Calculator summarized accounting of working hours. Summarized accounting of working time - general rules and certain subtleties

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 in this article about how to pay for the work of employees who have a cumulative record of working hours.

What is specialsummarized accounting
working 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 specifics of the working hours and rest hours of drivers(hereinafter - the Regulation), approved by By order of the Ministry of Transport of the Russian Federation of 08/20/2004 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 length of the accounting period (month, quarter, year);

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;

In 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 hours, as a rule, a time-based wage system is used - hourly tariff 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 employee's hourly rate is 35 rubles. According to the shift schedule, he works 24 hours a day. In August 2008, he worked 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 his salary is calculated 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.

The legislation does not establish the procedure for calculating the hourly wage rate, therefore it must be enshrined in a collective agreement or in a regulation on wages.

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 remuneration for overtime work can be determined by collective or labor agreements, 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 h overtime work paid not less than one and a half, and the remaining 3 hours (5 - 2) - not less than double.

Thus, the salary for September will be:

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

Overtime payment - 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).

Decree of the Government of the Russian Federation of July 22, 2008 No. 554 "On minimum size increase in wages for work at night ”, it was stated 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. The total number of overtime hours in this month is 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 tradesmen - 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;

To 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 normative act, 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).

For example, for medical workers, as working in hazardous working conditions, a reduced working time is established - no more than 39 hours per week. But doctors, as a rule, are on duty for days. And if a doctor has two shifts in a week, he has already exceeded the weekly working time established for him.
In such situations, the employer introduces a summarized accounting of working time, which assumes that the duration of the working time of a particular employee will be taken into account not for a day (shift) or week, but for another longer accounting period.
Consequently, overtime work in the summarized recording of working hours will be those hours that the employee will work in excess of the normal number of working hours for the accounting period.
In most cases, with the summarized accounting of working hours, overtime work is initially included in the employee's shift schedule. An employee, for example, can take a schedule for November 2008 and calculate that in November 2008 he will actually have to work 184 hours on a schedule. This number of working hours exceeds the allowable norm of working hours in November (151 hours), therefore, 33 overtime hours are already included in the work schedule from the beginning.
Of course, with the summarized accounting of working hours, the employer can plan the employee's shifts in such a way that during the accounting period he will not exceed the normal number of working hours. But this, again, does not exclude the possibility of involving an employee in overtime work. For example, in a situation where one employee was forced to stay after the end of his shift to wait for his replacement employee.

What is the accounting period?

The accounting period is a period of time that can be equal to a month, quarter or other period, but it cannot be more than one year, and to account for the working time of workers employed in jobs with harmful and (or) dangerous conditions labor cannot exceed three months. It is during this period of time that the employee must work the normal number of working hours, and if, in fact, the employee has worked more, then it will most likely be overtime.

The normal number of working hours is calculated based on the weekly working hours established for this category of workers. As we have already said, the weekly working hours can be 40 hours for some workers, 39, 36, 30 or less hours for others.

For example, an employee works according to a shift schedule - two days of work, two days of rest. The duration of the day shift is 11 hours, night shift-12 hours. Due to the fact that all employees working on such a schedule, the employer cannot ensure compliance with the daily and weekly working hours, the organization maintains a summary record of working hours with an accounting period of a month.
In April 2008, the employee will have to work 184 hours according to the schedule. Establishing whether the employee will work overtime in April 2008?

1. The employee's accounting period is a month. Therefore, we determine the normal number of working hours for this employee for the accounting period - a month.
The employee does not belong to special categories of employees who are assigned reduced working hours or part-time work. This means that he is subject to the rule of normal working hours, that is, 40 hours a week.
The normal working hours for April 2008 will be 175 hours.
Where does 175 hours come from?
In April 2008 - 22 working days (with a 5-day working week).
22 work. days * 8 hours a day = 176 working hours.
April 30, 2008 is a pre-holiday day (since May 1 is an official non-working holiday), on which the working time is reduced by 1 hour:
176 hours - 1 hour = 175 hours. per month.

With a five-day working week, the length of the working day is, as a rule, 8 hours 15 minutes, since on Friday before the weekend - Saturday, the length of the working day is reduced by 1 hour and is 7 hours. It turns out: 4 days * 8 hours 15 minutes. = 33 hours + 7 hours = 40 hours. in Week.

IMPORTANT!
In order not to make mathematical calculations to calculate the normal number of working hours for the accounting period, it is enough to look at the production calendar for the corresponding year. This calendar contains information on the number of working days, as well as working hours for both a 40-hour work week and a 36-hour and 24-hour one. At the same time, the number of working hours has already been calculated monthly, quarterly, for six months and for a calendar year. The production calendar is very easy to use.

2. Determine the number of overtime hours that the employee will have to work according to the shift schedule in April 2008.
184 hours (the hours the employee actually works on schedule) - 175 hours (the normal number of hours worked during the reference period) = 9 hours.

So, the employee will work 9 hours of overtime in April 2008. They will be paid in an increased amount.

If your accounting period is more than one month, then it should be borne in mind that within the accounting period there are fluctuations in the actual worked hours. In one month, you can work more than the normal number of working hours during the reference period, and in the second, as in the third, you can work less.

For example, suppose you have a summarized accounting of working hours with an accounting period of a quarter. According to the shift schedule, you will work:
in July - 194 hours,
in August -166 hours,
in September -168 hours.

We are looking at the production calendar for 2008. The normal number of hours worked in the third quarter is:
in July - 184 hours,
in August -168 hours,
in September -176 hours.

At first glance, it may seem that you will have overtime work in July 2008: after all, you worked - 194 hours, and the norm is 184 hours.
However, we must not forget that your accounting period is not a month, but a quarter. It is very important. In your situation, the normal number of working hours will not be calculated per month, but per quarter.
According to the production calendar for 2008, the normal number of working hours for a 40-hour work week for the 3rd quarter of 2008 will be:
184 hours (July) + 168 hours (August) + 176 (September) = 528 hours.

Now we determine how much you will actually work for the period from July to September:
194 hours (July) + 166 hours (August) + 168 hours (September) = 528 hours.
Thus, you will not have any processing.

