The first 2 hours of work. Overtime work. How overtime is paid

Normal working hours for the first quarter of the current year (57 working days by production calendar and reducing the working time by 1 hour in two pre-holiday days) will be: 40 hours: 5 days. × 57 days. - 2 hours = 454 hours. Suppose that Ivanov's work is paid based on the hourly wage rate - 225 rubles / hour. In the first quarter, he worked 462 hours (including 8 hours overtime). For overtime work, he is entitled to an additional payment in the amount of: 225 rubles / h × 2 h × 1.5 + 225 rubles / h × 6 h × 2 = 3375 rubles. For the first quarter, he will be paid a salary in the total amount: 225 rubles / h × 454 h + 3375 rubles. = RUB 105,525 The Labor Code does not establish a procedure for remuneration of overtime work for pieceworkers. In this case, it can be paid according to the same principles as work on a weekend or holiday.

Payment for overtime work according to tk rf 2017

Ivanov's salary will be: - for January: 225 rubles / hour × 96 hours = 21,600 rubles; - for February: 225 rubles / hour x (163 hours - 4 hours) + 225 rubles / hour × 2 hours × 1.5 + 225 rubles / hour × 2 hours × 2 = 37 350 rubles; - for March: 225 rubles / hour × (169 hours - 2 hours) + 225 rubles / hour × 2 hours × 1.5 = 38 250 rubles. It is possible to determine the hourly rate of an employee on a salary: - based on the salary divided by the number of working hours according to the production calendar in the month for which the additional payment is charged; - based on the salary divided by the average monthly number of working hours per year *. * letters of the Ministry of Labor of Russia dated 09.07.2002 No. 1202-21, Rostrud dated 28.09.2011 No. 2822-6-1 The specific procedure for calculating the hourly wage rate of an employee on a salary is fixed in employment contract with an employee or in a company wage regulation. Example CJSC Salyut has a five-day 40-hour work week with two days off (Saturday and Sunday).

§ 152. Payment for overtime work

Employers can set a higher pay rate at night. If the work at night turns out to be overtime, it will have to be paid in the amount of one and a half for the first two hours and twice for the following. However, the coefficients are not multiplied in this case: you should not multiply the amount of earnings by 1.5 or 2, and then multiply by another 20%.

The amount of surcharge for night hours is calculated separately, and overtime is calculated separately. After that, the sums are added up. Example: Mitrofanov V.I. worked 2 hours overtime at night. He earns 210 rubles per hour. The supplement for night work at the enterprise is a minimum of 20% of earnings.
The payment for such work is calculated as follows: (210 rubles * 1.5 * 2) + (210 rubles * 20%) = 630 rubles. + 42 p. = 672 rubles, of which 630 rubles - overtime, and 42 rubles - night.

How is overtime paid?

Attention

Total: 377, 376 rubles. + 503, 144 rub. = 880, 504 rubles. February 20: first two hours: 125, 786 * 1.5 * 2 hours. = 377, 376 rubles. next working hour: 125, 786 * 2 * 1 hour. = 251, 572 rubles. Total: 377, 376 rubles. + 251, 572 rub. = 628, 948 rubles. 3. In just 7 hours overtime work the employee is entitled to: 880, 504 rubles.

Important

If in relation to this situation we use the second method of calculating the employee's hourly rate, then we get the following: 1. Determine the average monthly number of working hours in 2008. 1 993 hours (number of working hours in 2008 according to the production calendar) / 12 months. = 166, 083 hours. 2. Determine the average hourly rate of the employee. RUB 20,000

Remuneration for overtime work

In total, for 7 hours of overtime work, the payment will be: 842, 947 rubles. + 602, 105 rub. = 1 445, 052 rubles. Obviously, with the second method of calculating the hourly rate, the employee “loses” in wages compared to the previous version of the calculation: in the first case, the size of the hourly rate was 125, 786 rubles. and the employee received 1,509, 452 rubles for 7 hours of overtime work; in the second variant, the average hourly rate was 120, 421 rubles. and, accordingly, the amount of payment for the same 7 hours of overtime work amounted to 1,445,052 rubles. The difference in wages for overtime work, albeit small - 64.4 rubles, is due to the fact that the norm of working hours in February 2008 is 159 hours.
This is much less than in other months. If we take as an example all the same conditions, but change the month of work from February to July, then the situation will change in favor of the employee.

