In accordance with article 104 of the Labor Code of the Russian Federation, when, according to the conditions of production (work) in the organization as a whole or when performing certain types The daily or weekly working hours established for this category of workers cannot be observed; it is allowed to introduce summarized accounting.Among budgetary organizations, the use of summarized recording of working hours is most often found at ambulance stations and in health care institutions that have hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. We will talk in this article about how to pay for the work of employees who have a cumulative record of working hours.
What is specialsummarized accounting
working hours?
In accordance with the Labor Code work time- this is the time during which the employee must perform labor duties in accordance with the internal labor regulations and the terms of the employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 of the Labor Code of the Russian Federation).
The employer approves the internal regulations taking into account the opinion of the representative body of the employees of the organization ( Art. 190 of the Labor Code of the Russian Federation). In addition, in accordance with Art. 22 of the Labor Code of the Russian Federation the employer is obliged to acquaint employees against signature with the adopted local regulations directly related to their work.
Depending on the specifics of the work, the employer can keep a daily, weekly or summarized record of working hours.
The peculiarity of the summarized accounting is that the accounting of working hours, in contrast to the daily and weekly, allows for a deviation of the duration of working hours per day and within a week from that established for this category of workers. At the same time, overwork on some days (weeks) can be repaid by a deficiency on other days (weeks) so that, within a certain accounting period, the total duration of working time does not exceed the normal number of working hours for this period ( Art. 104 of the Labor Code of the Russian Federation). Thus, the fulfillment of the labor standard - working off the standardized number of working hours - is ensured not in a week, but for a longer period (month, quarter, year).
How is cumulative accounting established?
According to Art. 104 of the Labor Code of the Russian Federation the procedure for introducing the summarized accounting of working hours is established by the internal labor regulations. It is introduced on the basis of the order of the head of the organization as a whole or for certain categories of employees, when performing certain types of work.
For some categories of employees, the summarized accounting of working hours is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the Specifics of the Working Time and Rest Time of Crew Members (Civilian Personnel) of Support Vessels of the Armed Forces of the Russian Federation, approved by By order of the Ministry of Defense of the Russian Federation of May 16, 2003 No. 170 , the summarized accounting of working hours is established for the crew members of ships.
Regulations on the specifics of the working hours and rest hours of drivers(hereinafter - the Regulation), approved by By order of the Ministry of Transport of the Russian Federation of August 20, 2004 No. 15 , the summarized accounting of working hours is established for drivers of health care institutions. In accordance with Clause 12 of the Regulations for ambulance drivers, the duration of daily work (shift) can be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.
Necessary conditions for the calculation wages
The introduction of summarized accounting in an organization involves the establishment of:
The length of the accounting period (month, quarter, year);
Working hours for the accounting period;
Work schedule.
Accounting period. As mentioned above, the accounting period can have any duration - a month, quarter, half a year, but no more than a year ( Art. 104 of the Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.
The rate of hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers on the basis of the production calendar.
For example, the allowable duration of daily work medical professionals listed in Art. 350 of the Labor Code of the Russian Federation- no more than 39 hours a week. Besides, Decree of the Government of the Russian Federation of February 14, 2003 No. 101 "On the duration of the working time of medical workers, depending on their position and (or) specialty", adopted in accordance with this article, established an even shorter working time for some categories of medical workers - from 36 to 24 hours per week. In a health care institution, a summarized recording of working hours is established, the accounting period is a year. The norm of working hours by production calendar for 2008:
With a 36-hour week - 1,793 hours;
In a 24-hour week, 1,193 hours.
Considering the above, an employer - a health care institution must determine the norm of hours for certain categories of medical workers no more than those listed above, that is, 1 793 or 1 193 hours.
Schedule ... The employer is obliged to organize the work in such a way that the employee, who is assigned the summarized recording of working hours, fully worked the standard of working hours for the accounting period. For this, a shift schedule is developed for the accounting period, in which the start and end times of work, the duration of the shift, and the time of rest between shifts are determined.
The shift schedule is approved by order of the head, taking into account the opinion of the elected trade union body of the organization, if any, and is brought to the attention of employees no later than a month before it is put into effect ( Art. 103 of the Labor Code of the Russian Federation). The duration of work according to the shift schedule cannot exceed the norm of working hours in the accounting period.
At the same time, it is unacceptable that the work time is not completed up to the norm.
When drawing up a shift schedule, you need to remember that work for two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).
Remuneration for labor in the summarized accounting
With the summarized accounting of working time, as a rule, a time-based wage system is used - hourly wage rates or official salaries.
Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulation on remuneration.
If the institution uses hourly wage rates, then the employee's salary for the month is calculated based on the hours he actually worked in that month.