IMPORTANT!
The longer the accounting period, the more chances the employer has to arrange the shift schedule in such a way as to exclude the possibility of overtime work.

IMPORTANT!
The calculation of the number of overtime hours in the summarized accounting of working time is carried out only after the end of the accounting period - a month, a quarter, but not more than a year.

Do holidays and weekends count towards overtime?

As a rule, this question arises among workers working on a shift schedule.

For example, the organization uses the summarized accounting of working hours, the accounting period is a month. In May 2008, normal working hours for a 5-day work week are 159 hours. An employee's wages are calculated in the form of a monthly salary.
According to the shift schedule in May 2008, the employee will work 184 hours:
8 night shifts * 12 hours + 8 day shifts * 11 hours.
It is obvious that an employee will work 25 hours more than the normal number of working hours per month:

184 hours (actually to be worked in May) - 159 hours (normal working hours per month for a 40-hour work week) = 25 hours.

But at the same time, on May 1 and 9, the employee has night shifts of 12 hours. That is, the total work on holidays will be 24 hours (2 shifts * 12 hours).

The question arises, will the employee be paid for all 25 hours as overtime work? Or does 24 hours work on holidays not count towards overtime?

The answer to this question is negative. The fact is that the Labor Code provides for special rules for increased pay for work on holidays and weekends. And the employer keeps a separate record of the working time that the employee worked on a public holiday, on normal working days and overtime.

How is work paid on a holiday or weekend?

 If you have a piece-rate system of remuneration, then work performed on a weekend or a public holiday is paid at double piece rates.
 If your wages are paid at daily or hourly wage rates, then for work on a holiday or weekend you should be paid wages based on a double daily or hourly wage rate.
 If you receive a salary (official salary), then the calculation rules will be as follows:
 in the event that work on a holiday or day off was carried out within the normal working time for a month, then the employer is obliged to pay you in full the salary (official salary) for the month plus the time of work on a holiday, pay extra at the rate of a single day or hour rates (part of the salary (official salary).
 if work on a holiday or weekend "went" beyond the monthly norm of working time, then in addition to the salary (official salary), you will receive a salary for work on a holiday or weekend at the rate of double daily or hourly rate (part of the salary (official salary) ...

Let's go back to the above example: an employee in May 2008 will work 25 hours more than the normal number of hours worked in a month. But out of 25 hours, 24 hours were worked by the employee on holidays on May 1 and 9.
Guided by the rules set out above, in order to calculate the employee's wages, the following will be taken into account:
24 hours is like working on holidays. Payment for these particular hours will be made on the basis of a single daily or hourly rate (salary (official salary), since the work on May 1 and 9 was carried out within the monthly working hours. In other words, neither on May 1, nor on May 9, the employee has not yet managed to work out 159 hours, i.e. the monthly norm of working hours in May 2008.

So, will our worker in this example have overtime?

184 hours (actual hours worked) -24 hours (increased paid hours worked on holidays) = 160 hours.

160 hours (normal business hours) -159 hours (normal business hours in May 2008) = 1 hour

So 1 hour will be overtime.

Of course, this approach does not seem fair, but this is the situation today. This approach, among other things, is supported by judicial practice.

Can there be overtime work with irregular working hours?

Irregular working hours is a special work schedule that is established only for individual employees of the organization. The list of positions of employees with irregular working hours must be recorded in writing:
 in a collective agreement (agreement);
 in a local normative act adopted by the employer taking into account the opinion of the trade union.

At first glance, irregular working hours have a lot in common with overtime work. It also assumes that workers are involved in their work functions outside of their established working hours. However, overtime work is not and cannot be a condition of an employment contract with an employee. Whereas work in the regime of irregular working hours is necessarily included as a condition of the labor contract concluded with the employee. And the employee knows about this condition, as he knows that work in such a specific mode is compensated to him additional leave, lasting at least 3 calendar days.
The irregular working day regime, of course, does not give the employer the right to engage the employee every day to perform work after completion working day... On the contrary, the Labor Code establishes the criteria that must be met by the situation of attracting an employee to labor duties outside the established working hours:
 firstly, the involvement of an employee can only be episodic, i.e. not always. The frequency of repetition of such cases is the first signal to think about whether the employer is trying to cover overtime work with an irregular working day;
 secondly, the involvement of an employee can only be done when necessary;
 thirdly, by order of the employer.

The summarized accounting of working hours is a fairly common mode of operation of modern companies. But at the same time, many managers may not even know how to correctly draw up this norm.

What it is?

Exists different types working hours, but in this case a specialized mode is considered, which is based on shift schedules, including also sliding days off.

The basis for the introduction of such a regime is the specific production conditions in the company or in the process of performing certain work that do not provide an opportunity to observe the specific working hours established initially for this category of employees. Such specific conditions of production, which may serve as a reason for the use of cumulative accounting, can be called the general seasonality of the company's work or a similar nature of the work performed.

How is it administered?

The procedure for changing the types of working time is determined in accordance with the current internal labor regulations, but these rules themselves must be approved by employers, taking into account the views of the representative bodies of employees or if a collective agreement is signed.

In these rules, you must specify the following information:

• The fact that the working time schedule is changed and this mode is introduced.
• The length of the accounting period.

In the event that a certain the new employee, and at the same time the fulfillment of his duties is carried out in accordance with the rules of summarized accounting, he must also be aware of these rules, and must sign a specific document that he was really familiar with. If this regime is introduced not for the entire company, but only for a certain category of employees or even under different kinds work, then in this case the work schedule for these employees becomes individual, and at the same time a prerequisite for the drawn up labor contract. The most common wording in this case is as follows:

• for the employee, a normal working time schedule is determined, based on 50 hours weekly with cumulative accounting.

The decision that a certain part of the employees is transferred to the summarized accounting also provides for a change in certain conditions of the drawn up contract.

Charts

The main feature of such a regime is that the calculation of working hours from daily or weekly provides for certain deviations in the duration of work from the originally established standards for this category of employees. At the same time, within the boundaries of a specific period, the total duration should not exceed the normal number of working hours established for this period.

