Accounting for cumulative working time explanation. Summarized accounting of working time - general rules and certain subtleties

Schedule of the summarized accounting of working hours - a sample of this document can be approved by the employer in a local act, since the legislator does not impose special requirements on its form. At the same time, the head of the organization must have an accounting schedule. In the article below, we will tell you why you need it and what points it is important to consider when drawing up this document.

Work schedule with summarized accounting of working hours

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Labor Code of the Russian Federation in Art. 103 contains a provision according to which the time schedule must be drawn up without fail if citizens work in shifts. Art. 104 of the same code establishes a rule that if an employee is transferred to the summarized accounting of working hours, then he must ensure that the standard is fulfilled by hours within the accounting period. Thus, the employer himself must decide whether he will draw up a schedule with the summarized labor accounting or not. However, it is still more convenient to plan the work of employees for the long term with such a schedule, since it allows the head of the organization to control the norms of working hours and distribute the resulting overwork and shortcomings.

It is important to remember, however, that problems can still arise when scheduling. Let's start with the fact that the summarized accounting, in accordance with the requirements of Art. 104 of the Labor Code of the Russian Federation, must be carried out in accordance with the norms of working hours. The question arises: can the employer change the work schedule on his own (for example, before it was "two days later", but now - "two after two"). In order to say for sure whether it is possible to do this, it is necessary to refer to the internal labor regulations, which are approved in the organization, and the employment contract. These documents may indicate the modes of work for each employee (in the contract) or for the category of positions (in the rules). If the shift schedules prescribed there do not correspond to the employer's ideas, then there are two ways out of the situation:

1. Changes to the employment contract and internal labor regulations in order to adjust the number of working days and rest days for employees.
2. Issue a return to work as an attraction to work on a day off, or persuade the employee to write a statement addressed to the head of the enterprise with a request to provide an additional day off at the expense of already worked.

For reference: when developing the internal labor regulations, the provisions of the section concerning working hours must be written in such a way that the head of the organization can draw up a work schedule and have the opportunity to monitor compliance with the hourly norm within the accounting period (that is, the indicated shift options must be flexible and allow for the possibility of adjustment).

The second issue worth paying attention to is familiarization with the schedule of the summarized accounting of the employees' working time. It is clear that the employer, as a rule, draws up a document for the entire accounting period (quarter, six months, year - depending on the choice of the employer) and if the head of the company decides to familiarize employees with the schedule, for example, for a year, then all deviations from it will be considered work on weekends, overtime, etc. But if the working conditions are such that adjustments to the schedule are possible, then it is advisable to acquaint the employee with part of the document (for example, for 1 month), even if it is drawn up for 1 year or quarter. This option is allowed by the legislator, and the provisions of Art. 104 of the Labor Code of the Russian Federation does not at all oblige the employer to acquaint the employee with the schedule.

How to choose an accounting period for a schedule

Despite the fact that the employer has the right to independently choose the accounting period for which the schedule will be drawn up, in practice difficulties may arise. As a rule, in many organizations, when transferring to the summarized accounting of hours worked, a schedule for 1 year is first formed and only after analyzing the document the accounting period is selected.

What are the points that require special attention when scheduling?

1. Duration of lunch (from 30 minutes to 2 hours).
2. Uninterrupted weekly rest (no more than 42 consecutive hours).
3. Decrease in duration night shift for 1 hour.
4. Avoiding work for 2 shifts in a row.
5. Leave, the number of days in which varies from 28 to the limit set by the legislator for certain professions. For instance, teaching staff can rest up to 56 calendar days, civil servants have the right to write an application for annual vacation for 30 days, etc.

So, the schedule was drawn up and put into effect by order of the head of the enterprise. Further, the task of the employees responsible for maintaining it is to track how many months the amount of working hours will not go beyond the standard, which is calculated based on a 40-hour working week. These months will be taken as the reference period.

For reference: both a quarter and a half-year or a calendar year can be selected as the accounting period, however, for the convenience of planning the work of employees, it is advisable to choose a period of more than 3 months.

Form and sample of the schedule of the summarized accounting of work

The legislator does not impose any requirements on the form and content of the schedule for the summarized recording of working hours, therefore the employer has the right to develop and approve its own schedule. However, he also has the right to use ready-made options - uniform forms T-12 or T-13, which are used for the timesheet.

If we talk about the content, then regardless of how the graph of the summarized accounting of labor time will look like, it is advisable to include the following information in it:

1. The employee's personnel number (indicated in the employee's personal card).
2. Full name of the employee.
3. Position in accordance with labor contract.
4. Working days / shifts.
5. Counting working days and hours in the accounting period.
6. Weekends and holidays (subject to availability).

