How to pay for non-working holidays. Compensation for work on weekends and holidays

There are also non-working days introduced at the level of some entities. Thus, in Tatarstan, since 1992, the following are considered weekends:

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

Other republics have their own holidays.

Should holidays be paid?

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

In addition, if an employee was called to the enterprise due to necessity on holidays, 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 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 remuneration system. The following is used as a basis for calculations:

  • basic piece rates;
  • daily or hourly rates;
  • rates calculated from a fixed salary.

In addition, each organization has the right to independently establish its own amounts of compensation for going to work on a holiday. The amount of such payments cannot be lower than the threshold fixed by law. It is permissible to formalize this point separately:

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

Keep in mind that if an employee takes another day instead of a day off, then he is paid as usual, therefore, he is not entitled to overtime.

The procedure for inviting an employee to work on a holiday


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

There are many cases when an employee can be called upon to perform official duties on holidays. For example, this happens if:

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

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

  • emergency response;
  • accident prevention, etc.

Who should not be called on holidays?

Some categories of citizens cannot be involved in work outside normal hours. So, in particular, Article 268 of the Labor Code of Russia prohibits calling minor workers on holidays. The same norm, 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 poor health or life circumstances cannot be disturbed. This category includes:

  • mothers with children under 3 years of age;
  • single parents (or guardians) who have children under 5;
  • disabled people;
  • citizens caring for sick relatives (after presenting a medical report confirming that a loved one is not able to care for themselves);
  • persons who are dependent on disabled children.

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

How to calculate wages on holidays if you have a salary

Quite often, employees have difficulties calculating the part of their salary accrued for holidays if they receive a fixed salary. There is actually 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 time standard given in the production calendar. This indicator must be divided by 12 (the number of months).

Next, they find out whether the standard number of working hours during the accounting period was exceeded 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:

  • divide the salary by the previously determined average number of hours;
  • multiply the result by the time spent at work on the weekend.

All employees must be provided with uninterrupted weekly rest. We are talking about weekends. Depending on the working hours, there are two days off (if there is a five-day working week) or one (if there is a six-day working week) (Part 1 of Article 111 of the Labor Code of the Russian Federation).

The general day off is Sunday. And the second day off in a five-day working week is established by a collective agreement or internal labor regulations. As a rule, both days off are provided in a row. Usually the second day off is Saturday (Part 2 of Article 111 of the Labor Code of the Russian Federation).

The Labor Code of the Russian Federation also distinguishes the concept of “non-working holidays”. These include (Article 112 of the Labor Code of the Russian Federation):

  • January 1, 2, 3, 4, 5, 6 and 8 — New Year holidays;
  • January 7—Christmas Day;
  • February 23 - Defender of the Fatherland Day;
  • March 8—International Women's Day;
  • May 1 - Spring and Labor Day;
  • May 9 - Victory Day;
  • June 12—Russia Day;
  • November 4 is National Unity Day.

In general, work on weekends and non-working holidays is prohibited (Part 1 of Article 113 of the Labor Code of the Russian Federation). However, exceptions are possible. We will remind you about them, as well as the procedure for paying for work on weekends and holidays, in our consultation.

When can I be hired to work on weekends and holidays?

As a general rule, in the case of unforeseen work, on the urgent completion of which the normal work of the organization or its structural divisions depends, as well as in other cases, taking into account the opinion of the elected body of the primary trade union organization, the employee may be required to work on a weekend or holiday. But this will require the written consent of the employee (Part 2 of Article 113 of the Labor Code of the Russian Federation).

You can do without the employee’s consent to work on holidays or weekends if the employee is involved in work to prevent a disaster, industrial accident, natural disaster or their consequences and in other similar force majeure circumstances (Part 3 of Article 113 of the Labor Code of the Russian Federation).

We remind you that disabled people and women with children under 3 years of age can be recruited to work on weekends and non-working holidays only if this is not prohibited for them due to health reasons in accordance with a medical certificate. In addition, such persons will need to be informed, against signature, of their right to refuse to work on weekends or holidays (Part 7 of Article 113 of the Labor Code of the Russian Federation).

If there are circumstances that allow the employer to involve employees in work on weekends or holidays, the employer must issue an appropriate notice.