In this regard, the fulfillment of the standard labor norm, that is, the working out of the standard of time, is ensured not throughout the week, but over a longer period. It is the employer's responsibility to organize work in such a way that the employee, for whom a different calculation of working time with cumulative accounting is now used, ultimately completed his own rate during the accounting period. It is for this that an individual shift / work schedule is developed for a specific period, and the time of the beginning and end of the working day, the time of rest between shifts, as well as their duration are initially set in the accounting.

At the same time, it is necessary to correctly understand that the total duration of work on such a schedule cannot exceed the norm of working time, which is determined for this accounting period. At the same time, a defect to the noted norm is also not allowed.

Among other things, in the process of drawing up a shift schedule, one should not forget that it is prohibited to work for two shifts at once, and the shift schedule must be approved by the head of the company or by a person who was authorized by him, taking into account the opinion of a certain trade union body of the company (if availability), and then it is already brought to the attention of the workers, which must be done no later than a month before it comes into force.

Norm

If the summarized accounting of the employee's working time is used, then in this case, for a certain set period, the time rate set for each employee should be distributed. At the same time, in different months or weeks, an employee can perform a different number of hours (overtime on one day, part-time on another).

The introduction of a long accounting period is advisable for the reason that in this case overtime is minimized and, for example, seasonal overload of employees is smoothed out. At the same time, if the company does not have a shift schedule or certain employees work for two or even more shifts in a row, all these actions by the labor inspectorate will qualify as administrative offenses, and responsibility for doing so is already provided for by the relevant code.

How to determine the accounting period?

For example, in accordance with the current PVTP (internal labor regulations), a normal working day is:

• Mon-Fri: 08:00 - 16:00;
• Sat: 08:00 - 14:00;
• Sun: day off.

In other words, the total workweek is 40 hours.

Due to the fact that the standard for the duration of work is determined in accordance with a five-day working week, workers performing their duties according to the described regime actually work out per month:

• in July - 172 hours;
• in August - 181 hours;
• in September - 174 hours;
• in October - 172 hours;
• etc.

You can see a sample of working hours above.

What do you need to know?

First of all, we should figure out whether we are obliged, in this case, to keep summarized records for employees with this mode of work in the event that the marked duration of the working week is observed, or if we still need to introduce weekly records. If this is permissible, then in this case you need to figure out how you need to understand how the timesheet for these employees should be submitted so that they are normally paid for working time, since hours per month can exceed the norm or be less than it.

If, nevertheless, it is necessary to enter the summarized accounting, and at the same time consider the year as the accounting period, then in this case there will be approximately 16 overtime hours during one year. This will ensure that the employer maintains normal working hours throughout the week and will have to pay his employees overtime at the end of the year. In this case, many ask the question of whether it is possible to slightly adjust the working hours throughout the year so that, in the end, the established time norm is not violated, and therefore it would not be necessary to pay additional overtime hours, and whether this situations of PVTP.

In general, the use of cumulative accounting does not represent the direct responsibility of the employer. But at the same time, you need to correctly understand that certain regulatory legal acts provide for the introduction of this regime without fail for that category of workers who, for example, work on a rotational basis as well as for drivers Vehicle and crew members of various ships.

If the company does not have an obligation to use summarized accounting based on special regulations, then the possibility of introducing this regime is established in the event that production conditions in general do not make it possible to form a specific schedule for employees.

Important features

If the employee does not fulfill the required working time, then in this case the employee's basic salary, namely his remuneration for labor, should be calculated in proportion to the time that he actually worked.

The peculiarity of the summarized accounting in this case is that, in contrast to the weekly or daily accounting of working hours, it provides for certain deviations from what was originally established for this category of workers. At the same time, if there is some kind of overwork on certain days or weeks, it can be compensated for by shortfalls over other weeks or days so that, ultimately, within a certain accounting period, the total duration does not exceed the normal number of working hours. In this regard, the normalized number of hours is worked out not within a week, but over a longer period.

It should be noted that at the moment there is a certain Procedure for calculating the norm of working time, in accordance with which the duration of the hours that must be worked out is established different categories employees for a week, month or other period of time. That is why the number of hours worked must comply with the norm established by this Procedure. In this case, you can vary the duration of work in any way throughout the entire accounting period, but the most important thing is to balance it within the general framework.

The unified procedure for determining the rate of how the hours of working time are set equalizes the position of workers who have a normal work schedule with those who work according to the summarized report of working hours, and ultimately ensures full equality of rights for employees.

Working off the total number of working days must be provided by the employer during a certain accounting period. If this employee does not fulfill the labor standards precisely through the fault of the employer, and he has less working time in a year, then he must pay him a salary for the time actually worked or the work performed, but at the same time the payment must not be lower than the average wage the employee's pay, which is calculated for a given period of time.

Basic concepts

Normal working hours in accordance with current practice is 40 hours per week. At the same time, if, according to the conditions of production in the company, the daily or weekly duration established for a specific category of employees cannot be observed, it is possible to introduce such a norm as the summarized recording of working hours.

Its use in practice in the majority of cases raises a fairly large number of questions. Initially, you need to correctly understand how to establish the procedure for determining and paying for overtime hours, as well as how to properly document them. In addition, the summarized accounting of working hours causes a fairly large number of disputes in terms of the normative acts of employers, who quite often write provisions that contradict the current legislation. It is for this reason that you need to correctly understand the basic provisions and subtleties of the design of this mode.

Introduction of such accounting

Quite often, situations occur when a company hires a certain employee, and as a result, the employer decides to enter a cumulative record of working hours. In this case, it is necessary to use as a basis Article 7274 of the Labor Code of the Russian Federation on making various changes to the composition of the employment contract.

In this case, one of the most important conditions is that amendments to the employment contract must be made with prior notice to employees no more than two months before the entry into force of these adjustments. At the same time, employers are far from always aware of what non-compliance with the established norms can lead to. It is for this reason that it is worth considering several examples of court decisions on such issues so that employers are warned against violating applicable laws.

