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Features of wages on weekends and holidays. Overtime and weekend work: problems of law enforcement

Labor law obliges the company to pay double or provide another day of rest if the employee went to work on a weekend and non-working holiday. An application from an employee on whether he will take time off must be received before the end of the month in which he went to work on a weekend and a holiday. There is no right to choose compensation if an employment contract is concluded with an individual for a period of up to two months - in this case, only double payment is provided for work on weekends and holidays.

How to pay for work on a weekend and a non-working holiday for an employee with piecework pay?
In this case, it all depends on whether the employee takes a day off or chooses double pay. If the employee took a day off, the day worked must be paid in a single amount, the day off is not payable. Otherwise, if the employee refused an additional day of rest, the employer is obliged to pay a day of work in double the amount or in a larger amount, which is established by the local act of the company, collective or labor agreement.
For example, piecework workers Romashkin and Rozanov were recruited on May 1, 2015. On the holiday, Romashkin and Rozanov washed 6 cars each, and 500 rubles are provided for washing one car. Romashkin chose a day off, Rozanov refused to provide an additional day off. So, Romashkin is entitled to an additional payment for work on a holiday of 500 rubles * 6 cars = 3000 rubles. Suppose that in such cases the company has established double payment, then Rozanov is entitled to 500 rubles * 6 cars * 2 \u003d 6,000 rubles.

How to pay for work on weekends and holidays for an employee with an hourly wage?
The procedure is similar to payment for piecework wages, so we will immediately proceed to consider an example. Promoters Komarov and Pchelkina were brought to work on February 23, 2015 and worked 7 hours each. The hourly rate is paid in the amount of 150 rubles. Komarov refused an extra day of rest, and Pchelkina decided to take a day off. In this case, Komarov additional payment will be made in the amount of 150 rubles. *7 hours *2 = 2,100 rubles. Pchelkina's additional payment for work on February 23 will be 150 rubles. * 7 hours = 1,050 rubles.

How to pay for work on weekends and holidays for a salary employee?
Such employees are paid a day off and a holiday in addition to the established salary. The amount of the surcharge depends on the following factors:

  • the employee worked within or in excess of the monthly norm of working hours;
  • Will he take an extra day off for that day?

The average monthly number of working hours is calculated using the following formula:

Example. Drivers Antonovsky, Garanin, Tikhonov, Kravchenko were involved in work on a day off for 8 hours in September 2015. Antonovsky and Garanin took time off for work on a day off in September 2015, while Tikhonov and Kravchenko decided not to take time off. Tikhonov also took administrative leave for 1 day in September. The salary of drivers is 30,000 rubles. The annual norm of working hours is 1971 hours (since 60 hours a week). Average monthly working hours 1972 hours / 12 months = 164.25 hours
So, let's reflect the surcharge in the tabular version:

Driver

Work performed within normal working hours

Day off work allowance

Antonovsky

Yes, within normal limits

Over working hours

30 000 rub. / 164.2 hours * 8 hours \u003d 1461.63 rubles.

Over working hours

30 000 rub. / 164.25 hours * 8 hours * 2 \u003d 2,922.37 rubles.

Kravchenko

Yes, within normal limits

30 000 rub. / 164.2 hours * 8 hours = 1461.63 rubles

Additional payment for work on weekends and holidays is subject to personal income tax and insurance premiums and is taken into account in labor costs in accounting and tax accounting.
The accounting entries will be as follows:

Debit 70 Credit 68 - personal income tax was calculated and withheld from wages.
Debit 68 Credit 51 - personal income tax is transferred to the budget.
Debit 20 (23, 25, 26, 44) Credit 69- insurance premiums are accrued from wages.
Debit 69 - corresponding subaccount - Credit 51- insurance premiums are transferred to the budget.
Debit 70 Credit 50 (51)- the employee is paid wages.

In conclusion, I would like to note that the specific amount of wages on weekends and holidays can be established by a collective, labor agreement and local regulatory act of the company, which is consistent with the opinion of the representative body of employees.

