Overtime during shift work and how to calculate it. Which employees cannot be involved in overtime work?

Every person who agrees to work under such conditions seeks to find out how payment is made for work under a shift work schedule. But before we talk about the provisions prescribed in regulations, it is worth defining the concept itself.

What does shift work mean?

So, this is a work schedule in which the time a person spends on work differs on different days. It is installed in those institutions, enterprises and industries whose activities are carried out around the clock. And the specialists supporting it change - some go to rest, while others take over. Well-known examples include fire, rescue, police and medical services. Or blast furnace production - where the furnaces operate for several years without interruption.

But during shift work, the 40-hour work week rule is also observed. That is, the entire working time that a person was in his place cannot exceed 40 hours. This is stated in Article 91 of the Labor Code of the Russian Federation. That is, if a person worked for three days for more than 13 hours, he is on vacation for the next four days. They include two legal days off and compensation for overtime at work. And, of course, payment for work during a shift work schedule is directly related to this topic. But more on this in more detail.

Calculation

How is work paid during a shift work schedule? Initially it is calculated. Either on a salary basis, or using so-called hourly tariff rates.

Here is an example of the second case: an hour of human labor costs 400 rubles, for example. For three days in a row he worked 13 hours a day. In this case, remuneration for shift work is determined by a simple formula: 400 x 13 = 5,200 rubles. for one day. When does a person receive his money? There are two options. The first is immediately after the end of the shift. It is usually practiced in cases where workers are not officially employed. And the second option is once a month.

If the institution has a salary system, then the principle will be slightly different. Standard - advance payment and salary every 15 days. And always a fixed amount. With the exception of allowances for overtime, of course, they always add up. And to calculate them, the accountant finds the tariff rate (per hour), and then the total salary for the month. For example, a person is supposed to work 150 hours a month. His salary is 52,500 rubles. Per hour - 350 rub. If he worked 10 hours over a month, then an additional amount will be added to his salary, calculated using the formula: 10 x 350 = 3,500 rubles. That is, in this case, his salary for that period will be 56 thousand rubles.

More about recycling

The main task of an accountant is to determine the number of hours that a person spent in his place in excess of the norm. Based on this, payment for work during a shift work schedule is determined.

There is a weekly accounting method. You just need to know about the maximum standard for a particular employee. All this is spelled out in regulations.

If the enterprise practices summarized accounting, then it will be necessary to determine the number of hours worked for the entire period. And this nuance is very important. Since the hours a person spends at work in excess of the norm go beyond the limits established by law. And they are considered processing only at the end of the reporting period. And for clarity - an example.

Quarterly periodization

So, the standard one lasts 40 hours. If the time during which people worked in shifts is calculated in a cumulative manner (+ taking into account the reporting period for the quarter), then the normal duration will look like this:

• in March - 165 hours;
• in April - 187 hours;
• in May - 176 hours;
• total - 528 hours

And if a person worked 160 hours in the first month, and 186 in the second and third months, then the total will be 532 hours. 4 more than expected. And in this case, payment for a shift work schedule will have to include compensation for overtime hours.

Amount of allowances

It is important to note that payment for work on a shift schedule should, in theory, be made in larger amounts. This is stated in Article 152 of the Labor Code of the Russian Federation. The first two hours are compensated at time and a half. Subsequent time is double. Moreover, this is the minimum that the employer must comply with. And so he can reward employees for their overtime work in a larger amount.

The minimum is determined based on the hourly person. Let's say 60 minutes of his work cost 350 rubles. For four days in a row he was on three hours of overtime. Total - 9 hours in excess of the norm. Of which six are paid at one and a half times the rate, and three at double. Here's what it looks like: (350 x 1.5) x 6 + (350 x 2) x 3 = 5,250 rubles in addition to the salary.

