How is summarized working time recording used? Hourly rate How to calculate working hours

Before calculating the standard working time, you need to decide on the billing period. The most difficult thing is to calculate for the year, since you need to take into account all public holidays and weekend transfers. And if employees work on a shift schedule, then in addition to the norm, the number of overtime hours must be determined.

Information on working hours is contained in Article 91 of the Labor Code of the Russian Federation. This period refers to the period of time when a person performs labor functions. By law, the standard duration of this time is 40 hours per week. In practice, such working hours are rarely used.

Firstly, in many enterprises the production process cannot be stopped, so the work schedule there is shifting. Secondly, some categories of employees cannot work for such an amount of time, since by law they are entitled to a reduction in labor standards. These are minors, people with disabilities, etc.

However, the rules for calculating working hours stipulate that a 40-hour working week should be taken as a basis.

Calculation for a month

Determining labor standards allows employers to correctly set work schedules, keep records of hours worked, pay wages and distribute vacations. Knowing how to correctly calculate the standard working time, you can easily determine how many hours an employee must work. One calendar month is often taken as the billing period.

Working hours are calculated as follows:

1. First you need to find out how many working days there are in the selected accounting period, and how many weekends, holidays, etc.
2. Next, the number of working hours per day is calculated. At the same time, do not forget that the normal length of a working week is 40 hours. This means you calculate the number of hours per working day. Example: 40/5=8.
3. The number of days in a month when a subordinate works must be multiplied by 8 hours.

An example of such a calculation could be as follows:

1. Let's say there are 21 working days in June.
2. The authorized employee must determine the standards by which the personnel will work.
3. For this, the time standard will be calculated using the following formula: 21*8=168 hours. This is exactly how much each subordinate must work on average.

Quarterly calculation

It is also important to know how to calculate the standard working hours for a quarter, that is, for three months. The standard working day is 8 hours. All calculations are carried out very simply. First you need to determine what the labor norm is in each month.

Calculation example:

1. Let's assume that there are 168 work hours in July. It remains to calculate the amount of time only for the next 2 months.
2. There are also 168 working hours in August, and 160 in September.
3. This means that the norm for the quarter is as follows: 168+160+168=496 hours.

If necessary, a similar calculation can be carried out for each quarter. Most often, company management uses the definition of the norm on a quarterly basis.

Calculation for a year

Labor rationing is an important procedure that allows you to determine the number of hours that employees are required to work. When making calculations, the calendar year is often used as the accounting period. Hours are calculated in two ways. You can use the method that is used to calculate the quarter. You just need to determine the amount of the working period for all 12 months.

Another procedure for determining the norm was established by order of the Ministry of Health and Social Development of the Russian Federation No. 588n. The calculation is carried out using the formula: 40/5*number of working days per year. After this, from the resulting number you should subtract the number of hours that the employees did not work. We are talking about reductions before the holidays.

When determining the norm for 2019 according to the billing period, the following nuances should be taken into account:

1. Sunday must be counted as a day off. And it doesn’t matter how many days of rest a subordinate actually has per week - 2 or 1. For some categories of subordinates, it is possible to transfer the day of rest to another date.
2. Don't forget about official holidays, which are not used in calculations.
3. When a holiday falls on a day of rest, the day off is postponed. These rules do not need to be used only when calculating labor standards for January.
4. The length of the working day before a holiday is always reduced by 1 hour.

When making calculations, you must follow these rules, otherwise the final number of hours will be incorrect.

Shift work

When determining standards, the standard number of days of labor per week is used. But not all employers can afford such a working regime. Therefore, the standard working time during a shift schedule has to be calculated a little differently. This is the so-called summation, when the total number of hours worked is determined.

But their number during the accounting period should not exceed the established norm. That is, all hours that were worked in excess of the norm are additional or overtime. As an example, you can use the following data: in a calendar month, the employee worked 175 hours against the norm of 160 hours. Therefore, 15 of them are counted as additional.

