Holiday worknot the most joyful occupation for employees, and in order to motivate them, the employer can increase wages during this time. But at the legislative level, wages on holidays are also regulated, and the employer must take into account the established minimums.
What days are considered holidays
The days that the legislator recognizes as non-working holidays are listed in Art. 112 of the Labor Code of the Russian Federation: January 1-8, February 23, March 8, May 1 and 9, June 12 and November 4. At the same time, in certain territories, at the request of religious associations, other days can also be declared holidays.
Another thing to keep in mind is that public holidays can fall on weekends. In this case, the day off is transferred to the first working day after the holiday. Moreover, when calculating wages, you need to remember that it is the day off that is transferred, and the holiday payment falls on the date that is marked as red in the calendar.
Holiday pay for shift work
Issues of payment for work on holidays for all categories of employees are regulated by Art. 153 of the Labor Code of the Russian Federation - and shifters are no exception. The difference between shift work is that a holiday in this case is not additional work in excess of the norm, but a regular shift within the framework of the monthly schedule. It's just that the schedule was drawn up in such a way that someone got the job on the holiday.
However, the fact that work on a holiday was foreseen in advance, and was not the result of an emergency situation, does not mean that this should not affect the salary. As a general rule, work on a holiday is paid double, and for shift workers this rule is the same, only implemented a little differently.
For work on a holiday, such an employee receives his daily/hourly rate (for normal work), plus at least one daily/hourly rate (for work on a holiday). The result is a double payout.
Payment for holidays with a shift work schedule is done something like this: Ivanov works 10 shifts a month with a salary of 30,000 rubles (the daily rate is 30,000 / 10 = 3,000 rubles), he worked all 10 shifts in a month, but one of them fell on holiday. As a result, he receives his 30,000 rubles (monthly salary) + 3,000 rubles (daily rate) for work on a holiday - a total of 33,000 rubles.
Remuneration of employees working according to the standard schedule
All employees who work according to the standard schedule rest on holidays, because for them they are non-working. It is possible to call such an employee to work on a holiday only after a prior order from the management and only in emergency situations. Paid to go to work on a holiday, according to the same Art. 153 of the Labor Code of the Russian Federation, in double size.
For those employees who receive piecework wages, double piecework rates apply on a public holiday. For example: Ivanov receives 100 rubles for making 1 part, on a holiday he managed to make 10 parts. The payment for this will be 10 × 100 × 2 = 2000 rubles. On a normal day, he would have received only 1,000 rubles for the same amount of work done.
Employees who were called to work on a holiday, whose work is paid according to the daily / hourly wage rates, receive double the rate on that day. Also here it should be borne in mind that such a day should not have been counted as a working day in the month at all.
For example: Ivanov worked 21 days in a month where there were only 20 working days (that is, 1 day was a holiday) at a daily rate of 2,500 rubles. This means that for the holiday he is entitled to 2500 × 2 = 5000 rubles, and for the whole month - 20 × 2500 + 1 × 5000 = 55 000 rubles.
Night work on holidays and its payment
Another feature of working during the holidays is the fact that an employee can be involved in work at night. Here, when calculating wages, allowances are taken into account both for night time and for a holiday. In accordance with the Government Decree “On the minimum amount of wage increases for night work” No. 554 dated July 22, 2008, the answer to the question of how work on holidays at night is paid is as follows: from 22 to 6 hours, 20 %.
Here again there are two options:
- Those employees who came to work at night hours on a holiday according to the schedule (i.e. within the framework of the monthly labor norm) receive an additional payment of 100% for going to work on a holiday and an additional payment of 20% of the hourly rate for night time .
- Those employees for whom work on a holiday was not scheduled receive a double tariff rate, taking into account the allowance for night time.
At the same time, it should be noted that 20% is just the minimum level of the allowance. The management of the enterprise may well make it even higher, fixing such a decision in a collective agreement and other local act.
