Payment procedure on weekends and holidays. Who can not be called to work on holidays and weekends

Work processes can not always proceed strictly within the framework of a strictly established schedule.

Sometimes an employer just needs to call one or more workers on weekends to do urgent work. Of course, such work is paid in excess of the established norms and, moreover, it allows you to receive not only payment, but also time off.

Registration of work on weekends, as well as its further compensation in the form of time off or time off, is regulated by the Labor Code of the Russian Federation.

Article 153 of the Labor Code of the Russian Federation indicates that work performed on a weekend or holiday must be paid according to other criteria. For the employer, the main thing is to clearly understand what is meant by the concept of a day off.

Each accepted employee has his own installed . This measure is not superfluous, because within the framework of one organization several regimes can operate at once. When an employee works in an office job and has a five-day work week, Saturday and Sunday are considered days off, unless there have been official government shifts. All holidays that are prescribed in the Labor Code, as well as those that are officially announced for the next year, are also considered days off. For employees who have special work schedules, for example, floating or rotational, days off are determined according to an individually set schedule. On holidays, they work or rest according to previously established criteria, and cannot claim to leave the workplace due to the red date in the calendar.

It is possible to attract an employee to work on his legal day off only with his consent and in the event of a production need. However, it is worth remembering that any such attraction will result in increased payments for the employer himself, regardless of what was the reason for calling the employee to work after hours.

Payment amount

Paying time off for work on a day off is a separate article of the Labor Code of the Russian Federation, namely.

According to its norms, payment for labor activity carried out on a legal weekend or holiday is made in the following minimum amounts:

1. Those who receive piece rates should count no less than double the rates.
2. Those who are billed by the hour or by the day are charged a double rate for one hour or one day.
3. Recipients should calculate the share of salary for overtime worked and multiply it by two. If the work was performed within the framework of the norm established per month, then payments are made in a single amount.

Article 153 of the Labor Code of the Russian Federation establishes the obligatory double payment for all hours of work that fall on weekends or holidays. But it also contains a clause that states that other standards may be established by the employer in the collective agreement. The clauses of the collective agreement must be agreed upon with the representatives of the work team and not conflict with legislative norms. The norms prescribed in the Labor Code of the Russian Federation cannot be reduced, but you can increase them at your discretion in an unlimited amount.

Workers in creative professions work, as a rule, on weekends and holidays, they are not subject to Article 153 of the Labor Code.

The article itself states that the amount of payment for creative people is determined by the Russian Tripartite Commission, as well as local documentation, taking into account the List of Professions approved by the Government of the Russian Federation.

What do you prefer - time off or pay?

If the employee himself expresses such a desire, then the employer is obliged to provide him. You can take time off for a period equivalent to hours worked, but no more.

When solving the dilemma of which is preferable - time off or payments, you should pay attention to the rules for providing both:

1. The increased pay is for all hours of overtime work performed on weekends or holidays. It is accrued in the general manner when calculating wages, and is paid together with it.
2. is taken at the request of the employee himself and at the same time does not cancel the payment for the work performed. However, payments, when issuing time off, are accrued in a single amount.

The advantage of the day off is that it can be taken as needed. However, the law allows no more than one calendar year to sample accumulated hours off. If the right to rest is not exercised, then when the new calendar year begins, it is lost. Most employers do not give employees the right to choose and appoint themselves either increased pay or time off. It should be clearly understood that this state of affairs is a severe violation of the rights of a working person.

Many enterprises have adopted an unspoken law that days off that are less than 4 hours in duration are usually not issued, but simply paid at an increased rate.

The procedure for granting time off

The employer is obliged to issue an order for out-of-hours work. Only the presence of a written order will allow the employee to subsequently use all the benefits specified in Article 153. If there is no order, then the law will consider that the employee arbitrarily went to the workplace, and such an exit does not give grounds for increased payments and time off.

When writing an order, the employer can, in agreement with the employees, immediately prescribe the date of the weekend provided in return. If such a note is present at the disposal, then on the appointed day the employee does not go to his workplace, and a mark on the official time off is put in his report card.

When the order does not have a strictly set date for the day off or does not stipulate compensation at all, the employee writes, in which he expresses a request for a free day or hours to replace those worked.

The date of the free day must be agreed in advance with the immediate supervisor. If he does not object to the absence of the employee on the specified day, he must put his resolution about it. The endorsed application is sent for signature to the director of the enterprise and only after its approval is considered approved. The submitted application is fixed by the issued order, indicating the date of the off-hour day off and the reason for its provision.

You will be interested

A day off, that is, a weekly uninterrupted rest, is the time during which the employee is free from the performance of labor duties and which he can use at his own discretion. Days off are provided to all employees on a weekly basis in accordance with the employment contract, collective agreement, internal labor regulations of the organization or local regulations of the employer (for example, shift schedule).

