Rules for overtime pay. How to calculate overtime pay. Overtime Accounting

04.06.2018

Overtime work is subject to .

This condition is regulated by Art. 152 of the Labor Code of the Russian Federation. We will talk about the features of remuneration for such labor in the current article, formulas and examples of calculations are given.

How processing is paid for salary, shift schedule and in other cases, read below.

How to count correctly - formulas

According to labor law, overtime work paid extra:

for the first 2 hours- at least 1.5 sizes;
subsequent time- not less than the 2nd size.

The indicated indicators are considered minimum.

The employer has the right to set higher wages. for processing.

However, such conditions must necessarily be stipulated in contracts or regulations on remuneration.

Example

Initial data:

The norm of working hours per week is 40.

Due to production needs, the employee was asked 2 times to work overtime for 3 hours.

Payment:

In the report card, everything will be (40 + 6) \u003d 46.

It turns out that an additional 6 hours will be paid at an increased rate.

Formula:

Os \u003d P2 * T * 1.5 + Poch * T * 2, where

Os - overtime pay;
P2 - two hours worked;
T - tariff per hour;
Poch - the rest of the processed time.

Important! If the employer fails to pay extra for overtime, he will be fined during the check.

Payment for overtime occurs at the end of the month labor along with wages. The exception is the summarized accounting of working hours. With it, the calculation takes place at the end of the accounting period (it can be a month, quarter or year) -.

In fact, a person can process in one month, and take in another. As a result, there will be no processing at all. As a result, you don't have to pay anything.

How to pay overtime on salary

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What is off-schedule work and who can initiate it

Article 99 Labor Code contains the concept of overtime work. It means the execution job duties in excess of the prescribed hours. In this case, the need for overtime work may arise in two cases:

At the initiative of the leader.
By the decision of the employee.

In the first case, the consent of the employee, the corresponding order and a document certifying the fact of an additional exit to the service are required. This is all you need to pay for overtime.

Important!

Compensation as an alternative to overtime pay

There is a case when the manager does not need to think about how overtime hours are paid. By law, an employee can simply take a day off. Leave Algorithm:

Issue an appropriate order to engage in work outside the schedule.

Coordinate it with the employee.

Fixing in the report card the fact of processing.

Obtaining information about processing by the employee and making a decision: get monetary compensation or go on vacation.

If the employee has chosen a day off, he provides a corresponding application.

In the material "We involve in work overtime" we talked about what is overtime work how attraction to it is formalized and what compensations for employees are provided for by labor legislation. One of the compensations is increased overtime pay. Today we will understand the rules of payment in various situations, since there are many questions, especially when such work is performed at night or on a non-working holiday.

General provisions for increased pay

Before talking about payment, we recall that overtime is work performed by an employee at the initiative of the employer outside the established working hours: daily work (shift), and in the case of summarized accounting of working hours - in excess of the normal number of working hours for the accounting period.

Article 152 of the Labor Code of the Russian Federation determines that such work is paid at an increased rate:

the first two hours - not less than one and a half times;

subsequent hours - no less than double the amount.

The specific amount of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract.

At the request of the employee, overtime work instead of increased pay can be compensated by providing additional rest time, but not less than the time worked overtime. At the same time, if an employee chooses rest as compensation, then the time worked overtime is paid in a single amount, like regular working time, and the rest period is not subject to payment.

minus st. 152 of the Labor Code of the Russian Federation in that it does not explain the procedure for determining the minimum one and a half and double amounts of overtime pay. Therefore, there are several calculation options.

1. Calculation based on the average monthly number of working hours per year.

The Ministry of Health, in Letter No. 16-4/2059436 dated July 2, 2014, expressed the opinion that when paying overtime, you can use the rules of Art. 153 of the Labor Code of the Russian Federation, according to which minimum size double payment– double tariff excluding compensation and incentive payments.

Then the hourly rate is used to calculate overtime pay. However, the procedure for calculating the hourly tariff rate from the established monthly rate in order to pay for overtime work is not established by the current legislation.