Payment for the first 2 hours of overtime work is made in

How overtime is paid when hourly pay labor? Consider how payment is made overtime hours with hourly wages. The average earnings per hour are specified in the employee's employment contract. Payment depends on whether the organization has a cumulative record of working hours.

The coefficients are the same as for the salary. Examples:

1. With a five-day work week:

To commodity specialist Fedorova O.V. the tariff rate is set at 150 rubles per hour. She has a five-day working week. She worked 5 hours overtime in March 2018: 2 hours on March 10, 3 hours on March 16. The organization has a summarized accounting of working hours.

The accounting period is 1 month. The calculation will be as follows: (150 rubles * 1.5 * 2 hours) + (150 rubles * 2 * 3 hours) = 450 + 900 = 1350 rubles. Total for March processing payment will be 1,350 rubles. 2. When shift schedule work.

All about overtime pay in 2018

According to the production calendar, the number of working days in the current year was: - in January - 16 days (128 hours); - in February - 20 days (159 hours); - in March - 21 days (167 hours). An employee of the company, Ivanov, has a salary of 40,000 rubles. At the same time, he worked: - in January - 16 days, or 128 hours (without deviations from normal working conditions); - in February - 20.5 days, or 163 hours (including 10 February 4 hours overtime); - in March - 21.25 days, or 169 hours (including 2 hours overtime). Situation 1 The Regulation on Remuneration establishes that the hourly rate is calculated based on the salary divided by the number of working hours of the corresponding month according to the production calendar. In this situation, in January, Ivanov will receive 40,000 rubles. In the remaining months of the quarter: - in February: 40,000 rubles.
+ 40,000 rubles. : 159 h × 2 h × 1.5 + 40,000 rubles.

Overtime pay

Example An employee works in an organization with cumulative time tracking. The accounting period is a quarter. Normal working hours are 40 hours per week. To calculate the number of hours worked overtime, compare the normal working hours for this employee, and the number of hours actually worked in the accounting period (indicated in the timesheet).
In the first quarter of 2015, according to the production calendar for a 40-hour working week, the norm of working hours is 454 hours: in January - 136 hours, in February - 159, in March - 159. According to the schedule, the employee worked 135 hours in January, 160 in February, in March 164. Total - 459 hours. That is, he worked 4 hours overtime. Paying Overtime Work Consider how to pay for overtime work.
That is, if an employee works more hours than is established in one working day or one shift, then he is overworking. And if the employee has a summarized record of working time, then overworking is considered to be work in excess of the norm of working hours established for a certain accounting period. Labor legislation established a 40-hour working week as a norm (part 2 of article 91

Labor Code of the Russian Federation). It is this number of hours of work per week that is considered normal for all workers, regardless of what type of activity the company is engaged in, its organizational and legal form, the type of employment contracts and other conditions. Labor legislation also established the maximum number of hours that an employee can devote to work in addition. The duration of overtime work should not exceed 120 hours per year for each worker and four hours for two consecutive days.

Overtime work for the first 2 hours of work is paid

At the same time, he fully worked: - in January - 12 days (4 days - vacation at his own expense); - in February - 20.5 days (including 10 February 4 hours overtime); - in March - 21.25 days (including 2 hours overtime). Ivanov's hourly rate will be: 1800 rubles / day. : 8 hours = 225 rubles / hour. Ivanov's salary will be: - for January: 1800 rubles / day.

