Work on your day off. How is work paid on holidays and weekends according to the labor code

Situations where employees work on weekends or holidays are a very common phenomenon.

So that the work of employees on official holidays does not bring problems to the organization, it is necessary to think over in detail the documentary basis for what is happening. Otherwise, disputes with colleagues are not ruled out, which may end in court.

According to Art. 112 of the Labor Code of the Russian Federation, in our country there are several days that are officially recognized as holidays. For going to work on his day off or holiday, the employee has the right to count on the usual day off or double compensation.

The same rules apply when working on weekends. For example, the agreement specifies a 5-day or 6-day work week, and the employee left on days 6 and 7, respectively.

The Right Motivation

In order to count on an employee on his legal day off, you must obtain the appropriate consent from him in advance. The presence of this paper is a guarantor of compliance by the employer with Art. 113 of the Labor Code of the Russian Federation (part 2). In addition, it will be required to draw up an order.

According to Art. 113 of the Labor Code of the Russian Federation (part 3), it is possible to oblige an employee to go on a day off without taking into account his opinion. Such cases include:

Liquidation of the happened catastrophe or prevention of possible.
Prevention of injuries at work.
Implementation of urgent work that arose due to the state of emergency.

Since such situations happen relatively rarely, the employer will still have to agree with the employee on all the nuances.

The company independently decides how to warn employees about upcoming changes in the work schedule. In this case, it is worth reporting their date, time and reasons. The text of the document necessarily mentions the possibility of receiving remuneration and other compensation (day off on any day, etc.).

The employee confirms his familiarization with the paper with a signature. It is necessary to clarify with him in advance about the preferred option for compensation. If the worker has not yet decided, he can do so in the future.

Persons under 18 years of age.
Single mothers with a disabled child.
Disabled people.
etc.

By signing the document, they confirm their awareness of the privileges they are entitled to.

Issuing an order

Occurs when the employer has the consent of all the workers required on the day off. Sometimes the employer does not issue this order in order to deprive employees of the due compensation in the future.

The plaintiff (he is also an employee) can prove in court the performance of labor duties on a day off without any problems. The testimonies of witnesses, any documents of the organization, etc. are used. The plaintiff usually wins.

In order not to tarnish the reputation of the organization, the leader should initially do everything right.

Types of compensation

The Labor Code guarantees an employee to receive one of two compensation options in case of violation of his right to rest.

Material

Not every employee knows how his work on weekends is paid according to the labor code. According to the legislation, an employee can count on double pay (Article 153 of the Labor Code of the Russian Federation). If the employee's salary is fixed, there are two options for calculating and paying compensation:

One daily or fixed rate per hour of overtime work. This method is applicable if the employee has not yet exceeded the monthly hourly rate.
Similar to the first, but the rate is doubled. It is applied in case of working out of the established norm or its excess.

It is as simple as possible to make a calculation if during the last month the employee did not have business trips, extra days off, sick days. Often, the cash payment prevails over the additional time off.

extra day off

Sometimes an employee prefers to take an additional day off instead of monetary compensation. You can choose a date immediately or write an application later. The day off can be in any convenient month. In the order about the chosen decision of the employee there will be a certain mark.

The employee receives a full day off, regardless of the amount of time unscheduled spent at the workplace.

After satisfying the application for additional time off, the employer issues an appropriate order. The employee must be familiarized with it against signature. At the same time, payment for the selected day remains as for a working day, since this day off is compensatory.

It is important to correctly record the absence of the worker at the workplace. Then, in case of any incidents during this period, the employer is released from liability for his employee.

The right to choose

Any of the enterprises in the event of unscheduled working days is obliged to offer employees all compensation options. Each of the workers has the right to choose the most preferable.

In practice, there is often the provision of additional days off. Moreover, this happens not at the request of the workers, but at the discretion of the management. This situation is especially relevant for employees of budgetary organizations. Leaves can be arranged as:

Additional days to the employee's main vacation.
Like an independent day off.

The worker has the right to choose the most acceptable option for himself.

Sometimes the contract prescribes the conditions under which compensation for work on weekends or holidays takes place. If the employer has indicated the established norms in advance, the employee is not entitled to demand another option for compensation.

When applying for a job, you should discuss all such subtleties with a potential employer in advance. This will help in the future to avoid conflict situations and infringement of someone's rights.

Commented by Elena Kopteva, Head of Payroll at Acsour.

