Payment for holidays. The procedure for payment of holidays and weekends. Calculation of payment for holidays. If a day off or a holiday turned out to be a working day To whom the holidays are paid in double the amount

1. Is it legal to hire employees on weekends and public holidays.

2. What documents are used to formalize work on weekends and holidays.

3. What compensation are due to employees for work on weekends and holidays.

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct prohibition on work on such days. And only in exceptional cases, the employer can involve employees to work on weekends and holidays. At the same time, in order to prevent violation of labor legislation, employment on holidays and weekends must be properly formalized and paid in an increased amount. How to do it correctly - read the article.

What days are weekends and non-working holidays

Weekend, that is, days of continuous weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a specific employee of a specific organization. For example, if an employee has a shift work schedule and his work shifts fall on Saturday and Sunday, then these days are working days for him, and no special work design is required on these days. Or, if an employee has a six-day working week with one day off Sunday, then Saturday will be a regular working day for him, and the employer does not need to issue and pay for work on such a day in a special way. That is a special procedure for recruiting and paying will be in effect only if the employee goes to work on his day off, established by the internal labor schedule.

WITH holidays the situation is different: they are the same for all workers, regardless of the work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for attracting to work.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year's holidays;
• January 7 - Nativity of Christ;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 - National Unity Day.

In some cases, additional non-working holidays can be established at the level of the constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (part 2 of article 112 of the Labor Code of the Russian Federation). The key point here is that it is transferred exactly day off day, and the holiday is tied to a specific date. For example, in 2015, the non-working holiday on May 9 fell on Saturday, so the day off was postponed to May 11. Thus, if, according to the shift schedule, the employee falls to work on May 11, work on such a day is formalized and paid in the usual way, as on other working days. If the work shift fell on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay for the work in an increased amount.

Conditions for recruiting to work on weekends and holidays

In most cases, in order to attract an employee to work on a weekend or a non-working holiday, the employer must obtain his consent, and in writing. It is only in exceptional cases that such consent is not required.

The written consent of the employee is not required

1. If an employee is involved in work on a weekend or a non-working holiday in case of emergency(part 3 of article 113 of the Labor Code of the Russian Federation):

• to prevent a catastrophe, industrial accident or eliminate their consequences;
• to prevent accidents, destruction or damage to the employer's property, state or municipal property;
• to perform work caused by emergency circumstances (fires, floods, earthquakes, etc.).

1. If an employee is involved on a non-working holiday in accordance with the established shift schedule(in your work shift) for the production of work (Article 103 of the Labor Code of the Russian Federation, part 6 of Article 113 of the Labor Code of the Russian Federation):

• in continuously operating organizations;
• services related to the population;
• urgent repair and handling operations.

The written consent of the employee is required

1. In addition to the listed cases, the employer has the right to involve employees in work on a weekend or a non-working holiday. to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the consent of the employee, drawn up in writing, is required (part 2 of article 113 of the Labor Code of the Russian Federation).

The example "closest" to us: going to work as an accountant on the January holidays to draw up annual reports, payroll, contributions, etc. And although in most cases accountants, as people with a high degree of responsibility, themselves are the initiators of such "festive" work, it is still necessary to issue a written consent. Otherwise, the employer faces liability for violation of labor laws.

1. Regardless of the reason why the employer involves employees to work on a weekend or a non-working holiday, for certain categories of employees written consent is required in any case... These categories include (part 7 of article 113, part 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):

• disabled people;
• women with children under the age of three;
• mothers and fathers raising children under the age of five without a spouse;
• guardians of children under the age of five;
• other persons raising children under the age of five without a mother;
• workers with disabled children;
• workers caring for sick members of their families in accordance with a medical report.

In addition to written consent, for the legal recruitment of employees from the above categories, it is required (part 7 of article 113 of the Labor Code of the Russian Federation):

• notification of the right to refuse such work, with which the employee must be familiarized with signature;
• confirmation that the employee is not prohibited from working on such days for health reasons in accordance with the medical report.

! Note: Absence from work on a weekend or a non-working holiday in the absence of the employee's written consent (in cases where its presence is required) is not a disciplinary offense and does not entail any consequences for the employee.

Banning work on weekends and holidays

The Labor Code of the Russian Federation contains a direct prohibition on attracting the following categories of workers to work on weekends or non-working holidays (even with their consent):

• pregnant women (part 1 of article 259 of the Labor Code of the Russian Federation);
• workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Execution of the written consent of the employee

The written consent of the employee can be drawn up as a separate document, or contained in the notice of employment on a weekend or holiday. There are no unified forms of such notification and written consent, therefore the employer has the right to develop and apply his own.

A notice of engaging in work on a weekend or a non-working holiday can be addressed to each employee individually or to a group of employees with an indication of their full names and positions. The second option - notifying a group of employees - is convenient when it is planned to involve several employees in work at once, so as not to “forget” to obtain the consent of each of them. It is advisable to reflect in the notification:

• date of planned employment;
• the reason for the need for such an attraction;
• the fact of familiarization of the employee with the notification;
• the fact of consent (or refusal) of an employee to work on a weekend or a non-working holiday;
• the fact of familiarization of the employee with the right to refuse to work on a weekend or a non-working holiday (mandatory for certain categories of employees);
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with the indication of the date).

Execution of the order of the head

Attracting employees to work on weekends and non-working holidays must be formalized by a written order of the employer (part 8 of article 113 of the Labor Code of the Russian Federation). The obligatory form of such an order (order) is not provided, therefore each employer develops it independently.

The order is drawn up on the basis of a document in which the employee's consent to work on a day off or a non-working holiday is expressed (written consent or notification containing such consent). The order states:

• Full name and position of the employee (employees) involved in work on a weekend or non-working holiday;
• date of employment;
• the reason for the need for such an attraction;
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with the indication of the date). If the form of compensation has not been determined in advance, then it can be issued in a separate order after the completion of the work.

The procedure for payment for work on weekends and non-working holidays

For work on a weekend or a non-working holiday, employees are entitled to (Article 153 of the Labor Code of the Russian Federation):

• payment of at least double the amount;

• payment in a single amount with the provision of another day of rest.

Thus, the Code only establishes minimum wages, therefore, the employer has the right to provide for increased wages. For example, instead of double pay, the employer can set pay at triple, etc. Specific amounts of remuneration for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulation on Remuneration) or in an employment contract.

! Note: The employee has the right, at his discretion, to choose the form of compensation for work on a weekend or a holiday: an increased pay or a single payment with the provision of another day of rest. The employer cannot "impose" a form of compensation. However, there is an exception to this rule: if an employee works according to a fixed-term employment contract concluded for up to two months... In this case, for work on a weekend or a holiday, the only type of compensation is provided for him - payment of at least double the amount (part 2 of article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least in double the amount or in a single amount with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice, some difficulties may arise, since the specific procedure for calculating the "increased" wages depends on the applied wage system.