Summarized accounting at an enterprise is established according to the following rules:

1. The duration of the billing period is determined. The standard ones are used - month, quarter, year.
2. A specific schedule is established according to which the employee works.

The accounting period can be anything in length, but not more than one calendar year. There are special restrictions that prevent large numbers of overtime hours. For example, there cannot be a 4-hour overtime for 2 days in a row. And per year - no more than 120 hours.

Cumulative accounting implies that wages are paid based on hours worked. Most often, different tariffs are used. Example: a person’s hourly rate is 100 rubles. This means that for a 10-hour shift he receives 1 thousand rubles. If we take into account that he works 50 hours a week, then his earnings will be 5 thousand rubles.

Types of charts

The length of the working day most often depends on production needs. Therefore, it is rare that employers can provide their staff with a standard 5-day period. The most commonly used modes are:

1. 24 hour shift with several days off.
2. Work shift with 10 or 12 hours of work. Then the staff has more days off than planned.
3. Shift is 12 hours, with alternating day and night shifts.

Note: these are not all the regimes that able-bodied citizens have to face. But, based on the specifics of some professions, a regular 8-hour shift may be disadvantageous for both management and the subordinates themselves.

Production calendar

In order for managers to correctly calculate labor standards, there is a special document. This is the so-called production calendar, which takes into account all working days, as well as rest days, including holidays. This document is not a normative act and therefore has no legal force.

However, it is very useful for accountants or HR employees whose responsibilities include keeping time records and calculating earnings. The production calendar can be found online and used at your discretion. Also, the law does not prohibit organizations from independently developing such documents. To do this, you can take a regular calendar and indicate working days and weekends in it in accordance with established rules.

Standard working time is a very important concept, as it allows you to control the performance of professional duties. In addition, using the obtained result, the employer cannot increase the load on his subordinates by forcing them to work beyond measure. Employees can also follow a procedure to verify the amount of time worked.

At 36 hours: 36: 5 (days) x 21 = 151.2 hours. Hence the conclusion is this: the maximum working time in October 2017 should not exceed 168 hours. Six-day week A six-day week also cannot exceed 40 hours in total. Let's take the same October with a six-day week. There will be 26 working days, the norm is 168 hours. 168 divided by 26 equals approximately 6 and a half hours a day. But in the Russian Federation, during a six-day working week, a 7-hour duration of work time is used, and before the weekend it is reduced to 5 hours. On the eve of a holiday, during a five-day period the working day is reduced by one hour; during a six-day period, the working day cannot be more than five hours. Number of working days between dates (formula) Excel has a function called NETWORKDAYS. Its arguments are the start and end dates. These are required values ​​to enter. And also an optional argument - holidays.

How to correctly calculate employee working hours?

For night work, additional financial bonuses are provided, amounting to at least 20% of the average tariff hourly rate for each hour worked on the night shift. On holidays and weekends, pay for work also provides for an increased amount:

• hourly workers – double rate per hour;
• piece workers - double price;
• “sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether overtime took place along with going on a non-working day).

Compensation is allowed not in financial form, but in the form of additional time for rest (this is agreed with the worker himself). IMPORTANT! If an employee’s departure on a holiday or day off is provided for according to the RMS schedule, then this time is counted as working time and is included in the norm that is established for the accounting period.

Working time standards and their calculation

I respect those who fundamentally do not read the instructions, but, you must admit, the cost of an error in calculating the number of people may be too high. How to use the calculator to calculate headcount 1. First, enter into the calculator all types of operations/work performed by the employee or employees of the department.

In order not to lose anything, group them by work blocks/business processes. 2. For each type of work, determine the standard time and frequency of performing this work (quantity per shift/day/week/month/year). You determine the norm either expertly - as the arithmetic mean between the maximum and minimum time for performing an operation, or using timing.
3. Multiplying the standard time by the frequency of work/operations in the selected period (shift, day, week, month, year), you get the amount of work per month, calculated in hours. 4.