Example

It is known that the woman worked at a certain substation of medical care at the MUZ. In accordance with the originally drawn up labor contract, a reduced work schedule was stipulated, that is, a standardized working day in accordance with a certain shift schedule, as well as components of working time. At the same time, in accordance with the PVTP of this institution, for all employees who work with the provision of various medical care, monthly accounting of working hours is used, based on 68 hours of work during the day, as well as a five-day working week.

In accordance with the subsequent order of the head physician of this institution, the standard of working time for next year, and at the same time provides for a reduced duration of the working day, providing weekends on a sliding schedule. In the same way, changes are being made to other rules of the contract, as a result of which a year is already considered as an accounting period, and not a month.

Since the woman was not promptly notified of this in writing, the court ultimately reaches a reasonable conclusion that she is being recovered in arrears for all overtime hours she worked during that year. In addition, in accordance with the current legislation, compensation for the fact that the employer delayed the payment of wages is also made in favor of the plaintiff.

In certain situations, the amounts that are collected from the employer are quite small, and by and large it is a pity to waste time, but there are also situations in which employees are awarded quite impressive amounts that could really be excluded if the employer acted in accordance with laws and regulations.

How to keep records?

When the timesheet is recorded, many people often have various disputes about how to correctly calculate the hours worked. After all, the employees of the company do not always understand the peculiarities of the summarized accounting, as a result of which they will not defend their rights in court. If the employer complies with the current legislation in full, then in this case the decision of any court will ultimately be recognized in his favor, and that is why it is best to understand these intricacies in advance, and then not return to them.

Payment of gaps

There are also situations when questions about the provision of additional payments begin to arise in the event that during the accounting period the employee has not worked the required number of hours. If they were not worked out solely through the fault of the employee himself, then in this case this does not cause any disputes, but the situation is different if such work should be carried out through the fault of the employer.

What do you need to remember?

• If you want to draw up a summarized time sheet, you need to be based solely on the norms of Chapter 12 of the Labor Code of the Russian Federation. If they are properly observed, the risk that the actions of the employer someone will be able and even wants to challenge in court is significantly reduced.
• In the process of calculating the norms of working time for a certain employee, periods when the employee was not at the workplace, but at the same time kept his workplace... The list of such times includes the time of vacations, sick leave and many other situations. Already based on these figures, it should be determined total overtime hours.
• In order to pay for the unworked hours, you first need to figure out why the person worked part-time. If this situation occurred through the fault of the employee, then in this case the unworked hours should not be paid, but if the employer himself is to blame, then in this case, the unworked hours must be fully paid in the amount of 2/3 of the established wage (cases of downtime ), as well as in an amount not lower than the salary, if subsequently the employer did not provide his employees with the opportunity to work this time.
• The hours that the employee works in excess of the norm must be paid in accordance with the rules of Article 152 of the Labor Code of the Russian Federation. The calculation of overtime hours is carried out at the end of the accounting period, and at the same time they directly depend on the rate that must be worked out by the employee during this period. It should be noted that the first two hours must be paid in the amount of 1.5 from the norm, and the rest - in double.
• The calculation of overtime work of employees is carried out in a slightly different way. railway transport... The length of hours that have been worked overtime and must be paid in the amount of one and a half should be determined by multiplying two hours by the total number of days that are working for a certain reporting period generally. After that, the number of overtime work during the accounting period is fully deducted the hours, which must be paid at the rate of one and a half standard wages. The resulting difference will represent those overtime hours that will be paid twice the standard salary. But in fact, this method of conducting calculations causes a lot of controversy, so it is better to get additional clarifications from the side of legislators.

Considering all these concepts, you will be able to determine the required duration of work, as well as be able to better manage the work of your employees in order to ultimately avoid any violations. current legislation and, accordingly, all kinds of legal proceedings.

Competent specialists, on the other hand, always understand how to use this mode of work correctly and what advantages it provides to the employer, and therefore actively use it if necessary.

In accordance with Part 1 of Art. 104 Labor Code Russian Federation when, according to the conditions of production (work) at individual entrepreneur, in the organization as a whole or when performing certain types of work, the daily or weekly working time established for this category of workers cannot be observed, it is allowed to introduce its summarized accounting.

The peculiarity of the summarized accounting is that the accounting of working time is carried out based on the results not of 1 day, but of the accounting period (month, quarter), but not more than 1 year. 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 hours does not exceed the normal number of working hours for this period.

Thus, the fulfillment of the labor standard - working out the norm of working hours - is ensured not in a week (based on a 40-hour working week), but for a longer period (month, quarter, year).

In accordance with Part 3 of Art. 104 of the Labor Code of the Russian Federation, the procedure for introducing summarized accounting of working hours is established by the rules of the internal labor schedule. It is introduced for 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. So, for car drivers, the accounting period cannot be more than 1 month (see the Regulations on the specifics of the working hours and rest hours of car drivers, approved by Order of the Ministry of Transport dated 20.08.2004 No. 15, where clause 8 contains the following restriction: in cases where, according to the conditions of production (work), the established normal daily or weekly working hours cannot be observed, the drivers are established with a summarized accounting of working hours with an accounting period of one month. transportation related to the maintenance of seasonal work, the accounting period can be set for a duration of up to 6 months ").

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.

table

Determination of the length of the accounting period

The accounting period can be of any duration - a month, quarter, half a year, but not more than a year (part 1 of article 104 of the Labor Code of the Russian Federation). As a rule, it depends on the specifics of the organization's activities and its production cycle.

If the work schedule of employees working with the summarized recording of working hours has a clear frequency of working and days off, for example, a day after three, 2 working days after 2 days off, then the duration of the accounting period should consist of an even number of months (for example, 2 months, six months, year) so that revisions in one month are covered by flaws in another.

If the organization has seasonal work, then the best option is the establishment of an accounting period equal to 1 year, so that overtime overtime is covered by possible out-of-season shortcomings.

When establishing an accounting period, it is necessary to be guided by possible restrictions on the length of the accounting period established for certain categories of workers, as in the example above.

