1s zup 2.5 taxation of internal part-time workers. Part-time hiring using the hiring assistant

The duration of part-time work cannot exceed 4 hours a day, and within a month - half monthly norm working hours (Article 284 of the Labor Code of the Russian Federation). Remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined employment contract(Article 285 of the Labor Code of the Russian Federation).

Persons working part-time are provided with annual paid leave for part-time work simultaneously with leave from their main job. In this case, if an employee, working part-time, has not worked for six months, then leave is provided in advance (Article 286 of the Labor Code of the Russian Federation). If in a part-time job the duration of the employee’s annual paid leave is less than the duration of leave at the main place of work, then the employer, at the request of the employee, provides him with leave without pay. wages appropriate duration.
Sign up for work book information about part-time work is provided at the request of the employee by the administration at the place of main work.

According to Art. 60.1 of the Labor Code of the Russian Federation, part-time work occurs:

• internal (one employer at the place of main work and part-time);
• external (from other employers, except the main place of work).

It is necessary to distinguish part-time work from combination. When working on part-time:

• an employment contract is concluded;
• work is performed in free time from main work.

When working on conditions combination:

• work is performed without release from the main one;
• no employment contract is concluded.

This article was written in the "Taxi" interface.

When registering for a part-time job, you should pay attention to the following features:

1. Type of employment in the directory Employees can take the following values:

• External part-time job- if the employee being hired already works at his main place of work another employer;
• Internal part-time job- if the employee already works at his main place of work given employer.

2. When hiring an employee internal part-time Special attention Pay attention to correct data entry into directories Individuals And Employees. In the directory Employees a new element is created for the internal part-time worker, and in the directory Individuals You should not create a new element. When registering an appointment, you must select one already available in the directory Individuals element that was entered when registering an appointment at the main place of work.

Example

From 02.02.2015, TF-Mega LLC hired V.S. Trofimova to the position of cashier in the structural division "Administration". for internal part-time work. An employee is hired at 0.5 cashier rates. The salary for a full rate is 20,000 rubles. per month.

The following actions are performed:

1. Setting up accounting parameters.
2. Hiring an employee.

<Настройка параметров учета

In order to work in the program with personnel records (hiring, personnel transfer, dismissal), it is necessary to configure the accounting parameters.

1. Chapter Main -Settings- Accounting parameters - Salaries and personnel.
2. In chapter Payroll and personnel records are maintained check the box In this program.
3. In chapter Personnel accounting check the box Full. In this case, it will be possible to create and work with personnel records documents.
4. On the button Generate personnel documents should be clicked if employees were entered into the information base without the above-mentioned accounting settings. Employment documents will be automatically generated based on these employees.
5. To save the parameters, click on the button Save and close.

Hiring an employee

To register a new employee in the information base, open the directory Employees.

1. Chapter Salary and personnel - Personnel accounting - Employees.
2. Click on the button Create.
3. In field Organization indicate the organization (or its separate division) for which you are registering for employment, from the directory Organizations(chapter Main - Settings - Organizations).
4. In field Full name indicate the surname, first name, patronymic of the employee (in our example - Trofimova Varvara Sergeevna). If in the directory Individuals(chapter Salary and personnel - References and setup - Individuals) an individual with such a full name is already registered, then a new employee is automatically offered to use the data of this individual (in the dialogue Found a person with a similar name by pressing the button Yes, that's the one I need). If the employee’s data has not been previously registered, and the dialog shows a namesake, select the command No, this is another person(for example, when hiring for an external part-time job). In case of internal part-time work, create a new element in the directory Individuals no need. It was already created when the employee was hired at the main place of work, so select the command Yes, that's the one I need.
5. If for a new employee the data of an individual previously registered in the directory is used Individuals and an individual was selected using the button Yes, that's the one I need, then the employee’s basic personal data is filled in automatically (this information was already entered when the employee was hired at the main place of work).

6. Next, click on the link Recruit or on the button Complete the document - Recruitment, and the information system will request confirmation of the creation of a new element in the directory Employees (The employee has not yet been registered. Record and continue?). Click on the button Yes. In this case, the information base will automatically contain:

• assigned a personnel number to the employee;
• directory entry Individuals(personal data of the employee, except in the case when the data of a previously registered employee in the directory is used for a new employee Individuals) (for example, hiring on a part-time basis));
• employee entry in the directory Employees.