But it is more difficult to calculate the bonus if a person receives a salary in accordance with the official monthly salary. How it's done? The salary portion is divided by the standard number of hours for the entire year. That is, in 12 months. And if a person receives 40,000 rubles a month with a 40-hour work week, then he works 1974 hours a year. Total: 40,000 / (1974/12) = 243.16 rubles. What happened is his hourly rate. However, in order not to be too bothered, the accountant can resort to the method that was noted at the beginning - take into account the monthly salary and divide it by the number of hours worked.

Holiday compensation

It is also worth noting attention when talking about how work is paid during a shift work schedule. In addition to additional payments added to the basic salary, the time that a person spent in his place beyond the norm can be compensated for by rest. That is, additional days off. And many prefer it to money, taking advantage of the opportunity to organize a short vacation. This nuance is implied by Article 152 of the Labor Code of the Russian Federation.

However, this is not always possible. After all, we are talking about enterprises that operate constantly. And it is not always possible to allocate not just several, but even one unscheduled day off for one or another employee. Therefore, financial compensation is a priority. And to get a day off instead of money, you need to make a written application.

About restrictions

There are other nuances that a shift work schedule implies. Payment, of course, must be made without delay and in full, but even taking into account the double tariff for overtime, the employer does not have the right to involve citizens belonging to certain social categories in long-term work.

These include minors, part-time employees (who both study and work) and pregnant women. This is stated in Article 99 of the Labor Code of the Russian Federation.

Also, overtime should not exceed 4 hours for two days in a row. True, many people violate this rule (also noted in Article 99) - even workers, of their own free will, because they want to earn more. But over the course of a year, the amount of overtime should definitely not exceed 120 hours.

Non-working days

The law designates dates that are officially days off for everyone. However, as mentioned earlier, there are enterprises that operate constantly. They are allowed to involve their people in labor. However, even with a shift schedule it is different. And according to several criteria.

For night shifts, for example, there is an additional payment of at least 20% - this is in addition to the allowances that are already due for work on holiday weekends.

If the rate is hourly, then the person simply receives twice as much as usual. If at normal times 60 minutes of his work cost 300 rubles, then on the weekend the “price” will increase to 600 rubles. This is compensation. If a person receives a “salary” salary, then for working on a weekend he will be paid for another day. The principle is the same - in both cases, twice as much money will be transferred. This is how holidays are usually paid for on a shift schedule.

The Labor Code also encourages people to distinguish between the concepts of state holidays and ordinary ones. If a person is called on a day when only he should have rest, payment is made without compensation. The only exception is the night shift.

Night hours

Well, it’s clear how work is paid during a shift work schedule on holidays. Finally, I would like to pay attention to the notorious night hours. To do this, you need to refer to Article 96 of the Labor Code of the Russian Federation. So it is said that the night period is considered to be the time from 22:00 to 06:00. And people working during this period, in theory, work in conditions that differ from normal ones.

Night work is paid by the hour. And the amount is prescribed by the head in the local regulatory act. Therefore, when signing a contract before applying for a job, it is necessary to discuss this point separately.

Well, that's all the information you need to know about pay for shift work. The main principle here lies in the total calculation of time worked. And this is the main thing to remember.

The length of time an employee spends at the workplace is always reflected in the agreement between him and the employer. But sometimes situations arise when it is necessary to carry out responsibilities outside of working hours. This is called “overtime.”

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What it is

The concept of “overtime work” means the implementation of work duties during non-working hours. The reasons for this can be very different. Carrying out work of this kind is permitted by special regulatory documents.

But there are certain restrictions imposed on it. It is worth familiarizing yourself with all sections in advance. They regulate the performance of this type of work.

Only work that is performed at the initiative of the employer is recognized. If the reason for performing work duties is the desire of the employee himself, then such work is called “part-time work”.

Today, there are two types of overtime work:

• the implementation of which does not require consent in any form from the employee himself;
• the employee's written consent is required.

On the territory of the Russian Federation, it is possible to engage in this type of work without the consent of the employee himself in cases limited by law:

• it is necessary to neutralize the consequences of natural disasters, serious technological problems, and other disasters;
• if it is necessary to carry out certain work related to eliminating problems in the functioning of communication systems (water supply, gas supply, sewerage and others);
• if the work is a consequence of war/emergency times.