× 12 days = RUB 21 600; - for February: 1800 rubles / day × 20 days + 225 RUB / h × 2 h × 1.5 + 225 RUB / h × 2 h × 2 = 37 575 RUB; - for March: 1800 rubles / day × 21 days + 225 rubles / h × 2 h × 1.5 = 38,475 rubles. Situation 2 An employee of the company Ivanov has an hourly wage rate of 225 rubles per hour. At the same time, he worked: - in January - 96 hours; - in February - 163 hours (including 10 February 4 hours overtime); - in March - 169 hours (including 2 hours overtime).
The employee can, at will, distribute these hours, including using them completely in one day. This article clearly states that in order to get rest in excess of the hours worked, the employee's desire alone is not enough. The head of the enterprise independently decides on the possibility of its provision. In the absence of such an opportunity, payment is made in double size. Regulation on Labor Code According to article 99 of the Labor Code of the Russian Federation, access to workplace possible with the written consent of a subordinate and without him. Part 2 of the article specifies that an employee can go out after hours by giving written consent when:

• It is necessary to perform the work that, due to a technical failure, could not be performed during working hours.

If it is not known how much time will have to be processed, then at the end of overtime work, you need to draw up an act on the duration of the work performed in excess of the norm);

• position, full name of the employee;
• information about the employee's consent, according to which he is ready to work in excess of the norm.

It is possible to involve an employee in overtime work without consent only in emergency cases, which are listed in the Labor Code of the Russian Federation. And the following category of persons cannot be involved in processing in any case:

• workers under 18 years of age (except for some creative workers and athletes);
• employees during the term of the apprenticeship agreement;
• pregnant women;
• other employees, when it is not allowed by the legislation (for example, according to medical contraindications).

The employee must be familiarized with the order for signature.

Overtime work is paid for the first two hours of work not less than one and a half amount, for the next hours - not less than double size... Specific amounts of payment for overtime work may be determined by a collective agreement, local regulation or an employment contract. At the request of the employee, overtime work instead of increased pay may be compensated by the provision of additional rest time, but not less than the time worked overtime.

Part two is no longer valid. - Federal Law of June 30, 2006 No. 90-FZ.

COMMENTARY 1.

The payment of overtime work has not changed. Overtime work is paid for the first two hours of work not less than one and a half amount, for the next hours - not less than double the amount: -

employees with time wages - in the amount of one and a half hourly rate for the first two hours and double hourly rate - for subsequent hours. To calculate the hourly wage rate from the established monthly, for this purpose, the average monthly number of working hours in a calendar year is applied, depending on the established duration of the working week. In some organizations, the calculation is carried out using the number of working hours at the rate of the corresponding month in which overtime work is performed. However, in this case, with the same number of overtime hours in different months, the pay will be different, which is hardly justified; -

to deal workers - at one and a half piece rates - for the first two hours and at double piece rates - for the following hours.

The principle of payment for overtime work, which occurs in any mode of work, specified in part 1 of the article, is the same. 2.

Overtime is considered to be work performed by an employee on the initiative of the employer outside of the daily work (shift) established for the employee, and in the case of cumulative recording of working time, in excess of the normal number of working hours for the accounting period.

Thus, if an employee is involved, for example, to work beyond his working day (including with part-time work), the first two hours of overtime are paid at least one and a half times the amount, the next hours are paid at least twice.

With the summarized accounting of working hours, based on the definition of overtime work, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for the next hours - at least twice. For example, if the total overtime was 40 hours, 2 hours are paid in one and a half, 38 hours - in double.

At the same time, in accordance with the explanation of the State Committee for Labor of the USSR No. 13 and the Presidium of the All-Union Central Council of Trade Unions No. holidays produced in excess of the norm of working hours should not be counted, since it has already been paid in double the amount. The effect of this norm is confirmed by the decision of the RF Armed Forces dated November 30, 2005 No. GKPI05-1341.

Rest time instead of increased pay, provided at the request of the employee, must be at least the time worked overtime. When setting longer hours, the increased pay for overtime hours should be taken into account. If, for example, an employee has worked 10 hours overtime in a month with one and a half pay, he may be given 15 hours of rest (10 x 1.5).

The employer can also establish higher amounts of additional payments, securing them in a collective agreement or employment contract. Moreover, the amount of the additional payment will be fully charged to expenses that reduce the tax base for income tax.

