How to pay for overtime. New watch recycling law. How to pay for overtime on salary

Managers of enterprises are interested in whether an order is needed to pay overtime. There is no indication that the design requires the issuance of a separate order by the head. The main requirement is the written consent of the employee to work in excess of the norm.

An exception is the cases listed in Part 3 of Art. 99 of the Labor Code of the Russian Federation. The consent of the employee may not be asked if:

• there is a need to prevent an accident or disaster;
• involve an employee to eliminate a breakdown that interferes with the enterprise's water supply, lighting, communications, transport and other communications;
• an emergency arose, martial law was introduced, etc.

Despite the fact that in the above cases, the written consent of the employee for overtime work is not necessary, processing must be issued and paid.

For payment, overtime in the time sheet is indicated by the code "C" or "04". The basis for payment of overtime hours is the time sheet.

The following categories of employees have the right to refuse overtime work:

• disabled people;
• women raising children under the age of three;
• a parent raising a child under five years of age alone;
• citizens raising children with disabilities;
• staff caring for a sick relative.

Such employees must be informed in writing about the possibility of waiving overtime work. This information can be specified in the order. The heads of organizations should be aware that it is forbidden to involve pregnant employees and underage citizens in extracurricular work.

How much and how are overtime paid?

Often the heads of organizations are interested in how much to pay for overtime worked by an employee? For more clarity, we have placed a table:

The amount of remuneration for extracurricular work indicated in the table is considered to be the minimum, that is, the employer does not have the right to pay less. But the amount of payment for work in excess of the norm can be increased by the head of the enterprise. Information about this should be indicated in the local act of the company or employment contract with an employee.

If the employee does not mind, the organization can compensate him for the time worked in excess of the norm with non-monetary funds, but with an additional day off. The duration of the non-working period cannot be less than the time spent on work. But such overtime work paid in a single amount.

If processing is the employee's own initiative, then such work is not overtime and is not paid.

How to determine the amount of overtime worked

The employer is obliged to keep records of the duration of overtime work of employees.

The hours of processing indicated in the time sheet are calculated for the corresponding day. The exception is the summarized accounting of working hours. In this case, the calculation occurs at the end of the accounting period.

What methods of accounting for working hours exist

The choice of the method of accounting for labor time is the concern of managers. Much in this matter depends on the scope of the organization. The selected type of accounting must be fixed by the director of the company in the internal regulations. There are the following types of accounting:

• daily;
• weekly;
• summarized.

With summarized accounting, a deviation in the duration of working hours during the day, week or month is possible. The main requirement: at the end of the accounting period, the employee must have worked the number of hours in accordance with the approved norm.

The standard working day is 8 hours. With a five-day working week, the working time limit reaches 40 hours. But there are exceptions. If a person works in a shift, his working day can last 12 hours. For some categories of employees, a shortened working day may be established. In this case, their working week is 24-36 hours. You can find out how much time a worker with a normal or shortened working day per month, quarter and year can use the production calendar. Using a regular calculator, processing will be easy to calculate.

In the case of daily accounting, overtime or undertime is recorded within one day. The payment for labor is calculated for each day of processing separately. And overtime (payment) is issued at the end of the month.

Overtime pay: example

Consider a specific example of how to calculate overtime (2019). Manager Barulin V.M. worked 3 hours overtime on 03/03/2019 and 4 hours on 03/10/2019. His hourly earnings are 140 rubles. The first two hours of each processing should be paid at one and a half times. The rest of the time is double. The amount will be:

Barulin V.M. 1680 rubles will be credited. for extra work.

With the summarized accounting of working time, overtime work (payment) should be evaluated as follows: overtime hours worked are calculated based on the results of the accounting period. The first two hours of labor are paid at least one and a half times. The rest of the time is double.

How is overtime paid on salary?