Replacing pay with time off
Instead of receiving monetary compensation for working on a holiday, an employee has the right to take a day off. In this case, the holiday is paid as a normal day, doubling the payment is canceled, and the selected day is not paid.
The legislator has not regulated the procedure for choosing a day of rest instead of a worked holiday, but do not forget that the employee must notify the manager or accounting department of his choice before the end of the month (after all, by default, he will simply be charged double payment). In addition, the rest day itself must be agreed with the management.
Registration of work on holidays according to the schedule of 2017-2018
As mentioned above, if work on a holiday is caused by an emergency, then they are involved in it by written order of the head. This can be done, for example, in the form of an order, which is presented to the employee against signature. In this case, the signature under the order will simultaneously serve as confirmation of the employee's consent to go to work on a holiday. Although such consent may well be formalized in a separate statement.
An employee responsible for recording working hours uses a time sheet in the unified form T-13 (it is not mandatory from January 1, 2013, but continues to be used in most enterprises) to mark going to work on a holiday. The time sheet is a primary reporting document and is subsequently used for payroll.
Holiday processing
According to the rules of Art. 95 of the Labor Code of the Russian Federation, the duration of the working day preceding the holiday is reduced by 1 hour. Thus, if an employee has to work a standard amount of time that day, then the last hour will be counted as overtime. Also, this hour will be considered overtime for employees working in shifts who, due to the specifics of their activities, cannot finish work earlier.
Compensation for this hour can be of two types:
- In the form of providing additional rest time (for example, going to work one day an hour later).
- In the form of monetary compensation, the amount of which is calculated as per hour of overtime work.
Overtime pay means that the worker receives one and a half hourly wages for the first two hours of overtime and double the rate for each subsequent hour.
Who can be called to work on weekends and holidays?
The rules of the article Art. 113 of the Labor Code of the Russian Federation regulates the procedure for engaging in work on a holiday. There are two ways to organize a workflow here:
- Continuous production or 24/7 service. In such companies, the work of employees (all or only part of the team) is usually built on a shift basis.
- A typical work schedule is when employees work five days a week, working eight hours each day. Although there may be options with a six-day week or an extended / shortened working day.
If an employee is arranged to work in shifts, then even before signing the employment contract, he is warned about the need to work on holidays, if so provided by the schedule.
For the rest of the employees, going to the workplace on a holiday is an exceptional situation, which is possible only after a written order from the management and obtaining the written consent of the employee himself.
IMPORTANT! Pregnant women and minors cannot be involved in work on public holidays. Women with children under the age of 3, disabled children of any age, as well as single mothers with children under 5 years of age can be asked to go to work on a holiday only if they have no medical contraindications for this.
For work on holidays, the employee is guaranteed to receive compensation. It can be expressed in the provision of time off instead of a worked holiday or in doubling wages for going to work. The management of the company can increase the amount of monetary compensation and offer the employee more pay. In this case, the corresponding procedure for calculating salaries on holidays should be fixed in the local act of the company. But what days are considered holidays in the state is established only at the legislative level.
In almost every organization, situations arise when an employee needs to work on a day when everyone else is resting. Such work is subject to special payment. Let's talk about the nuances associated with the performance of labor duties on non-working days and holidays, with a "salary" system of remuneration.
General rules prohibit companies from engaging employees to work on weekends and non-working holidays. However, there are also exceptional situations where such "attraction" is possible. For example, if you need to perform unforeseen work, on which the further normal work of the organization as a whole or its individual divisions depends. The written consent of the employee is required to engage in such work. If the employee does not agree to this, he is not obliged to argue his refusal or give a good reason. True, in some "particularly exceptional" cases, the consent of the employee to work on a weekend or holiday is not required. For example, if it is necessary to prevent or eliminate the consequences of a production accident. Involvement of employees to work on weekends and non-working holidays is formalized by order of the employer. The form of such an order has not been established. It can be drawn up, for example, in the form of an order to engage in work on a day off. It is advisable to indicate in the document the reason and period for going to work, a list of involved employees.
