If employees in the company work more than 8 hours a day, then the employer cannot do without the summed accounting of working hours. After all, it is this method of accounting that allows you to control whether the norm of working hours is observed, whether employees have overtime hours and how much.

Note. See the article "Shift schedules and work: what to look for" on page 82 of the magazine N 5′ 2015.

The Labor Code of the Russian Federation establishes the norms of working hours: no more than 8 hours a day and 40 hours a week. Indeed, in some companies, employees come to work at 9.00 in the morning and leave at 18.00. However real life often deviates from the norm, including with regard to working hours. Some of these deviations are described in the Labor Code of the Russian Federation, in particular, in Art. 104 on the need to introduce a summarized accounting of working hours, if in a company, due to working conditions, it is impossible to comply with the daily and weekly norms of working hours. For example, millers at a factory with continuous processes of the entire production work in three shifts a day, replacing each other (shift work), or salespeople in a store work for 12 hours for two days, and then rest for two days (scheduled work) - this is just reason to introduce a summary account. In such cases, employees work according to a specially designed schedule and summary accounting is introduced to calculate their working time. This is done in order to check that the norm of working hours established by law is observed within the accounting period.

Note that although Art. 104 of the Labor Code of the Russian Federation on summary accounting is located in the chapter of the Labor Code of the Russian Federation on working hours - this, in fact, is not a regime, but a special procedure for the distribution and accounting of working hours.

Note. By general rule, the need to introduce summary accounting is determined by the employer. But sometimes regulatory legal acts recommend doing this, for example, if the employee has a flexible schedule (see Recommendations for the use of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree of the USSR State Labor Committee N 162, All-Russian Central Council of Trade Unions N 12-55 dated May 30, 1985).
In some cases, regulatory legal acts directly oblige the introduction of summarized accounting, for example, when shift method work (see Art. 300 of the Labor Code of the Russian Federation and the Basic Provisions on the rotational method of organizing work, approved by the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions, the USSR Ministry of Health dated December 31, 1987 N 794 / 33-82, hereinafter - Regulations on rotational work).

Consider how to correctly enter the summarized accounting of working hours in accordance with the law.

Algorithm for introducing summarized accounting

The procedure for establishing the summarized accounting of working hours may be different. As a rule, changes (or additions) are first made to the rules of internal work schedule(PVTR). Since the entry into force of such changes (or additions), the company may apply summary accounting in relation to individual workers. But so far it has not been introduced, but only the possibility of its application is fixed. Therefore, in the order on changes (or additions) to the PVTR, as a rule, it does not say about the dates for the introduction of summarized accounting.
A separate order is issued on the introduction of summarized accounting of working hours for specific positions (professions). That is, in this way, the potential opportunity provided for in the PWTR is realized. In this case, employees must be notified under Art. 74 of the Labor Code of the Russian Federation for at least two months. This will not be necessary if the employees agree with the introduction of summarized accounting for working hours for them. This situation is possible if they actually have work on schedule, but it was not regulated in the company. However, if there are those who disagree (and this is quite realistic when employees initially worked from 9:00 to 18:00, and now they are transferred to work according to the schedule), then avoid the notification procedure under Art. 74 of the Labor Code of the Russian Federation will not succeed.
Let's consider each stage of the procedure in more detail.

Step 1. Make changes (additions) to the internal labor regulations

By virtue of h. 4 Article. 104 of the Labor Code of the Russian Federation, the employer needs to make changes (additions) to the internal labor regulations regarding the summarized accounting of working hours. They can be introduced by approving a new edition of the PWTR or by making changes (additions) to specific paragraphs of the PWTR by order of the organization. A sample order is shown in Example 1.

