Calculation of holidays for watchmen example. Rules for wages when working on weekends. How to calculate night hours

It happens that an employee has to enter the workplace on a calendar or holiday day off. How to pay for such work, in what amount weekends and holidays are paid according to the labor code, the calculation procedure in 2017 is discussed below. Examples of calculating pay for employees on a salary, with piecework, hourly pay, with a shift schedule and summarized accounting of working hours are given.

As a general rule, payment for work on a non-working day is made at an increased rate. At the same time, the employee has a choice - to take a day off for a worked holiday or day off, or to receive an increased salary.

Consider the procedure for calculating payment for various payment systems and work schedules.

The procedure for calculating the payment of holidays and days off with a salary in 2017

The first case - the employee is set a salary for a full month worked. How will he be paid for his work? non-working days?

Monthly salary is calculated for a fully completed calendar month. If there is processing in the form of worked days off, then they need to be paid in addition to the salary. Moreover, the amount of the surcharge is affected by whether the employee took time off or not. If a day off is taken, then an application is written by the employee before the end of the month in which work on the day off is recorded.

According to Rostrud, the procedure for calculating the additional payment for work on holidays and weekends is similar to the procedure for calculating the additional payment for overtime work. The actual links to the articles are given above.

When calculating the payment, you also need to take into account whether work on a weekend falls within the normal working time for the month or not.

1. holiday work included in the monthly: the surcharge is calculated as Salary multiplied by the number of hours worked on weekends and divided by the average number of days per month according to the production calendar;
2. holiday work not included in the monthly allowance: when providing time off, the surcharge is calculated in the same way as in the case above; if the day off is not taken, then the additional payment is calculated in double the amount, that is, the payment calculated according to the formula above is multiplied by 2.

Salaried worker example

An employee in October 2017 worked on Saturday - October 21 and 28. On each of these days, 8 hours were worked. For October 21, the employee took a day off, for 28 - he did not take a day off. Employee salary - 20,000 rubles. The annual norm of hours for him for 2017 is 1973 hours.

Average number of days per month = 1973/12 = 164.42 hours.

October salary = salary + bonus.

Salary = 20000.

You need to pay extra for 1 day of work on Saturdays, which is within the normal range (time off is provided for it), and for 1 day - in excess of the norm (time off is not provided for it).

Surcharge \u003d 20000 * 8 / 164.42 + 20000 * 8 * 2 / 164.42 \u003d 2919.36 rubles.

Salary for October = 22919.36 rubles.

Calculation of payment for work on a day off with a piecework system

With a piecework or hourly wage system, work on a holiday or day off is paid in a single amount if an unpaid day off is provided for that day, or in a double amount if a day off is not provided.

Calculation example

The employee worked on November 4 and made 10 tables during this time, each of which is paid for 540 rubles. The employee did not take a day off for November 4.

The procedure for calculating the surcharge for a shift schedule

If an employee has shift work, then the amount of payment for work on a day off is affected by whether this day is a working day according to the schedule - if it is, then there is no additional payment, if it is not, then it is paid at an increased rate.

Work on a holiday that falls into a shift is paid double in total.

If an employee goes to work on his non-working day, then he must be paid in a single amount if he takes a day off for him, or in a double amount if he does not take time off.

An example of payment for holidays with a shift schedule

Initial data:

The employee has a shift work schedule two through two. Each shift is 12 hours long. His shifts, according to the schedule, in November 2017 - 14 shifts - November 3, 4, 7, 8, 11, 12, 15, 16, 19, 20, 23, 24, 27, 28. He also worked his day off on November 9th. The employee does not take a day off for November 9. Tariff for 1 hour 147 rub.

Decision:

In the employee's schedule, 11, 12, 19 fall on a calendar day off (Sat or Sun), for these days the payment is standard, as for a normal day.

Also, a holiday on November 4 falls into his schedule, for which the employee will receive double pay.

For the day when he did not leave according to the schedule - November 9, the employee will also receive double payment, since he did not receive a day off for him during this time.

This means that for November 12 days are paid in a single amount, 2 days - in a double one.

RFP for 12 days = 12 days. * 12h. * 147 rub. = 21268 rubles.

RFP for 2 days = 2 days. * 12.h * 147 rub. * 2 = 7056 rubles.

Total total salary = 21268 + 7056 = 28324 rubles.

According to Article 153 of the Labor Code, work on a weekend or non-working holiday is paid at least twice the amount. But at the request of an employee who worked a non-working day, he may be given another day of rest. Let's take a closer look at these rules.

There are several formulas for calculating payment for work on a holiday.