For clarity, the features of calculating payment for work on a weekend or a non-working holiday are reflected in the plate.

! Note: If a part of the working day (shift) falls on a day off or a non-working holiday, then the hours actually worked on that day are paid in double amount. But if the employee chose another day of rest as compensation, then he is given a whole day of rest, regardless of the number of hours worked on a weekend or holiday (Rostrud letters dated 17.03.2010 No. 731-6-1, dated 03.07.2009 No. 1936-6-1, dated 31.10.2008 No. 5917-TZ).

As a rule, the main difficulties are caused by the calculation of payment for work on a weekend or a non-working holiday, if the employee has a salary. In this case, as can be seen from the table, it is necessary to take into account the monthly norm of working hours. Working time per month calculated according to the schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift) (Order of the Ministry of Health and Social Development of the Russian Federation of 13.08.2009 No. 588n). For example, if an employee has a 40-hour working week, then the monthly working time in August 2015 is 168 hours (40/5 x 21).

We will consider in more detail the procedure for calculating payment for work on a weekend or a holiday using examples.

Example 1. Work on a weekend or a non-working holiday is carried out within monthly working hours.

The operator of OOO Pribor Yu.A. Mikhailov, who works in shifts, has a 40-hour working week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), with one of them falling on a non-working holiday on June 12. Let's calculate the employee's salary for June 2015:

• The hourly rate in June is: 250 rubles. (41,750 rubles / 167 h.)
• Hours worked in June: 160 hours (8 hours x 20 shifts)
• June salary: 40,000 rubles. (250 hrs x 160 hrs)
• Payment for a non-working holiday in excess of the salary: 2,000 rubles. (250 rubles x 8 hours)
• Total salary for June: 42,000 rubles. (2,000 rubles + 40,000 rubles)

In this case, work on a non-working holiday is not additionally paid, that is, the salary for June will be equal to the salary and amount to 40,000 rubles.

Example 2. Work on a weekend or a non-working holiday is carried out over the monthly norm working time.

Accountant LLC "Balance" Voronina E.V. set a 40-hour working week and a salary of 25,050 rubles. per month. In June 2015, all working days were fully worked out, in addition, Voronina E.V. was involved in work on a non-working holiday on June 12 (8 o'clock). Let's calculate the employee's salary for June 2015:

1. The employee opted for an increased pay for work on a non-working holiday without granting another day of rest.

• Monthly working hours in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
• The hourly rate in June is: 150 rubles. (RUB 25,050 / 167 h.)
• Hours actually worked in June: 175 hrs (167 hrs + 8 hrs)
• June salary: RUB 25,050 (150 rubles x 167 h.)
• Payment for a non-working holiday in excess of the salary: 2,400 rubles. (150 rubles x 8 h. X 2)
• Total salary for June: 27,450 rubles. (2 400 rubles + 25 050 rubles)

1. The employee has chosen to provide another day of rest for work on a non-working holiday.

• Payment for a non-working holiday in excess of the salary: 1,200 rubles. (150 rubles x 8 hours)
• Total salary for June: 26 250 rubles. (1 200 rubles + 25 050 rubles)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours worked 9), then all overtime hours are also considered holiday work... At the same time, for the entire time of work on a holiday, only one type of additional payment is charged - for work on a non-working holiday. It is not allowed to charge a supplement for work on a public holiday and for overtime work at the same time.

Income tax, personal income tax, contributions from pay for work on weekends and holidays

Accruals to employees for work on weekends and non-working holidays are part of the salary, therefore, the following amounts:

• are included in the employee's income and are subject to personal income tax in accordance with the general procedure (clauses 6, clause 1 of article 208, clause 1 of article 210 of the Tax Code of the Russian Federation);
• are subject to insurance premiums to the Pension Fund of the Russian Federation, FFOMS, FSS in full (part 1 of article 7 of Federal Law No. 212-FZ, clause 1 of article 20.1 of Federal Law No. 125-FZ);
• are taken into account in income tax expenses and under the simplified taxation system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

In this case, the minimum amount of payment for work on a weekend or a non-working holiday, calculated in the amounts established by the Labor Code of the Russian Federation, is unambiguously included in expenses for taxation purposes: in double amount if another day off was not provided, and in a single amount if another day off is provided.

As for the inclusion of increased payments in expenses, in the part exceeding the minimum established by the Labor Code of the Russian Federation, there is no unambiguous position of the regulatory authorities in this regard. Thus, the Ministry of Finance spoke out against including in the expenses the amounts of payment for work on weekends and holidays exceeding those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88). However, the FTS considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the FTS of Russia dated April 28, 2005 No. 02-3-08 / 93). Thus, the taxpayer has the opportunity to defend the legality of including in expenses the entire amount charged for work on a weekend or holiday. At the same time, do not forget that the costs must be justified and documented. That is increased pay must be fixed in internal administrative documents, and the need to involve should be reflected in the corresponding order.

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Normative base

1. Labor Code of the Russian Federation
2. Tax Code of the Russian Federation
3. Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
4. Federal Law of 24.07.1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases"
5. Order of the Ministry of Health and Social Development of the Russian Federation of 13.08.2009 No. 588n "On approval of the Procedure for calculating the working time norm for certain calendar periods of time (month, quarter, year) depending on the established working time per week"
6. Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88
7. Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08 / 93
8. Rostrud's letters

• dated 17.03.2010 No. 731-6-1,
• dated 03.07.2009 No. 1936-6-1,
• dated 31.10.2008 No. 5917-TZ

Find out how to get acquainted with the official texts of these documents in the section

The publication was prepared with the participation of specialists from the Federal Tax Service of Russia

Sometimes employees have to work on holidays or weekends. Let's see what rules the employer should follow in this case.

In some organizations, for example, in continuously operating industries, in shops, medical institutions, in transport, the suspension of work on weekends is impossible for production, technical or organizational reasons. In such companies, days off are provided on different days of the week to each group of employees in turn in accordance with the internal labor regulations. That is, employees with "floating" days off Saturday and Sunday may be working days. However, this has nothing to do with work on weekends, since workers actually rest on other days of the week.

Non-working holidays are listed in article 112 of the Labor Code of the Russian Federation. They apply to all categories of workers, including those who work on a rolling schedule. The government of the Russian Federation has the right to postpone days off to other days solely for the purpose of rational use of weekends and non-working holidays by employees (part 5 of article 112 of the Labor Code of the Russian Federation).

Work on weekends and non-working holidays is prohibited. This limitation is enshrined in part 1 of article 113 of the Labor Code of the Russian Federation. However, there are exceptions to this rule.

