Hello! To accurately answer your question, you need to know whether you have a summarized accounting of working time and with what accounting period, since overtime work is paid at the end of the accounting period. Article 104 _ _ _ (including employees engaged in work with harmful and (or) dangerous working conditions) daily or weekly working hours, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter and other periods) do not exceed normal working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months. If, for reasons of a seasonal and (or) technological nature, for certain categories of workers employed in work with harmful and (or) dangerous working conditions, the established working hours cannot be observed during an accounting period of three months, the sectoral (intersectoral ) the agreement and the collective agreement may provide for an increase in the accounting period for recording the working time of such employees, but not more than up to one year. The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly. The procedure for introducing the summarized accounting of working time is established by the internal labor regulations. In addition, you need to know HOW overtime is paid in your organization, since according to the results of the accounting period, hours worked in excess of the norm can be paid in accordance with Article 152 of the Labor Code of the Russian Federation, or they can be paid for the first two hours of work in one and a half times FOR EVERY WORKING DAY OF THE ACCOUNTING PERIOD, for subsequent hours at a double hourly rate effective at the end of the accounting period, since many courts follow the path of paying overtime in accordance with clause 5.5 of the Recommendations on the use of flexible working time regimes in enterprises, institutions and organizations of industries National Economy", approved by the Decree of the USSR State Committee for Labor N 162, All-Union Central Council of Trade Unions N 12-55 of May 30, 1985, to the established accounting period (week, month), i.e. only hours processed in excess of the norm of working time established for this period are considered overtime. Payment is made in accordance with the current legislation - in one and a half size for the first two hours, falling on average for each working day of the accounting period, in double - for the remaining hours of overtime work. You also need to know how the tariff rate is calculated from the salary. In practice, there are three options for calculating the hourly rate from salary. The first is to divide the salary by the average annual standard number of hours. Then the hourly rate will be the same throughout the year. The second option is to divide the salary by the average standard number of hours in the accounting period. Then the hourly rate will be the same in every month of the accounting period. The third option is to divide the salary by the standard number of hours in a given month. Then the hourly rate will change from month to month. All these terms of payment must be fixed in the Regulation on remuneration. We will assume that, based on the fact that your accounting period is 1 month, overtime payment is made in accordance with Article 152 of the Labor Code of the Russian Federation, and the rate is calculated according to the 3rd option. 1. Work on holidays for any work schedule is carried out at an increased rate in accordance with Article 153 of the Labor Code of the Russian Federation. If it is done OUTSIDE the normal hours of a particular month, then it is paid double (this is your case) Article 153. Payment for work on weekends and non-working holidays [Labor Code of the Russian Federation] [Chapter 21] [Article 153] ... 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 non-working holiday was carried out within the limits of the monthly norm working hours, and in the amount of not less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was done OVER the monthly norm of working time. Specific amounts of payment for work on a day off or non-working holiday can be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, an employment contract ... "You worked 222 hours at a rate of 136. Overtime 222-136 \u003d 86 Of them 72 hours of holidays, which are paid at a double rate of 5000 (salary) / 136 hours (January standard) = 36.76 rubles worth 1 hour of your work in January.36.76*72 hours*2=5293.44 rubles - holidays. LABOR AND WAGES ARE EXCLUDED FROM THE OVERTIME HOLIDAYS THE PRESIDIUM OF THE ALL-UNION CENTRAL COUNCIL OF TRADE UNIONS EXPLANATION dated August 8, 1966 N 13 / P-21 ON COMPENSATION FOR WORK ON HOLIDAYS 4. When calculating overtime hours, work done on holidays over working hours DECISION OF THE SUPREME COURT OF THE RUSSIAN FEDERATION dated November 30, 2005 N GKPI05-1341 "... Since the legal nature of overtime work and work on weekends and non-working holidays is the same, payment at an increased the amount at the same time both on the basis of Article 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 ... "So, from 86 hours of total processing, you need to subtract 72 hours of holidays, which we have already paid. 86-72 \u003d 14 hours - overtime work. According to Article 152 of the Labor Code of the Russian Federation, we pay for the first two hours work not less than one and a half times, for the next hours - not less than double the amount 2 hours*36.76*1.5=100.28 12 hours double the amount 12*36.76*2=882.24 Total for overtime work 100.28 + 882.24 = 982.52 rubles Calculate the entire salary for January For 136 hours - salary 5000 rubles + 5293.44 rubles (holidays) + 982.52 rubles (overtime) = 11275.96 rubles .(accrued) - 13% personal income tax = 9810.08 (on hand) Check the arithmetic.

In the material “Involving overtime work”, we talked about what overtime work is, how attraction to it is formalized, and what compensations for employees are provided for by labor legislation. One of the compensations is increased overtime pay. Today we will understand the rules of payment in various situations, since there are many questions, especially when such work is performed at night or on a non-working holiday.