Payment for work on a day off: Labor Code

For “holiday” work or work on weekends, payment according to the Labor Code of the Russian Federation provides for the use of at least double tariffs. The above means that such work is paid (Part 1 of Article 153 of the Labor Code of the Russian Federation):

  • for piece workers - no less than double piece 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;
  • for employees receiving a salary - in the amount of no less than a single daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary, if work on a weekend or holiday was carried out within the monthly working time norm, and in an amount of not less than double the daily or hourly rate (part of the salary per day or hour of work) in addition to the salary, if the work was performed in excess of the monthly working time standard.

Let's show this with an example. The employee's salary is 50,000 rubles. The number of working days in a month is 23. In fact, the employee worked 21 working days, and also worked 1 day on a day off. At the same time, the employee was not provided with another day of rest for working on a day off.

An employee’s salary for a month (including work on a day off, which “fits” into the standard working hours) is 47,826.09 rubles. (50,000 / 23 * (21 + 1)). The additional payment for working on a day off will be RUB 2,173.91. (50,000 / 23 * 1). The total monthly salary will be 50,000 rubles (47,826.09 + 2,173.91).

Please note that specific wages on weekends or holidays may be higher than those indicated above. The procedure applied must be established by a collective agreement or a local regulatory act of the employer (Part 2 of Article 153 of the Labor Code of the Russian Federation).

If a day off or holiday is not fully worked

Increased payment is made to the employee for hours actually worked on a weekend or holiday. Therefore, if an employee worked on a day off or a holiday for more than a whole day or shift, then the increased payment will also be made not for the whole day, but in proportion to the time actually worked (Part 3 of Article 153 of the Labor Code of the Russian Federation).

Instead of double pay - a day off

If an employee who worked on a weekend or holiday wishes, he may be given another day of rest in exchange for a working day off (holiday). In this case, work on a weekend or holiday is paid at a single rate, but a day of rest is not paid (Part 4 of Article 153 of the Labor Code of the Russian Federation).

Work on weekends or holidays with a shift schedule

When an employee works on a shift schedule and his shift coincides with a day off, such a day is paid as a regular working day, that is, in a single amount.

But if it turns out to be a holiday, payment must also be made at an increased rate (at least double). Moreover, when work on a holiday was carried out within the normal working hours of the employee for the corresponding period, it is impossible to replace this day with the consent of the employee with a single payment and a day of rest (Recommendations of the Federal Service for Labor and Employment of 06/02/2014).

What if work was done at night on holidays? We talked about the features of paying for night hours on holidays.

Constitutional Court on pay for work on a day off

When an employer pays an employee for work on a day off or holiday and for such work the employee was not given another day of rest, payment for a working day off should be calculated not only based on salary, but also taking into account compensation and incentive payments, regional coefficients, and percentage bonuses. The Constitutional Court came to this conclusion in its

Each employee, according to the Labor Code of the Russian Federation, has the right to rest. But unforeseen situations happen when it is necessary to remove specific employees to perform a specific task on a holiday or weekend. Such a call to work is carried out in accordance with the Labor Code of the Russian Federation, which regulates correct registration and guarantees payment in double amount.

The Labor Code of the Russian Federation deals with information related to recreation. According to the law, non-working days can be divided into the following types:

  • weekend;
  • All-Russian holidays.

Weekend

Article 111 of the Labor Code of the Russian Federation proposes a definition of the day off assigned to each employee weekly. With a standard working week (5 days), 2 days of rest are established, with a 6-day work week - only 1 day. The only day off is Sunday. The 2nd day of rest is determined by the collective agreement and is usually added to Sunday so that the employee can rest for 2 days in a row.

In practice, there are certain industries that require compliance with shifts of activities performed or services provided. For example, store clerks, ambulance doctors, police officers. All employees with individual schedules are provided with days off throughout the week.

Holidays

Article 112 of the Labor Code of the Russian Federation provides a list of generally accepted holidays in Russia.

  1. The first week of January is declared the New Year holidays, which includes New Year and Christmas.
  2. In February, an official holiday was introduced - Defender of the Fatherland Day.
  3. March 8 is a holiday for all women, which is officially celebrated by the whole country.
  4. In May, 2 days are declared holidays: Labor Day (May 1) and Victory Day (May 9).
  5. June 12 is Russia Day.
  6. In November, instead of the previously familiar Socialist Revolution Day, a new holiday was introduced - Unity Day (November 4).