• in field Organization the organization (or its separate division) to which the employee is being accepted is indicated from the directory Organizations(chapter Main - Settings - Organizations), if more than one organization is registered in the information base;
• in field date indicate the date of the employment order. By default, the date is filled with the current date of the computer;
• field Number not active for the user. The program will automatically assign a number to the document after it is recorded. date document and its number are used when generating a printed form of an admission order in the T-1 form and as details of the order in a personal card in the T-2 form;
• in field Subdivision indicate the structural unit to which the individual is admitted from the directory Divisions(chapter Main - Settings - Organizations- link Divisions);
• in field Job title indicate the employee's position from the directory Positions(chapter Salary and personnel - Directories and settings - Positions);
• field Employee filled with the default value from the directory Employees;
• in field date of receipt indicate the date the employee was hired (in our example - 02/02/2015);
• in field Type of employment value is automatically specified Internal part-time job(the employee is already working in the organization and can be hired by the same organization under an employment contract only as an internal part-time worker);
• in the tabular section Accruals:
  • in a collumn Accrual indicate what planned accruals must be made monthly in favor of the employee in accordance with the terms of the concluded employment contract (select the required type of calculation from the plan of types of calculation Accruals. The default calculation type is offered Payment according to salary);
  • in a collumn Size indicate the planned amount of accrual (in our example, indicate 0.5 of the cashier’s rate - 10,000 rubles);
• in field Prepaid expense Select a method for calculating the advance from the proposed list: Fixed amount, Percentage of the tariff and indicate the advance amount or percentage of the tariff. Offered by default Percentage of the tariff - 40% ;
• field Admission conditions filled in automatically, but can be adjusted if necessary;
• fields Supervisor, Job title automatically filled in with the last name, first name, patronymic, and position of the head of the organization from the directory Organization(chapter Main - Settings - Organizations- bookmark Responsible persons) to fill out the fields of the employment order;
• field Responsible filled in by default - with the value from the current user’s settings;
• click the button Swipe and close. As a result, a hiring document will be created in the information base (section Salary and personnel - Personnel accounting - Hiring), from which by button Seal You can generate and print an employment order using the unified T-1 form.

8. Next, if necessary, you can change the previously filled in data when hiring an employee to the main place of work by clicking on the links - Personal data, Payments and cost accounting, Income tax, Insurance.

9. Click on the button Save and close.

Leave your name and phone number, an operator will contact you during business hours within 2 hours.

Moscow St. Petersburg Samara

When working part-time, there are many nuances not only for the employee himself, but also for the employer. How to apply for a part-time job if you decide buy 1C Enterprise and now you keep all your records electronically in this program?

Finding a part-time job

First, you need to define the difference between part-time and part-time work. In the first case, an additional employment contract is not concluded, and the employee is simply added responsibilities and receives additional payment for work in a different position. When working part-time, the employee must perform his additional duties in his free time from his main job, and this is documented in a separate employment contract.

It is also necessary to distinguish the following concepts:

• External part-time work - work in different companies;
• Internal part-time employment – ​​employment in one organization in several positions.

When applying for an external part-time job, the employer will need to create a new element in the “Individual” directory in the 1C program, and then in the “Employee” directory. When working part-time as an internal employee, you do not need to re-enter data about the employee in the “Individuals” directory, but you will need to create a record about a new employee for the position held and enter it in the “Employees” directory.

Program users 1C Travel Agency 8 or 1C Construction will not be faced with such a task of applying for a part-time job, but this knowledge will be required when working with 1C: Accounting 8.3 - it is in this program that you need to display such subtleties of personnel accounting.

In order to add a part-time employee, you need to add a new record to the information base. This can be done in the “Human Resources” section in the “Salaries and Personnel” menu by adding another element to the “Employees” directory. The employee’s full name can be selected from the list (for internal part-time work) or you can enter all the data manually (for external part-time work), since data about the individual will not be in the database.

The next step when recording the fact of employment in the 1C: Accounting program is to draw up a document on employment or simply select the “Get Hired” link in the same “Employees” window.

Then, following the logic of the document, you need to fill out all the fields and indicate under what conditions the employee is hired, including the type of employment - “Internal part-time”.

As a result of these actions, an employment order is created with all the necessary details according to the unified T-1 form.

After this, the employee’s dossier will contain information about the part-time job and what position and in what organization he also holds in addition to his main place of work.

Registration for part-time employment has the following features:

1. Type of employment in the directory Employees can take the following values:

• External part-time job- if the employee being hired already works at the main place of work for another employer;
• Internal part-time job- if the employee already works at the main place of work for this employer.

2. When applying for a job internal part-time job special attention should be paid to correct data entry into directories Individuals And Employees.

In the directory Employees a new element is created for the internal part-time worker, and in the directory Individuals You should not create a new element. When registering an appointment, you must select one already available in the directory Individuals element that was entered when registering an appointment at the main place of work.