There is also a list of works that will only be possible to perform if the employee has the appropriate written consent:

• if there is any amount of work required to be completed, failure to complete which will result in significant delays in production, resulting in serious financial losses;
• if it is necessary to carry out repairs of mechanisms, structures, special equipment - the absence of normal functioning of which will lead to the stoppage of work of a large number of workers;
• if shift work is carried out and the employee does not report to his workplace on time (when the work does not allow any break).

It is important to remember that the absence of written consent from the employee means that the employer does not have the right to require overtime work.

Consent can be issued in free form. But the personal signature of the employee himself on the document is mandatory. It is also required to indicate the date and place of compilation.

How is it paid?

It should be remembered that overtime work is paid in a manner significantly different from the same procedure in the case of regular work.

Payment is calculated on the basis of special legislation:

• Federal Law of June 30, 2006;
• Labor Code of the Russian Federation.

You should know that employees of certain groups are simply not allowed to be involved in this type of work.

Such persons include the following citizens:

• pregnant workers;
• who are not adults;
• with whom a student agreement was concluded;
• disabled people and some other categories of persons.

The full list is reflected in the relevant section of labor legislation.

Overtime work is paid as follows::

At the request of the employee, monetary payment for overtime work can be replaced by additional rest time.

This is possible with prior agreement with the employer. It is important to remember that in order to be required to work overtime it is necessary to formulate a special order. The employer is required to keep accurate records of overtime hours worked.

There are certain restrictions on involvement in such activities:

The employer also has the right, at its discretion, to increase pay for overtime hours worked. Moreover, all this must be reflected accordingly in accounting and tax reporting.

Payments for overtime work are subject to personal income tax. It is also mandatory to pay insurance premiums to all non-budgetary state insurance funds.

Features of payment for overtime during a shift schedule

Some features of overtime pay are available for shift work schedules. The issue regarding shift work schedules is considered in the Labor Code of the Russian Federation in as much detail as possible. The term “shift schedule” means working in 2, 3 or 4 shifts.

A similar operating mode is introduced in cases where the duration of a continuous operating cycle exceeds the maximum permissible operating duration of 1 week.

Work on a shift schedule is necessarily established in the concluded employment agreement or collective agreement.

It should be remembered that the total number of operating hours must correspond to a pre-formed schedule. This point is reflected in the Labor Code of the Russian Federation.

It is necessary to take into account some nuances of overtime work:

• the duration of work should not exceed the norm specified in legislation and the collective agreement (according to the Labor Code of the Russian Federation);
• for some categories of employees, exceeding a predetermined time limit is not allowed (according to the Labor Code of the Russian Federation);
• the duration of the work shift that precedes a non-working day designated as a holiday is reduced by 1 hour (Labor Code of the Russian Federation);
• the night shift can be shortened by 1 hour - subsequently there will be no need to carry out work (Labor Code of the Russian Federation);
• it is prohibited to assign an employee two shifts in a row (Article No. 103 of the Labor Code of the Russian Federation);
• Rest for one week during a shift work schedule should not be less than 42 hours in a row (Labor Code of the Russian Federation).

If for some reason the limit indicated in the special documentation was exceeded, then it will be necessary to accrue payment for overtime work.

At the same time, the procedure for additional payment remains completely standard. An increasing factor of 1.5 and 2 is applied depending on the duration of processing.

At the same time, it is important to take into account the inadmissibility of violating labor legislation in terms of the specific limit established by it for rest for 1 week or month.

Moreover, this also applies to continuous rest. Violation of these limits is permitted only in a limited list of cases.

For example, if there is a need to eliminate the consequences of any man-made disaster, as well as in other situations when the employee’s consent to perform overtime work is not required.

On holidays and at night

The issue of payment on holidays and night time is discussed in detail in the Labor Code of the Russian Federation. According to this regulatory document, the amount of payment cannot be less than that indicated in the following documents:

• local regulatory acts;
• labor agreements.

