How to correctly calculate the summarized accounting of working hours. How to calculate wages if the employee has a summarized accounting of working hours and he was involved in work at night? How to calculate the salary of an employee who is installed with

The standard 40-hour work week is the most common, but far from the only work and rest regime used in modern conditions. The work schedule of the personnel of any enterprise depends on many factors and is built taking into account the specifics of the production process.

Often, the employer does not have the opportunity to distribute shifts in such a way that each employee works strictly 40 hours a week. Rolling holidays and shift work means that the number of hours worked varies from week to week, exceeding or falling short of the norm. In this case, summation is applied. This is a special way of counting hours worked, which allows you to compensate for overtime in one period with shortcomings in another, in order to eventually reach the normal duration. working hours.

Important! In 2017, the norm of time with the summarized accounting of working hours is set taking into account the category of employees and can be different - from 40 hours a week to common cases up to 24 hours a week for employees under the age of 16 (Article 92 of the Labor Code of the Russian Federation). If disabled people of group I or II work for you, minors and representatives of other preferential categories, do not forget to reduce the working hours!

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Summarized accounting of working hours: general rules

The procedure in which the summarized accounting of working hours is applied is established by Article 104 of the Labor Code of the Russian Federation. The main condition for its implementation is the impossibility or inexpediency of using daily or weekly accounting. This problem is faced, first of all, by continuously working industrial enterprises and organizations whose employees:

work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation) or according to a “sliding” schedule (Article 100 of the Labor Code of the Russian Federation);

adhere to a flexible work schedule, in which the length of the working day is established by agreement of the parties and can often change (Article 102 of the Labor Code of the Russian Federation);

work in the "watch" mode, performing official duties outside the place of permanent residence (Article 300 of the Labor Code of the Russian Federation).

Wages in the conditions of summarized accounting are accrued in accordance with the wage system used by the employer - time or piecework. Most often, a fixed daily or hourly tariff rate. Knowing the tariff rate and the exact number of hours or days worked in the accounting period, you can accurately calculate the amount of payment due to the employee.

Accounting period with summarized accounting of working hours

Since neither daily nor weekly accounting is kept with the summarized accounting of working hours, and the general weekly norm is not observed, a non-standard, longer accounting period is established for reporting. Its duration is determined by the principle of expediency. It can be a month, two months, a quarter, half a year, a year - it all depends on the specifics of production. The main thing is to choose a period in which the load on the staff is distributed evenly, and overtime is compensated in a timely manner by rest.

The law limits the maximum duration of the accounting period to a calendar year (part 1 of article 104 of the Labor Code of the Russian Federation). This indicator cannot be exceeded. And if we are talking about harmful or dangerous production, the limit of the allowable duration of the accounting period is reduced to three months, but with some reservations.

Yes, if there is good reasons of a technological or seasonal nature, which do not allow setting such a short accounting period, it is allowed to increase it. But only for certain categories of workers employed in hazardous or hazardous industries, and only on the basis of collective agreement or a special agreement (sectoral or intersectoral). And even in this case, it cannot last more than one year.

Important: the current rules for rationing the work of drivers limit the maximum allowable duration of the accounting period to one calendar month (clause 8 of the "Regulations" approved by order of the Ministry of Transport of Russia No. 15 of 08.20.2004).

Schedule of work with summarized accounting of working hours

Regardless of the features of the accounting system used by the employer, there is a need for an accurate tool for calculating hours, days and weeks worked by personnel. Therefore, the schedule for recording working hours with summarized accounting in 2017 will have to be kept. Employees will be informed in advance about the mode in which they will have to work, and the employer will avoid inaccuracies in the final calculations. A standard accounting schedule (summated accounting of working hours in 2017) may look like this:

The schedule is for a month. Therefore, all the dates of the month are indicated in the upper part of the table, and in the lower part, opposite the names of the employees, the codes "P" and "B" are affixed, indicating working days and weekends. If the schedule is drawn up for employees who go to work on a “three day” basis, it is recommended to set the longest possible accounting period - for example, six months or a year.

Note! You can not set the operating mode "day after three" or any other round-the-clock schedule for drivers, aircraft maintenance and repair specialists civil aviation, as well as other categories of workers who are strictly forbidden by law to work more than 10-12 hours a day.

With the “two days in two” mode of operation, it is convenient to use an accounting period that is a multiple of two months (that is, 2, 4, 6, 8 months, and so on). This will make it possible to compensate for shortcomings in one of the months by processing in another, without going beyond one accounting period. The work schedule is put into effect by a separate order and does not require agreement with the trade union (unlike shift schedule).

Transition to summarized accounting of working hours in 2017

The principle of counting hours worked, chosen by the employer, must be reflected in local normative documents businesses, for example, internal labor regulations. Therefore, at the stage of their development, it is necessary to introduce the relevant items into the project.

Some organizations, among other things, are developing a separate narrowly focused document - "Regulations on the summarized accounting of working hours." It details the nuances of the chosen system, the responsibilities of employees involved in the collection and systematization of data on hours worked, and also lists the positions covered by the document. After all, often special rules records are introduced only for certain categories of personnel, while the rest of the team works quietly in the normal 40-hour week.

But what if the summed method of accounting was not used at the enterprise before, but from a certain moment there was a need for it? Need an order to necessary changes in the internal labor regulations. But in practice, you will first have to coordinate the innovation with the representative body of workers (trade union) in the manner prescribed by Article 372 of the Labor Code of the Russian Federation.

The order is made in any form. If new way accounting for hours worked is introduced not for the entire team, but only for individual positions, they must be listed in the text of the document. The administrative part may contain instructions to responsible officials - “execute additional agreements with employees”, “to develop and bring to the knowledge of the staff new work schedules”, etc.

How to keep a summarized record of working hours in 2017

When faced with the need to keep a summary record of working hours for a shift schedule or in a flexible mode for the first time, even experienced personnel officers make mistakes at first. This is explained huge amount all sorts of nuances that you have to remember - from the non-standard duration of the accounting period to the need to constantly monitor the number of processing times and compensate them in a timely manner. Even with a complex work schedule, key provisions of labor legislation must be observed, namely:

not allow the same employee to go to work for two or more shifts in a row (Article 103 of the Labor Code of the Russian Federation);

establish a lunch break for staff, the duration of which fits into the time frame allotted by the legislator - at least half an hour and no more than two hours (Article 108 of the Labor Code of the Russian Federation);

reduce the duration of night shifts by 1 hour compared to day shifts (Article 96 of the Labor Code of the Russian Federation);

provide employees with a weekly uninterrupted rest of at least 42 hours (Article 110 of the Labor Code of the Russian Federation).

