The concept of summarized accounting of working hours. Summarized accounting of working time: general rules and individual subtleties. When summarized accounting is entered

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

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

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

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

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

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

However, in order to establish the summarized recording of working hours, the certain conditions and there must be reasons.

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

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

Working hours for 2017

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

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

How to correctly enter the summarized accounting?

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

D.N. Shevtsova lawyer at FBK Legal

A.A. Shkadov Senior Manager of FBK Legal

Article from the journal "Financial and accounting consultations", No. 11, 2014

This position is supported in judicial practice: work on holidays, the list of which is established by Art. 112 of the Labor Code of the Russian Federation, regardless of the shift schedule approved by the organization, must be paid by the employer in an increased amount according to the rules provided for in Art. 153 of the Labor Code of the Russian Federation (see, for example, the Appellate ruling of the Trans-Baikal Regional Court of June 11, 2013 in case No. 33-1976-2013).

In this case, the amount of increased pay for work on holidays should be credited to the employee not according to the results of the accounting period, but at the end of the month in which the hours were worked on the holiday.

Thus, taking into account the given judicial practice, as well as in order to avoid possible conflicts between employees and the employer in the future, we believe that the most correct option from the point of view of compliance with legal requirements and the safest option from the point of view of excluding possible litigation is to pay for work hours on holidays in double the amount. Only those hours that were actually worked on a holiday (from 0:00 to 24:00 hours) are subject to payment in such amounts. The part of the shift that falls on the next day must be paid in the usual way.

At the same time, it should be borne in mind that, in accordance with clause 4 of Clarification No. 13 / P-21, when calculating overtime hours, work on holidays performed in excess of the working time norm should not be taken into account, since it has already been paid in double amount. In Decision The Supreme Court RF dated November 30, 2005 No. GKPI05-1341, the following position is indicated: since the legal nature of overtime work and work on non-working holidays is the same, payment in an increased amount at the same time on the basis of Art. 152 and 153 of the Labor Code of the Russian Federation was recognized by the court as unreasonable and excessive.

2. In accordance with Art. 99 of the Labor Code of the Russian Federation, overtime work is work performed by an employee on the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period. The procedure for bringing in overtime work is also provided for by Art. 99 of the Labor Code of the Russian Federation, according to which the duration of overtime work should not exceed four working hours for two days in a row and 120 hours per year. In this case, overtime work must be paid in an increased amount, regardless of whether the procedure for engaging in overtime work has been followed (see the letter of the Ministry of Finance of Russia dated May 23, 2013 No. 03-03-06 / 1/18410).

Overtime work is paid in accordance with the provisions of Art. 152 of the Labor Code of the Russian Federation, which defines minimum size pay for overtime work. According to this article, overtime work is paid for the first two hours of work not less than one and a half times, for the next hours - not less than double. Also, the specific amount of remuneration for overtime work can be determined by a collective agreement, a local act or an employment contract. At the request of the employee, overtime work instead of increased pay may be compensated by the provision of additional rest time, but not less than the time worked overtime. However, replacing the increased overtime pay with additional days off is only possible within the accounting period.

Counting hours of processing with the summarized accounting of working time is carried out after the end of the accounting period established in the organization (letter from the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363).

According to Art. 96 of the Labor Code of the Russian Federation night time is the period from 22:00 to 6:00 hours. So, each hour of work at night is paid by the employer in an increased amount (Article 154 of the Labor Code of the Russian Federation). Resolution of the Government of the Russian Federation of July 22, 2008 No. 554 "On the minimum amount of increase in wages for work at night" established the minimum allowance for work at night, equal to 20% of the hourly wage rate (salary (official salary), calculated per hour work) for each hour of work at night.

In accordance with Art. 149 of the Labor Code of the Russian Federation when performing work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, work at night, on weekends and non-working holidays and when performing work in other conditions deviating from normal ), the employee is paid the appropriate payments provided for by labor legislation and other regulatory legal acts containing norms labor law, collective agreement, agreements, local regulations, an employment contract.

