Cumulative accounting. How to keep a summary record of working time

S. Valova, magazine editor " Budgetary institutions: audits and audits of financial and economic activities "

In accordance with article 104 of the Labor Code of the Russian Federation, when, according to the conditions of production (work) in the organization as a whole or when performing certain types The daily or weekly working hours established for this category of workers cannot be observed; it is allowed to introduce summarized accounting. Among budgetary organizations the use of summarized recording of working hours is most often found at ambulance stations and in health care institutions that have hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. We will talk about how to pay for the work of workers who have a summarized amount set, we will talk in this article.

What is specialsummarized accountingworking hours?

In accordance with the Labor Code work time- this is the time during which the employee must perform labor duties in accordance with the internal labor regulations and the terms of the employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 of the Labor Code of the Russian Federation).

The employer approves the internal regulations taking into account the opinion of the representative body of the employees of the organization ( Art. 190 of the Labor Code of the Russian Federation). In addition, in accordance with Art. 22 of the Labor Code of the Russian Federation the employer is obliged to acquaint employees against signature with the adopted local regulations directly related to their labor activity.

Depending on the specifics of the work, the employer can keep a daily, weekly or summarized record of working hours.

The peculiarity of the summarized accounting is that the accounting of working hours, in contrast to the daily and weekly, allows for a deviation of the duration of working hours per day and within a week from that established for this category of workers. At the same time, overwork on some days (weeks) can be repaid by a deficiency on other days (weeks) so that, within a certain accounting period, the total duration of working time does not exceed the normal number of working hours for this period ( Art. 104 of the Labor Code of the Russian Federation). Thus, the fulfillment of the labor standard - working off the standardized number of working hours - is ensured not in a week, but for a longer period (month, quarter, year).

How is cumulative accounting established?

According to Art. 104 of the Labor Code of the Russian Federation the procedure for introducing the summarized accounting of working hours is established by the internal labor regulations. It is introduced on the basis of the order of the head of the organization as a whole or for certain categories of employees, when performing certain types of work.

For some categories of employees, the summarized accounting of working hours is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the Specifics of the Working Time and Rest Time of Crew Members (Civilian Personnel) of Support Vessels of the Armed Forces of the Russian Federation, approved by By order of the Ministry of Defense of the Russian Federation of May 16, 2003 No. 170 , the summarized accounting of working hours is established for the crew members of ships.

Regulations on the peculiarities of the working time and rest time of drivers(hereinafter - the Regulation), approved by By order of the Ministry of Transport of the Russian Federation of August 20, 2004 No. 15 , the summarized accounting of working hours is established for drivers of health care institutions. In accordance with Clause 12 of the Regulations for ambulance drivers, the duration of daily work (shift) can be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.

Prerequisites for calculating wages

The introduction of summarized accounting in an organization involves the establishment of:

- the duration of the accounting period (month, quarter, year);

- norms of working hours for the accounting period;

- work schedule.

Accounting period. As mentioned above, the accounting period can have any duration - a month, quarter, half a year, but no more than a year ( Art. 104 of the Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.

The rate of hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers on the basis of the production calendar.

For example, the allowable duration of daily work medical professionals listed in Art. 350 of the Labor Code of the Russian Federation- no more than 39 hours a week. Moreover, Decree of the Government of the Russian Federation of February 14, 2003 No. 101 "On the duration of the working time of medical workers, depending on their position and (or) specialty", adopted in accordance with this article, established an even shorter working time for some categories of medical workers - from 36 to 24 hours per week. In a health care institution, a summarized recording of working hours is established, the accounting period is a year. The norm of working hours by production calendar for 2008:

- with a 36-hour week - 1,793 hours;

- for a 24-hour week - 1,193 hours.

Considering the above, an employer - a health care institution must determine the norm of hours for certain categories of medical workers no more than those listed above, that is, 1 793 or 1 193 hours.

Schedule ... The employer is obliged to organize the work in such a way that the employee, who is assigned the summarized recording of working hours, fully worked the standard of working hours for the accounting period. For this, a shift schedule is developed for the accounting period, in which the start and end times of work, the duration of the shift, and the time of rest between shifts are determined.

The shift schedule is approved by order of the head, taking into account the opinion of the elected trade union body of the organization, if any, and is brought to the attention of employees no later than a month before it is put into effect ( Art. 103 of the Labor Code of the Russian Federation). The duration of work according to the shift schedule cannot exceed the norm of working hours in the accounting period.
At the same time, it is unacceptable that the work time is not completed up to the norm.

When drawing up a shift schedule, you need to remember that work for two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Remuneration for labor in the summarized accounting

With the summarized accounting of working time, as a rule, a time-based wage system is used - hourly wage rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulation on remuneration.

If the institution uses hourly wage rates, then the employee's salary for the month is calculated based on the hours he actually worked in that month.

The institution has introduced a summarized accounting of working hours with an accounting period of one year. The hourly employee is 35 rubles. According to the shift schedule, he works 24 hours a day. In August 2008, he completed seven work shifts according to the schedule.

Actual working hours in August - 168 (24h x 7 shifts).

The salary accrued to the employee in August amounted to 5,880 rubles. (168 h x 35 rubles).

If an employee has an official salary, then he is paid in full, provided that all shifts are worked out in accordance with the schedule. If he has not worked in full for a month, then he is charged in proportion to the time worked. In this case, the accountant needs to calculate the hourly wage rate, which is determined from the standard number of working hours in a month.

The normative number of working hours in a month can be calculated based on the norm of working hours in hours:

- this year;

- in the accounting period;

- this month.

Legislation procedure for calculating hourly tariff rate is not established, therefore it must be enshrined in the collective agreement or in the regulation on remuneration.

The organization has introduced a summarized accounting of working hours with an accounting period of a quarter. The driver is paid based on the official salary in the amount of 13,000 rubles. According to the shift schedule, he works 12 hours a day. In August 2008, he worked 10 shifts instead of 14. The organization has a 40-hour work week.

Let's calculate wages driver for August.

Option 1. The hourly wage rate is calculated based on the standard working time for the year. The norm of working hours for 2008 is 1,993 hours.

The normative number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The employee's hourly rate is 78.31 rubles. (13,000 rubles / 166 hours).

The salary for August will be 9 397.20 rubles. (78.31 rubles x 120 h).

Option 2. The hourly wage rate is calculated based on the standard working time for the accounting period. The working time norm for the II quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.

The normative number of working hours per month is 164 hours (493 hours / 3 months).

The employee's hourly rate is 79.27 rubles. (13,000 rubles / 164 hours).

The salary for August will amount to 9,512.40 rubles. (79.27 rubles x 120 h).

Option 3. The driver's hourly rate is calculated based on the monthly working time according to a 40-hour work week schedule. Working hours for August 2008 in accordance with the production calendar for 2008 is 168 hours.

The employee's hourly rate is 77.38 rubles. (13,000 rubles / 168 hours).

The salary for August will amount to 9,285.60 rubles. (77.38 rubles x 120 hours).

Overtime work

With the summarized accounting, an employee in certain periods of time can process the working time norm ( h. 1 tbsp. 104 of the Labor Code of the Russian Federation). However, such overtime is considered overtime only if it occurs after the end of the reference period ( h. 1 tbsp. 99 of the Labor Code of the Russian Federation). At the same time, overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year ( Art. 99 of the Labor Code of the Russian Federation).