All these rules must be taken into account when drawing up a schedule. Usually, an official who keeps a summarized record of working hours with a shift schedule proceeds from the actual duration of production shifts. Based on this indicator, the most favorable duration of the accounting period is selected.

Important: when summing up, only the hours actually worked are counted (not including the lunch break), and not the entire working day, from beginning to end.

The most convenient way to determine the norm of working hours is by production calendar. It's in the highest degree a useful document in which all the necessary calculations have already been made - up to a reduction in the duration of work on the eve of non-working holidays, as required by Article 95 of the Labor Code of the Russian Federation. Every year, the Ministry of Labor prepares and publishes a production calendar for the coming year. To find out what awaits us in the coming year, the article will help The Ministry of Labor has already prepared a draft production calendar for 2018» with an overview of the proposed weekend transfers and dates for the New Year holidays.

Accumulated accounting of working hours and overtime pay

Every employer knows about the importance of complying with legal requirements for the regulation of staff working hours. Sometimes small deviations from the norm are allowed - for several hours, one day or a shift. And a long processing time, originally laid down in the schedule, will definitely cause claims from the GIT and may lead to an administrative penalty - a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Therefore, the work schedule should be drawn up in such a way as to avoid deliberate flaws and overwork.

But even a well-thought-out plan can be destroyed by unforeseen circumstances. Scheduled shifts may be shifted, employees may be absent from work or, on the contrary, work overtime. In the latter case, overtime occurs (for example, if the employee worked a couple of hours in excess of the norm due to the delay of the shift). How to act in such a situation?

Payment for overtime in accordance with the law (part 1 of article 152 of the Labor Code of the Russian Federation):

1. the first two hours of processing are paid at least one and a half times;
2. all subsequent - not less than double.

Keep in mind: with summarized accounting, one and a half payments are subject not to the first two hours of processing in the accounting period, but to the first two hours of each day (shift) worked in excess of the normal working time according to the schedule. This is the opinion of the Supreme Court of the Russian Federation (see ruling No. APL12-711 of December 27, 2012).

For the sake of fairness, it should be noted that this issue was not always resolved so unambiguously. Previously, it was proposed to pay at the rate of one and a half only the first two hours of work in excess of the norm within one accounting period. For the rest of the overtime hours, logically, at least double pay should have been charged. But the document with this proposal was not of a normative nature. This is a letter from the Deputy wages, labor protection and social partnership Ministry of Health and Social Development of Russia No. 22-2-3363 dated August 31, 2009), which currently does not affect the situation with overtime pay.

Important: the employee has the right to choose a day off instead of monetary compensation for processing. The employer is obliged to meet him halfway and provide, on the basis of a written application, additional rest time (not less than the number of hours worked overtime).

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Whatever the employer's preferred accounting system, it is strictly forbidden to engage pregnant women and underage employees in overtime work. Read about the existing legal restrictions on recycling in the article " ". She gives reasoned answers to the most burning issues- how to document hours in excess of the norm, whether the employee must give written consent, and in what cases the opinion of the trade union is necessarily taken into account.

Summarized accounting of working hours: calculation examples

It will help to understand how the summarized accounting of working time is kept, an example of calculating salaries for two different systems- salary and tariff.

The salary system of remuneration assumes the same amount of salary for the hours worked. Even if the rate is revised and reduced, the salary is still paid in full.

Let's assume that the enterprise has a summarized accounting of working hours with an accounting period of one year. The employee works in the "two by two" mode (with eleven-hour shifts and two days off) in positions with a salary of 15,000 rubles, while working according to the schedule for 16 days (176 hours) per month. And then the employer in one of the months makes an additional day off, for example, due to a decrease in the volume of orders on the eve of the holiday. As a result, the employee works less than usual - only 165 hours instead of the required 176. But the organization is still obliged to pay him a full monthly salary of 15,000 rubles.

At tariff system the approach is changing. When calculating wages, the number of hours actually worked and the size of the hourly tariff rate are taken into account.

Consider an example of an employee working on the same schedule (“two in two”, shifts lasting 11 hours), but not on a salary, but with an hourly rate of 90 rubles. Working out the full rate according to the schedule (all the same 176 hours), he receives a monthly salary of 15,840 rubles. And if he works only 165 hours a month, he will receive 14,850 rubles, since the employer pays him only the time actually worked.

Let's figure it out simple example how processing is paid. Suppose an employee's work is paid at an hourly rate of 100 rubles. The accounting period is a month, the monthly norm of hours worked established by the employer is 176 hours.

The employee repeatedly replaced a chronically late shift and worked 190 hours by the end of the accounting period. Consequently, 14 overtime hours have accumulated, which must be paid at an increased rate. We find out on which days the employee stayed at the workplace not according to the schedule, and we pay for the first two hours of processing after the end of the shift at a one and a half rate (150 rubles per hour), and the rest of the overtime worked at a double rate (200 rubles per hour).

Important: each employer is obliged to comply with the requirement of Part 5 of Article 99 of the Labor Code of the Russian Federation, which limits the maximum duration of overtime work for a single employee to 120 hours per year. In addition, it should not exceed 4 hours for two consecutive days.

In organizations that work seven days a week, there is often a problem with the processing of employees of working specialties. For example, the driver of the company returned late due to traffic jams or the loaders waited half a day for goods to be unloaded. Moreover, it is quite possible that on other days, workers can finish work even earlier. But if the accounting of working time is kept daily or weekly, then even if the processing was one or two days, they will still have to be paid at an increased rate. The employer will help to avoid this by introducing a summarized accounting of working hours.

Its main difference from daily or weekly accounting is that overtime hours are counted at the end of the accounting period. Thus, even if on some days the employee processed, but then they were compensated by a lower workload on other days, then there will be no need to pay overtime. If, at the end of the month or quarter, the employees are still overworked, then when paying, it is important to pay attention to several nuances. Since, with summarized accounting, employees do not work according to a five-day period, but according to a schedule, overtime work may coincide with work in holidays. Such work is paid double not at the end of the period, but immediately with the next payment of wages. But you do not need to take into account processing on holidays when calculating overtime work. These hours are already paid for at an increased rate and no additional payment is required. There are times when an employee leaves before the end of the accounting period. But this does not mean that processing (if any) is not paid. In this case, you need to compare the number of hours worked with the norm, based on a 40-hour week. Anything that exceeds this limit will have to be paid at an increased rate.