Example 1. Order to make additions to the PVTR

(LLC "Hyphen")

Order

About making additions
to the Internal Labor Regulations

In connection with the possibility of switching to a new mode of servicing customers of stores LLC "Defis"
I order:
Supplement the Internal Labor Regulations with a section establishing the mode of work according to the schedule and the summarized accounting of working hours:
"5. Work according to the schedule with the summarized accounting of working hours.
5.1. For certain categories of employees (Appendix 3 to the Internal Labor Regulations), the length of the working day is determined in accordance with the work schedule approved by the employer.
5.2. The date and time each employee goes to work, the duration of work, the end time of work, days off are set by the work schedule.
5.3. The work schedule is announced to employees against a personal signature no later than two months before its entry into force.
5.4. The duration of the working day when working according to the schedule is 12 hours. A break for rest and meals (30 minutes) is provided every 4 hours of work.
5.5. Weekly duration uninterrupted rest cannot be less than 42 hours.
5.6. All employees are required to come to work at the time determined by the schedule. All deviations from the work schedule in without fail coordinated by the employee with the immediate supervisor.
5.7. For employees holding positions in accordance with Appendix 3 to the Internal Labor Regulations, the summarized accounting of working hours is applied.
5.8. The accounting period for the summarized accounting of working time is three months.
5.9. The normal number of working hours for the accounting period is calculated according to the settlement schedule based on a 40-hour working week.
5.10. When calculating the norm of working time for a particular employee for the accounting period, hours falling on periods when the employee did not work, but he retained his place of work (temporary disability, all types of vacations, etc.) are subject to exclusion.
5.11. The hours actually worked by the employee are calculated daily and on an accrual basis in total for the accounting period. Total duration actual work of a particular employee as a whole for the accounting period should not exceed the normal number of working hours.
5.12. Remuneration is paid on a monthly basis based on the time actually worked in the billing month.
5.13. Overtime is generally not allowed. The use of overtime work can be carried out within the limits and on the conditions provided for by the current legislation.
5.14. Upon the expiration and following the results of the accounting period, on the basis of time sheets and orders for the Organization, the working hours worked in excess of the norm of working hours for the accounting period in accordance with the current legislation are paid.
5.15. Overtime work with the summarized accounting of working time is paid in one and a half times for the first two hours that fall on average on each working day of the accounting period, in double - for the remaining hours of overtime work.
5.16. Heads of subdivisions are obliged to ensure accurate accounting of overtime work performed by employees in excess of certain schedules, and not to allow overtime work in excess of those established by the Labor Code of the Russian Federation.

Please note that the accounting period must be reflected in the PVTR. Otherwise, the employer may face difficulties.

Arbitrage practice. In a dispute over payment for overtime work with a summarized accounting of working hours, the employer was unable to prove that the employee made claims beyond the statute of limitations. In case of summarized accounting for violation of their rights to pay overtime workers could find out only after the expiration of the accounting period, therefore from that moment the period established by Art. 392 of the Labor Code of the Russian Federation. And the employer did not indicate in the documents information about the duration of the accounting period. The company's reference to maintaining monthly records of working hours does not in itself confirm that the accounting period was set there - a month (appeal ruling of the Lipetsk Regional Court dated 04.04.2016 in case N 33-1006 / 2016).

Labor legislation establishes a general limitation for the size of the accounting period - it cannot be less than a month and more than a year (part 1 of article 104 of the Labor Code of the Russian Federation). However, there are special rules for certain categories of employees. For example, when introducing summarized accounting for workers with harmful working conditions, it is necessary to set an accounting period of three months (part 2 of article 104 of the Labor Code of the Russian Federation), and for drivers - one month (clause 8 of the Regulations on the features of the mode of working hours and rest time for drivers vehicles, approved by order of the Ministry of Transport of Russia dated 20.08.2004 N 15, hereinafter referred to as the Regulations on Drivers). The employer needs to take into account these features (determination of the Moscow City Court of November 20, 2015 N 4g / 5-11639 / 2015).
According to Art. 68 of the Labor Code of the Russian Federation, employees must be familiarized with the changes (additions) to the PVTR under a personal signature. In the first case, the company must familiarize with new edition Pvtr of all employees under the signature. In the second case, only those employees who are directly affected by these changes (additions) are familiarized with the order making changes (additions) to the PVTR.