According to the Labor Code of the Russian Federation, the additional payment is:

The labor legislation lists the periods of time that are considered night: from 22.00 to 06.00 hours. It is this period of time, in accordance with the Labor Code of the Russian Federation, that must be paid accordingly.

If for some reason overtime work is carried out at night, on holidays, or all at the same time, then the employer is obliged to provide all the guarantees indicated above regarding payments.

It is important to remember that accrual must be carried out in full compliance with the legislation in force in the Russian Federation.

Violation of the wage regime or its delay may threaten the employer not only with administrative liability in the form of a fine or other penalty, but also with criminal punishment.

The employee should be sure to familiarize himself in advance with the format of the procedure for calculating appropriate payments for overtime work - with all the nuances. This will allow you to properly control the process of accruing funds in the form of wages.

If a violation of rights is detected, the employee should immediately contact the labor inspectorate or immediately go to court.

This way you can avoid many different problems. In turn, the employer should try to avoid any mistakes when calculating the amount of the payment.

What is meant by overtime work? Current legislation considers this to be the performance of work duties after the end of the main working hours.

The condition that must be met is that there is a written decision from the employer to leave the employee outside of working hours.

Overtime is considered and paid in a special manner during shift work schedules.

The Labor Code specifies working time standards for each type of enterprise. If the company has a 5-day work week, the employee is required to perform official duties for 8 hours, every day except 2 days off. For preferential categories of citizens, reduced norms are established: 24 hours a week, 35 hours, 36 hours.

Not all companies operate during the day. In production facilities with a continuous cycle of equipment operation, shifts have been introduced for workers.

In this case, it is impossible to comply with the legislation on standard hours. Then the summarized method of determination is used. For this purpose, a shift schedule is drawn up, and the work mode itself is called shift work. .

When summing up and calculating wages the actual number of hours worked is considered, compared with the norm in legislation.

The difference between the indicators according to the shift schedule and the established standard hours constitutes overtime. The shift work schedule is regulated by Art. 103 Labor Code of the Russian Federation.

Overtime and working overtime - what's the difference?

When it comes to payroll, these overtime and overtime mean the same thing- a person has worked overtime.

The difference is when each type of overtime occurs.

Overtime hours are counted after the end of the work shift when the employee continues to remain at the workplace and perform duties. He is attracted on the basis of .

Let's say the company has an 8-hour shift, overtime starts from the 9th hour of work. With a shift work schedule, the difference between the established standards and the actual time worked is considered.

Recycling means going out on another day, at other times., instead of another employee.

In all cases, an order from management and the consent of the employee are required. An employee’s decision, on his own initiative, to stay at work or go outside his schedule is not considered overtime and is not paid.

How is it paid according to the Labor Code of the Russian Federation?

The main document for calculating hours worked during a shift work schedule is a time sheet. This document is mandatory for enterprises of any form of ownership and orientation. The timesheet form is not fixed by law, but is developed separately by each company.

There is a list of mandatory information contained in the document:

• data on the number of hours spent by the employee at the workplace within a shift;
• Time relax;
• information about shift rotation.

The information indicated in the report card allows management Calculate the number of hours worked during shift work.

If, according to the calculation results, the duration of one shift is more than the established norm, then the difference is defined as overtime or overtime work.

Overtime are paid at a higher rate, according to Art. 152 Labor Code of the Russian Federation:

• for the first two hours of overtime, 1.5 times the employee’s rate is paid;
• for the subsequent time, after two hours, also for night and holiday exits, 2 rates established at the enterprise are paid.

Management does not have the right to reduce rates, but it is possible to increase the size.

This can be carried out under the following conditions:

• compilation for the enterprise regarding payment for processing or wages;
• this is stated in the collective agreement;
• the presence of a corresponding clause in the employment contract concluded between the employee and the employer.

How to calculate payment - formulas

First of all, the first 2 hours of overtime are allocated, which are paid at 1.5 times the rate.