General provisions for increased pay

Before talking about payment, we recall that overtime is considered work performed by an employee at the initiative of the employer outside the established working hours: daily work (shift), and in the case of summarized accounting of working hours - in excess of the normal number of working hours for the accounting period.

Article 152 of the Labor Code of the Russian Federation determines that such work is paid at an increased rate:

the first two hours - not less than one and a half times;

subsequent hours - no less than double the amount.

The specific amount of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract.

At the request of the employee, overtime work instead of increased pay can be compensated by providing additional rest time, but not less than the time worked overtime. At the same time, if an employee chooses rest as compensation, then the time worked overtime is paid in a single amount, like regular working time, and the rest period is not subject to payment.

minus st. 152 of the Labor Code of the Russian Federation in that it does not explain the procedure for determining the minimum one and a half and double amounts of overtime pay. Therefore, there are several calculation options.

1. Calculation based on the average monthly number of working hours per year.

The Ministry of Health, in Letter No. 16-4/2059436 dated July 2, 2014, expressed the opinion that when paying overtime, you can use the rules of Art. 153 of the Labor Code of the Russian Federation, according to which the minimum amount of double payment is a double tariff without taking into account compensation and incentive payments.

Then the hourly rate is used to calculate overtime pay. However, the procedure for calculating the hourly tariff rate from the established monthly rate in order to pay for overtime work is not established by the current legislation.

In the said letter, the department considers it expedient to calculate the hourly tariff rate by dividing the salary by the average monthly number of working hours, depending on the established length of the working week in hours. At the same time, the average monthly number of working hours is calculated by dividing the annual norm of working time (in hours) by 12. In 2017, the average monthly number of working hours with a 40-hour working week is 164.4 (1,973 / 12).

The use of this procedure for calculating the part of the salary per hour of work to pay for overtime work (at night or non-working holidays) allows you to receive the same pay for an equal number of hours worked in different months.

Example 1

The organization maintains a summarized . The employee has a salary of 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. Calculate processing fees.

The norm of working time with a 40-hour working week in 2017 is 1,973 hours. The average monthly number of working hours was 164.4 (1,973 hours / 12 months). Then the hourly rate will be equal to 152.07 rubles. (25,000 rubles / 164.4 hours).

Thus, overtime payment for March 14, 2017 will amount to 760.35 rubles. (152.07 x 1.5 x 2 h + 152.07 x 2 x 1 h), and for March 17, 2017 - 456.21 rubles. (152.07 x 1.5 x 2 h). Total - 1,216.56 rubles.

2. Calculation based on the normal number of working hours per month according to the production calendar .

In this case, in different months of the accounting period, the hourly rate will be different

Example 2

The employee has a salary of 25,000 rubles. In March 2017, he was involved in overtime work on March 14, 2016 for 3 hours and on March 17, 2017 for 2 hours. Calculate processing fees.

The number of working hours according to the production calendar of a 5-day 40-hour working week in March 2017 is 175. The employee's hourly rate was 142.86 rubles. (25,000 rubles / 175 hours).

Payment for the processing time for March 14, 2017 will amount to 714.3 rubles. (142.86 rubles x 1.5 x 2 hours + 142.86 x 2 x 1 hour), and for March 17, 2017 - 428.58 rubles. (142.86 rubles x 1.5 x 2 hours). In total, for overtime work in March 2017, the employee will receive 1,142.88 rubles.

Note that with the summarized accounting of working hours, you can use both the calculation of the daily rate indicated in the first example and the one given in the second, but it is necessary to fix the calculation procedure in the local regulatory act.

Features of payment for processing with the summarized accounting of working time

Based on Art. 104 of the Labor Code of the Russian Federation, the summarized accounting of working time is introduced when, under the conditions of production (work) for an individual entrepreneur, in an organization as a whole or in the performance of certain types of work, the established for this category of workers (including those employed in work with harmful and (or) dangerous working conditions) daily or weekly working hours. At the same time, the duration of working time for the accounting period (month, quarter, etc.) should not exceed the normal number of working hours.

The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For those who work part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

We note one more nuance: the time when the employee was absent from work for a good reason (for example, he was sick or was on vacation) is excluded from his working time norm. For example, a company has introduced a summarized accounting of working hours with an accounting period of six months. According to the production calendar in the second half of 2016, the employee must work 1,039 hours. From 14 to 27 November he was on annual leave . According to the calendar of the 40-hour working week, this is 80 hours (10 working days x 8 hours), therefore, the norm of working hours for this employee in the second half of the year will be: (1,039 - 80) = 959 hours. The time he works in excess of these hours will be overtime.

The procedure for introducing the summarized accounting of working time is established by the internal labor regulations. With this accounting, the calculation of overtime hours is carried out at the end of the accounting period.