Menu

Lunch and technological breaks, preparing the work place and cleaning it, maintaining production equipment in normal technical condition are initially included in the planning of working time and are standardized time expenditures. Types of working time losses Whole-day Loss of a working day (shift). They arise due to non-supply of resources, accidents at the enterprise, vacations, sick leave, maternity leave.

Important

Intraday (intra-shift) Time irrationally used within one workday: frequent smoke breaks, conversations not related to production issues, preoccupation with personal problems. Planned Planned consumption of working time, regulated by management. For example: assigning the responsibilities of an employee who did not show up for duty to the rest of the team members; an increase in the number of rest breaks due to changed working conditions.

Time calculator

Attention

This rate is calculated based on the total hourly rate for the month. Principles for calculating wages using a working time sheet Calculation of holidays when recording working time in summary is carried out on the basis of Article 53. This article contains information on payment during the holiday period.

There are such types of payment as:

• double piecework payment (paid to persons who work piecework);
• double tariff rate per day or hour (paid to employees who work based on these rates);
• In the case of salary payments, the following payments are provided on holidays - a single rate in addition to the salary in the absence of overtime or a double rate in excess of the salary if the calendar norm is exceeded.

In addition, the establishment of a specific size on holidays and weekends is made when registering labor relations.

Procedure for calculating lost working time

The Labor Code of the Russian Federation clearly requires the drawing up of an RMS schedule only for an operating mode that includes shifts. For other operating modes, such a requirement is not legally binding. However, most often employers prefer to draw up such schedules, since it is practically impossible to ensure compliance of working hours with legal standards, especially in a long accounting period, in any other way. The schedule is drawn up based on the regulatory documents of the enterprise:

• collective agreement;
• individual employment contracts or additional agreements thereto;
• internal labor regulations;
• other local acts.

ATTENTION! The RMS schedule can be drawn up for the entire enterprise as a whole, or for individual groups of employees or individuals, applied on an ongoing basis or introduced temporarily.

Calculation of shift work schedule

If you use inspections only as a way to punish workers, you can get indignation and resistance from the work collective in response. Therefore, before observation, it is recommended to hold a meeting at which it will be explained in detail for what purposes the inspection is being carried out and how its results may affect further work.

• Carrying out inspections using PDF, timing or photo timing methods requires serious preparation associated with material and time costs. In some cases, their implementation is impractical. It is more cost-effective to conduct such checks for large companies with a large number of employees.
• To standardize time costs, an integrated approach is required, combining different inspection methods, as well as an analysis of the condition of production equipment and labor safety conditions.

Calculating headcount using a calculator from an HR practitioner

Do not forget about the principles of calculating the number that you should have read about in the article about the 8 basic principles of calculating the number - all calculations were made in accordance with them. If the calculator’s algorithms suddenly fail, a cell highlighted in red with the amount of “lost” hours will appear to the right of the “Control” inscription. What difficulties may you encounter in preparing data for calculating the number of personnel? Often, when rationing operations, the maximum time for their completion is several times greater than the minimum.

This happens when the name of one operation hides several operations that differ in content and volume of work.

How is summarized working time recording used?

The very concept of working time implies the period during which the employee fulfills his labor obligations in accordance with the contract concluded with him and the principles of internal regulations. This definition also includes other time periods called working time in the Labor Code. Legislative norms According to Article 91 of the Labor Code of the Russian Federation, the norm cannot exceed 40 hours per week.
In cases where the employer, following the law, must establish reduced working hours, 24, 35 or 36 hours per week are approved. Labor Code of the Russian Federation The Labor Code is necessary for setting wages, as well as for paying for hours worked overtime, on weekends and holidays. Time standards The following time standards are distinguished:

• Work week.

