Regulation of work on weekends and holidays. Features of granting time off for working on a weekend

Labor legislation obliges the company to pay double or provide another day of rest if the employee goes to work on a day off or a non-working holiday. An application from an employee about whether he will take time off must be received before the end of the month in which he returned to work on a weekend or holiday. There is no right to choose compensation if an individual an employment contract has been concluded for a period of up to two months - in this case, only double payment is provided for work on weekends and holidays.

How to pay an employee with piecework wages for work on days off and non-working holidays?
IN in this case it all depends on whether the employee takes a day off or chooses double pay. If an employee takes a day off, the day worked must be paid in a single amount; the day off is not subject to payment. Otherwise, if the employee refuses extra day rest, the employer is obliged to pay double the amount of work per day or larger size which is installed local act company, collective or labor agreement.
For example, piece workers Romashkin and Rozanov were hired on May 1, 2015. On the holiday, Romashkin and Rozanov each washed 6 cars; for washing one car, a payment of 500 rubles is provided. Romashkin chose a day off, Rozanov refused to provide an additional day off. So, Romashkin is entitled to an additional payment for work on a holiday of 500 rubles * 6 cars = 3000 rubles. Let’s assume that the company has established double payment in such cases, then Rozanov is entitled to 500 rubles * 6 cars * 2 = 6,000 rubles.

How to pay for work on days off and employee's holiday With hourly rate labor?
The procedure is similar to payment for piecework, so let’s immediately start looking at an example. Promoters Komarov and Pchelkina were brought to work on February 23, 2015 and worked for 7 hours each. The hourly tariff rate is paid in the amount of 150 rubles. Komarov refused an additional day of rest, and Pchelkina decided to take a day off. In this case, an additional payment to Komarov will be made in the amount of 150 rubles. *7 hours *2 = 2,100 rub. Pchelkina’s additional payment for work on February 23 will be 150 rubles. * 7 hours = 1,050 rub.

How to pay a salaried employee for work on weekends and holidays?
Such employees are paid for days off and holidays in addition to the established salary. The amount of the surcharge depends on the following factors:

• the employee worked within or in excess of the monthly working hours;
• Will he take an extra day off for this day?

The average monthly number of working hours is calculated using the following formula:

Example. Drivers Antonovsky, Garanin, Tikhonov, Kravchenko were required to work on a day off for 8 hours in September 2015. Antonovsky and Garanin took time off for working on a day off in September 2015, but Tikhonov and Kravchenko decided not to take time off. Tikhonov also took administrative leave for 1 day in September. The drivers' salary is 30,000 rubles. The annual working hours are 1971 hours (since 60 hours per week). Average monthly working hours 1972 hours / 12 months. = 164.25 hours
So, let’s reflect the surcharge in a tabular form:

Additional payment for work on weekends and holidays is subject to personal income tax and insurance contributions and is taken into account in labor costs in accounting and tax accounting.
IN accounting there will be the following postings:

Debit 70 Credit 68 - personal income tax calculated and withheld from wages.
Debit 68 Credit 51 - Personal income tax is transferred to the budget.
Debit 20 (23, 25, 26, 44) Credit 69- insurance premiums are calculated from wages.
Debit 69 - corresponding subaccount - Credit 51- insurance premiums are transferred to the budget.
Debit 70 Credit 50 (51)- the employee has been paid wages.

In conclusion, I would like to note that the specific amount of wages on weekends and holidays can be established by a collective, labor agreement and local normative act company, which is consistent with the opinion of the representative body of employees.

In almost every organization, situations arise when an employee needs to work on a day when everyone else is resting. Such work is subject to special payment. Let's talk about the nuances associated with implementation labor responsibilities during non-working hours and holidays, with a “salary” wage system.

