles, given that the bonus is calculated from the salary and not the total salary.
Part-timer:
- Salary for the position: 12,000 rubles.
- Supplement for working on a computer – 10%.
The standard working time will be 80 hours instead of 160.
12,000 + 1200 = 13,200 / 160 = 82.5 rubles. in an hour.
82.5 * 80 = 6600 rubles.
Additional payment for performing the duties of a temporarily absent employee and contributions: the Pension Fund’s point of view
In accordance with paragraphs. “a” clause 1 part 1 art. 5 of the Federal Law of July 24.
2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law N 212-FZ) payers of insurance premiums are the policyholders making payments and other remuneration to individuals, in particular organizations.
According to Part 1 of Art. 7 of Law N 212-FZ, the object of taxation of insurance premiums for organizations are payments and other remunerations accrued by organizations in favor of individuals, in particular under employment contracts.
Article 9 of Law N 212-FZ defines a list of amounts not subject to insurance premiums for payers of insurance premiums making payments and other remuneration to individuals.
In particular, paragraphs. “and” clause 2, part 1, art. 9 of Law N 212-FZ establishes that all types of compensation payments established by the legislation of the Russian Federation (within the limits established in accordance with the legislation of the Russian Federation) related to the performance of labor duties by an individual are not subject to insurance premiums.
Article 60.2 of the Labor Code of the Russian Federation (hereinafter referred to as the Code) establishes that, with the written consent of the employee, he may be entrusted with performing additional work in a different or the same profession (position) during the established duration of the working day (shift), along with the work specified in the employment contract. for an additional fee.
To perform the duties of a temporarily absent employee without release from work specified in the employment contract, the employee may be assigned additional work in either a different or the same profession (position).
Article 151 of the Code provides that when performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid additionally.
The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work.
Thus, the Code establishes that when performing the duties of a temporarily absent employee, an employee should receive an additional payment to his salary, and not a compensation payment.
By virtue of Art. 164 of the Compensation Code are monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties.
In this case, the employee is not compensated for any costs, but an additional payment is made for performing additional work, and with the consent of the employee.
In this regard, the amount of this surcharge is not an amount exempt from insurance premiums in accordance with paragraphs. “and” clause 2, part 1, art. 9 of Law No. 212-FZ.
Please note: Art. 60.2 of the Code provides that additional work may be entrusted to an employee along with the work specified in the employment contract. The amount of the surcharge, in accordance with Art.
151 of the Code, is established by agreement of the parties to the employment contract.
In this regard, we can conclude that in order to perform and pay for additional work, the fact of having an employment contract with the employee is mandatory.
Thus, this additional payment will be subject to insurance premiums by virtue of Part 1 of Art. 7 of Law N 212-FZ, since it will be paid on the basis of an employment contract with the employee (only the amount of the additional payment is established by agreement of the parties to the employment contract).
How to prepare documents
Considering that substitution and part-time work have significant differences in both pay and working hours, the documentation procedure is also different.
Agreement on mutual cooperation
When hiring a part-time worker at an enterprise, a complete package of data inherent in the initial employment is compiled, namely:
- employment contract;
- admission order;
- personal card;
- entry in the work book if desired by the employee.
Order
In case of replacement, the above package of documents will not be required, given that the employee’s main job function does not change, but only the volume of work increases, which is why only an order is issued.