General provisions

The basic principles of remuneration on weekends and public holidays are set out in Article 153 of the Labor Code of the Russian Federation. The legislation provides for two payment options: in a double amount or in a single amount with the provision of an additional day of rest. The right to choose is granted to the employee independently and cannot be established by the Employer unilaterally. The amount of payment for work on a holiday depends on the system of remuneration for each employee: pieceworkers are paid at least double piecework rates; employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate.

For employees receiving a salary (official salary), work on a holiday is paid depending on how the time of work on a holiday correlates with the established norm of working time in the current month: work on a holiday was carried out within the norm, or in excess of the monthly norm of working time.

Based on the norms of Article 153 of the Labor Code, the minimum wages on holidays follow, but the employer has the right to establish a different, increased amount of wages in internal regulations.

The main difficulties for the Employer are the correctness of determining the hourly tariff rate and taking into account the norm of working hours for the correct calculation of payment on a holiday.

It is worth emphasizing that the Labor Code clearly defines the concept of the minimum wage, but does not spell out the procedure for calculating the hourly wage rate. The hourly rate is not regulated by law, but is determined at the initiative of the company.

The employer has the right to choose one of the following options for calculating this rate:

The division of salary by the norm of working hours according to the production calendar;

The division of the salary by the norm of working hours according to the current schedule of the employee;

The division of the annual salary by the annual rate of hours according to the production calendar;

I would like to note that the procedure for calculating the hourly rate must be fixed in the internal regulations of the company, however, unfortunately, not every organization pays attention to this.

Consider examples of payment on a holiday within the established norm of working hours and above the norm.

Example 1: Payment for work on a non-working holiday, when paid at an hourly rate, in excess of the established norm of working time. There was no other day of rest.

Ivanov I.I. works according to the schedule of a five-day working week with an 8-hour working day. Salary 20 000 rubles. March 2017 was fully worked out - 22 working days (175 hours). On March 8, the employee was called to work for 5 hours. Since the total number of hours worked is 180 hours, which is higher than the established norm of the production calendar, payment must be made at double the hourly rate. The hourly rate is calculated based on the norm of working hours according to the production calendar for the current month. The employer may establish a different procedure for calculating the hourly rate.

Salary for March will be: 21,142.85 rubles

Monthly salary: 20,000 / 22 working days * 22 = 20,000 rubles

Example 2: Payment for work on a non-working holiday, when paid at an hourly tariff rate, within the established norm of working hours. There was no other day of rest.

Ivanov I.I. works according to the schedule of a five-day working week with an 8-hour working day. Salary 20 000 rubles. In March 2017, 21 days were worked, 1 day was taken at his own expense without payment. On March 8, the employee was called to work for 5 hours. Since the total amount of time worked is 173 hours, which is within the established norm of the production calendar, payment must be made at a single hourly rate (part 4 of article 153 of the Labor Code of the Russian Federation).

Salary for March will be: 19,662.32 rubles

Monthly salary: 20,000 / 22 working days * 21 = 19,090.90 rubles

At the same time, only unreasonable absences (vacation at own expense, downtime due to the fault of the employee) can reduce the norm of working time. If the employee from example 2 was in a period of disability for 1 day, and not on vacation at his own expense, then payment for a non-working holiday must be doubled.

Justification for working on public holidays and potential risks

According to Article 113 of the Labor Code of the Russian Federation, for employees to go to work on holidays and weekends, a clear justification is required, which is described by the Code. The list of reasons permitted by law, for example, includes: prevention of a disaster, industrial accident or elimination of the consequences of a catastrophe, industrial accident or natural disaster. If going to work on a holiday is not associated with any of the legislative justifications, then the employer will need the written consent of the employee. In addition, it is required to inform the employee in advance about his forced exit on a non-working day and issue an appropriate order.

Separately, it is necessary to consider the case when wages on holidays and weekends are formed by the employer in excess of the norms of the Labor Code. In this case, the company will certainly face the risk of the justification of expenses when calculating income tax. There is an opposite legislative practice regarding the inclusion of expenses for payment on holidays in amounts higher than those established by the Labor Code. The Federal Tax Service permits this practice, while the RF Ministry of Finance has a different point of view and does not encourage such initiatives.

If a company decides to increase wages in excess of the norms of the Labor Code, then a clear justification for these costs is required, not to mention the correct execution of this initiative in accordance with Article 252 of the Labor Code and the employer’s readiness to defend its position before state structures.