The shift schedule should contain explanations about:

• how many work shifts were there in a month;
• what is the duration of one shift;
• how long is the rest break;
• how many employees there are;
• what is the standard working time.

We remind you that scheduling with pre-calculated revisions or flaws is not allowed. If it is not possible to fit a predetermined number of working hours into the accounting period, then the legislator allows a deviation in the direction of both overwork and shortcomings, but the employer must compensate for this moment in accordance with the norms of the Labor Code of the Russian Federation.

• shifts (1, 2, 3, etc.);
• start time of the shift;
• a break that is used for rest or meals;
• the end time of the shift.

Next, the signature of the employee responsible for drawing up the schedule is put, indicating the date of creation of the document. If employees get acquainted with it, they also put their signatures and indicate the date of reading the schedule.

A sample schedule for cumulative timekeeping can be found on our website..

Each organization has its own specifics of activities related both to the business as a whole and to corporate culture... In some companies, a 40-hour work week is not suitable for achieving the main result, the main goal of any company - making a profit (while, in accordance with part two of Article 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week).

In this case, it is reasonable to introduce a summarized accounting of working hours. Here you need to focus on Article 104 of the Labor Code of the Russian Federation, which not only allows you to summarize work time month after month, but also gives instructions on how to do it.

I propose to consider in detail what the summarized accounting of working time is, as well as how to correctly enter it into the operating mode of the organization and which accounting period to choose.

So, part one of Article 104 of the Labor Code of the Russian Federation states:

When, according to the conditions of production (work), individual entrepreneur, in the organization as a whole or when performing certain types work cannot be observed established for this category of workers (including workers employed in work with harmful and (or) dangerous conditions labor) daily or weekly working hours, it is allowed to introduce a summarized accounting of working hours so that the duration of working hours for the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting of the working time of employees engaged in work with harmful and (or) dangerous working conditions - three months.

Thus, the summarized accounting of working time is a special mode of operation, implying a separate method for calculating the rate of working time.

However, for the establishment of the summarized recording of working hours, certain conditions must be met and there must be reasons.

Let's say we are in just such a situation - we are opening a call center to work with clients. It is understood that the call center must work around the clock in order to be able to process calls from different cities, including those in other time zones. Round-the-clock work, first of all, implies a summarized accounting of working hours. Let's look at what stacked accounting is in practice.

Every year, based on the decision of the Government to postpone days off and holidays, a production calendar is drawn up, according to which the norm of working hours is determined. Normal working hours are considered to be a 40-hour work week. The table below shows the working hours for 2017.

Working hours for 2017

Periods	Number of days			Work time
	Calendar	Workers	Weekend
Year	365	247	118	1973
Average monthly working hours				164,42
					February	28	18	10	143
March	31	22	9	175
I quarter	90	57	33	454
April	30	20	10	160
May	31	20	11	160
June	30	21	9	168
II quarter	91	61	30	488
1 semester	181	118	63	942
July	31	21	10	168
August	31	23	8	184
September	30	21	9	168
III quarter	92	65	27	520
9 months	273	183	90	1462
October	31	22	9	176
November	30	21	9	167
December	31	21	10	168
IV quarter	92	64	28	511
2 semester	184	129	55	1031

Thus, the norm of working time for each month is visible, and everything that has been worked out from above is overtime work. At the same time, in some cases this rule cannot be fulfilled, and in one month overwork may be observed, and in another - a defect to the norm. With the summarized accounting of working hours, the overworking of one month is compensated by the shortcomings of the other. At the same time, the rule of fulfilling the norm of working time for the accounting period is observed (for example, 2017: 1st quarter - 454 hours, half a year - 942 hours, year - 1973 hours). This is undoubtedly convenient for the employer, since non-observance of the working time norm in b O the greater side (more than 120 hours per year) or the lack of payment for overtime hours in accordance with the law threatens the employer with fines, and in case of failure - payment of downtime due to the fault of the employer.

How to correctly enter the summarized accounting?

