Weekend wage changes. Calculation of payment on weekends and holidays - examples

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

Engagement to work

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

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

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

Employee consent is not required

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

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

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

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

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

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

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

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

Payment

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

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

Written consent

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

Sample form of consent to work in weekend time as follows:

Director of LLC ____________

from a citizen ____________

job title______________

Statement

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

Date _______ Signature _________ (explanation)

overtime work

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

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

Chief's order

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

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

LLC ____________ (name of organization)

Order No. _______

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

00.00.00, city ___________

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

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

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

Reasons:

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

Employee consent.

Familiarized ________ (signature) _________ (decryption)

Interpretation

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

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

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

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

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

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

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

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

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

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

Unwilling to work weekends

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

Permitted weekend work

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

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

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

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

Arbitrage practice

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

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

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

When you read the rules Labor Code concerning overtime work, as well as work on weekends, they seem extremely simple. However, in practice, their application causes many difficulties.

What is written in the Labor Code ...

So, let's first see what is written in the Labor Code.

Overtime work - work performed by an employee at the initiative of the employer outside the established working hours, daily work (shift), as well as work in excess of the normal number of working hours for accounting period(according to part 1 of article 99 of the Labor Code of the Russian Federation).

In part 5 of the same article 99 of the Labor Code of the Russian Federation it is written that overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year.

Article 152 of the Labor Code of the Russian Federation states that overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double the amount.

According to article 153 of the Labor Code of the Russian Federation, work on a day off and a non-working holiday is paid at least twice the amount:

• pieceworkers - at least at double piecework rates;
• employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;
• employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if the work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in the amount of at least a double hourly or daily rate in excess of the salary, if the work produced in excess of the monthly norm.

Let's explain these rules with simple examples.

So, we brought the norms of the Labor Code. Now let's try to simple examples explain how to apply these provisions.

What is overtime

So, overtime work is work performed by an employee at the initiative of the employer outside the established working hours:

• daily work (shift) (see Example 1), as well as
• work in excess of the normal number of working hours for the accounting period (see Example 2).

Overtime restrictions

Overtime work must not exceed four hours for each employee on two consecutive days and 120 hours per year. In this norm, too, at first glance, everything is simple.

Overtime pay

Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours at least twice the amount. Well, here, too, everything seems very simple.

Continuation of Example 3

Continuation of Example 4

Continuation of Example 2

Weekend payment

Work on weekends and non-working holidays is paid at least twice:

• pieceworkers - at least at double piecework rates (see Example 8);
• employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate (see Example 9);
• employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if the work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in the amount of at least a double hourly or daily rate in excess of the salary, if the work was made in excess of the monthly norm (see Example 10).

Using simple examples, we explained how the norms of the law work. And now we will analyze the "tasks" more difficult.

Are overtime and weekend work the same thing?

So, it would seem that everything is simple, but in fact the norms of our legislation are drawn up in such a way that we often do not know how to apply them. Let's think about whether the concepts of "overtime work" and "work on weekends" are identical? If we try to answer this question, it will be found that in some cases we equate these concepts with each other, and in others we consider them to be different from each other. Moreover, we are usually guided by common sense, and not by the literal norm of the law. Let's take a concrete example.

Part 5 of Article 99 of the Labor Code of the Russian Federation states that overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. Agree, when we read the first half of this sentence, we assume that working weekends and working overtime are completely different things. And the norm, according to which an employee must work no more than 4 hours for 2 days in a row, has nothing to do with weekends. After all, an employee usually works on Saturday or Sunday for 8 hours. But when we read the second half of the sentence (overtime work should not exceed 120 hours per employee per year), most of us start from the diametrically opposite premise, according to which overtime and weekend work are one and the same. And 120 hours includes work on weekends. What are we guided by? common sense! Although, in order to consider ourselves absolutely right in this situation, Part 5 of Article 99 of the Labor Code of the Russian Federation should have been worded as follows: overtime work should not exceed four hours for each employee for two days (if we are talking about working days) in a row and 120 hours a year.