3. Work schedule of a part-time worker. For part-time workers, a part-time work schedule is established.

Part-time hiring using the hiring assistant

Example

Starting from 04/01/2013, Irina Nikolaevna Klimova is hired as an economist in the transport department at ZAO TF-Mega to work on an internal part-time basis. An employee is hired at 0.5 economist's rate. The salary for a full rate is 20,000 rubles per month. The part-time worker's work schedule is Monday to Friday, 4 working hours.

To apply for a job, you can use Recruitment assistant. To use the assistant, the checkbox (menu) must be selected in the user settings (Fig. 1).

When creating a new employee in the directory Employees(menu Enterprise - Employees) the "Add" button automatically opens the form Recruitment Assistant(Fig. 2). Entering information about a new employee is carried out “step by step”.

1. On the first step Basic data(Fig. 3) enter the following information about the employee:

• Surname, Name, Surname employee. If in the directory Individuals(menu Enterprise - Individuals) an individual with such a full name is already registered, then a new employee is automatically offered to use the data of this individual (in the dialogue). If the employee’s data has not been previously registered, and the list shows namesakes, select the command Create a new individual(for example, when hiring for an external part-time job). In case of internal part-time work, create a new element in the directory Individuals no need. It was already created when the employee was hired at the main place of work. So choose the team Select marked in the list(Fig. 4);
• Date of Birth And Floor employee. If for a new employee the data of a previously registered individual in the directory is used Individuals(in dialogue List of individuals with similar data) and an individual was selected using the button Select marked in the list, then the fields Date of Birth And Floor are filled in automatically and cannot be changed in the assistant form;
• check the box Staff member;
• field Organization filled in by default. If more than one organization is registered in the information base, then you must select the organization to which the employee is being accepted;
• in field Table number- employee’s personnel number; by default, the next free personnel number is offered, which can be changed if necessary.

2. In the second step Place of work (Fig. 5), enter information about the conditions and place of work of the employee:

• the default is the checkbox Create a job order. In this mode, when the assistant’s work is completed, a hiring document is created in the information system. If the document does not need to be created, then the checkbox can be unchecked;
• check the box Type of employment: part-time job (external part-time job) or internal part-time job. Since in our example the employee is hired on an internal part-time basis, then in the section Type of employment checkbox automatically checked Internal part-time job(the employee is already working in the organization and can be hired by the same organization under an employment contract only as an internal part-time worker);
• indicate the division, position, work schedule of the new employee, the number of positions he occupies (in our example, in the field Col. rates indicate 0.5 rate), the number of months of the probationary period (if a probationary period is established upon hiring), the date of hiring. For part-time workers, you must indicate a part-time work schedule. If such a schedule is not in the program, then create it in the directory Opening hours(menu Enterprise - Work schedules). This is important for the correct calculation of part-time wages;
• The number and date of the employment contract are filled in automatically. If necessary, you can change the number and date of the contract, and in the case of employment under a fixed-term employment contract, fill in the expiration date of the contract.

3. On the third step Salary enter information about the accruals assigned to the employee upon hiring: indicate the main type of accrual for the employee and its size, as well as a list of allowances provided for the employee and the values ​​of the indicators for their calculation (Fig. 6). If a part-time worker is assigned a salary, then you should select the type of calculation Salary by hour

4. On the fourth step Additional Information(Fig. 7) additional information about the employee is automatically filled in: TIN, PFR insurance certificate number, information about citizenship, disability, the right to standard tax deductions for personal income tax, income from the previous place of work and taxpayer status (this information was already entered upon admission employee at the main place of work).

5. At the last step Shutdown(Fig. 8) you can specify a clarification of the name for the created directory element Employees(for the purpose of visually distinguishing directory elements corresponding to employees with the same full name).

To finish the job Recruitment Assistant and recording the data entered using it, click the button Ready.

In this case, the following will be automatically created in the information base:

• Individuals(except for the case when the data of a previously registered individual in the directory is used for a new employee Individuals(for example, hiring on an internal part-time basis)). Viewing and editing personal data of individuals is carried out in the form of a directory element Individuals Employees
• Employees(Fig.9, Fig.10);
• document (Fig. 11).

Employees

From the document form Recruitment to an organization you can generate and print an employment order using FORM T-1 or T-1a (Fig. 12).

The employee worked in full in April; according to the work schedule for an internal part-time worker, April 2013 accounts for 87 working hours. The standard working time for calculating an employee’s remuneration is determined based on the full working time schedule. In April, the standard working time is 175 hours.

The amount of salary accrued to the employee for April is: 20,000 rubles. / 175 hours * 87 hours = 9,942.86 rubles. (Fig. 13, Fig. 14).

Hiring without using the Hiring Assistant

Example

Starting from 06/03/2013, Yury Zinovievich Vorontsov was hired at ZAO TF-Mega as an economist in the transport department to work on an internal part-time basis. An employee is hired at 0.5 economist's rate. The salary for a full rate is 20,000 rubles per month. The part-time worker's work schedule is Monday to Friday, 4 working hours.