If these norms are not observed, there may be risks of detection of violations by both the Labor and Tax Inspectorates. The tax authorities will definitely pay attention to the presence of an order and the justification of expenses clearly stated in the LNA.

Variety of payment options on holidays and weekends

According to the previously mentioned Article 153 of the Labor Code of the Russian Federation, an alternative to double pay for employees on holidays and weekends is one additional day of rest.

If we interpret this provision literally, then we can come across the phrase that “an additional day of rest is not payable”, but in reality everything is different, as described in detail by the Rostrud Recommendations on paying for work on a holiday (approved by the Protocol of 06/02/2014 N 1 ). Unfortunately, many companies literally interpret this provision and refuse their employees to receive a full salary based on the results of the month worked, in which an additional day of rest was provided.

The employer must remember: if an employee insists on providing one day of rest instead of double pay, his salary cannot be reduced for that day. In this case, it is necessary to clearly understand whether the day off is included in the normal working time or not (Article 91), and pay attention to the fact that this day does not reduce the norm. The salary (salary) in the month when the day of rest is used is not reduced. It does not matter whether the employee takes a rest day in the current month or in subsequent ones.

Example 3: Payment for work on a non-working holiday days when paid at an hourly tariff rate. At the request of the employee, another day of rest was provided.

Ivanov I.I. works according to the schedule of a five-day working week with an 8-hour working day. Salary 20 000 rubles. In March 2017, 21 days were worked out, the norm was 22 days), on March 17 an additional day of rest was taken. On March 8, the employee was called to work for 8 hours.

The salary for March will be: 20,914.29 rubles.

Payment for work on March 8 is made in a single amount: 20,000 / 175 hours * 8 hours = 914.29 rubles.

Salary per month (does not reduce the rate): 20,000 / 21 working days * 21 = 20,000 rubles

In addition, it should be borne in mind that if your company concludes an agreement with an employee for less than two months, payment for work on weekends and holidays is only possible in double the amount.

The most common mistakes employers make and how to overcome them

Most often, employers violate the law by incorrectly arranging work on a non-working holiday with employees. In addition, despite the unambiguous position of the TC, companies do not always inform employees in advance about their going to work on a holiday or receive consent to work. In order to minimize the risk of non-compliance with the law, the employer must take into account all holidays in advance and think over the distribution of the working time of their employees as early as possible.

Of course, the ideal option would be to prematurely discuss with the employee the possibility of working on holidays and weekends and options for its payment.

In addition to the main mistakes and difficulties mentioned above, the employer may encounter technical difficulties. For example, some software programs do not have the standard option to pay full salary if an employee chooses an extra day off. The solution in this situation is to pay for work on a holiday at a double rate, and not pay for the day of rest.

Establishing an increased amount of wages on holidays in internal regulations will avoid the risk of incorrect calculation of wages on holidays below the norm of the Labor Code. According to the legislation, the fine for non-compliance with labor standards can be at least 50 thousand rubles for each employee. At the same time, the Labor Commission has the right to independently decide whether to charge a fine for each employee individually or in general for one case of violation of the norms of the Labor Code of the Russian Federation.

In addition, if the Labor Commission revealed incorrect payment of work performed during weekends and holidays, then the employer will need not only to make all the necessary payments, but also to pay compensation for the delay in wages.

As a general rule, one must go to work on his legal day off or holiday who has already given their written consent to this.

It happens like this. Pre-employee present a notice in which he is invited to work instead of rest. It is also stated here that he can refuse. Employee Signature on the notice means that it ready to serve. Having received the signed document, the manager issues order to attract a person to work after hours.

Gasprom LLC TIN 4308123459, KPP 430801001, OKPO 98756423

ORDER No. 145

about getting to work on a day off

Kirov. . . . . . . . . . . . . . . . . 01/15/2019

In connection with the need to eliminate the consequences of the accident, I ORDER:

1. Engage electrician A.V. to work on a day off - January 16 for 6 hours, from 12:00 to 19:00, with a lunch break from 15:00 to 16:00. Rozetkin with his written consent.

2. Establish double pay for 6 hours worked on a day off in accordance with Article 153 of the Labor Code of the Russian Federation.