How to calculate man hours

• The amount of time worked during RMS during the accounting period should not exceed that provided for by law.
• The RMS schedule is mandatory when organizing shift work and is desirable in all other modes.
• The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
• The following items must be regulated in the RMS schedule:

• the beginning and end of the labor process;
• duration of the shift (working day) in hours;
• frequency of work shifts and days off;
• rest time between shifts.

• It is forbidden to include significant rework in the schedule (this is fraught with administrative liability), and shortcomings are also undesirable.

The calculator for calculating the number allows

• determine the amount of work for which the headcount will be calculated;
• determine time standards for performing individual operations;
• take into account when calculating the number of lost working hours and the absenteeism rate;
• assess the actual workload of workers given the current workload and the existing number and staff;
• calculate the number of workers required to complete a certain amount of work (target number);
• compare the target number with the actual number to understand the need to change the number or staff.

For those who want to correctly calculate the number of personnel First, read the article about 8 basic principles for calculating headcount - this will allow you to avoid making gross mistakes when collecting data and setting up the calculator.
One personnel check may not be enough. If employees are told that new labor time standards will be applied based on the results of the check, they will deliberately work more slowly. Work on analyzing the distribution of time and the reasons for its loss should be carried out by competent employees and regularly submitted in the form of reports. For the head of an organization, it is necessary to understand that the correct use of time is the key to stable work and achieving maximum profit.

The more cases of lost working time are identified, the higher the likelihood of increasing labor productivity.

All workers must understand how long they are supposed to work according to the law. Sometimes people recycle a little, and as a result, a month adds up to a lot of recycling. But, a person must fulfill the duties within the framework of the employment contract. When overtime is received, the enterprise is obliged to pay for it accordingly or provide time off. According to Art. 91 of the Labor Code, the standard working hours per month is one hundred and sixty hours.

Determination of working hours

Article No. 91 of the Labor Code states that a working period is a period when a person must perform individual duties. Additionally, this may include other time related to the employee’s work. This includes time:

• preparation of the place of work;
• receiving an order;
• delivery of received products;
• etc.

Legislative acts have approved certain labor time standards. Every company must adhere to them.

Standard working hours

What is the normal working time per week can be calculated based on Art. 91 TK. This legislative act defines the work standard of forty hours per week. Respectively:

• (40 * 4) 160 standard working hours per month;
• (40 / 5) 8 hours per day.

Should know

It is necessary to distinguish between employee overtime, which is considered overtime work, and irregular working hours. – this is a special work schedule provided for in an employment contract, which already includes occasional cases of overtime. These overtimes are not paid additionally by the employer.

Based on Art. No. 97, No. 99 Labor Code can be established, the duration of processing cannot be longer:

• 4 hours for two days in a row;
• one hundred and twenty hours per year.

Enterprises have an obligation to keep accurate records of the working hours of their entire workforce.

Production calendar

This is a normative document that establishes the days of actual work according to standardized time. The information provided in the calendar helps to avoid possible errors in the salary calculation process and facilitates the calculation of working hours. This document includes the designation of days:

• workers;
• days off;
• holidays;
• abbreviated.

Time standards are calculated based on a 5-day work week. Also, part 1 of Article No. 112 of the Labor Code approved non-working holidays. When a holiday falls on a weekend, it is postponed. The exception is days from January 1 to January 8.

The production calendar is approved annually by Government Decrees.

Procedure for calculating working hours

Based on Part 1 of Article No. 104 of the Labor Code, it can be stated that the duration of work of each employee cannot exceed the norm approved by law. The company is responsible for compliance with these standards. The general rules apply not only to workers who work five days a week, but also to those who work on a shift schedule.

Additionally

Standard hours for individual specialties were introduced by special agreements and orders. In particular, this applies to sports coaches (industry agreement between organizations that are subordinate to the Ministry of Sports of the Russian Federation dated 03/13/15), teachers (order of the Ministry of Education and Science dated 12/22/14 No. 1601) and divers (orders of the Ministry of Emergency Situations of Russia dated 01/14/13 No. 10 and dated 08.21.14 No. 443).