The issue of payment for overtime work with summarized working time is regulated by the Recommendations on the use of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree of the USSR State Labor Committee No. 162, All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985.

in one and a half size - the first 2 hours, falling on average for each working day of the accounting period;

in double - the remaining hours of processing.

Example 3

The employee has a working time regime, which provides for summarized accounting (accounting period - 1 month). In March 2017, he worked 51 hours of overtime in 22 working days.

Please note: earlier, the Ministry of Health and Social Development expressed the opinion that the first 2 hours of overtime for the entire accounting period should be paid in one and a half times, and the remaining hours - at least double the amount (Letter dated 31.08.2009 No. 22-2-3363). However, in Decision No. AKPI12-1068 of October 15, 2012, the Supreme Court of the Russian Federation clarified that such a mechanism for paying overtime hours with a summarized accounting of working time contradicts clause 5.5 of the Recommendations. Since this letter is not of a regulatory nature and has no legal force, the payment procedure established in the Recommendations should be applied.

Difficult questions

Everything is simple when an employee works only during the daytime and does not work on holidays. Difficulties are caused by the calculation of the increased payment for processing, if it occurred at night or on a holiday. After all, work at night or on a holiday in itself should be paid at an increased rate.

Overtime at night

Recall that night hours are considered hours of operation that fell on the period from 22.00 to 6.00. Each hour of work at night is paid at an increased rate compared to work under normal conditions (Article 154 of the Labor Code of the Russian Federation). Surcharge for work during these hours cannot be less than 20% of the tariff rate for an hour of work at night (Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum amount of wage increases for work at night”).

We believe that there should be no difficulty in working overtime at night. It is necessary to calculate two additional payments to the employee: one for working at night, the other for processing.

Example 4

An employee worked 6 hours of overtime in May, 2 of which were at night. Employee salary - 35,000 rubles. Surcharge for night work in accordance with the Regulations on wages is 30% of the hourly wage rate for each hour of work.

1. We determine the hourly tariff rate - 218.75 rubles. (35,000 rubles / 160 hours (norm of working time in May 2017)).

2. Surcharge for overtime work will amount to 2,406.25 rubles. (218.75 x 2 hours x 1.5 + 218.75 rubles x 4 hours x 2).

3. Surcharge for work at night will be 131.25 rubles. (218.75 rubles x 2 hours x 30%).

The total salary of an employee for May will be 37,537.5 rubles. (35,000 + 2,406.25 - 131.25).

holiday overtime

The situation is somewhat more complicated with overtime that falls on holidays. Recall that the list of those is given in Art. 112 of the Labor Code of the Russian Federation. The following holidays are common throughout the country:

As a general rule, work on these days is subject to increased pay in accordance with the norms of Art. 153 of the Labor Code of the Russian Federation:

pieceworkers - at least at double piecework rates;

employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if work on a weekend or holiday was carried out within the monthly norm of working hours, and in an amount of at least a double daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if the work was done in excess of the monthly norm of working time.

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

How do you pay for overtime on holidays? This issue is especially interesting for employers who have a summarized accounting of working hours.

To begin with, let's turn to Explanations No. 13 / P-21, approved by the Decree of the USSR State Committee for Labor, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No. 465 / P-21. According to paragraph 4, when calculating overtime hours, work on holidays, performed in excess of the norm of working time, should not be taken into account, since it has already been paid in double size.

The Supreme Court in Decision No. GKPI05-1341 dated November 30, 2005 explained: both when working overtime, and when working on weekends and non-working holidays, the employee will carry out his labor activity in absolutely identical working conditions, namely during rest. And since the legal nature of overtime work and work on weekends and holidays is the same, payment in an increased amount at the same time on the basis of both Art. 152, as well as Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive.

Let's explain with an example.

Example 5

In May 2017, an employee worked according to a shift schedule for 20 days with a shift of 8 hours (1, 2, 4, 5, 7, 8, 10, 11, 13, 14, 16, 17, 19, 20, 22, 23, 25 , 26, 28, 29 May). According to the production calendar, the norm of working time in May 2017 is 160 hours. An employee, having worked 20 days, including a non-working holiday on May 1, worked 160 hours.

There is no overtime work in this accounting period, and work on a holiday must be paid at double the rate. But in this case, the employee does not have the right to provide another day of rest, since the work was carried out within the monthly norm of working time.

If the employee, according to the schedule, would have worked 21 days (plus May 31 to the named dates), then there would be an overtime of 8 hours (21 days x 8 hours - 160 hours). But it must be paid in a single amount, since May 1 (holiday) has already been paid in an increased amount (clause 4 of Clarification No. 13 / P-21).