An even more difficult situation arises when it comes to paying for work on weekends. In simple situations, everything is really clear: if a person works overtime on weekdays, then we pay for the first two hours of work at one and a half times, and the next two at double. If a person is attracted to work on weekends, then wages for all hours will be calculated at a double rate. Reading the rules regarding weekend pay and overtime pay, we are absolutely sure that these are different things and that such work must be paid in different ways. However, usually, if employees are involved in an organization to work on weekends, then they work 8 hours (the same as on weekdays), which are paid double, but not 13, as written in the letter. In this case, the dispute seems to be as follows. Workers who appear to work 8-hour, five-day workweeks have been brought in to work weekends. The organization of the enterprise, having read that Article 153 of the Labor Code of the Russian Federation says that work on a weekend and non-working holiday is paid at least twice, and multiplied the hourly wage rate when paid by 2. The State Labor Inspectorate considered 5 hours that were worked outside 8 ocloc'k normal duration working hours, overtime. Therefore, in her opinion, processing for the first two hours should be paid according to the formula: double pay for the day off is multiplied by one and a half for overtime work, plus for the next three hours, payment is made according to the formula: double pay (for the day off) is multiplied by 2 (for overtime). The logic seemed strange to the organization, since at first glance it seems that double the amount for working on a day off and so includes payment for the fact that the employee works extra time. Of course, this situation is controversial, from the point of view of legal assessment, because in this case the legislation can be turned this way and that.

Let us turn again to Article 99 of the Labor Code of the Russian Federation, according to which overtime is considered work performed at the initiative of the employer outside:

1. Normal working hours.
2. Daily work (shift).
3. Work in excess of the normal number of working hours for the accounting period.

On the one hand, the logic of the labor inspectorate seems correct. After all, if the duration of daily work (shift) is 8 hours, then all the rest of the time that has gone beyond this limit is work outside the daily work (shift). That is, it must be regarded (see paragraph 2 of the list) as overtime work and paid according to the rules of Article 152 of the Labor Code of the Russian Federation, which states that overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least than double. On the other hand, work on a holiday is always work outside normal working hours (see point 1). Indeed, in this case, a person will work more than 40 hours a week. But no one says that the first two hours of work on a day off must be paid first at a double rate, multiplied by one and a half, and the subsequent hours - at a double rate, multiplied by two. But if the number of hours worked by him does not deviate from the normal duration of the work shift, there is no talk of payment for this day under the rules of Article 152.

Since there is no judicial practice on the application of this article, just as there is no explanation on this issue, it is impossible to say which of the parties is absolutely right. After all, the legislation here can be turned in one direction or the other. In addition, it is not clear: if the extra 5 hours were regarded as overtime, why it was not qualified as an offense, because, in accordance with Article 99 of the Labor Code of the Russian Federation, overtime work should not exceed four hours for each employee for two days in a row. Well, on my own behalf, I can advise: so that such disputes with the labor inspectorate do not arise, do not force the employee to work on a day off for more than normal working hours on weekdays.

How to pay for overtime work and work on weekends with a summarized accounting of working hours?

Document Fragment

Article 104 of the Labor Code Russian Federation"Summary accounting of working hours" In organizations or when performing certain types work, where, due to the conditions of production (work), the daily or weekly working time established for this category of workers cannot be observed, it is allowed to introduce a summarized accounting of working time so that the working time for the accounting period (month, quarter, etc.) does not exceed normal working hours. The accounting period cannot exceed one year. The procedure for introducing the summarized accounting of working hours is established by the rules of the internal work schedule organizations.

With the payment of overtime work and work on weekends, with the summarized accounting of working hours, problems often arise. So, let's try on simple examples to understand how the payment is made.

Usually, the summarized accounting of working time is kept at enterprises with a shift work schedule. In this case, as a rule, either a year or a month is taken as an accounting period. If in the accounting period the number of hours exceeds the normal working hours, then the first two such hours are paid at one and a half times, the rest - at double.

When drawing up a work schedule, two norms of the Labor Code should be taken into account. Firstly, the norm according to which work for two shifts in a row is not allowed, and secondly, the norm according to which continuous rest must be at least 42 hours per week.

Sometimes, according to the schedule, the working day of an employee working in shifts falls on a generally recognized weekend or holiday. The question arises: how to pay for work on such days, at double or single rates? The following answer can be given to it: if the working day of such an employee falls on a holiday, he should be paid at double rates (even if the number of hours in the accounting period does not exceed the normal number of hours).