When work on weekends and holidays is allowed

The employer has the right to organize work on a weekend or a non-working holiday:

- to carry out unforeseen work in advance, on the urgent fulfillment of which the normal work of the organization as a whole or its individual structural units depends in the future. The employer is obliged to obtain written consent from each employee involved in work on a weekend or holiday;

- in the event of emergencies or to eliminate their consequences. Moreover, in such a situation, the consent of employees is not required (part 3 of article 113 of the Labor Code of the Russian Federation);

- in case of production or other need. But then the administration of the company must obtain the written consent of each employee, as well as take into account the opinion of the elected body of the primary trade union organization (part 5 of article 113 of the Labor Code of the Russian Federation). Article 372 of the Labor Code of the Russian Federation is devoted to the procedure for taking into account the opinion of the trade union when adopting local regulations. If a trade union is not formed in the company, the written consent of the employees is sufficient.

In addition, on non-working holidays, it is allowed to perform (part 6 of article 113 of the Labor Code of the Russian Federation):

- works, the suspension of which is impossible due to production and technical conditions (continuously operating organizations);

- works caused by the need to service the population;

- urgent repair and loading and unloading works.

Restrictions on certain categories of workers

The Labor Code provides for certain guarantees for persons with disabilities, pregnant women and persons with family responsibilities. So, according to part 1 of article 259 of the Labor Code of the Russian Federation, it is forbidden to involve pregnant women in work on weekends and non-working holidays.

Disabled people and women with children under the age of three are allowed to work on these days only if it is not prohibited for them for health reasons according to the medical report (part 7 of article 113 of the Labor Code of the Russian Federation). Like other employees, they have the right to refuse work on a weekend or a non-working holiday.

Let's say a disabled person or a woman raising a young child agree to work on a day off. Then from them you need not only to obtain written consent, but also to acquaint them against signature with the fact that they have the right to refuse such work.

This procedure also applies to:

- for fathers raising children without a mother (Article 264 of the Labor Code of the Russian Federation);

- guardians or custodians of minors (Article 264 of the Labor Code of the Russian Federation);

- mothers and fathers raising children under the age of five without a spouse (part 3 of article 259 of the Labor Code of the Russian Federation);

- employees with disabled children (part 3 of article 259 of the Labor Code of the Russian Federation);

- workers caring for sick members of their families in accordance with a medical certificate (part 3 of article 259 of the Labor Code of the Russian Federation).

As with overtime work1, persons under the age of 18 must not be recruited to work on weekends and holidays. This is stated in article 268 of the Labor Code of the Russian Federation. There are two exceptions to this rule. The first concerns underage creative workers whose professions and positions are named in the list approved by Decree of the Government of the Russian Federation No. 252 dated April 28, 2007. The second concerns athletes under the age of 18, whose job function is to prepare for and participate in sports competitions (Part. 3 article 348.8 of the Labor Code of the Russian Federation). Their activities are regulated by a collective or labor agreement or local regulations.

Employees who are trained in the organization on the basis of an apprenticeship contract can be involved in work on weekends. After all, the prohibition established in Article 203 of the Labor Code of the Russian Federation applies only to overtime work and business trips not related to apprenticeship.

There are no restrictions for employees who have entered into an employment contract for a period of up to two months. According to article 290 of the Labor Code of the Russian Federation, they can be involved in work on weekends and non-working holidays. True, within the term of the employment contract and with their written consent.

LETTER OF THE LAW

There are rules for artists

Part 4 of Article 113 of the Labor Code of the Russian Federation states that the involvement of creative workers in some industries in work on weekends and non-working holidays is allowed in the manner prescribed by an employment or collective agreement or a local regulatory act. This rule applies (provided that the profession or position of the employee is included in the list approved by Decree of the Government of the Russian Federation No. 252 dated April 28, 2007):

- for media workers;

- organizations of cinematography;

- TV and video crews;

- theaters;

- theater and concert organizations;

- circuses;

- other persons participating in the creation and (or) performance (display) of works.

When paying for this category of workers on weekends and non-working holidays, the payment procedure set forth in Article 153 of the Labor Code of the Russian Federation is not mandatory. Indeed, in part 4 of this article, it is spelled out that payment to creative workers for work on these days can be determined on the basis of an employment or collective agreement or a local regulatory act. However, the amount of payments enshrined in such documents cannot be lower than those established in the Labor Code (Article 149 of the Labor Code of the Russian Federation).

Work on a weekend or a non-working holiday is paid at least double. This is stated in article 153 of the Labor Code of the Russian Federation. Since labor legislation sets only the minimum permissible level of remuneration, its specific amounts should be stipulated in labor (collective) agreements or in local regulations, for example, in the regulation on remuneration in the company.

Part 1 of Article 153 of the Labor Code of the Russian Federation says how to pay for work on weekends when using various remuneration systems:

- for piecework workers - at least at double piece rates;

- employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage rate;

- to employees receiving an official salary - in the amount of at least a single daily or hourly rate (part of the salary per day or hour of work) in excess of the salary. This norm applies if work on a weekend or a non-working holiday was carried out within the monthly norm of working hours. Recall that the normal working time cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation). Work on weekends, performed in excess of the monthly norm of working time, is paid in the amount of at least double the daily or hourly rate (part of the salary per day or hour of work) in excess of the official salary.

If the employee, who has the official salary, did not work full-time on a weekend or holiday, he is paid for the hours actually worked. To calculate the amount of payment for them, you need to determine the hourly rate or part of the official salary per hour of work and multiply it by the number of hours worked on the day off. To calculate the hourly rate (part of the salary per hour of work), the normal working hours established for this category of workers in a particular month are taken. So, according to the production calendar for 2008, the working time in July with a 40-hour work week was 184 hours, and with a 36-hour week - 165.6 hours.

An important point: at the request of an employee who worked on a weekend or a non-working holiday, he can be given another day of rest. Then work on the weekend is paid in a single amount, and the day of rest is not payable. The basis is part 3 of article 153 of the Labor Code of the Russian Federation. Moreover, the day off is provided to the employee on a convenient day for him in agreement with the immediate supervisor. It can be the next working day after the weekend, and the day in a week or even in a month. Labor legislation does not provide for any restrictions on the use of time off.

NOTE

How to pay if an employee was on a business trip on a weekend or holiday?

The answer to this question depends on how the business trip is arranged. The fact is that an employee on a business trip is subject to the working hours and rest hours of the organization to which he is sent. This is stated in paragraph 8 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated 07.04.88 No. 62 "On business trips within the USSR." That is, it is likely that the day off in the host organization will turn out to be a working day. Then the employee cannot claim to be paid an increased amount of such time. In addition, he is not entitled to additional days of rest instead of those that were not used during the trip. However, if an employee was specially sent to work on weekends or holidays, which is confirmed by an order or order of the head, then compensation for work on these days is paid according to the rules specified in article 153 of the Labor Code: not less than double. The basis is paragraph 8 of the named instructions.

If, by order of the administration, an employee goes on a business trip or returns from it on a day off, he must be given another day of rest at the end of the business trip. The employee has the right to apply to the employer with a request not to provide another day of rest, but to pay the weekend in an increased amount (decision of the RF Armed Forces of 20.06.2002 No. GKPI2002-663).