3. Accounting when calculating wages, be guided by this order.

Director ____________ A.V. Ivanov

Familiarized with the order:

accountant ___________ E.A. Gromov

electrician ___________ A.V. Rozetkin

However, in some cases, some employees can be called to work without asking consent. The administration has the right to do so in three cases.

Holiday work scheduled. This is permissible if: the enterprise works continuously for production and technical reasons; the company serves the population; need to carry out urgent repair or loading and unloading work.
The condition for working on weekends and holidays is stipulated in the employment contract. True, this applies only to creative workers, professional athletes and coaches.
An emergency has occurred. In such a situation, it is necessary to go to work in order to prevent an accident, catastrophe, natural disaster or eliminate their consequences. Also, one cannot refuse to work if it is necessary to prevent accidents or destruction (damage) of property.

The exception is pregnant women and minors. Get them to work on weekends and holidays does not allow under any circumstances.

What is the salary for working on weekends and holidays, how many days off are given?

Is it necessary to double pay for work on a day off (holiday) (provide time off) to an employee who went to work these days on his own initiative

As a general rule, on such a day, the employee must rest. Therefore, if an employee went to work on his own initiative, then according to the provisions, the organization should not pay extra money or provide an additional day off for that day.

How to calculate additional payments for work on weekends and holidays: based on the salary or taking into account all accruals to the employee (bonuses, allowances, etc.)

For an employee who has a monthly salary, calculate the additional payments at least based on the salary (Article 153 of the Labor Code). The administration of the organization may expand the list of payments from which surcharges are calculated. To do this, such a procedure must be established in the internal documents of the organization - in the collective (labor) agreement or the Regulation on wages (Article 135 of the Labor Code). Only in this case, allowances, compensation payments, bonuses, etc. will need to be included in the calculation of surcharges.

Note: Considering the additional payment for work on weekends and holidays to employees on a salary, you can focus on the average monthly number of working hours per year. There is no ban on such actions in the legislation.

Pay on weekends and holidays

The Ministry of Labor clarified the procedure for remuneration on weekends and holidays

The calculation of additional pay for work on a weekend or non-working holiday for employees receiving a salary should include all compensation and incentive payments established for them by the remuneration system. Moreover, these payments should be taken into account when calculating the increased pay for those who worked on weekends and holidays, even if this is not provided for by a collective agreement or other local act. Such clarifications are given in the letter of the Ministry of Labor of Russia dated 02.11.18 No. 14-1 / B-872.

to the menu

Information is provided on how to get leave without pay, at your own expense, without pay.

The implementation of labor activity on non-working days and holidays is prohibited by law, in some cases it is allowed, but only with the written consent of the citizen himself. Women who have children under the age of three, as well as workers with disabilities, can be involved in work on weekends only if they are allowed to do so for health reasons. At the same time, these persons must be informed in writing that they can refuse to carry out labor activities at the specified time.

Engagement to work

The legislation states that citizens are not allowed on weekends and non-working holidays, this is exactly what Art. 113 of the Labor Code of the Russian Federation. Despite this, in some cases, citizens can be involved by the head in the implementation of labor duties, if this will allow them to continue to maintain normal work at the enterprise and in all its divisions.

In order to attract a citizen to work on a non-working or holiday day, he must take a written consent from him. Otherwise, this will be considered a violation because it is possible to oblige an employee to perform work on holidays and weekends without his consent only under the circumstances provided for in Art. 113 of the Labor Code of the Russian Federation.

The implementation of labor duties by a citizen during non-working hours always occurs only on the basis of an order or order of the head of the organization, with which the employee must be familiarized against signature.

Employee consent is not required

Despite the fact that engaging in work on weekends and even holidays is prohibited by law and is carried out only with the consent of the employee, which he gives in writing, Art. 113 of the Labor Code of the Russian Federation provides for a number of cases when work at a specified time is allowed even without his consent. This happens under the following circumstances:

In case of preventing an accident or catastrophe at work, as well as to eliminate all their consequences;

When there is a risk of damage to the property of the organization;

To carry out work related to emergency situations and martial law;

If there is a threat to the life of the population.

In the event that these facts are absent, the manager has the right to involve employees in non-working hours only with their consent.

Involvement of disabled people and women with children under 3 years old

Women who have children under the age of three, as well as disabled people, can perform labor duties outside of work hours only if this is not prohibited by them for health reasons and is confirmed by a specialist's opinion. In addition, these citizens must be familiarized with this against signature, as Art. 113 of the Labor Code of the Russian Federation.