As for the days off, the corresponding norm of the Labor Code of the Russian Federation refers to the days off of specific employees, and not about the generally accepted days off in general. In other words, if, for example, some working day of an employee falls on Sunday, it must be paid in a single amount, but if you ask a person to leave on the day when, according to the schedule, he should rest, then this work must be paid in double size (even if the number of hours in the accounting period does not exceed the normal number of hours).

At some enterprises, management and personnel officers sincerely believe that if a summary record of working time is kept in production, then a person can be forced to leave on his day off, which is due to him according to the schedule, and if the number of hours in the accounting period does not go beyond the normal, pay such work in single size. This approach is absolutely wrong. And if on a generally recognized day off the work of a "shifter" is paid in a single amount, then on his own - with compensation for such injustice - in a double one.

Let's try to understand the situation described by the author of the letter. If you look at production calendar, we will see that in January the normal working hours are 128 hours. A work schedule was drawn up, according to which the employee had to work 156 hours, including 32 hours of holidays. As we can see, the employee, according to the schedule, must work much more than the normal working hours in January. But since the accounting period is a year, in the following months, in theory, such processing should be compensated (that is, the scheduler should try to make the worker work less than the normal number of hours in February, March, etc.) . If a person worked according to the schedule, then we would pay him double the 32 holiday hours, single the remaining hours (156 - 32 = 124 hours). And at the end of the year, we would see if our employee has “extra” hours. If they were available, they would have made an appropriate additional payment (taking into account the fact that the first two hours of overtime work are paid in a single amount, and the next - in a double amount). However, the employee worked instead of 156 hours scheduled, 184 hours, that is, 28 hours more! Of all the hours worked, 48 are holidays. In this case, a number of questions arise: why did it happen that the employee did not work according to the schedule? With such a number of hours, was it possible to comply with the requirements of the law, according to which an uninterrupted weekly rest must be at least 42 hours and work for two shifts is not allowed? Without seeing the work schedule and time sheet, one can only assume that the employee went to work on his days off. Accordingly, both 48 hours on holidays and 28 hours on weekends in this case must be paid at a double rate. The remaining hours of work are paid in single. Whether there is processing, which must be paid at an increased rate, you will determine at the end of the year.

The Labor Code does not contain any mention of how to apply for a job on a day off. Experts will tell you how to get consent to work on a day off. The article presents a form and a sample of such a document.

In the article:

Download related documents:

How to get a written consent to work on a day off

An application for work on a day off (sample) is filled out by an employee in the case when the management of the organization needs to involve him in the implementation official duties during non-working hours. The direct fact of such an invitation must be documented.

How to attract an employee to work after hours. From the article you will learn how to prepare Required documents how to properly draw up a notice of the right to refuse to interrupt your weekends or non-working holidays.

The Labor Code of the Russian Federation does not contain instructions on how to apply for work on a day off.

But there are two ways to follow:

1. Receive from the employee a statement written by him by hand in any form.
2. Get the employee's mark on the order issued for these purposes. To do this, it is enough to add a separate line to the order for the employee’s signature with the following wording: “I agree to be hired on a non-working holiday or day off.”

When you can not get the consent of the employee to work on a day off

Every citizen has the right to rest. Therefore, it is possible to invite him to perform official duties during such a period only by order of the head, having received written consent to go to work on a day off.

An exception to this rule are the cases described in the third part of Article 113 of the Labor Code of the Russian Federation. Without obtaining written consent, you can be involved in work to eliminate the consequences of accidents, disasters, emergencies, and so on. It is also allowed to call vacationing workers to save the property of the enterprise, if it is in danger for various reasons, when martial law is declared.

★ An expert of the "Personnel System" will tell you who can be involved in the performance of official duties on weekends and holidays. From the article you will learn how and whom to involve, how to formalize it, and when the employer has the right not to receive written consent to work on a day off.

On what form do they draw up consent to work on a day off: sample

There is no unified form for an application for work on a day off (sample). If an organization, for some reason, is often forced to invite its employees to perform official duties during such periods, you can independently create and agree on a unified form. In the future, the staff will only need to fill out such a document, sign it, put a date in it, which should coincide with the day the shift starts.

Application-consent to engage in work on a day off: sample

Holiday pay application

For going to a shift during non-working hours, an employee has the right to receive monetary compensation. It is calculated according to Art. 153 of the Labor Code of the Russian Federation, which the head is obliged to provide. Download an application for replacing a day of rest for work on weekends with monetary compensation

Replacing a day off with a day off

The legislation does not establish a deadline for an employee to apply to a manager with a request to provide time off in return for going to a shift during a non-working period.