And if the employee worked on May 31, for example, 10 hours, respectively, processing would be formed for 10 hours (20 days x 8 hours + 10 hours - 160 hours). In this case, the duration of work on the holiday on May 1 must be deducted from the total number of hours worked, and the rest must be paid as overtime hours. That is, out of 10 hours of processing, 8 are payable in a single amount, and 2 (10 - 8) in one and a half.

For your information: some employers with a summarized accounting of working hours do not understand how to compare whether processing coincided with a holiday or it was processing on some other day. But in this case, it is not necessary to calculate whether the holiday coincided with overtime work separately, since the shift work implies that the duration of daily work may vary, and the employer must ensure that the working time for the accounting period does not exceed the normal number of working hours ( article 104 of the Labor Code of the Russian Federation). Accordingly, everything will be visible at the end of the accounting period after counting the number of hours worked and holidays that fell on this period.

Dismissal and overtime

We all know that upon dismissal on the last working day, the employee is paid all the amounts due to him. When an employee is dismissed for whom a shift schedule has been established with a summarized accounting of working time, before the end of the accounting period, the question often arises about the availability of overtime work and, accordingly, their payment.

Legislatively, this issue is not regulated in any way, therefore, in practice, two methods are used:

1. They do not pay overtime at all, since it is not possible to determine whether the employee worked overtime or not. After all, the number of overtime hours is determined at the end of the accounting period, and it has not been fully worked out.

2. Check for overtime work even before the end of the accounting period and, if any, are paid accordingly. To do this, calculate the normal working hours for the actually worked part of the accounting period and compare it with the number of hours actually worked in this part. Moreover, you need to compare with the duration of working hours established for specific employees. For example, if the organization is located in the regions of the Far North, it is impossible to calculate the norm of working hours based on a 40-hour working week - a reduced duration of 36 hours should be applied (see, for example, the Appeal ruling of the Khabarovsk Regional Court dated 02.07.2014 in case No. 33 -3953/2014).

We believe that employers using the first method grossly violate labor laws. After all, Art. 99 of the Labor Code of the Russian Federation does not establish a ban on the calculation of processing in case of dismissal of an employee before the end of the accounting period. The specified norm only states that in the classical situation (when the entire accounting period has been worked out), processing in one month is compensated by underwork in others, and that is why it is possible to determine whether the employee worked overtime only at the end of the accounting period.

If the accounting period is not fully worked out, you need to calculate the number of hours worked as follows:

calculate according to the production calendar the norm of time from the first working day to the day the employee leaves (based on the normal working hours for a particular employee), excluding the time of his absence from the workplace, when he retained his place of work (temporary disability, vacation, etc.), as well as the work performed by the employee on non-working holidays in excess of the normal working time;

If the number of hours actually worked is more than the norm, then the employee worked overtime. To calculate the number of hours of such work, it is necessary to subtract the employee's time norm from the number of hours actually worked.

Example 6

The employee has a summarized accounting of working time with a monthly accounting period. The employee wrote a letter of resignation, the last working day is 04/24/2017. According to the time sheet for the period from 04/01/2017 to 04/24/2017, the employee worked 135 hours, while he was on sick leave for 3 days. Find out if there was overtime.

1. We calculate the norm of the employee's working time. For the period from 04/01/2017 to 04/24/2017 there were 13 working days. days (16 working days - 3 sick days). Accordingly, the norm will be 104 hours.

2. According to the time sheet for the said period, 135 hours were worked.

Since the employee actually worked more than the norm, there were 29 hours of overtime (135 - 104). These hours are subject to increased payment in accordance with Art. 152 of the Labor Code of the Russian Federation.

Summarize

Overtime work is subject to increased pay. Difficulties are caused by processing on holidays and at night, as well as with the summarized accounting of working time. In case of overtime work at night, both the actual hours of work at night and overtime are subject to payment. But if overtime work on a holiday is included in the norm of working time, it is paid in a single amount, since work on a holiday in itself is already paid at an increased rate. If overtime is not included in the norm of working time, then it is paid according to the general rules. In addition, upon dismissal of an employee with a summarized accounting of working hours, before the end of the accounting period, it is necessary to establish the presence of processing, and if it took place, pay in accordance with Art. 153 of the Labor Code of the Russian Federation.

Here are the main characteristics of overtime work (Article 99 of the Labor Code of the Russian Federation). It is carried out at the initiative of the employer. If the employee was late of his own free will , not having time to complete the planned volume, there is no talk of overtime.

Overtime work goes beyond the duration of working time (daily work, shift). With summarized accounting - in excess of the normal number of working hours for the accounting period, enshrined in the internal regulations (Article 104 of the Labor Code of the Russian Federation).

Such work is not systematic (letter of Rostrud dated 07.06.2008 No. 1316-6-1). It is not allowed for individual workers.

Overtime work should not last for each employee more than four hours for two consecutive days and 120 hours a year (part 6 of article 99 of the Labor Code of the Russian Federation).