• The basis is a 5-day work week and two days off.
• Its duration in hours must be divided by five and multiplied by working days in the month. You can calculate the number of working days yourself, based on the production calendar.
• When making a calculation, it is necessary to subtract the time that the employee did not actually work. For example, he was on sick leave.
• When the accounting period is set to another period rather than a month, you first need to calculate the rate for the month. Next, the obtained data is added up.

Articles No. 92, No. 94, No. 284, No. 299, No. 333 of the Labor Code establish specific rules for individual categories of persons.

For information on how an employer records working time and adheres to working time standards, see the following video

When calculating the total number of days for the year, the accountant takes into account the legal overtime limit. It is equal to 4 hours in two days and one hundred and twenty hours in a year (learn more about the maximum duration of overtime work). Otherwise, if a violation of the law is detected, the organization is held accountable in the form of penalties.

The legislation of the Russian Federation establishes certain working time standards. When a person works beyond the established norms, he is entitled to individual pay or an additional day off. The working time standard of the Labor Code of the Russian Federation is required for accounting by all organizations. Enterprises are strictly responsible (for the entire workforce). If a violation of the law is committed, they are held accountable by the labor inspection body after an inspection.

You can ask questions about working hours in the comments to the article.

Indicates that the employee's output should not exceed 40 hours per week. With a five-day work week, the calculation of this norm is simple - an eight-hour working schedule is standard and accepted in many organizations. However, with a shift schedule or other form of work, difficulties arise. Most often they relate to payroll issues, especially when it comes to excesses or shortages.

Time sheet and calculation of wages

Calculation example

For clarity, it is worth considering an example. The calculated period is the month of May. Excluding holidays, the number of days of work is 21. The company has introduced a standard of 40 hours.

This indicator is the employee’s norm. Its overfulfillment must be paid in accordance with the established procedure. Failure to complete working hours will result in fines. For example, if an employee misses one day, then for the next 8 days he can increase his shift by an hour in order to keep up with the standard.

For the convenience of companies, many websites offer a working time calculator. Such a program takes into account the calendar period and entered data on holidays and work schedules. Using a calculator is important if you need to calculate different schedules for several employees.

Calculation of working hours for a shift schedule

Calculating standard working conditions is not difficult. Questions usually arise when normalizing the shift schedule. This is especially true when each shift involves a different number of hours, depending on the workload.

In this case, an important aspect is to fix the time frame that marks the beginning and end of the work. Based on such data, the daily working hours are calculated, and then compared with the norm for the period being calculated. This method is similar to using summarized accounting.

Calculation of working hours with summarized accounting

The calculation of wages in the case of summarized accounting of working hours is carried out over a longer period than a week. Often they use a monthly or annual rate, but most often they use a quarterly rate.

Cumulative accounting is the norm that must be fulfilled within a specified period in the aggregate. It is accepted that at a certain stage it may be lower than the monthly one, taking into account the fact that at other stages it is higher. That is, the total amount of all hours worked must correspond to the established quarterly value.

How hourly wages are calculated in 2018 is described.

Calculation of vacation pay with summarized accounting

The question often arises for an accountant about how vacation pay is calculated when recording working hours in aggregate. In practice, such a calculation does not differ from the standard one, since in this case the employee’s output does not change.

That is, in this case, the monthly average is taken into account. If it is fully worked out, then vacation pay is accrued in full. If an employee misses some days for various reasons, then unworked days are excluded from the calculation formula, and the average monthly salary is reduced accordingly.

Overtime calculation

Overtime in the case of cumulative accounting of working time is calculated for the period for which the production rate is established. If it occurs in a quarter, then processing is taken into account quarterly.