In the said letter, the department considers it expedient to calculate the hourly tariff rate by dividing the salary by the average monthly number of working hours, depending on the established length of the working week in hours. At the same time, the average monthly number of working hours is calculated by dividing the annual norm of working time (in hours) by 12. In 2017, the average monthly number of working hours with a 40-hour working week is 164.4 (1,973 / 12).

The application of this procedure for calculating the part of the salary per hour of work to pay for overtime work (at night or non-working holidays) allows you to receive the same pay for an equal number of hours worked in different months.

Example 1

The organization maintains a summarized . The employee has a salary of 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. Calculate processing fees.

The norm of working time with a 40-hour working week in 2017 is 1,973 hours. The average monthly number of working hours was 164.4 (1,973 hours / 12 months). Then the hourly rate will be equal to 152.07 rubles. (25,000 rubles / 164.4 hours).

Thus, overtime payment for March 14, 2017 will amount to 760.35 rubles. (152.07 x 1.5 x 2 h + 152.07 x 2 x 1 h), and for March 17, 2017 - 456.21 rubles. (152.07 x 1.5 x 2 h). Total - 1,216.56 rubles.

2. Calculation based on the normal number of working hours in a month by production calendar.

In this case, in different months of the accounting period, the hourly rate will be different

Example 2

The employee has a salary of 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. Calculate processing fees.

The number of working hours according to the production calendar of a 5-day 40-hour working week in March 2017 is 175. The employee's hourly rate was 142.86 rubles. (25,000 rubles / 175 hours).

Payment for the processing time for March 14, 2017 will amount to 714.3 rubles. (142.86 rubles x 1.5 x 2 hours + 142.86 x 2 x 1 hour), and for March 17, 2017 - 428.58 rubles. (142.86 rubles x 1.5 x 2 hours). In total, for overtime work in March 2017, the employee will receive 1,142.88 rubles.

Note that with the summarized accounting of working time, you can use both the calculation of the daily rate indicated in the first example and the one given in the second, but it is necessary to fix the calculation order in the local normative act.

Features of payment for processing with the summarized accounting of working time

Based on Art. 104 of the Labor Code of the Russian Federation, the summarized accounting of working hours is introduced when, according to the conditions of production (work), individual entrepreneur, in the organization as a whole or when performing certain types work cannot be observed established for this category of workers (including those employed in work with harmful and (or) hazardous conditions labor) daily or weekly hours of work. At the same time, the duration of working time for the accounting period (month, quarter, etc.) should not exceed the normal number of working hours.

The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For those who work part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

We note one more nuance: the time when the employee was absent from work for a good reason (for example, was sick or was on vacation) is excluded from his working time norm. For example, a company has introduced a summarized accounting of working hours with an accounting period of six months. According to the production calendar in the second half of 2016, the employee must work 1,039 hours. From 14 to 27 November he was on annual leave. According to the calendar of the 40-hour working week, this is 80 hours (10 working days x 8 hours), therefore, the norm of working hours for this employee in the second half of the year will be: (1,039 - 80) = 959 hours. The time he works in excess of these hours will be overtime.

The procedure for introducing the summarized accounting of working time is established by the internal labor regulations. With this accounting, the calculation of overtime hours is carried out at the end of the accounting period.

The issue of payment for overtime work with summarized working time is regulated by the Recommendations on the use of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree of the USSR State Labor Committee No. 162, All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985.

in one and a half size - the first 2 hours, falling on average for each working day of the accounting period;

in double - the remaining hours of processing.

Example 3

The employee has a working time regime, which provides for summarized accounting (accounting period - 1 month). In March 2017, he worked 51 hours of overtime in 22 working days.

Note: earlier, the Ministry of Health and Social Development expressed the opinion that the first 2 hours of processing for the entire accounting period should be paid in one and a half times, and the remaining hours - at least twice the amount (Letter of 08.31.2009 No. 22-2-3363). However, in Decision No. AKPI12-1068 of October 15, 2012, the Supreme Court of the Russian Federation clarified that such a payment mechanism overtime hours with the summarized accounting of working hours, it contradicts clause 5.5 of the Recommendations. Since this letter is not of a normative nature and has no legal effect, the payment procedure established in the Recommendations should be applied.