Work performed in excess of the normal number of hours worked during the reference period shall be paid as overtime in accordance with Art. 152 of the Labor Code of the Russian Federation... For the first two hours it is paid at least in one and a half amount, and for the next hours - at least in double. Higher wages for overtime work may be determined collectively or labor contract, as well as local regulations.

For example, if the accounting period is a quarter, then in some months of the quarter, the employee may work more than the normal number of working hours, but if after the end of the third month of the quarter, the actual hours of work exceed the standard, they must be paid in accordance with labor laws.

The employee has a 40-hour work week. Its hourly wage rate is 100 rubles. The employee works in the mode of summarized accounting of working hours. The accounting period is a quarter. Working hours in the III quarter of 2008 - 528 hours (July - 184 hours; August - 168 hours; September - 176 hours).

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will amount to 19,000 rubles in July. (100 rubles x 190 h), in August - 16 800 rubles. (100 rubles x 168 h).

According to the results of the accounting period, the employee will work 533 hours (190 + 159 + 184), which exceeds the norm by 5 hours (533 - 528). Since the excess takes place at the end of the accounting period, these hours are overtime work. 2 hours of overtime are paid at least 1.5 times, and the remaining 3 hours (5 - 2) are paid at least twice.

Thus, the salary for September will be:

- at the tariff rate - 17,900 rubles. (RUB 100 x 179 h);

- payment for overtime hours - 900 rubles. (100 rubles x 2 hours x 1.5 + 100 rubles x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17 900 + 900).

Work at night

According to Art. 96 of the Labor Code of the Russian Federation night time is considered to be from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work under normal conditions ( Art. 154 of the Labor Code of the Russian Federation).

Resolution of the Government of the Russian Federation of 22.07.2008 No. 554 "On the minimum amount of increase in wages for work at night" states that every hour of work at night is paid with an increase in the tariff rate of at least 20%.

For employees of health care institutions, the additional payment for night work is set at 50% of the hourly wage rate or the official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).

The health care facility has a cumulative record of working hours for ambulance drivers. The supplement for night work is 50% of the hourly wage rate. In August 2008 the driver worked 180 hours, of which 42 hours at night. The hourly rate is 68 rubles. The accounting period is a month.

Let's calculate the driver's salary.

Let's determine the number of hours worked overtime:

The working hours in August 2008 according to the production calendar is 168 hours. Total overtime hours in a given month - 12.

Daytime wages will amount to 9 384 rubles. ((180 h - 42 h) x RUB 68) (single overtime has already been taken into account).

Salary for night hours - 4,284 rubles. (42 h x 68 rubles x 1.5).

Payment for the first two hours of overtime work - 68 rubles. (68 rubles x 0.5 x 2 h), payment for the rest of the hours - 680 rubles. (68 rubles / h x 1.0 x 10 h).

The total amount of the employee's salary for August 2008 will be 14,416 rubles. (9 384 + 4 284 + 68 + 680).

Weekend and non-working holidays

If the employee's shift according to the schedule falls on a holiday, then his work is paid in accordance with Art. 153 of the Labor Code of the Russian Federation:

- for pieceworkers - not less than double piece rates;

- employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage 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 a non-working holiday was performed within the monthly norm of working time;

in the amount of not less than double the daily or hourly rate (part of the salary (official salary) per 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.

The specific amount of remuneration for work on a weekend or a non-working holiday can also be established by labor, collective agreement or other local regulation, adopted taking into account the opinion of the representative body of workers.

At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable.

In accordance with Clarification of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13 / P-21(hereinafter referred to as the Clarification) work on holidays with the summarized accounting of working hours is included in the monthly norm of working hours. Payment is made to all employees for the hours actually worked on a holiday. When a part of the work shift falls on a holiday, the hours actually worked on the holiday are paid in double amount (from 0 hours to 24 hours).

The institution has a summarized accounting of working hours for the watchmen. The supplement for night work is 20% of the hourly wage rate. In May 2008, the watchman S. A. Ivanov worked 159 hours, of which 42 hours at night and 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.

Let's calculate the watchman's salary.

The norm of hours in May 2008 is 159, since the work by S. A. Ivanov was performed within the monthly norm, the payment for holiday hours is made in the amount of a single hourly rate in excess of the salary.

Payment for holiday hours will be 480 rubles. (10 h x 48 rubles).

Payment for actual hours of work - 5 616 rubles. ((159 hours - 42 hours) x 48 rubles).

The total amount of the employee's salary for May 2008 will amount to 8,515.2 rubles. (480 + 2 419.20 + 5 616).

For employees with a cumulative record of working hours, work on holidays is included in the monthly norm of working hours, and they must fulfill this norm, including work on non-working holidays. Consequently, when calculating overtime hours, work on holidays, performed in excess of the working time norm, should not be counted, since it has already been paid in double amount. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Clarification, Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked 172 hours in May.

In this case, the actual hours worked exceed the monthly norm, therefore, the payment for the holiday hours must be made in the amount of at least double the hourly rate in excess of the salary.

Payment for holiday hours will be 960 rubles. (10 h x 48 rubles x 2).

Payment for night hours - 2,419.20 rubles. (42 h x 48 rubles x 1.2).

Payment for actual hours - 6 240 rubles. ((172 hours - 42 hours) x 48 rubles).

The number of overtime hours in May for Ivanov is 13 (172 - 159). We only have to pay for 3 hours (13-10), since 10 hours have already been paid in double amount.

Overtime pay will be 96 rubles. (RUB 48 x 2 hours x 0.5 + RUB 48 x 1 hour x 1) (single overtime has already been taken into account).

The total amount of the employee's salary for May 2008 will amount to 9,715.20 rubles. (960 + 2 419.20 + 6 240 + 96).

Due to the production necessity, many organizations use the summarized accounting of working hours. Consider the main points that an accountant should pay attention to, since they affect the procedure for remuneration.

Basic rules to follow when applying cumulative time attendance

When applying the summarized accounting of working hours, the following rules must be observed:

Issue a local regulatory legal act on the introduction of summarized accounting;

Determine the list of employees for whom the summarized accounting of working hours is established;

Determine the accounting period;

When drawing up work schedules, ensure time according to the schedule equal to the time according to the norm of the accounting period;

Determine how the remuneration of workers working in the mode of summarized recording of working hours will be carried out, and if it is based on hourly tariff rates, then establish the procedure for their calculation;

In cases where the employee did not work during the accounting period for valid reasons (due to temporary disability, labor and other leave, in other cases provided for by law), determine independently the adjusted working time norm specified employee in accordance with the procedure established by the Resolution of the Ministry of Labor of the Republic of Belarus of 18.10.1999 No. 133 (hereinafter - Resolution No. 133), i.e. the adjustment of the rate is carried out in the same manner as it was calculated.

Important! Schedules of work (shift) should be drawn up in such a way that the working time according to the schedule as a whole for the accounting period corresponds to the calculated norm of working time determined for the same period in accordance with the norms of Art. 112-117 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code) and depending on the operating mode established in the organization (5- or 6-day working week).

How to determine the compliance of the established schedule with the norms of the Labor Code

To determine whether the established schedule meets the requirements of the Labor Code, it is necessary to compare the planned number of hours of work with the norm. Let us consider the example of the 4th quarter of 2012 drawing up a work schedule (see tables 1 and 2).

With a normal working week of 40 hours, the employee must work 509 hours, and according to the schedule, it turns out less by 14 hours (495), although overtime is planned for October. Hence, this is the wrong schedule.