Step 2. Issue an order on the introduction of summarized accounting

After the possibility of working on a schedule and summarized accounting for certain categories of employees are registered in the PWTR, the company can introduce new provisions for specific employees. Since in this case it will be necessary to change their employment contracts (make conditions for working according to the schedule with the summarized accounting for working hours), the employer has a risk of facing their disagreement with such changes.
As a general rule, any changes are possible by agreement of the parties (Article 72 of the Labor Code of the Russian Federation). Therefore, if employees agree that they will work according to the schedule and they will have a summarized record of working time, then you can sign an order and conclude additional agreements, providing for a period of entry into force much earlier than two months, which are laid down under Art. 74 of the Labor Code of the Russian Federation. If employees do not agree with such innovations, then the employer can change the conditions only if there are grounds and according to the procedure established in Art. 74 of the Labor Code of the Russian Federation. Therefore, if there is a possibility that employees do not agree with the introduction of work according to the schedule, it is better to initiate a procedure for changing the terms of the employment contract determined by the parties due to changes in organizational or technological working conditions in accordance with Art. 74 of the Labor Code of the Russian Federation, namely:
- check the existence of grounds for changing conditions (organizational or technological changes in working conditions) and issue an order on future changes;
- notify employees of changes in the conditions determined by the parties at least two months in advance;
– conclude additional agreements to labor contracts with employees who agree with the changes (indicating the date of entry into force of additional agreements in two months);
- offer each non-consenting employee another job available to the employer, if any (both a vacant position or a job corresponding to the qualifications of the employee, and a vacant lower position or lower paying job);
- in the absence of vacancies or refusal of the proposed work, dismiss employees who disagree with the introduction of work according to the schedule and summarized accounting, according to paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation;
- pay the laid off severance pay in the amount of 2-week average earnings (paragraph 6, part 3, article 178 of the Labor Code of the Russian Federation).

Note. Read more about additional payments upon dismissal by agreement of the parties in the article "How to protect yourself from illegal demands of employees" on page 11.

Note. For more information on how to change the working hours, depending on how it was set in the company, read the article "Changing the working hours" on page 64 of the magazine N 5′ 2014.

Please note: the order on the introduction of summarized accounting of working hours should reflect what organizational or technological changes led to changes in conditions and how exactly these changes will take place (see the preamble in Example 2).

Example 2. Order on the introduction of summarized accounting

Society with limited liability"Hyphen"
(LLC "Hyphen")

Order

On the introduction of work on a schedule with summarized accounting
working time for certain categories of workers

In connection with the increase in the volume of work due to the opening of metro stations near the shops of "Defis" LLC and to ensure uninterrupted customer service, guided by Art. 74 Labor Code of the Russian Federation,
I order:
1. Cancel the current working hours for employees holding positions and working by profession in accordance with the annex to this order.
2. Establish a new working hours for employees holding positions and working by profession in accordance with the annex to this order, from 09:00 to 22:00.
3. Introduce a regime of work and rest in accordance with the work schedules approved for employees holding positions and working in the profession in accordance with the annex to this order.
4. Introduce a summarized accounting of working hours for employees holding positions and working by profession in accordance with the annex to this order.
5. Set the accounting period for the summarized accounting - three months.
6. Directors of stores Kimerova P.K., Mikhailova Z.T. appoint responsible persons for scheduling work.
7. Directors of stores Kimerov P.K., Mikhailova Z.T. ensure timely preparation of work schedules and familiarization of employees with them.
8. To the chief accountant Paryeva M.I. make remuneration of employees working according to schedules with a summarized account of working hours, in accordance with the current labor legislation.
8. To the head of the personnel department Zinovieva A.M.:
8.1. no later than August 17, 2016, notify employees for whom work is introduced according to a work schedule with a summarized accounting of working hours, against signature about the upcoming change in the terms of employment contracts determined by the parties and the possible termination of them labor relations 10/17/2016 in case of refusal to continue work in the new conditions on the basis of paragraph 7 of part 1 of Art. 77 Labor Code RF;
8.2. organize work to make appropriate changes to the employment contracts of employees who agreed to change the conditions specified by the parties;
8.3. up to the possible date of termination of labor relations with the above employees, to offer employees existing and emerging vacancies in LLC "Defis" in order to transfer them to vacant positions;
8.4. by 10/17/2016, prepare draft orders for the dismissal of employees who refused to work in the new conditions;
8.5. organize familiarization of employees holding positions and working by profession in accordance with the appendix with this order under signature.
9. This order comes into force:
9.1. from 08/18/2016 in relation to employees newly hired in the stores of Defis LLC;
9.2. from 10/18/2016 in respect of employees already working on the date of issue of the order, who expressed their consent to work in the new conditions, or after two months from the date of delivery of the relevant notification to the employee.
Attachment: List of positions and professions of employees who are set to work according to the schedule with a summarized account of working hours.