The Labor Code of the Russian Federation does not contain an indication of the possibility of replacing one type of additional payment with another. In other words, in the absence of a normative instruction, both of these types of additional payments for work in conditions deviating from normal should be applied, namely, additional payments for overtime work and additional payments for work at night. The analysis of judicial practice did not reveal any court rulings similar to the above-mentioned decision of the RF Armed Forces.

The foregoing allows us to say that additional payments for each of the deviating conditions are made separately and are not mutually exclusive. In other words, if the working hours are worked overtime and at the same time fall at night, they must be paid according to the rules for both night and overtime work.

Nevertheless, the norm of Art. 152 of the Labor Code of the Russian Federation is not specified, from what amount wages the employee must be paid one and a half (double) size for overtime work. One of the main practical consequences of this gap in legislation is the lack of statutory possible options calculation of payment for overtime work at night in relation to the summarized accounting of working hours.

To minimize the risks of litigation between the employee and the employer, we consider it possible to secure general order calculation of compensation for work in excess of the norm at night at the local level - in local act organization (internal labor regulations).

The most appropriate, in our opinion, is the following procedure for establishing the hours worked overtime by an employee at night, as well as their payment. To calculate the amount of compensation payments, the employer must:

1. establish the average ratio of hours worked by the employee during the night shift and common fund working hours established in the organization;
2. fix the resulting value as a threshold value;
3. at the end of each accounting period, compare the hours actually worked by the employee at night with the established threshold to determine the amount of payment, which provides for two options:
   • if the number of hours actually worked at night exceeds or is equal to the "threshold" established by the organization, then the employer will be obliged to pay overtime hours worked at night, based on the payment for hours of work at night with an increase in this amount according to the rules of Art. 152 of the Labor Code of the Russian Federation (i.e. the tariff rate used in the calculation will increase by 20%, since the average threshold value of hours worked at night was exceeded),
   • otherwise, when the number of hours actually worked at night is less than the established threshold, the employer must pay in accordance with Art. 152 of the Labor Code of the Russian Federation, i.e. for the first two hours of work at least 1.5 times, for the next hours - at least twice night time has not been exceeded).

The proposed option for calculating the payment of overtime hours of work at night is not the only possible one. However, in our opinion, this way seems to be the most balanced and acceptable for both sides of the relationship: both for the employee and for the employer.

Once again, we note that there is also an alternative compensation for overtime work. So, at the request of the employee, the employer must provide additional rest time within the accounting period, but not less than the time worked overtime.

3. Recall that by virtue of Art. 104 of the Labor Code of the Russian Federation with the summarized accounting of working time, the accounting period cannot exceed one year.

In accordance with the letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363, with the summarized accounting of working hours, the calculation of processing hours is carried out after the end of the accounting period established in the organization.

If, at the end of the accounting period established in the company, the fact of work outside the normal number of working hours is revealed, the employer will have to make an appropriate supplement for overtime work in accordance with Art. 152 of the Labor Code of the Russian Federation. At the same time, if the employer refuses to pay the employee the overtime hours worked or proposes to postpone them to subsequent accounting periods, then these actions of the employer can be qualified as attracting the employee to work without providing the appropriate payment, which, in fact, is forced labor, directly prohibited by Art. 4 of the Labor Code of the Russian Federation, as well as part 2 of Art. 37 of the Constitution of the Russian Federation.

Thus, in our opinion, the transfer of actually worked hours exceeding the established limit in one accounting period to another accounting period, even if this limit is observed in the next accounting period, is unacceptable from the point of view of the requirements of the current legislation.

Approved by the Decree of the Goskomstat of Russia dated January 5, 2004 No. 1 "On the approval of unified forms primary accounting documentation for labor accounting and remuneration ”.

In accordance with the List of typical management archival documents generated in the course of activities government agencies, bodies local government and organizations, indicating the storage periods, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

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; 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 monthly rate working time, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

Time tracking allows the employer to objectively and fully determine the nature and amount of remuneration for each employee individually. According to article 91 of the Labor Code, working time is considered to be the time period allotted to an employee to perform his labor functions.

Features of the summarized accounting

Depending on the specifics of production, the employer uses one or another type of labor time recording.