The schedule drawn up taking into account the norms of the Labor Code should look as follows.

In this schedule, for the employee, the working time in November and December is planned to be below the standard working time by 9 and 19 hours, respectively, and in October - above the norm by 28 hours, but in general for the IV quarter the working time is balanced.

Thus, the working time in the schedule as a whole for the quarter exactly corresponds to the standard working time for the same period.

Calculation of the individual norm of working time with the summarized accounting

With the summarized accounting, working hours are divided:

On the planned in the work schedules (shifts), which must correspond to the calculated norm of working time of the accounting period;

Actual, which consists of worked and unworked time, included in accordance with the law in working hours.

The actual working time should be taken into account from the moment the employee appears at the place of work in accordance with the internal labor regulations, the work schedule (shift) or a special instruction of the employer, and until the moment of actual release from work on that working day (shift).

The actual working time of the employee can be equal to the planned one in the schedules, or it can be less or more than it.

It is known that in certain periods of 12 calendar months, employees may, for various valid reasons, not work due to being on labor leave, with temporary disability, in other cases provided for by law, concluding an employment contract with the employer not from the first working day of the accounting period. For such workers, the estimated working time rate during these periods cannot be applied. For them, the employer must ensure the calculation and establishment of the individual working hours of the corresponding month (months).

Let us consider the calculation of the individual norm of working time in the case when the employee, for valid reasons, may not fully work out the calculated norm of working time. When considering examples, we use data on the estimated standard working hours of the 4th quarter of 2012.

Example 2

The organization has a 5-day work week with days off on Saturday and Sunday. For individual employees, a summarized accounting of working hours with a quarterly accounting period has been introduced.

Employee Ivanov has a working day (shift) of 12 hours. Days off are provided on a sliding schedule on different days of the calendar week.

Taking into account the approved vacation schedule, he was given 25 days labor leave from October 17 to November 11, 2012 inclusive.

In this regard, when planning working hours, the estimated norm of working hours for October (184 hours) and November (167 hours) for this employee cannot be applied.

Let's calculate the working time for this employee:

- October 2012:

1) 8 h × 12 work. days = 96 h;

2) calculate the number of hours per vacation (8 hours × 11 working days = 88 hours), and then subtract them from the monthly norm: 184 - 88 = 96 hours;

- November 2012: 8 h × 15 work. days = 120 hours, or the number of hours falling on vacation (8 hours × 6 working days), - 1 hour pre-holiday = 47 hours; 167 - 47 = 120 hours;

- IV quarter 2012: 96 + 120 + 158 = 374 hours, not 509 hours.

The vacation days were 135 hours (17 × 8 - 1) - this is unworked paid time.

Example 3

Employee Petrov will conclude an employment contract on November 12, 2012. He has been established with a summarized accounting of working hours with a quarterly accounting period.

- October 2012 - no;

- November 2012: 8 h × 15 work. days = 120 h;

- December 2012: 8 h × 20 work. days - 2 hours of pre-holiday = 158 hours;

- IV quarter 2012: 120 + 158 = 278 hours.

Example 4

The employee was hired for 0.25 of a full-time unit. It has a summarized accounting of working hours with a quarterly accounting period.

Quarter IV working hours - 509 hours per rate. Accordingly, for 0.25 rates, it will be: 509 × 0.25 = 127.25 hours.

Example 5

Employee Petrov terminated the employment contract on November 15, 2012, having actually worked on the time sheet for 281 hours.

On the day of dismissal of an employee who has a cumulative record of working time, it is necessary to compare the number of hours per period worked by him (according to the calendar of a 5-day working week with days off on Saturday and Sunday or a 6-day working week with a day off on Sunday (in depending on the mode of operation of the management apparatus of the organization)), and the actual number of hours worked.

Let's calculate the working time for a given employee:

- October 2012 - 184 hours;

- November 2012: 8 h × 10 work. days - 1 hour pre-holiday = 79 hours

Total - 263 hrs.

Compare with the time worked: 281 - 263 = 18 hours.

If the number of hours actually worked exceeds the norm, the "extra" hours must be paid in an increased amount as overtime.

Payment for overtime hours with the summarized accounting of working hours

When using the summarized accounting of working hours, the working time actually worked monthly during the accounting period (which lasts more than a month) does not need to be compared with the production calendar. His so-called overwork compared to the calendar is not considered overtime work. It must be compensated by the provision extra days rest during the accounting period or a decrease in the duration of individual working days also during the accounting period.

Important! Overtime is considered to be work performed by an employee at the suggestion, order or with the knowledge of the employer in excess of the working hours established for him, provided for by the work schedule (shift) or by the rules of the internal labor schedule (Article 119 of the Labor Code).

With the summarized accounting of working hours, the hours of work in overtime determine at the end of the accounting period by subtracting from the actual hours worked, reflected in the timesheet, the working hours established by the work schedule (shift) for the accounting period.

At the same time, when calculating overtime work, do not take into account the hours worked by the employee on weekends (by order) and holidays, in excess of the working time norm, since they have already been paid in double amount.

Example 6

In the IV quarter of 2012, the employee worked 531 hours, incl. 509 hours according to the work schedule (shift), calculated based on the estimated working time for a 5-day working week with days off on Saturday and Sunday.

The work (shift) schedule does not provide for work on the holiday on November 7. The employee, with his consent, by the order of the employer, was involved in work on that day and, according to the time sheet, actually worked 12 hours, which are payable at least double. In this case, the number of hours of overtime payable in double amount will be 10 hours (531 - 509 - 12).

If the work (shift) schedule provides for work on a holiday on November 7 - 12 o'clock, which are payable at least in double the amount, then the employee must work them according to the time sheet.

In this case, the number of hours of overtime work will be 22 hours (531 - 509), the payment of which is also made according to the norms of Art. 69 TC.

Every hour of overtime work, workers with piecework wages are paid at least double piece rates, and workers with time wages, as well as those receiving official salaries, are paid at least double hourly wage rates (salaries).

In addition, by agreement with the employer, the employee may be given another day of rest for overtime work. As a rule, another day of rest is granted after the accumulation of overtime hours equal to the length of the working hours stipulated by the PTP or the work schedule.

For those who have an irregular working day, possible overworking in excess of the working time norm is not overtime work (Article 118 1 of the Labor Code) and is compensated by the provision of additional leave.

Remuneration for labor with the summarized accounting of working time

Remuneration of employees is made on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or employer (Article 61 of the Labor Code), i.e. employees with cumulative accounting can be established:

1) wages based on the monthly wage rate (official salary).

The official salary (wage rate) is a fixed amount of remuneration for the performance of labor duties for 1 calendar month fully worked out without taking into account compensation and incentive payments. Under such a pay system, an employee who has fulfilled the prescribed labor standards in a month must receive the full amount of the salary. It does not matter how the working hours are distributed during each month of the accounting period.

Example 7

The employee has a summarized accounting of working hours at 40-hour working week... The accounting period is a quarter. An employee's salary - 2,000,000 rubles.

In the IV quarter of 2012, the schedule provides for the following number of working hours:

- in October - 212 hours;

- in November - 148 hours;

- in December - 135 h.

Total 509 hours for the IV quarter of 2012

If the employee works this number of hours, then in each of the months of the accounting period he should be paid 2,000,000 rubles.

An employee who has worked all the shifts according to the schedule should be considered to have fulfilled his job duties, and, therefore, he is entitled to the full amount of the salary.