EXAMPLE 1

On July 11, 2008, at the Natural Juice LLC, at the end of the work shift, one of the juice bottling lines went out of order. To repair it on the day off on July 12, the work of a repair team was organized. The duration of the work was 8 hours. The repair team included a mechanic-repairman A.M. Nekrasov and equipment adjuster I.V. Semenov. Labor contracts for both employees set a 40-hour five-day working week with two days off (Saturday and Sunday). The monthly salary of a mechanic-repairman is 13,800 rubles, and of an equipment adjuster - 16,100 rubles. In July 2008, 23 working days. Both employees have worked in full this month. In the regulation on remuneration of LLC "Natural juices" it is stipulated that work on weekends is paid double. At the request of I.V. Semenov, he was given another day of rest - Tuesday, July 15.

Since both workers worked their full month, on Saturday, July 12, they worked in excess of their monthly working hours. A.M. Nekrasov is paid this day at a rate of double the daily rate (double part of the official salary for a day of work). The daily rate of a repairman is 600 rubles. (13 800 rubles: 23 days). For work on the day off A.M. Nekrasov is due 1200 rubles. (600 rub. # 2). In total, in July 2008 he received 15,000 rubles. (13 800 rubles + 1200 rubles).

I.V. Semenov used his right to a day off on another day of the week. Therefore, his work on Saturday 12 July 2008 is paid in a single rate. For this day, he is entitled to 700 rubles. (16 100 rubles: 23 days), and the day of rest on July 15, 2008 is not subject to payment. In total I.V. Semenov received RUB 16,800 in July 2008. (16 100 rubles + 700 rubles).

The employer has the right to establish irregular working hours for individual employees. This is enshrined in article 101 of the Labor Code of the Russian Federation. In accordance with this mode of work, the employer, if necessary, can occasionally involve an employee in performing labor functions outside of the working hours specified for him. The list of positions of employees with irregular working hours is given in the collective agreement, agreements or local normative act, which is adopted taking into account the opinion of the representative body of employees.

Are the Labor Code norms on the procedure for organizing and remunerating work on weekends applicable to the named employees?

According to article 111 of the Labor Code of the Russian Federation, days off are provided to all employees. There are no special features for employees with irregular working hours. Therefore, it is possible to attract them to work on a weekend or a holiday only with their written consent. Naturally, except in cases where the consent of employees is not required (part 3 of article 113 of the Labor Code of the Russian Federation). The work of this category of workers is also paid according to the general rules set forth in Article 153 of the Labor Code of the Russian Federation: at least double or single, but with the provision of another day for rest (Rostrud letter dated 07.06.2008 No. 1316-6-1).

EXAMPLE 2

The chief accountant of LLC "Natural juices" L.S. Redhead irregular working day. During the preparation of the accounting and tax reporting for the half year of 2008, she worked on weekends: July 19 and 26, 2008 for 8 hours every day. The orders of the head were issued about this and the written consent of the worker was obtained. She refused to provide time off for work on weekends. The salary of the chief accountant is 27,600 rubles. According to the employment contract of L.S. Ryzhova works according to the schedule of a five-day working week with two days off (Saturday and Sunday). In July, she worked 196 hours (including weekend work). The standard working time this month is 184 hours.

Out of 16 hours of work on weekends, 12 hours (196 hours - - 184 hours) L.S. Ryzhova worked in excess of the monthly norm of working hours. These hours are paid at double the hourly rate (part of the salary per hour of work) in excess of the official salary. Within 4 hours (16 hours - 12 hours), work on weekends was performed within the monthly norm of working time. This means that the payment for 4 hours is charged in the amount of a single hourly rate in excess of the salary.

The hourly rate of the chief accountant is 150 rubles. (RUB 27,600: 184 hours). For work on weekends, the employee is due 4200 rubles. (150 rub. # 4 h + 150 rub. # # 12 h # 2). In total for July, L.S. Ryzhova was credited with 31 800 rubles. (27 600 rubles + 4200 rubles).

With the summarized accounting of working hours, work on holidays is included in the monthly norm of working time. This explanation was given by the USSR State Labor Committee and the All-Union Central Council of Trade Unions Presidium in a letter dated 08.08.66 No. 13 / P-21 (hereinafter - letter No. 13 / P-21). It was approved by the decree of these departments dated 08.08.66 No. 465 / P-21.

This rule does not apply to weekends. Consequently, if an employee, with the accumulated accounting of working hours, has to work according to the schedule on Saturday or Sunday, his work on the indicated days is paid in the usual amount. But if the working time coincided with a non-working holiday or the employee, at the request of the administration, went to work on his day off, work on that day is paid in the manner set out in part 1 of Article 153 of the Labor Code of the Russian Federation. That is, when work is performed within the monthly norm of working time, payment is charged in the amount of at least a single daily or hourly rate in excess of the salary, and when working in excess of this norm - in the amount of at least double the daily or hourly rate in excess of the salary. Moreover, in the latter case, the time worked is not overtime, because it has already been paid in double the amount. This is indicated in paragraph 4 of letter No. 13 / P-21. This clause by the decision of the RF Armed Forces of November 30, 2005 No. GKPI05-1341 was recognized as not contradicting the current Labor Code. In other words, despite the fact that letter No. 13 / P-21 is quite old and the explanations contained in it referred to a different code of labor laws, the document is still applied as not contrary to the current Labor Code (Article 423 of the Labor Code of the Russian Federation) ...

EXAMPLE 3

At the seller of LLC "Natural juices" E.N. Maslovoy summarized accounting of working hours. The accounting period is a month. According to the work schedule, her work shift lasting 10 hours fell on a holiday on June 12, 2008. In total, in June 2008, E.N. Maslova worked 165 hours. The standard working time this month is 159 hours. The salary of the seller is 15,900 rubles.

Since 6 hours (165 hours - 159 hours) of the work shift on the holiday were worked in excess of the monthly norm of working time, they are paid in double the amount in excess of the official salary. For the remaining 4 hours of the shift (10 hours - 6 hours), a single payment in excess of the salary is due. The seller's hourly rate in June was 100 rubles. (RUB 15,900: 159 h). In total, for work this month, E.N. Maslova was charged 17,500 rubles. ...

When working in shifts, days off can be provided not only on Saturday or Sunday, but also on other days of the week (part 3 of article 111 of the Labor Code of the Russian Federation). This means that if, according to the work schedule, the change of the employee fell on Saturday or Sunday, these days are considered normal workers for him and are paid in the general manner, that is, in a single amount. But if the employer asked the shift worker to go to work on a day that is a day off for him according to the schedule, work on that day should be paid at least double. In an increased amount, payment is also charged for work according to the schedule, which fell on a non-working holiday.