With a five-day working week, employees are provided with two days off a week, with a six-day working week - one day off (Article 111 of the Labor Code of the Russian Federation).

The general day off is Sunday. The second day off with a five-day working week is established by the collective agreement, the internal labor regulations of the organization.

In organizations whose suspension of work on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the week for each group of employees in accordance with the rules of internal labor regulations.

The duration of the weekly uninterrupted rest (weekends) cannot be less than 42 hours.

Non-working holidays are established throughout the territory of the Russian Federation and apply to all categories of workers, regardless of the mode of operation. Non-working holidays are listed in Art. 112 of the Labor Code of the Russian Federation.

Work on weekends and non-working holidays is generally prohibited. However, an unconditional ban is established only for disabled people and women with children under the age of three, if such work is prohibited to them for medical reasons. Involvement of other categories of workers to work on weekends and non-working holidays is allowed subject to the procedure established by Art. 113 of the Labor Code of the Russian Federation.

In accordance with this article, with the written consent of the employee, engaging in work on weekends and non-working holidays is allowed for the following purposes:

Prevention of a production accident, catastrophe, elimination of the consequences of a production accident, catastrophe or natural disaster;

Prevention of accidents, destruction or damage to property;

Performance of unforeseen work, on the urgent implementation of which the normal operation of the organization as a whole or its individual divisions depends in the future.

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

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

On non-working holidays, work is allowed, the suspension of which is impossible due to production and technical conditions (continuously operating organizations), work caused by the need to serve the population, as well as urgent repair and loading and unloading work. The provisions of Art. 113 of the Labor Code of the Russian Federation in terms of observing the procedure for attracting employees to work on non-working holidays.

Work on weekends and non-working holidays is paid at an increased rate.

In accordance with Art. 153 of the Labor Code of the Russian Federation, work on a day off and a non-working holiday is paid at least in double the amount:

Pieceworkers - not less than double piecework rates;

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

For employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in an amount of at least a double hourly or daily rate in excess of the salary, if the work produced in excess of the monthly norm.

The greatest difficulty is determining the amount of wages on weekends and non-working holidays for employees who receive a monthly salary.

Article 153 of the Labor Code of the Russian Federation does not directly determine what hourly or daily rate should be applied when paying employees on weekends and holidays who receive a monthly salary: calculated based on the number of working hours of a given month or on the average monthly number of hours.

Since, when determining the amount of remuneration for workers receiving a monthly salary, on a weekend or holiday, Art. 153 of the Labor Code of the Russian Federation prescribes to determine the normal working hours in a particular month, then payment for work on a weekend or holiday should be made based on the rate calculated taking into account the normal working hours in a given month.

Let us consider the procedure for determining the amount of wages on weekends and non-working holidays for employees receiving a monthly salary, who have a summarized accounting of working time.

With the summarized accounting of working time and shift working hours in continuously operating organizations, work on non-working holidays can be initially planned for some employees by a shift schedule. However, this does not mean that the labor of workers who worked on a non-working holiday in accordance with the shift schedule should not be paid at an increased rate. In this case, work on a non-working holiday is paid in the amount of a single daily or hourly rate in excess of the salary.

Very often in practice, when planning a shift schedule, a number of working hours is foreseen in advance that exceeds the normal number of working hours in the corresponding accounting period. The question arises how, in this case, to pay for work on a non-working holiday, performed according to the shift schedule.

On the one hand, if work on a non-working holiday was performed in excess of the monthly norm of working time, then it must be paid in the amount of at least double the daily or hourly rate in excess of the salary.

On the other hand, it is not possible to determine what kind of work from the shifts included in the schedule was carried out in excess of the monthly norm on a non-working holiday.

According to the author, work on a non-working holiday should be paid at a double rate in excess of the salary in cases where the shift that falls according to the shift schedule on a non-working holiday goes beyond the normal working hours in the corresponding month. That is, if the shift schedule of an employee provides for a shift on a non-working holiday and work on this shift is carried out during the period when the employee has already worked the normal number of hours in a given month, then payment should be made in double the amount in excess of the salary.

Please note: 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 non-working holiday is paid in a single amount, and the day of rest is not subject to payment. At the same time, there are no special rules for paying for work on a day off. With a literal interpretation of Art. 153 of the Labor Code of the Russian Federation, it turns out that even the provision of an additional day of rest does not exempt the employer from paying double for work on a day off.

Article 149 of the Labor Code of the Russian Federation provides for the right of the parties to labor relations to establish specific amounts of wages on a weekend or non-working holiday. The terms of remuneration for work on a weekend or non-working holiday, established by an employment contract, collective agreement or agreement, cannot worsen the position of an employee in comparison with the current legislation of the Russian Federation.