If an employee, for some reason, has not worked all the shifts provided for in the schedule, he is charged a salary in proportion to the time worked. Moreover, the proportion is determined on the basis of the number of working hours provided by its schedule, and not on the basis of the number of working hours provided for in the production calendar.

Example 8

In October, the employee is granted social leave (unpaid), in this regard, he will work only 150 hours. The payment for October will be 2,000,000 / 212 × 150 = 1,415,094 rubles.

However, the use of wages based on monthly salaries may lead to overpayments. Money: in case of dismissal of employees during the accounting period (provided that on the day of dismissal they actually worked less than the estimated working time); for newly hired employees - for overtime work;

2) wages based on hourly wage rates (official salaries).

With the introduction of the summarized accounting of working hours, it is more expedient to pay employees on the basis of hourly tariff rates (official salaries). Then, with different employment during the accounting period, the employee will receive for each month the amount of wages corresponding to the actual hours worked. When determining the amount of remuneration on the basis of hourly wage rates, the employer independently establishes the procedure for their calculation, which, as a rule, does not change during the calendar year (accounting period).

Considering that the procedure for determining the hourly wage rate for the remuneration of workers commercial organizations is in the competence of the employer, for its calculation the employer can apply:

a) the average monthly norm of working time, calculated in the manner determined by Resolution No. 133 or independently, in the manner prescribed by the local regulatory legal act, taking into account the calculated annual norm of working time based on the operating mode of the organization.

For reference: Resolution No. 133 proposes to calculate the hourly rate by dividing the salary by the average monthly number of hours worked per year, depending on the length of the working week. This average monthly number of hours is determined by dividing the standard working time according to the production calendar for the year by 12.

Example 9

The employee has a summarized accounting for a 40-hour work week. His wage rate (salary) is 2,000,000 rubles. The number of working hours in 2012 with a 40-hour work week is 2,023.

The hourly rate will be 11,862 rubles. (2,000,000 rubles / 168.6, where 168.6 = 2,023 hours / 12 months).

It should be borne in mind that if hourly wage rates are calculated on the basis of the average monthly working time determined taking into account the calculated working time established for the corresponding calendar year, then the hourly wage rates and piece rates must be recalculated annually. This is due to the fact that the value of the calculated norm of the working time of the calendar year changes annually, and, consequently, the value of the average monthly norm of the working time of the corresponding calendar year also changes;

b) the employer has the right to establish the average monthly working time as a constant value, which can be determined on the basis of the estimated working time for a number of calendar years (for example, for 5 or 10 years);

c) the hourly wage rate can be calculated taking into account the number of working hours in the established accounting period.

Example 10

The employee has a summarized accounting for a 40-hour work week with an accounting period of a quarter. His wage rate (salary) is 2,000,000 rubles.

The number of working hours in the IV quarter of 2012 with a 40-hour work week - 509.

The hourly wage rate (salary) will be 11,785 rubles. (2,000,000 rubles / 169.7, where 169.7 = 509 hours / 3 months).

Important! To calculate the amount of compensatory payments for overtime work, on weekends, on holidays, at night, hourly tariff rates are usually determined on the basis of the estimated working hours of a particular month.

At the same time, there may be cases in the organization when a small number of hours is planned according to the schedule in the last month of the accounting period, for example, 60 hours, and overtime for the year was 120 hours. In this case, when calculating overtime, the tariff rate will be almost 2.8 times higher ...

It is also possible that several employees have different wages for work at night with the same number of night hours due to the different number of hours planned in the work schedule (shift). Therefore, in order to exclude the influence of the norm of working hours established by the work schedule on the amount of payment for work at night and overtime, public holidays, holidays (part one of article 147 of the Labor Code) and weekends, it is advisable to calculate the hourly wage rate based on the average monthly norm of the worker time, calculated on the basis of the estimated norm of working time provided for the corresponding calendar year, regardless of the accounting period established in the organization for certain categories of employees.

Important! When determining the size of wages based on hourly wage rates, the procedure for calculating the hourly wage rate must necessarily be spelled out in the regulation on wages. The remuneration system can be revised both from the beginning and during the accounting period. However, a change is possible only with the consent of employees (Article 32 of the Labor Code).

Examples of remuneration for the summarized accounting of working hours within the framework of monthly and quarterly accounting

Monthly summarized accounting of working hours

Baseline data for November 2012:

The monthly rate is 167 hours;

Tariff rate - 1,670,000 rubles;

Hourly tariff rate: 1,670,000 / 167 = 10,000 rubles.

Actually worked out according to the report card - 195 hours, incl. November 14 and 20 - on a day off by order of the head of 10 am and 12 pm, respectively.

Night work - 48 hours

The calculation of the employee's remuneration based on the monthly wage rate is as follows:

1. Tariff rate - 1,670,000 rubles.

2. Payment for working hours on weekends: (10 + 12) × 10,000 × 2 = 440,000 rubles.

Payment is made in a single amount, since it has already been paid once in the tariff.

Let's calculate the overtime hours: 195 - 167 - 22 = 6 hours.

5. Payment for overtime hours: 6 × 10,000 × 2 = 120,000 rubles.

7. Total: 1,670,000 + 440,000 + 80,000 + 120,000 + 192,000 = 2,502,000 rubles.

The employee is paid based on the hourly wage rate:

1. Payment according to the hourly wage rate for the actual hours worked according to the time sheet: 195 × 10,000 = 1,950,000 rubles.

2. Payment for working hours on weekends: (10 + 12) × 10,000 = 220,000 rubles.

3. Payment for working hours on a holiday: 8 × 10,000 = 80,000 rubles.

Payment is made in a single amount, since it has already been paid once for the time actually worked.

4. Calculate overtime hours: 195 - 167 - 22 = 6 hours.

5. Payment for overtime hours: 6 × 10,000 = 60,000 rubles.

Payment is made in a single amount, since it has already been paid once for the time actually worked.

6. Payment for hours of work at night: 1,670,000 / 167 × 48 × 0.4 = 192,000 rubles.

7. Total: 1,950,000 + 220,000 + 80,000 + 60,000 + 192,000 = 2,502,000 rubles.

Quarterly summarized accounting of working hours

Initial data:

The rate of the IV quarter of 2012 - 509 hours;

Salary - 1,670,000 rubles.

We will draw up a work schedule for him, for which we will calculate the rate of the IV quarter.

The IV quarter rate will be 381 hours (7 × 8 + 167 + 158).

Let us draw up a graph for the calculated rate (see Table 3).

Remuneration for labor based on the monthly wage rate (salary).

October 2012:

1. Let's calculate the standard working time for October (until 23.10.2012): 16 days. X 8 h = 128 h; or 184 (October rate) - 56 (according to the calendar rate) = 128 hours.

Let's add hours of work according to the work schedule. The total working time for October will be: 128 + 70 = 198 hours.

2. Let's calculate the monthly wage rate (salary) in proportion to the hours worked in October: 1,670,000 rubles. / 198 × 77 = 649 444 rubles.

3. Payment for 8 hours of work on a day off in double the amount: 1,670,000 rubles. / 198 × 8 × 2 = 134,949 rubles.

Total for October: 649 444 + 134 949 = 784 393 rubles.

November 2012:

2. Payment for 48 hours of work at night: 1,670,000 / 170 × 48 × 0.4 = 188,612 rubles.

Total for November: 1,670,000 + 188,612 = 1,858,612 rubles.