Work on a weekend or non-working holiday is paid at least twice the amount: for piece workers - at least at double piece rates; employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate; employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working time, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time. Specific amounts of remuneration for work on a day off or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract. At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. Remuneration of work on weekends and non-working holidays for creative workers in the media, cinematography organizations, television and video filming groups, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with lists of jobs, professions, positions of these employees, approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, can be determined on the basis of a collective agreement, a local normative act, an employment contract.

Legal advice under Art. 153 of the Labor Code of the Russian Federation

Ask a Question:


    Anastasia Nikolaeva

    Good evening! For work on Sunday, double pay or single pay plus a day off is required. I can not understand why this day off will not be paid?

    Yakov Fedkin

    Good evening! The question is. On Saturday, going to work on a day off, is it possible to pay in a single amount and one day off, paid?

    • Question answered by phone

    Oleg Volosevich

    I work at an emergency. Dairy plant. Can my workday not pay shifts on public holidays?? And can he, without warning in advance, reduce the premium.

    • Question answered by phone

    Maria Andreeva

    Hello! I work in 12 hour shifts. New Year's holidays must be paid double.?

    • Question answered by phone

    Vera Timofeeva

    Weekend worked 4 hours. How is the day off, 4 hours or 8 hours. Write the article number in the labor code.

    • Lawyer's response:

      According to Art. 153 of the Labor Code of the Russian Federation, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. The above article does not establish that the duration of additional rest should correspond to the duration of work on a day off. Therefore, even if an employee worked only 1-3 hours on a day off, he should be given a full day of rest.

    Petra Pavlova

    quote article 153 of the labor code ... Please ...

    • Lawyer's response:
      • Lawyer's response:

        You are somewhat lost in the text of Art. 154 of the Housing Code of the Russian Federation, although these texts are also quite clumsy ... Payment for the USE of residential premises is provided only for the tenant lived. premises. And lived for the owner. premises, a fee is provided for the maintenance and repair of the residential premises, INCLUDING a fee for services and work on the management of the MKD, maintenance and current repairs of common property in the MKD. This word "INCLUDING" is not very successful, because. the content of the living itself. the owner-occupied space is NOT actually included. This follows from the text of paragraph 29 of the "Rules for the maintenance of common property in MKD ..." (approved by Decree of the Government of the Russian Federation of August 13, 2006 N 491), which clearly states that "The costs of MAINTENANCE AND REPAIR OF RESIDENTIAL PREMISES are determined in the AMOUNT THAT ENSURES THE MAINTENANCE OF THE COMMON PROPERTY ... "And nothing more ... Therefore, the maintenance and repair of EVERYTHING in the apartment (except for risers) is the cost of only the owner. But if your payment documents (except for the maintenance and repair of common property) include (in a separate line and ADDITIONALLY) also "payment for residential premises", then this is a clear violation of the legislation of the Russian Federation. You have a direct road to the GZhI (and you can go to the prosecutor's office, and even to the court) Good luck.

Stability at the enterprise is not always possible to establish on weekdays. Sometimes employees have to perform duties outside of working hours. Then the question arises of what is due for work on holidays: payment or time off? What rules should be followed? What should be taken into account? This issue is especially acute in connection with the work on the May holidays in 2019. How should work on May holidays be paid according to the Labor Code of the Russian Federation? We will answer questions.

What does labor law say?

According to Art. 113 of the Labor Code of the Russian Federation, labor activity is prohibited on holidays and weekends (in particular, on the May holidays of 2019). Employment is possible for:

  • performing urgent work, the transfer of which will endanger the life or health of others;
  • elimination of consequences of emergencies;
  • performance of work imposed by martial law.

The involvement of creative workers from the media, cinematography, theaters, circuses, etc. is possible only when a collective agreement or agreement is signed. In other situations - with the written consent of the subordinate and the trade union.

The enterprise can use the proposed sample or develop its own document form.

Remember: it is forbidden to involve pregnant women and underage workers! A similar requirement applies to employees who have entered into a fixed-term contract with the company - this is indicated by Art. 290 of the Labor Code of the Russian Federation.

In the absence of medical contraindications and written consent, you can ask to go to work:

  • female employees raising children under 3 years of age or disabled children (of any age);
  • single mothers with children under 5 years of age.

