Designations and codes in the time sheet. How to reflect overtime hours on a timesheet? Overtime in the 1s working time sheet
We prepare documents for engaging in overtime work
We have looked at how overtime hours are indicated on the timesheet. How are they taken into account during the working year? There is also complete freedom of choice here. If the company is small and there are few overtime hours, then it is enough to record them in an accounting program. It is not so difficult to search in it; you can view data on working hours for each employee.
But if the number is large, and “overtime” is in order, then it is more rational to keep a whole log of overtime hours. This makes it easier to ensure that the total number of overtime hours does not exceed 120 per year. You can also note in the journal how overtime is compensated - with money or additional rest.
By the way, the law provides the employee with the opportunity to choose how to receive compensation (Article 152 of the Labor Code of the Russian Federation). It is advisable to immediately indicate the compensation option chosen by the employee in the order for involvement in overtime work.
If the employee has chosen rest, then overtime work is paid in a single amount, and the employee is provided with hours of rest (their number is equal to the number of overtime hours), and not the whole day. The law does not oblige the employer to provide additional rest at a time convenient for the employee, inviting the parties to agree on rest time in exchange for overtime hours worked. These rest hours are not paid. But how to reflect them on the report card is the problem. The fact is that the unified form only provides a code for an additional day off without pay (“NV” or “28”). But there is no such code for watches.
In fact, the Labor Code proposes that the employer prescribe in a local act the procedure for engaging in overtime work, the procedure for providing additional days of rest and the mechanism for calculating monetary compensation. I will talk about this mechanism in the next article.
Many workers have to work overtime in the evenings, and even on weekends and holidays. Such situations are not uncommon for accounting and personnel services: company directors like to work after the official end of the working day. Task: to convince the manager that in order to efficiently complete sudden urgent evening tasks, employees need appropriate motivation. In addition, all these cases of additional labor costs must be under special control and require correct registration, accurate accounting and appropriate compensation.
Overtime concept
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 cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period (Part 1 of Article 99 of the Labor Code of the Russian Federation, Letter of Rostrud dated 02.12.2009 N 3567-6-1).
Such an initiative by the employer must be reflected in the relevant organizational and administrative document.
Example. A company employee regularly stays in the office after the end of the working day and considers his work overtime. Let's figure out if this is really so. In this case, it all depends on whose initiative the employee is delayed - by order of the manager or of his own free will. Overtime work is recognized only when it is performed on behalf of management. In this case, the employee must give his written consent. If an employee remains to perform unfinished work on his own initiative, it is not considered overtime. In other words, if an employee himself is regularly late at work and this is not documented in any way, it will be difficult for him to prove the existence of overtime and demand. In such a situation, the employee should stop staying at work on his own initiative and wait until management issues an order or instruction, receives the employee’s written consent and puts overtime work on the report card.
As follows from the definition of overtime work (Article 99 of the Labor Code of the Russian Federation), its use in most cases is forced by the employer due to some circumstances or violations in the course of business activities (production process) and is of an exceptional nature.
For this reason, overtime work cannot be planned in advance in the production schedule (see Letter of Rostrud dated 06/07/2008 N 1316-6-1, Cassation ruling of the Supreme Court of the Republic of Karelia dated 04/13/2010).
Depending on the procedure for recording working time, overtime will be work that is performed at the initiative of the employer outside (Article 99 of the Labor Code of the Russian Federation):
- the established duration of daily work for this category of workers (for example, eight hours a day);
- with normal recording of working hours;
- the normal number of working hours for the accounting period (month, quarter, year) - with summarized accounting of working hours.
The duration of overtime work for an employee at the main place of work should not exceed four hours for each employee for two consecutive days and 120 hours per year (Part 6 of Article 99 of the Labor Code of the Russian Federation). For car drivers, when accounting for working hours in total, overtime work during a working day (shift) together with scheduled work should not exceed 12 hours. The exception is cases when it is necessary to complete a trip or a replacement does not show up (clause 23 of the Regulations on the peculiarities of working hours and rest time for car drivers, approved by Order of the Ministry of Transport of Russia dated August 20, 2004 N 15).
Example. A company employee leaves work exactly at 18:00, without having time to do all the work. Let's figure out whether the employer can fire him for failure to fulfill his job duties. If the employment contract and internal labor regulations of the company indicate the end of the working day as 18 hours, there are no grounds for dismissal. It is illegal. However, in such a situation, perhaps we are talking about insufficient qualifications of the employee. And for this reason, the employee systematically does not have time to fulfill his duties during the working day. Then the employer has the right to hold such an employee accountable up to and including dismissal in accordance with Art. Art. 192, 193 Labor Code of the Russian Federation. But let’s imagine that the company’s management is interested in the employee. And the volume of work is such that the employee has to constantly stay late at work. In such a situation, it is better for the employer to establish an irregular work schedule for him and provide additional paid leave for this. If this is not possible, then each time you will have to issue an order requiring you to work overtime with increased pay.
For employees with reduced working hours, work outside of it is also recognized as overtime.
Note! To recognize overtime as overtime, the initiative to involve an employee in working overtime must come from the manager. Therefore, it is important that each case of involvement in overtime work is formalized by order of the manager. At the same time, the content of overtime work may not correspond to the employee’s labor function established by the employment contract. If an employee, at his own request and discretion, came to work earlier or was late for several hours in the evening, such work will not be considered overtime and, as a result, will neither be paid nor taken into account when determining the number of hours worked (Article 99 of the Labor Code of the Russian Federation, Letter Rostruda dated March 18, 2008 N 658-6-0). The work of employees who have an irregular working day (Article 97, 101 of the Labor Code of the Russian Federation, Letter of Rostrud dated 06/07/2008 N 1316-6-1) or who work part-time is also not considered overtime, although it is performed outside the working day. (Article 60.1 of the Labor Code of the Russian Federation).
Regarding the overtime limit for part-time workers, the following must be kept in mind. The length of the working day for them cannot exceed four hours (they can be recruited to work full-time only on days free from their main work). In addition, the norm of working time for a month (or another accounting period) for them should not exceed half of the monthly norm of working time (norm of working time for another accounting period) in accordance with the production calendar (Article 284 of the Labor Code of the Russian Federation).
At the same time, for part-time workers, there is a general limitation on the duration of overtime work - no more than four hours for two days in a row and no more than 120 hours per year (Article 99 of the Labor Code of the Russian Federation).
Because of these strict restrictions, the employer must ensure that each employee's overtime hours are accurately recorded. The employer must keep such records in the working time sheet according to forms N N T-12, T-13, approved. Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1. Grounds - Part 7 of Art. 99 Labor Code of the Russian Federation, clause 2 art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, paragraph 1 of Art. 252, art. 313 Tax Code of the Russian Federation.
To do this, in column 4 of form N T-13 (columns 4 or 6 of form N T-12), you must mark the letter code “C” or the digital code “04”, and below it indicate the number of hours and minutes worked overtime (clause 2 Instructions for the use and completion of forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1).
Example. Violation of the requirements of Art. 99 of the Labor Code of the Russian Federation, clause 25 of the Regulations on the peculiarities of the working hours and rest periods of car drivers, approved. Order of the Ministry of Transport of Russia dated August 20, 2004 N 15, when organizing the work of drivers, served as the basis for bringing the employer to administrative liability under Part 3 of Art. 14.1 Code of Administrative Offenses of the Russian Federation. The employer’s argument that he committed this violation in a state of extreme necessity - due to the lack of the required number of drivers in order to adequately provide the population with passenger transportation services - was rejected by the court (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 22, 2010 in case No. A31-8013 /2009).
Involvement in overtime work should not be systematic; it can occur sporadically in certain cases (see Letter of Rostrud dated 06/07/2008 N 1316-6-1).
If the procedure for involving an employee in overtime work is violated, the employer is liable in the form of an administrative fine (part 1 of article 5.27, part 3 of article 2.1, part 1 of article 23.12 of the Code of Administrative Offenses of the Russian Federation, Resolution of the Federal Antimonopoly Service of the Central District dated March 14, 2006, 21.03. 2006 in case N A08-10945/05-21):
- for officials - in the amount of 1000 to 5000 rubles;
- for legal entities - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days.
Moreover, the employer’s violation of the procedure for engaging in overtime work (for example, exceeding the maximum permissible number of hours of overtime work per year) should not affect the employee’s right to payment for overtime work.
The overtime work regime must be distinguished from the irregular working day regime. Their differences and similarities are given in table. 1.