The following actions are performed:

1. Registration of an employee and execution of an employment contract.
2. Drawing up an order for employment.

Registration of an employee and execution of an employment contract

You can apply for a job without using Recruitment Assistant. To do this, the checkbox must be unchecked in the user settings Use the Hiring Assistant(menu Service - Users and access rights - Users) (Fig. 1).

In the directory Employees(menu Enterprise - Employees) create a new element by clicking the button Add. When registering an employee, you can either simultaneously create a new individual (by setting the switch Create a new employee and enter his personal data into the directory of individuals), or select the individual corresponding to the employee from the directory Individuals(by setting the switch). The second option is used if an employee is registered who has previously worked at the enterprise under another contract or whose personal data has already been previously entered into the directory Individuals. In our example, the employee already works at the company at his main place of work and data on him has already been entered into the information database, so set the switch Create a new employee by selecting him from the directory of individuals in the form of a new directory element Employees(Fig. 2).

Bookmark General is filled in automatically with the employee’s data that was entered when the employee was hired at the main place of work (Fig. 3). The employee’s data, namely the type of contract, the organization to which the employee is accepted, the type of employment, can be changed if necessary. In field Type of employment the default value is Internal part-time job(the employee is already working in the organization and can only be hired by the same organization under an employment contract as an internal part-time worker). If you are hiring an external part-time worker, please indicate in the field Type of employment - External part-time job. Field Personnel number is filled by default with the next free personnel number, which can be changed if necessary.

On the bookmark Employment contract(Fig. 4) enter the data of the employment contract concluded with the employee. The contract number and the date of its registration in the information system are filled in automatically. The value of these fields can be changed. In field Valid from indicate the start date of the contract. If the contract is fixed-term, then the end date of the contract is entered in the field By. Next, you need to fill in information about the probationary period - the number of months (if the probationary period is not provided for in the employment contract, the field is not filled in), the division of the organization where the employee is hired, his position, work schedule, number of positions occupied (in our example, in the field Col. rates indicate 0.5) and payment upon hiring (type of calculation, amount of payment and personal allowances, if any).

For part-time workers, you must indicate a part-time work schedule. If such a schedule is not in the program, then create it in the directory Opening hours(menu Enterprise - Work schedules). See article Setting up schedules for part-time work. This is important for the correct calculation of part-time wages.

If a part-time worker is assigned a salary, then you should select the type of calculation Salary by hour, providing payment in proportion to hours worked. The salary for a part-time worker should be set as a full rate (based on full working time). When calculating wages, the salary will be recalculated in proportion to the time worked relative to the full-time work schedule.

On the bookmark Additionally It is possible to divide the organization's employees into certain properties and categories. Properties and categories are additional characteristics that can be assigned to employees for additional analysis in reports (Fig. 5).

When saving a document in the infobase, the following will be automatically created:

• personal data of the employee in the directory Individuals(except in the case of internal part-time work or when the data of a previously registered individual in the directory is used for a new employee Individuals). Viewing and editing personal data of individuals is carried out in the form of a directory element Individuals. You can open an individual’s form from the directory Employees or from a list of individuals;
• employee entry in the directory Employees.

From the directory item form Employees You can create and print: a standard employment contract between an organization and an employee and an approximate form of an employment contract for remote work.

Drawing up an employment order

Registration of the fact of hiring and execution of an order for employment is carried out using a document Recruitment to an organization. The document can be entered for one or several employees at once: If necessary, the list of planned accruals can be supplemented. It should be borne in mind that the employee may be assigned only one main planned accrual, i.e. accrual according to which working time is recorded (type of time recording - Accrual for work within the normal time limits(bookmark Time types of calculation)). Such accruals pay for time worked within the normal time limit according to the work schedule and measured in whole days (shifts) (for example: salary by the day, salary by the hour, etc.).

By button Seal you can generate a printed form of the employment order T-1 or T-1a (Fig. 8).

Let's consider how the part-time worker will be paid.

The employee worked in full for June. According to the work schedule for an internal part-time worker, June 2013 accounts for 75 working hours. The standard working time for calculating an employee’s remuneration is determined based on the full working time schedule. In June, the standard working time is 151 hours.

The salary amount accrued to the employee for June is: RUB 20,000. / 151 hours * 75 hours = 9,933.77 rub. (Fig. 9, Fig. 10).

Russian labor legislation allows citizens to work simultaneously in several jobs. The procedure for registering them for a second, non-main job, working hours, and methods of calculating wages have their own specifics. In this article, A.V. Yarvelyan, Sea Data CJSC introduces the features of accounting for part-time workers in the 1C: Salary and Personnel Management 8 program.