By virtue of Art. 99 of the Labor Code of the Russian Federation, the employer is obliged to keep accurate records of the duration of overtime work of each employee. Therefore, on the basis of the time sheet, it is possible to establish when the employee has fulfilled the norm established by the contract.
In this case, it logically follows that overtime work should be documented in accordance with the rules provided for in Art. 99 of the Labor Code of the Russian Federation, that is, with the written consent of the employee or, in the event of certain circumstances, without his consent. This follows from the fact that Art. 99 of the Labor Code of the Russian Federation does not formally provide grounds for establishing a different procedure for registering overtime work.
At the same time, these norms are applicable to the summarized accounting with certain reservations, since accurate accounting of the time worked by the employee overtime is possible only after the end of the corresponding accounting period. In other words, overtime work within the framework of the summarized accounting of working hours is not considered as work assigned to the employee actually outside the normal working hours for the corresponding days, but as the difference between the time actually worked by the employee and the normal working hours within the established period, established at the end of the accounting period. accounting period.

Aggregated working time recording is relevant in cases where a fixed daily or weekly working time cannot be observed due to specific conditions work. Most often, summarized accounting is used in organizations with a continuous work cycle, with shift work, work with the alternation of working and non-working days, as well as with flexible working hours. Its main advantage is the ability not to involve employees in overtime work, since, unlike the standard five-day week, prompt adjustment of working hours is allowed.

The summarized accounting of working hours can be entered both for the organization as a whole and for individual workers or divisions. His introduction is that local acts an accounting period is determined equal to a month, quarter or other period for which the employee must work out the norm of working time. With this accounting, the length of working hours may vary and, thus, an increase in working hours on any day or week is compensated by a decrease in working hours on other days or weeks.

If this rule is observed, then the working hours for the accounting period will not exceed the normal number of working hours. In this case, the maximum accounting period cannot exceed 1 year. The decision to establish summary accounting must be reflected in the internal labor regulations. In turn, the rules are approved taking into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation. If there is no such body in the company, then the procedure does not apply.

Vacations and sick days are excluded from the norm of working hours that the employee was supposed to work
In practice, the question often arises as to whether the employee can be reduced the norm of working time (hereinafter NRT) in reporting period and what grounds will be sufficient reason. The need to reduce the number of working hours may be associated, for example, with the different intensity of work, which varies depending on the needs for goods or services produced by the organization. A situation may arise when, due to incorrect load calculation and incorrectly drawn up schedules, employees do not produce all of the established NRT by the end of the year. When deciding the issue of reducing the number of working hours, it should be remembered that the NRT in the accounting period is determined based on the normal length of working hours, which is established by law. At the same time, it is assumed that the time worked in the accounting period should not be lower than this norm. This rule cannot be reduced. If the schedule was drawn up in such a way that the employee did not work out the norm in full, then the remaining time will have to be compensated for (Article 155 of the Labor Code of the Russian Federation). At the same time, there are cases when it is necessary by law to reduce NRT in the accounting period. Thus, the Labor Code of the Russian Federation provides that work time on the eve of non-working holidays is reduced by one hour (Article 95). On this basis, NRT in the summary accounting should also be reduced if the pre-holiday day falls on the accounting period. For example, in 2014, such pre-holiday working days are March 7, April 30, May 8, June 11 and December 31. Accordingly, the NRT should be reduced by five hours.

Circumstances may arise that prevent the employee from fully working out the norm calculated for the accounting period. Vacations, temporary incapacity for work, business trips, performance of state duties, etc. may be such circumstances. The legislation does not provide for the subsequent working off of hours of absence in such cases. In this regard, NRT should also be reduced by the number of hours the employee is absent for such reasons. In its letter dated March 1, 2010 No. 550-6-1, Rostrud supports this position. The reduction in the rate of unworked hours is made not for the hours of absence of the employee according to his schedule, but on the basis of a five-day working week. For example, if the employee was on vacation 28 calendar days, then with the norm of working time calculated from a 40-hour working week, the working time is reduced by 160 hours (28 days: 7 days × 40 hours = = 160 hours). Similarly, NRT decreases for a period of temporary incapacity for work, study leave, in connection with donation and in other cases of the legal absence of an employee.

If overtime work coincided with work on holidays, then it is not paid additionally.
When summed up, holidays are included in monthly rate working time. The law does not contain restrictions that provide that holidays should be excluded from this rule. At the same time, it is assumed that the employee is obliged to fulfill the NRT established for him, provided that it does not exceed the normal duration (Article 22 of the Labor Code of the Russian Federation).

The summarized accounting of working hours, as a rule, involves working according to a schedule that employees get acquainted with in advance. Familiarization with the established working hours and the corresponding schedule implies the consent of the employee to be involved in work on generally accepted holidays. In addition, the employment contract also indicates the specific mode of work of the employee. Based on these circumstances, it can be concluded that in this case it is not required to obtain additional consent from the employee. At the same time, this does not mean that for such an employee the holiday loses its status in terms of payment. In accordance with Art. 107 of the Labor Code of the Russian Federation, non-working holidays are days of rest, regardless of what work schedule is set in the organization. Therefore, payment for work on such days is made in accordance with Art. 153 of the Labor Code of the Russian Federation.

So, for example, employees on a salary, payment for such work is carried out in the amount of at least a single rate in excess of the salary. This condition is valid if work on a weekend or non-working holiday was carried out within the monthly NRT.

At the same time, if the work was carried out overtime, then payment is made in the amount of at least a double rate. The employer has the right to fix the specific amount of payment for work on a weekend or non-working holiday in a labor, collective agreement or local regulatory act. In practice, the NRT set for the employee in the summary accounting is often exceeded. In this case, it happens that an employee was involved in overtime work on a non-working holiday. In this regard, the employee may demand double payment, first for work on a holiday, and then also for overtime work on that day. The employer has every right to refuse such a request. This issue should be guided by clarifications of 09/08/1966 No. 13 / P-21 (approved by the resolution of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions No. 465 / P-21). These Guidelines say that in continuously operating enterprises, as well as in the case of summarized accounting of working hours, work on holidays is included in the monthly NRT. When calculating overtime hours, work done on holidays in excess of the normal working hours should not be taken into account, since it has already been paid at double the rate. This document is still in force, as confirmed by the decision Supreme Court Russian Federation dated November 30, 2005 No. GKPI05-1341.

In accordance with the same clarifications, the payment for overworked hours at an increased rate is made for hours actually worked on a holiday. When a holiday falls on a part work shift, then only those hours that fell on the holiday are paid double. Thus, overtime pay on non-working holidays is not paid at an increased rate, since these hours have already been paid at double the rate for work on a holiday. If an employee leaves before the end of the accounting period, you need to check whether he had overtime.

With the summarized accounting of working time, the number of overtime hours is determined as the difference between the normal length of working time for the accounting period and the time actually worked during this period. The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of workers (part 2 of article 104 of the Labor Code of the Russian Federation).