Paying a work holiday
What are the rules for remuneration of employees who go to work on a weekend or holiday? For employees whose salary depends on the salary, there are 2 types of payment for such days:
In continuation, the following question arises: how to determine whether the "day off" work was carried out within the monthly norm of working time or not? Article 91 of the Labor Code states that normal working hours cannot exceed 40 hours per week. It also states that "the procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established length of working time per week, is determined by the federal executive body." This procedure is approved by the Ministry of Health and Social Development of Russia. According to him, the norm of working time of a particular month must be calculated as follows: the duration of the working week (for example, 40 hours) is divided by 5 and multiplied by the number of working days according to the calendar of the five-day working week of this month. Further, from the received number of hours, those hours are subtracted by which the working time is reduced on the eve of non-working holidays.
If an employee who has been paid an official salary worked part-time on a weekend or holiday, he is paid for the hours actually worked. To do this, determine the part of the salary per hour of work and multiply it by the number of hours worked on the day off. Also, to calculate the "hourly rate" (part of the salary per hour of work), they take the normal working hours established for this category of workers in a particular month.
Example
In connection with unforeseen work, an employee of the company with his consent in November 2009 was involved in work on a day off - November 21. According to the production calendar for 2009, the norm of working time in November with a 40-hour working week was 159 hours. The worker complied with this requirement. On the day off, he worked 5 hours, which was noted in the time sheet. The monthly salary of an employee is 30,000 rubles.
Calculate the employee's remuneration for work on a day off. Since it was made in excess of the monthly norm of working time, the employee is entitled to pay at a double rate. Thus, for 5 hours of work on a day off, he will receive:
30 000 rub. : 159 h x 5 h x 2 = 1887 rubles.
Accordingly, for November, the employee's salary will be:
30,000 + 1887 = 31,887 rubles.
Note that specific amounts of payment for work on a weekend or non-working holiday can be established by a collective or labor agreement, other local regulatory act. This means that the company has every right to decide to pay higher rates for "day off" work, for example, triple the amount.
Time off instead of "double" pay
At the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, the "day off" work is paid in a single amount, and the salary is not charged for the day of rest. The application of this norm in practice raises the question: does the duration of time off depend on the number of hours worked on a day off? For example, an employee worked on Sunday for only two hours. Does this mean that the day off should be granted only for two hours? According to Rostrud specialists, an employee is entitled to a full day of rest, regardless of the number of hours worked on a day off. They justify their conclusion as follows.
Please note: some companies impose a second payment option (with time off) on employees. This is wrong, because according to the meaning of the above norms, the right to choose the type of payment belongs to the employee. If he did not write an application for granting him another day of rest as compensation, work on the day off must be paid at an increased rate. The employer does not have the right to refuse double pay, replacing it with a day off, if the employee has not given his consent to this.
Weekend work and taxes
Remuneration for work on a weekend or holiday is taken into account when taxing profits as part of labor costs. If the organization pays more than double the amount for work on a day off, then it has the right to take into account the entire amount in expenses that reduce the income tax base. But on the condition that the condition of payment in such amounts is fixed in the labor or collective agreement.
With regard to personal income tax, we note. Remuneration for work on weekends and non-working holidays is not compensation in the sense of Article 164 of the Labor Code. This means that the amounts paid should be considered as increased wages, and not compensation. And if so, then personal income tax must be withheld from such amounts. So considers financial department .
On the same basis, increased pay for “output” work should also be subject to insurance premiums. Recall that from January 1, 2010, the UST was replaced by insurance premiums. These contributions are not subject to compensation payments related to the performance of labor duties. And since, as we have just noted, remuneration for work on a weekend or holiday is not of a compensatory nature, insurance premiums must also be charged on it.