The institution has introduced a summarized accounting of working hours with an accounting period of one year. The employee's hourly rate is 35 rubles. According to the shift schedule, he works 24 hours a day. In August 2008, he completed seven work shifts according to the schedule.
Actual working hours in August - 168 (24h x 7 shifts).
The salary accrued to the employee in August amounted to 5,880 rubles. (168 h x 35 rubles).
If an employee has an official salary, then he is paid in full, provided that all shifts are worked out in accordance with the schedule. If he has not worked in full for a month, then his salary is calculated in proportion to the time worked. V in this case the accountant needs to calculate the hourly wage rate, which is determined from the standard number of working hours in a month.
The normative number of working hours in a month can be calculated based on the norm of working hours in hours:
This year;
In the accounting period;
This month.
The legislation does not establish the procedure for calculating the hourly tariff rate, therefore it must be fixed in collective agreement or in the regulation on remuneration.
The organization has introduced a summarized accounting of working hours with an accounting period of a quarter. The driver is paid based on the official salary in the amount of 13,000 rubles. According to the shift schedule, he works 12 hours a day. In August 2008, he worked 10 shifts instead of 14. The organization has a 40-hour work week.
Let's calculate the driver's salary for August.
Option 1. The hourly wage rate is calculated based on the standard working time for the year. The norm of working hours for 2008 is 1,993 hours.
The normative number of working hours per month is 166 (1,993 hours / 12 months).
The actual number of working hours per month is 120.
The employee's hourly rate is 78.31 rubles. (13,000 rubles / 166 hours).
The salary for August will be 9 397.20 rubles. (78.31 rubles x 120 h).
Option 2. The hourly wage rate is calculated based on the standard working time for the accounting period. The working time norm for the II quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.
The normative number of working hours per month is 164 hours (493 hours / 3 months).
The employee's hourly rate is 79.27 rubles. (13,000 rubles / 164 hours).
The salary for August will amount to 9,512.40 rubles. (79.27 rubles x 120 h).
Option 3. The driver's hourly rate is calculated based on the monthly working time according to the 40-hour schedule working week... Working hours for August 2008 in accordance with the production calendar for 2008 is 168 hours.
The employee's hourly rate is 77.38 rubles. (13,000 rubles / 168 hours).
The salary for August will amount to 9,285.60 rubles. (77.38 rubles x 120 hours).
Overtime work
With the summarized accounting, an employee in certain periods of time can process the working time norm ( h. 1 tbsp. 104 of the Labor Code of the Russian Federation). However, such overtime is considered overtime only if it occurs after the end of the reference period ( h. 1 tbsp. 99 of the Labor Code of the Russian Federation). At the same time, overtime work should not exceed four hours for each employee for two days in a row and 120 hours per year ( Art. 99 of the Labor Code of the Russian Federation).
Work performed in excess of the normal number of hours worked during the reference period shall be paid as overtime in accordance with Art. 152 of the Labor Code of the Russian Federation... For the first two hours it is paid at least in one and a half amount, and for the next hours - at least in double. Higher remuneration for overtime work can be determined by collective or labor agreements, as well as local regulations.
For example, if the accounting period is a quarter, then in some months of the quarter, the employee may work more than the normal number of working hours, but if after the end of the third month of the quarter, the actual hours of work exceed the standard, they must be paid in accordance with labor laws.
The employee has a 40-hour work week. Its hourly wage rate is 100 rubles. The employee works in the mode of summarized accounting of working hours. The accounting period is a quarter. Working hours in the III quarter of 2008 - 528 hours (July - 184 hours; August - 168 hours; September - 176 hours).
According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.
It will amount to 19,000 rubles in July. (100 rubles x 190 h), in August - 16 800 rubles. (100 rubles x 168 h).
According to the results of the accounting period, the employee will work 533 hours (190 + 159 + 184), which exceeds the norm by 5 hours (533 - 528). Since the excess takes place at the end of the accounting period, these hours are overtime work. 2 hours of overtime are paid at least 1.5 times, and the remaining 3 hours (5 - 2) are paid at least twice.
Thus, the salary for September will be:
At the tariff rate - 17,900 rubles. (RUB 100 x 179 h);
Overtime payment - 900 rubles. (100 rubles x 2 hours x 1.5 + 100 rubles x 3 hours x 2).
The total salary for September will be 18,800 rubles. (17 900 + 900).
Work at night
According to Art. 96 of the Labor Code of the Russian Federation night time is considered to be from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work under normal conditions ( Art. 154 of the Labor Code of the Russian Federation).
Decree of the Government of the Russian Federation of July 22, 2008 No. 554 "On minimum size increase in wages for work at night ”, it was stated that every hour of work at night is paid with an increase in the tariff rate of at least 20%.
For employees of health care institutions, the additional payment for night work is set at 50% of the hourly wage rate or the official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).