In Art. 152 of the Labor Code of the Russian Federation there is no information on how much to take into account. Therefore, many employers are wondering whether to take into account only salary or average income along with bonuses and bonuses. Often, when calculating overtime, managers take a double rate as a minimum. Incentive and compensation payments are not taken into account. Overtime is paid with bonus payments only if the employer has established such a procedure.

If such an order is not established, then the cost of an hour is equal to the salary divided by the number of standard hours in the accounting month according to production calendar. For a total accounting period of more than one month, it is necessary to determine the average cost of an hour for the entire period (for example, salary income for a quarter divided by the time rate for a specified quarter). The calculation of overtime must be made from the resulting cost per hour.

What are the rules for overtime pay for shift work?

Let's take a look at how overtime is paid. shift schedule work. If a worker works in shifts, his wages can be calculated using either hourly rates or wages.

In the first case, overtime is calculated as follows: the number of hours worked for a certain period is multiplied by the established rate.

If the organization uses the salary system, then every month the employee is transferred the same amount of remuneration.

How is overtime pay calculated?

Citizens working piecework are paid for each piece they make. Pieceworkers are paid overtime based on how many parts they produce outside of normal hours and how long they work overtime. Cash are paid without taking into account one and a half or double allowances.

Example: Kurochkina A.N. works in a factory. She works part time. For each manufactured part, she is paid 400 rubles. On 03/09/2019, she worked 4 hours overtime, having made 5 parts during this time: 2 pcs. - for the first 2 hours and 3 pcs. - for the remaining 2 hours. Payment depends on the number of parts produced and on the time worked in excess of the norm. So the calculation is:

(400 rubles × 1.5 × 2 pcs.) + (400 rubles × 2 × 3 pcs.) = 1200 rubles + 2400 rubles = 3600 rubles.

How is overtime paid by the hour?

Consider how overtime is paid for hourly wages. The average hourly earnings are specified in the employee's employment contract. Payment depends on whether the organization has established the summarized accounting of working hours. The rates are the same as for salaries.

Examples:

With a five day work week.

Commodity manager Fedorova O.V. installed tariff rate —150 rubles/hour She has a five-day work week.

She worked 5 hours of overtime in March 2019: 2 hours —March 12, 3 a.m. —March 19

The organization has a consolidated accounting of working hours. The accounting period is 1 month.

(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 3 hours) \u003d 450 + 900 \u003d 1350 rubles. The total payment for processing in March (2019) will be 1,350 rubles.

With shift work schedule.

The cutter Karyagina N.V. has a tariff rate—150 rubles/hour The work schedule is changeable.

The organization uses the summarized accounting of working hours. The accounting period is 3 months.

In January, she worked 143 hours (+7 hours overtime), in February - 158 hours (+ 7 hours overtime), and in March - 149 hours (-10 hours to the norm of hours of the month). In just three months, Karyagina worked 450 hours.The norm of time for this quarter was 446 hours, which means that processing for the quarter was 4 hours.

Overtime calculation will be as follows:

(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 2 hours) \u003d 450 + 600 \u003d 1050 rubles.

But for the hours worked in January and February, the employee has already received a single payment, therefore, at the end of the accounting period, processing in January and February must be paid according to the principle (no processing for March): (150 rubles × 0.5 × 2 hours) + (150 rubles × 1 × 2 hours) \u003d 150 + 300 \u003d 450 rubles.

Labor Code Russian Federation the daily number of working hours is determined. However, the employer is authorized to extend the working day if necessary. In this case, we are talking about recycling.

Remember that the rights of workers must be respected at the legislative level. You can learn more about the basics of labor protection in the Russian Federation. And then we will consider the issue of processing.

According to the Labor Code of the Russian Federation, the daily norm of working hours should not exceed (Article 94 of the Labor Code of the Russian Federation):

• 4-6 hours - for minors working during holidays;
• 2-4 - for citizens receiving secondary or higher education and combining study with work;
• 8 hours in a 36-hour week for employees of enterprises with dangerous or harmful working conditions, with a 30-hour week - 6 hours;
• 12 - at a 36-hour week for employees of enterprises with moderate indicators of working conditions.