December 2012:

1. Monthly tariff rate (salary) - 1,670,000 rubles.

3. Payment for overtime hours based on the results of work for the quarter: 1,670,000 / 141 × 20 × 2 = 473,759 rubles.

Total for December: 1,670,000 + 473,759 = 2,143,759 rubles.

Remuneration for labor based on the hourly wage rate for the hours actually worked.

Let's calculate the hourly wage rate - based on the average monthly working time, determined taking into account the estimated working time established for the corresponding calendar year: 1,670,000 / (2,023 / 12) (168.6) = 9,905 rubles.

October 2012:

1. Payment according to the hourly wage rate for the hours actually worked according to the time sheet: 78 × 9 905 = 772 590 rubles.

2. Payment for hours of work on a day off: 8 × 9 905 = 79 240 rubles.

Payment is made in a single amount, since it has already been paid once for the time actually worked.

Total for October: 772 590 + 79 240 = 851 830 rubles.

November 2012:

1. Payment according to the hourly wage rate for the hours actually worked according to the time sheet: 178 × 9 905 = 1,763,090 rubles.

2. Payment for 48 hours of work at night: 9 905 × 48 × 0.4 = 190 176 rubles.

Total for November: 1,763,090 + 190,176 = 1,953,266 rubles.

December 2012:

1. Payment according to the hourly wage rate for actually worked time according to the time sheet: 153 × 9 905 = 1,515,465 rubles.

2. Calculate overtime hours: 409 - 381 - 8 = 20 hours.

3. Payment for overtime hours based on the results of work for the quarter: 9,905 × 20 = 198,100 rubles.

Payment is made in a single amount, since it has already been paid once for the time actually worked.

Total for December: 1,515,465 + 198,100 = 1,713,565 rubles.

V Labor Code work is provided for with the summarized accounting of working hours. In practice, not all enterprises use this assumption. As a rule, this is associated with certain difficulties in the calculation. Let us consider further how to correctly keep a summary record of working time.

Target

Before figuring out how to lead, you should explain why you need it. In some enterprises, weekly or daily working hours may not be observed. It depends on the specifics of the organization. So, the summarized accounting of drivers' working time is often used in organizations. It is introduced so that the duration of work for a month, quarter and other periods does not exceed that established by law. In this case, the accounting period cannot be more than a year. This is established in Art. 104 TC.

The essence

Accounting for working time in the summarized accounting is carried out in accordance with the weekly duration of work. According to this indicator, the duration is set professional activity... Summarized accounting of working time for shift schedule or part-time has its own specifics. For such employees, the optimal working time will be reduced. Thus, if at the enterprise, due to its specifics, it is not possible to establish a schedule according to which people would work 24, 36, 35 or 40 hours, then the summarized accounting scheme will be more convenient and expedient. At the same time, the employer must competently organize the labor process. with summarized accounting, it must be performed by an employee for a set period (say, for a month). The duration of labor (number of hours) per day may vary. The main thing here is that the duration is balanced within the period.

Schema introduction

The rules for the summarized accounting of working hours, according to the provisions of Art. 104 of the Labor Code are established by the regulation on the internal labor schedule at the enterprise. There are situations when an organization has developed and approved such a procedure, but did not use it as unnecessary. Later, however, such a scheme became necessary. Let's say the management decides that the summarized recording of working hours with a shift schedule of employees will be more convenient. How, then, can the order be put into effect? An order acts as a document that makes the appropriate changes to the payment schemes. Before signing it, the head of the enterprise must fulfill the requirements of Article 190 of the Labor Code. In accordance with it, the internal regulations of the organization are approved by agreement with the representative body of employees. This means that the introduction of changes to them should be discussed with the trade union. In addition, Art. 22 of the Labor Code requires the manager to familiarize the staff with signature with all local acts that are directly related to the labor activity of employees. Thus, it is necessary to notify all employees concerned about innovations.

When should an order be introduced?

At some enterprises, the accounting of working time in the summarized accounting is mandatory. In particular, this concerns rotational method... This requirement was introduced by Article 300 of the Labor Code. According to Art. 297 rotational is called a special form of implementation labor process that involves activities outside the place of residence of employees when their daily return home cannot be ensured. It is also recommended to use the summarized recording of the working hours of flexible drivers. According to Article 102 of the Labor Code, in this case, the duration working day established by agreement between the parties. The company must ensure that the employee completes the total number of hours for certain periods (week, day, month, etc.). It is advisable to use the summarized accounting for shift work. Such a schedule is explained in Art. 103 TC. It is introduced in cases where the duration production process longer than the duration of the permitted daily work. Such a schedule is also used to more efficiently operate equipment, increase the number of products or services provided. This mode is typical for industrial enterprises, housing and communal services organizations, trading firms and catering companies.

Payment for the summarized accounting of working hours

There are a number of nuances in the salary accrual scheme for employees. If the company uses working time accounting for summarized accounting, it means that working conditions in such an organization deviate from traditional ones. So, it can be the systematic involvement of people on holidays and weekends, at night, etc. As a rule, higher tariff rates are set for such employees. The company thus compensates for the deviation from the usual schedule. However, a higher salary does not relieve the employer of the obligation to pay for work in "extreme" conditions, according to the requirements of the Labor Code. The specific amount of remuneration in one case or another, as well as the entire calculation system, is formulated in the collective agreement, established by other local acts and is prescribed directly in the contract. Such a prescription is contained in Art. 135 TC.

Overtime in the summarized recording of working hours

The explanation is given in the 99th article of the Labor Code. Overtime is considered to be work performed in excess of the established (normal) number of hours for a specific period. Moreover, their number should not be more than 4 for two weeks in a row and 120 hours per year for each person. The procedure in accordance with which the calculation is carried out is established by Article 152 of the Labor Code. Overtime with the summarized accounting of working time is compensated for the first 2 hours not less than in one and a half amount, for the next - not less than in double. In an employment or collective agreement, specific amounts of remuneration may be established. With the consent of the employee, it may not be carried out with the summarized recording of working hours. In this case, the employee is given the opportunity to use additional rest periods. Their duration should not be less than the hours worked overtime.

Calculation method

It is generally easy to set overtime hours for cumulative time tracking. Within a specific period, the duration of an employee's professional activity should not be more than optimal. Anything that has been worked out above this norm is therefore considered overtime. Nevertheless, in some cases, problems may arise in the calculation. In accordance with the law, the initial 2 hours of the total overtime are paid at one and a half rate, all others - at a double rate. In this case, it does not matter when exactly they took place: on one day or during the entire period. This technique is based on the provisions of the TC. However, it does not reflect the actual circumstances. So, when setting the maximum accounting period per year, at the end of it, the employee may accumulate a fairly large number of hours that have been worked overtime. In practice, a slightly different approach to the calculation is used. The one and a half rate is paid for the number of overtime hours, which is not more than an average of two hours for each day in the period. The rest is doubled. This technique seems to be more logical. The fact is that it is not possible to establish the number of overtime hours relative to specific working days, since, in accordance with the rules of summarized accounting, the overworking of one day can be compensated by the deficiency of another. But the provisions of Article 152 of the Labor Code indicate the illegality of this approach.