Difficult questions

Everything is simple when an employee works only during the daytime and does not work on holidays. Difficulties are caused by the calculation of the increased payment for processing, if it occurred at night or on a holiday. After all, work at night or on a holiday in itself should be paid at an increased rate.

Overtime at night

Recall that night hours are considered hours of operation that fell on the period from 22.00 to 6.00. Each hour of work at night is paid at an increased rate compared to work under normal conditions (Article 154 of the Labor Code of the Russian Federation). Surcharge for work during these hours cannot be less than 20% of the tariff rate for an hour of work at night (Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum amount of wage increases for work at night”).

We believe that there should be no difficulty in working overtime at night. It is necessary to calculate two additional payments to the employee: one for working at night, the other for processing.

Example 4

An employee worked 6 hours of overtime in May, 2 of which were at night. Employee salary - 35,000 rubles. Surcharge for night work in accordance with the Regulations on wages is 30% of the hourly wage rate for each hour of work.

1. We determine the hourly tariff rate - 218.75 rubles. (35,000 rubles / 160 hours (norm of working time in May 2017)).

2. Surcharge for overtime work will amount to 2,406.25 rubles. (218.75 x 2 hours x 1.5 + 218.75 rubles x 4 hours x 2).

3. Surcharge for work at night will be 131.25 rubles. (218.75 rubles x 2 hours x 30%).

The total salary of an employee for May will be 37,537.5 rubles. (35,000 + 2,406.25 - 131.25).

holiday overtime

The situation is somewhat more complicated with overtime that falls on holidays. Recall that the list of those is given in Art. 112 of the Labor Code of the Russian Federation. The following holidays are common throughout the country:

As a general rule, work on these days is subject to increased pay in accordance with the norms of Art. 153 of the Labor Code of the Russian Federation:

pieceworkers - at least at double piecework rates;

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

employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if work on a weekend or holiday was carried out within the monthly norm of working time, and in an amount of at least a double daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if the work was done in excess of the monthly norm of working time.

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

How do you pay for overtime on holidays? This issue is especially interesting for employers who have a summarized accounting of working hours.

To begin with, let's turn to Explanations No. 13 / P-21, approved by the Decree of the USSR State Committee for Labor, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No. 465 / P-21. According to paragraph 4, when calculating overtime hours, work on holidays performed in excess of the norm of working hours should not be taken into account, since it has already been paid in double size.

The Supreme Court in the Decision of November 30, 2005 No. GKPI05-1341 explained: both when working overtime, and when working on weekends and non-working holidays, the employee will exercise his labor activity in absolutely identical working conditions, namely during rest. And since the legal nature of overtime work and work on weekends and holidays is the same, payment in an increased amount at the same time on the basis of both Art. 152, as well as Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive.

Let's explain with an example.

Example 5

In May 2017, an employee worked according to a shift schedule for 20 days with a shift of 8 hours (1, 2, 4, 5, 7, 8, 10, 11, 13, 14, 16, 17, 19, 20, 22, 23, 25 , 26, 28, 29 May). According to the production calendar, the norm of working time in May 2017 is 160 hours. An employee, having worked 20 days, including a non-working holiday on May 1, worked 160 hours.

There is no overtime work in this accounting period, and work on a holiday must be paid at double the rate. But in this case, the employee does not have the right to provide another day of rest, since the work was carried out within the monthly norm of working time.

If the employee, according to the schedule, would have worked 21 days (plus May 31 to the named dates), then there would be an overtime of 8 hours (21 days x 8 hours - 160 hours). But it must be paid in a single amount, since May 1 (holiday) has already been paid in an increased amount (clause 4 of Clarification No. 13 / P-21).