If the employee is a pieceworker, then the amount of payment is calculated by the formula:

If the work of an employee is paid at daily tariff rates, then the formula is used to calculate the amount of payment for work on a day of rest:

If an hourly rate is set for an employee, then payment for work on a day off is calculated according to the formula:

If the employee is paid a salary, then the amount of payment for work on a holiday depends on whether this work was carried out within or in excess of the monthly norm of working time.

If the monthly norm of working time is exceeded, the employee can expect to be paid in the amount of at least twice the daily or hourly rate in excess of salary.

Specific amounts of payment for work on a holiday may be established by a collective agreement, a local act, an employment contract. So, for employees who have a salary or a monthly tariff rate, the collective agreement can establish two options for calculating the hourly (daily) rate for work on a holiday:

• Option 1. The hourly (daily) rate is determined by dividing his salary by the number of working hours (days) per month;
• Option 2. The average hourly (average daily) rate is determined by dividing his salary by the average monthly number of working hours (days) per month.

Additional day off

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 to him in a single amount, and the day of rest is not payable (part 3 of article 153 of the Labor Code of the Russian Federation). At the same time, the salary for the month in which the employee used the day of rest must be paid in full (letters of Rostrud dated February 18, 2013 No. PG / 992-6-1 and the Ministry of Labor of Russia dated March 11, 2013 No. 14-2 / ​​3019144-1157) .

How to reflect work and rest in the time sheet

In the time sheet, work on a weekend or non-working holiday is reflected in the letter code РВ or digital 03, indicating in the column under the code the duration of the time worked on that day, and the day of rest provided for work on such days is reflected in the letter code OB or digital 27 .

Let's consider two examples of timesheet design and payroll for an employee if he took a day off:

• in the same month;
• next month.

Example 1. Day of rest taken in the same month

I.R. Voloshin works as a baker at Bublik LLC. The organization has a five-day work week with an eight hour work day. The monthly salary of an employee is 15,000 rubles. In June, the employee worked all working days. In connection with the production need, the employee was brought to work on a holiday (June 12, 2014) for a full time (8 hours). At the request of the employee, he was given another day of rest - June 20.

In accordance with the terms of the collective agreement, work on holidays is paid at a double rate based on the hourly rate of the employee.

The timesheet will show:

• code I - the duration of work in the daytime - 18 days (143 hours) (excluding an additional day off);
• PB code - duration of work on weekends and non-working holidays - 1 day (8 hours);

Now let's determine the employee's salary for June.

First, we calculate the salary for work on the working days of the month. Since the salary for the month in which the employee used the day of rest must be paid in full, the salary for June 2014 is 15,000 rubles.

Now we will determine the amount of payment for work on a holiday. To do this, we calculate the size of the hourly part of the salary. It is equal to 99.34 rubles. (15,000 rubles: 151 hours), where 151 is the norm of working hours in June 2014.

In fact, in addition to the salary, the employee was charged a single daily tariff rate, which fully meets the requirements of Part 4 of Article 153 of the Labor Code of the Russian Federation.

Since the employee, upon application, is given another day of rest (June 20), work on a non-working holiday is paid in a single amount. For work on a day off, an employee will receive 794.72 rubles. (99.34 rubles? 1? 8 hours).

The total salary for the month will be 15,794.72 rubles. (15,000 rubles + 794.72 rubles).

Since work on a non-working holiday is compensated by another day off, the norm of working time as a whole for the month is not exceeded.

Example 2: Day of rest granted in another month

Let's use the conditions of example 1.

In this case, the report card for June will reflect:

• code I - duration of work in the daytime - 19 days (151 hours);
• PB code - the duration of work on weekends and non-working holidays - 1 day (8 hours).

In the report card for July, the employer will reflect:

• code I - the duration of work in the daytime - 22 days (176 hours) (including an additional day off);
• OB code - day of rest for work June 12 (non-working holiday) (paid day off).

In accordance with the terms of the collective agreement, work on weekends and holidays is paid at a double rate based on the hourly rate of the employee.

Calculate wages employee in June 2014.

Payment for actually worked days is 15,000 rubles. (since the employee worked all the working days of the month), and for work on a holiday - 794.72 rubles. (99.34 rubles? 1? 8 hours).

There are also non-working days introduced at the level of some subjects. So, in Tatarstan, since 1992, days off are considered:

• November 6 (Constitution Day);
• Uraza Bayram (there is no exact date);
• August 30 (Republic Day);
• Eid al-Adha (also without a fixed date).

Other countries also have their own holidays.

Should holidays be paid?

If the salary base is official salary, then non-working holidays do not affect the amount of accrued, for the implementation official duties, sums. Therefore, both in January, in which only 12 days are considered working, and in July, where there are 22, you will receive the same amount of money.