Compensation

Compensation is provided for working on public holidays. Need money? Then the subordinate can choose to pay twice for work on the day off. Need to solve an important issue? It makes more sense to take an extra day off. Of course, it is more profitable for the enterprise to give an additional day off, but the subordinate has the right to choose independently.

If the employer imposes his own decision, there is a violation of rights. Then a person can complain to the labor inspectorate or other regulatory body.

Preparation of documents

When the management informed the employees about the need to work overtime and received a written consent (in emergency situations, a verbal agreement is sufficient), an Order is issued. The form is free, but you can focus on this sample.

Be sure to include:

  • Full name and structural unit of the employee
  • date of engagement;
  • request to come to work. The text should contain a quote from Part 2 of Art. 113 of the Labor Code of the Russian Federation, which informs about the right of a subordinate to refuse to work on weekends or holidays;
  • place for signature (acceptance/refusal).

Two copies of the order are made: one remains with the employer, and the second is issued to the employee against signature. Such a formality is necessary so that the employer has documentary evidence that he has notified the employee of the call.

How is it paid

When an employee agrees to work overtime, the question of pay arises. It is regulated by Art. 153 of the Labor Code of the Russian Federation, which states that pieceworkers receive double monetary compensation. Similar requirements apply to those who work on a daily or hourly rate.

The amount of wages on weekends and holidays also depends on whether the monthly norm was exceeded. If it has not been exceeded, then payments must be at least a single rate in excess of salary. Otherwise, no less than double. This is indicated by paragraph 4 of part 1 of Art. 153 of the Labor Code of the Russian Federation.

Did the subordinate choose a day off as compensation? Then the worked day off is paid in a single amount, and the rest day is not paid. Let's look at an example:

The manager of Stroyservis LLC A.I. Kruglova has a salary of 35,000 rubles. Works in 5/2 mode. Daily rate - earnings of 1300 rubles. The employee had to go to work on October 12, 2019 (day off) to eliminate the consequences of the accident at the enterprise. As compensation, she chose a day off on October 21. What salary should be charged for October?

Decision:

The production calendar shows that there are 23 business days in October 2019. According to Article 153 of the Labor Code of the Russian Federation, the worked day off is paid in a single amount. It turns out that 1300 rubles will be charged for October 12, and on October 21 it is not paid.

If A.I. Kruglova decides to take double pay for work on a day off, the compensation will be:

1300 rub. x 2 \u003d 2600 rubles.

At the end of the month, the employee will receive 37,600 rubles. (excluding allowances, bonuses, etc.).

We examined what rights are vested in employees working after hours. Remember that payment on holidays or weekends may be prescribed in the collective agreement, but it should not contradict the norms of the Labor Code. Those working in 2/2 mode are paid twice the hours of work, and they are not entitled to go to work (it is considered absenteeism).

Activities on non-working days are prohibited by Russian law. But every rule contains exceptions.

It is possible to involve citizens in the labor process on weekends with their written consent in the event that an organization has unforeseen work in advance, the failure to perform which may adversely affect its activities in the future.

Nuances of the Labor Code of the Russian Federation

Without the consent of employees, it is possible to involve them in work in 3 cases:

  • To prevent accidents and natural disasters.
  • To eliminate accidents and destruction of the property of the employer.
  • To work in a state of emergency or martial law, etc.

Engagement to work on weekends of servants of creative professions is carried out in accordance with the list approved by the Government of the Russian Federation.

Article 113 of the Labor Code prohibits the use of such labor by disabled people and women with children under 3 years old whose health condition is unsatisfactory (according to the doctor's opinion). Therefore, these categories of persons must be notified of the possibility of waiving the obligation to work on non-working days.

The Labor Code enshrines the obligation of the employer to pay double the amount of weekend work, in particular:

  • employees - under double standards;
  • persons whose wages are calculated by hours and days - at double tariff rates;
  • employees whose salary is calculated on the basis of the established salary - not less than the daily rate (in the case of work within the monthly standard) and at least twice the daily rate (in the case of labor activity exceeding the monthly standard).

The Labor Code of the Russian Federation provides for the establishment of certain amounts of remuneration for the conditions under consideration and, as well as other local acts of the organization.