And if the employee worked on May 31, for example, 10 hours, respectively, processing would be formed for 10 hours (20 days x 8 hours + 10 hours - 160 hours). In this case, the duration of work on the holiday on May 1 must be deducted from the total number of hours worked, and the rest must be paid as overtime hours. That is, out of 10 hours of processing, 8 are payable in a single amount, and 2 (10 - 8) in one and a half.

For your information: some employers with summarized accounting of working hours do not understand how to compare whether processing coincided with a holiday or it was processing on some other day. But in this case, it is not necessary to separately calculate whether the holiday coincided with overtime work, since the shift work implies that the duration of daily work may vary, and the employer must ensure that the working time for the accounting period does not exceed the normal number of working hours ( article 104 of the Labor Code of the Russian Federation). Accordingly, everything will be visible at the end of the accounting period after counting the number of hours worked and holidays that fell on this period.

Dismissal and overtime

We all know that upon dismissal on the last working day, the employee is paid all the amounts due to him. Upon dismissal of an employee who was assigned shift work with a summarized accounting of working time, before the end of the accounting period, the question often arises about the availability of overtime work and, accordingly, their payment.

Legislatively, this issue is not regulated in any way, therefore, in practice, two methods are used:

1. They do not pay overtime at all, since it is not possible to determine whether the employee worked overtime or not. After all, the number of overtime hours is determined at the end of the accounting period, and it has not been fully worked out.

2. Check for overtime work even before the end of the accounting period and, if any, are paid accordingly. To do this, calculate the normal working hours for the actually worked part of the accounting period and compare it with the number of hours actually worked in this part. Moreover, you need to compare with the duration of working hours established for specific employees. For example, if the organization is located in the regions of the Far North, it is impossible to calculate the norm of working hours based on a 40-hour working week - a reduced duration of 36 hours should be applied (see, for example, the Appeal ruling of the Khabarovsk Regional Court dated 02.07.2014 in case No. 33 -3953/2014).

We believe that employers using the first method grossly violate labor laws. After all, Art. 99 of the Labor Code of the Russian Federation does not establish a ban on the calculation of processing in case of dismissal of an employee before the end of the accounting period. The specified norm only states that in the classical situation (when the entire accounting period has been worked out), processing in one month is compensated by underwork in others, and that is why it is possible to determine whether the employee worked overtime only at the end of the accounting period.

If the accounting period is not fully worked out, you need to calculate the number of hours worked as follows:

calculate according to the production calendar the norm of time from the first working day to the day the employee leaves (based on the normal working hours for a particular employee), excluding the time of his absence from the workplace, when he retained his place of work (temporary disability, vacation, etc.), as well as the work performed by the employee on non-working holidays in excess of the normal working time;

If the number of hours actually worked is more than the norm, then the employee worked overtime. To calculate the number of hours of such work, it is necessary to subtract the employee's time norm from the number of hours actually worked.

Example 6

The employee has a summarized accounting of working time with a monthly accounting period. The employee wrote a letter of resignation, the last working day is 04/24/2017. According to the time sheet for the period from 04/01/2017 to 04/24/2017, the employee worked 135 hours, while he was on sick leave for 3 days. Find out if there was overtime.

1. We calculate the norm of the employee's working time. For the period from 04/01/2017 to 04/24/2017 there were 13 working days. days (16 working days - 3 sick days). Accordingly, the norm will be 104 hours.

2. According to the time sheet for the said period, 135 hours were worked.

Since the employee actually worked more than the norm, there were 29 hours of overtime (135 - 104). These hours are subject to increased payment in accordance with Art. 152 of the Labor Code of the Russian Federation.

Summarize

Overtime work is subject to increased pay. Difficulties are caused by processing on holidays and at night, as well as with the summarized accounting of working time. In case of overtime work at night, both the actual hours of work at night and overtime are subject to payment. But if overtime work on a holiday is included in the normal working time, it is paid in a single amount, since work on a holiday is already paid in an increased amount. If overtime is not included in the norm of working time, then it is paid according to the general rules. In addition, upon dismissal of an employee with a summarized accounting of working hours before the end of the accounting period, it is necessary to establish the presence of overtime, and if it took place, pay in accordance with Art. 153 of the Labor Code of the Russian Federation.