Payment

When performing a labor function on non-working days, employees are entitled to increased pay, which increases at least twice. If the citizen himself, who worked on a day off or on a holiday, wants to take another day for rest, then it must be provided to him. At the same time, the time of his labor activity will be paid as for a normal working day.

Since work on weekends and holidays is prohibited, but in exceptional cases it is allowed, in accordance with this, wages are increased by at least two times. That is why the provisions of Art. 113, 153 of the Labor Code of the Russian Federation are inextricably linked, which allows the employer to make the correct payroll for an employee who worked at the specified time.

Written consent

Labor activity outside working hours is allowed only with the written consent of the employee himself. This is spelled out in part 2 of Art. 113 of the Labor Code of the Russian Federation. There is no specific sample in this case, so the application can be written by the employee in the name of his boss in free form.

A sample form for consent to work on weekends is as follows:

Director of LLC ____________

from a citizen ____________

job title______________

Statement

I inform about my consent to work on a non-working day at 00.00.00, I have no contraindications for health, which is confirmed by medical report No. ________.

Date _______ Signature _________ (explanation)

overtime work

Work carried out by a citizen in excess of the time limit is called overtime. Persons who have given written consent to this type of labor activity are allowed to do so. In addition, the employer in this case should take into account the opinion of the trade union.

Employees may be involved in overtime work without written consent in cases of preventing a catastrophe, accident at work and in emergency situations when there is a threat to the life of the population. The same circumstances are indicated in Art. 113 of the Labor Code of the Russian Federation. Overtime work is not intended for persons under 18 years of age and pregnant women, and women who have children under the age of three years, and citizens who are disabled, can only be involved in it if it is not contraindicated for them for health reasons, which is confirmed by a medical document.

Chief's order

Engaging a person to work on a day off must necessarily be based on the order of the management. In this case, the will of the chief can be issued in the form of an order in relation to a specific person. Of particular importance here are the circumstances under which a person goes to work. They must be truly justified and legal.

According to part 8 of Art. 113 of the Labor Code of the Russian Federation, the involvement of employees on weekends or holidays is carried out only with the written order of the head, although there is no specific form of such a document. It is composed as follows:

LLC ____________ (name of organization)

Order No. _______

"On attraction to labor activity on non-working days"

00.00.00, city ___________

In connection with the production need on the territory of LLC _____________, I order:

1. To oblige to come to work for the performance of labor duties of an employee of the mechanical department ____________ (full name) on a holiday 00.00.00 of the year. In accordance with the Labor Code, accrue double wages.

2. To the specialist of the personnel department, to acquaint citizen ______ (full name) with this order against signature.

Reasons:

Head of the mechanical department of LLC ____ (full name);

Employee consent.

Familiarized ________ (signature) _________ (decryption)

Interpretation

Art. 113 of the Labor Code of the Russian Federation with comments gives a full interpretation of all cases when it is allowed to involve employees in labor activities outside of working hours. However, each part of the article interprets it differently:

The first one states that work on non-working days and holidays is prohibited;

The second one speaks of unforeseen circumstances under which the boss can involve an employee in work on weekends, but only with the consent of the latter;

The third gives the employer the opportunity, without the consent of the subordinate, to involve him on weekends and holidays to work, but only in certain cases;

The fourth states that the implementation of the labor activity of creative persons during non-working hours occurs only in the manner prescribed in a collective or other agreement;

The fifth section indicates other categories of workers who can be involved in work outside working hours only with the consent of the trade union;

The sixth provides for the possibility for the implementation of labor activities by persons whose activities cannot be stopped and are mandatory for the population, for example, work in a workshop in production, at an emergency station, in a water protection area;

The seventh enshrines the rights of disabled people and women who have children under three years old, they can refuse to work after hours and holidays in writing;

The eighth is final and assigns the employer the obligation to issue an order or instruction if he involves subordinates in work on non-working days, indicating the level of increased pay.

Situations when labor activity prohibited on weekends becomes permitted are indicated in Art. 113 of the Labor Code of the Russian Federation with comments, and examples here may be cases where certain categories of persons with whom an employment contract has been concluded for several months can be involved in the performance of labor functions during off-hours and holidays with their written consent.