The number of overtime hours worked in the summarized accounting of working hours must be monitored. In accordance with Part 6 of Art. 99 of the Labor Code of the Russian Federation, overtime work should not exceed 120 hours per year for each employee. Therefore, if the employee has already worked 120 hours of overtime in several months, then he should no longer be involved in overtime work during the given working year. If the employer violates this norm of the law and continues to require the employee to work overtime, this is the basis for bringing the employer to administrative responsibility, provided for in Article 5.27 of the Administrative Code of the Russian Federation. (However, for workers with a cumulative accounting and an accounting period equal to a year, especially for seasonal work, overtime in some months may exceed 120 hours per year - the main thing is that they are reduced to this number by the end of the accounting period).

With the introduction of the summarized recording of working hours, the work schedule can be drawn up in such a way that the work shift falls on Saturday or Sunday. In this case, these days will not be days off for employees, and payment for work on these days is made in the usual amount. As days off, employees with summarized accounting are given other days.

Determination of the rate of hours for the accounting period

The rate is determined on the basis of the weekly working hours established for this category of workers, on the basis of the production calendar. In this case, it is necessary to take into account the possible restrictions of this norm established by:

legislatively for this category of workers, based on the specifics of the work;

legislatively for this category of employees, based on the restrictions established for a specific employee;

on agreement of the parties.

Let's consider the possible limitations.

So, the permissible duration of the daily work of medical workers is indicated in Art. 350 of the Labor Code of the Russian Federation - no more than 39 hours per week. In addition, the 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 of the Code, established even shorter working hours for some categories medical workers - from 24 to 36 hours a week.

Considering the above, the employer - a health care institution - must determine the rate of hours for certain categories of medical workers for the accounting period, based on the maximum work hours per week established for them. This is a restriction set for the category of workers, based on the specifics of the job.

For example, according to Art. 92 of the Labor Code of the Russian Federation, people with disabilities must work no more than 35 hours a week. The same restriction on working hours (no more than 35 hours) applies to employees aged 16 to 18 years.

In some cases, the employer is obliged to establish a part-time work week: for example, at the request of a pregnant woman, one of the parents (guardian, caregiver) with a child under the age of 14 (a disabled child under the age of 18), as well as a caregiver for a sick family member in accordance with a medical report (Article 93 of the Labor Code of the Russian Federation). A part-time working week (day) can be established without any grounds, simply by agreement of the parties.

In all of the above cases, regardless of whether, according to the requirements of the law or by agreement of the parties, the employee was assigned an incomplete working week, the rate of hours for the accounting period must be determined on the basis of this individual rate of hours of work of a particular employee, for whom the summarized accounting of working time is established.

Determining the work 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 work schedule is developed for the accounting period, in which the following are determined:

• start and end time of work;
• working hours;
• the number of working days and days off in the accounting period with the established logic of their provision;
• time between shifts rest (in case of shift work).

At the same time, it is unacceptable to develop a schedule in advance with a defect to the standard of working hours or with processing.

But since how to clearly set the number of hours of work in the accounting period is not always possible, a deviation in one direction or another within one working day or shift is not a violation, although the employer will still have to compensate for this shortcoming or overwork, based on the requirements of the current labor legislation.

The system of remuneration for 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.

Although, of course, can be used different systems wages: piece-rate, piece-bonus, lump-sum, etc.

With the summarized accounting of working hours on the basis of a time-based wage system (if the accounting period exceeds 1 month), tariff rates are predominantly set for employees. Although, again, the choice remains with the employer and is agreed with the employee when concluding an employment contract.

Let us consider, for example, the specifics of wages in the summarized accounting of working hours with wages based on tariff rates.

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

The organization has introduced a summarized accounting of working hours with an accounting period of one year. The employee's hourly rate is 50 rubles. According to the work schedule, he works 11 hours a day. In a month, according to the schedule, he worked 16 work shifts.

The actual number of working hours is 176 (11 h x 16 shifts).

The salary accrued to an employee for a given month at a tariff hourly rate will be 8,800 rubles (176 hours x 50 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. For example, if an employee had an official salary of 8,000 rubles, then the employee will receive 8,000 rubles, regardless of whether in a given month, based on a 40-hour working week, the norm was 176 hours or it was less, for example, 168 hours. That is, with a salary system of remuneration, an employee receives a full salary, having worked out the norm established by the employer for a given month, regardless of the possible shortfall or overwork. Payment for possible overtime hours will be made to the employee based on the results of the accounting period.

Therefore, when an accounting period is set equal to one year, for employees with a salary system of remuneration, the payment of possible overtime hours is transferred to the end of the accounting period.

If the employee, due to circumstances depending on him, has not worked in full for a month, then his salary is calculated in proportion to the time worked. In this case, the cost of 1 hour in an accounting month for this employee is calculated based on his salary.

The organization has introduced a summarized accounting of working hours with an accounting period of 1 month. The employee is paid based on the official salary in the amount of 15,000 rubles. According to the shift schedule, he works for 10 hours. In a certain month, the employee worked 10 shifts (i.e. 100 hours) instead of 16 shifts due to the fact that for part of the period the employee took unpaid leave.

Let's calculate the salary.

The employee's hourly wage rate is calculated based on the monthly norm of working time according to the schedule of a 40-hour working week. The standard working time for a given month in accordance with the production calendar is 168 hours.

The employee's hourly rate is 89.29 rubles (15,000 rubles: 168 hours).

The monthly salary will be 8,929 rubles (89.29 rubles x 100 hours).

The fundamental difference between the salary system of remuneration and remuneration of labor based on the hourly rate is that with the salary system of remuneration, the cost of 1 hour will be different every month, while with the hourly rate it is always the same, since this is a fixed amount specified in advance in the employee's employment contract

Overtime work and the procedure for its payment when establishing the official salary, hourly wage rate, piecework system of remuneration

With the summarized accounting in certain periods of time, processing is allowed. However, it is considered overtime work only if it occurs at the end of the accounting period (part 1 of article 99 of the Labor Code of the Russian Federation). At the same time, overtime work should not exceed 120 hours per year (part 6 of article 99 of the Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours for the accounting period must 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 remuneration for overtime work can be determined by a collective or labor agreement, 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 normal working hours, and they will not be considered overtime - provided that in other months the employee is “underworked”. But, if after the end of the third month of the quarter, the actual hours of work exceed the standard, in this case will go it is about the presence of overtime hours of work, and they must be paid in accordance with labor laws.

