Shift mode of work summarized accounting of working hours. Your questions: summarized accounting of working hours. When to apply the summarized accounting of working hours

The employer is obliged to keep a record of the time that the employee actually worked. Organizations introduce summarized accounting of working hours due to the specifics of their activities. In this case, the following rules must be observed.

Rule 1. The summarized accounting of working hours is introduced in strictly defined cases

According to Art. 104 of the Labor Code of the Russian Federation, when, under the conditions of production (work), when performing certain types of work, the daily or weekly working hours established for this category of workers (including workers employed in work with harmful and (or) dangerous working conditions) cannot be observed, it is allowed introduction of summarized accounting of working hours. This applies to both organizations and individual entrepreneurs.

Summary accounting is introduced both for the organization as a whole and for certain categories of employees. For example, conductors, sellers, security guards and other categories of workers.

The summarized accounting of working hours must be entered if:

• round-the-clock work;
• the organization uses inter-shift work;
• there are employees who have flexible working time;
• with a rotational method of work - in this case, the introduction of summarized accounting is mandatory.

For some employees, the summarized accounting of working time is established on the basis of regulatory legal acts of executive authorities. For example, for car drivers, if it is impossible to comply with the norms of daily (weekly) working hours, a summary accounting is established with an accounting period of a month ( clause 8 of the Order of the Ministry of Transport of Russia dated 20.08.2004 No. 15).

The procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established length of working time per week, was approved by the Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n.

When calculating the norm of working time, the periods when the employee did not actually work are excluded. For example, was on vacation, on sick leave, on a business trip, professional education etc.

If an employee in the accounting period worked all the days according to the schedule (he was not on vacation, on sick leave, on a business trip, etc.), then the norm of hours for the accounting period will correspond to the norm of hours for the months of this period according to the production calendar.

Example: Aleksey Sushkin works at Progress LLC, who has a summarized record of working time. The accounting period is a month. This employee is employed in jobs with harmful working conditions, that is, the duration of the working week of this category of workers cannot be more than 36 hours per week.

1. We determine the norm of hours for July, taking into account the time when the employee was on vacation. The specified norm will be calculated according to the rules approved by the Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. According to this document, the norm of working time of a particular month is calculated as follows: the duration of the working week (40, 39, 36, 30, 24, etc. hours) 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 from the resulting 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.
   36/5 * 23 working days = 165.6 hours - this rate is indicated in the production calendar.
   23 is the number of working days in July according to the five-day working week calendar.
2. We determine the norm of working hours for July, taking into account vacation time.
   The vacation period, from July 1 to July 10, is 8 working days. Accordingly, the norm for July 2016 will be:
   165.6 - (36/5 x 8 working days) = 165.6 - 57.6 = 108 hours.

If the accounting period consists of several months, first determine the rate of working hours for each month, and then add the results.

For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

Rule 4. The introduction of summarized accounting must be correctly executed

The summarized accounting is introduced by order of the head and is fixed in the internal labor regulations. If the organization has a trade union, then its opinion about this mode of working time is important.

Employees must be familiarized with the order on the introduction of summarized accounting.

Rule 5

Employees must know their work schedule, so the presence of such a document as a work schedule is mandatory.

If summarized accounting is established for employees with a shift schedule (that is, the work is supposed to be performed by several employees), then a shift schedule must be drawn up without fail.

Work schedule and shift schedule are different concepts.

Shift work - this is work in two, three or four shifts - is introduced in cases where the duration of the production process exceeds the allowable duration of daily work, as well as in order to more effective use equipment, increasing the volume of products or services provided (Article 103 of the Labor Code of the Russian Federation).

At shift work each group of workers must perform work during the established working hours in accordance with the shift schedule.

Shift schedules, as a rule, are an annex to the collective agreement.

Shift schedules are communicated to employees no later than one month prior to their entry into force. That is, if the organization draws up a shift schedule for July 2018, then no later than May 31, 2018, employees must be familiarized with this schedule.

But the procedure for familiarization with the work schedule is not legally established, therefore, the internal labor regulations should establish this procedure.

When scheduling shifts, remember that working two shifts in a row is prohibited.

We recommend training on . The training program includes: payroll, all types of compensation and incentive payments, including overtime, weekend work, night work. Prizes. State guarantees: business trips, sick leave, other benefits - all cases of calculating average earnings.

An employment contract always involves payment for a certain number of hours worked by an employee. In most situations, you can define a fixed number of hours for each workday or workweek, such as the standard 8 and 40 hours, respectively. But in some cases, it is not possible to fix a constant number of working hours for some small time period. In this case, the employer is forced to keep a total record of working hours.

The procedure for introducing the summarized accounting of working hours

Article 104 is devoted to the summarized accounting of working hours Labor Code. It is in it that it is necessary to switch to this scheme for counting working hours, if the usual method is not suitable due to the specifics of the activity or for other reasons.

A summarized accounting of working hours is introduced with a shift schedule, round-the-clock work, a rotational method, or when flexible working hours are set for an employee.

Interestingly, the summarized accounting of working hours does not necessarily imply the introduction of such an order in the whole organization. The company may move to this method accounting for working hours for only certain categories of workers.

The fundamental point in maintaining the total accounting of working time is the establishment of a certain control period, within which the hours worked by the employee will be counted. This may be a month, quarter or other period, which at the same time should not exceed the maximum allowable time period - one year.

Total working hours

The duration of working hours in the total accounting of working time in the accounting period should not exceed the normal number of working hours. At the same time, it can be less or more than the usual norm within, for example, one work shift, or within a short time period, for example, a week.