Sample request for leave

For a shift during a non-working period, the following is provided:

1. Pay at least double the amount (by default).
2. Day off (based on the application).

★ The "Personnel System" expert will tell you if an employee can take a day off in another month for going to a shift during his non-working period. The article describes the procedure for providing time off, provides ways of documenting.

Is it possible to issue an application for work on a day off and consent on one form

The application for consent to work on a day off is combined in one document. In the same form, you can include a phrase with the wording: “I ask you to provide me with another day of rest on September 10, 2019 in connection with the involvement in my official duties during my non-working period - August 3, 2019.”

When creating and agreeing on such a form, a special procedure for obtaining increased wages or obtaining another day off (time off) must be taken into account.

Double payment is established by article 153 of the Labor Code of the Russian Federation.

An application for work on a day off (sample) is filled in by the employee in writing. This will be required in the case when the management of the organization needs to involve certain specialists in the performance of their duties during the non-working period. The direct fact of such an invitation must be documented.

Payment on weekends - calculation example this part of the cost would be useful for some employers to explore. The information provided in the article will help to correctly calculate the salary of an employee if he is involved in work on weekends and holidays.

Working conditions on weekends and holidays

Weekly rest and holidays free from work are an inalienable right of employees, but sometimes manufacturing process requires their presence at the workplace on weekends and holidays. According to parts 2 and 4 of Art. 113 of the Labor Code of the Russian Federation, the employer can involve employees in work, subject to their consent and taking into account the opinion of the trade union (if any), if there is a need to perform unforeseen urgent work and the further functioning of the organization depends on this.

In some situations, the consent of employees to work on weekends and holidays is not required - those are listed in Part 3 of Art. 113 of the Labor Code of the Russian Federation:

IMPORTANT! By virtue of Part 7 of Art. 113 of the Labor Code of the Russian Federation, even in such difficult situations, the involvement of disabled people and mothers of young children to work on weekends is permissible only on the condition that this does not affect their state of health. In this case, the employer must obtain a medical certificate and notify each employee in writing of the right to refuse to work on a day off.

Features of payment for work on weekends

In case of involvement in work at odd hours, that is, on a legal day off or holiday, employees can choose one of the compensation options: increased wages or an additional unpaid day off (Article 153 of the Labor Code of the Russian Federation).

Calculation procedure wages in an increased amount is described in Art. 153 of the Labor Code of the Russian Federation. The minimum wage for work during rest periods is double the regular wage. In this case, the employer has the right to set the amount of payment independently in local acts legal entity, taking into account the opinion of the trade union and not forgetting the requirements of Art. 8 of the Labor Code of the Russian Federation, according to which local regulations cannot worsen the situation of workers in comparison with federal legislation.

Judicial practice shows that the employer is not obliged to pay for voluntary work on weekends and holidays. An example is the appeal ruling of the Judicial Collegium for Civil Cases of the Irkutsk Regional Court dated August 10, 2012 in case No. 33-6529/2012. The court refused to satisfy the plaintiff's claims for compensation for weekend work, since in this case the employee's initiative took place. The Judicial Collegium for Civil Cases upheld this decision and confirmed the conclusions of the Kuibyshevsky District Court of Irkutsk.

Payroll for holidays and days off depends on the pay system that the employer uses. Features of each system are described in Art. 153 of the Labor Code of the Russian Federation.

Calculation of wages for weekends and holidays with a piecework wage system

The law requires pieceworkers to be paid on weekends at double rates. Let's bring weekend pay example.

For example, the seamstress Sikhailova V.P. sewed 50 men's suits in April. At the same time, she went to work twice on Saturday and once on Sunday, having made 7 suits during these days. Her earnings for one ready-made suit is 500 rubles.

500 × 7 × 2 = 7000 (rubles)

21,500 + 7,000 = 28,500 (rubles)

Examples of calculation of additional payments in organizations with a tariff system of remuneration

If the company uses a wage rate system, daily and hourly wage rates affect the calculation. Weekend pay is double the base rate. Let's give an example of payroll calculation in an enterprise where daily tariff rates are used.

For example, electrician Ustinov N.D. worked 21 days in January, while he went to work 4 times on holidays: January 2, 3, 4 and 5. The company provides for a daily wage of 1500 rubles.