Table 1
Overtime and irregular working hours
|
Criteria |
Operating modes |
|
|
irregular |
overtime work |
|
|
Performance |
Only within the framework of labor |
As for labor function, |
|
Circle of employees |
Only employees |
Any employees subject to |
|
Worker Boundaries |
Involvement in work outside the established |
|
|
Availability |
Maximum number of hours |
Should not exceed for |
|
Reflection in |
Special code for |
Letter code "C" or |
|
Availability of condition |
Condition about non-standardized |
An employment contract should not |
|
Written |
Not required |
Not required only |
|
Taking into account opinions |
Not required |
Required in cases |
|
Order form |
Both in written form and |
Written form. Every |
|
Compensation |
additional charges |
At the employee's choice |
Registration of involvement in overtime work
Depending on the reasons for the need for overtime work, involvement in such work can be carried out either with or without the employee’s consent (see Table 2).
table 2
Procedure for engaging in overtime work
|
Without agreement |
Written agreement |
Written consent of the employee |
|
Closed list |
Closed list |
All other cases |
|
For refusing |
For refusing |
For refusing overtime work |
Involvement in overtime work without the employee’s consent
In emergency circumstances, the employer has the right to involve an employee in overtime work without his consent. Such exceptional circumstances include the need to carry out work (Part 3 of Article 99 of the Labor Code of the Russian Federation):
- to prevent a catastrophe, industrial accident or eliminate their consequences, as well as the consequences of a natural disaster;
- to eliminate unforeseen circumstances that disrupt the normal functioning of water supply, gas supply, heating, lighting, sewerage, transport, and communications systems;
- caused by the introduction of a state of emergency or martial law, in the event of a disaster or its threat (fires, floods, epidemics) and in other cases threatening the life or normal living conditions of the population.
This is a closed list of grounds for engaging in overtime work without the employee’s consent.
In the listed cases, the employer only needs to issue an order to involve employees in overtime work and familiarize the employees with it against signature.
If an employee refuses to work, he can be reprimanded or reprimanded (Articles 192, 193 of the Labor Code of the Russian Federation).
Involvement in overtime work with the consent of the employee
The employer is required to obtain the employee’s written consent for overtime work if it is performed (Part 2 of Article 99 of the Labor Code of the Russian Federation):
- to complete work that has already begun, which could not be completed during the working day due to an unforeseen delay due to technical production conditions, if failure to complete it may result in damage or destruction of property (in particular, the property of the employer) or create a threat to life and health of people;
- during temporary work on the repair and restoration of mechanisms or structures, when their malfunction can lead to the cessation of work of a significant number of workers;
- if the replacement employee fails to appear, if the work does not allow a break.
This is a closed list of cases when the employer has the right to involve an employee in overtime work with his written consent, and the employee has the right to refuse to perform overtime work. An employee’s refusal cannot be equated to a violation of labor discipline. According to Art. 379 of the Labor Code of the Russian Federation, in order to protect his labor rights, an employee may refuse to perform work not provided for by the employment contract. He must notify the employer of this in writing. This rule does not apply in situations listed in Part 3 of Art. 99 of the Labor Code of the Russian Federation, when the employee’s consent to overtime work is not required.
Involvement in such overtime work is formalized by issuing a corresponding order, with which employees must be familiarized with signature. The written consent of employees can be drawn up either on the same order, by entering additional details into it: “I agree/disagree with the involvement in overtime work. Signature, full name of the employee, date,” or draw up a separate document, for example, a notice of involvement to overtime work.
Involvement in overtime work with the consent of the employee and taking into account the opinion of the trade union (if there is one)
In all other cases of involvement in overtime work, the written consent of the employee and consideration of the opinion of the elected body of the primary trade union organization is required (Part 4 of Article 99 of the Labor Code of the Russian Federation). Considering that such cases are not defined by labor legislation, it is advisable to include an open list of them in the text of the collective (labor) agreement and (or) in the local regulatory act of the employer.
In such cases, after receiving consent from the employee, the draft order on involvement in overtime work must be sent to the trade union committee. And only after receiving the opinion of the trade union committee (either positive or negative) should an order be issued to involve workers in overtime work (Article 372 of the Labor Code of the Russian Federation), which should be familiarized to the workers against signature. The employee’s written consent must be drawn up either on the same order, or a notice of involvement in overtime work must be drawn up. For refusal to work overtime in these cases, a disciplinary sanction cannot be applied to an employee.
In all cases of involvement in overtime work (both with the employee’s consent and without it), it is necessary to remember about special categories of workers who, under no circumstances (even with their consent), cannot be involved in overtime work.
These, in particular, include pregnant women, employees during the period of the apprenticeship contract, and minor workers (part 5 of article 99, part 1 of article 259, part 3 of article 203, article 268 of the Labor Code of the Russian Federation). The exception is minor athletes (Part 3 of Article 348.8 of the Labor Code of the Russian Federation), as well as creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or ) performance (exhibition) of works (Article 268 of the Labor Code of the Russian Federation). The list of works, professions, positions of these workers is approved. Decree of the Government of the Russian Federation dated April 28, 2007 N 252.
With written consent and in the absence of a ban on working overtime for health reasons, in accordance with a medical report, it is allowed to be involved in overtime work in all cases:
- disabled people (Part 5 of Article 99 of the Labor Code of the Russian Federation);
- women with children under three years of age (part 5 of article 99, part 2 of article 259 of the Labor Code of the Russian Federation);
- mothers and fathers raising children under the age of five without a spouse (parts 2, 3 of Article 259 of the Labor Code of the Russian Federation);
- workers with disabled children (Parts 2, 3 of Article 259 of the Labor Code of the Russian Federation);
- workers caring for sick family members (Parts 2, 3 of Article 259 of the Labor Code of the Russian Federation).
In this case, it is necessary to familiarize such employees with their signature on their right to refuse overtime work (part 5 of article 99, part 2 of article 259, article 264 of the Labor Code of the Russian Federation).
A number of additional guarantees for employees are provided for in industry agreements (regulations).
As noted above, each specific case of involving an employee in overtime work must be formalized by a separate order (instruction) of the manager. There is no unified form for this document, so it is compiled in any form.
The order (instruction) must state the reasons for the need for overtime work, must list the employees involved, the duration of overtime work and indicate the procedure for paying for overtime work.
The overtime work time actually worked by each employee must be reflected in the working time sheet (forms N N T-12, T-13, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1).
The procedure for documenting overtime work will be as follows (see Table 3).
Table 3
Algorithm for the employer's actions when engaging an employee to work overtime under Art. 99 Labor Code of the Russian Federation
|
Decor |
We get |
|
|||
|
Register |
|||||
|
We direct |
|||||
|
We get |
|||||
|
We direct |
|||||
|
By |
According to part 2 |
According to part 4 |
|||
|
Decor |
Not required |
Compiling |
Free form. |
||
|
We get |
|||||
|
We direct |
|||||
|
Issuance of an order |
Compiling |
Free form. In the document |
|||
|
We send the draft order to |
|||||
|
We get the opinion of the trade union committee |
|||||
|
We sign the order. |
|||||
|
Marks in |
Marking the time |
Unified forms N T-12 |
|||
|
Compensation |
We count the subjects |
||||
|
or payment |
We are drawing up a project |
Free form of order. |
|||
|
or |
We draw up an order |
Free form of order. |
|||
Note! You cannot issue one order (instruction) on overtime work for a month, quarter or year at once. It is also impossible to prepare and approve in advance lists of workers involved in overtime work in the future. The collective agreement and (or) employment contracts, as well as the employer’s local regulations, should not contain conditions that pre-confirm the employee’s consent to overtime work in the future. In this regard, we recommend that companies analyze tests of these documents to see if they contain, for example, the following phrase: “By order of the Employer, the Employee agrees to work overtime.”
Compensation for overtime work
According to Art. 152 of the Labor Code of the Russian Federation, overtime work is compensated at the employee’s choice with increased pay or the provision of additional rest time (see Table 4).
Table 4
Procedure for compensation for overtime work
|
Compensation for overtime work at the employee’s choice (Article 152 of the Labor Code of the Russian Federation) |
|
|
Increased pay |
Providing additional |
|
During the first two hours of work - no less than |
|
|
Higher booster size |
|
Article 152 of the Labor Code of the Russian Federation is very laconic; its norms indicate only the size of the increasing coefficients for the corresponding hours of work, without naming either the basis for their application or the calculation algorithm itself. This article also makes no mention of overtime pay if it occurs at night, on weekends, or on non-working holidays.
In this regard, in practice the following questions often arise:
- what to take to calculate the base - only the tariff part of the salary (tariff rate, salary) or also consider additional payments and allowances to them (if any);
- how to determine the cost of an hour of overtime work for an employee whose salary or monthly tariff rate is established;
- which hours of work are paid at one and a half times the rate, and which are paid at double the rate when accounting for working hours together;
- how to pay for overtime night work (both as overtime and as night work, or only as overtime, or only as night work);
- how to pay for overtime work on weekends and non-working holidays (both as overtime and as work on weekends and holidays, or only as overtime, or only as work on weekends and holidays).
Let's consider them.
1. Basis for calculating coefficients. To determine it, you can apply labor law norms by analogy.
Note! Analogy is the resolution of any case not directly regulated by law, by applying a legal norm regulating relations of a similar nature (analogy of law) or on the basis of general legal principles (analogy of law). Analogy is used only as a last resort and serves as a means of filling gaps in the law.
Since Art. 152 of the Labor Code of the Russian Federation does not define the basis for the application of increasing coefficients; the provisions of Art. 153 of the Labor Code of the Russian Federation, regulating payment for work on weekends and non-working holidays in relation to the daily or hourly tariff rate, the daily or hourly part of the official salary, and for piece workers - to piece rates.
Accordingly, it is advisable to provide for the following procedure in a collective or labor agreement or a local regulatory act (for example, in the Regulations on Remuneration):
“The basis for the application of increasing payment coefficients for overtime work are, for the relevant categories of workers, piece rates, a daily or hourly tariff rate, a daily or hourly part of the official salary (excluding additional payments and allowances).