1. It is necessary to draw up work schedules to ensure round-the-clock operation... Not everything is as simple as it might seem at first glance. First, it is necessary to take into account the requirements of the legislation: according to Article 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours; according to article 108 of the Labor Code of the Russian Federation, during the working day (shift), the employee must be given a break for rest and meals lasting no more than two hours and at least 30 minutes, which is not included in working hours; the employee must be provided with inter-shift rest in accordance with article 107 of the Labor Code of the Russian Federation. Work for two shifts in a row is prohibited in accordance with Article 103 of the Labor Code of the Russian Federation. Secondly, it is necessary to comply with the working time standard, since work on weekends is prohibited in accordance with Article 113 of the Labor Code of the Russian Federation, and the number of overtime hours should not exceed 120 per year. And, of course, it’s completely wrong to schedule rework ahead of time.
2. Having drawn up work schedules for a long period, for example, for a year, it is necessary to analyze them in order to establish the most beneficial accounting period for employees and the employer. It is necessary to determine for what number of months the total number of working hours is closest to the norm. It is this period that should be taken as an accounting period. The accounting period can be a month, quarter, half year, or year. For each organization, its own period is convenient, but, as a rule, the quarterly period is most often used.
3. Having determined the work schedules and the accounting period, it is imperative to introduce into the Internal Labor Regulations (PVTR) the procedure for introducing summarized accounting (Article 104 of the Labor Code of the Russian Federation)- a chapter describing the categories of employees or divisions where cumulative accounting is used, the reasons for the introduction of cumulative accounting, the accounting period, as well as the shift schedules used in the company, the procedure for their introduction, changes, familiarization of employees. Thus, Article 103 of the Labor Code of the Russian Federation clearly formulates the employer's obligation to inform employees of the shift schedules no later than one month before they are put into effect. It is in the PVTP that a detailed description of how the employer will fulfill this requirement is provided.
4. The final stage in the introduction of summarized accounting is bringing this information to the workers. All employees must be familiarized with the changes in the PVTP against signature. Since the operating mode is one of the essential and mandatory conditions Labor contract (Article 57 of the Labor Code of the Russian Federation), then when familiarizing with the changes in local regulations (LNA), it is necessary to comply with the terms in accordance with Article 74 of the Labor Code of the Russian Federation, namely, employees must be familiarized with the LNA two months before the amendments enter into force. Employees who are directly affected by the changes must be notified in writing two months before the changes take effect, receive from them written agreement with these changes and conclude additional agreements to labor contracts. This is important, since an employment contract can only be substantially changed with the consent of the employee, otherwise the employee has the right to quit. Upon dismissal due to disagreement with labor changes, the employee is entitled to severance pay in the amount of two weeks' earnings. It is important to know and take into account in order to avoid significant risks: for each violation, a fine of 30,000 to 50,000 rubles may be imposed (Article 5.27 of the Administrative Code of the Russian Federation). Ultimately, the total fine on a company can reach several million rubles if all the requirements of labor legislation are not met, especially with regard to time tracking.

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 during the accounting period on valid reasons did not work (due to temporary incapacity for work, labor and other leave, in other cases stipulated by law), determine independently a specified 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 an employee, working hours in November and December are planned to be below the standard working time by 9 and 19 hours, respectively, and in October - above the standard by 28 hours, but in general, working hours for the IV quarter are 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 work week with days off on Saturday and Sunday or a 6-day work 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 the 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 time, the hours of overtime work shall be determined at the end of the accounting period by subtracting from the actual hours worked, reflected in the timesheet, the norms of working hours established by the work (shift) schedule for the accounting period.

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

Official salary ( tariff 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 working time, calculated in the manner prescribed by Resolution No. 133 or independently, in the manner prescribed by the local regulatory legal act, taking into account the calculated annual working time rate 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 norm of working time by production calendar for a 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 working time norm 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 calculated 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.

Individual firms and organizations do not have a standardized working week that lasts five working days. Under such circumstances, for the employees of the firm is introduced. But so the duration of their shift can be more or less than eight hours. Working hours during the week can sometimes last more than 40 hours, and sometimes less. It is customary to regulate such cases by introducing the summarized accounting of working hours into the work, for the maintenance of which there are no rules clearly prescribed by law.

Summarized recording of working hours is a variant of recording the time spent by employees at those enterprises where the employer, for objective reasons, cannot organize working hours in such a way that all the norms established by labor legislation are observed. Russian Federation... Most often this happens in those enterprises that operate without interruption and where the work is carried out.

To protect the rights of such citizens, the law provides for the calculation of working hours by the summation method.

It is worth introducing the summarized accounting of labor time only in cases where the duration of the work period for a specified period (year, quarter, month) exceeds the generally accepted one. Such a period is usually called accounting and it cannot exceed 12 months. Certain types of workers in a field of activity involving hazards or harmful conditions should not have such a period longer than 90 days.