Recall that the normal duration of working time cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

If an employee has a daily work schedule based on the principle of a day after three, then for certain calendar weeks there may be two shifts, and for others only one shift. Accordingly, working hours will fluctuate: 48 hours or 24. In the first case, this is an excess of the weekly norm, but within, for example, a month, such an excess will be compensated, that is, such a situation is generally quite acceptable.

Do not forget the standard guarantees that an employee can count on. Ordinary holidays or periods of illness, as well as business trips or periods for vocational training are not taken into account in the calculation of working hours.

Summarized accounting of working time under harmful or dangerous working conditions

The introduction of a summarized accounting of working hours when working in harmful or dangerous working conditions has additional specifics. Plain work week in such circumstances, it cannot last more than 36 hours - this, of course, should be taken into account in the total calculation of hours. But if in a standard situation the employer is free to choose accounting periods of time within a year, then if harmful factors work period is limited to three months. And only when, for reasons of a seasonal or technological nature, the established working hours cannot be observed within three months, the employer has the right to increase such a period up to one year. Moreover, such an opportunity should be provided for by a collective agreement or a local regulatory act for the organization.

Payment for processing with summarized accounting of working hours

According to Article 152 of the Labor Code, hours worked by an employee outside the normal working hours must be paid additionally by the employer. Moreover, the first two hours of processing are paid at least one and a half times, the subsequent hours - at least twice.

The same rules apply to the summarized accounting of working hours. Overtime hours, however, in this case are determined based on the results of the accounting period as a whole. And here, it must be said, workers whose working hours calculated cumulatively may be in a better position than their conventional schedule counterparts. The fact is that if an employee with the usual standard of working hours was involved in overtime work, let's say three times a month, then the calculation of his payment will be carried out for each case of processing separately. That is, for each shift in which additional hours were worked, for the first two hours he will receive one and a half pay, for the next - double.

In the scheme with summarized accounting of working hours, the employer is obliged to take into account all overtime hours, regardless of the number of times of overtime work to which the employee was involved during the billing period, for example, a month. Accordingly, such an employee will receive one and a half pay only for the first two hours in the billing month, while the rest of the overtime hours will be paid double.

Summarized accounting of working hours: calculation examples

Example 1

Ivanova T.S. works on a shift schedule of work every three days. Within each daily shift, one hour is allocated for eating, so the working hours for each shift are 23 hours. In December 2017, Ivanova worked 8 shifts according to the schedule. The total number of hours worked was:

• 23 x 8 = 184.

In December 2017, according to the production calendar, 168 hours.

Thus, the processing was: 184 - 168 = 16 hours.

With a monthly salary of Ivanova of 54,000 rubles, monthly payment, taking into account overtime, will be calculated as follows:

• 54 000 / 168 = 321,43
• 54,000 + 2 x 321.43 x 1.5 + (16 - 2) x 321.43 x 2 \u003d 63,964.33 rubles.

Example 2

Smirnov N.V. works according to a flexible work schedule (5 days a week with a floating number of working hours, Saturday and Sunday are days off with a salary of 50,000 rubles) and summarized accounting of working hours. Due to production needs on the eve new year holidays in the period from December 25 to December 27, 2017, an additional 2 working hours per day were introduced to the employee. On December 28 and 29, the employee, in agreement with the management, worked 6 working hours.

Thus, the number of working hours worked by an employee in December was:

• 16 x 8 + 3 x 10 + 2 x 6 = 170 hours.

Thus, processing at the end of the month amounted to 2 hours.

December payment will be:

• 50,000 + 50,000 / 168 x 2 x 1.5 = 50,892.86 rubles.

Some firms and organizations do not have a normalized work week, which lasts five working days. Under such circumstances, for employees of the company is introduced. But so the duration of their shift can be more or less than eight hours. Labor time during the week can sometimes last more than 40 hours, and sometimes less. It is customary to regulate such cases by introducing a summarized accounting of working hours into the work, for which there are no rules clearly prescribed by law.

The summarized accounting of working hours is a variant of accounting for the time of work of employees in those enterprises where the employer, according to objective reasons cannot organize working time in such a way that all the norms established by labor law Russian Federation. Most often this happens in those enterprises that operate without interruption and where the work is carried out.

To protect the rights of such citizens, the law provides for the calculation of labor time by the summation method.

It is worth introducing the summarized accounting of labor time only in cases where the duration of the work period for a specified period (year, quarter, month) exceeds the generally accepted one. Such a period is usually called an accounting period and it cannot exceed 12 months. Some types of workers whose occupation is associated with hazards or harmful conditions should not have such a period of more than 90 days.

Labor legislation provides for the duration of work, which during the week cannot exceed forty hours. But it does not apply to all categories of employees. For example:

• medical workers should not work more than 39 hours per week
• teachers and other citizens who work in harmful conditions– 36 hours
• employees of enterprises who have not yet reached the age of majority - 35 hours
• – 35 hours
• employees who have not yet reached the age of sixteen must work at the enterprise in the amount of not more than 1 day per week

Typically, this option for accounting for labor time is used if the company conducts permanent shift work.

But even if such a “sliding” schedule is used, it is very important that the duration of the rest of employees is not less than 42 hours.

The norm of working time for a certain period should be clearly established. For example, if this period is calculated for a period of 1 year, then the norm of working time should be about 1970 hours. When calculating it, it is impossible to take into account the period of holidays, temporary disability or leave without pay. In such cases, you need to reduce the rate by the amount of time when the employee cannot work.

When to Implement Aggregated Accounting

The summarized procedure for calculating working hours fixes the maximum duration of the working day. An employee of the enterprise should not work more than twelve hours. But the Labor Code does not contain direct regulations that may limit other work schedules. For example, this may apply to such a popular schedule as "three days later." In this case, the employee is at the place of work until 24 hours, but then he has 2-3 days off. This can apply to both watchmen and doctors.

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