Suppose only part of an employee's work shift falls on a weekend or holiday. Only hours actually worked on a weekend or a non-working holiday (from 0 to 24 hours of this day) are paid in double the amount. The basis is paragraph 2 of letter No. 13 / P-21.

Note that the provisions of this document concerned the procedure for payment of work only on holidays. It didn't talk about weekend work. In the current Labor Code, work on weekends and non-working holidays is performed and paid according to the same rules. Therefore, when calculating payment to a shift worker for a day off, which had only a few hours of shift, one can be guided by letter No. 13 / P-21.

EXAMPLE 4

Let's use the condition of example 3. Suppose the store is open around the clock, salespeople work in shifts. Part of one of the work shifts of E.N. Maslova fell on a non-working holiday. The shift lasted from 23:00 on June 11 to 6:00 on June 12, 2008.

The employee is entitled to double payment only for 6 hours of the work shift, which coincided with the holiday. 1200 rubles were charged for them. (100 rubles # 6 h # 2). The remaining hour of this shift is paid as usual. Salary of E.N. Maslova in June 2008 amounted to 17,100 rubles. (RUB 15 900 + RUB 1200).

Involvement of employees to work on weekends and non-working holidays is formalized by a written order or order of the head (part 8 of article 113 of the Labor Code of the Russian Federation). The presence of this or that document is required. It doesn't matter if the written consent of the workers is required to work on weekends or not. The standard form of the order and order for work on weekends or holidays has not been approved. Therefore, the organization has the right to develop it independently. In the document, it is advisable to indicate the reason for going to work, the dates of its implementation (dates of weekends or holidays), the duration, and also list the employees involved in its implementation. For an approximate order form, see the appendix to the article.

For work on the day off, either double payment or single payment plus the provision of another day of rest is due. The Labor Code leaves the choice to the employee. If at the time of preparation or familiarization with the order on work on the day off, the employee has already decided, the option he has chosen can be immediately reflected in the order. If by this time the choice has not been made, the employee is obliged to notify the employer (immediate supervisor) of his decision. In any case, the granting of time off for work on the weekend should be formalized in a separate order. For convenience, you can keep a log of the use of time off for work on weekends (see the sample in the appendix). It is better to entrust its filling to the personnel department of the organization.

The written consent of the employee to work on a weekend or a holiday can be set forth in his personal application, drawn up as an attachment to the order, or reflected in the order itself (see sample order).

An employee has the right to refuse to go to work on a weekend or holiday. He is not obliged to argue the refusal or give a good reason. This does not only apply to emergencies and emergencies where the written consent of the employee is not required. However, if the employee has given written consent, but did not go to work on the weekend, the employer may impose disciplinary action on him. Those, according to Article 192 of the Labor Code of the Russian Federation, are a remark, a reprimand, a dismissal on appropriate grounds.

As already noted, some employees must be informed against signature with the right to refuse to work on a weekend or a non-working holiday. In addition, if the reason for going to work is not mentioned in parts 2 and 3 of article 113 of the Labor Code, the employer is obliged to notify the trade union.

The time worked on a weekend or holiday is reflected in the timesheet. It is conducted according to one of the unified forms No. T-12 or T-13 (approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1). When filling out the timesheet, alphabetic or numeric codes are used. For work on weekends and non-working holidays, an alphabetic code PB or a digital 03 is provided. If, at the request of an employee for work on a weekend, he was given another day of rest, the code HB or 28 is put on the report card on that day.

How to reflect payments in tax accounting

The expenses of the organization for labor remuneration, which reduce taxable profit, include, among other things, incentive and (or) compensatory charges related to the mode of work and working conditions. These are, in particular, allowances to tariff rates and salaries for work on weekends and holidays, made in accordance with the legislation of the Russian Federation (clause 3 of article 255 of the Tax Code of the Russian Federation). In the Labor Code, only the minimum amount of such allowances is indicated - not less than double the amount, and it is also indicated that specific amounts must be prescribed in collective or labor contracts or local regulatory documents.

Consequently, the employer can pay for working hours on weekends and holidays at higher rates, for example, triple the amount or with a coefficient of 2.5. In addition, he has the right to establish various rules for paying for work on a weekend or a holiday, which do not contradict the norms of Article 153 of the Labor Code of the Russian Federation. In any case, the developed system of payments must be recorded in the regulation on remuneration or other local normative act, and in labor (collective) agreements, a reference to this document must be made. If the company does not have such a document, the terms of payment for work on weekends are reflected directly in labor (collective) agreements.

Suppose the employer decides to pay twice for work on weekends and holidays. Then, in labor contracts, he can indicate that for work on these days, payment is charged in the minimum amounts established in article 153 of the Labor Code of the Russian Federation.

Since for the purpose of taxation of profits only economically justified costs are taken into account (clause 1 of article 252 of the Tax Code of the Russian Federation), the need to work on a weekend or a holiday must be justified. This justification is primarily the order or order of the head to work on the weekend. It should contain the reason for going to work. Justification can also be letters from customers about the need for early completion of orders, service notes (acts) on accidents, industrial accidents, equipment breakdowns, etc.

So, the amounts of additional payments for work on weekends and holidays are included in labor costs in accordance with paragraph 3 of Article 255 of the Tax Code of the Russian Federation, if two conditions are met simultaneously. Firstly, such work must be caused by production, social necessity or other good reason. Secondly, payment for it is charged according to the rules established in the organization, which are documented. The costs also include the amount of payment in a single amount, which is due to an employee who took another day of rest for work on a weekend. These payments are recognized as an expense on a monthly basis on the date of payroll (clause 4 of article 272 of the Tax Code of the Russian Federation).

If an organization paid for work on a weekend in more than double the amount, and this is not provided for in labor contracts or an internal regulatory document, it has the right to take into account in expenses that reduce taxable profit only the amount of the additional payment accrued in two times. The excess amount is not taken into account for profit tax purposes on the basis of clause 21 of Article 270 of the Tax Code.

EXAMPLE 5

Let's use the condition of example 1. Suppose, in the regulation on labor remuneration of LLC Natural Juices, it is stated that additional payments for work on weekends are made with a coefficient of 2.75. In the employment contracts concluded with employees, it is said that work on weekends is paid in the manner set out in the regulation on remuneration in the company.

A.M. Nekrasov was charged 1650 rubles for work on the day off. (600 rubles # 2.75). His salary in July 2008 amounted to 15,450 rubles. (13 800 rubles + + 1650 rubles). I.V. Semyonov, who used the right to a day off on another day of the week, will receive 16 800 rubles in July.

In tax accounting, the organization in July includes 32,250 rubles in labor costs. (15 450 rubles + + 16 800 rubles).

Increased wages for work on weekends and non-working holidays are subject to the UST on an equal basis with other charges in favor of the employee, made under an employment contract. According to paragraph 1 of Article 236 of the Tax Code of the Russian Federation, this tax is imposed on any payments and other remuneration accrued by employers in favor of individuals under employment contracts.