Important! If a holiday coincides with a generally accepted day off (Saturday or Sunday), it is transferred to the next working day. For example, November 4 in 2018 falls on a Sunday, which is officially moved to November 5 - Monday. Usually, at the end of the year, postponements of weekends and holidays for the coming year, adopted by the Government of the Russian Federation, are published.

What is the difference

A day off is time off from work, which is provided weekly. Moreover, it must last at least 42 hours (Article 110 of the Labor Code of the Russian Federation). For employees involved in scheduled work, there is an alternation of work shifts and days during which they rest. With such an organization of work, the non-working days of the “shift workers” and the common rest day for everyone (Sunday) do not coincide. Therefore, in case of shift work, work on Sunday or Saturday is considered a normal working day and is not subject to separate compensation.

The holiday is declared a holiday throughout the country, regardless of the form of organization of production. Work on such dates is paid additionally for all categories of workers.

Conditions for hiring

According to Article 113 of the Labor Code of the Russian Federation, the employer is required to obtain consent to engage his subordinates to work on weekends or holidays, which must be provided in writing. Calling is allowed only in the event of urgent and unforeseen work, on the implementation of which the organization of the work process of the entire enterprise or a specific department depends.

There are situations in which you do not need to ask permission to withdraw employees on their rest days:

  • in case of accidents, disasters;
  • to prevent accidents;
  • in emergency situations: natural disasters, fires, floods, earthquakes.

Special conditions for employment on weekends and holidays are established for the following categories of workers:

  • women with children under 3 years of age (Article 113 of the Labor Code of the Russian Federation);
  • single fathers and mothers with children under 5 years of age (Article 259 of the Labor Code of the Russian Federation);
  • employees who care for disabled children (Article 259 of the Labor Code of the Russian Federation);
  • persons with disabilities (Article 113 of the Labor Code of the Russian Federation).

In addition to their consent, they are provided with a paper informing them of their right to refuse additional work.

Important! For employees with disabilities, it is required to provide a conclusion from a medical institution, which does not contain a ban on working on days off due to health reasons.

Women who are expecting a child, as well as minors, cannot be hired for additional work..

Weekend work arrangements

The main document for calling an employee on his day off is an order for the enterprise. It is drawn up in any form. It can be drawn up for a specific person or for all employees at once. It is better if the order is issued in 2 copies, one of which is signed by the employee indicating his consent, the other remains in his hands.

The document must include the following details:

  • release date on a non-working day;
  • the reason for the need to withdraw the employee;
  • selected compensation for labor;
  • presence of consent;
  • familiarization signature.

Be sure to reflect your return to work on your timesheet. The corresponding date contains the designation PB (work on days off) and the number of hours spent at the workplace.

Compensation for work on non-working days

Compensation options are available for working on weekends and holidays. The employee chooses the type of remuneration himself. The employer cannot impose it.

Compensation is set at double the amount. It depends on the method of remuneration of employees of the enterprise (Article 153 of the Labor Code of the Russian Federation):

  1. For workers paid by piece, double tariffs are accepted for calculation.
  2. Employees whose work is paid at hourly rates receive an amount for the time worked based on double the rate for 1 hour.
  3. For salaried persons, the day of release during non-working hours will vary depending on whether the monthly balance has been developed or not. If it is not completed, the day is paid in a single amount. If there are hours in excess of the standard balance, compensation is made in double amount.

Calculator for calculating compensation for work on non-working days

Enter income for a normal working day without overtime

Select a calculation example for:

Enter the number of hours worked (for one day off on a holiday)

An employee has the right to demand for time off on his non-working day time off. In this case, payment is made in a single amount and the day of rest is not paid.

Other compensation options are possible if they are accepted in the collective agreement.

There are exceptions for persons signed under a fixed-term contract for a period of up to 2 months. For them, only a double form of payment is used (Article 290 of the Labor Code of the Russian Federation).

Important! If an employee’s shift falls partly on a holiday or day off, then only this part of the shift is eligible for double compensation. For example, an employee works for a day from 08-00 on April 30 and ends his shift on May 1 at 08-00. Holiday payment is due for the time from 24-00 to 08-00 on May 1. Shift workers are not entitled to compensation in the form of time off.

Compensation calculation

The calculation of the amount for hours worked on non-working days will depend on which payment system applies to the employee. The basic formula for establishing the amount of compensation is as follows:

C = Cch * Cch * 2,

Cost – cost of 1 hour of work;

Kch – number of hours worked.