Example. The employee is paid a salary in the amount of the salary established by the staffing table in the amount of 10,000 rubles. In June, the monthly norm of working time was fully worked out by the employee. In addition, due to production needs, the employee went to work on weekends (June 3, 17 and 24), as well as on a public holiday (June 12). The employment contract establishes payment for work on weekends and holidays at a double rate. On the basis of the order of the head, the payment to the employee for work on weekends, holidays and overtime was made in a triple amount. The internal regulations set the working hours for the organization on a five-day working week with two days off.

For June, according to the production calendar, with a five-day working week, 21 working days fall, or 167 hours of working time. With a salary of 10,000 rubles. the average daily earnings in June amounted to 476.19 rubles. (10,000 rubles: 21 days), hourly average - 59.88 rubles. (10,000 rubles: 167 hours). According to the norm, 3809.52 rubles were accrued for additional hours of work on weekends and holidays. ((3 days + 1 day) x 476.19 RUB/day x 2). In excess of the norm, by order of the head, 1904.76 rubles were accrued. ((3 days + 1 day) x 476.19). Total accrued for June 15,714.28 rubles. (10,000 + 3809.52 + 1904.76).

According to paragraphs 1 and 3 of Art. 255 of the Tax Code of the Russian Federation, for the purposes of taxation of profits, as part of expenses that reduce the tax base, the following expenses for wages are recognized:

Amounts accrued on official salaries;

Accruals of a stimulating and (or) compensatory nature related to the mode of work and working conditions, including bonuses to salaries for overtime work and work on weekends and holidays, made in accordance with the legislation of the Russian Federation.

In the situation under consideration, part of the allowances for work on weekends and holidays was made in excess of the norms established by the Labor Code of the Russian Federation and approved by the employment contract, and, therefore, does not apply to expenses that reduce the tax base for income tax, on the basis of paragraph 21 of Art. 270 of the Tax Code of the Russian Federation. The amount of additional payments for work on weekends and holidays, recognized as expenses for tax purposes, is 3809.52 rubles.

The amounts of wages, including additional payments for work on weekends and holidays within the limits, are subject to UST (clause 1, article 236 of the Tax Code of the Russian Federation). The amount of additional payment made in excess of the norms established by the Labor Code and the employment contract, accrued at the expense of the organization’s own funds and not related to expenses that reduce the tax base for income tax, is not subject to UST (clause 3, article 236 of the Tax Code of the Russian Federation).

For the purposes of taxation of profits, the amounts of UST are taken into account as part of other expenses associated with production and sale (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

On the basis of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation", organizations carry out compulsory pension insurance for employees. According to paragraph 2 of Art. 24 of this Law, on a monthly basis, insurance organizations calculate the amount of advance payments for insurance premiums based on the base for calculating insurance premiums calculated from the beginning of the billing period and the insurance premium rate. The object of taxation of insurance premiums and the basis for calculating insurance premiums are the object of taxation and the tax base for the UST, established by Ch. 24 "Unified social tax" of the Tax Code of the Russian Federation (clause 2, article 10 of Law N 167-FZ). The amount of wages, including the amount of additional payment for overtime and work on weekends and holidays, is subject to personal income tax (clause 6, clause 1, article 208 of the Tax Code of the Russian Federation).

V. D. Gorbulin, V. M. Kirsanova
All types of benefits and compensations
Source ATP Consultant+

Sometimes there are situations when it becomes necessary to involve employees who do not work on a shift schedule to work on weekends or holidays. For such exceptional cases, the legislation provides for special rules for calling employees to work and compensating their work in excess of the prescribed. Let's figure out what nuances you need to keep in mind.

When you can and when you can't

The Labor Code has an article that, as a general rule, prohibits work on weekends and holidays (). But there are two cases in which the law gives the employer the right to involve their employees in these days.

So, if unforeseen work appeared, on the urgent implementation of which the normal work of the organization depends in the future, and it was impossible to predict and plan the appearance of such work, then the employer can call the employee to work on weekends, but only with the written consent of the latter (). For example, it often happens that accounting staff have to go to work on weekends during reporting. Therefore, on the eve or a few days before (the time period for which this must be done is not established by law) before the expected exit, the employee must give written consent to work on rest days. If the employer did not manage to obtain written consent before going to work on a weekend or holiday (the employee, for example, gave only verbal consent), then this can and should be done immediately on the day he goes to work.

But in these cases, the employee is obliged to come to work on weekends or holidays, even if he did not give his consent to this:

• to prevent or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
• to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
• to perform work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fire, flood, famine, earthquake, epidemic or epizootic) and in other cases that put under a threat to the life or normal living conditions of the entire population or part of it ().

USEFUL SERVICES

You can find out which day in 2018 is a day off, holiday or shortened, in ours. With it, you can also get information about the norm of working hours per week, month or quarter for different lengths of the working week.