The health care facility has a cumulative record of working hours for ambulance drivers. The supplement for night work is 50% of the hourly wage rate. In August 2008 the driver worked 180 hours, of which 42 hours at night. The hourly rate is 68 rubles. The accounting period is a month.
Let's calculate the driver's salary.
Let's determine the number of hours worked overtime:
The working hours in August 2008 according to the production calendar is 168 hours. The total number of overtime hours in this month is 12.
Daytime wages will amount to 9 384 rubles. ((180 h - 42 h) x RUB 68) (single overtime has already been taken into account).
Salary for night hours - 4,284 rubles. (42 h x 68 rubles x 1.5).
Payment for the first two hours of overtime work - 68 rubles. (68 rubles x 0.5 x 2 h), payment for the rest of the hours - 680 rubles. (68 rubles / h x 1.0 x 10 h).
The total amount of the employee's salary for August 2008 will be 14,416 rubles. (9 384 + 4 284 + 68 + 680).
Weekend and non-working holidays
If the employee's shift according to the schedule falls on a holiday, then his work is paid in accordance with Art. 153 of the Labor Code of the Russian Federation:
For tradesmen - not less than double piece rates;
Employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage rate;
To employees receiving a salary (official salary):
in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or a non-working holiday was performed within the monthly norm of working time;
in the amount of not less than double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.
The specific amount of remuneration for work on a weekend or a non-working holiday can also be established by an employment contract, collective agreement or other local normative act, adopted taking into account the opinion of the representative body of employees.
At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable.
In accordance with Clarification of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13 / P-21(hereinafter - the Clarification) work on holidays with the summarized accounting of working hours is included in monthly rate working time. Payment is made to all employees for the hours actually worked on a holiday. When a holiday falls on a part work shift, then the hours actually worked on a holiday are paid in double amount (from 0 hours to 24 hours).
The institution has a summarized accounting of working hours for the watchmen. The supplement for night work is 20% of the hourly wage rate. In May 2008, the watchman S. A. Ivanov worked 159 hours, of which 42 hours at night and 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.
Let's calculate the watchman's salary.
The norm of hours in May 2008 is 159, since the work by S. A. Ivanov was performed within the monthly norm, the payment for holiday hours is made in the amount of a single hourly rate in excess of the salary.
Payment for holiday hours will be 480 rubles. (10 h x 48 rubles).
Payment for actual hours of work - 5 616 rubles. ((159 hours - 42 hours) x 48 rubles).
The total amount of the employee's salary for May 2008 will amount to 8,515.2 rubles. (480 + 2 419.20 + 5 616).
For employees with a cumulative record of working hours, work on holidays is included in the monthly norm of working hours, and they must fulfill this norm, including work on non-working holidays. Consequently, when calculating overtime hours, work on holidays, performed in excess of the working time norm, should not be counted, since it has already been paid in double amount. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Clarifications, Decision The Supreme Court RF dated 30.11.2005 No. GKPI05-1341).
Let's change the conditions of example 5. Ivanov worked 172 hours in May.
In this case, the actual hours worked exceed the monthly norm, therefore, the payment for the holiday hours must be made in the amount of at least double the hourly rate in excess of the salary.
Payment for holiday hours will be 960 rubles. (10 h x 48 rubles x 2).
Payment for night hours - 2,419.20 rubles. (42 h x 48 rubles x 1.2).
Payment for actual hours - 6 240 rubles. ((172 hours - 42 hours) x 48 rubles).
The number of overtime hours in May for Ivanov is 13 (172 - 159). We only have to pay for 3 hours (13-10), since 10 hours have already been paid in double amount.
Overtime pay will be 96 rubles. (RUB 48 x 2 hours x 0.5 + RUB 48 x 1 hour x 1) (single overtime has already been taken into account).
Summarized accounting under article 104 of the Labor Code of the Russian Federation is allowed if the daily or weekly working time cannot be met. Using examples, we will show how to calculate and pay for working hours if an employee has a summarized recording of working hours in 2019, including with a shift schedule.
With the summarized accounting, the duration of working hours may deviate from the established norm. How to compensate for overwork >>>
Summarized recording of working hours: general rules
First, the employer chooses an accounting period - month, quarter, six months or a year - and makes sure that the hours worked by employees do not exceed the norm for the accounting period. At the same time, in a day, week or month, company employees can work different amount hours. In some periods not exceeding the accounting period, employees work more than according to the norms of the production calendar, in some less. Overtime work within a predetermined period is considered overtime work. This will have to be taken into account when calculating wages and average earnings.
Most often, the summarized accounting is carried out on a monthly basis. And during this period, the norm for the production calendar must be worked out. The maximum duration of the accounting period is a year (part 1 of article 104 of the Labor Code of the Russian Federation).