Calculation and payment of such hours are carried out after the end of the accounting period. At the same time, the payment procedure is common for all cases of involving employees in overtime work, including in the case of summarized accounting of working time. At the same time, the specifics of accounting for overtime hours in the case of summarized accounting suggests some peculiarities in calculating their payment. In particular, the rule established by clause 5.5 of the Recommendations on the use of flexible working time regimes in enterprises, institutions and organizations of industries is applied. National economy(approved by the Decree of the USSR State Committee for Labor No. 162 and the Secretariat of the All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985). The specified norm is recognized as valid and does not contradict the Labor Code of the Russian Federation (see the decision of the Supreme Court of the Russian Federation of October 15, 2012 in case No. AKPI12-1068).

Thus, regardless of what accounting of working time is established in the organization, overtime should be considered time that is outside the length of the working day (shift) established by the schedule. It is from this understanding of overtime work that one should proceed when applying the rules on payment. If the employee leaves before the end of the accounting period, then the remaining NRT must be adjusted. It is necessary to determine how many working hours for a 40-hour week (if the employee has a norm of the specified duration) falls on the time from the beginning of the accounting period to last day employee's work. At the same time, periods of absence of an employee due to vacation, illness and other reasons are excluded from the norm. If the employee has worked more than he should have worked before the day of dismissal, then hours in excess of the adjusted rate will be considered overtime and payable in the manner indicated above.

With the introduction of summarized accounting, changes should be made to the employment contracts of employees.
If the organization previously established a different mode of operation and only then it became necessary to introduce summarized accounting, then such changes will require compliance with a certain procedure. Changes are easy to make if the employee does not object to them, but in the absence of such consent, Art. 74 of the Labor Code of the Russian Federation. It provides for the possibility of unilateral change by the employer of such conditions. First of all, it is worth preparing documents confirming the presence of organizational or technological changes. If there is something to confirm such changes and from them it follows the need to change the working hours, then it remains to notify the employees about the changing conditions. Such notification shall be made in writing at least two months in advance. If the parties manage to agree before the expiration of the two-month period, then it is possible to draw up new conditions earlier. At the same time, if the employee does not agree to work in the new conditions and refuses the proposed other job, he is subject to dismissal on the appropriate grounds.

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affects primarily the amount of remuneration of a specialist and the procedure for calculating his salary. About what a flaw is and how working time is paid in this case, we will discuss in our article.

Accounting for working hours (legislative framework)

According to part 4 of Art. 91 of the Labor Code, it is the responsibility of employers to record the time worked by each employee of the team. At the same time, the same Art. 91 gives the standard standard for working hours, which is no more than 40 hours per week (that is, with 5 working days - no more than 8 hours a day). However, some groups of workers may work for legal grounds and in the reduced mode - then the normal duration work shift for them will be 24, 35 or 36 hours a week.

Accounting for labor time for a particular employee allows you to identify a discrepancy between the actual hours worked and the maximum standards established by law. Thus, both processing and defects are revealed.

Hours worked can be taken into account daily, weekly or summed up. Daily accounting involves daily work during the same amount hours (for example, 8). Weekly accounting obliges to comply with the maximum duration work activities per week (for example, no more than 40 hours), while the duration of day shifts may be different. Summary accounting is characterized by the presence of a pre-selected reporting period, which is a measure of compliance with the law established norms maximum working time. At the same time, within the period, the duration of working days and weeks may differ from each other and may not comply with the legal framework for working hours.

Accounting for hours worked when employed according to the shift schedule

Download the shift schedule form

When conducting work activities on a shift schedule, the method of accounting for the worked period acquires special meaning. Due to the fact that during shift work, daily or weekly norms of working time may not correspond to the limits established in regulatory enactments, such a method of accounting for hours worked is necessary, in which the legislative standard for the duration of work will be observed at least in a certain working period.

Such conditions are met by the summarized method of accounting (Article 104 of the Labor Code of the Russian Federation). The selected reporting period in this case may correspond to a month, quarter, half a year or a year, while for employees of harmful or hazardous work the reporting period cannot be more than 3 months. However, by a special decision established by an inter-sectoral agreement and number. agreement, if it is impossible to comply with the legislative standards for working hours when applying a quarterly reporting period, the reporting period for such employees may be extended up to a year.

The calculation of the standard length of time of working activity in the case of summarized accounting is based on a certain maximum per week (for example, 40 hours). If summarized accounting is applied to a specialist who Labor Code a shortened work week is defined (24, 35, 36, etc. hours), then, according to the results of the reporting period, the amount of hours worked during this time should not exceed the established norms. The procedure for introducing summarized accounting in relation to both labor collective, and individual staff units is established by the internal documentation of the enterprise, in which it is necessary to indicate the scope of the reporting period.

Download the order on the introduction of the shift schedule

Compensation for labor in summary accounting

When using the summarized method of recording labor time, the salary is calculated, as a rule, using hourly tariff rates or salaries. If the company uses an hourly wage rate, then the payment for the month is calculated by multiplying the rate by the number of hours worked.

For example, the tariff rate of a particular employee in October 2016 is 150 rubles. for an hour at a mode of operation "day through three". Thus, this specialist worked 8 shifts, which amounted to the full norm according to the schedule. It turns out that the salary of this specialist for October 2016 will be 24 × 8 × 150 = 28,800 rubles.

If an official salary is set for an employee, then when the shift rate is worked out in accordance with the schedule, this employee will receive a full salary (the same amount of money) every month.

How is the working time rate calculated for the reporting period

The rules for calculating working time norms for reporting periods of different durations are established by order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. In accordance with this document, the calculation of the norm of working time is carried out as follows:

1. The duration of the working week established for the worker (40, 39, 36, etc. hours) is first divided by 5, then multiplied by the number of days of work according to the calendar based on the 5-day working week of the desired month. Thus, if the norm for an employee is 40 hours per week, the norm for October 2016 will be 40 / 5 × 21 = 168 hours.
2. From the result obtained, it is necessary to subtract the number of hours by which pre-holiday days are reduced, if any, in the desired month.

By analogy, the norm of labor time is calculated for any other accounting period (quarter, half year, year). As a result, if the company has a summarized accounting of hours worked and a quarter is selected as the reporting period, the norm of working time with a 40-hour work week for the 3rd quarter of 2016 will be:

• July - 168 hours;
• August - 184 hours;
• September - 176 hours.

That is, in order to develop a norm according to the schedule for the 3rd quarter of 2016, the worker must eventually work 528 hours.

Defect in the summarized accounting of hours worked

In the final calculation of the time worked by each member of the labor collective in the reporting period, overtime or shortcomings may be formed for various reasons. That is, excessive time worked by a specialist may be detected, or, conversely, a lack of time worked in comparison with the norm.

It is important to bear in mind that the presence of processing or shortcomings in the summarized accounting of working hours we can speak only at the end of the reporting period, since within it the hourly duration of a day, week or month of work activity may go beyond the standards.

Defects in summary accounting can arise both through the fault of the employer, and through the fault of the worker, or circumstances beyond the control of both parties.