At the request of the employee, overtime work instead of increased pay may be compensated by the provision of additional rest time, but not less than the time worked overtime.

Part-time work outside normal working hours is paid based on time worked or output.

Particular difficulties are caused by the issues of payment for overtime work in the summarized accounting of working hours, in particular, payment for work in excess of the normal number of working hours for the accounting period.

Special rules on the procedure for remuneration of overtime work when applying the summarized recording of working hours labor legislation Russian Federation does not contain.

In the summarized recording of working hours, overtime work can be defined as work in excess of the normal number of working hours for the accounting period. Thus, the calculation of the number of hours worked by the employee overtime, with the summarized accounting, is possible only at the end of the accounting period. Possible variant wages outside the normal working hours, with the summarized accounting, is as follows:

1) the total number of hours of overtime work is determined based on the results of the accounting period (the difference between the number of hours actually worked by the employee during the accounting period and the normal number of working hours for the accounting period);

2) the first 2 hours of overtime are paid at least one and a half times the amount, and the rest are paid at least twice.

Example. The organization has a summarized accounting of working hours. The accounting period is a month.

The norm of working time according to the production calendar for June 2005 is 168 hours. In fact, the employee has worked - 200 hours. The employee's salary is 5,000 rubles.

1. Determine the number of hours of overtime work: 200 hours - 168 hours = 32 hours.

2. Determine the employee's hourly rate in a given month: 5000 rubles. : 168 hours = 29.8 rubles.

3. Determine the amount of additional payment for overtime work:

2 hours x 29.8 rubles x 1.5 = 89.4 rubles. (since the first two hours of overtime are paid at 1.5 times);

(32 hours - 2 hours) x 29.8 rubles. x 2 = 1788 rubles. (since subsequent overtime hours are double payable);

the total amount of additional payment to the employee for overtime work will be: 89.4 rubles. + 1788 RUB = RUB 1877.4

With time-based wages, to calculate the amount of the additional payment, first, the employee's hourly rate is determined. Then the hourly rate is multiplied by the number of hours worked overtime and by the co-pay factor (1.5; 2 or another set by the organization).

At piecework payment labor accrual of surcharges is made on the basis of piece rates, increased by a factor of 1.5 (for the first two hours of overtime work) and 2.0 (for subsequent hours of overtime).

Situation. In the collective agreement of the organization, it is established that in the case of work in excess of the established norms of working hours due to production needs, payment for such work is not made.

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

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

It is for such situations that the possibility of attracting workers to overtime work is provided in the manner prescribed by law.

Legislative regulation of the issue

Of course, there is always work, but excessive workloads negatively affect health, which is why the law was there is a rate of hours of employment in order to avoid rapid wear and tear of the body of workers and the occurrence of diseases.

In particular, Article 91 of the Labor Code of the Russian Federation established labor rate, which is equal to forty hours a week with the obligatory provision of a lunch break and inter-shift rest equal to double the length of the shift.

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

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

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

• emergencies in the company or threats to harm the property of the company;
• the consent of the worker, especially if it is supposed to involve preferential categories in work, namely the disabled or women with small children;
• compliance with restrictions that provide for a ban on employment in excess of the norm, but for no more than one hundred and twenty hours a year and 4 hours for two days in a row;
• compensation for the expended efforts in an increased amount, namely in one and a half or double, in the manner of Article 152 of the Labor Code of the Russian Federation.

The procedure for calculating compensation

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

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

Calculation of processing fees directly depends on several factors:

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

It is also simple, in the manner of Article 152 of the Labor Code of the Russian Federation, to carry out the calculation of the amount of the surcharge, taking into account that in the usual schedule, as a rule, the salary system is used. That is, to begin with, in pursuance of the norms of the Letter of the Ministry of Labor No. 1202-21, you just need to calculate the cost of one hour, and then multiply it by the hours of employment with a set coefficient.

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

20,000/20/8 = 125 rubles per hour.