It is important to remember that the introduction of summarized accounting is necessary in cases where it is not possible to establish a standardized schedule for the week. Its introduction allows for the possibility of overfulfillment, which is not paid by the employer if there is a corresponding deficiency at a different time.

For example, the standard working time for a quarter is 450 hours. The total output of the employee is 480 hours. At the same time, he has weeks that were worked only at half the standard, and there were periods when the overtime was one and a half times the standard. These periods are not taken into account separately. The entire calculation is carried out based on the results of the summarized period, that is, processing is paid for the given 30 hours.

There are organizations with such peculiarities of labor organization that do not allow establishing daily or weekly working hours, for example, seasonal production. But the employer is obliged to regularly count hours worked in any case.

For such enterprises, the Labor Code of the Russian Federation provides for a special accounting regime - summarized.

No matter how labor hours are distributed over the course of a week, ten days, month, quarter, their total number for an accounting period that does not exceed a year must comply with the standards established by law.

Let's consider the nuances regarding the schedule of such accounting, and also analyze how it will be implemented during a shift work schedule. Let us touch upon the issues of calculating remuneration for labor using this accounting method, including in situations where there was overtime. Let us show how working hours are calculated when summing up using a specific example.

A special type of working time recording – summarized

Summarized accounting- this is, in fact, a special operating mode based on compliance with certain schedules (usually “” or).

The basis for establishing such schedules is the reason “by contradiction” - when it is not possible to plan the regime in such a way that the working week is the fixed number of hours provided for by the norms of Art. 91-92 Labor Code of the Russian Federation:

• 24 - for youth under 16 years of age;
• 35 - for those with a disability group;
• 36 - for teachers and workers in hazardous industries;
• 39 - for doctors
• 40 hours is the standard duration.

A working week cannot include more than 40 hours.

With RMS, shortcomings during one period can be compensated by processing in other time intervals, which in total reaches the result required by the standard.

Summarized working time schedule (SURV)

When introducing an RMS system at an enterprise, a work schedule is a mandatory document.

FOR YOUR INFORMATION! Art. 103 of the Labor Code of the Russian Federation clearly requires the drawing up of an RMS schedule only for an operating mode that includes shifts. For other operating modes, such a requirement is not legally binding. However, most often employers prefer to draw up such schedules, since it is practically impossible to ensure compliance of working hours with legal standards, especially in a long accounting period, in any other way.

The schedule is drawn up based on the regulatory documents of the enterprise:

• collective agreement;
• individual employment contracts or additional agreements thereto;
• internal labor regulations;
• other local acts.

ATTENTION! The RMS schedule can be drawn up for the entire enterprise as a whole, or for individual groups of employees or individuals, applied on an ongoing basis or introduced temporarily.

The main difficulties when drawing up a schedule

Organizing a summary accounting schedule is a rather painstaking procedure. Compilers are faced with many difficulties during the planning process, which must be resolved based on specific situations. Let's consider the main difficulties that stand in the way of the RMS scheduler and outline possible ways to overcome them.

1. Setting up alternating shifts and days off. Depending on the length of the shift, such a number of hours of work may accumulate during the accounting year that will not meet the established annual norm. This can happen if, for example, the norm for the year turns out to be odd, but the shift is designed for an even number. Exit It may be to draw up a schedule with minimal shortcomings or to adjust work with additional days off. To do this, you should not prescribe in regulatory documents a too strict combination of the frequency of work shifts and days off in order to be able to “maneuver.”
2. Sanctions for exceeding hourly standards. The law does not allow processing beyond established limits. Therefore, if the schedule is designed to include overtime, the inspection authorities may consider this a violation. Exit: if it is impossible to strictly comply with the norm in the schedule, a planned deficiency (minimal, of course) is less “traumatic” than even a small overwork. Shortcomings due to the employer's fault will simply have to be paid at the average wage level, and overtime is fraught with penalties.
3. Familiarization of employees with the schedule. Art. 103 of the Labor Code of the Russian Federation requires the employee to familiarize himself with the shift schedule no later than 30 days before its introduction, subject to his written confirmation of consent. However, here the employer may have another difficulty. RMS is a mode in which production needs at any time can force the accepted schedule to be adjusted. Of course, the total number of hours for the accounting period should in any case remain unchanged, but the ratio of weekends and work shifts may need to be adjusted. And familiarization with the employee's signature makes it impossible to make any changes to the schedule in less than a month.