At the written request of the employee who worked on the weekend, the employer may provide him additional day off. In this case, the remuneration is paid according to the following scheme: the amount of payment for the non-working day worked is calculated in the usual amount, and the day of rest is not paid.

You can learn more about all the nuances of such a process from the following video:

Compensation calculation

On piece-rate payment

The driver Nikolaev N. receives 150 rubles for each trip. In the reporting month, he made 190 trips. Nikolaev was brought to work on 2 days off, during which he made 20 trips. Determine the amount of his salary for the past month:

  • (190-20) * 150 \u003d 25,500 rubles;
  • 20*150*2=6,000 rubles.

The total salary of Nikolaev will be 31,500 rubles.

With hourly pay

Locksmith Kirillov G. worked 130 hours a month, including 8 hours on Sunday. The hourly rate of a locksmith is 250 rubles. Let's determine the amount of Kirillov's salary for the past month:

  • (130-8) * 250 \u003d 30,500 rubles;
  • 8*250*2=4,000 rubles.

The total salary will be 34,500 rubles.

At daily rate

Painter Stepanov P. worked 20 working days per month, including 2 days on holidays. Daily rate - 2000 rubles. Determine the amount of wages for the past month:

  • (20-2) * 2000 \u003d 36,000 rubles;
  • 2*2000*2=8,000 rubles.

The amount to be paid to Stepanov is 44,000 rubles.

With the salary system (exceeding the established norm of working hours)

Watchman L. Kopylov worked 150 hours, including 5 hours on a day off. His salary is 20,000 rubles. Taking into account that the standard working time in this case is 143 hours, and based on the conditions it is exceeded, the compensation for the day off is payable at double the rate.

Determine the hourly rate. There are 3 ways to calculate it:

  • the ratio of salary to the norm of working time according to the production calendar;
  • the ratio of salary to the norm of working hours according to the schedule of the employee;
  • the ratio of 12 salaries to the norm of working hours per year.

The legislation does not clearly regulate the method of calculation. We use method 3. There are 1974 hours in a 40-hour work week in 2016, so:

  • (20,000 rubles * 12 months) / 1974 hours \u003d 121.58 rubles / hour.

Holiday pay will be:

  • 121.58 * 5 * 2 \u003d 1,215.8 rubles.

With a salary system (no excess of the established norm)

Technician Mashkina G. worked 143 hours, including 2 hours on a day off. Her salary is 15,000 rubles. Taking into account that the norm of working time in this case is 143 hours, and based on the conditions it does not exceed the norm, then compensation for work for the day off is subject to payment in the usual amount.

First you need to determine the hourly rate. It is calculated similarly to example 4:

  • 15,000 rubles * 12 months / 1974 hours = 91.19 rubles / hour.

Additional payout:

  • 91.19 * 2 = 182.37 rubles.

Registration procedure

  • It is necessary to exclude persons who, in accordance with the Labor Code, cannot be involved in the output work process. These include:
    • pregnant women;
    • minors under the age of 18 (except for creative workers, whose categories are approved by the Government of the Russian Federation, as well as athletes).
  • Notifying employees in writing. It should contain information on the dates of entry to work of a certain person, indicating his full name, position, as well as the name of the structural unit in which the citizen will be recruited.
    The letter is being drawn up in 2 copies- one for the employer with the employee's mark of familiarization, the other - for the employee himself. This document is subject to registration in the log of registration of notifications. In case of refusal of a person to familiarize, an act is drawn up.
  • Obtaining the consent of the employee to engage in work, which is drawn up in writing. This paper is not regulated by law, therefore, it can be drawn up in a simple written form.
  • Drawing up a draft order with its subsequent coordination with the primary trade union organization. It is important to note exactly what the order is the main document that serves as the basis for involving employees in such work. Therefore, it must contain information about the employee, days of going to work, as well as information about his familiarization with the document. Details of familiarization is located at the bottom of the order. The citizen puts his signature and date.
    In order to avoid further disputes, it is recommended to include in the text of the paper information about the possibility to refuse such work. If you refuse to familiarize yourself with the document, it is recommended to record this fact in the act.
  • Paper registration in