B.A. Chizhov, Deputy Head of the Records Management Department of the Administration of the Federal Service for Labor and Employment, State Counselor of the Russian Federation, Class II
Overtime is recognized as work performed by the employee at the initiative of the employer outside the duration of daily work (shift) established for the employee, that is, as a rule, immediately after the main work has been completed during the working day. Involving an employee in overtime work is allowed only in the cases listed in Article 99 of the Labor Code.
Increased pay for overtime work or the provision of additional rest time to the employee is due to the need to compensate for the increased energy consumption of the human body for work in excess of normal working hours.
Labor legislation prohibits work on weekends and holidays, but at the same time, Article 113 of the Code contains an extremely limited list of cases when employees can be involved in work on these days (catastrophes, accidents, disasters, etc.). Since work on a weekend or holiday, unlike overtime, is performed not after the main work, but after daily rest and is paid at least 2 times, it does not apply to overtime work even in its maximum duration (120 hours). per year) is not taken into account.
Article review:
I.A. Mikhailov,
legal consulting service GARANT, legal adviser
Work on a weekend or non-working holiday is paid at least twice the amount: for piece workers - at least at double piece rates; employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate; employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working hours, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working hours. Specific amounts of remuneration for work on a weekend or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract. At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. Remuneration of work on weekends and non-working holidays for creative workers of the media, cinematography organizations, television and video filming groups, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with lists of jobs, professions, positions of these employees, approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, can be determined on the basis of a collective agreement, a local normative act, an employment contract.
Legal advice under Art. 153 of the Labor Code of the Russian Federation
Question answered by phone
Question answered by phone
Question answered by phone
- Lawyer's response:
According to Art. 153 of the Labor Code of the Russian Federation, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. The above article does not establish that the duration of additional rest should correspond to the duration of work on a day off. Therefore, even if an employee worked only 1-3 hours on a day off, he should be given a full day of rest.
- Lawyer's response:
- Lawyer's response:
You are somewhat lost in the text of Art. 154 of the Housing Code of the Russian Federation, although these texts are also quite clumsy ... Payment for the USE of residential premises is provided only for the tenant lived. premises. And lived for the owner. premises, a fee is provided for the maintenance and repair of the residential premises, INCLUDING a fee for services and work on the management of the MKD, maintenance and current repairs of common property in the MKD. This word "INCLUDING" is not very successful, because. the content of the living itself. the owner-occupied space is NOT actually included. This follows from the text of paragraph 29 of the "Rules for the maintenance of common property in MKD ..." (approved by Decree of the Government of the Russian Federation of August 13, 2006 N 491), which clearly states that "The costs of MAINTENANCE AND REPAIR OF THE RESIDENTIAL PREMISES are determined in the AMOUNT THAT ENSURES THE MAINTENANCE OF THE COMMON PROPERTY ... "And nothing more ... Therefore, the maintenance and repair of EVERYTHING in the apartment (except for risers) is the cost of only the owner. But if your payment documents (except for the maintenance and repair of common property) include (in a separate line and ADDITIONALLY) also "payment for residential premises", then this is a clear violation of the legislation of the Russian Federation. You have a direct road to the GZhI (and you can go to the prosecutor's office, and even to the court) Good luck.
- Lawyer's response:
Anastasia Nikolaeva
Good evening! For work on Sunday, double pay or single pay plus a day off is required. I can not understand why this day off will not be paid?
Yakov Fedkin
Good evening! The question is. On Saturday, going to work on a day off, is it possible to pay in a single amount and one day off, paid?
Oleg Volosevich
I work at an emergency. Dairy plant. Can my workday not pay shifts on public holidays?? And can he, without warning in advance, reduce the premium.
Maria Andreeva
Hello! I work in 12 hour shifts. New Year's holidays must be paid double.?
Vera Timofeeva
Weekend worked 4 hours. As a day off, 4 hours or 8 hours. Write the article number in the labor code.
Petra Pavlova
quote article 153 of the labor code ... Please ...