Unwilling to work weekends

Cases when persons do not agree to work on weekends and holidays are always encountered in practice. Here the boss can no longer influence the subordinate. Because involvement in labor activity at this time will be illegal, except for those exceptional cases indicated by article 113 of the Labor Code of the Russian Federation. The prohibition of work on weekends and non-working holidays directly justifies the fact that involvement in labor in this situation is unacceptable and can occur only with the consent of the person himself, which he will issue in writing, and only if this is necessary to continue the normal organization's activities.

Permitted weekend work

In addition to those cases where the performance of labor functions outside of working hours is unacceptable, there are such types of work when their suspension is simply not possible and therefore is allowed. The following activities are allowed on weekends:

Manufacturing enterprises, for example, work in the shop at a plant or factory;

Organizations that serve the entire population, such as emergency and gas services.

It is also allowed to carry out urgent repair and unloading work.

Arbitrage practice

Despite the fact that all managers try to comply with labor laws, sometimes there are situations when employees, believing that their rights have been violated, apply to the judicial authorities for protection. And very often such processes win.

Example: a citizen with a disability worked at an enterprise as a cleaner. On the day off, I asked him to come out and collect the garbage left over from the welding work. At the same time, the employer did not see the fact that the person is a person with disabilities. The citizen refused to work on that day, and his boss fired him for absenteeism. The employee went to court.

When considering the case materials, the court explained that the termination of the employment contract was illegal, because the citizen is disabled, which means that he can be involved in labor activities outside of working hours, if this is not prohibited to him for health reasons in accordance with the medical report, as indicated by Article 113 of the Labor Code of the Russian Federation. Cases of attracting employees on non-working days without their consent are directly stated in the code. Therefore, the dismissal of a person was unreasonable. As a result, the citizen was reinstated in the organization with compensation for moral damage and payment for forced absenteeism.

Sometimes there are situations when it becomes necessary to involve employees who do not work on a shift schedule to work on weekends or holidays. For such exceptional cases, the legislation provides for special rules for calling employees to work and compensating their work in excess of the prescribed. Let's figure out what nuances you need to keep in mind.

When you can and when you can't

The Labor Code has an article that, as a general rule, prohibits work on weekends and holidays (). But there are two cases in which the law gives the employer the right to involve their employees in these days.

So, if unforeseen work appeared, on the urgent implementation of which the normal work of the organization depends in the future, and it was impossible to predict and plan the appearance of such work, then the employer can call the employee to work on weekends, but only with the written consent of the latter (). For example, it often happens that accounting staff have to go to work on weekends during reporting. Therefore, on the eve or a few days before (the time period for which this must be done is not established by law) before the expected exit, the employee must give written consent to work on rest days. If the employer did not manage to obtain written consent before going to work on a weekend or holiday (the employee, for example, gave only verbal consent), then this can and should be done immediately on the day he goes to work.

But in these cases, the employee is obliged to come to work on weekends or holidays, even if he did not give his consent to this:

to prevent or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
to perform work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fire, flood, famine, earthquake, epidemic or epizootic) and in other cases that put under a threat to the life or normal living conditions of the entire population or part of it ().

USEFUL SERVICES

You can find out which day in 2018 is a day off, holiday or shortened, in ours. With it, you can also get information about the norm of working hours per week, month or quarter for different lengths of the working week.

Please note that work on a weekend does not equate to work on Saturday or Sunday according to the shift schedule (). But if the shift falls on a holiday, then in this case the provisions already apply. The courts emphasize that holidays are such for all employees, regardless of whether work on these days is provided for by the shift schedule or not. Therefore, if an employee working in shift mode was involved in work on a holiday (even if this day is defined in his schedule as a work day), then such work is always paid at an increased rate (, appeal ruling of the Judicial Commission on Civil Cases of the Samara Regional Court dated September 25, 2012 in case No. 33-8934).

What documents need to be issued to call an employee

The main document, which is the basis for attracting an employee to work on weekends and non-working days, is the order of the head (). It is drawn up in an arbitrary form, but practice has developed approximate requirements for such a document: it must indicate the full name and position of the employee, the days on which he must go to work, as well as the structural unit in which he will work. In order to avoid possible disagreements and disputes, it is better to draw up an order in two copies and issue one against receipt to the employee. So, he will also have documentary evidence of a call to work on a weekend, and the employer will be able to prove that the employee was notified of the call.

In addition, you can ask the employee to give written consent in a separate document, which is also drawn up in any form.