An example of summarized accounting of working hours:
Alfa LLC introduced a summarized accounting of working hours for drivers engaged in intercity transportation. The accounting period is a month. This was reflected in the Labor Regulations as follows.
In February, the driver Yu.I. Kolesov worked for 143 hours. Kolesov belongs to the category of employees in respect of whom a 40-hour working week is established (part 2 of article 91 of the Labor Code). Therefore, according to the production calendar, its working time rate for February is 18 working days (143 hours).
Thus, in the accounting period, the established norm of working time was not exceeded.
Work schedule for the summarized accounting of working hours in 2019
After the accounting period is selected and the working time rate is calculated, a work schedule is developed. It must be composed in such a way that the employee fully fulfills the norm during the accounting period. For this, a shift schedule is being developed, in which the start and end times of work, the duration of the shift, and the time of rest between shifts are determined.
Please note that the views of the union or other representative body of employees should be considered before scheduling. Of course, provided that there is such a body. What features of shift work to take into account when approving shift schedules >> The main thing that must be taken into account in the schedule is that the duration of working hours should not exceed the established norm (part 2 of article 91 of the Labor Code of the Russian Federation). With the summarized accounting, when determining the normal number of working hours, it is necessary to take into account the features from Article 104 of the Labor Code of the Russian Federation.
The graph does not have a typical form. Therefore, the company has the right to establish its own form for the document in. It can also be designed as an attachment to the local normative act, which introduced a shift mode of operation. It can be a collective agreement, labor regulations, etc. The second common option, how to properly keep a schedule for the summarized accounting of working time in 2018, is to approve it as a separate document by order of the head of the organization.
Determine the total working time according to the production calendar based on the normal working week established for a certain category of employees. For example, according to general rule the normal working week is 40 hours, for employees under the age of 16 - no more than 24 hours a week (part 2 of article 91, paragraph 2 of part 1 of article 92 of the Labor Code). When should the normal duration be reduced >>>
Switching to the summarized accounting of working hours in 2019 with a shift schedule
How the company takes into account working hours should be indicated in internal local documents. For example, in . It lists the positions of personnel for which the accounting of working hours is summarized, as well as the responsibilities of employees who collect data on hours worked.
For example, in 2019, the company's management decided to transfer certain categories of employees to the summarized accounting of hours worked. Then an order will be required to change the rules of the internal labor schedule. But first you have to agree new order with a representative body of workers (trade union). Employees must be notified of the upcoming changes at least two months in advance. After all it comes about changing one of the prerequisites of the employment contract.
The order on the summarized accounting of hours worked lists the positions of employees who will be affected by the amendments, and instruct the responsible employees to draw up additional agreements to labor contracts and shift schedules.
How to keep a summary record of working hours
It is necessary to keep a summary record of working hours with a shift schedule or in conditions according to the rules:
- the same employee is not entitled to go to work for two or more shifts in a row (Article 103 of the Labor Code of the Russian Federation);
- night shifts are shorter than day shifts by one hour (Article 96 of the Labor Code of the Russian Federation);
- lunch break - not less than half an hour and not more than two hours (Article 108 of the Labor Code of the Russian Federation);
- continuous weekly rest - at least 42 hours (Article 110 of the Labor Code of the Russian Federation).
- annual paid vacation - not less than 28 calendar days(Article 115 of the Labor Code of the Russian Federation).
When scheduling, take into account these rules and the duration of production shifts. Taking into account the latter indicator, the most favorable duration of the accounting period is selected.
Remuneration for labor with the summarized accounting of working time for 2019 with a shift schedule
The remuneration system is established by the employer independently (Article 135 of the Labor Code of the Russian Federation). With the summarized accounting of working hours, the remuneration of employees can be set in the form of a salary or an hourly wage rate.
If tariff rates are applied, then the salary is calculated based on the hours actually worked by the employee in each specific month. And at the end of the accounting period, the accountant looks at whether the working time was exceeded or not (Article 99 of the Labor Code of the Russian Federation).
Salary is a fixed amount of wages per month (Article 129 of the Labor Code of the Russian Federation). At the same time, according to Article 112 of the Labor Code of the Russian Federation, the presence of non-working holidays in the month is not a reason for reducing the salary. With the summarized accounting of the hours worked, the employee receives a salary if he fulfilled the norm for the accounting period. Accordingly, it is advisable to set the salary only if the accounting period is a month.
Nobody forbids setting the salary even with the accounting period of a quarter or a year. However, this creates more problems than good. After all, the very meaning of the salary is that it is issued in a month. And the summarized accounting of hours worked for a longer accounting period assumes that the number of hours worked in each month is not the same.
So, we will proceed from the fact that the salary is established with an accounting period equal to a month. At the same time, a fixed amount of salary assumes working strictly certain hours or shifts this month on a set schedule. The number of hours on the schedule may be less than on the production calendar. This is not a reason to lower your salary.