Legal regulation of labor of persons working part-time

• with the same employer (so-called internal part-time work);
• and (or) with another employer (on an external part-time basis).

Features of labor regulation for persons working part-time are defined in Chapter 44 of the Labor Code of the Russian Federation.

An employee has the right to work part-time for an unlimited number of employers. At the same time, an employment contract must be concluded with each employer, which must indicate that the work is a part-time job.

When concluding employment contracts for part-time work, it should be taken into account that for some categories of workers, the legislation provides for features and restrictions on their work as part-time workers. For example, according to Article 276 of the Labor Code of the Russian Federation, the head of an organization can work part-time for another employer only with the permission of the authorized body/owner of the organization’s property.

Information about part-time work (about dismissal from this job) is entered into the employee’s work book at the request of the employee. Entries in the work book are made at the place of the main job on the basis of a document confirming part-time work (Article 66 of the Labor Code of the Russian Federation, clause 20 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by Decree of the Government of the Russian Federation dated 16.04 .2003 No. 225). Such a document can be certified copies of orders for employment/dismissal from work, an original certificate of part-time employment, etc.

Accounting policy for part-time workers

The program "1C: Salary and Personnel Management 8" allows you to keep records of external and internal part-time workers in the manner prescribed by current legislation.

For each organization of the enterprise, you can specify in the program the need to keep records of internal part-time workers. To do this, in the information register form Accounting policies for personnel of organizations for each organization in which internal part-time workers are planned to work, you need to set the flag Support for internal part-time work(see Fig. 1). This setting can be made not only at the initial stage of accounting in the system, but also at any time when the organization needs to hire an internal part-time worker.

Rice. 1

To account for external part-time employees of an organization, no special settings are needed in the program.

Registration of part-time workers

To register in the program the fact of the emergence of an employment relationship with an employee, his data must be entered in the following configuration directories:

• directory Individuals;
• directory Employees.

In the directory Individuals personal information is stored about all individuals who had or have anything to do with the company: job candidates, current and dismissed employees. Accordingly, each element of the directory Individuals records information about a specific person and his personal data (date and place of birth, identification document details, residential address, individual codes, etc.).

Directory Employees, in turn, contains data about the enterprise’s employees, including the working conditions of each employee. In addition to the personal data of an individual, each element of the directory Employees records the existence of labor relations between the organization of the enterprise and an individual and the document - the basis of such relations (employment contract, work contract), as shown in Figure 2.

Rice. 2

Each directory element Employees records the following parameters:

• last name, first name, patronymic of the individual with whom the employment relationship is established;
• the name of the enterprise organization with which the employment relationship is established;
• type of contract (contractor contract or employment contract);
• type of employment of the employee (main place of work, external or internal part-time job, contract).

Several elements of the directory may correspond to one individual Employees- one element of the directory for each employment contract concluded by organizations of the enterprise with the specified individual. At the same time, several contract agreements can be issued for one employee at the same time.

It should be noted that in the directory Employees the type of employment is indicated in relation to the organization of the enterprise indicated in it. Since each organization in the system is an independent legal entity, within the framework of management accounting (that is, for the enterprise as a whole), the same individual can be both the main employee and a part-time employee - external and (or) internal (see Fig. 3).

Rice. 3

So, when applying for a job in an organization, it is necessary in the directory Individuals create an element containing the data of the person being registered (or find it if this data has already been entered previously for other reasons, for example, as an individual - a candidate for work).

Then you need to create a new directory element Employees, in which the relevant individual, the organization in which he will be hired, the type of contract and type of employment should be indicated. Please note that the program monitors the correctness of data entry about the employee’s type of employment in the organization. For example, a person who is already registered in a given organization at his main place of work can only be hired as an internal part-time worker.

• the department in which he will work;
• job title;
• schedule;
• number of bets;
• wage system;
• amount of wages.

It should be noted that after recording a directory element, its form will change slightly: auxiliary fields will disappear and additional bookmarks will appear, which will display information about the employee’s personnel changes and his “salary” documents.

In the directory Employees The names of the elements are automatically generated based on information from the lines of the same name Element name (last name, first name, patronymic of the employee). In order to distinguish the elements of the directory that indicate the jobs of an individual in the same organization, a clarification about the type of employment of the employee is added to the standard name (see Fig. 4).

Rice. 4

Once in the directory Employees The data of the employee’s employment contract has been entered, you can register an order for employment (directly from the directory form).