Time worked overtime must be reflected in the time sheet (for example, in the form No. T-12 or No. T-13, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1). Overtime hours in the timesheet should be marked with the letter code "C" or the digital "04", under which the number of hours of processing is indicated.

Overtime Examples

The duration of overtime work is considered differently in cases where a person works in shifts or in a normal 8-hour day.

Example
An accountant has a five-day working week and an eight-hour working day from 9.00 to 18.00 (with a lunch break from 13.00 to 14.00). The manager asked the accountant to stay until 20.00 to prepare a report for him.

The time interval from 18.00 to 20.00 in this case is overtime work.

Consider an example where a company keeps a summary record of an employee's working time.

Example
An employee works in an organization with summarized working hours. The accounting period is a quarter. Normal working hours are 40 hours per week. To calculate the number of hours worked overtime, we compare the normal working hours for a given employee and the number of hours actually worked in the accounting period (indicated in the time sheet). In the first quarter of 2015, according to the production calendar for a 40-hour working week, the norm of working hours is 454 hours: in January - 136 hours, in February - 159, in March - 159. According to the schedule, the employee worked 135 hours in January, 160 in February, in March 164. Total - 459 hours. That is 4 hours he worked overtime.

Overtime pay

Consider how to pay overtime. Specific amounts of payment can be established by a local regulation or a collective or labor agreement. Overtime work is paid at an increased rate:

• the first two hours of processing are paid at least one and a half times,
• subsequent hours - at least twice the amount (Article 152 of the Labor Code of the Russian Federation).

Some vagueness of the wording "one and a half" and "double size" of payment often causes difficulties for the accountant. The judges of the Supreme Court tried to clarify (Decision No. GKPI07-516 dated June 21, 2007). They told me how to pay for overtime. The order is:

• pieceworkers - for the first two hours at least one and a half piece rates, and for subsequent hours - at least double;
• employees whose work is paid at daily or hourly rates - in the amount of one and a half daily or hourly tariff rates for the first two hours, and for the following hours - in the amount of a double daily or hourly tariff rate;
• salaried employees - in the amount of one and a half hourly rate (part of the salary for a day or hour of work) in excess of the salary for the first two hours of work, for subsequent hours - at a double hourly rate in excess of the salary.

But it is necessary to distinguish between overtime work and work on weekends and holidays.

Example
Locksmith works 5 days a week - from Monday to Friday from 9.00 to 18.00. To eliminate the accident, he was called to work on Saturday from 10.00 to 20.00. That is, the locksmith worked on a day off (Article 153 of the Labor Code of the Russian Federation). Such work is not overtime. If a locksmith receives a salary and has worked out a monthly norm of working time, then work on a day off is paid in the amount of at least double the hourly rate in excess of the salary (part 1 of article 153 of the Labor Code of the Russian Federation). Work performed on public holidays is not considered overtime.

But back to overtime. The opinion on how to determine the hourly tariff rate is communicated by the letter of the Ministry of Health of Russia dated July 2, 2014 No. 16-4 / 2059436. The order of this indicator is not regulated. This means that it can be established by a collective agreement, an additional agreement to an employment contract, an internal local act.

The Ministry of Health recommends determining the hourly tariff rate by dividing the employee's salary by the average monthly number of working hours, depending on the established length of the working week in hours. In this case, the average monthly number of working hours is calculated by dividing the annual norm of working hours in hours by 12. According to the production calendar for 2015, the average monthly number of working hours will be:

• with a 40-hour working week - 164.25 hours (1971 hours: 12 months);
• with a 36-hour working week - 147.78 hours (1773.4 hours: 12 months);
• with a 24-hour working week - 98.38 hours (1180.6 hours: 12 months).

This calculation is because an employee can receive the same pay for overtime work performed in different months. Let us give examples of calculating the hourly tariff rate.

Example
The salary of an employee is 50,000 rubles. In 2015, with a 36-hour working week, the average monthly number of working hours will be: 147.78 hours (1773.4 hours: 12 months). The hourly wage rate of an employee: 50,000: 147.78 = 338.34 rubles.

And here is another situation when an employee works part-time.

Example
An employee is assigned a part-time job of four hours. The manager asked me to work an additional four hours. Thus, the working day of the employee was eight hours.

Time outside the established period is considered overtime work, which is paid according to labor legislation.

When summarizing the accounting of working time, one should be guided by clause 5.5 of the "Recommendations on the use of flexible working hours at enterprises, institutions and organizations of the sectors of the national economy" (approved by the Decree of the USSR State Committee for Labor No. 162, All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985) - part that does not contradict the Labor Code of the Russian Federation. Overtime hours are calculated at the end of the accounting period (month, quarter, half year, year). Exceeding the established norm for the reporting period as a whole (and not on individual days) will be considered overtime work. Having determined the number of working days in the accounting period, you need to pay for the first two hours that fall on average on each working day of the accounting period, at least one and a half times, and the next hours - at least twice the amount.