Sometimes, production necessity forces a person to go to work and perform official duties on his day off or holiday (although breaks for such work remain standard, described in the article by reference). Payment for such work, according to the Labor Code of the Russian Federation, is made at a different increased rate.
How much the weekend is paid and how this provision is regulated, read in our article.
Work on a day off article of the Labor Code of the Russian Federation
According to the law, each employee has an 8-hour working day and, accordingly, a 40-hour working week. Everything that goes beyond these figures is either processing, or working on weekends, and sometimes a gross violation of rights.
Sometimes circumstances develop in such a way that on a non-working day, an employee’s exit is very necessary. And the reasons for the urgency cannot wait until after the holidays. In this case, the employer is forced to organize the work of employees during non-working hours.
The most common reasons for this phenomenon are:
- Accidents that require immediate elimination;
- Urgent repair of production facilities;
- Non-fulfillment of volumes within the time limits set by the customer;
- Additional orders, the implementation of which is possible only with additional exits or overtime work;
- Other reasons.
How is weekend work paid?
According to the Labor Code, a person is entitled to at least double payment for going out on his day off. So for individuals whose salary is calculated on a piece-rate basis, the employer is obliged to pay for work on weekends at double rates.
For persons working on an hourly basis or having an official salary, such work is paid at a double hourly or double daily rate.
Also, the articles of the Labor Code guarantee the opportunity to take time off. However, there is one caveat here: if an employee chooses a day off, then payment for a non-working shift will be made at the standard rate.
In general, you decide on pay or time off.
The tariff for work on a day off at each enterprise is approved by a collective labor agreement, a normative act. Such documents are approved taking into account the interests of workers, in agreement with the organization, which is the representative body of workers.
Holiday work pay
Going out on a holiday is also regulated by the Labor Code of the Russian Federation. The amount of the tariff for the performance of work on non-working days cannot be lower than double payment, both with piecework and hourly payroll systems (hourly wages).
An employee may also be granted time off on a public holiday. You can issue it when the need arises, but in this case, payment for the holiday will be made at the standard rate.
More about this in article 153 of the Labor Code of the Russian Federation, “Payment on weekends and non-working holidays”.
Sample order for work on holidays and weekends
If the enterprise has an urgent need for employees to leave on non-working days, the head is obliged to draw up an order.
The order must indicate: the date, the reasons why the employees are required to leave, and the amount of payment for this time is approved. Based on the order, the accountant will calculate the salary for the specified days at an increased rate.
An example of such a document can be found at the following link:
Holiday pay for shift work
If the company has a shift schedule, then there are some peculiarities when paying for holidays. So at enterprises with continuous production, payment for going out on a non-working day according to the calendar, but a worker according to a shift schedule, is made at a double rate.
But if the number of hours worked does not exceed the number established by law, then the employee will not be able to take time off during this time.
Construction work on weekends
Many residents of multi-storey buildings in various cities and regions of the Russian Federation will be interested to know what the law thinks about carrying out repairs in their own apartments. This information will be especially relevant for those who have noisy neighbors who have been doing repairs for years.
Today in the Russian Federation there is no single law that would regulate the repair and construction of high-rise buildings by residents. Therefore, the time frame may differ in Moscow and St. Petersburg from other regions.
So, in particular, in the city of Moscow, legislation prohibits repair work on weekends, and on weekdays they should begin no earlier than 9 am and end by 7 pm. Also, the law prohibits the use of construction tools, from which strong noise and vibrations come.
The total duration of repairs in the apartment should not exceed 4 months. If renovations and construction continue, a special permit is required.
Trying to come to a common denominator by region, the rules for repairing an apartment can be combined into the following:
- Repairs are prohibited on weekends and holidays.
- On normal days of the week, repairs begin no earlier than 9 am and end no later than 7 pm.
- Repairs cannot last more than 6 hours a day. During the specified time, at least one hour break is required.
- Construction should not stretch for more than 3 calendar months.
- Permissible noise level is not more than 40 dB. If neighbors violate the established order, then this may serve as a reason for contacting law enforcement agencies.