Note that additional payments for work on weekends and holidays are not considered compensation. The fact is that compensation is considered a cash payment established in order to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Labor Code and other federal laws (Article 164 of the Labor Code of the Russian Federation). In the case of remuneration for work on weekends, the employer does not compensate for any expenses of the employee, but only pays for the time he actually worked. Since at this time the employee had every right to rest, labor legislation, protecting the rights of the employee, obliges the employer to pay for such work in an increased amount.

How to calculate the UST if the organization pays for work on weekends in amounts exceeding those specified in Article 153 of the Labor Code of the Russian Federation?

It is necessary to be guided by paragraph 3 of Article 236 of the Tax Code. If the wages on weekends in more than double the amount are taken into account when calculating income tax, it is subject to the UST. If the organization does not have the right to recognize such charges as expenses for the purpose of taxation of profits, the unified social tax is not charged on such amounts.

Payment for work on weekends in excess of those specified in the Labor Code is included in the costs. Of course, provided that this is provided for in labor (collective) agreements or a local regulatory document. This means that such a payment is subject to the UST.

Suppose that the organization, neither in labor (collective) agreements, nor in the regulation on remuneration, did not prescribe that for work on a weekend or holiday, wages are charged in triple size. Then a single social tax is charged for the amount of the additional payment in double the amount, and the remaining part of the payment is not included in the tax base for the UST.

In accordance with paragraph 2 of Article 10 of Federal Law No. 167-FZ of December 15, 2001, the objects of taxation of the UST and insurance contributions for compulsory pension insurance coincide. Therefore, contributions to pension insurance are calculated according to the same rules as the UST.

Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are charged on any type of remuneration of employees. This is established in paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases (approved by the Government of the Russian Federation of 03/02/2000 No. 184). This means that insurance premiums for injuries must be charged for the additional payment for work on a weekend and a non-working holiday (even more than double).

When determining the tax base for personal income tax, all income of an individual, received both in cash and in kind, is taken into account. This is stated in paragraph 1 of Article 210 of the Tax Code. In accordance with article 153 of the Labor Code, work on a weekend or a non-working holiday is paid to an employee at least double. This payment is only an increased payment for labor and cannot be considered compensation. A similar position is given in the letter of the Ministry of Finance of Russia dated 04.06.2007 No. 03-04-06-01 / 174.

Thus, the amount of remuneration for work on weekends and holidays is included in the tax base of the employee and is taxed on the income of individuals in the generally established manner.

The employer who pays the specified remuneration for the performance of labor duties is charged with the duties of a tax agent. In other words, he must calculate personal income tax, keep it from the employee and pay it to the budget (clause 1 of article 226 of the Tax Code of the Russian Federation).

EXAMPLE 6

Let's use the condition of example 5. Let's say the rate of insurance premiums for injuries in Natural Juices LLC is 0.4%. We will calculate the amounts of UST, personal income tax and insurance premiums that were accrued from the payments of A.M. Nekrasov (born in 1962), who worked on a day off.

The amount of payment due to A.M. Nekrasov for work on a day off on July 12, 2008, the organization charges the UST, insurance contributions to the Pension Fund and for injuries. The UST from the employee's salary for July was:

- in the FSS of Russia - 448.05 rubles. (15 450 rubles # 2.9%);

- FFOMS - 169.95 rubles. (RUB 15 450 # 1.1%);

- TFOMS - 309 rubles. (15 450 rub. # 2%);

- federal budget - 3090 rubles. (15 450 rub. # # 20%).

In total, the unified social tax was accrued 4017 rubles. (448.05 rubles + + 169.95 rubles + 309 rubles + 3090 rubles).

From the salary of A.M. The Nekrasov organization pays contributions to the PFR to finance only the insurance part of the labor pension. In July, their value amounted to 2163 rubles. (15 450 rub. # 14%). The UST payable to the federal budget is reduced by the amount of compulsory pension insurance premiums accrued for the same period. This means that the company must transfer 927 rubles to the federal budget. (3090 rubles - 2163 rubles).

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, paid from the employee's salary for July - 61.8 rubles. (15 450 rub. # 0.4%).

From the total salary of A.M. Nekrasov for this month, the company withholds personal income tax in the amount of 2009 rubles. (15 450 rub. # 13%)

New edition of Art. 153 of the Labor Code of the Russian Federation

Work on a weekend or a non-working holiday is paid at least in double the amount:

piece-workers - not less than double piece-rate rates;

employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage rate;

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 a non-working holiday was carried out within the monthly norm of working time, and 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 performed in excess of the monthly norm of working time.

Specific amounts of payment for work on a weekend or a non-working holiday can be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of employees, and an employment contract.

An increased payment is made to all employees for hours actually worked on a weekend or a non-working holiday. If a part of the working day (shift) falls on a weekend or a non-working holiday, the hours actually worked on a weekend or a non-working holiday (from 0 hours to 24 hours) are paid in an increased amount.

At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable.

Remuneration for labor on weekends and non-working holidays of creative workers of the media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (display) of works, in accordance with with lists of jobs, professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission for the Regulation of Social and Labor Relations, can be determined on the basis of a collective agreement, a local normative act, an employment contract.

Commentary on Article 153 of the Labor Code of the Russian Federation

Performance of work on weekends and public holidays in accordance with applicable law also applies to work in abnormal conditions. As a general rule, work on weekends and public holidays is also prohibited.

Employees are attracted to work on weekends and non-working holidays with their written consent if it is necessary to perform unforeseen work in advance, on the urgent implementation of which the normal work of the organization as a whole or its individual structural units, an individual entrepreneur depends on.

Attracting employees to work on weekends and non-working holidays without their consent is allowed in the following cases:

1) to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2) to prevent accidents, destruction or damage to the employer's property, state or municipal property;

3) to perform work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency conditions, that is, in the event of a disaster or threat of disaster (fires, floods, hunger, earthquakes, epidemics or epizootics) and in other cases, endangering the life or normal living conditions of the entire population or part of it.

In other cases, involvement in work on weekends and non-working holidays is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

On non-working holidays, it is allowed to carry out work, the suspension of which is impossible due to production and technical conditions (continuously operating organizations), work caused by the need to service the population, as well as urgent repair and loading and unloading operations.

Involvement in work on weekends and non-working holidays of disabled people, women with children under the age of three years, is allowed only if it is not prohibited for them for health reasons in accordance with a medical certificate issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation. At the same time, disabled people, women with children under the age of three years, must be informed against signature of their right to refuse to work on a weekend or a non-working holiday.

Attracting employees to work on weekends and non-working holidays is carried out by written order of the employer.

In accordance with article 153 of the Labor Code of the Russian Federation, work on weekends or holidays is paid at least double. Employees whose work is paid on a time-based basis, work on a day off or a non-working holiday is paid at double hourly or daily rates. For pieceworkers, products made on a weekend or holiday must be paid at least at double piece rates. Employees who receive a monthly salary are paid for work on a weekend or a non-working holiday in the amount of not less than the daily or hourly rate in excess of the salary, and if the work was performed in excess of the monthly rate - not less than double the hourly or daily rate in excess of the salary.