Table 1

Let us consider the specifics of remuneration when establishing the summarized accounting of working hours based on the salary system of remuneration and remuneration based on the hourly wage rate.

Under the wage system based on the hourly wage rate, the wages for each month are formed on the basis of the hours actually worked, but the payment for overtime hours is made minus the payment already made in a single amount at the end of each month.

Example. The employee has a 40-hour work week. His hourly wage rate is 100 rubles, and he works in the mode of summarized accounting of working hours. The accounting period is a quarter.

When a salary-based remuneration system is established, the employee will receive a full salary every month, regardless of possible overwork or underworking.

Example. The organization introduced a summarized accounting of working hours for workers. The accounting period is a quarter. Normal working hours are 40 hours. The work schedule is established within the normal number of working hours. The worker is paid based on the established salary in the amount of 20,000 rubles. The number of hours worked in the accounting quarter is presented in the table.

When establishing a salary for an employee based on the official salary and an accounting period of more than 1 month, it will be necessary to calculate the cost of one hour to pay for overtime work, based on the norm of working hours for the entire accounting period. In a different quarter, with a different rate of working hours, the employee will receive a different amount of pay for the same overtime hours. If the hourly wage was set, the pay for 1 hour of overtime work in every quarter would be the same.

table 2

If an employee has a piece-rate wage system, then in the accounting period, payment is made based on the established piece-rate rates, but when calculating overtime work according to the results of the accounting period, it will be necessary to calculate the cost of 1 hour of work in this accounting period to pay for overtime work.

Example. The employee has a 40-hour work week. Piecework wages, for completing part A - 50 rubles, for completing part B - 75 rubles, etc. It works in the mode of summarized accounting of working hours. The accounting period is a quarter.

Payment for work at night

According to Art. 96 of the Labor Code of the Russian Federation, night time is from 22 to 6 hours. Each hour of such work is paid at an increased rate compared to work under normal conditions (Article 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 some industries, an increased amount of co-payment is established. Also, an increased amount of additional payment can be regulated by local regulations of the employer, a collective agreement or industry and regional agreements.

Table 3

Payment for work on weekends and non-working holidays with the summarized accounting of working hours and the final payment for overtime work

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

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 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 an employment contract, collective agreement or other local normative act, adopted taking into account the opinion of the representative body of employees.

When a part of the working day (shift) falls on a holiday, the hours actually worked on the holiday are paid in double amount (from 0 to 24 hours).

Example. The organization has a summarized accounting of working hours. The supplement for night work is 40% of the hourly wage rate (based on the requirements of the industry agreement). During the month, the employee worked 159 hours, of which 42 at night and 8 on holidays. There is no work over the monthly norm. The hourly rate is 100 rubles. The accounting period is a month.

Let's calculate the employee's salary.

The norm of hours per month is 159. Since the work is done within the monthly norm, the payment for the holiday hours is made in the amount of a single hourly rate in excess of the salary.

Payment for holiday hours will be 800 rubles (8 hours × 100 rubles).

Payment for actual hours of work - 15,900 rubles (159 h × 100 rubles).

The total salary of the employee will be 18 380 rubles (800 + 1680 + 15 900).

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 public holidays is the same. Payment in an increased amount, according to both 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 (see Decree of the All-Union Central Council of Trade Unions Presidium dated 08.08.1966 No. 465 / P-21 "On approval of clarification No. 13 / p-21" On compensation for work on holidays "(together with an explanation State Committee Council of Ministers of the USSR on labor and wages and the Presidium of the All-Union Central Council of Trade Unions of 08.08.1966 No. 13 / P-21 "On compensation for work on holidays", Decision of the Supreme Court of the Russian Federation of 30.11.2005 No. GKPI05-1341).

Example. Let's change the conditions of the previous example. The employee worked 172 hours in this month.

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 1600 rubles (8 hours × 100 rubles × 2).

Supplement for night hours - 1680 rubles (42 hours × 100 rubles × 40%).

Payment for actual hours - 17,200 rubles (172 h × 100 rubles).

The number of overtime hours for an employee is 13 (172 hours are actual hours of work, 159 hours are the norm of hours of work per reference month).

Despite the fact that overtime work according to the results of the accounting period was 13 hours, 8 of them have already been paid as work on holidays, so only 5 hours need to be paid (13-8).

The payment for overtime hours will be 400 rubles (100 rubles × 2 hours × 0.5 + 100 rubles × 3 hours × 1). That is, for the calculation, the first 2 hours of work are taken in the amount of half the rate and the remaining 3 hours in a single rate, because at an hourly rate, a single wage has already been taken into account when paying for actual hours of work.

The total salary of the employee will be 20,880 rubles (1600 + 1680 + 17200 + 400).

On pre-holiday days, the length of the working day is reduced by 1 hour (Article 95 of the Labor Code of the Russian Federation).

With the summarized accounting of working time for employees, including those working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is correspondingly reduced.

Working time refers only to the time during which the employee performs his job duties. That is why, when determining the standard of working time for an employee who has a cumulative record of working time, those periods when the employee does not actually work are not taken into account. Such periods, in particular, include all types of vacations, periods of temporary disability, absenteeism, days of performing state or public duties, days off caring for a disabled child, days of undergoing medical examinations, donating blood, days of rest for donors, etc.

Example. The organization keeps a summary record of working time for its employees. The accounting period is half a year.

For half a year, each employee must work 947 hours in accordance with the standard working time according to the production calendar, based on a 40-hour work week.

In one of the months of the accounting period, the employee was ill for 15 calendar days. As a result, the employee's accounting period, equal to six months, must be adjusted.

Since the norm of working hours was calculated on the basis of a 40-hour work week, and in a week there are 7 calendar days, then 1 calendar day accounts for: 40: 7 = 5.7 hours. Accordingly, 15 days account for: 15 × 5.7 hours = 85.5 h.

Consequently, the standard working time for half a year should be reduced by 85.5 hours.

According to the vacation schedule, the employee in the accounting period goes on vacation for 28 calendar days.