Working hours for part-time workers

The working hours of part-time workers have their own characteristics. The duration of working hours when working part-time should not exceed four hours a day. But on days when the employee is free from performing work duties at his main place of work, he can work part-time full time (Article 284 of the Labor Code of the Russian Federation). In general, during one billing period, the duration of working time when working part-time should not exceed 1/2 of the standard working time for the same billing period established for the corresponding category of employees.

In order to comply with the law regarding recording the working hours of part-time workers, it is necessary to assign a special work schedule to part-time workers. The work schedule of a part-time worker must depend on the work schedule of the main employee of the same category. Therefore, in the program in the newly created directory element Opening hours you need to set the following values ​​(Fig. 5):

• in field Hours per week indicate the number of working hours per week for a part-time worker, and the specified number should not exceed half the corresponding value in the schedule of the main employee;
• set flag Part-time work;
• In chapter Method for calculating standard working hours set the switch to position According to the specified schedule and choose the work schedule of the main employee.

Rice. 5

Further completion of the schedule is no different from that provided for key workers. When filling out the table Work schedule it is necessary to remember that the total number of hours per week according to the schedule must match the value of the field Hours per week. You also need to fill out the calendar for the current year.

Guarantees and compensations for part-time workers

Guarantees and compensations provided for by labor legislation are provided to part-time workers in full (as well as to main employees). This means that while on a business trip, vacation, sick leave and in other cases provided for by law, part-time workers retain their jobs, and the specified time is paid, as a rule, according to average earnings.

This provision is valid for all employees, with the exception of persons who, in accordance with Article 287 of the Labor Code of the Russian Federation, the specified guarantees and compensations are provided only at their main place of work:

• combining work with training;
• persons working in the Far North and equivalent areas.

The procedure for calculating average earnings is the same for any operating mode (Article 139, Article 287 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 “On the specifics of the procedure for calculating average wages”). To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account.

Business trips

When sending part-time workers on a business trip, the same rules apply as for main employees. At the same time, however, there are features related to the fact that during a business trip, the employee’s performance of duties under another employment contract becomes impossible. So, if an external part-time worker is sent on a business trip, he should take leave at his own expense for the entire period of the business trip in all other organizations with which he is in an employment relationship.

Article 167 of the Labor Code of the Russian Federation guarantees that an employee, when sent on a business trip, will retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. If a part-time worker is sent on a business trip, the employee’s average earnings are retained only in the organization that sent him on a business trip. An exception is the case when an employee is simultaneously sent to his main and non-main places of work. In this case, the average earnings are retained by both employers, and reimbursable business trip expenses are distributed between employers by agreement between them (clause 9 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

In the program "1C: Salary and Personnel Management 8" the registration of business trips in personnel records and the calculation of their payment for part-time workers is no different from the usual procedure for preparing such documents.

If an employee is sent on a business trip, a personnel document is drawn up in the system Organizational business trips for this employee. If he is sent on a business trip to several places of work simultaneously (hereinafter we are talking only about the organizations of the enterprise within which records are kept), so many documents are drawn up Organizational business trips, how many employers sent him on a business trip. In this case, in the document of the organization in which the employee is registered as an internal part-time worker, there must be two lines: for the main employee and for the part-time worker. Of course, we are talking only about the organizations of the enterprise within which accounting is maintained.

If all other employers of the posted person do not intend to send him somewhere and provide him with work there, they are nevertheless obliged to provide him with leave at their own expense for the period of absence, which is documented in personnel documents Vacations of organizations for every employer. In this case, the document for the internal part-time worker should also have two lines.

Settlement documents Payment according to average earnings And Absenteeism in organizations are issued in the usual manner. Documents Absenteeism in organizations, reflecting the registration of leave at one's own expense for the purposes of recording time worked, must be prepared for each employee's employer, as well as the corresponding personnel documents. Documentation Payment according to average earnings, with the help of which payment for time spent on a business trip is calculated, must be issued for all places of work of the employee (that is, separately for each type of employment) for which he is sent on a business trip.

Example

Alexander Dmitrievich Andreev was registered at ZAO Stankoimport for his main place of work and for internal part-time work, as well as at LLC Domstroy for external part-time work. HELL. Andreev is going on a business trip from Domstroy LLC. At the same time, in Stankoimport LLC A.D. Andreev takes vacation at his own expense during his absence.
To register these facts in the 1C: Salary and Personnel Management 8 program, the following documents must be completed.

For Stankoimport LLC:

• document Organizational business trips, containing two lines: for A.D. Andreev as the main employee and A.D. Andreev as an internal part-time worker;
• two documents Payment according to average earnings: one - for A.D. Andreev as the main employee, the other as an internal part-time worker.

For JSC "Domstroy":

• document Vacations of organizations on A.D. Andreev as an external part-time worker with a type of vacation Leave without pay;
• document Absenteeism in organizations on A.D. Andreev as an external part-time worker with the payment type Vacation at one’s own expense or Vacation without pay according to the Labor Code of the Russian Federation.