In addition, if the employee was called to the company on holidays as necessary, then these hours are also additionally paid in a special manner. The rules for calculating compensation are given in Article 153 of the Labor Code.

An employee who is forced to work on a day off must:

• or pay double for all hours spent;
• or provide 1 day off on another day.

The rule described above is universal and applies regardless of the wage system. As a basis for calculations, use:

• basic piece rates;
• daily or hourly rates;
• fixed salary rates.

In addition, each organization has the right to independently establish its own amount of compensation for going to work on a holiday. The amount of such payments cannot be lower than the threshold fixed by law. This point can be made separate:

• local regulatory acts;
• clauses in individual or collective labor contracts.

Keep in mind, if an employee took another day instead of a day off, then it is he who is paid in the usual way, therefore, he is not entitled to overtime.

The procedure for attracting an employee to work on a holiday

If there is a production need, then a person can be called to work at virtually any time. However, there is one important nuance here - the employee must agree, and certainly in writing. The legislation does not force the employer to issue a special order on this matter, but, as practice shows, this document will not hurt.

There are many cases when an employee can be involved in the performance of official duties on holidays. For example, this happens if:

• suspension of the enterprise's activities is impossible, since production operates in a continuous cycle;
• the tasks of the organization include serving the basic needs of the population (for example, the implementation of passenger transportation);
• there is a need to make urgent repairs, without which the enterprise will not be able to function normally in the future.

The consent of the employee is not required, only when his presence in the institution is necessary for:

• elimination of the consequences of emergencies;
• accident prevention, etc.

Who can not be called on holidays

Some categories of citizens cannot be involved in work outside of working hours. So, in particular, Article 268 of the Labor Code of Russia prohibits calling underage workers on holidays. The same rule, but in relation to pregnant employees, is given in Art. 259 of the same code of laws.

Also, workers who have certain limitations due to ill health or life circumstances should not be disturbed. This category includes:

• mothers with children under the age of 3;
• single parents (or guardians) who have kids under 5;
• disabled people;
• citizens caring for sick relatives (after presenting a medical certificate confirming that a loved one is not able to serve himself on his own);
• persons who are dependent on children with disabilities.

It is permissible to call these people at odd hours only in case of emergencies, and even then only with their consent.

How to calculate wages on holidays if you have a salary

Quite often, employees have difficulties with the calculation of the part of the salary accrued for holidays if they receive a fixed official salary. There is really nothing complicated here - you just need to find out how many working hours he has on average per month.

To do this, use the annual rate of time given in the production calendar. This indicator must be divided by 12 (number of months).

Next, find out if the standard amount has been exceeded. working hours for the accounting period as a result of going to work on a holiday. If this does not happen, then compensation is paid in a single amount. Here you need:

• salary divided by the previously determined average number of hours;
• multiply the result by the time spent at the workplace on the day off.

Working conditions on a holiday non-working day differ from normal conditions, in accordance with this, work on a holiday should be paid at least twice the amount (Article 153 of the Labor Code of the Russian Federation). In the article, we will consider who an employer can attract to work on a holiday, as well as how they pay for work on holidays. Depending on the applied system of remuneration, payment for work on holidays will differ:

Twice the amount of wages for a day off is the minimum amount. Companies have the right to set a larger amount. At the same time, the amount of payment is prescribed in the labor or collective agreement and the local regulatory act of the organization.

Important! If you pay for work on a day off in a smaller amount than provided labor law, then the company will be fined 50,000 rubles.

Number of hours worked

Until recently, organizations paid for hours worked by an employee on a day off, or for a full day, even if he worked only a few hours. How exactly to pay was prescribed in the internal documents of the company. Currently, hours worked by an employee on a day off are paid, even if they exceed one shift.

Double payment

The payment for the holiday is calculated based on the amount of salary or tariff rate and surcharges and surcharges are not taken into account. With the exception of employees who work in harmful and dangerous working conditions. When calculating payment for a holiday, not only the salary is taken into account, but also additional payments to it established in connection with harmful conditions labor.

Only hours worked by an employee are paid for a holiday, that is, it is determined how many hours (from 0 to 24) were worked on that day.

Replacement for a day off

Payment for work on a holiday

Work on a holiday is marked in the report card with the abbreviation "PB". When calculating wages, all days marked in this way are paid double. The following formula is used for calculation:

ORV \u003d O / Nm x B x 2, where

Orv - payment and work on the day off;

O - salary;

H - the norm of working time per month;

B - the time that the employee worked on the day off.

If the employee has chosen another day of rest, then in the report card this is marked with the abbreviation "B" and is not paid.