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

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

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

125 * 1.5 * 1 = 187.5 rubles.

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

But with a shift schedule employment, the calculation of overtime pay can be difficult due to the fact that in companies with a similar schedule, cumulative time recording is established with a reporting period of a quarter or even half a year and two methods of calculation.

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

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

For example, the hourly rate for a quarter is 480 hours, while the employee was employed for 500 hours, which amounted to 20 hours overtime. At the same time, the worker's salary is 20,000, which is 60,000 per quarter.

60,000 / 480 = 125 rubles per hour.

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

125 * 1.5 * 20 = 3750 rubles.

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

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

Payment by the second method provides for the payment of overtime in a larger amount, which is not profitable for companies, therefore many people prefer to calculate overtime by the first method, given that at the legislative level the procedure for calculating the agreed situation is not fully regulated.

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

Features of payments for holidays and weekends

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

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

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

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

15,000/20/8 = 93.75 rubles.

93.75 * 2 * 16 = 3000 rubles.

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

Registration procedure

Naturally, being involved in work in excess of the norm, both during legal days off and at the end of shifts, is not the norm, and therefore a call to work is additional subject to documentation... In particular, to begin with, the master or the head of the department must draw up a memorandum addressed to the director about the occurrence emergency or other circumstances deviating from the norm, the elimination of which requires the involvement of workers in their free time.

Based on the agreed note, after the imposition of the resolution an order is issued, which contains not only a list of employees to be called, but also the time of work execution. Also in the order in mandatory the reason for the call must be reflected, for example, for the elimination of the accident, and the signature of the workers must also be present, who in this way will express their consent to the involvement.

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

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

Overtime work is defined in article 99 of the Labor Code. According to this article, overtime is considered to be work performed by an employee on the initiative of the employer outside the established duration of working hours: daily work (shift), and in the case of the summarized recording of working hours - in excess of the normal number of working hours for the accounting period. In this case, the duration of overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year. Overtime work is not considered overtime. Therefore, the number of hours worked on these days is not taken into account when calculating the specified limit.

Simply put, an employee can work, for example, 130 hours in excess of the normal working time. Of these, 120 overtime and 10 on weekends or holidays. In this case, there will be no violation of labor legislation.

The procedure for remuneration for overtime work is established by Article 152 of the Labor Code. This article provides that overtime work is paid:

For the first two hours - in one and a half size;

Over the next hours - doubled.

Obviously, the increased pay is calculated based on the hourly, daily wage rate or the employee's salary. Although there is no direct indication of this in the Labor Code. Since the Code establishes a limit on overtime work (no more than 4 hours in 2 consecutive days), the surcharge must be calculated based on the employee's hourly rate. Including for those employees who have a daily wage rate or salary. At the same time, other payments accrued to the employee should not be taken into account when calculating the additional payment for overtime work.

Expert opinion

We consider it necessary to use, by analogy, the rules established in Article 153 of the Labor Code for the case of payment for work on weekends and non-working holidays when calculating the payment for overtime work. These rules are such that employees who receive a salary are based on the hourly (daily) rate calculated from the salary.

The conviction of this is based on the position of the Supreme Court of the Russian Federation, set forth by it in the decision of June 21, 2007 No. GKPI07-516. As the court noted, Article 153 of the Labor Code, which regulates one of the cases of remuneration in conditions deviating from normal (work on weekends and non-working holidays), stipulates that the daily or hourly rate is applied to calculate the amount of remuneration for employees receiving a salary. (part of the salary per day or hour of work). For this reason, in the court's opinion, it is untenable to assert that in order to pay for overtime work, which is also one of the cases of remuneration for work in conditions deviating from normal, all types of payments provided for by the remuneration system used in the organization must be taken into account. Consequently, each hour of overtime work must be paid at the rate of hourly rate, excluding compensation and incentive payments, multiplied by a minimum of 1.5 and 2, respectively.