§ the first two hours of overtime work are paid at least 1.5 times;

§ for the following hours - not less than double the amount.

This is the minimum amount of increased pay for overtime work, which is guaranteed to all employees without exception, regardless of the place of work. A collective agreement, a local act or an employment contract may provide for higher rates of payment for overtime work. For example, it may be established that all overtime hours are paid at double the rate.

However, if your organization does not have a collective agreement, the procedure and amount of payment for overtime work is not defined either in the local act of the employer or in the agreement concluded with you. employment contract, then this is not a reason for the employer to refuse to pay them in the amount established in Article 152 of the Labor Code.

IMPORTANT!

Please note that the law establishes only an increased amount of overtime pay, but does not answer the question: is payment made in 1.5 or 2 sizes of what amount? From the “naked” tariff rate, salary or from the tariff rate, salary, taking into account charges for work on weekends, holidays, for work at night?

Therefore, the first thing to be determined in advance in the collective agreement, the local regulation of the employer or the employment contract, in which order the amount of overtime pay is calculated:

§ whether only the tariff rate (salary) of the employee or the amount of earnings will be taken into account, i.e. tariff rate (salary), taking into account additional payments and allowances that are of a permanent nature, for example, for night work, for combining professions and positions, etc.

Payment for overtime work with daily accounting of working time

Daily recording of working time is carried out under such working time regimes as normal, reduced working hours and part-time work time(we talked about them above).

Under these conditions, work schedules are drawn up within the norm of working time - daily and weekly, and the employee daily works out a number of hours that do not exceed the norm. For example, we have a weekly working time norm of 40 hours. Accordingly, the daily norm of working time for an employee will vary depending on the type of working week - 5-day or 6-day, and can be from 8 hours a day or less.

If you work in such a mode of working hours and your wages are calculated based on the hourly tariff rate, then the calculation of payment for overtime work will be made according to the formula:

Hourly rate * 1.5 * 2 hours

For subsequent overtime hours:

Hourly rate * 2 * remaining number of overtime hours.

For example.The employee works a 6-day work week. He has an hourly rate of 75 rubles. In March 2008, the employee fully worked out the norm of working time, that is, 159 hours. Plus March 17, 2008. the employee was involved in overtime work, lasting 1.5 hours. And on March 21, the employee worked an additional 4 hours.

Overtime pay will be:

The employee worked only 1.5 hours, so the calculation is made in one and a half times for 1.5 hours of work:

75 rubles * 1.5 * 1.5 hours = 168.75 rubles.

For the first two hours of overtime:

75 rub. * 1.5 * 2 hours = 225 rubles.

For the remaining two hours:

75 rubles * 2 * 2 hours = 300 rubles.

In total, for 5.5 hours of overtime work in March, the employee will receive an additional 693.75 rubles. (168, 75 rubles + 225 rubles + 300 rubles).

If an employee has a daily wage rate, or a salary or monthly wage rate, then the employee's hourly rate will need to be calculated to pay for overtime work.

Most often, the calculation of the hourly rate of an employee is done in two ways:

1). Hourly rate \u003d salary (monthly tariff rate) / number of working hours in a given month according to the production calendar.

2). Average hourly rate \u003d salary (monthly tariff rate) / average monthly number of working hours.

Average monthly working hours = number of working hours per year / 12 months.

For example. The employee works a 5-day, 40-hour work week. He has a monthly tariff rate of 20,000 rubles.

February 2008 the employee worked in full, that is, 20 working days, which is 159 hours. Due to production needs, the employee was involved in this month to work outside the normal working hours. They worked overtime: February 4 - 4 hours, February 20 - 3 hours.

We will calculate the payment for overtime work according to the first option.

1. Determine the size of the hourly tariff rate.

20 000 rub. / 159 hours = 125, 786 rubles.

2. We determine the amount of payment for overtime work.

first two hours:

next 2 hours:

125, 786 * 2 * 2 hours = 503, 144 rubles.

Total: 377, 376 rubles. + 503, 144 rubles. = 880, 504 rubles.

first two hours:

125, 786 * 1.5 * 2 hours. = 377, 376 rubles.

next business hours:

125, 786 * 2 * 1 hour. = 251, 572 rubles.

Total: 377, 376 rubles. + 251, 572 rubles. = 628, 948 rubles.

3. In total for 7 hours of overtime work, the employee is entitled to:

880, 504 rubles + 628, 948 rubles. = 1 509, 452 rubles.

If, in this situation, we use the second method of calculating the hourly rate of an employee, then we get the following:

1. Determine the average monthly number of working hours in 2008.

1993 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.

20 000 rub. / 166, 083 hours. = 120, 421 rubles.

3. We calculate the amount of payment for overtime work:

120, 421 rub. * 1.5 *2 hour. + RUB 120,421 * 2 * 2 hours. = 361, 263 rubles. + 481, 648 rubles. = 842, 947 rubles.

120, 421 rubles * 1.5 * 2 hours + 120.421 * 2 * 1 hour = 361.263 rubles. + 240, 842 rubles. = 602, 105 rubles.

In total for 7 hours of overtime work, the payment will be:

842, 947 rubles. + 602, 105 rubles. = 1 445, 052 rubles.

Obviously, with the second method of calculating the hourly rate, the employee “loses” in wages compared to the previous calculation option: in the first case, 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 all the same conditions as an example, but change the month of work from February to July, then the situation will change in favor of the employee. In other words, it will be more profitable for him to use the second method of calculating overtime pay.

Monthly norm of working hours in July 2008. is 184 hours.

In the first calculation option, the employee will receive for overtime

20,000 rubles / 184 hours = 108.69 rubles - the hourly rate of the worker.

108.69 rubles * 1.5 * 2 hours + 108.69 * 2 * 2 hours = 326.07 rubles. + 434, 76 rubles. \u003d 760, 83 rubles. - for February 4

108.69 rubles * 1.5 * 2 hours + 108.69 * 2 * 1 hour = 326.07 rubles. + 217, 38 rub. = 543.45 rubles. - February 20th.

In total, for 7 hours of overtime work, the employee will receive 760.83 rubles. + 543.45 rub. = 1 304, 28 rubles.

With the second method of calculation, the employee will receive 1,445,052 rubles for overtime work, that is, 140.77 rubles. more than in the first calculation method.

Thus, it is more profitable for the employee when the second method of calculating the hourly rate is applied if overtime work takes place in such months as April (175 hours), July (184 hours), August (168 hours), September (176 hours), October (184 hours), December (183 hours).

Non-appearance of shifts, failures and breakdowns of equipment, the need to prevent damage to property, issues that need to be resolved in a short time - common situations in practice commercial enterprises. In order to complete the set volume of tasks in a timely manner, the management asks the staff to stay in the service. In order not to violate the norms of the Labor Code of the Russian Federation, the employer must be able to take into account overtime in a special program and know how to calculate overtime.

The concept of overtime work is set out in Art. 99 of the Labor Code of the Russian Federation. It has two essential characteristics:

The initiator of the processing is the employing company, and not the specialist himself.
The employee stays at the enterprise beyond his working hours or exceeds the hours provided for the accounting period (for example, quarter, year).

In Art. 152 of the Labor Code of the Russian Federation states that remuneration is due to specialists for processing. There are two compensation options:

higher payment;
providing time off, commensurate with the processing in duration.

The increased pay assumes that for the first two hours of overtime, the specialist receives 1.5 of the standard rate, for the subsequent - its double equivalent.

If a specialist wishes to receive a day off instead of financial compensation, the “extra” time is rewarded in the usual amount, and additional hours of rest are not paid.

The calculation of processing, the procedure for its monetary payment or compensation for time off are fixed in the local acts of the enterprise. They prescribe formulas for calculating remuneration and other significant points that make it possible to prevent disputes and conflicts with personnel.

How is processing recorded?

In Art. 99 of the Labor Code of the Russian Federation establishes restrictions for firms-employers that involve personnel in overtime work. The duration of processing cannot exceed:

4 hours for two days in a row;
120 hours per calendar year.

In order not to violate legislative directives and avoid problems with labor inspection, the employing company must keep records of overtime work. For these purposes, a spreadsheet is used. The company has the right to apply its unified version (T-12, T-13) or develop own sample, which meets the requirements of the Labor Code of the Russian Federation.

When a specialist stays at work overtime, the accountant or personnel officer involved in maintaining the time sheet puts down in the document letter designation"FROM". The number of "extra" hours is written next to it.

From the provisions of the current legislation, it follows that the specialist's time off must also be reflected in the report card. If the employee was given a whole day of additional rest, the letter “HB” is affixed.

What if the employee did not work for the whole day, but he was allowed to leave earlier or come later on account of overtime? It is advisable to create an additional letter designation, for example, "DV". Its introduction is carried out with the help of an order or order of the head of the company. Next to the code is the number of hours when the specialist was actually absent.

How to calculate the tariff rate for determining remuneration for processing?

Art. 159 of the Labor Code of the Russian Federation does not provide clarifications regarding the procedure for calculating the tariff rate for overtime pay. In practice, there are two approaches used by Russian companies:

Based on average monthly working hours

The formula for calculating the tariff rate is as follows:

TS \u003d O / MF,

where MF is the average monthly number of working hours. It is calculated as:

MF = Annual rate of hours / 12.

The annual rate can be found in the production calendar. For example, in 2017 it is 1973 hours.

According to the production calendar, the annual production rate for employees of hazardous industries is 1775.4 hours. Divide this value by 12 to find the monthly amount:

1775,4/12 = 147,95.

Let's say the salary of a production employee is 40 thousand rubles. His tariff rate per hour is determined by the formula:

TS \u003d 40000 / 147.95 \u003d 270.36 rubles.

The advantage of this method is equal payment to staff for overtime, regardless of the month in which they are taken into account. For the same number of hours, specialists will receive the same pay in both short January and long August.

Based on the normal number of hours in a month

The calculation of overtime hours is based on the normative indicator for a particular month, taken from the production calendar. With this approach, the cost of processing the same duration in different months will vary.

The monthly production rate for October 2017 for specialists in hazardous industries is 176 hours. The salary of an employee is 40 thousand rubles. Find his hourly rate:

TS \u003d 40000/176 \u003d 227.27 rubles.

If the employee worked in January, where there are 136 working hours, the tariff rate would be equal to:

TS \u003d 40000/136 \u003d 294.12 rubles.

According to the current clarifications of the Ministry of Health, in both cases, a “bare” salary is taken to calculate the tariff rate, i.e. wages excluding bonuses and incentives.

From a legal point of view, both calculation algorithms are legitimate, but staff may have questions about the formula used by the firm. To avoid unnecessary conflicts, the management of the organization fixes the chosen order in local acts.

The procedure for paying overtime under different systems of accounting for working time

Depending on the characteristics of the working regime at the enterprise, its management has the right to choose a convenient accounting system: daily, weekly summarized. The latter allows the weekly maximum of 40 hours to be exceeded if the indicator later levels off over the accounting period (month, quarter, year).

The simplest case for calculation is daily accounting of hours worked. The employing firm proceeds from the norm of 40 hours a week and distributes them in a convenient way: for a five-day or six-day period. The Labor Code of the Russian Federation stipulates that for certain categories of specialists, the duration of the work week is reduced. These include:

specialists of hazardous and hazardous industries;
underage workers;
persons with disabilities;
women in the countryside;
teachers and educators, etc.

If, for example, the working week for a particular profession is 36 hours, anything worked in excess is considered overtime.

Let's give an example of how to calculate overtime hours for a specialist on a standard five-day week. Accountant Petrova A.A. working from 9 am to 6 pm. IN reporting period her superiors asked her to stay until 8 pm in order to strike a balance. This means that Petrova's overtime work is two hours, they need to be paid at the rate of one and a half.

