Summarized recording of working hours is one of the options for recording labor hours at an enterprise. It is introduced by the administration when, due to the nature of production, it is impossible to adhere to daily or weekly systems for calculating working hours. Summarized accounting is entered for a longer period of time - for a month, quarter or year. This system is used in shift work schedules, in organizations where a rotational employment system has been introduced, and in enterprises offering transportation services.

What is it for? The number of hours of duties performed is reflected in a special schedule for each employee. The administration of enterprises and organizations does not have the right to allow the working time standards prescribed in the Labor Code to be exceeded. Summarized recording of working hours allows the enterprise to function normally and at the same time avoid overtime. For example, in 24-hour production, it is allowed to exceed a 40-hour week, but during the next seven-day week the number of hours of work is reduced. In this way, a balance is maintained - the amount of time worked, in general, for a month, quarter or year does not exceed the norm.

Important! If the employer does not introduce summarized accounting and does not pay subordinates extra for overtime, the labor inspectorate has the right to fine such an organization 30-50 thousand rubles.

Work with summary accounting cannot be carried out on an ongoing basis. The introduction of a system for calculating hours worked per month, quarter or year is reflected in the rules internal regulations, is brought to the attention of staff and written down in additional agreement with an employee. Thus, the distribution of time when an employee works must be documented in compliance with all legal requirements.

Maximum duration of labor with cumulative accounting

In addition to this document, it is necessary to develop changes to the Internal Regulations. They can be issued in a separate act. If there is a trade union organization at the enterprise, it must approve this document. The act should indicate:

• accounting period;
• duration of work shifts;
• duty schedule - beginning and end of the shift;
• duration and time of breaks;
• employee rotation order.

There are cases when the Labor Code allows companies to use summarized recording of working hours. However, this is not always easy to implement in practice. Let's consider all the intricacies of this accounting.

WHAT IS SUMMARY ACCOUNTING

If in an organization, due to production conditions or when performing certain types of work, daily or weekly working hours cannot be observed, it is permissible to introduce summarized working time recording. This is done to ensure that the duration of working hours during the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot be more than one year. This is stated in Article 104 of the Labor Code of the Russian Federation.

The normal number of working hours per accounting period for employees, work time which are taken into account in aggregate, determined based on the established weekly working hours. For those employees who work part-time or part-time shifts or part-time work weeks, the normal number of hours worked during the reference period is reduced accordingly.

Thus, if the specifics of the enterprise’s work do not allow establishing a working time schedule for employees, according to which they would work 40, 36, 35 or 24 hours per week, then it is more convenient to use summarized working time recording. In this case, the employer must organize the work process so that the standard working time is worked by the employee during the accounting period, for example, a month. Moreover, on each day of the accounting period, the duration of work may vary. The main thing is that it is balanced within the accounting period.

HOW TO ENTER SUMMARY ACCOUNTING

Article 104 of the Labor Code of the Russian Federation states: the procedure for introducing summarized recording of working time is established by the rules of internal labor regulations. Let us assume that when the company developed and approved such rules, there was no need for summarized recording of working hours. And then it needed to be introduced. How to do it?

A document that makes changes to the rules can be an order. However, since the employer approves the internal regulations themselves, taking into account the opinion of the representative body of the company’s employees (Article 190 of the Labor Code of the Russian Federation), this procedure must also be observed when making changes to them.

In addition, Article 22 of the Labor Code of the Russian Federation states that the employer is obliged to familiarize employees with the accepted local regulations upon signature. regulations, directly related to their labor activity. Therefore, the order introducing summarized recording of working time must be familiarized to all employees affected by it.

WHEN IS SUMMARY ACCOUNTING ENTERED?

The only case when summarized accounting must be introduced is provided for in Article 300 of the Labor Code of the Russian Federation. This is a shift work method. According to Article 297 of the Labor Code of the Russian Federation, the rotation method is special shape implementation labor process out of place permanent residence workers when their daily return home cannot be ensured.

As follows from Article 102 of the Labor Code of the Russian Federation, the flexible working time regime assumes that the beginning, end or total duration of the working day is determined by agreement of the parties. In this case, the company must ensure that the employee works the total number of working hours during the relevant accounting periods. This could be a working day, a week, a month, etc.