If, for some reason, an employee works less than the schedule established, he needs to calculate a salary in proportion to the time worked. Moreover, the proportion is determined on the basis of working hours, scheduled rather than a production calendar.
The employee A.S. Kondratyev's summarized accounting and monthly salary of 20,000 rubles. He has been working since August 17, he has a 36-hour working week, the accounting period is a year. The employee did not complete the entire accounting period and quit /
Overtime with the summarized recording of working hours
If the employee overworked the time norm as a whole for the accounting period, then overtime must be paid at increased rates. The specificity of the summarized accounting is such that an employee may have a defect in two months and only in the third overwork. And according to the results of the accounting period - a quarter - overtime will still come out. Pay for them, according to article 152 of the Labor Code of the Russian Federation, is as follows: the first two hours of all overtime for the accounting period - in one and a half amount, the next - in double. Specific amounts of remuneration for overtime work shall be determined by the collective agreement, local act or an employment contract.
Example:How to pay overtime
Trade representative of LLC "Alpha" Yu.I. Kolesov has a summarized accounting of working hours. The regulations on remuneration of labor in Alpha LLC do not provide for the payment of bonuses. The district coefficient in this area has not been established. The accounting period is a quarter. Kolesov's salary is 20,000 rubles.
With the consent of the employee, you can compensate for overtime work with additional rest time, no less than overtime (part 1 of article 152 of the Labor Code of the Russian Federation)
Payment for work on holidays with summarized accounting of working hours
Article 153 of the Labor Code of the Russian Federation states that work on weekends and holidays should be paid at higher rates. Holidays worked according to the schedule and beyond the schedule are paid in different ways.
It is important whether the employee worked on a weekend or holiday according to the working schedule or beyond the schedule.
If work on a weekend or holiday is for an employee at the same time overtime (overtime), then pay immediately for work on a weekend or holiday. When calculating overtime for the accounting period, do not take into account work on weekends (holidays), since it has already been paid in double amount (part 3 of article 152 of the Labor Code).
If the work schedule provides for work on Saturday (Sunday), these days will not be considered a weekend. Therefore, only charge the overtime supplement. This conclusion can be made on the basis of Articles 152, 153 and 107 of the Labor Code.
An example of calculating the salary for an employee with summarized accounting, if during the month he had both overtime hours and hours of work on a holiday:
Average earnings with cumulative accounting
If the summarized accounting of working hours is used, then the formula for calculating the average earnings looks like this:
An employee of the organization P.A. Bespalov was seriously injured. In accordance with the medical report, he was transferred to a lower-paid job for a week. For this period, Bespalov retained the average earnings.
There are organizations with such peculiarities of work organization that do not allow setting daily or weekly working hours, for example, seasonal production. But the employer is obliged to regularly calculate the hours worked in any case.
For such enterprises, the Labor Code of the Russian Federation provides special treatment accounting - summarized.
No matter how distributed labor hours during the week, decade, month, quarter, their total number for the accounting period, which does not exceed a year, must comply with the standards established in the legislation.
Let us consider the nuances regarding the schedule of such accounting, and also analyze how it will be implemented in a shift mode of work. Let us touch on the issues of calculating remuneration for labor with this method of accounting, including in situations where processing took place. Let's show how the working hours are calculated when summing up on a specific example.
A special type of accounting for working hours - summarized
Summarized accounting- it is, in fact, a special working regime based on the observance of certain schedules (as a rule, it is "" or).
The basis for establishing such schedules is the “by contradiction” reason - when it is not possible to plan the regime in such a way that the working week is a fixed number of hours provided for by the norms of Art. 91-92 of the Labor Code of the Russian Federation:
- 24 - for young people under 16;
- 35 - for those with a disability group;
- 36 - for teachers and workers in hazardous industries;
- 39 - for doctors
- 40 hours is the standard duration.
A work week cannot include more than 40 hours.
With RMS, the shortfall during one period can be compensated for by processing at other time intervals, which in total reaches the result required by the norm.
Schedule of the summarized accounting of working hours (RMS)
When introducing the ERMS system at the enterprise obligatory document is the work schedule.
FOR YOUR INFORMATION! Art. 103 of the Labor Code of the Russian Federation unambiguously requires the compilation of an RMS schedule only for an operating mode that provides for shifts. For other operating modes, this requirement is not legally binding. However, more often than not, employers prefer to draw up such schedules to ensure that working hours are consistent legislative regulations, especially in a long accounting period, it is practically impossible in any other way.
The schedule is drawn up on the basis of the company's regulatory documents:
- collective agreement;
- individual labor contracts or additional agreements to them;
- internal labor regulations;
- other local acts.