   If such changes are made, they will be recognized as a deviation from the work regime; accordingly, their work will be classified as employment, and these are different payment standards.

   In addition, such work again requires the consent of the employee and the issuance of a written order from management. Exit: The employer is, of course, obliged to familiarize the employee with the schedule, but the law does not say that consent must confirm the schedule for the entire accounting period, even if it is a whole year. It is advisable for the employer to draw up a preliminary annual schedule for accounting for RMS, and introduce it into work in small parts, most conveniently in monthly periods. Thus, the employee will become familiar with the new schedule and sign it monthly, and the necessary adjustments can be made to it in a timely manner.

Payment and overtime (overtime for cumulative working hours)

Labor remuneration subject to compliance with the RMS schedule

The method of calculating payment is chosen by the employer and agreed upon with the employee being hired, which is fixed in the employment or collective agreement. It is possible to use different salary systems.

Most often used wage system for actual hours worked:

• hourly tariff rates: the monthly amount paid is calculated based on the hours worked during each specific month;
• official salaries: a fixed amount is paid monthly if all shifts are worked in accordance with the planned schedule.

NOTE! With a salary system, the average salary for 1 hour of work will be different in one month or another, the total amount will “accumulate” only at the end of the accounting period. With hourly pricing, the cost per hour is always the same, since it is a fixed value, documented.

Possible use piecework wages, when remuneration is calculated depending on the number of units of products produced or operations performed.

Payment for processing during RMS

In the RMS mode, as in other working modes, sometimes there is a production need to work more hours than allowed by labor law standards.

Overtime work- this is overtime in excess of the standardized number of hours that make up the accounting period. The concept of “accounting period” is key here, since the very logic of RMS provides for processing in other time periods, compensated by less processing in other periods. Thus, with an annual accounting period, overtime for a week or month cannot be considered overtime, even if it was not included when drawing up the schedule.

REFERENCE! Overtime hours are calculated and calculated exclusively based on the results of the entire accounting period, and if the employee leaves, then on the date of his dismissal.

Inspection bodies are sensitive to the difficulties of planning RMS, allowing overtime that does not exceed the established limits: for each member of the work team, more than 120 hours cannot be overworked during the year, and over 2 days in a row - more than 4 hours (Article 99 of the Labor Code of the Russian Federation ).

If it is not possible to create a schedule without processing included in it, this means that the organization does not have enough staff and it should increase the number of personnel.

Overtime pay standards

Labor legislation provides for special regulations for calculating labor remuneration for overtime:

• for the first two hours overtime, pay time and a half;
• for subsequent hours - double the hourly rate (for hourly pricing);
• additional payment in the amount of one more corresponding hourly rate (for piecework payment).

REMEMBER! It is impossible to compensate for overtime in one accounting period with a shortage of working hours in the next.

For night work additional financial bonuses are provided, amounting to at least 20% of the average hourly tariff rate for each hour worked on the night shift.

On holidays and weekends payment for work also provides for an increased amount:

• hourly workers - double rate per hour;
• piece workers - double price;
• “sitting” on a salary - single or double average daily or average hourly earnings (doubling depends on whether overtime took place along with going on a non-working day).

Compensation is allowed not in financial form, but in the form of additional time for rest (this is agreed with the worker himself).

IMPORTANT! If an employee’s departure on a holiday or day off is provided for according to the RMS schedule, then this time is counted as working time and is included in the norm that is established for the accounting period.