1. Due to the fault of the employer, a defect may arise primarily due to an incorrectly drawn up shift schedule.
2. Due to the fault of the employee, shortcomings are possible due to vacation days without pay or sick leave.

Note: determining the cause of the underperformance is of fundamental importance, since depending on this, the amount of the additional payment to the employee is determined, as well as whether there will be such an additional payment at all or not.

How is work paid if there are defects due to the fault of the employer

According to Art. 102 of the Labor Code of the Russian Federation, the employer must ensure that the specialist produces total hours during the reporting period. If this does not happen, we can talk about a flaw due to the fault of the employer.

When calculating the salary of an employee for such an unfinished period, it is necessary to follow the instructions of Art. 155 of the Labor Code of the Russian Federation, according to which, if an employee has a defect due to the fault of the employer, the specialist is entitled to an additional payment. Payment is made in the amount of not less than the average salary of the worker for the time actually worked.

For example, an employee has a summarized record of hours worked and a month is selected as a reporting period. The employee's salary is 25,000 rubles. In October 2016, normal working hours are 168 hours. According to the schedule, the employee must work 13 shifts of 12 hours - a total of 156 hours per month. Accordingly, the defect will be 12 hours.

To determine the average salary of an employee, one should be guided by Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Based on the requirements of clause 13 of the provision approved by Decree No. 922, to calculate the average earnings, you must first calculate the average hourly.

1. We determine the amount of payments for the billing period from October 2015 to September 2016:

   300 000 rub. (salary for the past 12 months) + 10,000 rubles. (overtime pay for last year) + 54,000 rubles. (total premium for the year) = 364,000 rubles.

2. Calculate the number of hours worked for the specified period:

   1981 hours + 25 hours overtime = 2006 hours.

3. Finding the average hourly earnings:

   364 000 rub. / 2006 = 181.46 rubles.

4. It remains to find the average earnings (surcharge) for the defect:

   RUB 181.46 × 12 hours = 2,177.52 rubles.

Payment for work in the presence of defects due to the fault of the employee

If the defect in the reporting period occurred due to the fault of the employee, that is, as a result of his being on sick leave or on vacation without pay, then the salary for such a period, based on the provisions of Art. 155 of the Labor Code of the Russian Federation, should be calculated according to the actual hours worked.

It means that:

1. The defect due to the fault of the employee is not paid.
2. Payment for work must be calculated minus unfinished time.

If an hourly rate is used when calculating an employee's pay, determining earnings for the required period is quite simple: you need to multiply the rate by the hours worked.

If the work of the employee is paid through the official salary, when calculating the salary for the period with underwork, you will first need to calculate the hourly wage rate. This can be done in several ways. For clarity, let's denote them with examples, based on the fact that the reporting period in the company is equal to a quarter, the employee's salary is 25,000 rubles. and worked for each month of the 3rd quarter of 2016 for 160 hours.

To find the salary for September, you can:

1. Divide the salary by the standard number of hours for 12 months. With the standard working time in 2016 at 1974 hours, the hourly wage rate will be 25,000 rubles. / (1974 hours / 12 months) = 151.98 rubles. In this case, the payment for September 2016 will be 160 hours × 151.98 rubles. = 24,316.8 rubles.
2. Divide the salary by the average standard of working hours in the reporting period. The norm of working hours in the 3rd quarter of 2016 is 528. Accordingly, the tariff rate will be equal to 25,000 rubles. / (528 hours / 3 months) = 142.05 rubles, and the salary for September is 142.05 rubles. × 160 hours = 22,728 rubles.
3. Divide the salary by the standard hours in the desired month. With the norm of hours in September 2016, 176 hourly tariff rate will be equal to 25,000 rubles. / 176 hours \u003d 142.05 rubles, wages for September - 22,728 rubles.

Which of the methods is necessary to calculate the hourly rate to determine the salary in the presence of a defect, the law does not establish, therefore, each organization has the right to decide on the calculation method on its own.

Compensation for labor in the event of a defect due to reasons beyond the control of the parties

If there is a gap in the reporting period for reasons beyond the control of either party, labor activity an employee must be paid in the amount of at least 2/3 of the tariff rate or official salary based on the time actually worked (clause 2, article 155 of the Labor Code of the Russian Federation). That is, first, by analogy with the above calculations, it is necessary to determine the duration of the gap in hours. Next, you need to either immediately calculate 2/3 of the tariff rate, or (if the employee has a salary) find the hourly tariff rate and 2/3 of it, and then calculate the amount of the additional payment to the employee by multiplying the unworked time by 2/3 of the rate.

Thus, the appearance of a defect in the reporting period with summarized accounting first of all requires clarification of the reasons that provoked such a situation. It is on this that both the amount of the employee’s remuneration and the amount of the additional payment in cases where such an additional payment is due will depend.

Under such a regime? What are the nuances of payroll calculation with the summarized accounting of working hours in various situations?

Due to the specifics of activities in many state (municipal) institutions, normal working hours cannot be established. In this regard, these institutions provide for a summarized accounting of working hours. In the article, we will talk about the cases in which such accounting can be introduced, how wages are calculated under such a regime, and we will also consider the various nuances of its calculation.

In the beginning, we recall that the normal working hours are provided for in Art. 91 of the Labor Code of the Russian Federation and is 40 hours a week. However, it should be borne in mind that for some categories of employees, the legislation establishes reduced working hours:

a) article 92 of the Labor Code of the Russian Federation:

• for employees under the age of 16 - no more than 24 hours a week;
• for employees aged 16 to 18 - no more than 35 hours per week;
• for employees who are disabled people of group I or II - no more than 35 hours a week;
• for employees whose working conditions at their workplaces, based on the results special evaluation working conditions are classified as harmful conditions labor of the 3rd or 4th degree or dangerous working conditions - no more than 36 hours per week;

b) article 320 of the Labor Code of the Russian Federation: for women working in the regions of the Far North and equivalent areas - a 36-hour working week (according to a collective or labor agreement), if a shorter working week is not provided for them federal laws. At the same time, wages are paid in the same amount as for a full working week;

c) article 333 of the Labor Code of the Russian Federation: for teaching staff- no more than 36 hours per week;

d) article 350 of the Labor Code of the Russian Federation: for medical workers- no more
39 hours per week.

In the event that, according to the working conditions, the daily or weekly working hours established for this category of employees cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter, etc.) do not exceed the normal number of workers hours. At the same time, the accounting period cannot exceed one year, and for accounting for the working time of employees employed in work with harmful and (or) dangerous working conditions - three months. With regard to the procedure for introducing the summarized accounting of working hours,
it is established by the internal labor regulations (Article 104 of the Labor Code of the Russian Federation).

How to correctly determine the norm of working time with its summarized accounting?