Labor legislation provides for the duration of work, which cannot exceed forty hours during the week. But it does not apply to all categories of employees. For example:

• healthcare workers should not have more than 39 hours of work per week
• teachers and other citizens who work in harmful conditions - 36 hours
• employees of enterprises who have not yet become adults - 35 hours
• - 35 hours
• employees who have not yet reached the age of sixteen must work at the enterprise in the amount of no more than 1 day per week

Typically, this option for recording labor time is used if the company carries out constant shift work.

But even if such a "rolling" schedule is used, it is very important that the duration of the employee's rest is not less than 42 hours.

The rate of labor for a certain period should be clearly established. For example, if this period is calculated for a period of 1 year, then the working time rate should be about 1970 hours. When calculating it, you cannot take into account the period of vacations, temporary disability or leave without pay. In such cases, you need to reduce the rate for the amount of time when the employee cannot work.

When it is necessary to implement cumulative accounting

The summarized procedure for calculating working hours fixes the most maximum duration working day. An employee of an enterprise must not work longer than twelve hours. But the Labor Code does not have in its content direct regulations that can limit other work schedules. For example, this may apply to such a popular schedule as "a day in three". In this case, the employee is at the place of work until 24 hours, but then he has 2-3 days off. This can apply to both watchmen and doctors.

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There are cases where the Labor Code allows companies to apply cumulative time tracking. However, it is not always easy to implement this in practice. Let's consider all the subtleties of this accounting.

WHAT IS TOTAL ACCOUNTING

If in the organization, according to the conditions of production or when performing certain types of work, the daily or weekly working time cannot be observed, the introduction of the summarized accounting of working hours is allowed. This is done so that the duration of working hours for the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot be more than one year. This is stated in article 104 of the Labor Code of the Russian Federation.

The normal number of working hours for the accounting period for employees whose working hours are accounted for on a cumulative basis is determined based on the established weekly working hours. For those employees who work part-time or shift or part-time, the normal number of working hours for the reference period is reduced accordingly.

Thus, if the specifics of the work of the enterprise does not allow setting a working time schedule for employees, according to which they would work 40, 36, 35 or 24 hours per week, then it is more convenient to use the summarized accounting of working hours. In this case, the employer must organize the work process in such a way that the working time norm was worked out by the employee for the accounting period, for example, for a month. Moreover, on each day of the accounting period, the duration of the work may vary. The main thing is that it should be balanced within the framework of the accounting period.

HOW TO INTRODUCE SUMMARY ACCOUNTING

Article 104 of the Labor Code of the Russian Federation says: the procedure for introducing summarized accounting of working hours is established by the rules of the internal labor schedule. Suppose that when the firm developed and approved such rules, there was no need for summarized recording of working hours. And later it had to be introduced. How to do it?

The document that makes changes to the rules can be an order. However, since the employer approves the internal regulations themselves, taking into account the opinion of the representative body of the company's employees (Article 190 of the Labor Code of the Russian Federation), then this procedure must be followed when making changes to them.

In addition, Article 22 of the Labor Code of the Russian Federation says that the employer is obliged to acquaint employees against signature with the adopted local regulations directly related to their labor activity... Consequently, with the order introducing the summarized accounting of working hours, it is necessary to familiarize all employees with whom this applies.

WHEN SUMMARY ACCOUNTING IS INTRODUCED

The only case when the summarized accounting must be introduced is provided for by article 300 of the Labor Code of the Russian Federation. This shift method work. According to Article 297 of the Labor Code of the Russian Federation, the rotational method is a special form of implementation labor process outside the place of permanent residence of employees, when their daily return home cannot be ensured.

As follows from Article 102 of the Labor Code of the Russian Federation, the flexible working time regime assumes that the beginning, end or total duration of the working day is determined by agreement of the parties. At the same time, the firm must ensure that the employee works out the total number of working hours during the relevant accounting periods. This can be a working day, week, month, etc.

Shift work in accordance with Article 103 of the Labor Code of the Russian Federation means work in two, three or four shifts. This mode is introduced in cases where the duration production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided.

Mode shift work in practice use industrial enterprises, enterprises and organizations of housing and communal services, trade organizations, enterprises Catering... Obviously, it is necessary to enter the summarized accounting in the conditions of shift work only if the duration of the shift deviates from the normal one.