Payment for travel, daily allowance and other travel expenses within the limits of the standards is not registered in the 1C: Salary and Personnel Management 8 program. Such payments are made as part of settlements with accountable persons, confirmed by an advance report and documented in an accounting program, for example, in 1C: Accounting 8.

Vacations for part-time workers

Annual paid leave for part-time workers is provided simultaneously with leave for their main job. In part-time work, the employee, at his request, is granted leave of the same duration as at his main place of work. If at a part-time job the employee’s paid leave is shorter than at the main job, he is granted leave without pay for the corresponding duration.

Leave for part-time workers in the 1C: Salary and Personnel Management 8 program is issued in the usual manner (as for main employees), with the only difference being that the number of payment documents Accrual of vacation to employees of organizations should be equal to the number of valid employment contracts of the employee in the enterprise organizations, and the number of personnel documents Vacations of the organization- the number of employers of the vacationer.

Temporary disability benefits

A part-time worker has the right to receive benefits for temporary disability for each place of work (clause 23 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance, approved by Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

In accordance with paragraph 4 of the Procedure for issuing certificates of incapacity for work by medical organizations, approved by order of the Ministry of Health and Social Development of Russia dated August 1, 2007 No. 514 (hereinafter referred to as the Procedure), if a citizen works for several employers, he is issued several certificates of incapacity for work for each place of work. In this regard, when issuing certificates of incapacity for work to external part-time workers, the word “main” is underlined on the first certificate of incapacity for work; on the remaining certificates of incapacity for work, the word “part-time” is underlined and the series and number of the certificate of incapacity for work issued for presentation at the main place of work is indicated (clause 59 of the Procedure ).

Registration in personnel records of the absence of an employee, including a part-time worker, from the workplace is carried out using a document Absences and illnesses of organizations, drawn up in the program for each employer. In the case of internal part-time work, the document must contain two lines: for the main employee and for the internal part-time worker.

Settlement documents Sick leave accrual are issued for each part-time employer, in accordance with the certificates of incapacity for work submitted by the employee (see Fig. 6). When processing sick leave payment for an internal part-time worker, there is one feature: in the program, one common document is drawn up for the main employee and the internal part-time worker. More precisely, the program creates a document only for the main employee, and the average earnings are calculated based on the total income of the employee at the main place of work and part-time work.

Rice. 6

This mechanism is implemented in the program in accordance with the provision of paragraph 2 of Letter No. 02-18/07-541 of the Federal Social Insurance Fund of the Russian Federation dated January 23, 2006, which states that in case of internal part-time work, benefits for temporary disability, pregnancy and childbirth are calculated based on the actual earnings of the insured person according to main place of work, taking into account the earnings received by the employee on a part-time basis.

Calculation of wages for part-time workers

Payment for part-time workers is made in the general manner on the terms specified in the employment contract, for example, in proportion to the time worked or depending on output. That is, as a type of calculation of the basic salary, a part-time worker can be assigned:

• salary by day or hour;
• payment at a daily or hourly rate;
• payment for production orders.

It should be noted that the amount of remuneration for a part-time worker should be comparable to the amount of remuneration for the main employees of the corresponding category.

Salaries are calculated for all employees of enterprise organizations in accordance with the form of remuneration, work schedule and tariff rate, which are established by personnel documents. Calculation and registration of accruals in the program "1C: Salary and Personnel Management 8" are carried out by the document Calculation of salaries to employees of the organization.

Here it makes sense to once again return to the part-time work schedule established in the program. It is established as a part-time work schedule under standard conditions of a 40-hour, five-day workweek. According to this schedule, the part-time worker works every working day for 4 hours, and according to the main schedule - every working day for 8 hours.

The algorithm for calculating the monthly earnings of a particular part-time worker is set by the accounting policy of the organization and includes a set of parameters (assigned to the part-time worker the work schedule, form of remuneration and salary amount). Therefore, depending on the set parameters, different amounts of earnings per month can be obtained. Let us illustrate this with an example.

Example (continued)

HELL. Andreev works at ZAO Stankoimport both at his main place of work and on an internal part-time basis with a part-time work schedule (that is, 4 hours every working day) and a salary of 15,000 rubles. November 2008 worked by A.D. Andreev completely.

The part-time worker’s salary for November 2008 will depend on the established type of salary calculation (by day or by hour).

• Salary is calculated by day, that is, the employment order indicates the type of calculation: Salary by day. In this case, for a fully worked month (for example, November 2008), the part-time worker will receive a full salary - 15,000 rubles, because the number of working days according to the norm (nineteen) and the number of days actually worked are the same.
• The salary is calculated by the hour, that is, the employment order indicates the type of calculation (Salary by the hour).