Familiarized with the order:
<…>

Application
to the order dated 15.08.2016 N 76

The list of positions and professions of employees who are set to work according to the schedule with a summarized accounting of working hours

1. Seller.
2. Cashier.
2. Watchman.
3. Guard.

Step 3. Notify employees of changes in the terms of employment contracts determined by the parties

According to Art. 74 of the Labor Code of the Russian Federation, the employer notifies the employee of the changes at least two months in advance. The notification form is not provided by law (you can use the sample given in Example 3).

Example 3: Notification of a change in terms determined by the parties

(LLC "Hyphen")

						Seller Petrov V.K.

Notice of change by certain parties
conditions

Dear Valery Konstantinovich!

Order No. 179 of August 15, 2016, in order to ensure uninterrupted customer service, introduced a work and rest regime according to the work schedule, and also established a summarized accounting of working hours for working in your profession. In this regard, the conditions specified by the parties of February 15, 2015 N 25 cannot be saved.
Therefore, Defis LLC notifies you of a change in the conditions of your dated 02/15/2015 N 25 from 10/18/2016 as follows:
1. The working time regime is established according to the work schedule approved by the employer, with a summarized account of working time. The accounting period is 3 months.
2. The duration of the working day (shift) is 12 hours. The start time of work and the end time of work, days off are set by work schedules.
These changes do not affect your work function.
At the same time, we inform you that in case of refusal to work in the new conditions, you will be offered vacancies that correspond to your qualifications, as well as lower ones (if any).
There are currently no vacancies at DEFIS LLC.
In case of refusal of the offered vacancies or the absence of vacancies, the contract concluded with you will be terminated on 10/17/2016 (last working day) on the basis of paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation (employee's refusal to continue working due to a change in the conditions specified by the parties). Upon termination, you will be provided with guarantees and compensations established by the current legislation of the Russian Federation.
You are required to comply official duties according to your position and comply with the internal labor regulations in force at Defis LLC until 10/17/2016.
On your agreement or disagreement to work in the new conditions, please make a note on the second copy of the notice and return it to the personnel department.

Step 4. Draw up additional agreements to employment contracts

If employees have agreed to change the terms of employment contracts, then additional agreements are signed with them to employment contracts (Article 72 of the Labor Code of the Russian Federation). Otherwise, the procedure referred to in Art. 74 of the Labor Code of the Russian Federation, continues until the dismissal of the employee.

Example 4. Fragment of an additional agreement to an employment contract with an employee
<…>
6. Working time and rest time
<…>
6.3. The employee is set the working hours according to the work schedules approved by the Employer. The employee is given a summary record of working time. The accounting period is 3 months.
6.2. The working day is 12 hours. The start time of work and the end time of work, days off are set by work schedules.
6.3. A break for food and rest is set for half an hour every 4 hours of work.
<…>

Step 5. Make work schedules

In practice, employers have a question: is the work schedule a shift schedule, and if not, what are their differences?

Note. Read more about the difference between a work schedule and a shift schedule in the article "Shift and work schedules: what to look for" on page 82 of the magazine N 5′ 2015.

Note. Based on Art. 103 of the Labor Code of the Russian Federation, shift work is non-stop work when one group of workers replaces another. That is, a shift is a group of workers that works certain time. When working on a schedule, employees, as a rule, do not replace each other within one working day, but go to work on different days. Thus, these two types of working hours are different.
However, as when working on a schedule with an alternation of workers and non-working days, and in shift work, it is mandatory to draw up a work schedule. Please note that with the summarized accounting of working time, the concept of "work schedule" is used, and with shift work - "shift schedule". But since the rules for scheduling work are not specifically regulated by law, in the event of a dispute in the absence of special rules, the court can apply the rules on the shift schedule (see, for example, the appeal ruling of the court of the Khanty-Mansiysk Autonomous Okrug - Yugra dated 11.11.2014 in the case N 33-5015 / 2014, decisions of the Pereslavl district court of the Yaroslavl region of February 18, 2016 in case N 2-251 / 2016, Serpukhov city court of the Moscow region of October 28, 2015 in case N 2-3216 / 2015).