Holidays and weekends

How is the accounting of working time carried out with the summarized accounting in such cases? It is often difficult to calculate the remuneration for activities on holidays and weekends. So, experts, considering calculation schemes, use the following approach. If the schedule does not indicate overtime, then it takes into account that work on holidays, Saturday and Sunday can be compensated by rest on weekdays. But there is a legislator's point of view. In such cases, it cannot be said that it can be compensated by rest in.This is due to the fact that there is no planned schedule, while processing. With the summarized accounting of working hours, as in general cases, compensation should be doubled. There is no direct indication of this in the TC. In this regard, some accountants believe that the general procedure does not apply to the summarized accounting of working hours. The intricacies of the legislation in this case are explained by various authorities. In particular, the absence of a clause in Article 152 of the Labor Code regarding summarized accounting means in fact that double pay applies for it. One more nuance should also be mentioned. According to the law, there is an additional basis for establishing an increased pay - overtime work. Many experts are interested in whether it is possible to increase the remuneration under two conditions at once? One of the decisions of the Supreme Court gave a clear negative answer to this. Payment is made only for non-working day (holiday / weekend) and overtime is not compensated in this case.

Payment

Consider a graphically summarized accounting of working time - an example of calculating remuneration. The enterprise has a period of one month. In January 2011, the employee worked 13 shifts, each of which 10 hours. One of them fell on a holiday. There were no night hours. 230 rub / h To calculate the salary for January, it is necessary to determine the remuneration for work at the rate: 120 hours x 230 rubles. = 27 600 p.

Additional charges in this case are not carried out. Thus, the total amount receivable: 4600 + 27 600 = 32 200 rubles.

A special case

There may be a flaw in the accounting period. This means that the employee was involved less than expected. This situation can arise both through the fault of the employer and the employee himself. For each circumstance, its own calculation is provided. So if failure labor standards and job duties arose through the fault of the employer, then the payment for the work is carried out in an amount not less than the average salary, which is calculated in proportion to the time actually worked. Such a prescription contains the 155th article of the Labor Code. Thus, if the employee did not work the prescribed hours through the fault of the employer, then he will receive a salary in accordance with the normal amount of working time. A different procedure is established for cases in which the employee himself is guilty. At the same time, the legislation provides for valid and disrespectful reasons for missing work. So, in the event of illness, vacation and other similar circumstances, the employee is charged an average salary. If the reasons are disrespectful, then no payment is made at all.

How to count if the period is more than 1 month?

Experts have developed a calculation method that meets the requirements of the law and reflects the real situation at the enterprise (takes into account the specifics of the work). When calculating salary for each month, the accountant should take into account the actual period in which the employee was involved in the organization within a particular month. In this case, payment for each hour is carried out in a single amount. Overtime will be identified when summing up the entire period. By general order for the first 2, half the rate is set, for all others - one. The accountant thus uses the coeff. 0.5 and 1. They show that all hours actually worked during the accounting period have already been compensated in a single amount.

Task

Let's take another example. To account for the employee's work time, a summarized procedure is established. The quarter is the reporting period. The employee's tariff rate is 200 rubles per hour. The normal number of hours for a forty-hour week in the first quarter is 454. The employee, in addition, had to replace another employee due to his illness. Thus, in the end, 641 hours were worked in the first quarter:

So the number of overtime hours is 641 - 454 = 187.

The employee in each accounting month received a salary according to the actual time worked. In this regard, periods in excess of the established ones are compensated in a smaller amount. For the first 2 hours of processing, the payment will be as follows: 0.5 x 200 rubles / hour x 2 hours = 200 rubles.

The remaining 185 hours (187 - 2) are paid in a single amount: 185 hours x 200 rubles / hour x 1.0 = 37,000 rubles.

As a result, along with the March salary, the employee will receive compensation for overtime hours in the first quarter. Salary for this month is calculated in accordance with the actual amount: 212 hours x 200 rubles / hour = 42 200 rubles.

Off-schedule salary calculation

Summarized accounting has been introduced for an employee of the enterprise. The month is used as the reporting period. Salary of an employee 18 thousand rubles. According to the production calendar, with a week at 40 o'clock 151 is the optimal number of hours. In February, the employee worked 161 hours. Eight of them were out of schedule and fell on February 23 (holiday). The collective agreement provides for additional compensation for activities on weekends and holidays in double the amount and payment for overtime on general rule TC. The average hourly earnings of an employee will be: 18 thousand rubles. / 151 hours = 119.21 rubles / hour.

In accordance with the actual amount of time worked, the salary for February is equal to: 119.21 rubles / hour x 161 hours = 19 192.81 rubles.

Compensation for work on a holiday is: 119.21 x 8 h x 1.0 = 953.68 rubles.

The number of overtime hours is determined minus the first two hours worked out of the schedule on a holiday: 161 - 151 - 8 = 2.

The first 2 hours are compensated for one and a half times. But the single was already taken into account when calculating the actual hours worked. Therefore: 119.21 x 2 hours x 0.5 = 119.21 p.

Thus, for February, the employee will receive: 19 192.81 rubles. + 119.21 p. + 953.68 RUB = 20 265.70 p.

Calculation within the schedule

Let's take the conditions of the previous example. Let's say that 8 hours were worked out according to the shift schedule, there was no work beyond what was supposed to be done. The collective agreement stipulates that compensation for hiring an employee on a holiday is calculated in double amount. Overtime hours are paid - for the first 2 hours at one and a half, for the next - at a double rate. Since the employee has been employed at the enterprise for the entire prescribed period, he will receive a full salary of 18 thousand rubles. To calculate payment for holiday hours, you need to determine the average hourly earnings. As in the previous case, it will amount to 119.21 rubles / hour. Holiday compensation: 119.21 x 1.0 x 8 hours = RUB 953.68

As a result, payment for February will be equal to: 18 thousand rubles. + 953.68 RUB = 18 953.68 p.

The procedure for calculating night

In the 96th article of the Labor Code, the period from 22.00 to 6.00 is recognized as night. For each hour of this work, the employee is entitled to a higher pay in comparison with traditional working conditions. This is established in the first part of the 154th article of the Code. For a number of professions, the amount of additional remuneration is officially established. So, for example, employees of health care institutions are compensated in the amount of 50% of the salary / rate for each hour. However, this prescription applies to state and municipal medical institutions... For staff commercial enterprises the surcharge and its amount is determined in agreement with the employer.

Accrual scheme

The hospital has approved the summarized time tracking. According to the collective agreement, the involvement of employees at night is compensated to them in the amount of 50%. The month is used as the reporting period. The hourly rate of a doctor is 100 rubles / hour. In February, the employee performed his duties for 161 hours, of which 15 hours at night. The optimal number of hours in this month is 151. Let's calculate the salary for February. First of all, the number of hours worked overtime is determined: 161 - 151 = 10 hours.

For the actual time worked out, the specialist will receive: 161 h x 100 rubles / hour = 16 100 rubles.

For the first 2 hours of processing, the doctor is entitled to: 100 rubles / hour x 2 hours x 0.5 = 100 rubles.

A factor of 0.5 takes into account one and a half pay (a single amount was calculated when determining the salary for the actual time worked). For the remaining 8 hours (10 - 2), the compensation will be as follows: 8 x 100 rubles / hour x 1.0 = 800 rubles.

Since when calculating the salary for the actual time of work, a single size was already taken into account, a coefficient of 1.0 is used in calculating compensation. The reward for the night will be: 100 rubles / hour x 15 hours x 50% = 750 rubles.

Thus, at the end of February, the doctor will receive: 16,100 rubles. + 800 p. + 100 p. + 750 p. = 17 750 p.