Payment for overtime work (if the employee chooses this form of compensation) is made in the following order:
- for piece workers - for the first two hours of overtime work at one and a half piece rates, starting from the third hour of overtime work and further - at double piece rates;
- employees whose work is paid at daily and hourly tariff rates - for the first two hours of overtime work in the amount of one and a half daily or hourly tariff rate, starting from the third hour of overtime work and further - in the amount of double daily or hourly tariff rate;
- employees receiving a salary (official salary) - for the first two hours of overtime work in the amount of one and a half daily or hourly rate (part of the salary (official salary) for a day or hour of work), starting from the third hour of overtime work and further - in the amount of double daily or hourly rate (part of the salary (official salary) for a day or hour of work)."
The employer also has the right to establish that in cases where overtime work is performed by an employee for the same job function for which additional payments and allowances are established, they are taken into account when paying overtime work.
2. The cost of an hour of overtime work for an employee whose salary or monthly tariff rate is established.
As is known, the norm of working hours according to the production calendar varies by month during the calendar year.
And the amount of wages of such an employee does not depend on the number of working hours in a particular month, if the standard working hours for this month are worked in full according to the production calendar.
In relation to the situation under consideration, it is advisable to apply the following formula:
Hourly part of the salary (hourly tariff rate) = Monthly salary (monthly tariff rate): (Normal working hours for a calendar year according to the production calendar (for a given employee): 12 months).
The proposed calculation will allow the cost of an hour of work for all categories of workers to be calculated on the basis of equal conditions, and its value will not depend on the number of working hours in the corresponding month, since the formula uses the indicator “average monthly number of working hours in a specific calendar year.” The average monthly number of working hours, according to the production calendar for 2012, is given in table. 5.
Table 5
Average monthly working hours in 2012
Payment for overtime hours with summarized recording of working hours
The difficulty in this case is due to the fact that the employee is required to work overtime on certain days.
In this case, the number of overtime hours is calculated based on the results of the accounting period (month, quarter, other period) (Articles 99, 104 of the Labor Code of the Russian Federation).
Therefore, it is impossible to count the hours of overtime work separately for each day of involvement in overtime work. In the situation under consideration, increased pay for overtime work should be determined only based on the results of the accounting period using the formula:
The number of hours worked by the employee overtime (including the first 2 hours are paid with k >= 1.5, starting from the 3rd hour - with k >= 2.0) = Total number of hours worked in the accounting period - Quantity working hours in the accounting period according to the norm.
The employer has the right to establish in a local regulatory act another, optimal for him, procedure for calculating the hourly part of the salary (hourly tariff rate).
For example, when recording by the day, apply the norm of working hours according to the production calendar in the month of involvement in overtime work, and when recording in aggregate - the average monthly number of working hours for the accounting period.
Overtime at night
Work in the period from 22 to 6 hours refers to night work, restrictions on which for individual workers are established by Art. 96 Labor Code of the Russian Federation.
The employer sets the specific amount of additional payment for work at night, but it cannot be less than 20% of the hourly tariff rate (hourly part of the salary) per hour of work at night (Part 2 of Article 154 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated July 22. 2008 N 554 "On the minimum amount of increase in wages for work at night"). It must be provided for in an employment or collective agreement or local regulation. Additional payments for night work may be provided for in industry tariff agreements.
If there is a need for an employee to work overtime at night, then such work (subject to the procedure for attracting an employee to such work established by Articles 99, 96 of the Labor Code of the Russian Federation) is paid both as overtime and as night work (Article 152, 154 Labor Code of the Russian Federation). In this case, the amount of additional payment should be calculated as follows: separately for overtime work and separately for night work. In this case, increasing coefficients are not multiplied, unless otherwise established in the local regulatory act of the employer.
Example. June 25, 2012 to the referent of Alpha LLC, A.A. Smirnov. was instructed (with his consent) to work overtime - from 19.00 to 24.00 (Moscow time) to organize video negotiations in the conference room with American partners in New York in order to clarify important details of a joint business project to open a chain of coffee shops.
The employee has a five-day working week, the working day is 8 hours (from 10.00 to 19.00), and the lunch break is 1 hour.
The official salary of the assistant is 50,000 rubles.
The duration of normal working hours in 2012, in accordance with the production calendar, is 1986 hours.
According to the Labor Remuneration Regulations in force at Alpha LLC, overtime payment is made for the first two hours in the amount of one and a half hourly portion of the salary, and for subsequent hours - in double the amount, and additional payment for night work is made with k = 0, 2 hourly parts of the official salary.
All overtime hours worked from 19.00 to 24.00 must be paid as overtime according to the rules of Art. 152 Labor Code of the Russian Federation.
In addition, the number of overtime hours worked by the supervisor at night (two hours from 22.00 to 24.00) must also be paid as night time (Part 2 of Article 154 of the Labor Code of the Russian Federation).
Let's calculate the amount of overtime pay, documenting this with an accounting statement and calculation (see Fig. 1).
Accounting certificate-calculation
about payment of overtime work of the assistant
Smirnova A.A. June 25, 2012
Based on the order of Alpha LLC dated June 22, 2012 No. 7, referent A.A. Smirnov was involved in overtime work on June 25, 2012 from 19.00 to 24.00 due to production needs caused by the need for urgent negotiations with American partners from REAT Corporation on the automation of basic business processes in opening coffee shops, as well as determining the final amount of investment in the opening one establishment and their payback within the framework of a joint business project.
On June 25, 2012, assistant Smirnov actually worked five hours of overtime - from 19.00 to 24.00, of which two hours (from 22.00 to 24.00) were at night.
Taking into account the choice of referent Smirnov (notification of involvement in overtime work dated June 22, 2012 N 17), overtime work on June 25, 2012 is compensated by increased payment in accordance with Art. 152 Labor Code of the Russian Federation, Part 2, Art. 154 of the Labor Code of the Russian Federation, clauses 4.4 - 4.6 of the Regulations on remuneration of Alfa LLC.
In connection with the above, the accrued amount of compensation to the referent A.A. Smirnov for 5 (Five) hours of overtime work on June 25, 2012 is 2839 (Two thousand eight hundred thirty-nine) rubles. 93 kop. The amount due for payment is 2470 (Two thousand four hundred and seventy) rubles. 74 kopecks
The calculation is attached.
1. The average monthly number of working hours in 2012 for assistant Smirnov is:
165.50 hours = 1986 hours: 12 months.
2. The hourly part of the official salary of assistant Smirnov is:
RUB 302.12 = 50,000 rub. : 165.50 hours
3. Amount of payment for the first two hours (from 19.00 to 21.00) of overtime work:
RUB 906.36 = 302.12 rub. x 2 hours x 1.5.
4. Amount of payment for the 3rd, 4th and 5th hours of overtime work (from 21.00 to 24.00):
1812.72 rub. = 302.12 rub. x 3 h x 2.0.
5. The amount of additional payment for the 4th and 5th hours of overtime work at night (from 22.00 to 24.00) is:
120.85 rub. = 302.12 rub. x 2 h x 0.2.
6. The total accrued payment for five hours of overtime work by assistant Smirnov is equal to:
2839.93 rub. = 906.36 rub. + 1812.72 rub. + 120.85 rub.
7. The amount of personal income tax subject to withholding by the tax agent is:
RUB 369.19 = 2839.93 rub. x 13%.
8. Total payable for overtime work of assistant Smirnov on June 25, 2012:
RUB 2,470.74 = 2839.93 rub. - 369.19 rub.
Chief accountant Rozanova I.A. Rozanova
Please note that in order to calculate the payment for overtime work provided for in Art. 152 of the Labor Code of the Russian Federation, there is no unified form of calculation note, such as, for example, for calculating vacation pay. However, the head of the company, as well as inspectors from tax and labor inspectorates and extra-budgetary funds, may have questions about the correctness of the amount paid.
Then a detailed calculation and justification for the amount of increased payment for overtime work can be presented in the form of an accounting statement. It will help to clearly explain what and how much the company must pay an employee who has worked overtime.
During inspections, this document can become an additional justification for labor costs, calculation of personal income tax and insurance premiums calculated from the amount of overtime pay.
Overtime work on weekends and holidays
In the situation under consideration, it is necessary to clearly distinguish between work on a weekend or a non-working holiday and overtime work.
The time an employee stays in the office after the end of the working day is overtime.
Note! The situation when an employer asks to work overtime for free or with payment at the usual (rather than increased) rate is unlawful, because is a violation of labor laws.
Moreover, overtime work must be paid at an increased rate, regardless of whether the procedure for engaging in such work established by the Labor Code of the Russian Federation is followed.
Therefore, an employer’s violation of the procedure for engaging in overtime work should not deprive the employee of the right to payment for overtime work.
This conclusion was made in Letters of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06/1/278 (clause 1), dated November 7, 2006 N 03-03-04/1/724, dated February 2, 2006 N 03- 03-04/4/22, Federal Tax Service of Russia dated 09/23/2005 N 02-1-08/195@, Federal Tax Service of Russia for St. Petersburg dated 04/03/2006 N 02-05/07859@, as well as in the Resolutions of the Federal Antimonopoly Service of the West Siberian district dated July 2, 2008 N F04-3947/2008(7394-A75-14) in case N A75-6319/2007, FAS Volga District dated September 8, 2006 in case N A55-28161/05, FAS Ural District dated February 15, 2006 N Ф09-628/06-С7 in case N А71-383/05.