Shift work, in accordance with Article 103 of the Labor Code of the Russian Federation, means work in two, three or four shifts. This regime is introduced in cases where the duration production process exceeds the permissible duration of daily work, as well as for the purpose of more efficient use of equipment, increasing the volume of products or services provided.

Shift work mode is used in practice industrial enterprises, enterprises and organizations of housing and communal services, trade organizations, catering establishments. Obviously, it is necessary to introduce summarized accounting in shift work conditions only if the duration of the shift deviates from normal.

REMUNERATION WITH SUMMARY ACCOUNTING

There are some peculiarities in calculating salaries for employees who have summarized accounting. As a rule, if the organization as a whole or for certain categories of employees has introduced summarized recording of working hours, it means that working conditions deviate from normal. This could be systematic work on weekends and holidays, night work, overtime work, etc. Typically, such workers are given fairly high wage rates to compensate for extreme working conditions. However, a large salary does not relieve the employer of the obligation to pay for work in conditions deviating from normal, in accordance with the requirements Labor Code.

Specific amounts of remuneration in these cases, as well as the main system wages, are established by collective agreements, other local regulations of organizations and directly by employment contracts. This is stated in Article 135 of the Labor Code of the Russian Federation.

Overtime work

Overtime work for cumulative accounting is considered to be work in excess of the normal number of working hours for the accounting period. At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. This is stated in Article 99 of the Labor Code of the Russian Federation.

The rules for paying overtime work are established in Article 152 of the Labor Code of the Russian Federation. For the first two hours it is paid at least one and a half times, and for subsequent hours - at least double. Specific payment amounts for overtime work may be determined collectively or employment contract, as well as local regulations. An employee may refuse increased pay and use additional rest time, but no less than overtime worked.

It is not difficult to determine the number of hours worked overtime when recording working hours together. Since within the accounting period the number of working hours should not exceed the norm, then all time exceeding the norm is considered overtime work. Difficulties begin when you need to calculate the amount of payment for overtime work.

If you follow the letter of the law, the first two hours of all hours worked overtime are paid at time and a half, and all other hours are paid at double time. Moreover, it does not matter when these hours were actually worked: on one day or throughout the entire accounting period.

This calculation method follows from the Labor Code, but does not reflect real working conditions. If a long accounting period is established (for example, a year), by the end of it the employee may have accumulated a large number of overtime hours.

There is another approach to paying overtime. Time and a half is paid for the amount of overtime that does not exceed an average of two hours for each working day in accounting period, and the remaining hours are paid double. This approach is more logical, since it is impossible to establish the number of overtime hours in relation to specific working days (according to the rules of summarized accounting of working hours, overtime on one day can be compensated by underwork on another day). However, the provisions of Article 152 of the Labor Code of the Russian Federation do not allow us to confirm its legality.

What should an accountant do if his organization has established a summarized recording of working hours and the accounting period exceeds a month? We offer the following methodology, which does not contradict the law and reflects the specifics of the work.

When calculating wages each month, you need to take into account the number of hours actually worked by employees for that month. Each hour of work is paid in a single amount. When the results of the accounting period are summed up and the number of hours of overtime work is revealed, for the first two such hours it will be necessary to accrue half the hourly tariff rate, and for all others - one tariff rate. In other words, you need to use coefficients of 0.5 and 1.0. They reflect the fact that all hours actually worked in the accounting period have already been paid in a single amount.

EXAMPLE 1. An employee of the organization OJSC Polet R.A. Smirnov has established a summarized recording of working time. The accounting period is quarter. Hourly tariff rate R.A. Smirnova - 200 rub./hour.

Normal number of working hours at 40 hour working week in the first quarter of 2007 is 454. Due to the fact that it was necessary to replace a sick employee, R.A. Smirnov worked 641 hours in the first quarter of 2007, of which:

- in January - 198 hours (the norm is 136 hours);

- in February - 231 hours (the norm is 151 hours);

- in March - 212 hours (the norm is 167 hours).