In modern administration, it is practiced:

• day-to-day accounting;
• weekly accounting;
• summarized accounting.

Daily accounting is the most common. It builds on the traditional 8 hours of daily work at 40 hours working week... Employers resort to the summarized accounting of working time due to objective production circumstances.

In particular, it is relevant in cases where:

• the employee works according to a flexible individual schedule;
• if the fulfillment of professional tasks in production is associated with the organization of the rotational method;
• if the enterprise introduces a multi-shift regime;
• if it is practiced round-the-clock involvement of workers to solve any problems in production.

There are no restrictions on the category of employees to which the employer can apply the cumulative accounting methodology. It is relevant both for all staff and for individual workers... According to article 104 of the Labor Code, the summarized recording of working hours is good way supervise the implementation of some particularly specific production tasks.

What is the peculiarity of the summarized accounting

To implement this method, the employer must establish a specific period within which all the necessary calculations of working time will be made. As a rule, this time period is focused on the production cycle. It can be based on a month or a week. These are the most common forms, since they are more convenient for making calculations.

Also, a popular accounting method is a time period equal to a year. Less often, calculations are carried out on a quarterly basis. If it comes about an enterprise containing potential danger for the health of workers, the accounting period does not exceed 3 months.

In addition, the employer sets the standard for working hours for the specified time period. According to existing legislation, it should be equal to the normal number of hours worked (usually 8 per shift). Perhaps there will be fewer hours, but their number cannot be exceeded. This provision is voiced in article 91 of the Labor Code.

In this case, the calculation of working time corresponds to classical form: only those days are taken into account during which the employee actually performed his labor functions. That is, I was in the workplace to solve production problems.

This segment excludes the days set aside for:

It is important that the days on which the employee donated blood as an official donor are also not included in the actual working hours.

Summarized Time Attendance: Payroll

The choice of the form of payment remains with the employer. Whatever the method of accrual, it is always focused on the needs of an enterprise, organization or institution. Most often, the usual hourly rates are set.

This is the most convenient view, since, starting from it, you can display the worked out time intervals in one sheet and tie it to a specific tariff.

Official salaries are also often used. In this case, the work of the accounting department is simplified, since the salary is a fixed amount. It is supplemented by some payments related to bonuses and other accruals.

The total number of payments is negotiated in Collective agreement which is accepted at general meeting... Enterprise introduction is also possible Pay clauses.

In any case, wages are calculated based on the results of the accounting period, which the employer is guided by. This makes it possible to calculate the amount of time worked in fact. This ensures the most objective charges.

Thus, the salary turns out to be attached to the temporary rate, which the employee is obliged to work out in the accounting period adopted by the management.

In enterprises, processing is possible when performing tasks varying degrees difficulties. In this case, all labor activities performed by the employee over the accounting period are also taken into account when calculating salaries. They are seen as an opportunity for an actual increase in wages.

In accounting, the least amount of time is spent on payroll calculations using a flat rate. In this case, the charges are reflected in the following formula:

Salary = Tariff rate * Hours worked.

With the summarized accounting of working time: the example of the calculation allows you to see clearly all the calculations made in the accounting department. For example, a company practices the summarized accounting of working hours for the reporting month. The employee performs duties according to the wage scale at a rate of 200 rubles. At the same time, he is supposed to have a 14-hour shift schedule in the "two for two days" mode.

This means that in a month he worked out 14 work shifts. Accordingly, he is entitled to a salary for 196 working hours. And then the salary in the accounting department is calculated according to the formula:

39 200 (rub.) = 196 * 200 (rub.)

How is the cumulative record keeping for overtime

If the employer does not have the opportunity to offer the staff a stable 8-hour working day, a cumulative record of hours worked is introduced.

For example, a distributor of newspapers and utility bills works 12 hours or 14 hours a day. In this case, the employer allows a shift regime for him, which will make it possible to compensate for overtime on some days.

Even so, overtime cannot be ruled out. The optimal solution the summarized accounting of working time in 2018 with a shift schedule is the accrual of an additional payment calculated based on the results of a specific accounting time period.