Example
An organization has a summarized accounting of working hours, the accounting period is a quarter. According to the production calendar in the second quarter, the employee must work 487 hours. According to the results of the quarter, it turned out that in April he worked 172 hours, in May - 170 hours, and in June - 150 hours. Total 492 hours (172 + 170 + 150).

Therefore, in the second quarter, the employee worked 5 hours of overtime.

Example
The organization has a summarized accounting of working time, the accounting period is half a year. According to the production calendar, the second half of the year accounts for 1046 hours. From April 1 to April 14, the employee was on regular vacation.

According to the calendar of the 40-hour working week, this is 80 hours (10 working days x 8 hours working days), which means that the norm of working time for an employee in the second half of the year will be 966 hours (1046 - 80). Time worked in excess of these hours will be overtime. Vacation time is excluded.

At the request of the employee, instead of paying for overtime work, additional rest time can be provided - according to the duration of at least overtime worked (152 of the Labor Code of the Russian Federation). For example, 5 hours worked overtime - additional rest time is also at least 5 hours. Overtime is paid at the same rate. It makes sense to fix the chosen compensation option, rest or payment, in the order for involvement in overtime work, against the signature of the employee. And by the way, the employer is not obliged to allocate additional rest time at a convenient time for the employee. Of course, it is better for the parties to agree. Additional rest time is not paid.

Example
The salaries of managers Petrov and Sidorov are 30,000 rubles. On August 3, 2015, they worked overtime for 3 hours. Petrov, instead of monetary compensation for overtime work, took additional rest time - he came to work 3 hours later. Sidorov chose payment. Overtime is paid in the organization as follows: for the first 2 hours at one and a half times, for the next hours - at double. The norm of working hours in 2015 according to the production calendar is 1971 hours.

The hourly part of the salary of employees is 182.65 rubles. (30,000 rubles: (1971 hours: 12 months)). For 3 hours worked overtime, they earned:

• Petrov - 547.95 rubles. (182.65 rubles / h x 3 h),
• Sidorov - 913.25 rubles. (182.65 rubles/hour x 2 hours x 1.5 + 182.65 rubles/hour x 1 hour x 2).

Consider how to calculate overtime for a pieceworker.

Example
On August 3, 2015, a piece worker worked overtime for 3 hours, during which time he produced 5 parts: in the first hour - 2 pieces, in the next 2 hours - 3 pieces. Each detail is paid in the amount of 500 rubles. Overtime work in the organization is paid for the first 2 hours at a rate of one and a half, for subsequent hours - at a double rate.

For overtime worked, the pieceworker will receive: 4,500 rubles. (500 rubles/piece x 2 pieces x 1.5 + 500 rubles/piece x 3 pieces x 2).

Elena Galichevskaya,
expert of the School, company SKB Kontur

Managers of enterprises are interested in whether an order is needed to pay overtime. There is no indication that the design requires the issuance of a separate order by the head. The main requirement is the written consent of the employee to work in excess of the norm.

An exception is the cases listed in Part 3 of Art. 99 of the Labor Code of the Russian Federation. The consent of the employee may not be asked if:

• there is a need to prevent an accident or natural disaster;
• involve an employee to eliminate a breakdown that interferes with the enterprise's water supply, lighting, communications, transport and other communications;
• an emergency arose, martial law was introduced, etc.

Despite the fact that in the above cases, the written consent of the employee for overtime work is not necessary, processing must be issued and paid.

For payment, overtime in the time sheet is indicated by the code "C" or "04". The basis for payment of overtime hours is the time sheet.

The following categories of employees have the right to refuse overtime work:

• disabled people;
• women raising children under the age of three;
• a parent raising a child under five years of age alone;
• citizens raising children with disabilities;
• staff caring for a sick relative.

Such employees must be informed in writing about the possibility of waiving overtime work. This information can be specified in the order. The heads of organizations should be aware that it is forbidden to involve pregnant employees and underage citizens in extracurricular work.

How much and how are overtime paid?

Often the heads of organizations are interested in how much to pay for overtime worked by an employee? For more clarity, we have placed a table:

The amount of remuneration for extracurricular work indicated in the table is considered to be the minimum, that is, the employer does not have the right to pay less. But the amount of payment for work in excess of the norm can be increased by the head of the enterprise. Information about this should be indicated in the local act of the company or the employment contract with the employee.

If the employee does not mind, the organization can compensate him for the time worked in excess of the norm with non-monetary funds, but with an additional day off. The duration of the non-working period cannot be less than the time spent on work. But such overtime work is paid at a single rate.

If processing is the employee's own initiative, then such work is not overtime and is not paid.

How to determine the amount of overtime worked

The employer is obliged to keep records of the duration of overtime work of employees.