The Labor Code guarantees every employee the right: with a five-day working week, Saturday and Sunday are considered days off, with a six-day working week, only Sunday.
However, in some cases it becomes necessary to attract employees to work on weekends and holidays: this may be due to the continuity of the work process, accidents, sudden equipment breakdowns and other reasons. You need to know how weekends and holidays are paid, and what are the rights and obligations of employees.
Usually work on holidays is paid at a double rate.
To attract employees to work on weekends and holidays, a written order of the head of the organization and the consent of the employee are required. If an employee refuses to go to work on a day off, he has every right to do so, and no one should follow this.
However, there are exceptions to this rule: in some cases, workers can be called on a day off even without their consent:
- The need to prevent a man-made accident, catastrophe or the need to eliminate its consequences.
- The need to prevent an accident that could lead to serious consequences with the destruction of the employer or the municipality.
- The need to perform work in emergency circumstances: in conditions of war, epidemic, famine, natural disaster or other circumstances arising under the influence of force majeure.
In all other cases, the need to go to work should be discussed and agreed with employees, even if the terms of the employment contract provide for an irregular working day.
Most often, those involved in public services, emergency repairs, commercial transportation, and loading and unloading have to work on weekends.
In all cases, work on weekends is paid, and the payment must be significantly higher than when working on ordinary weekdays.
Principles of payment for weekends and holidays
Those who want to work on a day off are stimulated by the increased salary.
Art. 153 of the Labor Code establishes key principles for remuneration for work on weekends and holidays. It depends on how wages are generally calculated at an enterprise of this category, the calculation is carried out according to the following schemes:
- If an employee works on piecework conditions, then the rates for piecework work are at least doubled. That is, for a similar amount of work, an employee should receive double pay.
- If a time-based wage system is in place, then hours worked on weekends or a full day are paid at double the rate. The worker receives his usual daily wage plus the same amount.
If employees receive a salary, then the following calculation option is used. If additional work is included in the monthly working time, then it is paid at a single daily or hourly salary, depending on the time worked on the day off. If this work is overtime, that is, the employee works out his monthly norm, then weekend work is paid at a double rate.
Calculation example for the last wage option. Engineer A. works at the enterprise and receives a salary of 30 thousand rubles. In October 2014, he was brought to work on a day off, and at the same time he had to work 5 hours, and this fact was recorded in the time sheet.
This month, the calendar norm is 159 hours with a 40-hour work week. Engineer A. complied with this norm, so the additional hours worked must be paid at a double rate.
Calculation: 30,000 rubles (salary) / 159 hours (norm) * 5 hours (overtime) * 2 = 1887 rubles. This is the amount that should be added to his standard salary for extra hours worked.
To call an employee to work on a day off, the manager must not only call and get verbal consent, but also draw up some documents.
The order to attract an employee to work is drawn up in a free form, this document must contain the full name and position of the employee, as well as the day on which he will have to go to work. Sometimes for these purposes it is written, with which the employee must be familiarized against signature.
Who can't be called on weekends?
Employees under the age of 18 cannot be called to work on a public holiday
Even with the consent of employees, pregnant women, as well as underage workers under the age of 18, cannot be involved in weekend work. Since these are the most vulnerable categories, additional work for them is prohibited by law, this rule does not apply only to workers in creative professions.
In this case, the issue is resolved on an individual basis, but in any case, the consent of the employee is required. It is permissible to engage with the written consent of disabled workers, women with children under three years of age, single fathers of any such children.
Employees have the right to refuse to work overtime under any circumstances, even if the enterprise needs to ensure an uninterrupted labor process or eliminate an accident. There should be no penalties in these cases.
In cases not specified in the legislation, that is, not related to catastrophes, man-made accidents and other emergencies, workers can be called on weekends with the consent of the trade union. this issue must be discussed at the meeting, if the enterprise has a trade union, and the opinion of the representatives of the team should be taken into account. Usually, if there is a production need, there are no problems with the team.