As a result, the employee's vacation period is 160 hours. That is, the employee's working time will be reduced by 160 hours in half a year.

Thus, the working time norm of this employee in the accounting period is 701.5 hours (947 - 85.5 - 160).

Thus, A., who works for Russian Railways, filed a lawsuit to recover wages for overtime work and to declare it illegal to engage him in forced labor.

It turned out that for the defendant, a summarized accounting of working hours was established with an accounting period of 1 month. In January 2006, the working time standard was 128 hours. According to the nominal schedule, the plaintiff had 9 shifts in January: January 1, January 5-8, January 11, 12, 14 and 17. According to the plaintiff's calculations, as of January 17, he worked 95.91 hours according to the schedule. Since January 25, he has been granted 45 days of leave. For the part of the vacation that falls on January 2006, he was paid 40 hours (8 hours × 5 days; the vacation was paid by the employer in the manner established by the previously existing Regulation on the specifics of calculating average earnings, which is not currently applied).

According to the plaintiff, these 40 hours should be deducted from 128 hours. The received 88 hours are the norm, and the hours worked in excess of them refer to overtime work, to which he did not give consent. Overtime hours worked (95.91 - 88 = 7.91) were not overpaid. In this regard, the plaintiff notified the employer in writing of the refusal to go to work on January 23, t.to. considered work that day overtime. The plaintiff did not receive a positive decision from the employer and went to work, but he was not assigned the job, and he actually stood idle for 4 hours.

The defendant did not admit the claim, indicating that in accordance with the current local regulations, with an incomplete month of work (including due to vacation), the monthly rate of hours of work decreases according to the number of missed working hours. According to the schedule, the plaintiff's vacation took 2 shifts of 10.6 hours each, which means that his norm of working hours in January was 106.48 hours (128 - 21.2), and at the beginning of the vacation the plaintiff did not exceed this norm.

The Justice of the Peace of the Court Section No. 3 of the Zheleznodorozhny District of Yekaterinburg ruled on June 29, 2006 to partially satisfy the claims. The court agreed with the defendant's calculations regarding the absence of overtime, but ordered him to pay 4 hours of work on January 23 as a downtime due to the fault of the employer in the amount of 2/3 of the average wage.

Change of the regime from the summarized accounting of working hours to another and dismissal of the employee by the end of the accounting period

On the initiative of the employer, in compliance with the procedure established by article 74 of the Labor Code of the Russian Federation, or at the request of the employee, or by agreement of the parties, the work schedule can be changed. In this case, if the employee, for example, was established with a summarized accounting of working hours and now he switches to another, it is necessary to separately calculate the overtime hours of work and compensate them in the prescribed manner.

Such a transition requires appropriate documentation.

The procedure for the introduction of the summarized accounting of working hours is established by the internal labor regulations (Article 104 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 (Article 22 of the Labor Code of the Russian Federation). Therefore, if necessary, it will be necessary to amend the internal labor regulations and familiarize those employees who will be affected by these changes with them.

In this case, since the accounting period has not been fully worked out, it is necessary to calculate the rate of hours already in relation to the "changed" (actually worked) accounting period. The beginning of such a period is the start date of the established accounting period, and the end will be the date of transition from summarized accounting to non-summarized accounting.

Similarly, the calculation will be made upon dismissal of an employee before the end of the accounting period. In this case, the working time norm for such an employee is calculated from the beginning of the accounting period until the day of dismissal.

Example. The organization keeps a summary record of the working time of its employees. The accounting period is half a year.

For the first half of the year, the standard working time according to the production calendar is 947 hours.

Thus, an employee will not work the entire June (for example, there are 159 working hours in June), and in May he will not work 19 calendar days based on a 40-hour work week. Consequently, the standard working time for a resigned employee will be 679.7 hours (947 hours - 159 hours - 19 calendar days × 5.7 hours).

Summarized accounting under article 104 of the Labor Code of the Russian Federation is allowed if the daily or weekly working time cannot be met. Using examples, we will show how to calculate and pay for working hours, if an employee has a summarized recording of working hours in 2019, including when shift schedule.

With the summarized accounting, the duration of the working time may deviate from the established norm. How to compensate for overwork >>>

Summarized recording of working hours: general rules

First, the employer chooses an accounting period - month, quarter, six months or a year - and makes sure that the hours worked by employees do not exceed the norm for the accounting period. At the same time, employees of the company can work a different number of hours per day, week or month. In some periods not exceeding the accounting period, employees work more than according to the norms of the production calendar, in some less. Overtime work within a predetermined period is considered overtime work. This will have to be taken into account when calculating wages and average earnings.

Most often, the summarized accounting is carried out on a monthly basis. And during this period, the norm for the production calendar must be worked out. The maximum duration of the accounting period is a year (part 1 of article 104 of the Labor Code of the Russian Federation).

An example of summarized accounting of working hours:

Alfa LLC introduced a summarized accounting of working hours for drivers engaged in intercity transportation. The accounting period is a month. This was reflected in the Labor Regulations as follows.
In February, the driver Yu.I. Kolesov worked for 143 hours. Kolesov belongs to the category of employees in respect of whom a 40-hour working week is established (part 2 of article 91 of the Labor Code). Therefore, according to the production calendar, its working time rate for February is 18 working days (143 hours).
Thus, in the accounting period, the established norm of working time was not exceeded.

Work schedule for the summarized accounting of working hours in 2019

After the accounting period is selected and the working time rate is calculated, a work schedule is developed. It must be composed in such a way that the employee fully fulfills the norm during the accounting period. For this, a shift schedule is being developed, in which the start and end times of work, the duration of the shift, and the time of rest between shifts are determined.

Please note that the views of the union or other representative body of employees should be considered before scheduling. Of course, provided that there is such a body. What features of shift work to take into account when approving shift schedules >> The main thing that must be taken into account in the schedule is that the duration of working hours should not exceed the established norm (part 2 of article 91 of the Labor Code of the Russian Federation). With the summarized accounting, when determining the normal number of working hours, it is necessary to take into account the features from Article 104 of the Labor Code of the Russian Federation.