Collective and labor agreements may provide for higher wages on holidays. If the work falls on a holiday in part, then it is paid in an increased (double) amount only for those hours that were included in the holiday (from 0 to 24 hours). At the request of the employee, the increased pay for work on holidays can be compensated by providing another day of rest, but with a single payment. In this case, the day off is not payable.

Remuneration for labor on weekends and non-working holidays of creative workers of the media, cinematography organizations, television and video filming collectives, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, professional athletes in accordance with the lists of jobs, professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission for the Regulation of Social and Labor Relations, can be determined on the basis of a collective agreement, a local normative act, an employment contract.

Another commentary on Art. 153 of the Labor Code of the Russian Federation

1. For the procedure for recruiting to work on weekends and non-working holidays, see it.

2. Article 153 of the Labor Code of the Russian Federation establishes two types of compensation for work on weekends and non-working holidays: increased pay and the provision of another day of rest.

The employee has the right to choose the type of compensation. Since involvement in work on weekends and non-working holidays is possible only with the written consent of the employee, it is advisable to determine the type of compensation in it. In the absence of a written application from the employee to provide him with another day of rest as compensation for work on weekends or non-working holidays, an increased payment is made.

3. When an employee chooses an increased payment, it is made at least double. The procedure for determining the amount of remuneration depends on the remuneration system:

With a piece-rate system of payment, piece-rate rates are applied, increased by at least two times;

With a time-based payment system using hourly or daily tariff rates, the corresponding rates are increased at least twice;

With a time-based wage system using monthly salaries, if work on a weekend or a non-working holiday was carried out within the monthly norm of working time, an additional payment is established in addition to the official salary in the amount of at least an hourly or daily wage rate;

With a time-based wage system using monthly salaries, if work on a weekend or a non-working holiday was carried out in excess of the monthly norm of working time, an additional payment is established in addition to the official salary in the amount of at least double the hourly or daily wage rate.

The specific amount of payment for work on weekends or non-working holidays is established in accordance with Part 2 of Art. 153 of the Labor Code of the Russian Federation in a collective agreement, local normative act or in an employment contract. If this amount is not established by agreement, payment should be made in accordance with Art. 153 of the Labor Code of the Russian Federation in double the amount.

In any case, hours actually worked on a weekend or a non-working holiday are subject to increased payment.

4. When the employee chooses compensation in the form of another day of rest, the time of use of this day must be agreed with the employer. The use of another day of rest without the consent of the employer should be considered as a violation of labor discipline by the employee.

Since work on a day off or a non-working holiday deprives the employee of the opportunity to use these days for rest, for each day of such work, regardless of the number of hours actually worked, a whole additional day of rest should be provided. Additional day of rest is not subject to payment.

5. Special rules for remuneration of labor on weekends and non-working holidays are established for creative workers of the media, cinematography organizations, television and video filming teams, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of ( exhibiting) works of professional athletes. On the one hand, the nature of the activities of such workers and such organizations presupposes their work on weekends and holidays, on the other hand, these workers are equally subject to the guarantee norms of labor legislation. Based on this, Part 4 of Art. 153 of the Labor Code of the Russian Federation provides that an increase in the wages of these persons on weekends and non-working holidays is established by an employment contract, a collective agreement or local regulations of the organization, but is not limited to the minimum amount.

• Up

Each worker is guaranteed the right to employment only within the limits of the working regime established at the enterprise, but there are also emergency situations, for example, accidents, reporting or completion of an urgent project.

It is for such situations that the law, as an exception, is allowed to involve employees in the performance of duties on weekends, but only with a guarantee of compensation for the hours worked.

Legislative regulation of the issue

In accordance with Article 56 of the Labor Code of the Russian Federation, labor legal relations arise between the company and the employee only after the conclusion of an employment contract or the employee's admission to the performance of duties, followed by formalization of the relationship.

In turn, in the agreement on mutual cooperation pursuant to Article 57 of the Labor Code of the Russian Federation working conditions are negotiated, which include not only the responsibilities and location of the place of work, but also the mode of employment.

So, in particular, in accordance with Article 102 of the Labor Code of the Russian Federation, an employee can be employed in a flexible time mode or, on the basis of Article 103 of the Labor Code of the Russian Federation, have a shift nature of work or work only five days a week, but at the same time in accordance with Article 91 of the Labor Code of the Russian Federation the length of his working week should not exceed 40 hours, which implies periods of rest, that is, the same weekends and holidays.

But the production process does not always imply stability, given that the equipment can break down and create an emergency in the institution, or the employee can get sick, and the conveyor cannot be stopped. It is for such situations that the law is allowed to involve workers on weekends in the performance of direct duties.

So, in Article 113 of the Labor Code of the Russian Federation it is said that in the event of unforeseen work, workers it is possible to attract to work on weekends in order to prevent damage to the enterprise or eliminate the consequences of an accident, under the conditions approved by law. In particular, it is possible to oblige workers to start their duties on a weekend only with their consent, for example, in the absence of the main employee, and in the event of an accident and without consent, but with mandatory compensation established by law.

That is, in accordance with Article 153 of the Labor Code of the Russian Federation, employment on a day off must be rewarded with double payment or single but with the provision of another day of rest in accordance with the employee's choice. Also, Article 153 of the Labor Code of the Russian Federation states that a collective agreement or other local acts may provide for a different amount of compensation for additional labor with the only condition specified in Article 8 of the Labor Code of the Russian Federation.

In particular, the company's management is given the right, due to the financial capabilities of the enterprise, to reward workers in an amount not lower than that established by law, which implies compensation for work on weekends and more than double the amount, or the employee's right to choose an additional day for rest at his own discretion.

Procedure for calculating wages

The production process in each institution has its own characteristics, which leads to remuneration in several ways.

In particular, labor can be paid:

Salary system in accordance with article 129 of the Labor Code of the Russian Federation, it assumes the payment of a fixed amount for the norm of hours worked monthly, regardless of the number of exits and the presence of holidays. At the heart of hourly rate the opposite principle lies, that is, only all hours worked are payable at a predetermined rate.

That is, if the salary is set, the employee will receive the same amount every month, while at the hourly rate, the salary will be different, given that in each month the number of working days is not the same. And at piece rates wages will depend on the amount of products produced for a certain period, which again assumes a non-fixed monthly amount.

During normal operation

Most government agencies, as well as banks and companies, usually work on a five-day basis, which implies a 40 hour workload during weekdays and a salary system. That is, regardless of how many working days there are in months, the employee will receive his salary 20 or 22 in any case, of course, with a minus.