There is also a third option: to provide at the disposal of the manager two lines for the signature of the employee - "Agree" and "Disagree". And in the text of the order, include a quote from indicating the employee's right to refuse to work on a weekend or non-working holiday.

The work of an employee on weekends or holidays must also be reflected in the time sheet (unified form T-12 or T-13). To do this, in the column under the corresponding date, put down the letter code "PB" or the numeric code "03" in the upper part of the cell, which indicates the duration of work on weekends and non-working holidays, and at the bottom indicate the exact number of hours worked by the employee on that day.

Paying for work on weekends and holidays

The legislation provides for two options for compensating for work on weekends and holidays: the employer must pay the day worked either double or single with the provision of an additional day of rest (). Which of the compensation options to receive, the employee chooses. He can write either a separate statement after the working day, or indicate this in a written consent, which he gives before leaving on a weekend or holiday.

Compensation for work on a weekend or non-working holiday in the form of an additional payment

As for the size of the surcharge, it depends on the form of remuneration of the employee. So, for pieceworkers, compensation must be paid in the amount of at least double the piece rate, and for those whose work is paid at daily (hourly) tariff rates - in the amount of at least double the rate ().

For those who receive a salary, compensation is also calculated based on the daily (hourly) rate. Moreover, if the work was carried out within the monthly norm of working hours, then compensation for work on a day off will be at least a single rate in excess of the salary. But if the monthly norm is exceeded, then the payment must be at least double the rate in excess of the salary ().

Let's look at examples of how an employer must pay for work on a holiday for different categories of employees, provided that the latter have chosen monetary compensation, and not an additional day off.

EXAMPLE

EXAMPLE 1

Calculation of the amount of compensation for work on weekends and non-working holidays with piecework wages

Employee I.I. Ivanov works as a courier. In January 2018, he delivered goods to 109 addresses. At the same time, he worked on January 3 and 4, which were holidays, making 14 trips in two days. The amount of payment for each departure is 250 rubles.

Let's calculate the basic monthly salary of a courier for January, excluding work on holidays:

(109 - 14) x 250 rubles. = 23,750 rubles.

14 x 250 rubles x 2 \u003d 7000 rubles.

The total salary due to the courier for January:

23,750 + 7,000 = 30,750 rubles

EXAMPLE 2

Calculation of the amount of compensation for work on weekends and non-working holidays when wages are paid at an hourly tariff rate

In January 2018, P.P. Petrov worked 131 hours, given that he went to work on January 13 (Saturday) and worked 8 hours that day. The hourly rate is 350 rubles per hour.

The basic salary for the month, excluding work on the day off, will be:

(131 hours - 8 hours) x 350 rubles / hour = 43,050 rubles.

Weekend pay will be:

8 hours x 350 rubles / hour x 2 = 5600 rubles.

43,050 + 5600 = 48,650 rubles

EXAMPLE 3

Calculation of the amount of compensation for work on weekends and non-working holidays when paid at the daily tariff rate

In January 2018, S. S. Sidorov worked 21 working days, taking into account the fact that he went to work on January 8, 13 and 20 (holidays and days off). The daily rate is 2800 rubles.

The basic monthly salary will be:

(21 days - 3 days) x 2800 rubles / day = 50,400 rubles.

Additional pay for work on holidays and weekends will be:

3 days x 2800 rubles / day x 2 = 16 800 rubles

The total salary due for January will be:

50,400 + 16,800 = 67,200 rubles

EXAMPLE 4

Calculation of the amount of compensation for work on weekends and non-working holidays under the salary system of remuneration for work within the established norm of working hours

In January 2018, P.P. Popov worked 134 hours. Moreover, on January 8 (holiday), he went to work and worked 6 hours, and on January 12 he took a vacation at his own expense. The employee's salary is 50,000 rubles. Since the number of hours worked did not exceed the norm of working hours established for this month (136 hours with a 40-hour working week), the amount of additional payment for work on a holiday will not double ().

To calculate the amount of the surcharge, you need to calculate the hourly tariff rate. It should be noted that the procedure for calculating the hourly tariff rate is not established by law. There are several calculation options:

divide the monthly salary by the norm of working hours according to the production calendar;
divide the monthly salary by the norm of working hours according to the current schedule of the employee;
the sum of n-salaries divided by the norm of working hours according to the employee's schedule for n months (n is the duration of the accounting period)
the sum of 12 salaries divided by the norm of working hours for the year.