Please note that work on a weekend does not equate to work on Saturday or Sunday according to the shift schedule (). But if the shift falls on a holiday, then in this case the provisions already apply. The courts emphasize that holidays are such for all employees, regardless of whether work on these days is provided for by the shift schedule or not. Therefore, if an employee working in shift mode was involved in work on a holiday (even if this day is defined in his schedule as a work day), then such work is always paid at an increased rate (, appeal ruling of the Judicial Commission on Civil Cases of the Samara Regional Court dated September 25, 2012 in case No. 33-8934).

What documents need to be issued to call an employee

The main document, which is the basis for attracting an employee to work on weekends and non-working days, is the order of the head (). It is drawn up in an arbitrary form, but practice has developed approximate requirements for such a document: it must indicate the full name and position of the employee, the days on which he must go to work, as well as the structural unit in which he will work. In order to avoid possible disagreements and disputes, it is better to draw up an order in two copies and issue one against receipt to the employee. So, he will also have documentary evidence of a call to work on a weekend, and the employer will be able to prove that the employee was notified of the call.

In addition, you can ask the employee to give written consent in a separate document, which is also drawn up in any form.

There is also a third option: to provide at the disposal of the manager two lines for the signature of the employee - "Agree" and "Disagree". And in the text of the order, include a quote from indicating the employee's right to refuse to work on a weekend or non-working holiday.

The work of an employee on weekends or holidays must also be reflected in the time sheet (unified form T-12 or T-13). To do this, in the column under the corresponding date, put down the letter code "PB" or the numeric code "03" in the upper part of the cell, which indicates the duration of work on weekends and non-working holidays, and at the bottom indicate the exact number of hours worked by the employee on that day.

Paying for work on weekends and holidays

The legislation provides for two options for compensating for work on weekends and holidays: the employer must pay the day worked either double or single with the provision of an additional day of rest (). Which of the compensation options to receive, the employee chooses. He can write either a separate statement after the working day, or indicate this in a written consent, which he gives before leaving on a weekend or holiday.

Compensation for work on a weekend or non-working holiday in the form of an additional payment

As for the size of the surcharge, it depends on the form of remuneration of the employee. So, for pieceworkers, compensation must be paid in the amount of at least double the piece rate, and for those whose work is paid at daily (hourly) tariff rates - in the amount of at least double the rate ().

For those who receive a salary, compensation is also calculated based on the daily (hourly) rate. Moreover, if the work was carried out within the monthly norm of working hours, then compensation for work on a day off will be at least a single rate in excess of the salary. But if the monthly norm is exceeded, then the payment should be at least double the rate in excess of the salary ().

Let's look at examples of how an employer must pay for work on a holiday for different categories of employees, provided that the latter have chosen monetary compensation, and not an additional day off.

EXAMPLE

EXAMPLE 1

Calculation of the amount of compensation for work on weekends and non-working holidays with piecework wages

Employee I.I. Ivanov works as a courier. In January 2018, he delivered goods to 109 addresses. At the same time, he worked on January 3 and 4, which were holidays, making 14 trips in two days. The amount of payment for each departure is 250 rubles.

Let's calculate the basic monthly salary of a courier for January, excluding work on holidays:

(109 - 14) x 250 rubles. = 23,750 rubles.

14 x 250 rubles x 2 \u003d 7000 rubles.

The total salary due to the courier for January:

23,750 + 7,000 = 30,750 rubles

EXAMPLE 2

Calculation of the amount of compensation for work on weekends and non-working holidays when wages are paid at an hourly tariff rate

In January 2018, P.P. Petrov worked 131 hours, given that he went to work on January 13 (Saturday) and worked 8 hours that day. The hourly rate is 350 rubles per hour.

The basic salary for the month, excluding work on the day off, will be:

(131 hours - 8 hours) x 350 rubles / hour = 43,050 rubles.

Weekend pay will be:

8 hours x 350 rubles / hour x 2 = 5600 rubles.

43,050 + 5600 = 48,650 rubles

EXAMPLE 3

Calculation of the amount of compensation for work on weekends and non-working holidays when paid at the daily tariff rate

In January 2018, S. S. Sidorov worked 21 working days, taking into account the fact that he went to work on January 8, 13 and 20 (holidays and days off). The daily rate is 2800 rubles.

The basic monthly salary will be:

(21 days - 3 days) x 2800 rubles / day = 50,400 rubles.