Let's say the hourly rate of an accountant is 300 rubles. This means that for processing she is entitled to: 300 * 2 * 1.5 \u003d 900 rubles.

Summary accounting is more difficult to calculate. In one week, a specialist may not work out the prescribed 40 hours, in the second - to process. The data is “tallyed” according to the results of the accounting period, which, according to the Labor Code of the Russian Federation, does not exceed a year.

Let's look at an example of how a specialist's overtime hours are calculated.

By the working hours of the locksmith Ivanov B.B. aggregate accounting is applied. His hourly rate is 200 rubles. In Q3 2017, he worked 524 hours. According to the production calendar, the production rate for a 40-hour week is 520.

The calculation of processing for overtime pay is made according to the formula: 524 - 520 = 4 hours. Of these, 2 hours must be paid at a one and a half rate, 2 hours - at a double rate. Petrov's total remuneration will be: 200 * 2 * 1.5 + 200 * 2 * 2 \u003d 1,400 rubles.

How to calculate remuneration for processing a pieceworker?

Employees accepted into the piecework system receive wages based on the number of units produced. This measure is aimed at increasing their productivity. To calculate the cash reward for processing, you need to act according to the following algorithm:

products for the first 2 hours of delay at work are paid at one and a half rates;

production for the rest of the time - doubled.

Specialist Sidorov V.V. working on piece system, receiving for each manufactured part 200 rubles. He had to stay on shift for three hours. During this time, he made 5 parts: 3 in the first two hours and 2 in the third.

The monetary reward is calculated according to the formula: 3*200*1.5+2*200*2 = 1700 rubles.

How is night overtime paid?

According to the rules dictated by Art. 96 of the Labor Code of the Russian Federation, payment for work at night (from 11 pm to 6 am) must be at least 20% higher than the daily wage rate. The employing company has the right to establish an increased amount of remuneration, fixing it in internal regulations.

If a specialist works overtime at night, additional time is paid at one and a half rate for the first two hours and doubled for the next. The night allowance is calculated separately and added to the result.

Consider an example of calculating overtime pay at night. Laborer Gavrilov I.I. overworked at night for one hour. His hourly rate is 200 rubles. How to determine the amount of monetary compensation?

We use the formula:

Reward \u003d 200 * 1.5 + 200 * 0.2 \u003d 340 rubles.

Of this amount, 300 rubles. - payment for overtime work, and 40 rubles. - overnight allowance.

How to provide rest time for processing?

The current legislation allows the employer, with the consent of the specialist, to replace the monetary reward with additional rest time. In this situation, "extra" hours are paid at the rate of a single hourly rate, and the time off is not paid.

The duration of additional rest is not covered by the legislation. The only restriction has been established: the day off cannot be shorter than the processing of a specialist in the accounting period.

In Art. 152 of the Labor Code of the Russian Federation does not contain specifics on how exactly an employee should notify the administration of an enterprise about decision: write a statement, report verbally, etc. The timing of the granting of time off is also not regulated.

It is assumed that the issue of obtaining rest will be considered in the internal regulations, local acts of the employer. They indicate how you need to express your will to the leadership, in what time frame, how many hours off you can get.

In practice, in order to receive time off, specialists write applications and submit them to the personnel department. The document states:

name of the company and full name of the general director;
position and full name of the specialist;
expressing a desire to receive additional rest;
date of its provision and time interval;
employee's signature.

Upon receipt of the application, personnel officers prepare an order to grant time off. Its unified form has not been established, the company has the right to develop its own sample, which will contain the following information:

name of company;
number and date personnel document, place of compilation;
position and name of the employee;
date and time of approved time off for processing;
number and date of the statement-grounds;
signature of the CEO of the company.

The order is given for familiarization to the employee who affixes a handwritten signature on the document.

It is possible that the employee and the organization, before the time of processing, agreed on the date and time interval for additional rest, chose this measure as preferable. If the decision is made in advance, it can be written in the text of the order on involvement in overtime work. Then an additional personnel document for the provision of time off is not required.

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