Let us determine what payment R.A. should receive. Smirnov for overtime work.

SOLUTION. Let's determine how many hours worked in excess of the normal number of working hours during the accounting period:

641 hours – 454 hours = 187 hours.

Since in each of the months of the accounting period R.A. Smirnov received a salary in accordance with the number of hours actually worked; overtime hours were paid at a lower rate. So, for the first two hours of overtime work the payment will be equal to:

200 rub./hour x 0.5 x 2 hours = 200 rub.

All other hours of overtime work - 185 hours (187 hours - 2 hours) must be paid in a single amount. The payment amount will be:

200 rub./h x 1.0 x 185 h = 37,000 rub.

Thus, along with the salary for March 2007, the employee will receive payment for overtime work during the first quarter of 2007 in the amount of:

200 rub. + 37,000 rub. = 37,200 rub.

The salary for March is calculated based on the hours actually worked for this month (212 hours), and not on their normal number (167 hours). It is equal to: 200 rubles/hour x 212 hours = 42,400 rubles.

When determining the number of overtime hours for the accounting period, accountants must take into account the explanations of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated 08.08.66 No. 13/P-21 “On compensation for work in holidays" According to this document, when calculating overtime hours, work on holidays performed in excess of normal working hours is not taken into account, since it is already paid at an increased rate.

Here accountants will again use coefficients of 0.5 and 1.0.

EXAMPLE 2. Employee of Chaika JSC V.I. Mishin has been installed with a summarized recording of working hours. The accounting period is a month. Employee salary - 18,000 rubles.

According to the production calendar, the normal number of working hours with a 40-hour work week for February 2007 was 151. In February 2007, the employee actually worked 161 hours, including 8 hours outside the schedule on February 23.

The collective agreement provides for additional wages on weekends and non-working holidays at double the rate, as well as overtime pay for the first two hours of work at one and a half times the rate, for the rest - at double rate.

SOLUTION. Let's determine the average hourly earnings. It is equal to:

Let's calculate wages for February 2007 based on hours actually worked. It is equal to:

119.21 rub./hour x 161 hours = 19,192.81 rub.

RUR 119.21 x 8 hours x 1.0 = 953.68 rub.

The coefficient of 1.0 takes into account double payment on holidays (single payment is already taken into account when calculating the employee’s salary).

Let's calculate the number of hours worked overtime. This amount is determined minus the number of hours worked on a holiday outside the shift schedule. The number of hours of overtime work was:

161 hours - 151 hours - 8 hours = 2 hours.

The first two hours of overtime work are paid at time and a half. The payment amount is:

RUR 119.21 x 0.5 x 2 hours = 119.21 rub.

The coefficient of 0.5 takes into account time and a half payment for overtime hours (single payment is taken into account when calculating the employee’s salary for actual working hours).

RUB 19,192.81 + 953.68 rub. + 119.21 rub. = 20,265.70 rub.

Now let’s consider a situation where an employee worked on a holiday according to the shift schedule and within the normal working hours.

EXAMPLE 3. Let's change the conditions of example 2. A holiday (8 hours) was worked according to schedule. There was no overtime. The collective agreement of the organization provides for wages on holidays at double the rate, as well as for the first two overtime hours at one and a half times the rate and other overtime hours at double rate.

SOLUTION. Due to the fact that the employee has worked all the working hours, he will receive a full salary, which is 18,000 rubles. In order to calculate payment for work on a holiday, we determine the average hourly earnings. It is equal to:

RUB 18,000.00 : 151 hours = 119.21 rubles/hour.

The additional payment for working on a holiday will be:

119.21 rub./hour x 8 hours x 1.0 = 953.68 rub.

Salaries for February 2007 will be:

RUB 18,000.00 + 953.68 rub. = 18,953.68 rub.

Night work

According to Article 96 of the Labor Code, the time from 22.00 to 6.00 is considered night time. Each hour of such work is paid at an increased rate compared to work under normal conditions (Part 1 of Article 154 of the Labor Code of the Russian Federation).