However, working on weekends and holidays is not a type of overtime work.
When an employee goes to work during rest (Article 107 of the Labor Code of the Russian Federation), this is considered work on weekends and non-working holidays, which is specifically highlighted in labor legislation.
Work on weekends and holidays, regardless of the number of hours worked, is formalized and paid separately at least double the amount only according to the rules of Art. Art. 423 of the Labor Code of the Russian Federation; Decision of the Supreme Court of the Russian Federation of November 30, 2005 N GKPI05-1341).
Thus, if work is performed overtime on weekends and holidays, then it should not be counted as overtime, since it is already paid at double the rate for work on rest days.
The procedure for paying overtime work at different times and days is given in table. 6.
Table 6
Overtime pay
|
Working days |
Payment order |
Base |
|
In weekdays |
During the first 2 hours of work |
Articles 99, 152 of the Labor Code of the Russian Federation |
|
At night time |
Separately overtime |
Articles 96, 99, 152, |
|
On weekends |
Article 153 of the Labor Code of the Russian Federation; clause 4 |
|
|
During non-working hours |
So, we recommend that the procedure for paying overtime work (including at night, on weekends and holidays), as well as the algorithm for calculating the base for applying increasing factors and their size, the hourly part of the salary (hourly tariff rate) are described in detail in the local regulatory act (in particular, in the Regulations on remuneration), with which all employees must be familiarized with signature (Article 22 of the Labor Code of the Russian Federation).
This will help avoid internal conflicts in the workforce, bring clarity to the work of the accounting department and avoid unnecessary problems with inspectors from the labor and tax inspectorates.
Samples of documents required for registration of overtime work.
(ALFA LLC)
to CEO
LLC "Alfa"
V.V. Rychkov
REPORT
06/22/2012 N 24
About the need to attract
to overtime work of the assistant
Smirnova A.A. June 25, 2012
L.P. Wind
Prepare a draft order for
involvement in overtime work
referent Smirnova A.A.
Rychkov
22.06.2012
In connection with the completion of business diversification and the launch of a joint business project with REAT Corporation to open a chain of coffee shops, it is necessary to urgently coordinate with American partners the issues of automating the main business processes in opening coffee shops, as well as determine the final amount of investment in opening one establishment and their return on investment. A convenient time for American colleagues is June 25, 2012 from 11.00 to 16.00 (New York time), Moscow time - from 19.00 to 24.00.
I consider it necessary to involve the referent A.A. Smirnov at the specified time. to work overtime to organize video conversations with American partners in the company conference room. Please give appropriate instructions.
Commercial Director Suvorov A.A. Suvorov
In case No. 02-03/2
Lebedeva
22.06.2012
LIMITED LIABILITY COMPANY "ALFA"
(ALFA LLC)
Notification
dated June 22, 2012 N 19
To the referent
A.A. Smirnov
About attraction
to overtime work
Dear Andrey Andreevich!
Limited Liability Company "Alpha" represented by General Director V.V. Rychkova, acting on the basis of the Charter, notifies you that in connection with the completion of business diversification, the launch of a joint business project with REAT Corporation to open a chain of coffee shops and the need for urgent coordination with American partners on the automation of basic business processes in opening coffee shops, and Also, to determine the final amount of investment in opening one establishment and their payback, your consent is required to be involved in overtime work on June 25, 2012 from 19.00 to 24.00 (Moscow time) to organize video negotiations with American partners in the conference room of our company.
After reading, I ask you to make a note of agreement/disagreement in this notice. If you agree to work overtime, please choose the form of compensation for the specified work.
Notification received: Smirnov A.A. Smirnov
22.06.2012
To be asked to work overtime:
I agree Smirnov A.A. Smirnov
22.06.2012
I don’t agree _________ ____________
For overtime work I ask:
provide additional rest time
agree:
pay for work at an increased rate
agree:
Smirnov A.A. Smirnov
22.06.2012
In case No. 02-03/2
Lebedeva
22.06.2012
LIMITED LIABILITY COMPANY "ALFA"
(ALFA LLC)
ORDER
22.06.2012
N 28
About involvement in overtime work
referent A.A. Smirnova
Due to the need for urgent coordination with American partners from REAT Corporation on the automation of basic business processes in opening coffee shops, as well as determining the final amount of investment in opening one establishment and their payback within the framework of a joint business project, as well as guided by Part 4 of Art. 99 Labor Code of the Russian Federation:
I ORDER:
1. Attract June 25, 2012 from 19:00. until 24:00 to overtime work of assistant A.A. Smirnova to organize video conversations in the company’s conference room.
2. Chief accountant I.A. Rozanova to pay for overtime work to assistant A.A. Smirnov in accordance with Art. 152, part 2 art. 154 Labor Code of the Russian Federation.
3. Control over the implementation of this Order is entrusted to commercial director A.A. Gromova.
Reason: notification to V.V. Rychkov dated January 11, 2012 N 1, memo from commercial director A.A. Suvorov dated June 22, 2012 N 24.
General Director V.V. Rychkov Rychkov
The following have been familiarized with the order:
Referent Smirnov A.A. Smirnov
22.06.2012
Chief accountant Rozanova I.A. Rozanova
22.06.2012
Commercial Director Suvorov A.A. Suvorov
22.06.2012
In case No. 02-03/2
Lebedeva
22.06.2012
In the absence of a preliminary choice by the employee of the form of compensation for overtime work, a separate order is issued on payment for such work.
LIMITED LIABILITY COMPANY "ALFA"
(ALFA LLC)
ORDER
26.06.2012
N 29
About overtime pay
referent A.A. Smirnova
Based on Art. 152 and part 2 of Art. 154 of the Labor Code of the Russian Federation in connection with the involvement of assistant A.A. in overtime work. Smirnova to organize a video conference with American partners from REAT Corporation on the implementation of a joint business project to open a chain of coffee shops.
I ORDER:
1. Chief accountant I.A. Rozanova to pay the overtime work of the assistant A.A. Smirnov in accordance with Art. 152, part 2 art. 154 of the Labor Code of the Russian Federation for recruitment to work on January 16, 2012 from 19.00 to 24.00.
2. I reserve control over the implementation of this Order.
Two approved forms of topics differ; one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees. Registration and accounting of overtime work Secondly, what to do with the order if it has already been registered and the employee has not given his consent to overtime work? Article 99 of the Labor Code of the Russian Federation obliges the employer to keep records of overtime work for each employee. In unified timesheet forms, overtime hours are proposed to be marked with the letter code “C” or the numeric “04”. We have looked at how overtime hours are indicated on the timesheet. How are they taken into account during the working year? There is also complete freedom of choice here. How to mark an employee’s work on the night of a holiday on a report card? I worked 7 hours 30 minutes during my shift.
How to reflect overtime hours on the timesheet?
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Also, accurate recording of working hours will allow the employer to prevent violations of labor legislation in the form of systematically involving an employee in performing labor functions beyond the established working hours. As we have already noted, irregular working hours are episodic work and should not turn into a system of overtime. As a general rule, a time sheet is used to record the working time worked by each employee.
It has a unified form No. T-12 or No. T-13, approved. Resolution of the State Statistics Committee of Russia dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” (hereinafter referred to as Resolution of the State Statistics Committee of Russia dated 01/05/2004 No. 1). The purpose of this document is defined in the Guidelines for the use and completion of forms of primary accounting documentation, approved.
We arrange overtime work
Who should keep track of working hours and who should be responsible for it? If the organization is small, one person can keep time records. If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division. All responsible persons, regardless of their number, are appointed by orders for the main activities in order to avoid various types of misunderstandings.
Responsibility for the completeness and correctness of filling out the timesheet lies with the person authorized by the order. The head of the department is responsible for the timely submission of timesheets to the accounting department. The employer is responsible for everyone. 8.
Registration and accounting of overtime work
Methodological recommendations on the procedure for filling out the previous form of the report card, approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. There are only two fundamental differences. The first point is that now the timesheet can indicate both cases of deviation and actual working hours. The specific method of filling out the timesheet is determined by the institution itself.
The second point is the employee’s “account number” (columns 2, 3). An accounting moment is an identifier of information about an individual, such as a personnel number or SNILS (Appendix 5 of the Methodological Recommendations given in Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n). Therefore, in column 2 you should enter the employee’s personnel number, and in column 3 - SNILS.
If necessary, institutions have the right to make changes or additions to the form of the report card (paragraph 2 of the Procedure approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999
How to apply for overtime work
Attention
When an employee works irregular working hours, occasional overtime must be taken into account in any other way that the employer chooses. For such accounting, you can keep, for example, a log of working hours worked by employees during irregular working hours. Let's look at an example. EXAMPLE For HR inspector A. Gavrilova.
Important
P. has established a regime of irregular working hours, which is compensated by four calendar days of annual additional paid leave. By order of the head of the organization, the HR inspector carried out an urgent assignment outside of her working day on January 17, 2011. To prepare for the audit, she was involved in overtime work on January 28, 2011, with written consent.
How to show overtime and holiday hours on your timesheet
When registering deviations and one employee has two types of deviations in one day (period), the lower part of the line is written down as a fraction, the numerator of which is a symbol of the type of deviation, and the denominator is hours of work, for example H/2, which means two hours of night work . If there are more than two deviations on one day, the employee’s name in the time sheet should be repeated and the third and subsequent deviations should be noted on new lines. The completed timesheet is signed by the responsible employee and submitted to the accounting department within the deadlines established by the institution for settlements.