Calculation example for piecework payment

The worker was brought to work on May 1. During this day, he produced 20 parts with a set price for their production of 50 rubles.

If consent is received for double remuneration, the worker will be accrued the following amount:

20 parts *50 ₽ * 2 = 2000 ₽

Calculation example for hourly wages

The employee is registered on an hourly form of payment. Each hour costs 250 ₽. She agreed to go out on Sunday. At the same time, I had to work 7 hours.

During this time, the employee will be credited with the following amount:

250 ₽ * 7 hours * 2 = 3500 ₽

An example of calculating employees with a salary

The accountant's salary is 31,800 rubles. He was asked to leave on a holiday - March 8th. The planned balance for March 2018 was 159 hours.

When calculating compensation for salaried employees, their actual balance of work for the month should be taken into account. Depending on whether it exceeds the planned norm or not, payment for holidays is made.

The cost of 1 hour of accountant work should be established. It is calculated as follows:

31800 ₽ / 159 hours = 200 ₽

Option 1. The employee did not exceed the planned balance. Its operating time for the month, excluding holidays, was 152 hours. The amount of payment for this time is 152 hours * 200 ₽ = 30,400 ₽.

When choosing compensation in the form of payment for a holiday, the employee will receive:

8 hours * 200 ₽ = 1600 ₽

The total salary for the month will be 30400+1600=32000 ₽.

If the employee agrees to take time off, there will be no monetary compensation for working on a holiday due to the unfulfilled standard of time for the month. In March he will receive only 30,400 rubles and time off.

Option 2. The employee exceeded the planned norm March 2018.

If compensation is chosen in the form of double remuneration, then the accountant will be credited the following amount for work on March 8:

200 ₽ * 8 hours * 2 = 3200 ₽

For a month in this case, the total amount will be 31800+3200=35000 ₽.

When choosing compensation in the form of a day of rest, holiday payment will be accrued only in a single amount:

8 hours * 200 ₽ = 1600 ₽

A salary of 31800+1600=33400 ₽ will be issued. In this case, the employee will be given a day off of his choice.

Important! When working overtime on your day off or on a holiday (for example, you worked 10 hours instead of 8), the calculation is made for all hours at double the rate. All time, including overtime, counts as hours worked during the holiday. Overtime and holiday pay are not accrued at the same time.

Business trip payment

When sending an employee on a business trip, double payment is calculated in the following situations:

  • the business traveler performed a certain amount of work on his non-working day;
  • the business trip was specially timed to coincide with work on a holiday;
  • departure (return), as well as travel time, occurred on weekends or holidays.

Payment is made in accordance with Letter of the Ministry of Labor of the Russian Federation dated December 25, 2013 No. 14-2-337, no less than the established double amount.

If a production need arises, the employer may bring employees to work during non-working hours. In this case, it is required to obtain written consent, which indicates the method of compensation for this type of activity. Employees independently decide what is preferable: double pay or time off.

Video - How to pay for work on a non-working holiday?

Work processes cannot always proceed strictly within the framework of a strictly established schedule.

Sometimes an employer simply needs to call one or more employees on weekends to perform urgent work. Of course, such work is paid above the established standards and, moreover, it allows you to receive not only payment, but also time off.

Registration of work on weekends, as well as its further compensation in the form of time off, is regulated by the Labor Code of the Russian Federation.

Article 153 of the Labor Code of the Russian Federation indicates that work performed on a weekend or holiday must be paid according to other criteria. The main thing for the employer is to clearly understand what is meant by the concept of a day off.

Each hired employee has his own established one. This measure is not unnecessary, because several regimes can operate within the same organization. When an employee works in an office job and has a five-day work week, Saturday and Sunday are considered days off, unless there have been official government shifts. All holidays that are prescribed in the Labor Code, as well as those that are officially announced for the next year, are also considered weekends. For employees who have special work schedules, for example, floating or rotational, days off are determined according to an individually established schedule. On holidays, they work or rest according to previously established criteria, and cannot claim to leave the workplace due to a red date on the calendar.

An employee can be engaged to work on his legal day off only with his consent and when a production need arises. However, it is worth remembering that any such involvement will result in increased payments for the employer himself, regardless of the reason for calling the employee to work after hours.

Payment amount

Payment of time off for work on a weekend is a separate article of the Labor Code of the Russian Federation, namely.