For some professions, additional payments for night work are established. For example, for employees of healthcare institutions, additional payment for work at night is set at 50% of the hourly tariff rate or official salary for each hour of work (clause 5.1 of the order of the Ministry of Health of Russia dated October 15, 1999 No. 377). But this applies to government employees and municipal institutions healthcare. Employees commercial organizations Additional payments for night work are established only by agreement with the employer.

If for any profession the amount of additional payment for night work is not established, specific amounts Increased wages are determined by a collective or labor agreement. This follows from Article 154 of the Labor Code.

EXAMPLE 4. CJSC “Doctor Fluor” has established a summarized recording of working hours. According to collective agreement For night work there is a 50% premium. The accounting period is a month.

Hourly tariff rate for doctor A.R. Ivanov is 100 rubles/hour. In February 2007, he worked 161 hours, of which 15 were at night. The normal number of working hours in February 2007 was 151.

Let's calculate the salary of A.R. Ivanov for February 2007.

SOLUTION. Let's determine the number of hours worked overtime.

Individual companies and organizations do not have standardized work week which lasts five working days. Under such circumstances, it is introduced for employees of the company. But the duration of their shift can be more or less than eight hours. Labor time during the week can sometimes last more than 40 hours, and sometimes less. Such cases are usually regulated by introducing summarized working time recording into work, for the maintenance of which there are no rules clearly prescribed by law.

Summarized working time recording is an option for recording employee work time at those enterprises where the employer objective reasons cannot organize working hours in such a way that all the norms established by labor legislation are observed Russian Federation. Most often this happens in those enterprises that operate without interruption and where work is carried out.

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

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

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

• Medical workers should not work more than 39 hours per week
• teachers and other citizens who work in harmful conditions– 36 hours
• employees of enterprises who have not yet reached adulthood – 35 hours
• – 35 hours
• employees who have not yet reached sixteen years of age must work at the enterprise for a total of no more than 1 day per week

Typically, this option for recording labor time is used if the enterprise carries out constant shift work.

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

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

When is it necessary to implement summarized accounting?

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

Write your question in the form below

E.A. answered questions. Shapoval, lawyer, PhD. n.

We keep total records of working hours correctly

The specifics of the activities of some organizations are such that their employees do not work five days a week, but go to work according to a schedule. Moreover, their working day can be more than 8 hours. At the same time, in a week there are sometimes more than 40 hours, sometimes less. e Art. 91 Labor Code of the Russian Federation. In such a situation, summarized accounting of working hours is used. And Art. 104 Labor Code of the Russian Federation.

The rules for maintaining summarized records are not clearly stated in the legislation. And our readers have many questions about its use.

If the standard working time for a week cannot be met, you need to enter summarized accounting

K.I. Panina, Novgorod

Our organization works seven days a week. Days off are provided to employees as scheduled. In addition, the length of the working day varies. It may happen that in one week the employee worked 35 hours, and in another - 45 hours, with the norm being 40 hours per week. Do we have to introduce summarized working time tracking?

: Necessarily. If it is impossible to maintain a 40-hour workweek for each employee Yu Art. 91 Labor Code of the Russian Federation, you need to enter summarized working time tracking. This will allow you to meet the standard working hours over a longer accounting period.

We warn the manager

If it is impossible to maintain a 40-hour work week for each employee, you need to introduce a summarized recording of working time. Otherwise, all overtime during the week will have to be paid as overtime at an increased rate.

The fact is that with summarized accounting of working time, overtime during a week is not overtime work if it is compensated by underwork during other weeks within the accounting period - from a month to a year A Art. 104 Labor Code of the Russian Federation.

If you do not enter summarized accounting and do not pay overtime during the week as overtime at Articles 99, 152 of the Labor Code of the Russian Federation, then the labor inspectorate may fine you when checking b Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation:

• organization - 30,000-50,000 rubles;
• manager or entrepreneur - 1000-5000 rubles.

When working on a “every three days” schedule, it is better to set an annual accounting period

EAT. Khromova, Ekaterinburg

Our employees work on a “every day or two” schedule with a standard of 40 hours a week. Which accounting period should we set?