Popular questions If the time sheet is filled out incorrectly or requires changes, then you need to issue a corrective time sheet, drawn up taking into account the changes in the manner and time frame provided for by the institution’s document flow.
Ipc-zvezda.ru
When configuring with such a calculation register, you need to associate... How to calculate the difference between two dates in hours and minutes 5 Function TimeDifference(Time1, Time2); Difference = Time1 - Time2; If Difference is 0 Then Hours = Integer(Difference / 3600); Minutes = Whole((Difference - Hours * 3600) / 60); Return Date(1, 1, 1, Hours, Minutes, 0); Else Return Date(1,1,1,0,0,0); . How to add movement to the accumulation register 6 Record Set = Accumulation Registers.PaidDays.CreateRecordSet(); Recordset.Selection.Registrator.Set(ThisObject.Link); Record = RecordSet.AddReceipt(); Record.Recorder = ThisObject.Link; ...
Designations and codes in the time sheet
As of: 12/10/2010 Magazine: Everything for the personnel officer Year: 2011 Author: Batura Anna Vladimirovna Topic: Documents of the personnel service, Irregular working hours Category: Is there a problem? Here is the solution Document templates Timesheets Journal Regulatory documents Labor Code of the Russian Federation (extract) Articles All work books were burned. What to do?! Providing leave strictly according to schedule Employer branding – a new fashion or the future of HR? Last month we changed our chief accountant. And everything would be fine - he establishes contact with the HR department and organizes work.
But on some issues we cannot come to a consensus. Here, for example, is such a problem. Our company has employees who work irregular working hours. For this, as expected, we provide them with additional leave.
Such employees were always given “eights” on their timesheets.
Work on a holiday at night only covers the period of work from 00.00 to 06.00, and the rest of the time (from 06.00 to 07.30) falls on work on a holiday during the day. Since the employee worked part of a shift in the daytime lasting 1 hour 30 minutes, the timesheet can be entered as 1.30 or 1.5 hours (either option is allowed) What to enter on the timesheet if the working day is irregular? So, for those who work irregular working hours, the number and duration of overtime in excess of the established working hours does not affect the amount of wages and the duration of their additional leave. As a general rule, a time sheet is used to record the working time worked by each employee.
It has a unified form No. T-12 or No. T-13, approved. Overtime - night: payment procedure, and how overtime (under Art.
What to put on your timesheet when working overtime
What designations should be put on the report card: digital or alphabetic? There are no clear instructions on this matter, therefore, in each organization, information is entered into the timesheet based on established practice and ease of use. If you like the letter designation on the time sheet, use it. If not, put numbers. 6. Which form of report card is more convenient to use for filling out? The form of the report card does not matter, you can choose the form approved by Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 (forms T-12, form T-13), you can use the form approved by order of the Ministry of Finance of Russia dated 03/30/2015 No. 52n.
Form No. 52n Download In general, if you work in a commercial organization, you can independently develop and approve your own form with your own alphabetic or numerical designations, no one prohibits this, the main thing is that it is in fact. 7.
Labor Code of the Russian Federation). Your chief accountant is absolutely right about this. On the other hand, such overtime, unlike, for example, overtime work, employees are not paid. In this regard, the question arises: how to simultaneously fulfill your responsibilities for recording time worked and not get confused about payment? Let's get a look.
So, for those who work irregular working hours, the number and duration of overtime in excess of established working hours does not affect the amount of wages and the duration of their additional leave. Recording working hours allows you to control labor discipline, monitor the presence of workers at work, and, if necessary, resolve the issue of the place and time of some incidents, for example, industrial accidents, etc.
The legislation of the Russian Federation requires the employer to strictly and conscientiously take into account the duration of working hours and overtime hours worked. Article 99 of the Labor Code regulates the procedure for overtime work: the concept, duration, regulations of situations when an employee must give, and which situations are considered emergency and consent is not required. Among the types of accounting there are: order, statement and journal.
According to Article 99 of the Labor Code of the Russian Federation, work is considered overtime when it is performed by order of the manager and exceeds the employee’s working hours.
Overtime work must be documented or by report card.
The logbook is an optional, arbitrary form of recording overtime, which indicates the employee’s full name, the number of overtime hours, and the date of completion.
Article 99 of the Labor Code states that the employer must carry out accurate accounting, but in what form this accounting should be carried out is not specified. Legislatively, the rules or form of journal keeping are not enshrined in any regulatory act.
- Every day. Classic calculation of the schedule if employees come to work every day. The average hours per day are calculated. For most staff, with a 5-day shift, this is at least 8 hours. Accounting is carried out on a daily basis. More than the specified interval is considered processing.
- Once a week. Occurs when employees have worked all the standard hours specified in the contract in a week. Work done in excess of this will be considered overtime. The log is filled out once a week.
- Summarized. This type of time calculation is convenient in a 24-hour enterprise where employees work in shifts. Notes on the norm and excess norm are indicated once a month, every two, six months or other period convenient for the manager.
Why is a magazine needed?
Does not apply to mandatory documentation. At the same time, many managers and personnel officers use this method of accounting, since the document:
- registers cases of work performed by employees in excess of the normal working hours
- regulates the involvement of employees in overtime work
- simplifies the procedure for calculating monetary rewards
- controls compensation payments in the form of cash remuneration or time off
Rules of conduct
The Labor Code does not regulate either the procedure for maintaining or the appearance of the journal. Each company sets its own accounting rules. Depending on the staff, a log is kept:
- supervisor
- deputy
- other designated person
The job responsibilities indicate the fact of maintaining a journal.
Important nuances when filling out:
- accounting must be accurate, since compliance with Russian legislation depends on this (no more than 4 hours for 2 days in a row, 120 hours per year)
- delay at work at the employee’s own request is not taken into account as excess time and, accordingly, is not paid
- the journal must have a place on the last page for the signature of the witness
- it is more convenient to have several through holes in the document for lacing, but it should not be laced
The following information must be entered into the table:
- Employee's name
- reason for overtime
- number of hours worked
- details of written consent
There is no need to indicate in the journal (money or time off), since the staff’s decision may change and the document will have to be redone/corrected.
Samples of required documents
Any overtime work begins with an order. If necessary, obtain the consent of the employee, recorded on paper, and/or the trade union. Only after the work is completed, the data is entered into the log.
Order
An order, like any other document, must have:
- "hat"
- input data (name, date, number)
- the main part
- conclusion (full name, signature)
Report card
In this document, overtime is designated by the letter “C” or code “04”. The column in which this type of work is indicated is numbered 4 (form No. T-13) or 6 (form No. T-12). A number indicating the number of hours worked overtime is placed under the indicator.
Magazine
The accounting journal has a free form, convenient for a specific organization. One example of introducing an accounting document is shown in the figure.
The Labor Code of the Russian Federation states that the manager is obliged to supervise his employees. The form in which the calculation is carried out is not regulated by law. The journal is an optional, but convenient and useful form of accounting for overtime work for the manager.
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Read also:
Summarized recording of working hours is what:...
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Sometimes you can’t finish an urgent task without taking two or three hours out of your free time. Some have irregular working hours due to their job responsibilities. Other employees are required to work overtime in the evenings and are even called in on weekends. Such additional labor costs require special control in the form of proper registration, accounting for overworking hours and payment of compensation.
You will learn:
- How is working time recorded?
- What is recycling?
- What is overtime and irregular working hours?
- Who and in what order can be involved in overtime work.
- How is overtime taken into account when recording working hours?
- How to keep a timesheet and a log of overtime.
- How are overtime paid?
Methods for recording overtime working hours
According to current labor legislation (Article 91 of the Labor Code of the Russian Federation), working time is the time period during which a person must perform his job duties. The standard working time is established by the Labor Code (Part 2 of the same article) and officially does not exceed 40 hours per week.
In addition, the legislation obliges employers to take into account the hours actually worked by each employee (Part 4 of this article), on the basis of Order No. 588n of the Ministry of Health and Social Development of Russia “On approval of the Procedure for calculating working time norms...” dated 08/13/2009.
The need to record employees’ working time is provided for by the following standards:
- clarifications of the Ministry of Finance of the USSR No. 89, State Committee for Labor of the USSR No. 75-AB, Central Statistical Office of the USSR No. 10-80 “On the Basic Provisions for Accounting for Labor and Wages in Industry and Construction” dated 04.27.73 (in the part corresponding to this legislation);
- Resolution of the State Statistics Committee of Russia No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” dated 01/05/2004.
The latest resolution No. 1 approved standard forms of time sheets - T-12 (T-13).
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Before 2013, they had to be maintained in every organization; later this obligation was abolished. Nowadays, working hours at enterprises are recorded using unified forms or their own templates adopted locally by the organization. An authorized employee (timekeeper, personnel officer or accountant) is responsible for recording the time worked by staff. At large enterprises, such responsible positions are provided in all structural divisions.
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Employers have the right to choose one of the methods for recording workers' working time.
- Daily the method involves employees performing their work functions every day for equal periods of time (for example, for a 5-day work, the labor norm will be 8 hours). In addition to the uniform length of working days, this type of accounting provides for a stable work schedule, when the working day always begins and ends at the same time.