According to its standards, payment for work performed on a legal day off or holiday is made in the following minimum amounts:

  1. Those receiving piecework payments should be charged no less than double rates.
  2. For those who are billed hourly or daily, the double rate is calculated for one hour or one day.
  3. Recipients should calculate the share of the salary for the time worked above the norm and multiply it by two. If the work was performed within the established monthly norm, then payments are made in a single amount.

Article 153 of the Labor Code of the Russian Federation establishes the mandatory requirement of double payment for all hours of work that fall on weekends or holidays. But it also contains a clause that states that other standards can be established by the employer in the collective agreement. The clauses of the collective agreement must be agreed upon with representatives of the work collective and not conflict with legislative norms. The norms prescribed in the Labor Code of the Russian Federation cannot be reduced, but they can be increased at your discretion in an unlimited amount.

Workers in creative professions usually work on weekends and holidays; Article 153 of the Labor Code does not apply to them.

The article itself states that the amount of payment for creative people is determined by the Russian Tripartite Commission, as well as local documentation, taking into account the List of Professions approved by the Government of the Russian Federation.

Which is preferable: time off or pay?

If the employee himself expresses such a desire, the employer is obliged to provide him with. You can take time off for a period equivalent to the hours worked, but no more.

When solving the dilemma of what is preferable – time off or payments, you should pay attention to the rules for providing both:

  1. Increased pay is made for all hours of overtime work performed on weekends or holidays. It is calculated in accordance with the general procedure when calculating wages, and is paid together with it.
  2. is taken at the request of the employee and does not cancel payment for work performed. However, payments when taking time off are accrued in a single amount.

The advantage of time off is that it can be taken as needed. However, the legislation allows no more than one calendar year for sampling accumulated hours of compensatory time off. If the right to rest is not exercised, then when the new calendar year begins, it is lost. Most employers do not give employees the right to choose and assign either increased pay or time off. It should be clearly understood that this state of affairs is a severe violation of the rights of a working person.

Many enterprises have adopted an unspoken law that days off that last less than 4 hours are usually not formalized, but are simply paid at an increased rate.

Procedure for granting time off

The employer must issue an order for going to work after hours. Only the presence of a written order will allow the employee to subsequently take advantage of all the benefits specified in Article 153. If there is no order, then the law will consider that the employee entered the workplace without permission, and such an exit does not provide grounds for increased payments and time off.

When writing an order, the employer can, in agreement with the employees, immediately specify the date of the days off provided in return. If such a note is present in the order, then on the appointed day the employee does not go to his workplace, and a mark about official time off is placed on his time sheet.

When the order does not have a strictly established day off or does not stipulate compensation at all, the employee writes, in which he expresses a request for a free day or hours in return for those worked.

The date of the free day must be previously agreed upon with the immediate supervisor. If he does not object to the absence of the employee on the specified day, he must put his resolution on this. The endorsed application is sent for signature to the director of the enterprise and only after its approval is considered approved. The submitted application is confirmed by an issued order, indicating the date of the extra-curricular day off and the reason for its provision.

You might be interested

Working on a weekend or holiday is prohibited by law. But sometimes managers have to call employees to urgently complete work during this period.

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How is payroll calculated in this case? What should a HR specialist know? You will find out the answers to these questions in the publication.

Regulatory documents:

  • Labor Code of the Russian Federation, articles: 99, 153, 112, 153, 164;
  • Order of the Ministry of Health and Social Development of Russia N 588n;
  • Letter of the Ministry of Finance of Russia dated N 03-04-06-01/174.

Documents can be downloaded on our website:

What does Russian legislation say?

The Labor Code states that overtime work is activity carried out by order of the manager outside the standard time.

Involvement is possible only upon receipt of the employee’s written consent and compliance with two conditions:

  • duration does not exceed 4 hours/day and 120 hours/year (for each employee);
  • payment is made at an increased rate, rates and nuances are specified in local documentation.

By law, all employees are entitled to rest at the following intervals:

  • 2 days/week – with a five-day working week;
  • 1 day/week – with a six-day work schedule.

Sunday is considered a general day off, and the second day is determined by the organization. Usually they follow one after another.

This point must be specified in local documents.

The Labor Code classifies non-working days and holidays as:

  • New Year holidays and Christmas, falling during the period from January 1-8;
  • Defender of the Fatherland Day;
  • International Women's Day;
  • Spring and Labor Day - May 1;
  • Victory Day – May 9;
  • Russia Day – June 12;
  • National Unity Day – November 4th.