General rules prohibit companies from hiring employees to work on weekends and non-working holidays. However, there are also exceptional situations when such “involvement” is possible. For example, if it is necessary to perform previously unforeseen work, on which the further normal operation of the organization as a whole or its individual divisions depends. Involvement in such work requires the written consent of the employee. If the employee does not agree to this, give reasons for his refusal or good reason he doesn't have to. True, in some “particularly exceptional” cases, the employee’s consent to work on a weekend or holiday is not required. For example, if it is necessary to prevent or eliminate the consequences of a production accident. Involvement of employees to work on weekends and non-working holidays is formalized by order of the employer. The form of such an order has not been established. It can be drawn up, for example, in the form of an order to hire someone to work on a day off. It is advisable to indicate in the document the reason and period for going to work, and the list of employees involved.

We pay for working days off

What are the rules for paying employees who come to work on a weekend or holiday? For employees whose salary depends on salary, there are 2 types of payment for such days:

In continuation, the following question arises: how to determine whether the “day off” work was carried out within the monthly norm of working hours or not? In article 91 Labor Code it is stated that normal working hours cannot exceed 40 hours per week. It also states that “the procedure for calculating the standard working time for certain calendar periods (month, quarter, year) depending on the established duration of working time per week is determined federal body executive power". This order approved by the Ministry of Health and Social Development of Russia. According to it, the standard working time for a particular month should be calculated as follows: the length of the working week (for example, 40 hours) is divided by 5 and multiplied by the number of working days according to the calendar of the five-day working week of this month. Next, those hours by which working hours are reduced on the eve of non-working holidays are subtracted from the resulting number of hours.
If an employee who is assigned official salary, worked part-time on a weekend or holiday, he is paid for the actual hours worked. To do this, determine part of the salary per hour of work and multiply it by the number of hours worked on the day off. Also, to calculate the “hourly rate” (part of the salary per hour of work), the normal working hours established for this category of workers in a particular month are taken.

Example
Due to unforeseen work, a company employee, with his consent, in November 2009 was assigned to work on a day off - November 21. According to the production calendar for 2009, the standard working time in November with a 40-hour work week was 159 hours. The employee fulfilled this standard. On the day off, he worked 5 hours, which was noted accordingly on the time sheet. The monthly salary of an employee is 30,000 rubles.
Let's calculate the employee's remuneration for working on a day off. Since it was carried out in excess of the monthly working hours, the employee is entitled to payment at a double rate. Thus, for 5 hours of work on a day off he will receive:
30,000 rub. : 159 h x 5 h x 2 = 1887 rub..
Accordingly, for November the employee’s salary will be:
30,000 + 1887 = 31,887 rubles.

Please note that specific amounts of payment for work on a day off or a non-working holiday may be established by a collective or labor agreement or other local regulation. This means that the company has every right to decide to pay "day off" work at more high stakes, for example, in triple size.

Time off instead of "double" pay

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, “day off” work is paid in a single amount, and no salary is accrued for the day of rest. The application of this norm in practice raises the question: does the length of time off depend on the number of hours worked on a day off? For example, an employee worked only two hours on Sunday. Does this mean that time off should only be granted for two hours? According to Rostrud specialists, an employee is entitled to a full day of rest, regardless of the number of hours worked on a day off. They justify their conclusion as follows.

Please note: some companies impose a second payment option on employees (including time off). This is wrong, because within the meaning of the above rules, the right to choose the type of payment belongs to the employee. If he has not written an application for another day of rest as compensation, work on a day off must be paid at an increased rate. The employer does not have the right to refuse double pay, replacing it with time off, if the employee has not given his consent to this.

Weekend work and taxes

Remuneration for work on a weekend or holiday is taken into account when taxing profits as part of labor costs. If an organization pays more than double the amount for work on a weekend, then it has the right to take the entire amount into account as expenses that reduce the income tax base. But provided that the employment or collective agreement stipulates payment in such amounts.
As for personal income tax, we note. Payment for work on weekends and non-working holidays is not compensation in the sense of Article 164 of the Labor Code. This means that the amounts paid should be considered as increased wages and not compensation. And if so, then personal income tax must be withheld from such amounts. The financial department thinks so.
On the same basis, increased pay for “weekend” work should also be subject to insurance contributions. Let us remind you that from January 1, 2010, the Unified Social Tax was replaced by insurance premiums. These contributions are not subject to compensation payments related to the performance of work duties. And since, as we just noted, remuneration for work on a weekend or holiday is not of a compensatory nature, then insurance premiums must also be charged on it.