N. Verkhova, expert of the Legal Consulting Service GARANT,

A. Kikinskaya, Reviewer of Legal Consulting Service GARANT

As with most other employee benefits, the Code only sets out minimum size additional payments. In an employment contract with an employee or in a regulation on remuneration, it can also be determined in large amounts... In lieu of increased pay, overtime work may be compensated by the provision of additional rest time. This time cannot be less than overtime.

Example

A five-day, 40-hour working week (8 hours a day) with two days off (Saturday and Sunday) is established at ZAO Salyut. According to the production calendar, the number of working days in the current year was:

The regulation on remuneration adopted by the company establishes that overtime work of an employee is paid in the manner prescribed by the Labor Code: the first 2 hours in one and a half, and the subsequent - in double the amount.

Situation 1

An employee of the company, Ivanov, has a daily wage rate of 1800 rubles / day. At the same time, he fully worked:

In January - 12 days (4 days - vacation at your own expense);

In March - 21.25 days (including 2 hours overtime).

Ivanov's hourly rate will be:

1800 rub / day : 8 hours = 225 rubles / hour.

For January:

1800 rub / day × 12 days = RUB 21 600;

For February:

1800 rub / day × 20 days + 225 RUB / h × 2 h × 1.5 + 225 RUB / h × 2 h × 2 = 37 575 RUB;

For March:

1800 rub / day × 21 days + 225 rubles / h × 2 h × 1.5 = 38,475 rubles.

Situation 2

The employee of the company Ivanov has an hourly wage rate of 225 rubles per hour. In doing so, he worked:

January - 96 hours;

In March - 169 hours (including 2 hours overtime).

Ivanov's salary will be:

For January:

225 rubles / h × 96 h = 21 600 rubles;

For February:

225 rubles / hour x (163 hours - 4 hours) + 225 rubles / hour × 2 hours × 1.5 + 225 rubles / hour × 2 hours × 2 = 37 350 rubles;

For March:

225 RUB / h × (169 h - 2 h) + 225 RUB / h × 2 h × 1.5 = 38 250 RUB

You can determine the hourly rate of an employee on a salary:

Based on the salary divided by the number of working hours according to the production calendar in the month for which the surcharge is charged;

Based on salary divided by average monthly working hours per year *.

* letters of the Ministry of Labor of Russia dated 09.07.2002 No. 1202-21, Rostrud dated 28.09.2011 No. 2822-6-1

The specific procedure for calculating the hourly wage rate of an employee on a salary is enshrined in an employment contract with an employee or in the regulation on remuneration adopted by the company.

Example

A five-day 40-hour working week with two days off (Saturday and Sunday) has been established at ZAO Salyut. According to the production calendar, the number of working days in the current year was:

January - 16 days (128 hours);

February - 20 days (159 hours);

In March - 21 days (167 hours).

An employee of the company, Ivanov, has a salary of 40,000 rubles. In doing so, he worked:

In January - 16 days, or 128 hours (without deviations from normal working conditions);

In March - 21.25 days, or 169 hours (including 2 hours overtime).

Situation 1

The Regulation on Labor Remuneration establishes that the hourly rate is calculated on the basis of the salary divided by the number of working hours of the corresponding month according to the production calendar. In this situation, in January, Ivanov will receive 40,000 rubles. In the rest of the quarter:

In February:

RUB 40,000 + 40,000 rubles. : 159 h × 2 h × 1.5 + 40,000 rubles. : 159 h × 2 h × 2 = 41,761 rubles;

In March:

RUB 40,000 + 40,000 rubles. : 167 h × 2 h × 1.5 = 40,719 rubles.

Situation 2

The Regulation on Remuneration establishes that the hourly rate is calculated based on the average monthly number of working hours per year. The number of working hours in the current year is 1986.

The average monthly working hours will be:

1986 h: 12 months = 165.5 h.

The hourly rate will be equal to:

RUB 40,000 : 165.5 h = 241.69 rubles / h.

In this situation, in January, Ivanov will receive 40,000 rubles. In the rest of the quarter:

In February:

RUB 40,000 + 241.69 rubles / h x 2 h x 1.5 + 241.69 rubles / h x 2 h x 2 = 41 692 rubles;

In March:

RUB 40,000 + 241.69 rubles / h × 2 h × 1.5 = 40,725 rubles.