Additional pay for work on holidays and weekends will be:

3 days x 2800 rubles / day x 2 = 16 800 rubles

The total salary due for January will be:

50,400 + 16,800 = 67,200 rubles

EXAMPLE 4

Calculation of the amount of compensation for work on weekends and non-working holidays under the salary system of remuneration for work within the established norm of working hours

In January 2018, P.P. Popov worked 134 hours. Moreover, on January 8 (holiday), he went to work and worked 6 hours, and on January 12 he took a vacation at his own expense. The employee's salary is 50,000 rubles. Since the number of hours worked did not exceed the norm of working hours established for this month (136 hours with a 40-hour working week), the amount of additional payment for work on a holiday will not double ().

To calculate the amount of the surcharge, you need to calculate the hourly tariff rate. It should be noted that the procedure for calculating the hourly tariff rate is not established by law. There are several calculation options:

• divide the monthly salary by the norm of working hours according to the production calendar;
• divide the monthly salary by the norm of working hours according to the current schedule of the employee;
• the sum of n-salaries divided by the norm of working hours according to the employee's schedule for n months (n is the duration of the accounting period)
• the sum of 12 salaries divided by the norm of working hours for the year.

The employer himself has the right to choose one of the options and prescribe it in a collective agreement or fix it with a local regulatory act. However, some departments recommend using the last calculation option (). That is what is used in the example.

We calculate the hourly tariff rate based on the annual norm of working time (1970 hours with a 40-hour working week):

Additional payment for work on a holiday will be:

6 hours x 304.56 rubles / hour = 1827.36 rubles.

Since on one of the working days the employee took a vacation at his own expense, you need to recalculate the salary by subtracting the unworked day from the number of working days in the month.

(50,000 rubles / 17 days) x 16 days = 47,058.82 rubles.

The total amount of salary due to him for January, taking into account payment for work in holiday will be:

47,058.82 + 1,827.36 = 48,886.18 rubles

EXAMPLE 5

Calculation of the amount of compensation for work on weekends and non-working holidays with a salary system of remuneration for work exceeding the established norm of working hours

In January 2018, K. K. Kuznetsov worked 146 hours, including 4 hours on January 8 (holiday) and 6 hours on January 20 (day off). The employee's salary is 50,000 rubles. Since the number of hours worked exceeds the norm of working hours established for this month (136 hours), the amount of additional payment for work on holidays and days off is doubled ().

Just like in the previous example, to calculate the amount of the surcharge, you need to find the hourly tariff rate.

(50,000 rubles x 12 months) / 1970 hours = 304.56 rubles / hour

For work on holidays and weekends, the additional payment will be:

(6 hours + 4 hours) x 304.56 rubles / hour x 2 = 6091.2 rubles.

The total salary due for January will be:

50,000 + 6091.2 \u003d 56,091.2 rubles.

Please note that the Labor Code of the Russian Federation establishes only the minimum amount of additional payment for work on weekends and holidays. The organization can establish the exact amount (including the amount exceeding the minimum) on its own by writing this provision in the collective (labor) agreement. At the same time, tax legislation allows the entire amount of the surcharge to be taken into account in salary costs for the purpose of calculating income tax ().

Compensation for work on a weekend or non-working holiday in the form of an additional day of rest

As for the option of compensating for work on a weekend or holiday in the form of an additional day of rest, here, too, several points must be taken into account. First of all, the employee must express his consent to receive such compensation. It is best to issue it in writing by writing a corresponding application in any form or by indicating such a compensation option in your written consent to work on a weekend or non-working holiday. This is not expressly provided for in the legislation, but the courts emphasize that a simple signature in an order to call an employee to work on a day off is not enough to provide him with an additional day of rest (). In addition, it is the presence of the written consent of the employee to receive an additional day of rest that will allow in the future to avoid possible disagreements with the employee and confirm the fact that he chose this particular type of compensation.

Should double the amount of work on Saturday and Sunday be paid if the organization has a rotational work method? The answer to this and other practical questions is "Legal Consulting Service Knowledge Base" Internet version of the GARANT system. Get full access for 3 days for free!

There is no clear indication in the legislation when exactly the employer must provide this day, so the employee can request any day at his discretion. This conclusion was reached by the Supreme Court of the Russian Federation (). If the employee quits, and work on a weekend or holiday has not been compensated for an additional day off, then the employee must be paid monetary compensation ().

But if an employee arbitrarily took a day off without agreeing it in advance with the employer, then such behavior can be recognized as absenteeism (appeal ruling of the Judicial Commission on Civil Cases of the Voronezh Regional Court dated June 5, 2012 in case No. 33-3049,).

Work on weekends and holidays of a seconded employee

Often an employee is on a business trip for a long time, and weekends or holidays often fall during this period. Do they need to pay extra? If the employee was on a business trip, but did not work on weekends and holidays, then you do not need to pay them extra ().