The first 2 hours of overtime are paid at one and a half rate. All further overtime hours must be paid double or more.

This provision is enshrined in labor code... However, on the personal initiative of the employer, an increased remuneration for overworking is allowed. In addition, compensation may not be offered in monetary terms. Workers often agree to extra days off.

There are restrictions on overtime work:

• For 2 days of work, processing should not exceed 4 hours.
• Over 12 months, processing should not exceed 120 hours.

A simple working day can coincide with a holiday. This day will be paid normally. In the event that work on a holiday is not included in the standard of working time according to the employee's schedule, it means that it is considered overwork. Accordingly, her payment for this day will be 2 times more than in common days... It is allowed, as in other cases of processing, replacement monetary compensation weekend.

How is the summary accounting drawn up?

The employer must get a specific employee to develop a work schedule for each staff unit for which cumulative accounting is practiced. It is then approved by the administration and takes the form of a Production Order.

The entire team must be familiar with the order for the enterprise, which specifies the internal regulations.

A special information service... Notifying staff will avoid conflict situations subsequently when calculating wages or when disputes arise.

In the event that the schedule for employees for whom cumulative accounting is practiced is not established at the enterprise, then this category of employees works within the framework of the general working regime. Accordingly, watches overused in excess of the norm are regarded as recycling. This is the basis for additional payments according to the Labor Code.

Scheduling a work schedule depends on many aspects. The main one is the specifics of production. It is she who determines the possibility of establishing certain norms both for a separate shift and for weekly production. However, if the specifics of work involves irregular work, then difficulties arise with the calculation of wages and with how the working hours are established.

What is cumulative time tracking?

Time tracking has three types:

• daytime - each shift must be fully worked out;
• weekly - production is calculated from the 40 hours prescribed by law, in certain cases smaller values ​​are used;
• summed up - determined longer period for calculation.

The latter type is used by organizations quite often. Payroll according to a monthly indicator is also essentially a cumulative calculation.

That is summarized accounting of working hours- This is the definition of the calendar period during which the employee must work the prescribed number of hours. indicates that such a norm is established in the event that it is not possible to regulate a regular daily or weekly indicator.

Working time schedule for summarized accounting

The decision of the question of whether it is possible to enter a summarized accounting of working time during shift work also depends on the specifics of the work. If the change involves a standard rate that can be performed regularly, then there is no need to enter a total calculation. However, if such an opportunity is not available and work on a shift may have different amount hours, which also cannot be calculated by the weekly indicator, then total value relevant.

Article 104 of the Labor Code of the Russian Federation indicates that the total calculation can be carried out within any period that is convenient for the employer. However, it cannot exceed one year. If the specifics of the work presupposes the presence of harmful and hazardous substances, then the standard is set only for a quarter.

The schedule itself is calculated based on the general rate. If the employee is entitled to 40 hours a week, then this indicator is divided by five days. Then the eight hour standard is multiplied by that amount working days that are available in the calculated period.

The procedure for the introduction of the summarized accounting of working hours

The procedure for entering a cumulative production calculation involves the following steps:

• development and publication order to switch to summarized accounting;
• making adjustments to the list of posts and specifying a new schedule;
• appropriate amendments to other samples of documentation regulating labor activity;
• notifying employees of upcoming changes in writing and obtaining consent;
• execution of an additional agreement for each employee with an indication of the amendments to be made;
• approval of a new work schedule.

It should be borne in mind that notification of changes must be sent to the employee at least two months before they come into effect. The new schedule should be submitted one month in advance.

The question often arises of how to register the summarized accounting of working hours in employment contract... For this, a separate supplementary agreement, which makes all the necessary adjustments. At the same time, it is important to indicate the basis for making changes, as well as timely notification and obtaining consent.

Regulation on the summarized accounting of working time

The registration procedure also resolves the question of what document is used to enter the summarized accounting of working time in the company. For these purposes, the corresponding provision serves. It is designed as common document, indicating those vacancies to which it applies.

The regulation is put into effect by a corresponding order. V in this case it can be included as an annex.