REMUNERATION FOR LABOR WITH SUMMARY ACCOUNTING

There are some peculiarities in the calculation of salaries for employees who have accumulated accounting. As a rule, if a summarized accounting of working hours is introduced in the organization as a whole or for certain categories of employees, it means that working conditions deviate from normal. This can be systematic work on weekends and holidays, night work, overtime work, etc. Typically, these workers are charged high enough rates to compensate for extreme working conditions. However, a large salary does not relieve the employer of the obligation to pay for work in conditions deviating from normal, in accordance with the requirements Labor Code.

The specific amounts of remuneration in these cases, as well as the system of basic wages, are established by collective agreements, other local regulations of organizations and directly labor contracts. This is stated in article 135 of the Labor Code of the Russian Federation.

Overtime work

Overtime work in the case of summarized accounting is considered to be work in excess of the normal number of working hours for the accounting period. At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. This is stated in article 99 of the Labor Code of the Russian Federation.

The rules for paying overtime work are established in article 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. The specific amount of payment for overtime work can be determined by a collective or labor agreement, as well as local regulations. An employee can refuse the increased pay and use additional rest time, but not less than the overtime worked.

It is not difficult to determine the number of hours worked overtime with the summarized accounting of working hours. Since within the accounting period the number of working hours should not exceed the norm, all the time exceeding the norm is considered overtime work. Difficulties begin when you need to calculate the amount of overtime pay.

If you follow the letter of the law, the first two hours of all overtime hours are paid at one and a half, and all other hours are paid at double. Moreover, it does not matter when these hours are actually worked: in one day or throughout the entire accounting period.

This calculation methodology follows from the Labor Code, but does not reflect the actual working conditions. If a long accounting period is set (for example, a year), the employee may have accumulated a large number of overtime hours by the end of this period.

There is another approach to paying for overtime work. The amount of overtime that does not exceed an average of two hours for each working day in the accounting period is paid in one and a half amount, and the remaining hours are paid in double amount. This approach is more logical, since it is impossible to set the number of overtime hours in relation to specific working days (according to the rules of summarized accounting of working hours, overtime on one day can be compensated for by underworking on another day). However, the provisions of Article 152 of the Labor Code of the Russian Federation do not allow confirming its legality.

IF IN THE ACCOUNTING PERIOD THERE WAS AN UNDERWEARING A deficiency (when an employee has worked less than the normal number of working hours during the accounting period) can arise for two reasons: through the fault of the employee himself and through the fault of the employer. If the failure to comply with labor standards, failure to fulfill labor (official) duties is the result of the employer's fault, wages are paid in an amount not lower than the employee's average wage, calculated in proportion to the hours actually worked (Article 155 of the Labor Code of the Russian Federation). This suggests that if during the accounting period an employee could not work the normal amount of working time due to the fault of the employer, then his salary will be calculated based on the normal amount of working time. How is the work of an employee guilty of a defect paid? If the reason is valid (vacation, illness, etc.), for the time of absence from work is usually paid average earnings... If the reasons are disrespectful (for example, absenteeism), payment is not made.

What should an accountant do if his organization has a summarized accounting of working hours and the accounting period exceeds a month? We offer the following methodology, which does not contradict the legislation and reflects the specifics of the work.

When calculating wages every month, you need to take into account the number of hours actually worked by employees for this month. Each hour of work is paid in a single rate. When the results of the accounting period are summed up and the number of hours of overtime work is revealed, for the first two such hours it will be necessary to charge half the hourly wage rate, and for all the rest - one wage rate. In other words, you need to use factors of 0.5 and 1.0. They reflect the fact that all hours actually worked in the accounting period have already been paid in a single amount.

EXAMPLE 1. To an employee of the organization OJSC "Polet" R.A. Smirnov has a summarized accounting of working hours. The accounting period is a quarter. The hourly tariff rate of R.A. Smirnov - 200 rubles per hour

The normal number of working hours for a 40-hour work week in the first quarter of 2007 is 454. Due to the fact that he had to replace a sick employee, R.A. Smirnov worked 641 hours in the first quarter of 2007, of which:

- in January - 198 hours (at a rate of 136 hours);

- in February - 231 hours (at a rate of 151 hours);

- in March - 212 hours (at a rate of 167 hours).

Let us determine what payment R.A. should receive. Smirnov for overtime work.

SOLUTION. Let's determine how many hours worked in excess of the normal number of working hours for the accounting period:

641 h - 454 h = 187 h.

Since in each of the months of the accounting period R.A. Smirnov received a salary in accordance with the number of hours actually worked, hours of processing are paid less. So, for the first two hours of overtime work, the pay will be equal to:

200 rubles / hour x 0.5 x 2 hours = 200 rubles.