- Monday the method assumes a working week as a calculation guide. In this case, the standard working time does not change and is constant every week. However, it should not be higher than 40 hours, while the daily work schedule may vary.
- Summarized the method (Article 104 of the Code) defines a month, quarter, six months or a year as the accounting period. This technique is good for cases when it is impossible to establish (count) and take into account working hours, as in the two previous methods (day, week). Most often, this is implemented at enterprises with a shifting output schedule. With this type of accounting, the working time of each staff member per day or week can have a different duration, like that of all team members. The use of summarized accounting is introduced by the local standards of the organization.
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Recycling working hours above the norm means an increase in the employee’s working day in violation of the standards established by law. For example, more than 40 standard hours per week for ordinary employees or more than 36 standard hours for medical staff and other professions with reduced working hours.
The Labor Code of the Russian Federation limits work even overtime, exceeding the legal standard (Articles 97, 99, 101). Additional activities that go beyond the established regulations are permitted as follows:
- overtime;
- irregular working hours.
These types of work must be formalized and paid for properly.
If an enterprise uses the daily (weekly) method of recording staff working time, as a rule, there are no special difficulties with processing working time, since the reporting period is short and additional hours are visible.
From the perspective of summarized accounting of work time, the situation is not entirely clear. On the one hand, such accounting will make it possible in each case not to register excess hours for shift workers. As a result, the time frame in the reporting period may exceed legal standards, but within the accounting period, working hours in any case must coincide with official standards. On the other hand, in the process of cumulative accounting, especially with a long reporting period, the risk of processing increases.
Material on the topic from the electronic magazine:
A practitioner tells
If an irregular working day is introduced, it will have to be compensated even in the absence of overtime
Natalia Plastinina,
Additional leave for overtime work is entitled to a specialist regardless of the number of times he is involved in such work. The law does not provide for proportionate compensation for this. An employee has the right to all vacation days even in the absence of overtime (Article 119 of the Code, clarification of Rostrud No. PG/3841-6-1 dated May 24, 2012).
For example: Varvara S. filed a claim against the State Institution “Lesnichestvo” demanding that she be given leave for irregular work hours and paid vacation pay. Her employment contract provides for additional leave of 14 calendar days for a non-standard working day. The manager unlawfully denied her leave without any reason. The court decided to satisfy the legitimate claims of the employee and provide her with paid days of additional rest for irregular work in the amount of 14 calendar days (decision of the Gainsky RS of the Perm Territory dated December 27, 2011).
What is the difference between working hours and overtime?
As a rule, overworking hours in an organization are an episodic phenomenon. This is typical for accounting departments at the time of submitting reports, for marketers when entering a matrix of a new assortment, for logisticians during deliveries, etc. Processing is typical for specialists in management positions (company top officials, chief accountant, heads of structural units), assistants (secretaries) of the manager, leading employees for the implementation of new projects, etc.
Each processing must be expedient and justified from the point of view of the employer and staff. There are several reasons for this:
- An 8-hour working day and a 5-day working week is a physiologically predetermined regime, adhering to which people have time to fully recover for fruitful work.
- An employee should not constantly feel tired from overwork and spend personal rest time on it (which may cause a protest from the team).
- Fans of overtime hours should calm down their excessive fanaticism and the desire to get double pay for overtime at any cost, and also give up the habit of expressing dissatisfaction with the timely departure of other employees from work, without waiting for the boss to leave his job.
- The systematic processing of working hours is not very beneficial to the employer, since its costly mechanism inflates the wage fund almost twice.
Overtime includes “work performed by an employee at the initiative of the employer outside the established working hours: daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period" (paragraph 1 of Article 99 of the Labor Code Code of the Russian Federation, explanation of Rostrud No. 3567-6-1 dated December 2, 2009).
This management initiative must be provided for by a certain organizational and administrative act.
There are people in the team who prefer to stay in the office after work, so that they can then tell their bosses that they work harder than anyone else for free and without any accounting. At the same time, their direct managers believe that these subordinates work poorly and do not manage to do anything on time. Are the employees right in this situation? Is it worth paying for such overtime work according to the procedure established by law?
To recognize overtime as such, the initiative for its implementation must be submitted by management, and not vice versa. It is important that all involvement of personnel in additional work is justified and officially carried out by order of management.
When a subordinate voluntarily came to work ahead of time or stayed in the evening for a couple of hours, this has nothing to do with overtime work and is not subject to inclusion in the report card and, of course, payment for “worked” hours (Article 99 of the Labor Code, Rostrud Directive No. 658-6-0 dated March 18, 2008). These precedents can be interpreted as a violation of the internal labor discipline adopted in the organization.
The activities of personnel for whom an irregular work schedule is established (Articles 97, 101 of the Labor Code, Rostrud instruction No. 1316-6-1 of 06/07/2008) or part-time workers (Article 601) do not apply to overtime, although they are performed outside working hours. ).
Rules for engaging in overtime work
In many enterprises, despite strict labor standards, force majeure occurs when employees are required to work more than the established number of hours. To achieve this, the law allows the use of personnel in excess of the approved norm, subject to a number of restrictions and compensation for overtime in the aggregate recording of working hours.
Based on Article 99 of the Labor Code of the Russian Federation, workers can be involved in additional work in two ways.
- With the written consent of the employee, to:
- complete work not completed on time for good reasons, if its non-completion causes damage to the property of the organization (state, municipality) or threatens the health and life of people;
- urgently repair structures or mechanisms if their malfunction can suspend the work of many people;
- replace an absent employee during unacceptable breaks in work;
- in other cases by agreement of both parties.
- Without the employee's consent if necessary:
- prevent industrial accidents, catastrophes, natural disasters and eliminate their consequences;
- eliminate the causes and malfunctions that reduce the quality of transport, lighting and communications, central heating, water and gas supply systems;
- perform professional actions in an emergency situation (in war conditions), in an emergency situation (fire, natural disaster, epidemic, etc.).
When involving workers in overworking hours, the manager must follow several rules.
- Overtime work cannot be planned in advance by definition.
In accordance with Art. 99 of the Labor Code of the Russian Federation, the employer is forced to resort to this type of work as an exception - mainly under force majeure circumstances and due to failures in the production (economic) process. Therefore, it is unacceptable to plan processing ahead of time (directive of Rostrud No. 1316-6-1 of 06/07/2008). Court practice also indicates this.
Let's give an example. With its cassation ruling dated 04/13/2010 by the Supreme Court of the Republic of Karelia, the judicial panel for civil cases shared the opinion of the first court (resolution of the City Court of Petrozavodsk dated 03/01/2010) on paragraph 4 of the appealed order of the Karelian State Labor Inspectorate No. 63/22/2-933 dated 17.12 .2009 on the prohibition of overtime work for drivers based on a pre-approved schedule, supporting its position with the following arguments.
Article 99 of the Labor Code of the Russian Federation lists all the criteria for the possible involvement of workers in overtime work.
According to the collective agreement (clause 5.2.10), overtime with a cumulative accounting of working hours per month (this is the accounting period for CTA drivers) is permissible in compliance with the Labor Code (Article 99) and clause 5.2.7 of this agreement. Under this point, when involving employees in irregular work, the parties comply with the provisions of Art. 99.
Ultimately, the court found that the employment of drivers was organized by the enterprise in excess of official working hours. In addition, overtime hours are practically planned every month and scheduled for a year in advance, which is accompanied by the written consent of workers. But in fact, this violates the aforementioned Article 99, which obliges management to obtain the consent of a subordinate for each case of overtime.
As a result, the above-mentioned decision of the Petrozavodsk City Council was left unchanged, and the employer’s cassation appeal was not satisfied.
- Overtime when performing above-standard tasks is calculated at the end of a specific period.
According to Art. 99 of the Labor Code of the Russian Federation and the procedure for standardizing working time, overtime includes activities initiated by the employer that go beyond the scope of:
- the official length of the working day for a particular category of workers (for example, an 8-hour day) for standard recording of working time;
- normal number of working hours per month (year, quarter) for summarized recording of working time.
Note! When working hours are reduced, activities exceeding the allotted time are considered overtime.
- The duration of overtime work is limited by law.
For each employee, the excess load cannot exceed 4 hours over two adjacent days, as well as 120 hours during the year (Part 6 of Article 99 of the Labor Code).
For car drivers during a shift, the maximum overtime when summing up working time per month along with normalized work according to the schedule cannot be longer than 12 hours.
As for restrictions on overtime work for part-time workers, the following must be taken into account. Their working day cannot last more than 4 hours (for this category of workers, a full-time working day is possible only during time free from their main job). At the same time, part-time activities for a month (another accounting period) should not take up more than half of the normal working time for the same period according to the production calendar of the enterprise (Article 284 of the Labor Code).
However, there is a general limit on the duration of excess work for part-time workers - up to 4 hours for two days in a row and up to 120 hours annually (Article 99), since no other regulation is provided by law.
- The manager must keep strict records of overtime work.
Placed within such a strict framework, the employer is forced to record the overtime hours of each specialist. Usually, for this purpose, a work time sheet is used (standard forms T-12 and T-13, adopted by the State Statistics Committee of Russia on January 05, 2004 in Resolution No. 1) or the organization’s own templates.
- Overtime work is occasional.