Article 104 of the Labor Code of the Russian Federation states that the normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of workers. For persons working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly. At present, the Procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established duration of working time per week, is approved by the Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n. The norm of working time calculated in this manner applies to all modes of work and rest. According to order the norm of working time for certain calendar periods of time is calculated according to the calculated schedule of a five-day working week with two days off on Saturday and Sunday, based on the duration of daily work (shift):

• with a 40-hour work week - eight hours;
• if the duration of the working week is less than 40 hours - the number of hours obtained by dividing the established duration of the working week by five days.

At the same time, it must be remembered that the duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour.

So, the norm of working time of a particular month is calculated as follows: the duration of the working week in hours (40, 39, 36, 30, 24, etc.) is divided by 5, multiplied by the number of working days according to the calendar of the five-day working week of a particular month, and then, from the received number of hours, the number of hours in a given month is subtracted, by which the working time is reduced on the eve of non-working holidays. In a similar manner, the norm of working time as a whole for the year is calculated.

It should be noted that when calculating the norm of working hours for the accounting period, it is necessary to exclude the time during which the employee is released from the performance of labor duties while maintaining the place of work (for example, periods annual leave, temporary disability, etc.). As follows from the explanations of the Ministry of Labor, the norm of working hours when sending an employee on a business trip should be reduced by the period of the business trip (Letter dated December 25, 2013 No. 14-2-337).

For clarity, we give examples of calculating the norm of working time.

Example 1

The institution introduced a summarized accounting of working hours. The normal working hours for employees of the institution is 40 hours per week. The accounting period is calendar month. Let's calculate the norm of working hours for November 2015.

November 4 is a non-working holiday, in addition, working hours on November 3 (pre-holiday) are reduced by one hour. According to the calendar of the five-day working week in November 2015, 20 working days. Therefore, the norm of working hours for November will be equal to 159 hours (40 hours / 5 working days x 20 working days - 1 hour).

Example 2

Let's use the conditions of example 1. Let's add that the employee is on annual paid leave from November 9 to November 15 inclusive (seven calendar days). Let's calculate the norm of working hours for November 2015.

First, we determine the number of working hours that an employee will miss due to vacation. It will be 40 hours (7 days / 7 days x 40 hours). Therefore, the norm of working hours in November 2015 for this employee cannot exceed 119 hours (159 - 40).

Example 3

Let's use the conditions of example 1. Let's add that the employee was on sick leave from November 16 to November 20 inclusive (five days). Let's calculate the norm of working hours for November 2015.

The number of work hours that an employee will miss due to illness will be 20 hours (5 days x 8 hours). Consequently, the norm of working hours for him in November 2015 cannot exceed 139 hours (159 - 20).

The editors of the journal often receive the same question: Is it necessary to apply the summarized accounting of working hours with a shift work schedule? With a shift work schedule, you can not enter the summarized accounting of working hours, since it is applied only if the established daily or weekly working hours cannot be observed in the institution. This means that if shift schedules are drawn up in such a way that employees work out the norm of working time provided for them per week, then there is no need to introduce a summarized accounting of working hours.

How to calculate the salary of an employee who has a summarized accounting of working hours?

An employee's salary can be determined on the basis of the official salary established for him and the hours worked by him, or on the basis of the average monthly number of working hours per year.

Example 4

The institution has a summarized accounting of working hours. The salary of an employee is 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. Calculate wages employees for the fourth quarter of 2015.

In the IV quarter of 2015, according to the production calendar for a 40-hour working week, the norm of working hours is 518 hours:

• in October - 176 hours;
• in November - 159 hours;
• in December - 183 hours.

The employee worked:

• in October - 184 hours;
• in November - 157 hours;
• in December - 177 hours.

The employee's salary for each month of the accounting period will be equal to:

• for October - 27,181.81 rubles. (26,000 rubles / 176 hours x 184 hours);
• for November - 25,672.95 rubles. (26,000 rubles / 159 hours x 157 hours);
• for December - 25,147.54 rubles. (26,000 rubles / 183 hours x 177 hours).

Please note: despite the fact that the employee got overtime in October, this time is not overtime and is paid in a single amount, since the shortfall in other months fully compensated for overtime in October and the accounting period is a quarter.

Example 5

Let's use the conditions of example 1. Calculate wages based on the hourly tariff rate, determined on the basis of the average monthly number of working hours per year. The norm of working hours for 2015 according to the production calendar is 1,971 hours.

The hourly rate will be 158.30 rubles per hour (26,000 rubles x 12 months / 1,971 hours).

The employee's salary for each month of the accounting period will be:

• for October - 29,127.20 rubles. (158.30 rubles/hour x 184 hours);
• for November - 24,853.10 rubles. (158.30 RUB/h x 157 h);
• for December - 28,019.10 rubles. (158.30 rubles/hour x 177 hours).

So, the wages of employees who have a summarized accounting of working hours can be calculated based on the norm of working hours per month or based on the average monthly number of working hours per year. In this case, the chosen option should be reflected in the regulation on remuneration in the institution.

How to calculate wages if an employee has a summarized record of working hours and has worked several hours overtime?

Article 99 of the Labor Code of the Russian Federation states that overtime work is work performed by an employee at 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 hours - in excess of the normal number of working hours for the accounting period. At the same time, the duration of overtime work should not exceed for each employee four hours for two consecutive days and 120 hours per year.

As for the payment of overtime hours, it is provided for in Art. 152 of the Labor Code of the Russian Federation. This article states that overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double the amount. In this case, the specific amount of payment for overtime work may be determined collective agreement, local normative act or employment contract. At the request of the employee, instead of increased pay, overtime work may be compensated by providing him with additional rest time, but not less than the time worked overtime.

Employees of the Ministry of Health and Social Development in Letter No. 22-2-3363 dated 31.08.2009 noted that from the above provisions of labor legislation it follows: the calculation of overtime hours for an employee with a summarized accounting of working time occurs at the end of the accounting period (month, quarter, year). However, the Supreme Court, in Decision No. AKPI12-1068 dated October 15, 2012, noted that such a mechanism for paying overtime hours with a summarized accounting of working time contradicts clause 5.5 of the Recommendations on the application of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree State Committee for Labor of the USSR No. 162, All-Union Central Council of Trade Unions No. 12-55 dated May 30, 1985 (hereinafter referred to as the Recommendations), according to which, in case of overtime work by persons transferred to flexible working hours, hourly accounting of this work is kept in total in relation to the established accounting period (week, month), that is, only hours worked in excess of the norm of working time established for this period are considered overtime. Their payment is carried out in accordance with applicable law:

• in one and a half size - the first two hours of work, falling on average for each working day of the accounting period;
• double the rest of the overtime hours.