ATTENTION! The RMS schedule can be drawn up both for the entire enterprise as a whole, and for individual groups employees or persons applied on permanent basis or introduced temporarily.
The main difficulties in scheduling
The organization of the schedule of the summarized accounting is a rather painstaking procedure. Compilers face many difficulties in the planning process, which have to be addressed based on specific situations... Let's consider the main difficulties standing in the way of the RMS scheduler and outline possible ways overcoming them.
- Setting the alternation of shifts and days off. Depending on the length of the shift, the number of hours of work may accumulate during the reference year that will not meet the established annual rate. This can happen if, for example, the rate for the year turns out to be odd, and the shift is calculated for an even number. Output may be to draw up a schedule with minimal flaws or adjust the working off with additional days off. For this it is not necessary to register in regulatory documents too strict combination of frequency of work shifts and days off to be able to "maneuver".
- Sanctions for exceeding hourly norms. The law does not allow processing in excess of the established limits. Therefore, if the schedule is designed to include reprocessing, the inspection authorities may consider it a violation. Output: if it is impossible to accurately observe the norm in the schedule, the planned flaw (of course, minimal) is less "traumatic" than even a small processing. Deficiencies due to the fault of the employer will simply have to be paid at the average wage level, and overwork is fraught with penalties.
- Familiarization of employees with the schedule. Art. 103 of the Labor Code of the Russian Federation requires the employee to familiarize himself with the shift schedule no later than 30 days before its introduction under his written confirmation of consent. However, here the employer may face one more difficulty. SURV is a mode in which by necessity at any time can force the adopted schedule to be corrected. Of course, total number hours for the reference period should in any case remain unchanged, but it may be necessary to correct the ratio of days off to work shifts. And familiarization of the employee against signature makes it impossible for any changes to the schedule in less than a month.
If such changes are made, they will be recognized as a deviation from the mode of operation, respectively, their working out will be qualified as either employment, and these are already different rates of payment.
In addition, for such a working off, again, the consent of the employee and the publication of a written order from the management are required. Output: The employer, of course, is obliged to acquaint the employee with the schedule, but the law does not say that consent must be confirmed by the schedule for the entire accounting period at once, even if it is a whole year. It is advisable for the employer to draw up a preliminary annual schedule for accounting for the RMS, and put it into operation in small parts, most conveniently in monthly periods. Thus, the employee will get acquainted with the new schedule and sign it on a monthly basis, and it will be possible to make the necessary adjustments in a timely manner.
Pay and overtime (overtime with cumulative time tracking)
Labor remuneration subject to the RMS schedule
The method of calculating payment is chosen by the employer, coordinated with the employee hired, which is enshrined in the labor or collective agreement. Application possible different systems salaries.
Most commonly used system of remuneration for actually worked hours:
- hourly rates: the amount paid monthly is calculated based on the hours worked during each specific month;
- official salaries: a fixed amount is paid monthly if all shifts are worked out in accordance with the planned schedule.
NOTE! With a salary system, the average salary for 1 hour of labor will be different in a given month, total amount Will "run over" only at the end of the accounting period. With hourly billing, the cost of an hour is always the same, since it is a fixed value, documented.
Application possible piecework payment labor when remuneration is accrued depending on the number of units of products produced or operations performed.
Payment for processing at RMS
In the RMS mode, as in other operating modes, sometimes there is a production need for working out more hours than is allowed by the labor law.
Overtime work- this is overworking in excess of the normalized number of hours that make up the accounting period. The concept of "accounting period" is key here, since the very logic of the RMSA provides for processing at other time intervals, compensated for by less working off at other periods. Thus, with an annual accounting period, overtime overtime in a week or month cannot be counted, even if it was not included in the scheduling.
REFERENCE! Overtime is calculated and charged solely based on the results of the entire accounting period, and if an employee leaves, then on the date of his dismissal.
Inspection bodies are sympathetic to the complexities of planning an RMS, allowing processing that does not exceed the established limits: for each member of the working team, more than 120 hours cannot be processed during the year, and for 2 consecutive days - more than 4 hours (Article 99 of the Labor Code of the Russian Federation ).
If it is not possible to draw up a schedule without reworking inherent in it, this means that the organization does not have enough staff, and it should increase the number of staff.
Overtime pay rates
Labor legislation provides for special regulations for calculating remuneration for overtime:
- for the first processed two hours one and a half payment;
- for the next hours - double the hourly rate (with hourly tariffication);
- additional payment in the amount of one more corresponding hourly rate (in case of piece-rate payment).
REMEMBER! You cannot compensate for overwork in one accounting period by a shortage of working hours in the next.
For night work additional financial bonuses are provided, amounting to at least 20% of the average tariff hourly rate for each hour of the night shift worked.