In order to prevent violations of the law when drawing up a schedule, it is necessary to follow the following rules:
1. The schedule can be drawn up for any period. There are no legal restrictions. Someone makes it for a month, as it is easier to make changes. However, it is recommended to draw up a schedule for the entire accounting period at once in order to control the time rate.
2. In the work schedule, the employer may provide for various work options. For example, work by an employee for 12 hours on a "two in two" schedule or 24 hours on a "day in three" schedule. Maximum duration the working shift is not legally established, which is confirmed by the letter of Rostrud dated 01.03.2007 N 474-6-0. Exceptions are established, for example, for drivers - up to 10 hours*(1) and for shift workers - up to 12 hours*(2). The duration of daily work (shift) is set in the PWTR.

Note. For more information on the procedure for engaging in work on weekends and non-working holidays and their payment, read the article "Rostrud on non-working holidays" on page 24 of the magazine N 8′ 2014.

3. Days off are provided on different days of the week in turn to each group of employees in accordance with the PVTR (part 3 of article 111 of the Labor Code of the Russian Federation). Thus, the days off for workers who work according to the schedule, with summarized accounting, do not fall on Saturday and Sunday, like everyone else, but on other days - according to the schedule. As regards the generally accepted public holidays- they are now workers for such an employee, therefore, consent to be hired on Saturday, Sunday and holidays is not required (part 6 of article 113 of the Labor Code of the Russian Federation). Consent will have to be obtained only if he is involved in work on his day off according to the schedule.
4. The duration of the daily rest, together with the lunch break time, must be at least twice the length of the working time on the working day preceding the rest (Article 11 of the Decree of the Council of People's Commissars of the USSR of 09.24. week", the appeal ruling of the Perm Regional Court dated May 13, 2015 in case N 33-4606 / 2015). The duration of such rest must be fixed by the employer in the PVTR. For example, if the shift is 12 hours, then the break between shifts is 24 hours. An exception was made for shift workers: a break can be 12 hours (clause 4.3 of the Regulations on shift work).
5. Weekly rest of employees when working according to the schedule must be at least 42 hours (Article 110 of the Labor Code of the Russian Federation). For shift workers - one day a week, that is, 24 hours (see letter from Rostrud dated 05.05.2011 N 1217-6-1).
6. The length of working time for the accounting period (month, quarter and other periods) should not exceed the normal number of working hours. Let's consider the last rule in more detail. In practice, the question often arises of how to correctly calculate the rate of working hours for the accounting period. To calculate the norm of working time, the Procedure for calculating the norm of working time for certain calendar periods (month, quarter, year) is used, depending on the established duration of working time per week, approved by order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n. For example, if the accounting period in the company is three months, then for the III quarter of 2016 the norm of working hours according to production calendar will be: 168 + 184 + 176 = 528 hours.
Please note that when calculating the norm of working hours for the accounting period, this period excludes the time during which the employee is released from the performance of labor duties while maintaining the place of work: vacation, temporary disability, etc. In these cases, the norm of working time is reduced by the number of hours of absence.
Officials adhere to the same position (letters of Rostrud dated 18.05.2011 N 1353-6-1, dated 01.03.2010 N 550-6-1, Ministry of Labor of Russia dated 12.25.2013 N 14-2-337), and (appeal ruling of Sverdlovsky Regional Court dated June 17, 2014 in case No. 33-7877/2014).
The letter of the Ministry of Health and Social Development of Russia dated October 13, 2011 N 22-2 / 377333-782 also states that the hours of absence of an employee in cases provided for by law should not be worked out by him in the future.
Consequently, the norm of working time in these cases should be reduced by the number of hours missed by the employee according to his work schedule. That is, if in August 2016 the employee is on vacation for 3 days, then it is necessary to subtract 184 hours from the norm according to the production calendar 24 hours (with an 8-hour working day). But if he also skipped 1 day, then these 8 hours are not deducted. And if the accounting period is a month, then the norm for the accounting period will be 184 hours - 24 hours = 160 hours. These hours should be scheduled in the schedule.
How to calculate the rate if the employee quits? This question is answered.