With the summarized accounting of working time, based on the definition of overtime work, the number of overtime hours is determined after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work not less than one and a half amount, and for all other hours, regardless of their number and the period when they were worked, not less than double the amount. This point of view is shared by the Ministry of Health and Social Development of Russia *.

* Letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363

Accordingly, it is possible to determine the number of overtime hours of employees with cumulative accounting only at the end of the accounting period. Its duration (month, quarter, year) does not matter.

Example

In relation to the employee of CJSC "Salut" Ivanov, the quarter is summed up with the accounting period. A 40-hour work week is normal for this category of workers.

The normal working time for the first quarter of the current year (57 working days according to the production calendar and a reduction in working time by 1 hour on two pre-holiday days) will be:

40 h: 5 days × 57 days. - 2 h = 454 h.

Suppose that Ivanov's work is paid based on the hourly wage rate - 225 rubles per hour. In the first quarter, he worked 462 hours (including 8 hours overtime).

For overtime work, he is entitled to a surcharge in the amount of:

225 rub / h × 2 h × 1.5 + 225 rub / h × 6 h × 2 = 3375 rub.

For the first quarter, he will be credited in the total amount:

225 rub / h × 454 h + 3375 rub. = RUB 105,525

The Labor Code does not establish a procedure for remuneration of overtime work for pieceworkers. In this case, it can be paid according to the same principles as work on a weekend or holiday. That is, the first two hours of overtime work at one and a half, and the subsequent hours at double piece rates. If it cannot be made during the overtime work, then the additional payment to the pieceworker can be calculated according to the formula:

Example

The worker of JSC "Salut" Ivanov works according to the piece-rate system of remuneration. According to the regulation on remuneration adopted by the company, overtime work is paid at one and a half and double (for the first 2 hours and subsequent hours of work, respectively) tariff rates or piece rates.

Situation 1

Piece rate is 80 rubles. for a unit finished products, the production rate is 3 units / h. In March, Ivanov produced 525 units of finished products, including 24 units as a result of overtime work (6 units for the first 2 hours and 18 units for the next 6 hours).

His salary for March will be:

(525 units - 24 units) × 80 rubles / unit + 6 units × 80 rubles / unit × 1.5 + 18 units × 80 rubles / unit × 2 = 43 680 rubles.

Situation 2

Piece rate is 4000 rubles. per unit of finished products. At the same time, in March Ivanov produced 8 units of finished products. The number of hours worked by Ivanov in March - 167. The number of hours worked by Ivanov overtime - 8.

For manufactured products, Ivanov should be credited with:

8 units × 4000 rub. = 32,000 rubles.

For overtime work, he is charged a surcharge in the amount of:

8 units × 4000 rub. : 167 h × 2 h × 50% + 8 units. × 4000 rub. : 167 h × 6 h × 100% = RUB 1342

total amount wages Ivanov will be:

32,000 + 1,342 = 33,342 rubles.

Labor legislation distinguishes between two types of work that can be carried out outside the normal working hours. Thus, overtime work is regulated by article 99 of the Labor Code, and work in conditions of irregular working hours is regulated by article 101 of the Code. Therefore, if an employee works on an irregular working day, he does not receive an additional payment for overtime work (it does not count as such). Rostrud * adheres to a similar point of view. According to this department, “the code does not recognize overtime in the case of irregular working hours, in which certain guarantees must be observed (for example, limitation of overtime hours, additional pay), and Art. 97 of the Code, distinguishing the possibility of processing into two cases (for overtime work; for work in conditions of irregular working hours), in fact, confirms this. In other words, compensation for work in the regime of irregular working hours is provided only in the form of additional leave, the duration of which is determined by the collective agreement or internal labor regulations and cannot be less than three calendar days. "

Based on the materials of the reference book "Salary and other payments to employees"
edited by V. Vereshchaka