Salary excluding public holidays:

(21 - 4) × 1500 = 25,500 (rubles)

Additional pay for work on holidays:

4 × 1500 × 2 = 12,000 (rubles)

The total salary of an electrician for January:

12,000 + 25,500 = 37,500 (rubles)

Calculations will look different in a situation where the company uses the hourly rate to determine the size of the salary.

For example, turner Kuzmin S. B. worked 200 hours in September, 16 of which fell on Saturday and Sunday. The hourly rate at the factory is 200 rubles. in an hour.

The amount of the turner's salary, excluding work on Saturday and Sunday:

(200 - 16) × 200 = 36,800 (rubles)

The next step is to calculate the amount of additional payment for work on weekends:

16 × 200 × 2 = 6400 (rub.)

The final stage is the calculation of earnings for the entire month:

36,800 + 6400 = 43,200 (rubles)

Surcharge on holidays and weekends with a salary calculation system

The amount of salary for work on weekends and holidays for employees working for a salary depends on three factors:

• salary amount;
• the amount of time worked by the employee;
• the size of the daily or hourly rate (part of the salary).

Daily/Hourly Rate Calculation Methods

An important indicator necessary for the correct payment of labor on weekends and holidays is the daily and hourly rates. The method of their calculation is not defined by law, but in practice several methods are used:

• the employee's monthly salary is divided by the norm of work time according to the production calendar;
• the amount of the salary for the month is divided by the norm of labor time according to the individual schedule of the employee;
• salaries for the year are summed up, and the resulting figure is divided by the rate that the employee must work out during the year.

Examples of payroll when using a salary system at an enterprise

If an employee worked during rest periods in excess of the normal working hours in the current month, his earnings include a double rate for a day or hour of work on weekends and a monthly salary. Let us give an example of the calculation of wages in this case.

For example, the salary of a locksmith P. B. Tkachev is 35,000 rubles. In November, he worked 174 hours, of which 24 he worked on a holiday on November 4, on Saturday and Sunday. The working hours for this month were 150 hours. The actual working time exceeded the norm by 24 hours. The amount of compensation in this case is doubled.

Calculate the hourly rate:

(35,000 × 12) / 1920 = 218.75 (rubles)

24 × 218.75 × 2 = 10,500 (rubles)

35,000 + 10,500 = 45,500 (rubles)

The surcharge is calculated differently if the employee worked on weekends, but the total number of working hours did not exceed the time limit for the month. In such a situation, in addition to the salary, the employee receives compensation in the amount of a single daily or hourly rate.

For example, employee Samsonov P.R., working for a salary of 40,000 rubles, worked 150 hours in August, 16 of which fell on Saturday and Sunday. At the same time, within a month, he took 2 days of vacation at his own expense. Thus, he did not exceed the monthly labor norm during this period and is entitled to the payment of a single tariff rate in addition to the salary.

The first step in calculating the salary of employee Samsonov is to determine the hourly rate:

(40,000 × 12) / 1920 = 250 (rubles)

At the next stage of calculations, you can determine the amount of the surcharge:

16 × 250 = 4000 (rubles)

The total salary of an employee in August will be:

40,000 + 4,000 = 44,000 (rubles)

Getting the job done right on weekends

Registration of labor activity on weekends and holidays in writing is a requirement of Art. 113 of the Labor Code of the Russian Federation. This procedure allows you to record the employer's compliance with the requirements of the law, as well as to prove the legitimacy of actions in the event of disagreements between the parties to the employment relationship.

First of all, the written consent of the employee to work during periods of rest is required. There is no legally approved form of such consent, but it usually includes the following details:

• name of company;
• Full name of the employee;
• the text of the consent indicating the dates of the forthcoming work;
• employee's signature;
• date of drawing up and signing.

Download order form

Another document necessary for the correct registration of work on weekends is the order (order) of the head to involve employees in work. The document must contain:

• details of the employer;
• employee data;
• information about the dates of work on weekends and holidays;
• reasons for hiring employees.

The order is certified by the signature of the head and the seal of the company. It is important, under the signature, to acquaint with it the employees who will have to work on weekends.

It is better to draw up all the papers in 2 copies, one of which can be taken by the employee, and the other remains with the employer with a mark of familiarization and the signature of the employee.

Information about work on weekends must be entered on the time sheet. It is recorded in detail, indicating the number of hours worked by the employee, under code 03.