The hours of processing indicated in the time sheet are calculated for the corresponding day. The exception is the summarized accounting of working hours. In this case, the calculation occurs at the end of the accounting period.

What methods of accounting for working hours exist

The choice of the method of accounting for labor time is the concern of managers. Much in this matter depends on the scope of the organization. The selected type of accounting must be fixed by the director of the company in the internal regulations. There are the following types of accounting:

• daily;
• weekly;
• summarized.

With summarized accounting, a deviation in the duration of working hours during the day, week or month is possible. The main requirement: at the end of the accounting period, the employee must have worked the number of hours in accordance with the approved norm.

The standard working day is 8 hours. With a five-day working week, the working time limit reaches 40 hours. But there are exceptions. If a person works in a shift, his working day can last 12 hours. For some categories of employees, a shortened working day may be established. In this case, their working week is 24-36 hours. You can find out how much time a worker should work with a normal or shortened working day per month, quarter and year using the production calendar. Using a regular calculator, processing will be easy to calculate.

In the case of daily accounting, overtime or undertime is recorded within one day. The payment for labor is calculated for each day of processing separately. And overtime (payment) is issued at the end of the month.

Overtime pay: example

Consider a specific example of how to calculate overtime (2019). Manager Barulin V.M. worked 3 hours overtime on 03/03/2019 and 4 hours on 03/10/2019. His hourly earnings are 140 rubles. The first two hours of each processing should be paid at one and a half times. The rest of the time is double. The amount will be:

Barulin V.M. 1680 rubles will be credited. for extra work.

With the summarized accounting of working time, overtime work (payment) should be assessed as follows: overtime hours worked are calculated based on the results of the accounting period. The first two hours of labor are paid at least one and a half times. The rest of the time is double.

How is overtime paid on salary?

In Art. 152 of the Labor Code of the Russian Federation there is no information on how much to take into account. Therefore, many employers are wondering whether to take into account only the salary or the average income along with bonuses and allowances. Often, when calculating overtime, managers take a double rate as a minimum. Incentive and compensation payments are not taken into account. Overtime is paid with bonus payments only if the employer has established such a procedure.

If such an order is not established, then the cost of an hour is equal to the salary divided by the number of standard hours in the accounting month according to the production calendar. For a total accounting period of more than one month, it is necessary to determine the average cost of an hour for the entire period (for example, salary income for a quarter divided by the time rate for a specified quarter). The calculation of overtime must be made from the resulting cost per hour.

What are the rules for overtime pay for shift work?

Consider how overtime is paid for shift work. If a worker works in shifts, his wages can be calculated using either hourly rates or wages.

In the first case, overtime is calculated as follows: the number of hours worked for a certain period is multiplied by the established rate.

If the organization uses the salary system, then every month the employee is transferred the same amount of remuneration.

How is overtime pay calculated?

Citizens working piecework are paid for each piece they make. Pieceworkers are paid overtime based on how many parts they produce outside of normal hours and how long they work overtime. Cash is paid without taking into account one and a half or double bonuses.

Example: Kurochkina A.N. works in a factory. She works part time. For each manufactured part, she is paid 400 rubles. On 03/09/2019, she worked 4 hours overtime, having made 5 parts during this time: 2 pcs. - for the first 2 hours and 3 pcs. - for the remaining 2 hours. Payment depends on the number of parts produced and on the time worked in excess of the norm. So the calculation is:

(400 rubles × 1.5 × 2 pcs.) + (400 rubles × 2 × 3 pcs.) = 1200 rubles + 2400 rubles = 3600 rubles.

How is overtime paid by the hour?

Consider how overtime is paid for hourly wages. The average hourly earnings are specified in the employee's employment contract. Payment depends on whether the organization has established the summarized accounting of working hours. The rates are the same as for salaries.

Examples:

With a five day work week.

Commodity manager Fedorova O.V. the tariff rate is set at 150 rubles per hour. She has a five-day work week.

Overtime in March 2019, she worked 5 hours: 2 hours on March 12, 3 hours on March 19.

The organization has a consolidated accounting of working hours. The accounting period is 1 month.

(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 3 hours) \u003d 450 + 900 \u003d 1350 rubles. The total payment for processing in March (2019) will be 1,350 rubles.

With shift work schedule.

The cutter Karyagina N.V. has a tariff rate of 150 rubles per hour. The work schedule is changeable.

The organization uses the summarized accounting of working hours. The accounting period is 3 months.

In January, she worked 143 hours (+7 hours overtime), in February - 158 hours (+ 7 hours overtime), and in March - 149 hours (-10 hours to the norm of hours of the month). In just three months, Karyagina worked 450 hours. The norm of time for this quarter was 446 hours, which means that processing for the quarter was 4 hours.