The first formula concerns the derivation of the cost of 1 hour of an employee’s shift:

Formula:

1 working hour = Salary / Standard hours, where:

• salary – the monthly rate established for a given employee,
• standard hours – the standard working hours per month established by law.

Formula for determining overtime pay:

Formula:

Payment for processing =(1 work hour x 1.5 x 2 hours) + (1 work hour x 2 x hr), where

• 1.5 and 2 are the norm of payment for processing established by law:
• 2 hours – time paid at 1.5 rates;
• Hch – time paid at double rate.

Calculation example

A striking example of working on a shift schedule is medical workers. The hospital is expected to have medical staff around the clock. As a rule, an employee's shift is 12 hours.

Initial data:

In September 2018 by order of management Zakharov E.P. worked overtime 6 hours:

• September 11 2 hours after night shift,
• September 18, 4 after day shift.

The order of the enterprise established an additional payment for overtime in the amount of 20% of the official salary. We will calculate the amount for overtime hours.

Working overtime is considered one of the options that allows you to earn extra money and earn additional income. Sometimes bosses offer to stay at work after hours in order to complete a previously assigned task. Many agree with pleasure, knowing that this will bring them a possible additional payment. The employer does not have the right to abuse such offers according to the Labor Code of the Russian Federation, violation of which is accompanied by financial penalties in the form of fines imposed on the enterprise.

The Labor Code of the Russian Federation is aimed at protecting workers' rights. It includes articles that regulate work beyond normal hours and prohibit employers from applying increased loads to their employees, which allows them to maintain their health.

The Labor Code of the Russian Federation has a separate chapter devoted to determining working time standards. Article 91 of the Labor Code of the Russian Federation states that with the usual organization of working time, the amount of hours worked cannot be more than 40 with a 5 or 6 day work week. If an employee has exceeded the time standard established in labor legislation, then all overtime hours are paid.

It is noted that overtime is work in which an employee is used by superiors in excess of the statutory hours approved by law. The initiative for such a stay at the workplace must necessarily come from management and have good reasons for it. Employees can be used for overtime work only when the consent of each of them has been obtained in writing. It is also necessary to have the approval of the trade union body of the enterprise.

The grounds on which it is possible to withdraw workers beyond standard hours may be as follows:

1. The completed task must be completed within certain strictly established deadlines, failure to comply with which may result in loss or damage to the employer’s property and property.
2. If a break in work can lead to the creation of situations that pose a threat to health or even death, then there is a need to continue the previous actions taken. Previously planned activities were disrupted due to unforeseen circumstances and technical reasons.
3. Carrying out repairs and restoration of a building or equipment, which may subsequently lead to downtime for a significant number of employees.
4. If production is continuous and a shift worker does not show up, the employer may ask the employee to stay at work for a while. Management does not have the right to leave him on the full 2nd shift. Arrangements must be made to find an alternative solution.

There may be circumstances in which hiring employees to work overtime does not require their consent:

1. In the event of accidents or disasters at work to eliminate their consequences.
2. Employees of such areas that are vital for a large number of the population when the normal existence of people is disrupted: water supply, gas supply, electricity supply, heating, transport, communications.
3. In the event of emergencies, military situations or disasters associated with natural disasters, as well as fires, famine or epidemics.

Video - Overtime payment for summarized working hours

Who is prohibited from engaging in overtime work?

• pregnant women;
• minor citizens;
• workers with hazardous working conditions;
• disabled people of groups 1 and 2;
• women who have children under 3 years of age.

The last two categories, if necessary, can be withdrawn during additional hours, but they must sign 2 documents. The first is their consent to processing, and the second is that they have every right to reject such an offer.

Time standards for different categories of workers

Any enterprise maintains standardized records of the time worked by each employee. Overtime is usually calculated by comparing the number of planned hours for a certain period and the hours that were actually worked. Usually a month is accepted for calculations, but a quarter or even a year is possible.

1. For minors under 16 years old - a 24-hour week, from 16 to 18 years old - a 35-hour week.
2. Under special working conditions associated with danger and harmful to health, a 30 or 36-hour week is approved.
3. For all other employees, the week is set at 40 hours.