On holidays and weekends pay for work also provides for an increased amount:
- hourly - double rate per hour;
- piece-workers - double rate;
- "Sitting" on a salary - single or double average daily or average hourly earnings (doubling depends on whether there was overwork along with the exit on a day off).
Compensation is allowed not in financial form, and in the form of additional time for rest (this is agreed with the worker himself).
IMPORTANT! If an employee's exit on a holiday or day off is provided according to the RMS schedule, then this time is counted as working time and is included in the rate that was established for the accounting period.
Summarized accounting of working time by periods
An important point when planning an RMS is the choice of the optimal accounting period.
It is necessary to establish the time period during which the staff is guaranteed to gain a more or less constant amount of hours worked, corresponding to the norms. The law leaves this choice to the employer, which the latter makes, based on considerations of expediency. It can be:
- decade;
- month;
- two month interval;
- quarter;
- half a year;
NOTE! The term exceeding one year is not provided by law!
For some types of activity, the accounting period is prescribed in the legislation, for example, for drivers it should be equal to a month. For employees of hazardous industries and workers in dangerous conditions in case of RMS, a three-month accounting period must not be exceeded.
If the frequency of work and weekends is more or less constant, then it is worth setting an "even" accounting period (2 months, half a year, a year) so that overtime in one half would cover the shortage in working hours in the other. At seasonal work the maximum accounting period is advisable, then the "season" will easily overlap the "off-season".
An example of calculating the summarized accounting of working hours
Let us give specific example calculation of RMS.
The organization has adopted a summarized accounting of working hours. The standard week of 40 hours is taken as the norm, the quarter is chosen as the accounting period.
First, the working time rate is calculated. To do this, 40 hours must be divided by 5 days (the standard work week) and then multiplied by the number of work days in each month. Do not forget to subtract 1 hour for each day before the holiday. You do not have to make these calculations, but just look at the production calendar data, where they have already been calculated in advance and given for different input data: for an accounting period per week, month, quarter or year with a work week of different lengths.
Now let's look at the actually worked out time indicators. For the 1st quarter of the year, the time actually worked in accordance with the schedule was:
- in January - 158 hours;
- in February - 150 hours;
- in March - 172 hours.
Total for a total of 480 hours.
If you check the production calendar for this year, then in the 1st quarter the working time is 482 hours. Thus, we see a 2-hour shortfall due to the fault of the employer, which employees will need to pay at the average hourly rate, it is calculated by dividing the monthly amount earned by the number of hours worked that month.
For the 2nd quarter, the hours worked were:
- in April - 164 hours;
- in May - 156 hours;
- in June - 188 hours.
In total, this is 508 hours.
The production calendar provides for just this amount, so that the schedule was completed without revisions and flaws.
In the 3rd quarter, the following picture was observed according to the schedule:
- in July - 166 hours;
- in August -174 hours;
- in September - 172 hours.
The total is 512 hours, while the production calendar for the 3rd quarter of this year provides for 500 hours. It turns out overtime at 12 o'clock, which, according to the law, must be formalized and paid as overtime: 2 hours at one and a half rate, the remaining 10 hours at a double rate. The additional payment is due in September.
Rules for summarized accounting of working hours
To summarize the requirements for the RMS: the employer, when planning such a mode of work, must take into account the following important points.
- RMS in mandatory introduced in organizations that cannot ensure the constant observance of working hours during the working day (shift) or week.
- The amount of time worked with the RMS during the accounting period should not exceed that provided for by legislative norms.
- The RMS schedule is mandatory when organizing shift work and is desirable for all other modes.
- The accounting period under the RMS regime is set arbitrarily, except for those types of activities where it is provided for by law, and it is unlawful to set it longer than 1 year.
- The following items must be regulated in the RMS schedule:
- the beginning and completion of the labor process;
- the duration of the shift (working day) in hours;
- frequency of work shifts and days off;
- time between shifts.
- It is forbidden to put into the schedule a significant revision (this is fraught with administrative responsibility), and a flaw is undesirable. If this or that actually happened, it must be compensated by the employer in the manner prescribed by law.
- Overtime hours are calculated and paid after the end of the accounting period.
- Work in public holidays according to the schedule is included in the general rate of hours, although it is additionally paid or compensated, without being overtime.
- For an employee who took up his duties not at the beginning of the accounting period, the total hourly rate is reduced.
- The absence of an employee for a good reason, in particular, due to sick leave or vacation, excludes the missed hours from his norm for the accounting period.
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.
The summarized recording of working hours is a variant of recording the working hours of 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 maximum length of the 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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Cumulative accounting of working time (the exact term in the Labor Code "") it is used in cases where, due to objective reasons, the normal duration of the working week is not observed, for example, in case of shift work. The nuances of calculating hours worked and the principles of calculating wages when applying summarized accounting are considered in the article.