Proper execution of work on weekends and faithful calculation of holidays and days off allows you to minimize conflicts with employees, comply with the principles of fairness in labor relations, and avoid penalties in the event of an inspection of the enterprise by the labor inspectorate.

1. Is it legal to hire employees to work on weekends and non-working holidays.

2. What documents are used to document work on weekends and holidays.

3. What compensation is due to employees for working on weekends and holidays.

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct ban on working on such days. And only in exceptional cases, the employer can involve employees to work on weekends and holidays. At the same time, in order to prevent violations of labor laws, involvement in work on holidays and weekends must be properly executed and paid at an increased rate. How to do it right - read the article.

What days are weekends and non-working holidays

Weekend, that is, days of uninterrupted weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a particular employee of a particular organization. For example, if an employee has shift work work and his work shifts fall on Saturday and Sunday, then these days are working days for him, and no special registration of work on these days is required. Or, if an employee has a six-day work week with one day off Sunday, then Saturday will be a normal working day for him, and the employer does not need to arrange and pay for work on such a day in a special way. That is a special procedure for engaging in work and payment will be valid only if the employee goes to work on his day off, established by the internal labor regulations.

FROM public holidays the situation is different: they are the same for all employees, regardless of the work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for attracting to work.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 is National Unity Day.

In some cases, additional non-working holidays may be established at the level of a constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (part 2 of article 112 of the Labor Code of the Russian Federation). The key point here is that it is transferred exactly day off day, and the holiday is tied to a specific date. For example, in 2015, a non-working holiday on May 9 fell on Saturday, so the day off was moved to May 11. Thus, if, according to the shift schedule, the employee had to work on May 11, work on such a day is processed and paid in the usual manner, as well as on other working days. If the work shift fell on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay an increased amount for work.

Conditions for employment on weekends and holidays

In most cases, in order to attract an employee to work on a weekend or non-working holiday, the employer must obtain consent from him, and in writing. And only in exceptional cases such consent is not required.

The written consent of the employee is not required.

1. If an employee is called to work on a weekend or non-working holiday in case of emergency(part 3 of article 113 of the Labor Code of the Russian Federation):

• to prevent a catastrophe, industrial accident or eliminate their consequences;
• to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
• to perform work caused by emergency (fires, floods, earthquakes, etc.).

1. If an employee is involved on a non-working holiday in accordance with the established shift schedule(on their own shift) for the performance of work (Article 103 of the Labor Code of the Russian Federation, part 6 of Article 113 of the Labor Code of the Russian Federation):

• in continuously operating organizations;
• related to public services;
• urgent repair and loading and unloading operations.

The written consent of the employee is required

1. In addition to the above cases, the employer has the right to involve employees to work on weekends or non-working holidays to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the consent of the employee, drawn up in writing (part 2 of article 113 of the Labor Code of the Russian Federation), is necessary.

The closest example to us: going to work for an accountant on the January holidays to compile annual reports, payroll, contributions, etc. And although in most cases accountants, like people with a high degree responsibility, are themselves the initiators of such "holiday" work, it is still necessary to issue a written consent. Otherwise, the employer faces liability for violation of labor laws.

1. Regardless of the reason for which the employer attracts employees to work on a weekend or non-working holiday, for certain categories of employees written consent is mandatory in any case. These categories include (part 7 of article 113, part 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):

• disabled people;
• women with children under the age of three;
• mothers and fathers raising children under the age of five without a spouse;
• guardians of children under the age of five;
• other persons raising children under the age of five without a mother;
• workers with disabled children;
• employees caring for sick members of their families in accordance with a medical report.

In addition to written consent, for the legal involvement of employees from the categories listed above, it is required (part 7 of article 113 of the Labor Code of the Russian Federation):

• notice of the right to refuse such work, with which the employee must be familiarized against signature;
• confirmation that the employee is not prohibited from working on such days for health reasons in accordance with the medical report.

! Note: Absence from work on a weekend or non-working holiday in the absence of the written consent of the employee (in cases where it is mandatory) is not a disciplinary violation and does not entail any consequences for the employee.

Work ban on weekends and holidays

The Labor Code of the Russian Federation contains a direct ban on employing the following categories of workers on weekends or non-working holidays (even with their consent):

• pregnant women (part 1 of article 259 of the Labor Code of the Russian Federation);
• workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Written consent of the employee

The written consent of the employee can be issued as a separate document or contained in a notice of engagement to work on a weekend or holiday. unified forms there is no such notification and written consent, therefore the employer has the right to develop and apply their own.