: You'd better choose an annual accounting period d Art. 104 Labor Code of the Russian Federation. Accounting period of shorter duration (quarter or month) )Art. 104 Labor Code of the Russian Federation does not allow compliance with standard working hours without employees working overtime under such a work schedule. Of course, you can create a work schedule for a month without overtime, giving the employee an additional day off.

For example, let's take an accounting period - a month. When working in the “every three days” mode in February 2011, the schedule includes 7 days off to work for 24 hours - 168 hours. According to the production calendar in February 2011, with a 40-hour working week, the standard working hours is 151 hours. That is, according to the schedule there are 17 hours of overtime work. And in March 2011, the employee also had 7 days off to work for 24 hours - 168 hours. But according to the production calendar in March 2011, with a 40-hour working week, the standard working hours is 175. That is, according to the schedule, there are 7 hours of shortage.

Thus, if the accounting period is a year, then overtime in one month can be compensated by underwork in another during the year and, if necessary, additional days off can be distributed more evenly.

For drivers, the accounting period is always a month

A.N. Zhukova, Krasnoyarsk

For drivers, our organization uses summarized working time tracking. Can we give them an accounting period of one year?

: No you can not. The rules for applying summarized accounting for drivers are enshrined in legislation m Art. 329 Labor Code of the Russian Federation; Regulations on the peculiarities of working hours and rest time for car drivers, approved. By Order of the Ministry of Transport of Russia dated August 20, 2004 No. 15 (hereinafter referred to as the Regulations). The established duration of the accounting period for them is 1 month ts clause 8 of the Regulations. And you cannot increase it. That is, overtime on some days during the month must be compensated by underwork on other days of the same month. And do not forget that the daily work hours of drivers cannot exceed 10 hours (except for cases where it can be increased to 12 hours, in particular for international transport )pp. 9, 10, 11, 12 Provisions.

The accounting period can be increased to 6 months only if your organization is engaged in transportation related to servicing seasonal work. T clause 8 of the Regulations.

When summarizing accounting, night hours are taken into account separately

T.A. Alexandrova, Pskov

We use summarized working time tracking for certain categories of workers (drivers, security guards). Part of the working day (less than half) falls on night hours. Moreover, this is not shift work or six-day work. Do we understand correctly that night hours need to be taken into account separately?

: Right. Hours worked at night (from 10 p.m. to 6 a.m.) should always be taken into account separately. O Art. 96 Labor Code of the Russian Federation. After all, for every hour of work at night you need to pay the employee at least 20% more than for an hour of work during the day m Art. 154 Labor Code of the Russian Federation;. You always need to pay extra, that is, regardless of the wage system or type of working time recording.

We warn the manager

Even if our organization has introduced summarized recording of working hours, work at night (from 22.00 to 6.00) in any case must be paid at an increased rate.

To be reflected in the working time sheet (form T-12 or T-1 3approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) hours worked at night, use the letter code “H” or the numeric “02” indicating the number of hours worked at night I Art. 96 Labor Code of the Russian Federation.

The Ministry of Health and Social Development of Russia told us how to correctly set the tariff rate for employees working at night.

From authoritative sources

Deputy Director of the Department of Wages, Labor Safety and social partnership Ministry of Health and Social Development of Russia

“The Labor Code requires payment for each hour of work at night at an increased rate compared to work under normal conditions Art. 154 Labor Code of the Russian Federation. The amount of such additional payment cannot be less than 20% of the hourly tariff rate (hourly part of the salary )Decree of the Government of the Russian Federation dated July 22, 2008 No. 554. At the same time, there is no direct indication in the Labor Code of the Russian Federation that it is necessary to establish separately additional payments for work at night and separately - the tariff rate. Therefore, when setting an hourly tariff rate, it can be calculated taking into account the surcharge for night work. At the same time, this option of establishing an hourly tariff rate is not very convenient, especially if the employee is hired to work not only at night. In addition, in case of inspection by the labor inspectorate, each time you will have to confirm the fact of increased payment for work at night by calculation. Therefore, it is more convenient to set a separate tariff rate and a separate additional payment for night work.”