But when an employee was specially sent on a business trip to work these days, such work must be paid in accordance with the provisions (). In this case, such an appointment must be specifically indicated in the order for the employee's business trip. For example, the wording of the goal in the order "conducting business negotiations" and indicating the date of the business trip "from May 7 to May 10, 2018" does not at all imply the employee's obligation to work on weekends and holidays. But if the employer sends the employee on a business trip specifically for the purpose of working on holidays, then the order must indicate this, for example, as follows: "conducting business negotiations from May 7 to May 10, 2018, including on a non-working holiday on May 9, 2018".

Please note that if an employee leaves on a business trip or returns on a weekend or holiday, the employer must pay double that day, as if the employee worked on that day ().

According to the provisions of Article 153 of the Labor Code of the Russian Federation, an employer can provide an additional day of rest for work on a weekend, or pay double for work

For work on holidays and weekends, the employer is obliged to provide the employee with either an additional day off or double the payment for work, in accordance with the provisions of Article 153 of the Labor Code of the Russian Federation. At the same time, there are a number of nuances that we will talk about today.

How do I pay for work on weekends or holidays?

For work on a weekend or holiday, the legislation assumes payment of at least double the amount, while:

• in case of piecework wages - at least at a double rate, in accordance with the piecework agreement (paragraph 2, part 1, article 153 of the Labor Code of the Russian Federation);
• when working at tariff rates (hourly and daily) - at least twice the hourly or daily rate (paragraph 3, part 1, article 153 of the Labor Code of the Russian Federation);
• in case of salary payment (official salary), the calculation is made from the daily (hourly) rate. There is a nuance here: if work on a weekend or holiday has become above the norm for a month, payment is required in double the amount, in accordance with the generally established procedure. If the monthly output rate has not been exceeded, a single amount of payment is provided for going to work on a weekend or holiday date (paragraph 4, part 1, article 153 of the Labor Code of the Russian Federation).

It should be noted that for work on holidays and weekends, the employer has the right to establish specific amounts of payment, this should be reflected in the collective agreement, labor contracts with employees and other local legal acts.

In addition to payment, the employee has the right to ask for another day of rest for going out on his non-working day. It is also enshrined in labor laws. In this case, the day of going to work on a weekend or holiday must be paid in a single amount, and the day of rest chosen by the employee is not paid. We talked about this in our previous articles:

The convenient and functional Salary and Personnel program from Bukhsoft will allow you to correctly and quickly make any calculations related to the remuneration of employees of your company.

Payroll for holidays and weekends in 2017 - examples

Each form of remuneration has its own peculiarities of calculations, enshrined in the provisions of Article 153 of the Labor Code of the Russian Federation. Let's take a look at these features with examples.

Payroll calculations

Pieceworkers for work on weekends are supposed to be paid twice.

Confectioner Petrov baked 70 cakes in March 2017. At the same time, he went to work on March 8 (an official public holiday) and once on his day off - on Sunday. The confectioner baked 10 cakes these days. Payment for one finished confectionery product is 500 rubles.

The salary for March, excluding work on holidays and weekends, will be:

• 31,500 rubles \u003d (70th edition - 7th edition) x 500 rubles.

For going to work on a holiday and a day off, a double payment is set, in our case:

• 10,000 rubles = 500 rubles. x 10 pcs. x 2

Thus, for March, Petrov should be paid a salary in the amount of:

• 41,500 rubles = 31,500 rubles. + 10 000 rub.

Calculation when paying at tariff rates

As in the case of piecework wages, the tariff system provides for double pay for work on a weekend or holiday, while calculations are made based on daily and hourly wage rates.

Plumber Ivanov worked 22 days in January 2017, 5 times he went to work on public holidays: January 3, 4, 6, 7 and 8. According to the tariff system of remuneration adopted at the enterprise, a daily rate of 2,000 rubles is provided.

Without taking into account going to work on holidays, the accountant calculates Ivanov's salary in the amount of:

• 34,000 rubles \u003d (22 days - 5 days) x 2,000 rubles.

And for work on holidays, the surcharge will be:

• 20,000 rubles = 5 days x 2,000 rubles. x 2.

Thus, for January 2017, a plumber should receive a salary in the amount of:

• 54,000 rubles = 34,000 rubles. + 20000 rub.

Calculations for hourly wages according to the accepted tariff system look different.

The electrician Sidorov worked 160 hours in March, of which he worked 14 hours on his days off - on Saturday and Sunday. At the enterprise, an hour of work at the rate is 250 rubles.

Excluding work on weekends, an electrician should be charged a salary in the amount of:

• 36,500 rubles \u003d 160 hours - 14 hours x 250 rubles.

Weekend work will be subject to a surcharge of:

• 7,000 rubles = 14 hours x 250 rubles. x 2

Sidorov's total earnings for March will be:

• 43,500 rubles \u003d 36,500 rubles + 7,000 rubles.

Payroll calculation

The salary of employees on a salary depends on three components:

• salary amount;
• the amount of time worked in a month;
• the size of the rate (part of the salary) daily or hourly.

Here, one of the important conditions for remuneration on a non-working day is the daily or hourly rate. The legislation does not define specific methods for calculating these rates, so accountants use several methods:

• the monthly salary of the employee is divided by the norm of time per month according to the production calendar;
• the monthly salary is divided by the norm of time according to the individual schedule established by the employee;
• annual salaries are summed up and divided by the rate of time that the employee must work in a calendar year.

Based on the above methods, pay for work on rest days and holidays is also calculated, including a double rate for work on a non-working day plus a monthly salary.

Let's look at one of the examples:

Turner Smirnov receives a salary of 42,000 rubles. In April 2017, he worked 21 days, of which one day he went to work on Saturday - his day off. The norm of working time in April, according to the production calendar, is 20 days. It turns out that the turner worked one day, for him the amount of compensation should be doubled:

• 2,000 rubles = 42,000 rubles / 21 day

Surcharge for going out on a non-working day:

• 4,000 rubles \u003d 1 x 2,000 rubles. x 2

April wages will be:

• 46,000 rubles = 42,000 rubles. + 4 000 rub.

Tax accounting of wages for weekends and holidays

According to the provisions of Article 128 of the Labor Code of the Russian Federation, remuneration for work on holidays and weekends is included in the wage system, which means that it constitutes the economic benefit of the employee and is subject to personal income tax, and for the employer it is also subject to insurance premiums.

In addition, remuneration for work on weekends as part of the salary is included in the costs when calculating income tax.

When remuneration on non-working days is doubled, according to local legal acts, the company has the right to take these amounts into expenses in order to reduce the income tax base. If payment for work on holidays and weekends is made in excess of the norms established by labor legislation and approved by a collective agreement or labor agreement with a specific employee, then these costs are not grounds for reducing the tax base for income tax (clause 21, article 270 of the Tax Code of the Russian Federation). However, in any case, all payments are subject to personal income tax withholding and taxation of insurance premiums.

Let us consider situations when an employer can involve employees to work on weekends and holidays, the amount of additional payments for these days, depending on the wage system used at the enterprise, the features of paying a day off or a holiday to a seconded employee and creative workers.

MODE OF WORK AND REST

The employer has the right to independently establish the regime of work and rest, the system of remuneration in accordance with labor legislation, taking into account the specifics of the organization's activities, its needs for labor resources.

The general day off is Sunday. The second day off with a five-day working week is established by a collective agreement or internal labor regulations. Both days off are provided, as a rule, in a row.

At enterprises with a continuous cycle of work, where the suspension of work on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the calendar week in turn to each group of workers in accordance with the rules of internal labor regulations. In this case, most often the total accounting of working hours is kept.

In addition to weekends, employees are provided with holidays. In accordance with Art. 112 Labor Code of the Russian Federation non-working holidays in the Russian Federation are:

FOR YOUR INFORMATION

If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.

In accordance with Part 5 of Art. 112 of the Labor Code of the Russian Federation, in order to rationally use weekends and non-working holidays by employees, days off can be transferred to other days in the next calendar year by a regulatory legal act of the Government of the Russian Federation. Information about their transfer is subject to official publication no later than one month before the corresponding calendar year.

CONDITIONS FOR INVOLVING TO WORK ON WEEKENDS AND HOLIDAYS

According to the general rule enshrined in Art. 113 of the Labor Code of the Russian Federation, work on weekends and holidays is prohibited. The exceptions are certain situations provided for by law.

The employer can involve employees to work on weekends and holidays only with the written consent of the employee in the following cases:

• the production and technological cycle in the organization is not interrupted;
• specialists of the organization perform work caused by the need for constant continuous service to the population;
• there was a need for urgent loading and unloading operations.

Sometimes obtaining the consent of the employee to perform work duties on weekends is not required. This is possible under the following conditions specified in Part 3 of Art. 113 of the Labor Code of the Russian Federation:

• to prevent or eliminate the consequences of an industrial accident, natural disaster, catastrophe;
• to prevent accidents, destruction and damage to the property of enterprises;
• to perform work, the need for which arose in connection with an emergency, including a natural disaster or martial law.

An exception is made for pregnant women. They cannot be involved in work on weekends and holidays (Article 259 of the Labor Code of the Russian Federation). It is forbidden to use the work of minors on weekends, with the exception of creative workers (Article 268 of the Labor Code of the Russian Federation). Creative workers under the age of 18 may be involved in work at night and on weekends and holidays.

FOR YOUR INFORMATION

Night time is considered from 22:00 to 06:00.

Work on weekends by disabled people or women who have children under three years of age is possible with their written consent and in the absence of medical contraindications for overtime work.

Work on weekends and non-working holidays must be properly documented. Necessary:

• obtain written consent from the employee to go to work during holidays or weekends;
• familiarize the employee against receipt with the conditions of exit, including the right to refuse to work in their free personal time;
• notify the trade union body (if any);
• issue an overtime order. The order must indicate the date and reason for going to overtime work, the duration of work, the list of persons involved.

NOTE

In the event of an emergency, going to work on weekends and holidays can also occur by oral order of the management (before the issuance of the order).

All additional conditions for going to work on weekends and holidays can be prescribed in the internal regulation on remuneration.

The form of the document confirming the receipt of the consent of the employee to go to work in extra time is not legally approved. Each enterprise has the right to develop it independently. Let's take an example of this form:

Notification

dated 19.05.2017 No. 5

Need to work on weekends

Dear Oleg Ivanovich!

Due to production needs (unloading perishable goods), we ask you to come to work on the day off 05/20/2017 (from 9:00 to 13:00).

Weekend work will be paid double in accordance with Art. 153 of the Labor Code of the Russian Federation.

At your request, you can get another day of rest at no additional charge.

Please make a note of consent or refusal to go to work.

Director of Ritm LLC Klimanov V. M. Klimanov

Back side of the notice

Acquainted with the notice.

Agree to go to work 20 » May 2017

Exit conditions: Double pay for weekend work .

Medical contraindications for work: I do not have .

Storekeeper Ivanov O.I. Ivanov 19.05.2017

PAYMENT ON WEEKENDS AND NON-WORKING HOLIDAYS

Remuneration for work on weekends and holidays is carried out in accordance with Art. 153 of the Labor Code of the Russian Federation. The amount and terms of payment are presented in Table. 1.

Labor legislation establishes minimum guarantees for wages on non-working holidays, which the employer can increase through contractual or local regulation. The employer has the right to establish specific amounts of remuneration for work on a weekend or holiday and prescribe them in a collective agreement, an internal local regulatory act, an employment contract. This is expressly stated in Art. 153 of the Labor Code of the Russian Federation.

IT IS IMPORTANT

The amount of payment for work on a weekend or non-working holiday, prescribed in the collective agreement, local regulations of the company and the employment contract, cannot be lower than those provided for by labor legislation and other regulatory legal acts containing labor law norms (Article 149 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 granted another day of rest. If the employee requested to provide time off, he must write an appropriate application. In this case, work on a weekend or holiday is paid in a single amount, and the day of rest is not payable.

If the amount of wages on a non-working holiday is less than the amount of wages established by labor legislation, then the employee has the right to apply to the State Labor Inspectorate. Based on the results of the audit, the employer may be held administratively liable for violation of labor laws. Officials face a fine in the amount of 1,000 to 5,000 rubles, legal entities - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For partial non-payment of wages for more than three months, criminal liability is provided (Article 145.1 of the Criminal Code of the Russian Federation). However, according to statistics, employees rarely turn to the State Labor Inspectorate with such complaints.

Payment for work on a weekend and a holiday to a salary employee

For employees who have a salary, wages in excess of the monthly norm are calculated based on the daily or hourly rate (in excess of the salary).

daily rate is determined by dividing the employee's salary by the number of working days in a month according to the production calendar for which the salary is calculated.

For calculation hourly rate two options can be used.

Option 1: the employee's salary is divided by the number of working hours in a month according to the production calendar, for which wages are calculated:

Hourly rate \u003d Salary / Monthly standard according to the production calendar.

Option 2: the employee's salary (monthly tariff rate) is divided by the average monthly number of working hours:

Hourly rate \u003d Salary / (Average annual standard / 12).

Average monthly working hours is the result of dividing the annual norm of time by 12.

The official salary of engineer Surikov O. B. is 60,000 rubles. For him, a 40-hour work week is set, weekends are Saturday and Sunday.

In fact, O. B. Surikov worked 15 days in May, including one holiday: due to production needs, he worked on May 9. The norm of working hours in May 2017 is 20 days. Let's calculate the payment of Surikov O. B. for May 2017

1. Let's set the daily rate. To do this, we divide the employee's salary by the number of working days in May 2017 according to the production calendar:

60 000 rub. / 20 days = 3000 rubles.

2. We will calculate the payment on a holiday.

Surikov O. B. worked on a holiday. At the same time, he did not exceed the working time standard (20 days) established for May 2017. This means that his payment on the holiday on May 9 will be equal to the daily rate - 3000 rubles.

3. We calculate the payment for the rest of the time actually worked in May. Multiply the daily rate by the number of working days worked:

3000 rub. × 14 days = 42,000 rubles.

4. Let's do the payroll for May. The salary of Surikov O. B. for May 2017 will be:

42 000 rub. + 3000 rub. = 45,000 rubles.

E. V. Akimova, auditor

The material is published in part. You can read it in full in the magazine.