A notice of engagement to work on a weekend or non-working holiday may be addressed to each employee individually or to a group of employees, indicating their full names and positions. The second option - notification to a group of employees - is convenient when it is planned to involve several employees at once in order to "remember" to obtain the consent of each of them. The notice should include:

• the date of the planned employment;
• the reason for the need for such involvement;
• the fact of acquaintance of the employee with the notification;
• the fact of consent (or refusal) of the employee to work on a weekend or non-working holiday;
• the fact that the employee is familiarized with the right to refuse to work on a weekend or non-working holiday (mandatory for certain categories of employees);
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (indicating the date).

Issuing an executive order

Engaging employees to work on weekends and non-working holidays must be formalized in writing by the employer (part 8 of article 113 of the Labor Code of the Russian Federation). The mandatory form of such an order (order) is not provided, therefore, each employer develops it independently.

The order is drawn up on the basis of a document in which the employee's consent is expressed to work on a weekend or non-working holiday (a written consent or a notification containing such consent). The order states:

• Full name and position of the employee (employees) involved in work on a weekend or non-working holiday;
• date of recruitment;
• the reason for the need for such involvement;
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with an indication of the date). If the form of compensation is not predetermined, then it can be issued by a separate order after completion of work.

Payment procedure for work on weekends and non-working holidays

For work on a weekend or non-working holiday, employees are entitled (Article 153 of the Labor Code of the Russian Federation):

• payment of at least double the amount;

• payment in a single amount with the provision of another day of rest.

Thus, the Code establishes only minimum payment amounts Therefore, the employer has the right to provide for increased wages. For example, instead of double pay, the employer may charge triple pay, and so on. Specific amounts of payment for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulations on wages) or in an employment contract.

! Note: The employee has the right, at his own discretion, to choose the form of compensation for working on a weekend or holiday: increased pay or pay in a single amount with the provision of another day of rest. An employer cannot "impose" a form of compensation. However, there is an exception to this rule: if the employee works on urgent employment contract concluded for up to two months. In this case, for work on a weekend or holiday, the only type of compensation is provided for him - payment of at least double the amount (part 2 of article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least twice the amount or in a single amount with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice some difficulties may arise, since the specific procedure for calculating the “increased” payment depends on the wage system used.

For clarity, the features of calculating payment for work on a weekend or non-working holiday are reflected in the table.

Wage system	Payment for work on a weekend or non-working holiday
	No other rest day provided	Another rest day provided
piecework	Not less than double piece rates	Single piece rates
Time	Not less than double daily or hourly tariff rate for each hour worked on that day	Single daily or hourly rate
Salary	The monthly norm of working time is not exceeded(for example, the work shift fell on a non-working holiday)
	At least at a single daily or hourly rate (part of the salary for one day or hour) in excess of the salary	In the amount of salary
	Monthly working hours exceeded(for example, if the employee went to work on his day off)
	Not less than double the daily or hourly rate (part of the salary for one day or hour) in excess of the salary	At a single daily or hourly rate (part of the salary for one day or hour) in addition to the salary

! Note: If part of the working day (shift) falls on a weekend or non-working holiday, then the hours actually worked on that day are paid double. But if the employee chose another day of rest as compensation, then he is given whole day of rest regardless of the number of hours worked on a weekend or holiday (Rostrud letters dated 17.03.2010 No. 731-6-1, dated 03.07.2009 No. 1936-6-1, dated 10.31.2008 No. 5917-TZ).

As a rule, the main difficulties are caused by the calculation of payment for work on a weekend or non-working holiday, if the employee has a salary. In this case, as can be seen from the plate, it is necessary to take into account the monthly norm of working time. Monthly working hours calculated on a five-day schedule working week with two days off on Saturday and Sunday based on the duration of daily work (shift) (Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n). For example, if a worker has a 40-hour working week, then the monthly norm of working time in August 2015 is 168 hours (40 / 5 x 21).

In more detail, we will consider the procedure for calculating the payment for work on a weekend or holiday using examples.

Example 1. Work on a weekend or non-working holiday is carried out within monthly working hours.