It is better to communicate the work schedule to employees in advance

A.S. Smirnova, Lipetsk

Our salespeople work 12 hours a day. Summarized accounting is maintained. The accounting period is quarter. How many days in advance should we notify employees about the work schedule for the next quarter?

: In the Labor Code of the Russian Federation there are no requirements for the timing of communicating the schedule to employees in this mode of work. Therefore, the timing and procedure for communicating the schedule to the employee can be fixed in the internal labor regulations. The main thing is to set a deadline in order to have time to hand over the schedule to all employees before the start of the next quarter.

Overtime cannot be included in the schedule

S.I. Somova, Volgograd

Our organization works from 10.00 to 20.00 without breaks and weekends. Normal duration working hours - no more than 40 hours per week. The accounting period is a year. We are unable to draw up a schedule for the year so that the number of working hours does not exceed the standard hours according to the production calendar for the same period. How do we make a good schedule?

: It turns out that when drawing up your work schedule, you included overtime work. After all, the number of working hours according to the schedule for the accounting period should not be more quantity working hours according to the production calendar for the same period d Art. 104 Labor Code of the Russian Federation. In addition, you are violating the procedure for inviting employees to work overtime, since you do not obtain their consent to do so. e Art. 99 Labor Code of the Russian Federation.

Therefore, for including overtime hours in the work schedule, the labor inspectorate may fine your organization and manager during an inspection for violating labor legislation under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Most likely, to create a schedule initially without overtime, you simply need to hire more workers.

In your case, provided that for a vacation lasting 28 calendar days accounts for 160 hours (4 weeks x 40 hours), in 2011 for one workplace you need two workers (365 days x 10 hours / (1981 hours - 160 hours)).

When setting weekends in your schedule, remember that weekly uninterrupted rest cannot be less than 42 hours V Art. 110 Labor Code of the Russian Federation.

If you draw up a schedule in such a way that the employee, on the contrary, will not work up to the norm, then there will be no complaints from the inspectors against you.

If an employee is sick, he does not have to work off the shortfall.

T.A. Aleshina, Perm

Our accounting period is one year. At the end of the year, some employees worked less than normal due to illness. Should they work out the shortcomings?

: Should not. If an employee is absent from work for a valid reason, including illness, the missed work hours must simply be excluded from his normal working hours. That is, the standard working hours must be reduced by the number of scheduled working hours during illness. In this case, you will pay him for the actual time worked. And any overtime in excess of this new, reduced norm is overtime. th Art. 99 Labor Code of the Russian Federation.

For example, according to the employee’s schedule in April 2011, 14 working days of 12 hours each - 168 hours. The accounting period is a month. The standard hours according to the schedule correspond to the standard hours according to the production calendar in April 2011 for a 40-hour working week. The employee was sick for 10 calendar days, which included 2 working days of 12 hours each. Taking this into account, the standard working hours in April 2011 for an employee is 144 hours (168 hours - 12 hours x 2 days).

For new employees, the standard hours in the accounting period are reduced

ME AND. Kalinina, Stavropol

Our normal working hours for all employees are 40 hours per week. The accounting period is quarter. We hired an employee on February 1, 2011. How to determine the standard hours for the accounting period?

: If an employee does not come to work from the beginning of the accounting period, then you determine the standard working time for him only for part of the accounting period from the first day of his work until the end of the accounting period. In your case, these are February and March 2011. This means that the standard working hours according to the production calendar will be 326 hours (151 hours in February + 175 hours in March).

Work on scheduled holidays is included in the standard working hours

Z.I. Kulikova, Irkutsk

Our organization works 7 days a week, 24 hours. According to the schedule, some employees work on holidays. When determining the hours worked by an employee, should the time worked on such days be included in the standard working time of the accounting period or should it be taken into account separately as overtime work based on the results of the accounting period?

: This time must be included in the standard working hours of the accounting period, since you have an organization with a continuous cycle of work s clause 1 Explanations of the State Labor Committee of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.66 No. 13/P-21; Art. 423 Labor Code of the Russian Federation. This type of work is not overtime.

However, you need to pay it double (like work on a holiday), but not at the end of the accounting period, but based on the results of work for the month, since this is work on a non-working holiday b Art. 153 Labor Code of the Russian Federation.