Involving employees to work above the standard cannot become a regular occurrence. These measures should be exceptional and episodic in nature (directive of Rostrud No. 1316-6-1 dated 06/07/2008).
- Violation of the regulations on involving people in overworking hours is fraught with administrative sanctions.
With written consent, as well as in the absence of a ban on overtime work for medical reasons, according to a doctor’s conclusion, the following are allowed:
- disabled people (Part 5 of Article 99 of the Labor Code);
- women raising children under 3 years of age (part 5 of article 99 and part 2 of article 259);
- single mothers (fathers) raising children under 5 years of age on their own (parts 2, 3 of Article 259);
- employees living with disabled children (parts 2, 3 of Article 259);
- employees providing care to sick members of their family (parts 2, 3 of Article 259).
By violating the procedure for involving employees in excess work, the head of the organization bears administrative responsibility in accordance with Art. 5.27 of the Code of the Russian Federation on Administrative Offenses (Part 1). An example is the resolution of the Federal Antimonopoly Service No. A08-10945/05-21 dated March 21, 2006. Penalties include:
- officials (pay 1–5 thousand rubles to the budget);
- legal entities (pay 30–50 thousand rubles to the budget or their management activities are suspended for a period of up to 90 days). However, failure by the employer to comply with the procedure for using overtime work (for example, exceeding the annual duration limit) cannot deprive a specialist of the right to pay for overtime.
How is overtime calculated when recording working hours?
Summarized accounting– this is a special mode of work based on compliance with schedules (most often shift or sliding).
The reason for their development is tactics from the contrary, when it is not possible to organize the work week so that it has stable standard hours established by the Labor Code (Articles 91, 92), namely:
- 40 hours (generally accepted norm);
- 36 hours (medical workers);
- 36 hours (teachers and workers in hazardous industries);
- 35 hours (disabled);
- 24 hours (minors under 16 years of age).
For summarized labor accounting, shortfalls in one period can be balanced by overworking of working time in another, which ensures a normatively approved result. When an organization uses the RMS mode, the key document becomes the work schedule.
In accordance with the Labor Code of the Russian Federation (Article 103), the presence of a general working time schedule is necessary only for shift work. In other cases, this requirement is optional. However, employers still prefer to have such schedules, because it is very difficult to bring the hours worked into compliance with official standards in any other way. This is especially true for long-term accounting periods.
To draw up a schedule, you will need a number of local regulatory documents:
- collective agreement;
- employment contracts with employees or additional agreements drawn up for them;
- internal labor regulations;
- other internal regulations.
Note that preparing a summary accounting schedule is a very labor-intensive process. During planning, performers face a lot of problems that are solved taking into account the situation. Let's talk about the main difficulties inherent in drawing up an RMS schedule and show how to overcome them.
- Setting up alternating shifts and days off.
Taking into account the length of the shift, so much time worked may accumulate over a whole year that you risk not meeting the official annual limit. This happens when, for example, the annual rate is odd, but the shift calculation is made for an even number.
Exit: prepare a schedule with the smallest gaps or even out actual working hours with additional days of rest. For this purpose, it is not necessary to indicate in the regulatory documentation a very precise alternation of work shifts and days off in order to leave room for maneuver.
- Sanctions for exceeding hourly standards.
Overtime during the cumulative recording of working hours that exceeds the approved maximum is prohibited by law. That is, if the structure of your schedule provides for excess work, regulatory authorities will consider this a violation.
Exit: if it is not possible to strictly comply with the schedule regulations, a planned deficiency (minimal, of course) will be less problematic. This is much better than exceeding the norm (even if small). Shortages due to the employer's oversight are simply paid in the amount of the employee's average salary, and overtime threatens the company with a fine.
- Familiarization of employees with the schedule.
According to the Labor Code of the Russian Federation (Article 103), the employee must be familiar with the shift schedule one month before it begins and confirm his agreement with a signature. But here the employer may encounter certain difficulties. When working in the RMS mode, production needs may force the manager to correct the approved schedule at any time. Of course, the general norm of working time in any accounting period will remain unchanged, but the order of exits and non-working days will have to be changed. And written acquaintance of the employee excludes making changes to the schedule before it comes into force.
But if such adjustments do appear, they will be counted as a deviation from the norm, and employment during these hours will be regarded as overtime in the summary accounting of working hours or work on a day off, which are paid according to other standards.
Moreover, for such testing, an official order from management and written consent of the staff will again be required.
Exit: the employer is obliged to familiarize the subordinate with the work schedule, but the law does not state that the employee’s consent should extend to planning the entire accounting period, even though it takes a whole year. It is advisable for the manager to draw up an approximate annual schedule for RMS and implement it in parts, preferably monthly. This way, the staff will be informed of a new schedule every month, which can be adjusted in time.
Rework in the timesheet
In order to record working time, each enterprise maintains a time sheet - a document that is a mandatory form of accounting and personnel records. The timesheet determines the hourly time worked by the staff, which is subsequently used when calculating wages and vacation pay.
These timesheets are used in the following cases:
- when calculating salaries, sick leave and vacation pay for full-time employees;
- during inspections of the organization by regulatory authorities;
- when preparing statistical reports and calculating the average number of workers;
- to inform the administration about compliance with the working regime by personnel. The RV accounting sheet is especially important for shift work and piecework wages.
The timesheet is filled out on the basis of generally accepted official documents:
- orders from the manager on appointment, various types of vacations, business trips, transfers, etc.;
- certificates of incapacity for work;
- memos and certificates from department heads;
- other business papers related to internal document flow.
The data from time sheets can be used by accounting employees, administration, and inspection bodies (tax authorities, labor inspectorates and other authorized bodies).
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This form is filled out in one copy and filed in the nomenclature file of the accounting department, where it is stored for 5 years as the basis for calculating salaries. This period corresponds to the storage period for general accounting documents. At enterprises with special working conditions, time sheets are stored for up to 75 years. This duration is due to the importance of confirming the days of work under specific conditions for preferential retirement.
Each organization uses its own methods of introducing timesheets, which it chooses independently.
You can use two methods for timekeeping:
- complete registration when the responsible employee enters data daily. The method is relevant for work modes with an unequal number of hours (shortened working hours, staggered schedule);
- variance method, including absences for any reason, being late, also include overtime in the time sheet and the employment of individual specialists on holidays. This technique is used by organizations with a stable work routine.
The shift work schedule provides employees with a number of outputs that varies from month to month. A person with a variable schedule usually undercuts or overworks his work hours approved for the month. There may be slight deviation within two shifts. The main thing is to avoid reworking the annual working time standard, as this forces the employer to pay overtime.
If the schedule falls on two days, then the time of actual presence at the workplace is entered in the timesheet (in the cell of each date). Division into days is provided to reflect night time when calculating payments.
For cumulative accounting, there are two types of overtime time.
- Unscheduled processing when, in unforeseen cases, an employee is left behind after a working day, for example, due to the absence of a replacement. For this purpose, the manager issues an order. The time of this processing is indicated in the timesheet with the letter “C” (“04”) and is paid based on the results of the current month (not the end of the accounting period!) where it occurred, and at an increased rate. According to the Labor Code of the Russian Federation (Articles 105, 152), this time is not included in calculations for the entire accounting period.
- Planned processing, which is prohibited from being taken into account in the schedule, since the labor inspectorate imposes a fine for this. However, if the number of employees is incorrectly calculated, sometimes at the end of the month it turns out that a person works more time than he is supposed to according to the standards. Therefore, to calculate wages, the residual quantity is determined based on the results of the accounting period. These are overtime hours (overtime with cumulative recording of working time), inherent only in the HRMS mode. They are noted in the report card as: “I” (“01”) – day work, “N” (“02”) – night work, “RV” (“03”) – employment on weekends and holidays.
In the case of planned overtime, overtime hours are considered to be time worked in excess of the standard hours of the accounting period. They are calculated by adding all the hours of the specified period, which are designated by the letters “I”, “N” and “RV”, minus the corresponding standard working time. These overtime hours are not indicated by the letter “C” on the timesheet. The person in charge (timekeeper) keeps track of the employment of employees according to and outside the schedule. However, it is not within his competence to classify the time preset by the schedule as standard and above standard.
Sometimes the calculated number of excess hours includes those worked on weekends and holidays. They are paid twice (or more) based on the results of the month when the employee was actually employed in production (Article 153 of the Labor Code).
Hours paid twice as much are not included in the calculation of overtime in the summarized accounting of working hours, which also requires additional payment at the end of the accounting period. Therefore, the hours marked in the timesheet with the index “РВ” (“03”) are not taken into account in the time for which the increased rate is due, since they have already been compensated in double amount (although they are above the norm for the entire accounting period).
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Changes to the timesheet are made in accordance with the order of the manager in the month when the error or discrepancy was identified. After its signing, an adjustment document is prepared, dated on the day of correction. New data requires the accounting department to recalculate wages and correct reporting.
How to keep a log of overtime
The Labor Code of the Russian Federation forces enterprises to keep full records of the hours of employment of their subordinates, as a rule, using a time sheet. However, some organizations additionally draw up a journal, which also records the labor regime.
What makes it different from a report card? The latter takes into account the number of hours worked, and the log reflects the time of arrival and departure of personnel. The law does not oblige the management of organizations to maintain this document; the administration makes this decision independently.