The graph does not have a typical form. Therefore, the company has the right to establish its own form for the document in. It can also be designed as an attachment to the local normative act, which introduced a shift mode of operation. It can be a collective agreement, labor regulations, etc. The second common option, how to properly keep a schedule for the summarized accounting of working time in 2018, is to approve it as a separate document by order of the head of the organization.

Determine the total working time according to the production calendar based on the normal working week established for a certain category of employees. For example, according to general rule the normal working week is 40 hours, for employees under the age of 16 - no more than 24 hours a week (part 2 of article 91, paragraph 2 of part 1 of article 92 of the Labor Code). When should the normal duration be reduced >>>

Switching to the summarized accounting of working hours in 2019 with a shift schedule

How the company takes into account working hours should be indicated in internal local documents. For example, in . It lists the positions of personnel for which the accounting of working hours is summarized, as well as the responsibilities of employees who collect data on hours worked.

For example, in 2019, the company's management decided to transfer certain categories of employees to the summarized accounting of hours worked. Then an order will be required to change the rules of the internal labor schedule. But first you have to agree new order with a representative body of workers (trade union). Employees must be notified of the upcoming changes at least two months in advance. After all, we are talking about changing one of mandatory conditions labor contract.

The order on the summarized accounting of hours worked lists the positions of employees who will be affected by the amendments, and instruct the responsible employees to draw up additional agreements to labor contracts and shift schedules.

How to keep a summary record of working hours

It is necessary to keep a summary record of working hours with a shift schedule or in conditions according to the rules:

• the same employee is not entitled to go to work for two or more shifts in a row (Article 103 of the Labor Code of the Russian Federation);
• night shifts are shorter than day shifts by one hour (Article 96 of the Labor Code of the Russian Federation);
• lunch break- not less than half an hour and not more than two hours (Article 108 of the Labor Code of the Russian Federation);
• continuous weekly rest - at least 42 hours (Article 110 of the Labor Code of the Russian Federation).
• annual paid vacation - at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation).

When scheduling, take into account these rules and the duration of production shifts. Taking into account the latter indicator, the most favorable duration of the accounting period is selected.

Remuneration for labor with the summarized accounting of working time for 2019 with a shift schedule

The remuneration system is established by the employer independently (Article 135 of the Labor Code of the Russian Federation). With the summarized accounting of working hours, the remuneration of employees can be set in the form of a salary or an hourly wage rate.

If tariff rates are applied, then the salary is calculated based on the hours actually worked by the employee in each specific month. And at the end of the accounting period, the accountant looks at whether the working time was exceeded or not (Article 99 of the Labor Code of the Russian Federation).

Salary is a fixed amount of wages per month (Article 129 of the Labor Code of the Russian Federation). At the same time, according to Article 112 of the Labor Code of the Russian Federation, the presence of non-working holidays in the month is not a reason for reducing the salary. With the summarized accounting of the hours worked, the employee receives a salary if he fulfilled the norm for the accounting period. Accordingly, it is advisable to set the salary only if the accounting period is a month.

Nobody forbids setting the salary even with the accounting period of a quarter or a year. However, this creates more problems than good. After all, the very meaning of the salary is that it is issued in a month. And the summarized accounting of hours worked for a longer accounting period assumes that the number of hours worked in each month is not the same.

So, we will proceed from the fact that the salary is established with an accounting period equal to a month. At the same time, the fixed amount of the salary assumes the working out of strictly defined hours or shifts this month according to the established schedule. The number of hours on the schedule may be less than on the production calendar. This is not a reason to lower your salary.

If, for some reason, an employee works less than the schedule established, he needs to calculate a salary in proportion to the time worked. Moreover, the proportion is determined based on the working hours provided by the schedule, and not in the production calendar.

The employee A.S. Kondratyev's summarized accounting and monthly salary of 20,000 rubles. He has been working since August 17, he has a 36-hour working week, the accounting period is a year. The employee did not complete the entire accounting period and quit /

Overtime with the summarized recording of working hours

If the employee overworked the time norm as a whole for the accounting period, then overtime must be paid at increased rates. The specificity of the summarized accounting is such that an employee may have a defect in two months and only in the third overwork. And according to the results of the accounting period - a quarter - overtime will still come out. Pay for them, in accordance with article 152 of the Labor Code of the Russian Federation, is as follows: the first two hours of all overtime for the accounting period - in one and a half amount, the next - in double. Determine the specific amount of remuneration for overtime work by a collective agreement, a local act or an employment contract.

Example:How to pay overtime

Trade representative of LLC "Alpha" Yu.I. Kolesov has a summarized accounting of working hours. The regulations on remuneration of labor in Alpha LLC do not provide for the payment of bonuses. The district coefficient in this area has not been established. The accounting period is a quarter. Kolesov's salary is 20,000 rubles.

With the consent of the employee, you can compensate for overtime work with additional rest time, no less than overtime (part 1 of article 152 of the Labor Code of the Russian Federation)

Payment for work on holidays with summarized accounting of working hours

Article 153 of the Labor Code of the Russian Federation states that work on weekends and holidays should be paid at higher rates. Holidays worked according to the schedule and beyond the schedule are paid in different ways.

It is important whether the employee worked on a weekend or holiday according to the working schedule or beyond the schedule.

If work on a weekend or holiday is for an employee at the same time overtime (overtime), then pay immediately for work on a weekend or holiday. When calculating overtime for the accounting period, do not take into account work on weekends (holidays), since it has already been paid in double amount (part 3 of article 152 of the Labor Code).

If the work schedule provides for work on Saturday (Sunday), these days will not be considered a weekend. Therefore, only charge the overtime supplement. This conclusion can be made on the basis of Articles 152, 153 and 107 of the Labor Code.

An example of calculating the salary for an employee with summarized accounting, if during the month he had both overtime hours and hours of work on a holiday:

Average earnings with cumulative accounting

If the summarized accounting of working hours is used, then the formula for calculating the average earnings looks like this:

An employee of the organization P.A. Bespalov was seriously injured. In accordance with the medical report, he was transferred to a lower-paid job for a week. For this period, Bespalov retained the average earnings.