If an employee quits, overtime is determined at the time of dismissal

I.A. Lukyanova, Ivanovo

Our organization has a continuous cycle of work. The accounting period is a year. The employee quits on February 28, 2011. Based on the results of January - February 2011, he is scheduled to overwork hours in comparison with the norm according to the production calendar. Should it be paid as overtime?

: Need to. All hours that he worked in excess of the norm according to the production calendar in January - February 2011 must be paid at an increased rate: the first two hours - at one and a half times the rate, the rest - at double rate m Art. 152 Labor Code of the Russian Federation; Letter of Rostrud dated August 31, 2009 No. 22-2-3363.

But if upon dismissal there are shortfalls in hours according to the production calendar, then you simply pay for the actual time worked.

The organization of summarized accounting raises many questions among specialists in maintaining personnel records management and payroll accountants. Let’s find out in what cases the introduction of summarized accounting is justified and how to correctly pay for labor.

General provisions

If the enterprise has a continuous production process, the employer is forced to introduce shift schedules other than a five-day, 40-hour work week. At the same time, the total working time per month should not exceed the norm established by law. Otherwise, with the consent of the employee, overtime work will be required. At the same time, overtime must fit within a certain limit: no more than four hours for two days in a row and no more than 120 hours per year.

To circumvent the described difficulties, the employer can turn to summarized recording of working time. According to Article 104 of the Labor Code of the Russian Federation, this type of accounting is based on the following principle: the norm of working time allowed by law is determined not for a week or month, but for an accounting period.

It is important to note that the introduction of summarized accounting is mandatory for certain employees and for shift work, with an accounting period of a month and a quarter for certain positions. In other cases, the accounting period is established by the employer independently and is prescribed in the internal regulatory documents. This may be a monthly, quarterly, or annual accounting period. In this case, an employee may work more or less than the working hours established by law in any month.

The main essence of summarized accounting is that, at the end of the accounting period, the employee must work the standard working hours established by law. For example, in 2017 - 1973 hours per annual accounting period with a 40-hour work week. Employee schedules are initially drawn up for the accounting period within the established time limit. The longer the period, the greater the chance for the employer to eliminate the possibility of overtime work.

Accounting for hours worked based on the results of the accounting period

Employers face the main difficulties at the end of the accounting period, when they need to compare the actual hours worked by each employee with the legal hours. Here it should be taken into account that the regulated hours exclude the time during which the employee did not perform his job duties for justified reasons. This may be annual or study leave, leave without pay, temporary disability, period of performance of state and public duties. Thus, the reasons should not be related to avoidance of work, for example, absenteeism or downtime due to the fault of the employee. The legal standard of working time in these cases is reduced only by the number of hours of such absence that occurred during working hours according to the employee’s schedule, that is, by the number of hours missed by the employee according to his work schedule.

Let's assume that the vacation is 14 calendar days, 5 days of which fall on working days according to the employee's schedule. With an eleven-hour schedule, 55 hours are excluded from the working time standard to determine the individual standard.

As a result, we get the employee’s individual norm, which is compared at the end of the accounting period with the hours actually worked:

Individual norm = Legislative established norm() - Hours of justified absence of the employee according to the work schedule.

Determining overworked or underworked hours and paying for them

Hours worked are compared with the individual norm to determine overworked/underworked hours at the end of the accounting period, upon dismissal of an employee, upon transition from summarized accounting to its usual form.

Example 1: Summarized accounting. Schedule 2-3 days, 11 hours each. The accounting period is quarter. There are no absences.

Rice. 1 - Time sheet for example 1.

In the example under consideration, the production calendar norm will be 488 hours, which is shown in the rightmost column in Fig. 1. According to the report card, the employee actually worked 506 hours. The employee worked his entire schedule for each month without absences, therefore, his individual norm is 488 hours. At the end of the accounting period, we compare the actual hours worked with the individual norm, and we get the number of hours worked:

Worked in excess of the norm = Total hours worked - Individual norm =

506 – 488 =18 hours

Example 2: Summarized accounting. Schedule 2-3 days, 11 hours. The accounting period is quarter. There are absences.