Overtime calculation will be as follows:

(150 rubles × 1.5 × 2 hours) + (150 rubles × 2 × 2 hours) \u003d 450 + 600 \u003d 1050 rubles.

But for the hours worked in January and February, the employee has already received a single payment, therefore, at the end of the accounting period, processing in January and February must be paid according to the principle (there is no processing for March): (150 rubles × 0.5 × 2 hours ) + (150 rubles × 1 × 2 hours) = 150 +300 = 450 rubles.

The Labor Code regulates overtime work, the procedure for its accounting and payment. For hours worked in excess of the norm in the reporting period, remuneration is made at an increased rate. An alternative option is to give the employee time off. It is necessary to focus on daily processing, and in case of summarized accounting - on the result of working out for a month or another accounting period.

How to arrange processing

Working time standards are approved by the Labor Code in Art. 91. Normal working time is 40 hours per week (in some cases 36 hours). Payment for overtime work according to the Labor Code of the Russian Federation in 2018 is made within 120 hours a year. Exceeding this indicator is considered an offense. Over a two-day interval, processing cannot be more than 4 hours. For part-time workers, overtime is calculated daily.

To involve an employee in work after the end of the shift, the company's management must obtain the written consent of the employee. Overtime work is paid on the basis of the order. Consent and order are issued in any form. Employees under the age of 18 may not be recruited to work beyond the normal length of time. The ban also applies to pregnant women.

Overtime pay rules

Legislation stipulates the minimum coefficients used to calculate compensation for excess work. The employer has the right to increase them. For this, new tariffs are approved by an internal act. When calculating the amount of processing, it is necessary to focus on the provisions of Art. 152 of the Labor Code of the Russian Federation - payment for overtime work for the first 2 hours is carried out using a coefficient of 1.5, for each subsequent hour a coefficient of 2 is used.

If overtime falls on a weekend or holiday, different rules apply. These days are excluded from the overtime calculation period. They are remunerated as work on holidays, regardless of the total number of hours worked that day. Overtime pay is always paid excluding public holidays and public holidays.

Calculation algorithm in practice

An example for the case of summarized accounting of hours worked.

Initial data:

• the employee has a standard working time of 40 hours in 5 days;
• hourly payment is applied, the tariff rate is 431 rubles;
• in the period from April 16 to April 22, 2018, the excess of the working hours was recorded on Friday - instead of 8 hours, the employee spent 12 hours at the workplace.

To calculate, the accountant needs to know how overtime is paid according to the Labor Code , what rules are approved by the local act of the enterprise. If the standard size of the coefficients is applied, then the salary for April will be calculated according to the following scheme:

1. The final indicators of processing are displayed. To do this, the actual time worked according to the time sheet is compared with the norm for a particular month. According to the production calendar, the April standard is 167 hours. The timesheet shows 171 hours. Payment for overtime work according to the Labor Code of the Russian Federation will be calculated for 4 hours (171 - 167).
2. The calculation of the cost of the first two hours of processing gave a result of 1293 rubles. (2*431*1.5).
3. The cost of the remaining excess hours is 1724 rubles. ((4-2)*431*2).
4. Time worked within the norm will be paid in the amount of 71,977 rubles. (167*431).
5. The salary and overtime payment in April 2018 according to the statement will be the total amount of 74,994 rubles. (1293+1724+71977).

An example of calculating processing time with holidays present in the calculated interval.

The billing period is June 2018. The employee was involved in work on June 9 (at 10 o'clock), June 12 (at 6 o'clock) and June 13 - at 10 o'clock. The norm for June 9 is 7 hours (pre-holiday working day), June 12 is a holiday, June 13, the standard working time should be at the level of 8 hours. How is overtime paid?

• processing for June 9 is equal to 3 hours (10-7);
• for June 12, a double tariff will be applied, as for a holiday, this day is excluded from the calculation of excess time;
• processing on June 13 was 2 hours (10-8);
• 5 hours (3+2) are payable as overtime;
• at a coefficient of 1.5, earnings for 2 hours will be calculated, at a coefficient of 2 - 3 hours.

An example of how overtime is paid for shift work.

The chef goes to work on schedule 2 through 2. Each shift lasts 11 hours. Every month he has to work 15 shifts. When the partner fell ill, the specialist had to replace him - as a result, 3 shifts were additionally worked in the billing month. The monthly salary is 41,500 rubles. The procedure for the accountant:

• the norm of working out for the accounting period (month) is displayed, it is equal to 165 hours (15 * 11);
• the fact is compared with the norm - the timesheet shows 198 hours (18 * 11), which is 33 hours higher than the norm (198-165);
• the hourly rate is displayed - 251.52 rubles. (41 500/165);
• overtime work is paid according to the following rules - 754.56 rubles are accrued for the first two hours. (2 * 251.52 * 1.5), for the next hours 15,594.24 rubles. ((33-2)*251.52*2).