Temporary restrictions on overtime hours

Legislatively defined restrictions on the use of workers overtime. The employer has the right to involve an employee in additional work for no more than 4 hours. Moreover, this should not happen more than 2 days in a row.

Every year the government of the country approves a production calendar, which sets standard hours for all categories of workers. The management of the enterprise must ensure that employees working shifts do not overwork more than 120 hours per year. If such a situation occurs, penalties will be imposed on the organization. According to Article 5.27 of the Administrative Code, for each violation, an official will be punished from 1,000 to 5,000 rubles, and an enterprise - from 30,000 to 50,000 rubles. The organization's activities may be suspended for up to 90 days.

Important! In case of violations by the employer, an employee who has overtime exceeded 120 hours must receive full compensation for it.

Registration of overtime

There is no strictly established form for recording overtime hours. The following processing methods are recommended:

1. The written notice contains information about the reason for additional work, indicating the date and time during which the employee must perform it. This document is handed to the employee, which he signs, expressing his consent.
2. If several employees are being withdrawn, then it is wiser to draw up an order requiring them to work overtime. It specifies the basis for overtime, the date and time for each employee. There is a special column where a consent signature is placed.
3. Overtime must be noted in the timesheet in the form of a special designation “C” with the establishment of the number of overtime hours. Typically, forms approved by Rosstat or are used to maintain time records.

Important! An employer can protect itself from overtime-related issues. To do this, it is necessary to stipulate in the employment agreement a provision regarding irregular working hours. By law, under this regime, no overtime hours are accrued.

Payment for processing

The Labor Code contains information about the established minimum for payments provided for employees working overtime. Tariffs for processing are set differently at each enterprise. They are fixed in the collective agreement or in the contract concluded with the employee. Moreover, these prices should not be less than those guaranteed under the Labor Code.

According to Article 152 of the Labor Code of the Russian Federation, when working on weekdays, the first two hours of overtime are calculated at one and a half times the rate, the next hours are calculated at double pay. Article 153 establishes the amount of pay for going to work on weekends and holidays. In this case, prices always increase by at least 2 times. There is an alternative to payment. If the employee agrees, he can get a day off on any other day he wishes. The remaining payment will be charged in a single amount.

Calculation example

If an employee is called to additional work on Tuesday for 4 hours, then the next time he can be called to such work no earlier than Thursday. Payment for 4 hours worked on Tuesday will be calculated as follows:

1. If a salaried specialist is called to work overtime, you first need to find out the cost of one hour. With a salary of 25,000 rubles and a 168-hour balance, one hour costs 148.80 rubles. The first 2 hours of overtime are paid in the amount of 148.80*1.5=223.20 rubles, the other 2 hours – 148.80*2=297.60 rubles. The amount of payment for processing will be 520.80 rubles.
2. If an employee has a piece rate, then the calculation of the cost of overtime hours is determined from his tariff rates. Calculations are made by analogy with the first method.
3. In shift mode with a quarterly accounting period, the calculation is carried out as follows. When closing the accounting period, the actual hours worked for 3 months are summed up and compared with the balance of working hours for the quarter. If the fact exceeds the normative balance, then this difference is processing.

The organization uses summarized working time tracking. The accounting period is 1 year. The employee worked 2120 hours during the year instead of 1970 hours. Can we pay overtime for 120 hours and provide additional rest days for the remaining 30 hours? How to pay for processing correctly? And how to formalize this correctly?

Indeed, the essence of the summarized recording of working time comes down to the fact that the permissible number of working hours or the standard working time is determined not for one day or week, but for the accounting period as a whole. In this case, the accounting period is a year. In other words, the standard working hours, in accordance with the shift schedules approved by the organization, should be 1970 hours.

By the way

The absence of a shift schedule in an organization or leaving an employee at work for two shifts in a row are classified by labor inspectors as administrative offenses. Responsibility for such actions is provided for in Art. 5.27 Code of Administrative Offenses of the Russian Federation.