All other overtime hours of 185 hours (187 hours - 2 hours) must be paid in a single rate. The payment amount will be:

200 rubles / h x 1.0 x 185 h = 37,000 rubles.

Thus, together with the salary for March 2007, the employee will receive payment for overtime work during the 1st quarter of 2007 in the amount of:

RUB 200 + 37,000 rubles = RUB 37,200

The salary for March is calculated based on the hours actually worked for that month (212 hours), and not on their normal number (167 hours). It is equal to: 200 rubles / hour x 212 hours = 42 400 rubles.

When determining the number of overtime hours for the accounting period, accountants should take into account the explanations of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions Presidium dated 08.08.66 No. 13 / P-21 “On compensation for work on holidays”. According to this document, when calculating overtime hours, work on holidays performed in excess of the working time norm is not taken into account, since it has already been paid in an increased amount.

Here the accountants will again use the coefficients of 0.5 and 1.0.

EXAMPLE 2. To the employee of CJSC "Chaika" V.I. Mishin has a summarized accounting of working hours. The accounting period is a month. An employee's salary - 18,000 rubles.

According to the production calendar, the normal number of working hours for a 40-hour work week in February 2007 was 151. In February 2007, the employee actually worked 161 hours, including off-schedule February 23 - 8 hours.

The collective agreement provides for additional wages on weekends and non-working holidays in double the amount, as well as overtime wages for the first two hours of work in one and a half amount, for the rest - in double.

SOLUTION. Let's define the average hourly earnings. It is equal to:

Let's calculate wages for February 2007 based on actual hours worked. It is equal to:

119.21 rubles / hour x 161 hours = 19 192.81 rubles.

RUB 119.21 x 8 h x 1.0 = 953.68 rubles.

The coefficient 1.0 takes into account double pay labor on holidays (a single wage has already been taken into account when calculating the employee's salary).

Let's calculate the number of hours worked overtime. This number is determined after deducting the number of hours worked on a holiday outside the shift schedule. Overtime hours were:

161 hours - 151 hours - 8 hours = 2 hours.

The first two hours of overtime work are paid at one and a half rate. The amount of payment is:

RUB 119.21 x 0.5 x 2 h = 119.21 rubles.

The coefficient 0.5 takes into account one and a half pay for overtime hours (single pay is taken into account when calculating the employee's salary for actually worked hours).

RUB 19,192.81 + RUB 953.68 + RUB 119.21 = RUB 20,265.70

Now let's consider a situation when an employee worked on a holiday according to the shift schedule and within the normal working hours.

EXAMPLE 3. Let's change the conditions of example 2. The holiday (8 hours) is worked out according to the schedule. Overtime work did not have. The collective agreement of the organization provides for double wages on holidays, as well as for the first two overtime hours in one and a half size and other overtime hours in double size.

SOLUTION. Due to the fact that the employee has worked the entire norm of working time, he will receive a full salary, which is 18,000 rubles. In order to calculate the payment for work on a holiday, we will determine the average hourly earnings. It is equal to:

RUB 18,000.00 : 151 h = 119.21 rubles / h.

The additional payment for work on a holiday will be:

119.21 rubles / hour x 8 hours x 1.0 = 953.68 rubles.

Salary for February 2007 will be:

RUB 18,000.00 + RUB 953.68 = 18,953.68 rubles.

Work at night

According to article 96 of the Labor Code, 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 (part 1 of article 154 of the Labor Code of the Russian Federation).

For some professions, additional payments are established for work at night. For example, for employees of health care institutions, an additional payment for work at night is set at 50% of the hourly wage rate or official salary for each hour of work (clause 5.1 of the order of the Ministry of Health of Russia dated 10.15.99 No. 377). But this applies to employees of government and municipal institutions health care. For employees of commercial organizations, additional payments for work at night are established only by agreement with the employer.

If the amount of additional payment for night work has not been established for any profession, specific amounts of increased wages are determined by a collective or labor agreement. This follows from Article 154 of the Labor Code.

EXAMPLE 4. In JSC "Doctor Ftor" the summarized accounting of working hours is established. According to collective agreement work at night is subject to a 50% surcharge. The accounting period is a month.

The hourly rate of the doctor A.R. Ivanov is 100 rubles per hour. In February 2007, he worked 161 hours, of which 15 at night. The normal number of hours worked in February 2007 was 151.

Let's calculate the salary of A.R. Ivanov for February 2007.

SOLUTION. Let's determine the number of hours worked overtime.