B.A. Chizhov, Deputy Head of the Office Management Department Federal service for Labor and Employment, State Advisor of the Russian Federation, II class

Overtime is work that is performed by an employee at the initiative of the employer outside the established duration of daily work (shift) for the employee, that is, as a rule, immediately after performing the main work during the working day. Involving an employee in overtime work is allowed only in cases listed in Article 99 of the Labor Code.
Increased payment for overtime work or provision of additional rest time to the employee is due to the need to compensate for the increased energy consumption of the human body for work beyond the normal working hours.
Labor legislation prohibits work on weekends and holidays, but Article 113 of the Code contains an extremely limited list of cases when workers can be attracted to work on these days (disasters, accidents, calamities, etc.). Since work on a weekend or holiday, unlike overtime, is performed not after the main work, but after daily rest and is paid at least 2 times the amount, it does not apply to overtime work even in its maximum duration (120 hours per year) is not taken into account.

Expertise of the article:
I.A. Mikhailov,
Legal consulting service GARANT, legal consultant

When an employee is asked to work on a day off, this must be documented by issuing an order. This must be done in order to confirm the fact that the employee actually worked on the day off. After this, the order will serve as the basis for calculating wages for the day off at double the rate, or for granting time off. In this article we will look in detail at how to correctly draw up an order to work on weekends for 2018.

Who to involve in work on weekends

In order to correctly draw up an order for working on a day off, it is important to decide which of the employees can be involved in such work. Almost any employee can be called to work on a holiday or day off, the main thing is that there are compelling circumstances for this. The following categories of employees are exceptions:

• Minor employees, pregnant women (except for creative staff, coaches and athletes);
• Disabled people or employees with small children under 3 years of age (unless such work is prohibited for medical reasons).

To involve employees in working days off, their consent must be obtained in writing. Consent may include:

• Employee statement;
• The mark “I agree to be hired to work” in the order for being called to work on a day off.

However, written consent from the employee is not always required. In the listed cases, an employee’s statement or a note on the order is not needed if the following is required:

• Prevent or eliminate the consequences of an industrial accident, catastrophe, or natural disaster;
• Prevent an accident or complete or partial destruction of property;
• Work as a result of a state of emergency or martial law, or in cases where the normal life of citizens is threatened.

There are certain categories of employees for whom special rules for working on weekends apply:

• Creative workers, artists, journalists;
• Sports coaches and professional athletes.

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Constant work on weekends

In some organizations, work on weekends or holidays is permanent. They work in this mode on legally, since they are engaged in such activities as serving the population.

Important! In continuously operating organizations, the employee's days off are recognized as days off, not Saturday and Sunday.

If an organization constantly requires employees to work on weekends, it is important that the reasons for this are always different. Since, according to labor legislation, you can be involved in such work either periodically or in exceptional situations. The Labor Inspectorate may be interested Full time job staff on weekends, so the reasons for such exits should be different each time. For example, once - to perform urgent work, the second - when an emergency occurs, and the next - since the organization is continuously operating.

Notifying an employee about working on a day off

To properly register an employee’s work on a day off, the employer will need to do the following:

1. Notify the employee of his right not to go to work on a day off (the warning must be in writing);
2. Obtain consent from the employee to work on days off;
3. Place an order.

There are two ways to notify an employee and obtain his consent: either a separate notification is prepared, on which the employee will put his signature, or an order is immediately prepared, where the employee writes by hand: “I am familiar with the right to refuse work.”

Order to work on weekends

You can issue an order to work on a weekend or holiday in any form. However, it must contain the following information:

• Full name, employee position;
• Reason for being called to work on a day off;
• Working hours (including duration working day and breaks);
• Compensation;
• Assignment for work.

Below is a sample order for working on days off.

The employer himself or a person authorized to take such actions has the right to sign the order. The employee must also sign the order. In addition to signing, he also puts the date when exactly he became familiar with the order.