Example 6

The institution has a summarized accounting of working hours. Employee salary - 26,000 rubles. per month. The accounting period is a month. In October 2015, he worked 184 hours. Calculate the number of overtime hours and extra pay for them.

The norm of working hours according to the production calendar for October 2015 is 176 hours. Therefore, overtime will be 8 hours (184 - 176). Let's first determine the hourly rate. It will be equal to 158.30 rubles. (26,000 rubles x 12 months / 1,971 hours), where 1,971 hours is the norm of working hours for 2015 according to the production calendar.

By virtue of clause 5.5 of the Recommendations, at least one and a half times, 44 hours (22 working days x 2 hours) must be paid, where 22 working days. days - the number of working days in October 2015 in accordance with the production calendar. In our example, 8 hours of overtime work is already included in the calculated 44 hours, which must be paid at one and a half times.

This means that the additional payment for overtime work will be equal to 1,899.60 rubles. (158.30 rubles x 8 hours x 1.5).

How to calculate wages if the employee has a summarized accounting of working hours and he was involved in work at night?

First, let's say that work at night is considered to be work from 22 to 6 hours (Article 96 of the Labor Code of the Russian Federation). Article 154 of the Labor Code of the Russian Federation provides that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other regulatory legal acts containing norms labor law. At the same time, Decree of the Government of the Russian Federation of July 22, 2008 No. 554 determines the minimum wage increase at night (from 22:00 to 06:00), which is 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour work at night.

However, institutions can set their own rates of increased pay at night, but not lower than the minimum. These amounts in without fail are prescribed in a collective agreement, a local normative act adopted taking into account the opinion of the representative body of employees, an employment contract.

Example 7

The institution has a summarized accounting of working hours. The employee's salary is 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. In November 2015, the employee has a working day from 15.00 to 24.00 from Monday to Friday. He worked 159 hours, which corresponds to the norm of working hours according to the production calendar for November 2015. The institution stipulates that the surcharge for each hour of work at night is 20%. We will determine the amount of the surcharge.

Let's calculate the hourly rate first. It will be equal to 163.52 rubles. (26,000 rubles / 159 hours). The number of night hours of work is 40 hours (2 hours x 20 working days), where 20 is the number of working days in November 2015 with a 40-hour working week. Surcharge for work at night will be 1,308.16 rubles. (40 hours x 163.52 rubles x 20%).

How to calculate wages if the employee has a summarized accounting of working hours and he was involved in work on weekends and holidays?

According to Art. 153 of the Labor Code of the Russian Federation, work on a weekend or non-working holiday is paid at least twice:

• pieceworkers - at least at double piecework rates;
• employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
• employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within the monthly norm of 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.

At the same time, specific amounts of payment for work on a weekend or non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract.

We also note that at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

We draw your attention to the Letter of Rostrud dated October 31, 2008 No. 5917-TZ, in which the employees of the department gave the following explanations: based on a literal reading of Art. 153 of the Labor Code of the Russian Federation, we are talking specifically about the day of rest, and not about the proportional provision of rest time for work on a day off. The current legislation does not provide for the dependence of the duration of rest on the duration of work on a weekend or non-working holiday. Thus, regardless of the number of hours worked on the day off, the employee is given a full day of rest.

Example 8

The institution has a summarized accounting of working hours. Employee salary - 26,000 rubles. per month. The accounting period is a quarter. Normal working hours are 40 hours per week. The employee had to work on November 4, for him this day was a day off, which he worked in excess of the normal working hours.

Due to the fact that the day of November 4 for this employee was a day off and, taking into account this, he worked in excess of the normal working hours, for work on this day he is entitled to pay in the amount of at least double the daily or hourly rate in excess of salary. Let's first determine the hourly rate. It will amount to 163.52 rubles. (26,000 rubles / 159 hours). Thus, the additional payment for work on a non-working holiday will be equal to 2,616.32 rubles. (163.52 rubles x 8 hours x 2).

If for an employee this day would be working according to the schedule and work on this day would be within the normal working hours, the additional payment for work on a holiday would be in the amount of at least a single daily or hourly rate in excess of the salary, that is, in the amount of 1,308 .16 rub. (163.52 rubles x 8 hours).

In conclusion, let us once again note that the summarized accounting of working hours is a specialized type of accounting that can only be used by those institutions where, due to the specifics of their activities, the normal working hours provided for each category of employees cannot be established. Employees who have such a regime are entitled to additional payments when working in conditions that deviate from normal (work at night, weekends and non-working holidays, overtime work). These payments are provided for by labor legislation, and their amounts can be determined by a collective agreement or a local regulatory act of the institution, but not lower than the amounts established by the Labor Code of the Russian Federation and other regulatory legal acts containing labor law norms.

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 work, the daily or weekly working hours established for this category of workers cannot be observed; it is allowed to introduce a summarized account of it.

Among budgetary organizations, the use of summarized accounting of working hours is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision medical care at any time of the day or day of the week. We will talk about how to pay for the work of workers who have a summarized record of working time, in this article.

What is the featuresummarized accounting
working hours?

In accordance with the Labor Code, working time is the time during which an employee must perform labor duties in accordance with the internal labor regulations and the terms of an employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 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). Moreover, in accordance with Art. 22 Labor Code of the Russian Federation the employer is obliged to acquaint employees against signature with the adopted local regulations that are directly related to their labor activity.

Depending on the specifics of the work, the employer can keep daily, weekly or summarized records of working time.

The peculiarity of the summarized accounting is that the accounting of working time, in contrast to daily and weekly hours, allows a deviation in the duration of working hours per day and during the week from that established for this category of workers. At the same time, processing on some days (weeks) can be repaid by underworking 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 Labor Code of the Russian Federation). Thus, the fulfillment of the labor norm - working off the normalized number of working hours - is ensured not for a week, but for a longer period (month, quarter, year).

How is total accounting established?

According to Art. 104 Labor Code of the Russian Federation the procedure for introducing summarized recording of working time 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 time is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the peculiarities of the regime of working hours and rest periods for crew members (civilian personnel) of supply vessels of the Armed Forces of the Russian Federation, approved Order of the Ministry of Defense of the Russian Federation dated May 16, 2003 No. 170 , the summarized accounting of working time is established for members of the crews of ships.

Regulations on the peculiarities of the mode of working hours and rest time for drivers(hereinafter referred to as the Regulation), approved Order of the Ministry of Transport of the Russian Federation dated 20.08.2004 No. 15 , the summarized accounting of working hours is established for drivers of healthcare institutions. In accordance with clause 12 of the Regulations For ambulance drivers, the duration of daily work (shift) may be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.

Prerequisites for payroll calculation

The introduction of summarized accounting in an organization involves the establishment of:

Duration of the accounting period (month, quarter, year);

Norms of 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 not more than a year ( Art. 104 Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.