Yu.A. Mikhailov, the operator of Pribor LLC, who works in shifts, has a 40-hour working week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), while one of them fell on a non-working holiday on June 12. Let's calculate the employee's salary for June 2015:

• The hourly rate in June is: 250 rubles. (41,750 rubles / 167 hours)
• Number of hours worked in June: 160 hours (8 hours x 20 shifts)
• June salary: 40,000 rubles. (250 days x 160 hours)
• Payment for a non-working holiday in excess of salary: 2,000 rubles. (250 rubles x 8 hours)
• Total salary for June: 42,000 rubles. (2,000 rubles + 40,000 rubles)

In this case, work on a non-working holiday is not additionally paid, that is, the salary for June will be equal to the salary and will amount to 40,000 rubles.

Example 2. Work on a weekend or non-working holiday is carried out over monthly working time.

To the accountant of OOO "Balance" Voronina E.V. a 40-hour working week was established and a salary of 25,050 rubles. per month. In June 2015, all working days were fully worked out, in addition, Voronina E.V. was involved in work on a non-working holiday on June 12 (8 hours). Let's calculate the employee's salary for June 2015:

1. The employee chose an increased pay for work on a non-working holiday without providing another day of rest.

• Monthly norm of working time in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
• The hourly rate in June is: 150 rubles. (25,050 rubles / 167 hours)
• Number of hours actually worked in June: 175 hours (167 hours + 8 hours)
• Salary for June: 25,050 rubles. (150 rubles x 167 hours)
• Payment for a non-working holiday in excess of salary: 2,400 rubles. (150 rubles x 8 hours x 2)
• Total salary for June: 27,450 rubles. (2,400 rubles + 25,050 rubles)

1. The employee chose to provide another day of rest for work on a non-working holiday.

• Payment for a non-working holiday in excess of salary: 1,200 rubles. (150 rubles x 8 hours)
• Total salary for June: 26,250 rubles. (1,200 rubles + 25,050 rubles)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours he worked 9 hours), then all overtime hours are also considered holiday work. At the same time, for the entire time of work on a holiday, only one type of surcharge is charged - for work on a non-working holiday. At the same time, it is impossible to accrue additional payment for work on a holiday and for overtime work.

Income tax, personal income tax, contributions from pay for work on weekends and holidays

Accruals to employees for work on weekends and non-working holidays are part of the salary, therefore, the following amounts:

• are included in the employee's income and are subject to personal income tax in the general manner (clause 6 clause 1 article 208, clause 1 article 210 of the Tax Code of the Russian Federation);
• are subject to insurance premiums to the Pension Fund of the Russian Federation, FFOMS, FSS in full (part 1 of article 7 federal law No. 212-FZ, paragraph 1 of Art. 20.1 of Federal Law No. 125-FZ);
• are taken into account in income tax expenses and under the simplified tax system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

At the same time, the minimum amount of payment for work on a day off or a non-working holiday, accrued in the amounts established by the Labor Code of the Russian Federation, is unambiguously included in expenses for taxation purposes: in a double amount if another day off was not provided, and in a single amount if another day off is provided.

As for the inclusion of increased payment in expenses, in the part exceeding the minimum established by the Labor Code of the Russian Federation, there is no unambiguous position of the regulatory authorities on this matter. Thus, the Ministry of Finance spoke out against including in expenses the amounts of payment for work on weekends and holidays in excess of those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88). However, the Federal Tax Service considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08 / 93). Thus, the taxpayer has the opportunity to defend the legitimacy of including in the expenses the entire amount accrued for work on a weekend or holiday. At the same time, do not forget that the costs must be justified and documented. That is higher pay in without fail must be fixed in internal administrative documents, and the need to involve reflected in the relevant order.

Do you find this article useful and interesting? share with colleagues on social networks!

Remaining questions - ask them in the comments to the article!

Normative base

1. Labor Code of the Russian Federation
2. Tax Code of the Russian Federation
3. Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund
4. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”
5. Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n “On approval of the procedure for calculating the norm of working hours for certain calendar periods of time (month, quarter, year) depending on the established working hours per week”
6. Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88
7. Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93
8. Letters from Rostrud

• dated 17.03.2010 No. 731-6-1,
• dated 03.07.2009 No. 1936-6-1,
• dated October 31, 2008 No. 5917-ТЗ

How to get acquainted with the official texts of these documents, find out in the section

♦ Heading: , .