The working time log is drawn up in the form of a book, where the rows contain the full names of employees and information about each person’s working day, and the columns contain the necessary data.
The purpose of creating such a journal is to:
- take into account the time of arrival (departure) for work of the organization’s personnel;
- record lateness and untimely leaving the workplace;
- motivate employees to comply with labor regulations;
- register the absence of a subordinate all day;
- record time worked in excess of the accepted standard (overtime, work on weekends and holidays, irregular hours).
According to the entries in the journal, at the end of each month, time sheets of accounting records are drawn up, or the timekeeper carries out a reconciliation with them. Such a log is not limited to a standard or recommended form, and each organization maintains it differently, taking into account its own needs.
The title page of a book usually contains the following information:
- name of the enterprise;
- the start and end date of the journal (the latter is entered after its closure);
- Full name of the employee responsible for the document;
- nomenclature index of the case (if such accounting takes place).
The logbook for recording overtime during the summarized recording of working hours can contain the following information:
- Full name of the employee;
- its structural unit and position;
- time of arrival at the workplace;
- moment of leaving work;
- hours worked;
- working on non-working days and holidays, overtime;
- motives for engaging in excess work;
- signature of the employee and the responsible person certifying the information.
In addition, you can enter all the data into the book at once or create several cases for each case separately. For example, a general accounting journal for work activities, a journal for recording overtime, as well as accounting books for:
- workers with a shift schedule;
- employees with irregular working hours;
- certain categories of organization personnel.
The RV accounting book is considered an internal document of the enterprise and relates to its office work, therefore its design must comply with the rules. First of all, the form of the future journal should be determined, and then approved by order or regulation.
Next, an administrative document is registered on the commencement of the introduced accounting. It is drawn up in any form and contains detailed information such as:
- the purpose of the journal and the procedure for its use.
- persons responsible for maintaining the document;
- the obligation of the staff to register in the register with the responsible employee.
Then the manager signs the order, and the entire staff is familiarized with its contents. In addition, it is possible to justify the advisability of keeping a journal in some local enterprise standard, for example, internal labor regulations, instructions for office work.
When introducing a working time log, you should follow the procedure for its execution, like all other documents of the organization in accordance with the general rules of office work.
It must be filled out carefully, without making mistakes, erasures or corrections. If an error is nevertheless made, the incorrect entry is crossed out and this action is certified by the signature of the person responsible for the journal.
Article 586, paragraph 7.1 of part II of the “List of standard management archival documents” establishes that work time logs, schedules and time sheets are stored in the organization’s archives for five years. In enterprises with harmful, dangerous and difficult working conditions, this period has been extended to 75 years.
A practitioner tells
Workers do not have the right to voluntarily compensate for overtime
Natalia Plastinina,
Deputy Head of the Legal Support Service of the Branch of OJSC ROST BANK, Volgograd
The basic working hours of staff should not be affected by irregular working hours. This regime is associated with many controversial situations when workers try to challenge disciplinary sanctions imposed on them by the administration of the enterprise. Employers punish subordinates for leaving work early, being late, and other misconduct. In each such dispute, there is a common tendency - employees with irregular working hours are confident that they have the right to independently determine when to appear at the workplace and when to leave it, arguing that they are in the office longer than their colleagues, rarely go on breaks, never they issue sick leave, etc. Of course, this opinion is fundamentally wrong, and judges in these situations justify the management.
For example, Ivan M. received a disciplinary sanction for being late for work in the form of a reprimand. He filed a lawsuit, demanding that the punishment order be declared illegal. The plaintiff explained that he works on an irregular schedule, which does not set the beginning and end of the working day.
The court indicated that this labor regime does not exempt the applicant from performing functional duties within the framework of the working time schedule established for him. The plaintiff cannot arbitrarily choose the hours of his appearance and departure from work, as well as be late at the beginning of the day (appellate ruling of the Moscow GS No. 33-44271/2015 dated November 26, 2015). As a result, Ivan M.’s claim was denied.
Payment for overtime with summarized recording of working hours
Most often, remuneration for standard hours worked is made in the amount of the hourly rate or official salary specified in the staffing table. Additional remuneration (bonuses, allowances) provided for by the organization’s collective agreement may also be added to it. At the same time, if the official employment standards are exceeded, the employee is entitled to an additional payment according to the number of hours worked in excess.
The law establishes that permissible overtime for the cumulative accounting of working hours per year is 120 hours (without exceeding 4 hours for two days in a row).
Article 152 of this document provides for increased payment for overtime:
- the first 2 hours – 1.5 tariff rates;
- every subsequent hour is a double rate.
The given amounts of payment for overtime are considered mandatory and minimal. This means that the employer can increase these amounts at its discretion, but has no right to pay less than the limit. This provision must be present in the collective agreement, industry agreements and individual contracts with employees.
For convenient calculations, many accountants and personnel officers work with a production calendar, which is compiled taking into account the transfer of working days according to weekends and holidays established by the Government of the Russian Federation. There, working time standards have already been calculated for each of the possible working modes. All that remains is to compare the actual working time of an individual employee with the calendar data. Detected surpluses are processed during the summarized accounting of working hours.
In the same way, it is easy to calculate the surcharge under Art. 152 of the Code, taking into account that the salary system is usually used for the standard schedule. That is, you must first determine the hourly rate, and then multiply this indicator by the time worked with the accepted coefficient (according to Directive of the Ministry of Labor No. 1202-21).
For this purpose, it is necessary to establish a base that will become the basis of calculations. Due to the lack of an official procedure and uncertainty about what should be taken into account (bare salary or average hourly earnings with bonuses and incentive payments), employers are forced to approve their methods for calculating the basic amount. If the organization does not have such a procedure, the cost of an hour is calculated as the amount of salary divided by the number of standard hours (according to the average annual or monthly norm). In other words, the hourly component of the salary is calculated using the formulas:
- the salary is divided into standard hours per month;
- the salary is divided by the quotient of dividing the annual number of standard hours by 12.
Let’s say an accountant’s salary is 20,000 rubles, a month consists of 20 working days of 8 hours each.
20000: 20: 8 = 125 rubles/hour.
At the same time, overtime with the summarized recording of working time per month amounted to 4 hours: 3 at the beginning of the accounting period and 1 in the middle. According to Article 152, the first 2 hours of work are paid using a coefficient of 1.5, the rest at a double rate.
125 × 1.5 × 2 + 125 × 2 × 1 = 456 + 250 = 706 rub.
125 × 1.5 × 1 = 187.5 rub.
As a result, the processing fee is equal to: 706 + 187.5 = 893.5 rubles.
Russian labor legislation provides not only for compensation for overtime hours worked, but also for activities on weekends. It is known that under Article 153, even several hours of employment on non-working days (including holidays) are paid twice based on the hourly rate or salary, not to mention the fulfillment of other conditions for additional work.
Thus, Article 113 establishes that engaging an employee to work on weekends is unacceptable, except in emergency situations, which may result in damage to the organization’s property or to people living near the institution (in a populated area).
Let’s say that if the central heating pipeline in a city is damaged, this will affect residents who will be deprived of heat. In this case, to eliminate the accident, the enterprise has good reason to call the required number of workers on a day off, even without their consent, but with a guarantee of payment for the time worked in accordance with current standards.
For example, the salary of a mechanic is 15,000 rubles. and on his days off he worked 16 hours. We calculate his wages per hour: 15,000: 20: 8 = 93.75 rubles. Next: 93.75 × 2 × 16 = 3000 rubles. If the employee refuses double payment, the hours of overtime are summed up for the entire month and calculated at the regular rate (93.75 rubles/hour). The employee will receive two additional days off, which he can take off at any convenient time at his discretion.
How to avoid overtime when recording working hours together
In order to prevent overtime when recording working hours and other surprises at the end of the accounting period, as well as to comply with labor laws, HR officers usually do the following:
- Prepare a staff work schedule for the next year, taking into account the norms of the Labor Code, namely:
- continuous rest per week - at least 42 hours (Article 110);
- lunch break – 0.5–2 hours (Article 108);
- night shifts have been reduced by an hour (Article 96);
- prohibition of two shifts in a row for one employee (Article 103).
In addition, when developing the schedule, annual vacations lasting at least 28 calendar days are taken into account.
- In the finished schedule, the number of hours is checked and a reporting period convenient for the organization is selected (more precisely, for what period the total time of employment does not exceed the 40-hour or other weekly standard).
- When, after carrying out this analysis, there is still overtime at the end of the reporting period, the working hours of some shifts are cut (if this is possible in the production process) in order to “shove” the schedule into the standard.
- The resulting excess time is properly documented and included in the relevant documents.
Information about the experts
Natalia Plastinina, deputy head of the legal support service of the branch of OJSC ROST BANK, Volgograd. Natalia Plastinina graduated from the Saratov State Academy of Law (now became the Saratov Academy of Law), receiving the qualification “lawyer”. Work experience in the specialty is 18 years and developed mainly in the banking sector: she worked in various positions in legal specialization at JSB Inkombank, Kompleksbank, Stema-Bank, Alfa-Bank OJSC, Baltic Bank OJSC . Currently he holds the position of deputy head of the legal support service of the branch of OJSC ROST BANK. During the period of work in my specialty, I also managed to go through law school and gain short-term work experience in a large construction organization, which occurred during the period of the banking crisis.
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