Summarized recording of working time by period

An important point when planning RMS is choosing the optimal accounting period.

It is necessary to establish a time period during which personnel are guaranteed to accumulate a more or less constant amount of hours worked that meet the standards. The law leaves this choice to the employer, who makes it based on considerations of expediency. It can be:

• decade;
• month;
• two month period;
• quarter;
• half year;

NOTE! A period exceeding one year is not provided for by law!

For some types of activities, the accounting period is prescribed by law, for example, for drivers it should be equal to a month. For employees of hazardous industries and workers in hazardous conditions, the registration period for RAS cannot exceed a three-month accounting period.

If the frequency of workdays and weekends is more or less constant, then it is worth establishing an “even” accounting period (2 months, half a year, a year) so that the overtime of one half covers the shortfall in working hours in the other. For seasonal work, a maximum accounting period is advisable, then the “season” will easily overlap the “off-season”.

Example of calculation of summarized working time accounting

Let us give a specific example of calculating RMS.

The organization has adopted summarized recording of working hours. A standard week of 40 hours is taken as the norm; a quarter is chosen as the accounting period.

First, the standard working time is calculated. To do this, 40 hours must be divided by 5 days (the standard length of the working week), and then multiplied by the number of working days in each month. Don't forget to deduct 1 hour for each pre-holiday day. You can not make these calculations, but simply look at the data of the production calendar, where they are already calculated in advance and given for different input data: for an accounting period of a week, month, quarter or year with a working week of different lengths.

Now let's look at the actually worked time indicators. For the 1st quarter of the year, the time actually worked in accordance with the schedule was:

• in January - 158 hours;
• in February - 150 hours;
• in March - 172 hours.

A total of 480 hours.

If you check the production calendar for this year, then in the 1st quarter the standard working time is 482 hours. Thus, we see a 2-hour shortfall due to the employer’s fault, which employees will need to pay at the average hourly rate, which is calculated by dividing the monthly amount earned by the number of hours worked in that month.

During the 2nd quarter, hours worked were:

• in April - 164 hours;
• in May - 156 hours;
• in June - 188 hours.

That's a total of 508 hours.

The production calendar provides for exactly this quantity, so the schedule is completed without rework or shortcomings.

In the 3rd quarter the following picture was observed according to the schedule:

• in July - 166 hours;
• in August -174 hours;
• in September - 172 hours.

The amount is 512 hours, while the production calendar for the 3rd quarter of a given year provides for 500 hours. This results in 12 hours of overtime, which according to the law must be registered and paid as overtime: 2 hours at one and a half rates, the remaining 10 hours at double rates. The additional payment is due in September.

Rules for summarized working time recording

Let's summarize the requirements for RMS: the employer, when planning such an operating mode, must take into account the following important points.

1. RMS is mandatory introduced in organizations that cannot ensure constant compliance with working hours throughout the working day (shift) or week.
2. The amount of time worked during RMS during the accounting period should not exceed that provided for by law.
3. The RMS schedule is mandatory when organizing shift work and is desirable in all other modes.
4. The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
5. The following items must be regulated in the RMS schedule:
   • the beginning and end of the labor process;
   • duration of the shift (working day) in hours;
   • frequency of work shifts and days off;
   • rest time between shifts.
6. It is forbidden to include significant rework in the schedule (this is fraught with administrative liability), and shortcomings are also undesirable. If this or that actually happened, this must be compensated by the employer in the manner prescribed by law.
7. Overtime hours are calculated and paid after the end of the accounting period.
8. Work on public holidays according to the schedule is included in the general standard of hours, although it is additionally paid or compensated, without being overtime.
9. For an employee who does not begin his duties at the beginning of the accounting period, the total hourly rate is reduced.
10. The absence of an employee for a valid reason, in particular due to sick leave or vacation, excludes the missed hours from his norm for the accounting period.

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