The employer himself has the right to choose one of the options and prescribe it in a collective agreement or fix it with a local regulatory act. However, some departments recommend using the last calculation option (). That is what is used in the example.

We calculate the hourly tariff rate based on the annual norm of working time (1970 hours with a 40-hour working week):

Additional payment for work on a holiday will be:

6 hours x 304.56 rubles / hour = 1827.36 rubles.

Since on one of the working days the employee took a vacation at his own expense, you need to recalculate the salary by subtracting the unworked day from the number of working days in the month.

(50,000 rubles / 17 days) x 16 days = 47,058.82 rubles.

The total amount of salary due to him for January, taking into account payment for work in holiday will be:

47,058.82 + 1,827.36 = 48,886.18 rubles

EXAMPLE 5

Calculation of the amount of compensation for work on weekends and non-working holidays with a salary system of remuneration for work exceeding the established norm of working hours

In January 2018, K. K. Kuznetsov worked 146 hours, including 4 hours on January 8 (holiday) and 6 hours on January 20 (day off). The employee's salary is 50,000 rubles. Since the number of hours worked exceeds the norm of working hours established for this month (136 hours), the amount of additional payment for work on holidays and days off is doubled ().

Just like in the previous example, to calculate the amount of the surcharge, you need to find the hourly tariff rate.

(50,000 rubles x 12 months) / 1970 hours = 304.56 rubles / hour

For work on holidays and weekends, the additional payment will be:

(6 hours + 4 hours) x 304.56 rubles / hour x 2 = 6091.2 rubles.

The total salary due for January will be:

50,000 + 6091.2 \u003d 56,091.2 rubles.

Please note that the Labor Code of the Russian Federation establishes only the minimum amount of additional payment for work on weekends and holidays. The organization can establish the exact amount (including the amount exceeding the minimum) on its own by writing this provision in the collective (labor) agreement. At the same time, tax legislation allows the entire amount of the surcharge to be taken into account in salary costs for the purpose of calculating income tax ().

Compensation for work on a weekend or non-working holiday in the form of an additional day of rest

As for the option of compensating for work on a weekend or holiday in the form of an additional day of rest, here, too, several points must be taken into account. First of all, the employee must express his consent to receive such compensation. It is best to issue it in writing by writing a corresponding application in any form or by indicating such a compensation option in your written consent to work on a weekend or non-working holiday. This is not expressly provided for in the legislation, but the courts emphasize that a simple signature in an order to call an employee to work on a day off is not enough to provide him with an additional day of rest (). In addition, it is the presence of the written consent of the employee to receive an additional day of rest that will allow in the future to avoid possible disagreements with the employee and confirm the fact that he chose this particular type of compensation.

Should double the amount of work on Saturday and Sunday be paid if the organization has a rotational work method? The answer to this and other practical questions is "Legal Consulting Service Knowledge Base" Internet version of the GARANT system. Get full access for 3 days for free!

There is no clear indication in the legislation when exactly the employer must provide this day, so the employee can request any day at his discretion. This conclusion was reached by the Supreme Court of the Russian Federation (). If the employee quits, and work on a weekend or holiday has not been compensated for an additional day off, then the employee must be paid monetary compensation ().

But if an employee arbitrarily took a day off without agreeing it in advance with the employer, then such behavior can be recognized as absenteeism (an appeal ruling of the Judicial Commission on Civil Cases of the Voronezh Regional Court dated June 5, 2012 in case No. 33-3049,).

Work on weekends and holidays of a seconded employee

Often an employee is on a business trip for a long time, and weekends or holidays often fall during this period. Do they need to pay extra? If the employee was on a business trip, but did not work on weekends and holidays, then you do not need to pay them extra ().

But when an employee was specially sent on a business trip to work these days, such work must be paid in accordance with the provisions (). In this case, such an appointment must be specifically indicated in the order for the employee's business trip. For example, the wording of the goal in the order "conducting business negotiations" and indicating the date of the business trip "from May 7 to May 10, 2018" does not at all imply the employee's obligation to work on weekends and holidays. But if the employer sends the employee on a business trip specifically for the purpose of working on holidays, then the order must indicate this, for example, as follows: "conducting business negotiations from May 7 to May 10, 2018, including on a non-working holiday on May 9, 2018".

Please note that if an employee leaves on a business trip or returns on a weekend or holiday, the employer must pay double that day, as if the employee worked on that day ().