The order form, developed by the organization independently, may include a place for printing, or completely abandon it. In this case, a stamp is placed on the order only if it is provided for on the form. You can put both the organization’s seal and the HR department’s seal on the order.

How long to store an order?

A document such as an order to work on weekends is a personnel document. Accordingly, the storage period for the order is as follows:

• For orders issued before 2003 – 75 years;
• For orders issued after 2003 – 50 years.

Payment for a day off

The employer decides how wages will be paid for the day off. This can be payment for each hour of work, or payment for the whole day. You need to secure the payment method in the company’s local documents.

The method of payment will depend primarily on what form of payment is determined for the employee. For example, for those employees whose salaries are paid on a piece-rate basis, compensation for work on days off should be set at least double the piece-rate markup. If employees are paid a salary at a tariff rate, then the amount of compensation should be double the tariff rate.

When monthly norm The employee's workload is not exceeded; days off are paid at a single rate.

The employer determines the amount of compensation independently, based on how production-related the work on the weekend was and based on the length of the working day off.

An order is also issued regarding payment for working days off.

Instead of wages, an employee has the right to receive time off for a day off worked. To do this, he must write a statement. If the manager agrees to provide a day off in exchange for a day worked, he puts a resolution of agreement on the application. After this, a corresponding order is issued.

Important! Even if the employee did not work a full day on his day off, he is given time off for the whole day.

Thus, the involvement of workers, if necessary, to work on a day off can be carried out, but regularly. In this case, the employee has the right to refuse to work on a day off, and if he agrees, receive double pay or time off for this. To attract an employee to work on weekends, it is important for an employer to comply with the requirements of the law, according to which it is important to correctly draw up an order for work on weekends.

Otherwise, the employer can be held accountable for violating labor laws, which may result in an administrative penalty in the form of a fine:

• 1,000 – 5,000 – for officials and entrepreneurs;
• 30,000 – 50,000 rubles – for organizations.

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

It happens like this. In advance to the 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 it ready to go to work. Having received the signed document, the manager issues order to attract a person to work at odd hours.

LLC "Gazprom" INN 4308123459, KPP 430801001, OKPO 98756423

ORDER No. 145

about being hired to work on a day off

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

Due to 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 payment for 6 hours worked on a day off at double the rate in accordance with Article 153 of the Labor Code of the Russian Federation.

3. Accounting departments should be guided by this order when calculating wages.

Director ____________ A.V. Ivanov

The following have been familiarized with the order:

accountant ___________ E.A. Gromova

electrician ___________ A.V. Rozetkin

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

1. Work on holidays is scheduled. This is acceptable if: the enterprise operates continuously for production and technical reasons; the company serves the population; urgent repair or loading and unloading work needs to be carried out.
2. The provision for working on weekends and holidays is provided for in employment contract . True, this only applies to creative workers, professional athletes and coaches.
3. Happened emergency . In such a situation, you need to go to work to prevent an accident, disaster, disaster or eliminate their consequences. Also, you cannot refuse work if you need to prevent accidents or destruction (damage) of property.

Exceptions are pregnant women and minors. Invite them to work on weekends and holidays does not allow under any circumstances.

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

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

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

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

For an employee who has a monthly salary, calculate additional payments at least based on the salary (Article 153 of the Labor Code). The administration of the organization can expand the list of payments from which additional payments 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 Regulations on remuneration (Article 135 of the Labor Code). Only in this case will it be necessary to include allowances, compensation payments, bonuses, etc. in the calculation of additional payments.

Note: When calculating the additional payment for work on weekends and holidays for salaried employees, you can focus on the average monthly number of working hours per year. There is no prohibition 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 payment for work on a day off or a non-working holiday for salaried employees must include all compensation and incentive payments established for them by the remuneration system. Moreover, these payments must be taken into account when calculating increased pay for those who worked on weekends and holidays, even if this is not provided collective agreement or other local act. Such clarifications are given in the letter of the Ministry of Labor of Russia dated November 2, 2018 No. 14-1/B-872.

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