Sometimes it happens that a holiday falls on a weekend. Then the rest is transferred to weekdays.

If employees did not fulfill their duties during this period, they are paid financial compensation.

In practice, there are various situations that force managers to call their subordinates after hours.

The reason may be:

  • The need to complete work that was interrupted due to technical problems.
  • Malfunction or breakdown of equipment that negatively affects the activities of a large number of employees.
  • In shift work, if the performance of the employee’s duties does not allow for a break.

Consent to perform overtime work is not required if:

  • it is necessary to immediately eliminate the consequences of emergency incidents or prevent the likelihood of their occurrence;
  • it is necessary to carry out restoration work to ensure gas, water, body supply, communications or lighting systems;
  • Another situation arose that threatened the life and normal living conditions of the population.

How is an employee's return to work processed?

To avoid conflicts, including regarding the calculation of payments, all documents should be completed correctly.

The personnel officer must prepare:

  • Notice of involvement in overtime work, which specifies all tasks and requirements. For certain categories of citizens, it is necessary to remind about the right to refuse recycling.
  • An order to involve an employee in fulfilling obligations during non-working hours. The form of the document can be free, but you will need to indicate the reasons for the decision, overtime hours, form of compensation, amount of additional payment and other information.
  • Record the fact of overtime work in the timesheet. If it is necessary to note attendance/absenteeism for work, overtime is reflected in a separate column. In the corresponding cells the code “I” is entered with the duration of work according to the standards (8 hours), and the duration is indicated in the “Overtime” column.

Examples of documents:

How is work on weekdays “weekends” paid?

The table shows the specifics of wages on weekends and non-working days for different categories of employees. This information is regulated by the Labor Code.

At the request of the employee, monetary remuneration can be replaced with an additional day of rest.

It is not paid and is not taken into account when determining the duration.

In such a situation, “Weekend” weekdays are reimbursed in a single amount.

Procedure for calculation and accrual

The amount of remuneration depends on the category of employee.

Let's look at how income is calculated for those who work on a salary basis:

Salary out=(Salary/Chr) x Ch(neg.) x 2

  • ZPout. – additional funds;
  • Chr. – number of working hours in the billing period;
  • Chotr. – additional time worked (in hours).

For hourly workers, the calculation procedure is simpler:

Salary out = TARIFF x Chotr. x 2

The cost of one day of work is determined as follows:

Salary out=(Salary/Dr.p.)*Dotr*2

  • Dr.p. – number of days in the billing period;
  • Dr. – days worked on a weekend or holiday.

Example:

Due to the occurrence of an unforeseen incident at the Sokol company, engineer N.V. Streltsov was involved in performing his duties on a day off - June 26, 2019. The work was carried out in excess of the norm established for the month. Duration was 7 hours, salary 42,000 rubles.

The cash reward for Sunday will be:

An employee's increased salary is taken into account when determining the tax base required for deduction of income tax.

According to the financial department, such a salary is not compensation from the employer, therefore it is subject to and also subject to insurance contributions.

What nuances need to be taken into account when paying for labor?

Federal executive authorities have established the length of time that is the norm. The limit is 40 hours per week.

If the indicator is exceeded, the employer pays overtime.

Example:

The company Coral LLC keeps summarized records of working hours. In Electronic engineer G.V. Kutepov worked 170 hours in June. According to the production calendar, the norm is 168 hours. This means that the employee overworked 2 hours, for which the employer is obliged to pay overtime.

Pay for night shifts (from 22:00 to 06:00) is always increased, especially on non-working days or holidays. Cash reward is provided in double amount.

Additional payments included in the collective agreement are also made. When an employee goes on a business trip, the requirements are similar.

Workers' Compensation

Working on holidays or weekends is associated with a reduction in rest time and increased effort.

Therefore, the Labor Code establishes a number of guarantees for called employees:

  • Increased payment: the first 2 hours at least 1.5 times, the rest of the time - double the amount.
  • The duration of the overload cannot exceed 4 hours for two consecutive days. For each employee, the HR department maintains an accurate calculation of overtime.
  • Prohibition on involving certain categories of citizens in overtime work: pregnant employees, single parents, minors, as well as employees caring for disabled children or disabled family members.
  • Additional workload for guardians and women raising a child under 3 years of age is possible only with written consent.