The norm of hours for the accounting period. The indicator is determined on the basis of the weekly working hours established for this category of workers on the basis of the production calendar.

For example, the allowable hours of daily work for health workers are listed in Art. 350 of the Labor Code of the Russian Federation- no more than 39 hours per week. Moreover, Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 "On the duration of working hours of medical workers depending on their position and (or) specialty", adopted in accordance with this article, even shorter working hours are established for some categories of medical workers - from 36 to 24 hours a week. In a healthcare institution, a summarized accounting of working hours is established, the accounting period is a year. The norm of working hours according to the production calendar for 2008:

With a 36-hour week - 1,793 hours;

With a 24-hour week - 1,193 hours.

Considering the above, the employer - a healthcare institution must determine the norm of hours for certain categories of medical workers not more than those given 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 has the summarized accounting of working hours fully worked out the norm of working hours for the accounting period. To do 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 between shifts of rest 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 one month before its entry into force ( 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, shortfalls to the norm of working hours are also unacceptable.

When drawing up a shift schedule, it must be remembered that work for two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Compensation for labor in summary accounting

With the summarized accounting of working time, as a rule, a time-based wage system is applied - hourly tariff rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulation on remuneration.

If the institution uses hourly tariff rates, then the employee's remuneration for the month is calculated based on the hours actually worked by him in this month.

The institution introduced a summarized accounting of working hours with an accounting period of one year. The hourly rate of an employee 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.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 hours x 35 rubles).

If an employee has an official salary, then it is paid to him in full, provided that all shifts are worked out in accordance with the schedule. If he did not complete the month, then his salary is accrued in proportion to the hours worked. V this case the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours in a month.

The normative number of working hours per month can be calculated on the basis of the norm of working hours in hours:

In the current year;

In the accounting period;

This month.

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

The organization introduced a summarized accounting of working hours with an accounting period of a quarter. The driver is paid on the basis of 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 rate is calculated on the basis of the norm of working hours for the year. The norm of working hours for 2008 is 1,993 hours.

The standard 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 hours).

Option 2. The hourly rate is calculated on the basis of the norm of working time for the accounting period. The norm of working time for the II quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.

The standard 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 be 9,512.40 rubles. (79.27 rubles x 120 hours).

Option 3. The hourly tariff rate of the driver is calculated on the basis of the monthly norm of working time according to the schedule of the 40-hour working week. The norm of working hours for August 2008 in accordance with the production calendar for 2008 is 168 hours.

The employee's hourly rate is RUB 77.38. (13,000 rubles / 168 hours).

The salary for August will be 9,285.60 rubles. (77.38 rubles x 120 hours).

Overtime work

With summarized accounting, an employee in certain periods of time can process the norm of working time ( Part 1 Art. 104 Labor Code of the Russian Federation). However, such overtime is only considered overtime if it takes place after the end of the accounting period ( Part 1 Art. 99 Labor Code of the Russian Federation). At the same time, overtime work should not exceed for each employee four hours for two consecutive days and 120 hours per year ( Art. 99 Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours, it is paid at least one and a half times, and for the following hours - at least twice. Higher rates of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations.

For example, if the accounting period is a quarter, then in some months of the quarter the employee may work more than 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 legislation.

The employee is assigned a 40-hour work week. His hourly rate is 100 rubles. The employee works in the mode of summarized accounting of working hours. The accounting period is a quarter. The norm of working hours in the III quarter of 2008 is 528 hours (for July - 184 hours; for August - 168 hours; for 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 hours), for August - 16,800 rubles. (100 rubles x 168 hours).

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 occurs at the end of the accounting period, these hours are overtime work. 2 hours of overtime work are paid at least in one and a half times, and the remaining 3 hours (5 - 2) - at least in double the amount.

Thus, the salary for September will be:

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

Payment for overtime hours - 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 Labor Code of the Russian Federation night time is considered from 22.00 to 6.00. Each hour of such work is paid at an increased rate compared to work in normal conditions ( Art. 154 Labor Code of the Russian Federation).

Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On minimum size wage increase for night work” states that every hour of work at night is paid with an increase in the tariff rate by at least 20%.

For employees of health care facilities, the supplement for night work is set at 50% of the hourly wage rate or official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).

The health care institution has established a summarized record of working hours for ambulance drivers. Surcharge for night work is 50% of the hourly 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 salary of the driver.

Determine the number of hours worked overtime:

The norm of working hours in August 2008 according to the production calendar will be 168 hours. The total number of overtime hours in this month is 12.

Wages for daytime hours will be 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 hours x 68 rubles x 1.5).

Payment for the first two hours of overtime - 68 rubles. (68 rubles x 0.5 x 2 hours), payment for the remaining hours - 680 rubles. (68 rubles/h x 1.0 x 10 h).

The total salary of an employee for August 2008 will be 14,416 rubles. (9384 + 4284 + 68 + 680).

Work on weekends and non-working holidays

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

Pieceworkers - not less than double piecework rates;

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

Employees receiving a salary (official salary):

in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a day off or non-working holiday was carried out within the monthly norm of working time;

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.

The specific amount of payment for work on a weekend or non-working holiday may also be established by a labor, collective agreement or other local regulatory 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 non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

In accordance with Explanation 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 - Explanation) work on holidays with the summarized accounting of working time is included in the monthly norm of working time. Payment is made to all employees for hours actually worked on a holiday. When part of the work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid double.

The institution has a summarized accounting of working hours for watchmen. Surcharge for night work is 20% of the hourly rate. In May 2008, watchman Ivanov S.A. worked 159 hours, of which 42 hours at night, 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.

Calculate the wages of a caretaker.

The norm of hours in May 2008 is 159, since the work of Ivanov S.A. was performed within the monthly norm, then payment for holiday hours is made in the amount of a single hourly rate in excess of salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rubles).

Payment for actual hours of work - 5,616 rubles. ((159 h - 42 h) x 48 rubles).

The total amount of the employee's salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

For employees with summarized accounting for working hours, work on holidays is included in the monthly norm of working time, and they must comply with this norm, which includes work on non-working holidays. Therefore, when calculating overtime hours, work done on holidays in excess of the normal working hours should not be taken into account, since it has already been paid at double the rate. 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, as well as Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Clarification, Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked out 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, therefore, payment for holiday hours must be made in the amount of at least double the hourly rate in excess of salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 rubles x 2).

Payment for night hours - 2,419.20 rubles. (42 hours x 48 rubles x 1.2).

Payment for actual hours - 6,240 rubles. ((172 h - 42 h) 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), because 10 hours have already been paid double.

Overtime pay is Rs. (48 rubles x 2 hours x 0.5 + 48 rubles x 1 hour x 1) (single overtime has already been taken into account).