Fig. 2 - Time sheet for example 2.

In the example under consideration, the norm according to the production calendar will be 488 hours. In fact, the employee worked 407 hours. The employee had absences: incapacity for work for 7 calendar days from April 2 to April 8. According to the schedule, I worked 4 shifts, that is, 44 hours of absence according to the work schedule. The employee was on vacation for 7 calendar days from June 20 to June 26. The vacation fell on 5 shifts according to the schedule, that is, 55 hours of absence according to the work schedule. Total 99 hours of absence during the accounting period. This means that the employee’s individual norm will be:

Individual norm = Norm - Hours of absence according to schedule = 488 – 99 = 389 hours

At the end of the accounting period, we compare the actual hours worked with the individual norm, and we obtain the number of hours worked:

Worked in excess of the norm = Total hours worked - Individual norm =

407 – 389 = 18 hours

Payment for overworked and unworked hours

If during the accounting period an employee worked more than the individual norm of hours for one of the following reasons (working outside of his shift to replace another employee, increasing the number of hours due to production needs, etc.), then it is necessary to accrue additional payment for the time worked in excess of the norm: for the first 2 hours of work at least one and a half times the rate, for subsequent hours - at least double the rate.

If during the accounting period an employee was unable to work the standard working hours due to an incorrect work schedule or transfer to another schedule, this means that payment for the actual time worked was less than what was guaranteed to the employee. labor legislation. In this case, payment for unworked hours due to the employer’s fault is made in an amount not lower than the employee’s average salary, calculated in proportion to the time actually worked (Part 1 of Article 155 of the Labor Code of the Russian Federation). If there is no fault between the employee and the employer, then the employee retains at least 2/3 of the tariff rate (salary).

Wages on holidays and weekends with cumulative accounting

In order to correctly process wages on holidays and weekends, you need to determine whether the holiday is a working day according to the employee’s schedule or a non-working day.

If this is a working holiday, then the timesheet is reflected as I - Attendance (not reflected as RV), and the minimum additional payment for this day must be made in a single amount, since there are no special deviations for summarized accounting in Article 153. That is, the employee, provided he works a full schedule, will receive his salary (if paid according to salary) and an additional payment in the amount of a single rate for a holiday.

If this is a non-working holiday according to the schedule, then the timesheet is reflected as RV, and the minimum additional payment for this day must be made according to general rule no less than double the amount in the current month. In this case, the employee will receive his salary (if paid according to salary) and an additional payment in the amount of double the rate for the holiday.

When calculating overtime hours at the end of the accounting period, work performed on holidays in excess of the norm should not be taken into account, since it has already been paid in double amount (clause 4 of Explanation No. 13/P-21 “On compensation for work on holidays”).

Payment based on average earnings with summarized accounting

When calculating the average earnings of an employee for whom the summed salary has been established, for all cases (except for vacation and sick leave), the average hourly earnings should be calculated (clause 13 of Regulation No. 922 on average earnings). To pay vacation pay and compensation for unused vacations the average daily earnings should be calculated (clauses 4, 9-11 of Regulation No. 922 on average earnings), and for the payment of temporary disability benefits and child care benefits, in turn, the average daily earnings are calculated in the general manner.

Key results:

Cumulative accounting can be established when the daily and (or) weekly working hours determined by law are not observed.

The company independently develops schedules and sets the accounting period.

When calculating the standard working time for a specific employee, it is necessary to exclude periods when the employee did not work for valid reasons. Based on these figures, the number of hours worked overtime is determined.

Overtime hours are calculated at the end of the accounting period and are subject to payment according to the rules of Art. 152 Labor Code of the Russian Federation.

To pay for unworked hours, you must establish the reason for them and pay in the appropriate amount.

Work on a non-working holiday during summed accounting is doubled and is not taken into account when calculating at the end of the accounting period.

A working holiday with cumulative accounting is usually paid in a single amount.

Payment based on average earnings in the case of summarized accounting is made based on the average hourly rate, except for payment of vacation pay and sick leave.