Summarized accounting of working hours according to the Labor Code of the Russian Federation
The legislator regulates the duration of the employee's work. The main criteria for this are (1) the amount of working time for (2) the established time interval. Labor Code defines in general case normal duration of work, which is at the same time maximum, like a 40-hour working week (Art. 90). The employer is obliged to take into account the working hours of employees personally, separately recording the actual hours worked for each in the time sheet.
For the time attendance form and the procedure for filling it out, see. "Timesheet of working hours - form T-13 (form)" .
As you know, a significant number of organizations use a mode of operation, the daily length of which goes beyond the traditional 8-hour working day... These are organizations that serve the population (medical, trade, service sector, transport, etc.), or produce products with a long production cycle. The concept of "long production cycle" means that the technological length of the production process is longer than the standard length of working time regulated by law.
To ensure the process of service and production in such cases, the employer introduces shift work ... Often, with such a regime, it is impossible to withstand the established, standardized duration of weekly or daily work. For example, on one week, workers have overtime, on the other, vice versa, free time... In the normal accounting of working hours, processing should be paid like overtime ... But to prevent this from happening, the legislator allows the employer to use (Article 104). This means that the hours worked are not calculated for a week, but for a different period (two weeks, a month, three months, etc.).
Time interval, accepted by the employer for calculating the number of hours of work for the purpose of rationing, is called the accounting period. The duration of the performance of labor duties for the accounting period should be no more than the normal weekly, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period in the general case is 1 year (Article 104 of the Labor Code of the Russian Federation).
Summarized recording of working hours can be introduced by the employer for all personnel, and for certain groups of workers involved in providing certain technological processes and working on a shift schedule.
Working time schedule, the procedure for its preparation, see. "Working time schedule for 2018 - download the form" .
So, summarized accounting of working hours it is advisable to conduct in those areas of work where, for objective reasons, it is not possible to comply with the normal duration of work per week, in order to compensate for deviations in the duration of one working week in the following within a longer period. Usage summarized accounting of working hours of the Labor Code of the Russian Federation provides, in particular, with a rotational work method (Article 300 of the Labor Code of the Russian Federation), flexible working hours (Article 102 of the Labor Code of the Russian Federation), shift work (Article 103 of the Labor Code of the Russian Federation).
Remuneration for the summarized accounting of working time - calculation examples
As a general rule, in the considered accounting of hours worked, a time-based wage system is used. There are two commonly used payroll methods:
- a monthly official salary is taken as the base value;
- the base is the value of the hourly tariff rate.
The method of calculating the amount of salary, when the salary is taken as the base value, is convenient for an accounting period of 1 month. As you know, the salary is established for the performance of labor during a month of normal working hours. Within an accounting period equal to a month, the hours worked for each working week may be more or less than the established norm of 40 hours (in the general case), but in general, for the period of the accounting period, the total duration of labor performance corresponds to the norm of hours according to the production calendar of this month.
When the length of the accounting period is more or less than one month, it is inconvenient and incorrect to apply the method of calculating the salary based on the monthly salary. If the reference period is, for example, several months, the length of work is very likely to be different from normal in each month. But in general, in the period under consideration, the duration of the actually worked working time is equal to the norm. If the salary is taken as the basis for the calculation, then a situation is obtained when remuneration for work in the same equal amount, equal to the salary, is paid for a different amount of labor, which is proportional to the amount of working time.
Therefore, for calculating wages for an accounting period other than a month, the value of the hourly wage rate is applied. It is calculated based on the normal (according to the production calendar) number of hours in a specific month or for a year, subject to a 5-day working week (Order of the Ministry of Health and Social Development of the Russian Federation of 13.08.2009 No. 588n).
As an example, let's calculate the standard working time for a 5-day 40-hour week in December 2018, in which there are 21 working days:
40: 5 × 21 - 1 = 167,
The norm in December will be 167 working hours.
And if the shifts fall on weekends or holidays?
Shift workers have their own days off. Therefore, the general rules on increased pay for work on weekends do not apply here. But there are nuances with falling on the change of holidays. Read about them in this article .
What if, according to the results of the accounting period, processing is obtained?
Overtime based on the results of the accounting period is overtime. For them, the Labor Code of the Russian Federation also has its own rules that apply to shift workers. Read about these rules .
What if the employee has not completed the accounting period in full?
If an employee has not fully completed the accounting period (for example, was ill, was on vacation, quit), a reduced standard is calculated for him. To do this, subtract from general norm missed time. If this truncated standard for the period is exceeded, pay overtime if, on the contrary, less time worked, they pay for the work after the fact. Work off missed software valid reasons hours / days the employee is not required.
Outcomes
Summarized recording of working hours it is used in case of shift, shift schedule, as well as in the regime of flexible working hours. The payroll system depends on the length of the accounting period and can be based on a monthly official salary or on an hourly wage rate.