Replacing the salary for the day off for a day off
Salary for work on a holiday can be replaced with a day off
The employee has the right, at his own request, to transfer the rest time to another day, that is, to receive time off. Going to work on a weekend or a holiday is paid in a single amount, and time off is not required to be paid.
However, in any case, the employee is given a full day for additional rest, even if he had to work only a few hours on a holiday. The legislation does not prescribe the time for granting such a day off: in some enterprises, the condition is fixed that the day off can only be the day following the holiday or weekend on which the employee had to work.
Such a decision violates the norms of the law: they state that the employee has the right to get time off on any day at his own request, and not at the will of the employer. Also, the employer does not have the right to refuse to pay double hours worked and be sure to replace it with a day off.
However, the time off must be agreed with the employer. Such a day of rest is provided by a written order of the management, with which the employee is reported to be familiarized against signature. If he simply did not go to work even if he had the right to time off, but without agreement, absence from the workplace is considered absenteeism, and such a fact may become the basis for dismissal under the relevant article of the Labor Code of the Russian Federation.
In practice, usually the employee simply agrees with the employer on what time it is more convenient for him to get time off, after which an additional day of rest is reflected in the order. If, due to the continuity of the production process, it is impossible for an employee to be granted a special day of rest in exchange for the day off worked, he must be paid at double the rate in accordance with general principles.
How are payroll taxes paid when working on a weekend?
Holidays - according to the calendar
The amount transferred to the employee as pay for the weekend is taken into account in the taxation of profits, these funds should be attributed to labor costs. If an enterprise pays more than double the amount for overtime work, then the entire amount can be taken into account when calculating labor costs.
However, for this, information on increased overtime pay must be spelled out in the employment contract or collective agreement with employees. You also need to consider that personal income tax is deducted from this amount. According to the law, overtime pay is not compensation, but increased wages, therefore, it should also be subject to personal income tax.
Similarly, insurance and should be deducted from this amount. Thus, the pay for working on a day off in the tax legislation is no different from a regular salary, therefore, the same reporting requirements apply to it.
The employee is taxed on the income of an individual, the employer is obliged to deduct the established amount to insurance and pension organizations. Although this is not very beneficial for the employer, it guarantees the rights of the employee to receive the entire social package.
Which employee is not paid to work on weekends?
If you have plans for a holiday, discuss this with your superiors in advance.
Not all employees are forced to be constantly present at the workplace in one company. Many people have to combine work in several organizations or do it from home. How is attraction paid on weekends in these cases?
Part-time workers on weekends and holidays should be paid double, as well as the main workers, if they have to be involved in work on non-working days. Homeworkers are not paid extra hours of work. Often they work on a piece-rate basis, so for them it is necessary to simply increase the prices for the result by a special order.
For those who work piecework, the employer is obliged to ensure an increase in prices for manufactured products on that day at least 2 times. In practice, this requirement is far from always observed, and the employee must be able to defend his rights.
Because of the call on holidays and weekends, conflicts often arise between the employee and the employer. It is important that each exit to work on a holiday is recorded in the time sheet and is issued by order, and not just a consequence of oral communication between the employee and superiors. If there is no order and signature of the employee, it is extremely difficult to confirm that there was a call to work on holidays at all, therefore, difficulties will arise with increased wages.
If the employer refuses to pay double the weekend work, the employee must complain to the labor inspectorate or file a complaint with the court.
An audit will be carried out in which a violation of the law will be revealed, after which the employer will be required to comply with the law. In this case, employees may demand compensation for material and moral damage: they are not only paid the due amount, but also compensated for the costs of the proceedings.
Allows you to fight injustice. The main assistant of workers in this is the trade union: the employer can make any changes to the employment contract only after agreement with the representatives of the trade union. Without the consent of the employees, new provisions on the possibility of overtime work cannot be added to it.
How is the calculation of payment for work on weekends and holidays on examples:
