The procedure for paying overtime hours during a shift work schedule using an example - formulas, calculations. Labor Code, processing: the most necessary nuances in the concept

A shift schedule involves work that typically exceeds the normal working hours. But even with such a schedule, there is a need for rework. Processing of working time when shift schedule is paid at an increased rate.

Shift work

Shift work is introduced in cases where the production process time is longer permissible norm daily work. Shift work is established for the following purposes:

• increasing the volume of services provided or products produced;
• more productive use of equipment.

Management is required to keep records of the time actually worked by each employee. This time must be reflected in a special report card or in a unified form N T-12 or N T-13 (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1). The employer has the right to develop the form of the report card independently.

With a shift schedule, a summarized recording of working time is established.

Summarized accounting

Summarized accounting is carried out in companies where it is impossible to organize weekly or daily working hours. This is permitted in relation to some workers performing specific work, or in companies that conduct special kind activities for which other accounting is impossible.

The accounting period can be any period convenient for the company - month, quarter or other. The longest accounting period can be one year.

For employees working in hazardous (harmful) conditions, the accounting period should not be more than three months. It is allowed to increase it to a year only for technological and (or) seasonal reasons and when it is not possible to comply with the established duration of work for three months.

Labor standards for shift work

The Ministry of Health and Social Development of Russia, by its Order dated August 13, 2009 N 588n, approved the Procedure that must be followed to calculate the standard work time for certain calendar periods(year, quarter, month).

The employer’s task is to organize the development of the norm by its employees so that this norm is worked out within the established accounting period. It is clear that on some days the number of hours of work will be greater, on others less. Opening hours may vary throughout the week. But balance is achieved by compensating for work on other days so that in the end the employee works his quota for the entire period. The only exceptions are certain categories of workers whose working hours are established by law.

Overtime during shift work schedule

Shift schedules must be drawn up based on the established working hours for the accounting period established by the company for a specific category of employees. The schedule must contain information about:

• duration of working hours during one shift,
• rest breaks;
• shift order.

If at the end of the accounting period it is revealed that the employee overworked his norm, then such hours are recognized overtime work and must be paid at an increased rate.

The number of overtime hours is calculated based on the hours actually worked in excess of the norm established for the employee.

The duration of the shift preceding a non-working holiday does not decrease (continuously operating companies and for some workers, for example, in medical institutions). Therefore, working during these hours is not considered overtime.

Payment for overtime hours on a shift schedule

Overtime work can be compensated in two ways:

• providing additional rest time;
• or higher payment.

The first hours of overtime (the first two hours) must be paid one and a half times more than regular working hours. By next hours overtime jobs are paid more expensively—at least twice as much.

IN holidays overtime during a shift schedule is also paid - either with additional rest time, or with a similar payment for overtime work.

To answer this question, it is important to understand what recycling is.

Work: what is the norm by hour

According to labor law, the duration of working hours must be established for each employee, during which he is obliged to perform the duties assigned to him. The generally accepted norm is a 40-hour week. For certain categories of workers it is even less. However, there are situations in which an employee may be late at work. We are talking about irregular working hours (recorded in employment contract) and overtime work, which requires payment for overtime. Delay at the workplace due to failure to fulfill duties assigned to the employee on time is not considered overtime. An offer of paid overtime can only come from an employer.

Overtime (aka overtime)

If the employer’s representative takes the initiative to involve the employee in performing work outside the established time period for work, he involves him in overtime work upon completion of the worked day or night shifts. Work of less than 8 hours a day will also be considered overtime for workers who work at or above the norm established for them. As a rule, processing is of a temporary nature, in particular it is applicable during the period of supply of materials and submission of reports. Practice, including judicial practice, indicates that processing cannot be planned in advance; it is a kind of forced measure. To implement the decision, the employee’s written consent may be required. No employer's representative may contain provisions that, when appropriate circumstances arise, the employee is obliged to consent to overtime work.

What processing time is possible?

Since processing involves additional labor costs, it must be controlled, officially recorded and paid accordingly. The employer should ensure that working hours are accurately recorded for each employee. A unified form of accounting is a time sheet in which an alphabetic (“C”) or numeric (“04”) code is entered indicating the processed time down to the minutes. Recording the duration of work in excess of the norm is necessary to avoid a 4-hour excess over two days and a 120-hour excess over the course of a year. These rules also apply to part-time workers. For car drivers for whom summarized working hours are kept, scheduled work + overtime cannot exceed 12 hours, except in situations where it is necessary to complete a trip or wait for a replacement.

Who cannot be involved in overtime work?

Overtime, which is mandatory, cannot apply to a number of employees. No one has the right to involve persons under the age of majority or pregnant women in processing. Women who have dependent children under three years of age and disabled people can perform overtime work by giving written consent and in the absence of contraindications for health reasons (subject to a corresponding doctor's opinion). Their familiarization with the possibility of refusal must be recorded against signature. Similar guarantees apply to a parent raising children under the age of five without their significant other, employees with disabled children and those caring for sick members of their families with a medical certificate.

Under what circumstances is it necessary to obtain written consent from an employee for processing?

Payment for overtime according to the Labor Code of the Russian Federation must be made with the obligatory consent of the employee if:

Due to technical reasons, there was a delay in production, the employee did not complete or did not complete the work on time within working hours, and the stop may pose a threat to the life and health of people, lead to damage or loss of property;
- there are malfunctions in mechanisms and structures, the lack of repairs of which can cause the work process to stop for many workers;
- the replacement employee did not show up for work, and stopping the process is unacceptable; in this case, the employer must take all necessary measures to replace the employee.

These circumstances do not oblige the employee to consent to processing (he can refuse). Refusal should not be regarded as a violation of discipline at work.

In what cases does the employer not need consent?

Payment for overtime will be made without written consent for overtime work if:

The need to carry out work to prevent a disaster, industrial accident or eliminate their consequences;
- the need to carry out work aimed at eliminating accidents in centralized systems of gas, heat, hot and cold water supply, drainage, communications, lighting, transport;
- the need to carry out work in cases that threaten the lives of the population (military or state of emergency, natural disasters).

Under these circumstances, the employee’s refusal is unacceptable.

Penalties

Lack of appropriate consent to perform overtime work, as well as failure to keep track of overtime, may result in administrative punishment(fine, suspension of the organization’s activities):
- For officials- 1000-5000 rub.;
- for legal entities - 30,000-50,000 rubles. or suspension of the organization’s activities for up to 90 days.

Documentation of processing

Hourly overtime and wages for it must be properly documented. Sometimes it may be necessary to write a report to the manager, which should indicate the circumstances of the incident and the need to involve a particular employee in working beyond the norm. Then you should notify the employee about the need for overtime by sending him a written notice or reading the report against signature, if necessary, obtain consent, then issue an order to pay for overtime. There is no unified form of such an administrative document. It can be drawn up arbitrarily with mandatory content of the reasons for processing, who should be involved in work and for how long. An order is issued for each case of processing. It cannot be prepared in advance for a certain period with the indication of employees.

Labor legislation states that the employer should be properly compensated for labor costs exceeding the norm. We are talking about both overtime work and work on weekends, holidays, and at night. Answer to the question: “How are overtime paid according to the Labor Code of Russia?” - lies in Article 152 of the document on labor law, which speaks of the need for the employer to provide time and a half wages for the first two hours of work, and double wages for subsequent hours. Higher coefficients are also possible if this is reflected in the local regulatory framework of the enterprise, collective or labor agreements. Also, the time worked can be replaced by rest equal to or exceeding the hours of overtime. The choice of one or another method of compensation is the prerogative of the employee, not the employer.

In practice, you can often encounter a number of questions about how overtime is paid, which are not explained under the Labor Code, relating, for example, to situations when overtime falls on weekends, holidays or at night. So, in the case of overtime that falls at night, they must be paid (at least 20%) and separately for overtime work. Overtime on a weekend or holiday will be considered solely as work on a weekend or holiday with corresponding double pay. Payment for overtime during a shift schedule is calculated based on excess working hours per accounting period. Everywhere it is calculated differently, however arbitrage practice defines an approach in which the first 2 hours from total number hours of overtime in the accounting period should be paid at one and a half times, all others - at double rates. Initially, the employer should document the procedure for paying for overtime, i.e. what base for applying increasing coefficients will be taken into account (bare salary (tariff rate) or salary + allowances). To pay for overtime, it is better to prepare a detailed accounting statement. In case of overtime hours exceeding the maximum permissible norm, the employee must receive compensation in full.

How shift work is regulated and in what order overtime is paid during a shift schedule, we will explain in this article.

Shift work hours and schedule

If manufacturing process The enterprise is designed so that:

• its duration inevitably exceeds the permissible number of working hours per day,
• it is required to use work equipment more efficiently,
• it is necessary to increase production volumes,

the employer can establish shift work for employees (Article 103 of the Labor Code of the Russian Federation). Shift work organization, as a rule, is applicable where work is carried out around the clock and cannot be stopped for some time (medical institutions, production with a continuous long cycle, conveyors, security of objects, etc.).

The conditions of shift work are determined by the shift schedule - a document that is part of the collective agreement and contains, among other things, the following essential points:

• duration of work shift,
• start and end times of shifts,
• number of shifts in a period and the order of their rotation,
• employee rest time – breaks and days off.

When drawing up a schedule, you must proceed from the current standard working hours for each category of employees for the accounting period established in the organization. At the same time, continuous work of one employee for two shifts in a row is unacceptable.

How to pay for overtime on a shift schedule

Overtime is work that is done after the end of the working day. The weekly standard of working time for any schedule in general is no more than 40 hours (Article 91 of the Labor Code of the Russian Federation), therefore hours worked in excess of this standard are considered overtime and for shift work. Labor Code allows employers to involve their employees in excess work, but for no more than 4 hours for 2 days in a row, and each employee can overwork no more than 120 hours per year (Article 99 of the Labor Code of the Russian Federation).

To account for overtime during a shift work schedule, summarized working time accounting is used. The peculiarity of such accounting is that the employer determines the accounting period himself - it can be, for example, a month, a quarter or even a year. For dangerous and harmful working conditions, the maximum accounting period does not exceed 3 months.

When calculating the time an employee worked in an accounting period, the normal length of the working week (40 hours) is taken as a basis, a multiple of the number of weeks in the period.

It is often not possible to avoid exceeding this norm during shift work. Therefore, if at the end of the accounting period it turns out that the employee has excess hours, this time is considered to be worked overtime. For those who work part-time, overtime is calculated based on the standards established for them.

Payment for overtime hours during a shift schedule is made at an increased rate (Article 152 of the Labor Code of the Russian Federation):

• for the first 2 overtime hours - at one and a half times the rate,
• for the next hours of processing - double the amount.

These are the minimum standards established by labor legislation; an internal document of the enterprise or an employment contract may establish and larger size payment for overtime work.

You can compensate for overtime during a shift schedule, solely at the request of the employee, not with increased pay, but with additional rest. In this case, extra hours of work are paid at the usual rate, and rest time is not subject to payment. The time provided to the employee in exchange for increased pay should not be less than that he worked overtime (Article 152 of the Labor Code of the Russian Federation).

An example of how payment for overtime is calculated for a shift schedule when the accounting period is a month:

The standard working time in August 2017 with a 40-hour work week is 184 hours. The employee worked 190 hours in shifts, of which 6 hours were overtime. The employee's tariff rate is 300 rubles. at one o'clock.

Let's calculate wages according to the standard: 184 hours X 300 rubles. = 55,200 rub.

Payment for the first 2 hours of processing: 2 hours X 300 rubles. X 1.5 = 900 rub.

For subsequent hours: (6 hours – 2 hours) X 300 rub. X 2 = 2400 rub.

The amount of the employee's accrued salary in August: RUB 55,200. + 900 rub. + 2400 rub. = 58,500 rub.

What is considered “recycling”? This is the first question that arises when considering the topic of overtime work. The answer to it can be found in: “overtime work is work performed by an employee on the initiative of the employer outside the working hours established for the employee: 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.”

Do not forget that an employee can be involved in work after the agreed time only with the written consent of the subordinate. In addition, this is allowed to be done only in the cases provided for in Article 99 of the Labor Code. For example, if it is necessary to finish the work started, if failure to complete it may result in damage or destruction of any property.

On a note

Engaging an employee to work after the time specified in the employment contract is possible only with the written consent of the subordinate.

However, sometimes it is not necessary to ask a specialist’s consent to work overtime. For example, when carrying out work necessary to prevent a disaster, accident or eliminate their consequences. Full list cases where it is not necessary to be interested in an employee’s opinion can be found in the article mentioned above.

However, we must not forget that workers of certain categories cannot be involved in overtime under any circumstances. These include: pregnant women, teenagers under eighteen years of age, and other employees in accordance with the legislation of the country. But the involvement of disabled people and women with children under three years of age in overtime work is allowed only with their written consent and provided that this is not prohibited for them due to health reasons. At the same time, they must be informed, upon signature, of their right to refuse processing.

And one more thing: the duration of overtime work should not exceed four hours for each employee for two consecutive days and one hundred and twenty hours per year. the company is obliged to keep records of processing. Do not forget that there is liability for violation of labor laws (). This norm establishes sanctions up to and including suspension of the company's activities.

Overtime calculation

Now we know what is considered recycling. Next, we will consider the question of how to pay for such work. All overtime is paid in accordance with: for the first two hours, no less than one and a half times the rate, for subsequent hours, no less than double. That is, the law establishes only the minimum amounts of additional payments, but specific numbers need to be fixed in the local normative act or an employment contract.

On a note

If you need to call an employee to work on a weekend or holiday, then such work must be paid exactly as work on a weekend (holiday).

Please note that the specific procedure for calculating the hourly wage rate of a salaried employee must be fixed in the employment contract with the employee or in the wage regulations adopted by the organization.

Don’t forget: an employee has the right to receive additional rest time for overtime work instead of increased pay. In this case, the duration of the leave cannot be less than the overtime period. However, there is one caveat: even if an employee is given additional rest time, this does not mean that he does not need to be paid for overtime work. In this case, overtime hours must be paid in a single amount, because the time off only compensates for the increased pay.

Work at night and on holidays

One more point: if an employee, then for his work you need to pay both for overtime and for night time (only for those hours that fell after 22:00). Let me remind you that there is an additional charge for night work cannot be less than 20 percent of the hourly tariff rate calculated for an hour of work at night.

But if you need to call an employee to work on a weekend or holiday, then you need to pay for such work exactly as work on a weekend (holiday). That is, in accordance with. Thus, salaried specialists are paid at least a single daily or hourly rate in addition to the salary if the employee worked within the monthly working hours. If a specialist was employed in excess of the monthly working hours, then payment is made in the amount of at least double the daily or hourly rate in addition to the salary.

In conclusion, I note that if management requires a certain employee to work more than 40 hours a week, it is enough to establish an irregular working day in the employment contract with him. However, naturally, the employee must agree to such a regime.

What is meant by overtime work? Current legislation considers this to be the performance of work duties after the end of the main working hours.

The condition that must be met is that there is a written decision from the employer to leave the employee outside of working hours.

Overtime is considered and paid in a special manner during shift work schedules.

The Labor Code specifies working time standards for each type of enterprise. If the company has a 5-day work week– the employee is obliged to perform official duties for 8 hours, every day except 2 days off. For preferential categories citizens, reduced standards are established: 24 hours a week, 35 hours, 36 hours.

Not all companies operate during the day. In production facilities with a continuous cycle of equipment operation, shifts have been introduced for workers.

In this case, it is impossible to comply with the legislation on standard hours. Then the summarized method of determination is used. For this purpose, a shift schedule is drawn up, and the work mode itself is called shift work. .

When summing up and calculating wages the actual number of hours worked is considered, compared with the norm in legislation.

The difference between the indicators according to the shift schedule and the established standard hours constitutes overtime. The shift work schedule is regulated by Art. 103 Labor Code of the Russian Federation.

Overtime and working overtime - what's the difference?

If we're talking about about payroll, then these overtime and overtime mean the same thing- a person has worked overtime.

The difference is when each type of overtime occurs.

Overtime hours are counted after the end of the work shift when the employee continues to remain at the workplace and perform duties. He is attracted on the basis of .

Let's say the company has an 8-hour shift, overtime starts from the 9th hour of work. With a shift work schedule, the difference between the established standards and the actual time worked is considered.

Recycling means going out on another day, at other times., instead of another employee.

In all cases, an order from management and the consent of the employee are required. An employee’s decision, on his own initiative, to stay at work or go outside his schedule is not considered overtime and is not paid.

How is it paid according to the Labor Code of the Russian Federation?

The main document for calculating hours worked during a shift work schedule is a time sheet. This document obligatory for enterprises of any form of ownership and orientation. The timesheet form is not fixed by law, but is developed separately by each company.

There is a list of mandatory information contained in the document:

• data on the number of hours spent by the employee at the workplace within a shift;
• Time relax;
• information about shift rotation.

The information indicated in the report card allows management Calculate the number of hours worked during shift work.

If, according to the calculation results, the duration of one shift is more than the established norm, then the difference is defined as overtime or overtime work.

Overtime are paid according to increased rate , according to Art. 152 Labor Code of the Russian Federation:

• for the first two hours of overtime, 1.5 times the employee’s rate is paid;
• for the subsequent time, after two hours, also for night and holiday exits, 2 rates established at the enterprise are paid.

Management does not have the right to reduce rates, but it is possible to increase the size.

This can be carried out under the following conditions:

• compilation for the enterprise regarding payment for processing or wages;
• this is stated in the collective agreement;
• the presence of a corresponding clause in the employment contract concluded between the employee and the employer.

How to calculate payment - formulas

First of all, the first 2 hours of overtime are allocated, which are paid at 1.5 times the rate.

The first formula concerns the derivation of the cost of 1 hour of an employee’s shift:

Formula:

1 working hour = Salary / Standard hours, where:

• salary – the monthly rate established for a given employee,
• standard hours – the standard working hours per month established by law.

Formula for determining overtime pay:

Formula:

Payment for processing =(1 work hour x 1.5 x 2 hours) + (1 work hour x 2 x hr), where

• 1.5 and 2 are the norm of payment for processing established by law:
• 2 hours – time paid at 1.5 rates;
• Hch – time paid at double rate.

Calculation example

A striking example of working on a shift schedule is medical workers. The hospital is expected to have medical staff around the clock. As a rule, an employee's shift is 12 hours.

Initial data:

In September 2018 by order of management Zakharov E.P. worked overtime 6 hours:

• September 11 2 hours after night shift,
• September 18, 4 after day shift.

The order for the enterprise established an additional payment for processing in the amount of 20% of official salary. Let's calculate the amount for overtime hours.