In November 2008, the standard working time according to the main schedule with a 40-hour work week is 151 hours. (18 days x 8 hours + 1 day x 7 hours), while A.D. Andreev worked 75 hours this month according to his schedule. (18 days x 4 hours + 1 day x 3 hours). Accordingly, for the fully worked November 2008 A.D. Andreev, as an internal part-time worker, will receive 7,450.33 rubles. (RUB 15,000 x 75 hours / 151 hours).

Note that in the second version of the calculation of example 2, the time worked (75 hours) is not equal to half of the established norm (75.5 hours), since November 3, 2008 was a pre-holiday day, and in all schedules of the enterprise the duration of this working day was reduced by 1 hour. Accordingly, the standard working time for this day is 3 hours (4 hours - 1 hour). If a part-time worker were to work exactly half the time of the main employee, on the pre-holiday day of November 3, the standard working time would be 3.5 hours (7 hours x 1/2).

Calculation of "salary" taxes

According to paragraph 3 of Article 218 of the Tax Code of the Russian Federation, standard deductions for personal income tax are provided to the employee by one of the employers (at the employee’s choice, subject to the submission of an application and documents confirming the right to such deductions). At each enterprise with which the employee has an employment relationship, personal income tax is calculated only on the basis of the income received by the employee at this enterprise. That is, when calculating the amount of personal income tax of an external part-time worker, his earnings at the main place of work are not taken into account either to determine the tax base for personal income tax, or to determine the right to apply standard tax deductions (provided that the organization has not received an application for application from an external part-time employee). standard tax deductions).

Internal part-time workers are provided with standard personal income tax deductions based on their total earnings received from a given employer.

If we speak in terms of the “Salary and Personnel Management” configuration, then the right to deductions for personal income tax has Individual, but not Employee. After all, this right does not depend on working conditions, it is given to a citizen upon presentation of a set of documents specified by law, is applied to one employer chosen by an individual and applies to all income taxable with personal income tax received by him from this employer.

The right of an individual to standard deductions for personal income tax is registered in the directory Individuals in additional form Entering data for personal income tax for individuals. face, opening by button Personal income tax on the directory element form. In the top bookmark table Deductions The forms indicate the types of deductions applied and the number of children (for the so-called “children’s” deductions established by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation). The bottom table of the form determines the organization in which the deductions are applied.

It should be noted that in both tables the bookmarks Deductions You must specify the start date for the table entry. In the upper table, this date means the date of commencement of application, change of conditions or termination of application of deductions (for example, if a child reaches 18 or 24 years of age, if the only parent previously marries, etc.). In the lower table, this date means the date of commencement of application of standard deductions for an individual in the specified organization.

Calculation of personal income tax amounts is carried out by document Calculation of salaries for employees of organizations. Personal income tax amounts are calculated for each individual based on his income within each organization in which he works.

Payments to part-time workers are subject to unified social tax, insurance contributions for compulsory pension insurance and contributions for industrial accidents in the general manner.

Personnel records for part-time workers

Personnel movement

A part-time worker can be transferred to another job, to another division of the organization on the same basis as the main employee. To register such changes in the 1C: Salary and Personnel Management 8 program, a standard document is used Personnel movement.

A feature of accounting for external part-time workers is that such an employee can be transferred to the main place of work only if there is a corresponding vacancy in the organization, and the employee is dismissed from his previous main place of work. However, from the point of view of labor legislation, such a procedure will not constitute a transfer, because in this case the old employment contract with the external part-time employee must be terminated, and a new one - with the individual as the main employee - must be concluded.

In this situation, when terminating an employment contract, all legal norms provided for the procedure for the usual dismissal of a main employee must be observed. In particular, an external part-time employee must be paid compensation for unused vacation.

Under a new employment contract concluded with an individual as a main employee, the relationship between employer and employee begins “from scratch.”

Dismissal of a part-time worker

Termination of an employment contract with part-time workers is carried out on the general grounds provided for by labor legislation, as well as, in accordance with Article 288 of the Labor Code of the Russian Federation, in the case of hiring an individual for whom this work will be the main one.

Severance pay provided for in Article 178 of the Labor Code of the Russian Federation is paid to a part-time worker on a general basis. True, there is one caveat: many experts agree that a part-time worker should not retain the average salary for the period of his employment in the event of dismissal due to the liquidation of the organization or a reduction in the number or staff of the organization's employees, since the part-time worker is already employed at his main place of work.

Registration of a personnel document in the program "1C: Salary and Personnel Management 8" Dismissal from organizations and settlement document Calculation upon dismissal of an employee of an organization is carried out in a general manner, taking into account the listed nuances.