That's why when calculating payment there are no special difficulties for work on the weekend in a double amount, which is confirmed by the Letter of the Ministry of Labor No. 14-2 / ​​B-943. After all, first you need to calculate the wages per hour, and the amount received is multiplied by the number of hours worked already on the day off in double.

For example, a storekeeper has a salary of 15,000 rubles, it was worked for 20 days, 8 hours each.

15 000 / 20 / 8 = 93,75 rubles is the wages per hour.

The employee worked 8 hours on the day off.

8 * 93.75 = 750 rubles

Considering that in accordance with Article 153 of the Labor Code of the Russian Federation, work on a day off is payable in double the amount: 750 * 2 = 1500 rubles.

Thus, the employee must receive a salary in the amount of:

15,000 + 1,500 = 16,500 rubles.

Also, Article 153 of the Labor Code of the Russian Federation states that a worker has the right to refuse double payment in favor of providing another day of rest... In such a situation, payment for employment on a day off is made in a standard amount and the employee receives a day off at another convenient time.

In particular, the calculation of monthly wages in a similar situation will look like this:

• 15,000/20/8 = 93.75 rubles.
• 8 * 93.75 = 750 rubles.
• 15,000 + 750 = 15,750 rubles.

Changeable operating mode

In accordance with Article 91 of the Labor Code of the Russian Federation normal working hours it is considered 40 hours a week, which is relevant for such a regime as a five-day or six-day with fixed days off.

But in enterprises with shift work, it is impossible to comply with a 40-hour work week due to the peculiarities of production, given that the schedule consists of a series of shifts and sliding days off, which during one week can be more than 40 working hours, and during another - less than agreed. norms.

In a similar situation, in accordance with Article 104 of the Labor Code of the Russian Federation for institutions with an agreed schedule, the law provides possibility of summarized accounting, which involves the addition of hours worked for a certain period, for example, a quarter, in order to comply with the statutory rate of hours already in a monthly equivalent, that is, say, 160.

This form of accounting for hours worked naturally affects the procedure for calculating wages, which directly depends on the hours worked and predetermines different amounts in each month. Naturally, with this procedure for calculating wages, the calculation of double pay for work on weekends also causes some difficulties.

In particular, the Resolution of the State Committee No. 465 / P-21 says that work on holidays should be included in the monthly rate and paid accordingly. For example, a packer has a salary of 12,000 rubles and works according to a railway schedule, that is, day, night, 48-day rest, while the duration of the shift is 12 hours.

The norm of hours per month is 192 hours on the basis of 16 shifts of 12 hours, the employee worked 17 shifts, as he was called to work due to the illness of his colleague for one shift.

Then the calculation will be done in the following order:

• 12,000 / 192 = 62.5 rubles.
• 12 * 2 = 24 hours.
• 62.5 * 24 = 1500 rubles.
• 12,000 + 1,500 = 13,500 rubles.

If, with the summarized accounting of time, labor remuneration is calculated not in the salary system, but in the hourly wage rate, the calculation of payment on weekends will look quite simple. The hourly pay, for example, 62.5 rubles will need to be multiplied by the number of hours worked on the weekend and by two.

62.5 * 12 * 2 = 1500 rubles.

The procedure for issuing an exit to the workplace on a day off

When hiring a worker, even at the stage of registration of legal relations, a salary or an hourly rate is set in an employment contract or in local acts, in accordance with which labor remuneration is automatically made. But after all, it is initially assumed that the employee will work out the labor norm on a monthly basis, and not work in excess of it.

That is why any involvement in work in excess of the norm should additionally reflected in the administrative documentation.

In particular, on the eve of a call to work, in addition, the head of the department submits report or memo addressed to the director on the need to carry out certain work on a day off and with a request to involve an employee in their execution. Based on the report and after the imposition of the resolution an order is issued on employment indicating the reason for the call, date and time during which additional work is planned.

Also, the order without fail stipulates terms of compensation for additional work and the signature of the involved worker is affixed, who thus acquaints himself with the order, and expresses his consent to being involved in work on a legal day off. In addition to the order, an additional exit reflected also in the report card, where in the column corresponding to the weekend is not "B", but the number of hours worked, for example, 8 or 12. That is, the employee is paid for the hours worked on the day off on the basis of the order and the time sheet.

Features of payment on a business trip

The procedure for granting business trips, as well as their course and payment, is regulated by the norms of Government Decree No. 749, which, in particular, states that, on behalf of the employer, an employee can be sent in the course of production activities to another enterprise.

At the same time, while on a business trip, the employee will be busy in accordance with the working regime, which is installed in the host company. If, due to production needs, an employee is forced to go to work on a day off already according to the work schedule of another enterprise, his employment will be paid double in accordance with Article 153 of the Labor Code of the Russian Federation.

Also in the agreed norm it is said that duration of business trip it is calculated not from the moment of arrival at a business trip, but from the moment of departure from the worker's hometown, which implies the likelihood of being on the road just during a legal weekend. In such a situation, in accordance with clause 5 of Resolution No. 749, travel days will also be paid in double amount or compensated through a single payment with the provision of another day of rest.

The procedure for paying for work on weekends and holidays is described in the following video tutorial:

piece-workers - not less than double piece-rate rates;
employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;
employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and a non-working holiday was carried out within the monthly norm of working time, and in the amount of at least double hourly or daily rate in excess of the salary, if work produced in excess of the monthly rate.
At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not payable.
Remuneration for labor on weekends and non-working holidays of creative workers of cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion The Russian tripartite commission for the regulation of social and labor relations can be determined on the basis of an employment contract, a collective agreement or a local regulatory act of the organization.
Commentary on Art. 153
1. In the commented article, the amount of additional payment for work on a holiday (weekend) is established. The calculation of the amount of the additional payment depends on the form of remuneration: time-based or piece-rate. With time-based wages, the wages of employees can be calculated on the basis of: based on the hourly rate; from the daily rate; from a monthly salary.
2. If the employee has an hourly wage rate, then the amount of the additional payment is calculated as follows: the amount of the additional payment = hourly rate x the number of hours worked on a holiday (weekend) day x 2.
If a daily wage rate is set for an employee, then the amount of the additional payment is calculated as follows: daily rate x number of holidays (weekends) worked x 2.
If the employee has a monthly salary, then to calculate the amount of the additional payment, it is necessary to determine his hourly rate.
The hourly rate is calculated as follows: monthly salary: the number of hours worked in a month.
3. An employee can work on a holiday or a day off: within the established norm of working time; in excess of the established norm of working time.
If an employee worked on a holiday or weekend within the established norm of working time (for example, within 160 hours with a 40-hour working week), then the surcharge is calculated as follows: hourly rate x number of hours worked on a holiday (weekend).
If an employee has exceeded the established standard of working time (for example, an employee worked 164 hours at a standard working time of 160 hours), working on holidays or weekends, the surcharge is calculated as follows: hourly rate x number of hours worked on a holiday (weekend) day x 2.