Truancy

As it was said above, with a cumulative time tracking scheme, an employee can either rework or not modify it. The latter takes place, for example, during absenteeism. It is recognized as the absence of an employee at his workplace for more than 4 hours continuously throughout the shift (working day) without good reason... This clarification is given in Art. 81, sub. "a" of paragraph 6. This wording applies to any mode of professional activity, regardless of the specifics of the enterprise. In this regard, if an employee was continuously absent from the place for more than 4 hours when using the summarized accounting of work time in the company without a valid reason, then this can be regarded as absenteeism. Accordingly, the accrual of salary for this period is not made. It is worth saying that truancy is a disciplinary offense. If you skip without good reason, the employer must take an explanation from the employee. The Labor Code provides for different penalties for violations: from warning to dismissal. Sanctions are applied depending on the circumstances, the severity and the number of offenses.

Conclusion

In general, the application of the summarized accounting procedure at the enterprise is not accompanied by special difficulties. The most common problems, perhaps, can be called the cases when employees are involved in activities on weekends or holidays. In such cases, you should take into account how the work was done: within the schedule or outside it. The calculation is made accordingly. Examples of such cases are presented in the article clearly. With regard to situations when an employee was at the enterprise for less than the period established in the plan, you must also consider the circumstances that took place.

With a similar regime? What are the nuances of calculating wages with the summarized recording of working hours in various situations?

Due to the specifics of activities in many state (municipal) institutions, normal working hours cannot be established. In this regard, these institutions provide for the summarized accounting of working hours. In the article, we will talk about in which cases it is possible to enter such accounting, how wages are calculated under such a regime, and also consider the various nuances of its calculation.

At the beginning, we recall that the normal duration of working hours is provided for by Art. 91 of the Labor Code of the Russian Federation and is 40 hours a week. However, it should be borne in mind that for some categories of employees, the legislation establishes reduced working hours:

a) Article 92 of the Labor Code of the Russian Federation:

• for employees under the age of 16 - no more than 24 hours a week;
• for employees aged 16 to 18 - no more than 35 hours per week;
• for employees who are invalids of I or II groups - no more than 35 hours per week;
• for workers whose working conditions at their workplaces according to the results special assessment working conditions attributed to harmful working conditions of the 3rd or 4th degree or hazardous working conditions - no more than 36 hours per week;

b) Article 320 of the Labor Code of the Russian Federation: for women working in the Far North and equivalent areas - a 36-hour working week (according to a collective or labor agreement), if a shorter working week is not provided for them federal laws... In this case, wages are paid in the same amount as for a full working week;

c) article 333 of the Labor Code of the Russian Federation: for teaching staff- no more than 36 hours a week;

d) article 350 of the Labor Code of the Russian Federation: for medical workers - no more
39 hours a week.

In the case when, according to the working conditions, the daily or weekly working hours established for a given category of employees cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter, etc.) do not exceed the normal number of workers. hours. In this case, the accounting period cannot exceed one year, and to account for the working time of workers engaged in work with harmful and (or) dangerous conditions labor - three months. As for the procedure for introducing the summarized accounting of working hours,
it is established by the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

How to correctly determine the rate of working time in the summarized accounting?

Article 104 of the Labor Code of the Russian Federation states that the normal number of working hours for an accounting period is determined based on the weekly working hours established for this category of workers. For persons working part-time (shift) and / or part-time working week, the normal number of working hours for the reference period is correspondingly reduced. At present, the Procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established working time per week, is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 13.08.2009 No. 588n. The working time rate calculated in this manner applies to all modes of work and rest. According to the specified procedure, the norm of working time for certain calendar periods of time is calculated according to the estimated schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift):

• with a 40-hour work week - eight hours;
• if the working week is less than 40 hours - the number of hours obtained by dividing the established working week by five days.

It should be remembered that the duration of a working day or shift immediately preceding a non-working holiday is reduced by one hour.

So, the working time of a specific month is calculated as follows: the length of the working week in hours (40, 39, 36, 30, 24, etc.) is divided by 5, multiplied by the number of working days according to the calendar of the five-day working week of a particular month, and then the number of hours in the given month is subtracted from the received number of hours by which the working time is reduced on the eve of non-working holidays. In a similar manner, the rate of working time is calculated as a whole for the year.

Note that when calculating the norm of working hours for the accounting period, it is necessary to exclude from it the time during which the employee is released from the performance of labor duties with the preservation of the place of work (for example, periods annual leave, temporary disability, etc.). As follows from the explanations of the Ministry of Labor, the standard of working time when sending an employee on a business trip should be reduced for the period of the business trip (Letter dated 25.12.2013 No. 14-2-337).

For clarity, we will give examples of calculating the norm of working time.

Example 1.

The institution has introduced a summarized accounting of working hours. The normal working hours for employees of the institution is 40 hours per week. The accounting period is a calendar month. Let's calculate the working hours for November 2015.

November 4 is a non-working holiday, in addition, working hours on November 3 (on a pre-holiday day) are shortened by one hour. According to the calendar of the five-day working week in November 2015, 20 working days. Therefore, the working time norm for November will be 159 hours (40 hours / 5 working days x 20 working days - 1 hour).

Example 2.

Let's use the conditions of example 1. Let's add that the employee is on annual paid leave from 9 to 15 November inclusive (seven calendar days). Let's calculate the working hours for November 2015.

First, let's determine the number of working hours that the employee will miss due to vacation. It will be 40 hours (7 days / 7 days x 40 hours). Consequently, the norm of working hours in November 2015 for this employee cannot exceed 119 hours (159 - 40).

Example 3.

Let's use the conditions of example 1. Let's add that the employee was on sick leave from November 16 to November 20 inclusive (five days). Let's calculate the working hours for November 2015.

The number of working hours that an employee will miss due to illness will be 20 hours (5 days x 8 hours). Consequently, the norm of working time for him in November 2015 cannot exceed 139 hours (159 - 20).

The editorial office of the journal often receives the same question: is it obligatory to apply the summarized accounting of working hours in case of a shift work schedule? With a shift work schedule, it is possible not to enter the summarized accounting of working hours, since it is applied only in the case when the established daily or weekly working hours cannot be observed in the institution. This means that if the shift schedules are drawn up in such a way that workers fulfill the norm of working hours per week provided for them, then there is no need to enter a summarized accounting of working hours.

How to calculate the salary of an employee who has a cumulative working time tracking installed?

The salary of an employee can be determined on the basis of the official salary established for him and the time worked by him or on the basis of the average monthly number of working hours per year.

Example 4.

The institution has a summarized accounting of working hours. The employee's salary is 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. Let's calculate the employee's salary for the IV quarter of 2015.

In the IV quarter of 2015, according to the production calendar for a 40-hour work week, the norm of working hours is 518 hours:

• in October - 176 hours;
• in November - 159 hours;
• in December - 183 hours.

The employee worked:

• in October - 184 hours;
• in November - 157 hours;
• in December - 177 hours.

The employee's salary for each month of the accounting period will be equal to:

• for October - 27 181.81 rubles. (26,000 rubles / 176 h x 184 h);
• for November - 25 672.95 rubles. (26,000 rubles / 159 h x 157 h);
• for December - 25,147.54 rubles. (26,000 rubles / 183 h x 177 h).

Please note: despite the fact that the employee got overtime in October, this time is not overtime and is paid in a single amount, since the shortfall in other months fully compensated for the overtime in October and the accounting period was a quarter.