The purpose of this document is to regulate all issues related to the establishment of new standards. For this, the following aspects are considered:

• general definitions - include basic concepts, actions, references to legal documents;
• the order in which the labor time with the total calculation of wages;
• responsibilities of persons who calculate the basic standards and indicators;
• list of posts to which this document applies.

This document is prepared by the head of the company or structural unit together with the personnel service.

Severance pay for the summarized recording of working hours

Severance pay is compensation for an employee if he is fired. It is usually calculated in accordance with the level of the average monthly salary for the last calendar year. Wherein actual figure takes into account all payments to the employee based on the results of work.

In the case of a cumulative calculation of labor for a specified period, the employee's average hourly earnings are used. To calculate it, the amount of actually accrued wages must be divided by the number of hours worked.

For example, an employee's earnings for the quarter amounted to 150 thousand. During this time, 480 hours were worked. Accordingly, the average hourly wage will be 312.5 rubles.

The result obtained must be multiplied by the calculated hourly rate in the month following the date of dismissal. For example, this is 21 working days for 8 hours - 168 in total. The total estimated amount will be 52.5 thousand rubles.

Payment for working time with summarized accounting in 2018

Working hours with the summarized accounting of working hours are paid based on overall indicator for a set period. If it is a month, then the accrual is carried out accordingly. However, in the event that a longer period, quarter or year is envisaged, usually a piece-rate system of payment or salary is applied.

For example, an employee receives a salary of 40 thousand per month. However, with a shift schedule, the calculation of its production is taken into account by quarters. That is, for two months, he receives the same amount, and for the third, an overfulfillment of the plan or underperformance is calculated. In accordance with the result obtained, an accrual occurs - an increase or deduction to the third salary.

Payment for overtime hours with the summarized accounting of working hours

For an accountant, the question of how to calculate overtime in the summarized accounting of working hours is quite relevant. For this, a calculation table is drawn up, which takes into account the rate of production of employees for each set period.

For example, an employee is paid a monthly salary. At the end of the billing period, all salaries are summed up and divided by the total number of normalized hours - this is how the average earnings are relied on. It is then multiplied by the total overtime hours.

In this case, certain aspects should be taken into account. For example, an employee has overtime on weekends - in this case, it should be paid double.

Payment of holidays with summarized accounting

Payment for work on a holiday or weekend is paid according to the following standards:

• at piecework accrual earnings are doubled;
• if the salary is calculated by hours or by shifts, it is charged in double measure.

If work on a weekend or holiday was carried out in a regular mode, that is, there is no overtime for the final indicator, then payment is made at the standard rate. It is doubled only if there is an overworking based on the results of the entire cumulative period.

Deficiency in the summarized accounting of working time

As well as overfulfillment of the plan, the underperformance is taken into account only if it exists based on the results of the total accounting of working time. For example, at the end of the quarter, there is a shortage of 5 hours.

In this case, the reasons for the defect should be taken into account. If they are based on the fault of the employer, he must credit the salary in accordance with the established norm... If the employee is at fault, the payment can be deducted according to the average hourly 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.

Consider the nuances regarding the schedule of such accounting, and also analyze how it will be implemented when shift mode labor. 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.

1. 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. Exit 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".
2. 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. Exit: 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.
3. 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, the total number of 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. Exit: 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 fixed 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 wages 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 weekend 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 days off 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 don't have to make these calculations, but just look at the data of the production calendar, 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.

1. The RMS is mandatorily introduced in organizations that cannot ensure the constant observance of working hours during the working day (shift) or week.
2. The amount of time worked with the RMS during the accounting period should not exceed that provided for by legislative norms.
3. The RMS schedule is mandatory when organizing shift work and is desirable for all other modes.
4. 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.
5. 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.
6. 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.
7. Overtime hours are calculated and paid after the end of the accounting period.
8. Work in public holidays on schedule is included in general rate hours, although it is additionally paid or compensated, without being overtime.
9. For an employee who took up his duties not at the beginning of the accounting period, the total hourly rate is reduced.
10. Lack of a software employee good reason, in particular, due to sick leave or vacation, excludes the missed hours from its norm for the accounting period.