According to article 97 of the law in question, processing or overtime work is the performance of work in excess of the established schedule and norm. The initiator of the processing is the leading party.

Issues revealing the principles of introducing processing are regulated article 99 of this code. According to the content of the article under consideration, in a number of cases, an employee cannot be involved in overtime work against his will. The consent of the employee to processing is recorded in writing and sealed with his personal signature.

The reasons for hiring an employee for processing may be as follows:

• If there is an urgent need to complete a previously started but not completed project production reasons important work;
• In case of forced repair of mechanisms and structures, the failure of which may lead to a global suspension of the work process;
• In case of non-appearance of the replacement employee, if the performance of work is continuous.

By law, the employer is authorized to oblige an employee to perform overtime work without the written consent of such, if the employee's participation is required:

• In operational actions to prevent a catastrophe and abolish the danger of an emergency;
• In order to eliminate violations in the supply of heat, hot and cold water, natural gas;
• In cases of saving the lives of citizens under a state of war or a state of emergency.

In all other cases forced involvement of employees in processing is unacceptable. The appointment of overtime work for any reason is not lawful in relation to pregnant women and underage employees.

Like other federal laws, the current Labor Code of the Russian Federation regularly undergoes the necessary amendments. Last changes in the provisions of this law regulating the nuances of processing, submitted June 19, 2017. The changing document was the federal law"About amendments to Labor Code Russian Federation".

The introduced amendments to the Labor Code of the Russian Federation determine the rules for accounting for overtime work and additional hours. At the same time, it is clarified that the payment for processing should be increased.

The legislation provides for the possibility of involving an employee to work outside the schedule. Let's figure out how overtime is paid. Let's bring practical examples documentation and calculation of payment.

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What is off-schedule work and who can initiate it

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

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

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

Important!

Compensation as an alternative to overtime pay

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

1. Issue an appropriate order to engage in work outside the schedule.
2. Coordinate it with the employee.
3. Fixing in the report card the fact of processing.
4. An employee receiving information about processing and making a decision: to receive monetary compensation or take time off.
5. If the employee has chosen a day off, he provides a corresponding application.

This is work in excess of the norm of working hours, which is caused by production necessity and initiated by the head (Article 99 of the Labor Code of the Russian Federation).

There are a number of important conditions that relate to overtime work:

1. There is no need for the consent of workers in emergency situations.
2. Pregnant women and persons under 18 years of age are not allowed.
3. You can not work four hours in two consecutive days and more than 120 hours a year.

How is recycling paid?

Payment is regulated by article 152 of the Labor Code of the Russian Federation. Overtime work is paid according to the rule: the first two hours must be paid at least one and a half times, the next at least twice. An increased fee may be provided for by local acts.

In return for monetary compensation, additional rest may be provided for a duration not less than the time worked in excess of the norm.

In case of an irregular working day (and it must be established by an employment contract), processing is not paid.

Order for extracurricular work

Payment of overtime in case of summarized accounting of working time and in case of daily accounting

The main difference is that with daily accounting, the number and size of overtime are calculated at the end of the working day. In case of summarized accounting - according to the results of the accounting period (month, quarter or year).

Overtime pay on salary

Let's deal with the most common case: how overtime hours are paid with a salary. Article 152 of the Labor Code of the Russian Federation does not describe how to determine the hourly rate based on the monthly salary. Each company chooses the rules for its calculation independently. There are two options:

• divide the salary by the norm of time in the current month;
• divide the salary by the average monthly amount of time.

An important nuance in these calculations is whether to take into account bonuses. The Ministry of Health, in letter No. 16-4/2059436 dated 04/02/2014, considers it more appropriate to use the average monthly amount of time and take into account the salary without additional and bonus payments. It is the right of the employer to choose another option, he may include bonuses in the calculation by prescribing this in local regulations.