Let's take a closer look at an example:

Ivanov I.I. works in the company OOO "Continent". Ivanov's salary is 30,000 rubles. Ivanov on February 23, 2018 went to work on a public holiday and worked 6 hours. The regulation on the remuneration of LLC "Continent" provides for payment for work on a holiday in a double amount, based on the salary. Let's calculate the employee's salary for February 2018:

Based on the time sheet in February 19 working days (152 hours). Ivanov worked 19 days on schedule (152 hours) and 1 day (6 hours) off schedule.

February salary will be:

(30,000 / 19 x 19) + (30,000 / 152 x 6 x 2) = 32368.42

Now consider an example when an employee has hourly accounting of working time:

Petrov O.P. works in OOO "Continent" as a part-time worker. He works 4 hours a day and his salary is 15,000 rubles. Petrov worked on the day off February 23, 2018 for 3 hours. Calculate his salary for February:

In February, Petrov's norm is 19 working days (76 hours). Petrov worked 20 days (79 hours), of which 19 days (76 hours) were on schedule and 1 day (3 hours) was off schedule.

(15,000 / 76 x 76) + (15,000 / 76 x 3 x 2) = 16,184.21 rubles.

If work on a holiday is scheduled

Let's look at an example:

Kolosov G.I. in February, the standard of working time is 152 hours. At the same time, one working shift began on February 23 at 22.00 and ended on February 24 at 10.00, that is, part of the shift fell on a public holiday. The employee during this shift had two breaks: from 2 to 3 hours and from 5 to 6 hours. Kolosov's salary is 45,000 rubles, according to the regulation on wages, the additional payment for 1 hour of work at night is 25% of the hourly rate, and the hourly rate is calculated from the salary and the norm of hours per month.

Let's calculate the salary for a shift equal to 10 hours:

We determine the hourly rate: 45,000 rubles. / 152 h = 196.05 rubles

Salary for a salary shift: 196.05 rubles x 10 hours = 1,960.50 rubles;

Surcharge for night hours - 196.05 rubles x 6 hours x 25% = 294.08 rubles;

Surcharge for hours worked on a holiday: 196.05 rubles x 2 hours = 392.10 rubles

Total salary per shift: 1,960.50 + 294.08 + 392.10 = 2,646.68 rubles

Amendments to regulatory documents

How the organization pays for work on a holiday is established in the labor or collective agreement, or in the regulation on wages. If you need to make changes to the regulatory documents of the company, apply in the following way: after negotiations with representatives of employees, they draw up an additional agreement to collective agreement, after which the additional agreement is sent to the labor inspectorate for registration, and then the additional agreement is introduced under the signature of the employees of the organization.

If payment for work on a holiday is established in the regulation on remuneration, then an order is issued to change it. There is no special form for such an order, the main thing is that an acquaintance sheet be attached to it, on which all employees put their signature confirming the acquaintance.

If the conditions for payment for a working holiday are provided for in employment contract, then when changes are made, an additional agreement is drawn up to it.

The wording of wages on a holiday or weekend in normative documents company will be as follows: “for work on weekends and non-working holidays, payment is made for the hours actually worked. Employees who are paid, in addition to the salary, are charged:

• a single hourly rate for each hour worked, if work on a weekend or holiday was performed within the monthly norm of working time;
• double hourly rate, if work on a day off or on a holiday was performed in excess of the monthly norm of working time.

From June 29, the rules for remuneration on working days, weekends and holidays are changing. The federal law was signed by the President. Accountants will have to calculate the salary for June according to the new rules.

What are the changes

Article 152 “Payment for overtime work” of the Labor Code of the Russian Federation states that overtime work paid for the first two hours of work at least one and a half times. And for the next hours - no less than double the size.

Article 152 of the Labor Code of the Russian Federation was supplemented with a new paragraph. It says that the rules of Article 152 of the Labor Code of the Russian Federation are applied to work in excess of the norm only on weekdays.

If an employee works on weekends or holidays, then his work is paid according to article 153 “Payment on weekends and non-working holidays” of the Labor Code of the Russian Federation. That is, no less than double.

Calculation example

In practice, this means that now employers must pay for the first two hours of work one and a half times the size of the salary per hour of work for workers on weekdays. And for the rest of the hours in excess of two hours of work on weekdays - at a double rate.

For example, the rate per hour is 100 rubles. The worker on weekdays was late for three hours. His salary for the first two hours of work will be: 100 rubles. x 2 hours x 1.5 = 300 rubles For the third hour, the salary will be 200 rubles. (100 rubles x 1 hour x 2). In total, the employee will receive 500 rubles for part-time work. (300 rubles + 200 rubles).

Work on weekends or holidays will be paid double.

For example, the rate per day is 1000 rubles. This means that for work on a day off, the salary will be 2,000 rubles (1,000 rubles x 2).