Example 5.

Let's use the conditions of example 1. Let's calculate the wages based on the hourly wage rate, which is determined based on the average number of working hours per year. The norm of working hours for 2015 according to the production calendar - 1,971 hours.

The hourly tariff rate will be equal to 158.30 rubles / hour (26,000 rubles x 12 months / 1,971 hours).

The employee's salary for each month of the accounting period will be:

• for October - 29,127.20 rubles. (158.30 rubles / h x 184 h);
• for November - 24 853.10 rubles. (158.30 rubles / h x 157 h);
• for December - 28,019.10 rubles. (158.30 rubles / h x 177 h).

So, the wages of employees who have a summarized recording of working hours can be calculated based on the norm of working hours per month or based on the average number of working hours per year. In this case, the chosen option should be reflected in the regulation on remuneration in the institution.

How to calculate wages if an employee has a cumulative record of working hours and has worked several hours overtime?

Article 99 of the Labor Code of the Russian Federation states that 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 summarized accounting of working time, in excess of the normal number of working hours for the accounting period. At the same time, the duration of overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year.

As for the payment of overtime hours, it is provided for by Art. 152 of the Labor Code of the Russian Federation. This article says that overtime work is paid for the first two hours of work at least one and a half times, for the next hours - at least twice. In this case, the specific amounts of remuneration for overtime work can be determined by a collective agreement, local regulation or an employment contract. At the request of the employee, overtime work instead of increased pay may be compensated by providing him with additional rest time, but not less than the time worked overtime.

Employees of the Ministry of Health and Social Development in the Letter dated 31.08.2009 No. 22-2-3363 noted that from the above provisions of the labor legislation it follows: the calculation of overtime for an employee in the summarized recording of working time occurs at the end of the accounting period (month, quarter, year). However, the Supreme Court, in its Decision No. AKPI12-1068 of 15.10.2012, noted that such a mechanism for payment of overtime hours in the aggregate accounting of working hours contradicts clause 5.5 of the Recommendations on the Application of Flexible Working Time Regimes at Enterprises, Institutions and Organizations of Sectors of the National Economy, approved by the Resolution Goskomtruda of the USSR No. 162, All-Union Central Council of Trade Unions No. 12-55 dated 05/30/1985 (hereinafter referred to as the Recommendations), according to which, in the event of overtime work performed by persons transferred to flexible working hours, hourly records of this work are kept in total in relation to the established accounting period (week, month), that is, only hours worked in excess of the working hours established for this period are considered overtime. Their payment is carried out in accordance with the current legislation:

• in one and a half amount - the first two hours of work, on average for each working day of the accounting period;
• double the remaining overtime hours.

Example 6.

The institution has a summarized accounting of working hours. An employee's salary - 26,000 rubles. per month. The accounting period is a month. In October 2015, he worked 184 hours. Let's calculate the number of overtime hours and the surcharge for them.

Working hours on the production calendar for October 2015 - 176 hours. Consequently, the overtime is 8 hours (184 - 176). First, let's define the hourly rate. It will be equal to 158.30 rubles. (26,000 rubles x 12 months / 1,971 hours), where 1,971 hours is the norm of working hours for 2015 according to the production calendar.

By virtue of clause 5.5 of the Recommendations, at least one and a half amount must be paid for 44 hours (22 working days x 2 hours), where 22 working days. days - the number of working days in October 2015 in accordance with the production calendar. In our example, 8 hours of overtime is already included in the calculated 44 hours, which must be paid in one and a half amount.

This means that the additional payment for overtime work will be equal to 1,899.60 rubles. (158.30 rubles x 8 h x 1.5).

How to calculate wages if an employee has a cumulative record of working hours and he was involved in work at night?

First, let's say that work at night is considered to be work from 10 pm to 6 pm (Article 96 of the Labor Code of the Russian Federation). Article 154 of the Labor Code of the Russian Federation provides that every hour of work at night is paid in an increased amount compared to work under normal conditions, but not less than the amount established by labor legislation and other regulatory legal acts containing norms labor law... At the same time, by the Decree of the Government of the Russian Federation of July 22, 2008 No. 554, it was determined minimum size increase in wages at night (from 10 pm to 6 pm), which is 20% of the hourly wage rate (salary (official salary) calculated per hour of work) for each hour of work at night.

However, institutions can set their own increased wages at night, but not lower than the minimum. These amounts are mandatorily prescribed in the collective agreement, a local normative act adopted taking into account the opinion of the representative body of employees, and an employment contract.

Example 7.

The institution has a summarized accounting of working hours. The employee's salary is 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. In November 2015, an employee has a working day set from 15.00 to 24.00 from Monday to Friday. He worked 159 hours, which is in line with the November 2015 production calendar. The institution provides that the additional payment for each hour of work at night is 20%. We will determine the amount of the surcharge.

First, let's calculate the hourly rate. It will be equal to 163.52 rubles. (26,000 rubles / 159 hours). The number of night hours of work is 40 hours (2 h x 20 working days), where 20 is the number of working days in November 2015 with a 40-hour working week. The additional payment for work at night will be 1,308.16 rubles. (40 hours x 163.52 rubles x 20%).

How to calculate wages if an employee has a cumulative record of working hours and he was involved in work on weekends and holidays?

According to Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid at least in double the amount:

• piece-workers - not less than double piece-rate rates;
• employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage 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 the monthly norm of working time, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per 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.

At the same time, the specific amounts of payment for work on a day off or a non-working holiday can be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, an employment contract.

We also note that at the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable.

We draw your attention to the Letter of Rostrud dated 31.10.2008 No. 5917-TZ, in which the employees of the department gave the following explanations: based on the literal reading of Art. 153 of the Labor Code of the Russian Federation, we are talking about a day of rest, and not about the proportional provision of rest time for work on a day off. Current legislature does not provide for the dependence of the duration of rest on the duration of work on a weekend or a non-working holiday. Thus, regardless of the number of hours worked on the day off, the employee is given a full day of rest.

Example 8.

The institution has a summarized accounting of working hours. An employee's salary - 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. The employee had to work on November 4, for him this day was a day off, which he worked in excess of the normal working hours.

Due to the fact that the day is November 4 for this employee was a day off and, taking this into account, he worked in excess of the normal duration of working hours, for work on that day he was entitled to a wage in the amount of at least double the daily or hourly rate in excess of the salary. First, let's define the hourly rate. It will amount to 163.52 rubles. (26,000 rubles / 159 hours). Thus, the additional payment for work on a non-working holiday will be equal to 2,616.32 rubles. (163.52 rubles x 8 h x 2).

If for an employee this day would be a working day according to the schedule and work on that day would be within the normal working hours, the additional payment for work on a holiday would be at least a single daily or hourly rate in excess of the salary, that is, in the amount of 1,308 , 16 rubles. (163.52 rubles x 8 h).

In conclusion, let us once again draw attention to the fact that the summarized accounting of working hours is a specialized type of accounting that is entitled to be used only by those institutions where, due to the specifics of the activity, the normal duration of working hours provided for each category of employees cannot be established. Employees who are in such a regime are entitled to additional payments when working in abnormal conditions (working at night, weekends and non-working holidays, overtime work). These payments are provided for by labor legislation, and their amounts can be determined by a collective agreement or a local regulatory act of the institution, but not lower than the amounts established by the Labor Code of the Russian Federation and other regulatory legal acts containing labor law norms.