Overtime pay for shift work

Overtime for shift work will be calculated based on the results of the accounting period.

Going out of your shift instead of a sick partner is work on the day off. It will be paid in accordance with article 153 of the Labor Code of the Russian Federation.

If the shift falls on a holiday, it must be paid at an increased rate.

If part of the shift falls on a weekend or non-working holiday, this time is paid at an increased rate in accordance with Article 153 of the Labor Code of the Russian Federation.

How are two hours of overtime paid if overtime occurs at night

Night work is paid at a higher rate. This is stated in article 154 of the Labor Code of the Russian Federation. The minimum level of compensation is established by Decree of the Government of the Russian Federation No. 554 dated July 22, 2008 and is 20% of the hourly tariff rate.

If part of the extra shift falls at night, then such time must be paid both as night time and as overtime.

How is overtime pay calculated for pieceworkers?

Under the piecework system, earnings depend on how much product is made per unit of time and is determined by the piece rate per unit of output. One and a half and double the amount of processing is determined in this case not by the cost of an hour, but by the amount of piece rates.

Overtime pay for hourly wages

What does the Labor Code say about overtime earnings in this case: payment for processing at an hourly rate is calculated based on the cost of one hour of work without any coefficients or surcharges.

Processing fee calculation example

For example, a riding instructor Petrov P.P. receives a salary of 50,000 rubles a month. In May, due to production needs, he worked in excess of the norm: on May 10 - 2 hours and on May 19 - 4 hours.

The cost of 60 minutes of work in May will be 50,000 / 160 (norm of working time in May): 50,000 / 160 = 312 rubles 50 kopecks.

Define processing by standard rule: the first two hours must be paid at least one and a half times, the next at least twice.

Total for May Petrov P.P. will receive: 50,000 + 937.50 + 2187.50 = 53,125 rubles.

Rest as an alternative to increased payment

If an employee chooses rest instead of pay, overtime is paid in a single amount. And when he decides to rest, this time will not be payable.

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

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

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

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

IMPORTANT!

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

Therefore, the first thing to be determined in advance in collective agreement, local normative act employer or employment contract, in what order the amount of payment for overtime work is calculated:

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

Payment for overtime work with daily accounting of working time

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

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

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

Hourly rate * 1.5 * 2 hours

For subsequent overtime hours:

Hourly rate * 2 * remaining number of overtime hours.

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

Overtime pay will be:

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

75 rubles * 1.5 * 1.5 hours = 168.75 rubles.

For the first two hours of overtime:

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

For the remaining two hours:

75 rubles * 2 * 2 hours = 300 rubles.

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

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

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

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

2). Medium hourly rate= salary (monthly tariff rate) / average monthly number of working hours.

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

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

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

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

1. Determine the size of the hourly tariff rate.

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

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

first two hours:

next 2 hours:

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

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

first two hours:

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

next business hours:

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

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

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

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

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

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

1993 hours (number of working hours in 2008 according to the production calendar) / 12 months. = 166.083 hours.

2. Determine the average hourly rate of the employee.

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

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

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

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

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

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

Obviously, with the second method of calculating the hourly rate, the employee "loses" in wages compared with the previous calculation option: in the first case, the hourly rate was 125.786 rubles. and the employee received 1,509,452 rubles for 7 hours of overtime work; in the second variant, the average hourly rate was 120.421 rubles. and, accordingly, the amount of payment for the same 7 hours of overtime work amounted to 1,445,052 rubles.

The difference in wages for overtime work, albeit small - 64.4 rubles, is due to the fact that the norm of working hours in February 2008 is 159 hours. This is much less than in other months.

If we take all the same conditions as an example, but change the month of work from February to July, then the situation will change in favor of the employee. In other words, it will be more profitable for him to use the second method of calculating overtime pay.

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

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

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

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

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

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

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

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