From the above it follows that the employer must organize the work process so that the standard working time is worked by the employee during the accounting period. However, in each month of the accounting period, the duration of work may vary. The main thing is that it is balanced within the accounting period.

In practice this means the following. The standard working time according to the production calendar for 2014 with a 40-hour work week is 1970 hours. In case of summary accounting, shift schedules must be drawn up in such a way that there is no overwork (or shortfall) of the established working hours. But in each specific month of the accounting period, working hours according to the established schedule may differ from the monthly time norm.

For example, the standard working time for March 2014 according to the production calendar is 159 hours; working time according to the established shift schedule can be either more or less than the specified monthly norm. The main thing is that during the accounting period the time according to the shift schedule established in the organization does not differ from the norm. The actual working time of a particular employee may not coincide with the schedule (the employee fell ill or, conversely, replaced an ill employee).

If during the accounting period the actual time worked is more than that established according to the schedule, that is, more than 1970 hours, then, in all likelihood, we are talking about overtime hours of work.

In the case where the employee actually worked 2120 hours instead of 1970, it is obvious that there were circumstances forcing the employer to involve the employee in additional work outside of the schedule. At the same time, the amount of time actually worked exceeds the established norm by 150 hours (2120-1970).

Note!

If the employer has already included overtime hours when drawing up the schedule, this is a violation of the requirements of labor legislation (Article 99 of the Labor Code of the Russian Federation).

The specifics of payment for overtime work are set out in Art. 152 Labor Code of the Russian Federation. If an agreement is reached on payment for overtime work, the first two hours are paid at least time and a half, and all subsequent hours at least double the rate (Article 152 of the Labor Code of the Russian Federation). An increased amount of payment may be established:

• local regulatory act of the organization;
• collective or labor agreement.

With summary accounting, work on holidays is included in the monthly standard of working time that the employee must work. In this case, double payment is accrued for hours actually worked on holidays. After the end of the accounting period, when calculating overtime hours, work on holidays performed in excess of working hours is not taken into account, since it has already been paid in double amount (decision of the Supreme Court of the Russian Federation dated November 30, 2005 No. GKPI05-1341, Resolution of the Presidium of the All-Union Central Council of Trade Unions dated August 8, 1966 No. 465/P-21 “On approval of Explanation No. 13/P-21 “On compensation for work on holidays””).

Note!

Payment for overtime work is made at an increased rate even if the employee is involved in work in excess of the maximum permissible number of hours of overtime work. In this case, the employer’s violation of the requirements of the Labor Code of the Russian Federation should not affect the implementation of the employee’s right to payment for overtime work (letter of the Ministry of Finance of Russia dated May 22, 2007 No. 03-03-06/1/278, Federal Tax Service of Russia dated September 23, 2005 No. 02- 1-08/195@).

In other words, overtime work must be paid at an increased rate, regardless of whether the procedure for attracting overtime work is followed.

Thus, labor legislation provides for the employer’s obligation to pay an increased amount for the work of an employee involved in overtime work in violation of the restrictions established by Art. 99 Labor Code of the Russian Federation.

According to Part 6 of Art. 99 of the Labor Code of the Russian Federation, the duration of overtime work should not exceed 4 hours for each employee for two days in a row and 120 hours per year. Involvement in overtime work above the specified limits is a violation of labor legislation, for which the organization can be brought to administrative responsibility in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.

At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime (Article 152 of the Labor Code of the Russian Federation). The conditions for providing the specified rest time must be determined in a collective agreement, a local regulatory act or an individual act on involving an employee in overtime work.

Note!

Replacement of increased pay for overtime work with additional days off is possible only within the accounting period.

Transferring additional days off to the next accounting period is not allowed, since this actually means extending the accounting period compared to its duration established by the internal labor regulations of the organization.

Thus, the issue of choosing compensation (payment or rest) can be resolved when drawing up an order to involve an employee in overtime work or after he has completed such work, but within the accounting period established in the organization.