Arbitrage practice. The employee was set a summarized accounting of working hours with an accounting period of a month. From November 1, he worked 10 shifts of 12 hours each (120 hours in total), and on November 16 he quit. At the same time, the norm of working hours for November was 167 hours. Upon dismissal, the employee's overtime payment was not made, in connection with which he went to court.
The court of first instance dismissed the claims, referring to the fact that the hours worked did not exceed the established norm of working hours for November in the amount of 167 hours. Accordingly, there were no grounds for overtime pay.
However, the appellate instance canceled the decision in this part, indicating that since the employee did not work the month in full, the actual period worked for him will be considered, so it was necessary to calculate the rate of hours per incomplete month. To do this, the length of the working day (with a 40-hour working week it is 8 hours) should be multiplied by the number of working days (for the period from November 1 to November 16 according to the calendar of the five-day working week it is equal to 11), which is 88 hours. Thus, in November, the employee worked overtime for 32 hours (120 - 88), which are payable in accordance with Art. 152 of the Labor Code of the Russian Federation (determination of the Chelyabinsk Regional Court dated 05.05.2011 in case N 33-4654/2011).

Sometimes when planning work schedules, the question arises: is it possible to plan a schedule with a gap or overtime? Let us turn to judicial practice to clarify the issue of the possibility of planning processing.

Arbitrage practice. The ruling of the Perm Regional Court dated April 28, 2014 in case No. 33-3472 states that the application of the summarized accounting of working hours does not indicate that the employer has the opportunity to determine the number of working hours in the accounting period at its own discretion.
In addition, in the appeal ruling of the Novosibirsk Regional Court dated December 17, 2013 in case N 33-10091 / 2013, it was concluded that the law, allowing the summarized accounting of working hours, only changes the procedure for calculating the duration of working hours for the accounting period, which should eventually equal normal working hours, that is, working hours with a normalized working day, week during a similar accounting period.

Therefore, the inclusion of overtime hours in the work schedule is a violation of labor legislation, namely Part 1 of Art. 104 of the Labor Code of the Russian Federation, for which administrative liability is provided for under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
As for planning fewer hours in the schedule, then, in our opinion, there will be no violation in this, but the employee will have to pay for the unworked time in accordance with Art. 155 of the Labor Code of the Russian Federation. After all, in case of non-fulfillment of labor standards, non-fulfillment of labor duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked.

Arbitrage practice. The Dzerzhinsky District Court of Perm, in decision No. 2-2196/14 dated August 29, 2014, stated that if, according to the shift schedule drawn up in advance by the employer (based on the results of the accounting period) in the organization, working time an employee who has a summarized record of working time is less than the norm, then there is a defect due to the fault of the employer. From Art. 155 of the Labor Code of the Russian Federation, it follows that the responsibility for the employee's failure to comply with labor standards lies with the employer, and he must compensate the employee for the average wages for unworked time.

Here is an example of a work schedule drawn up taking into account the above rules.

Example 5. A fragment of the work schedule for summary accounting

Schedule
employees of the children's toy store OOO "Defis"
for the third quarter of 2016

August
day of the week	Monday						Sunday
Surname, initials / time								Total hours
Petrov V.K.
Sushkin A.Z.
Manilova P.P.
Plekhovskaya N.T.
Pushkarev R.A.

Store manager

PC. Komov

Be aware of the work schedule:
<…>

Step 6. Familiarize yourself with the schedule of employees

According to Art. 103 of the Labor Code of the Russian Federation, shift schedules are brought to the attention of employees no later than one month before they are put into effect.

Opinion
Stanislav Rauzsky, lawyer, specialist in labor law consulting company"Advisor"
There are three points of view regarding the period for which it is necessary to familiarize employees with the work schedule. The first position is to apply Art. 103 of the Labor Code of the Russian Federation on the shift schedule to the work schedule with alternating working days and days off and notify the employees at least a month before the entry into force of the work schedule (see, for example, the appeal ruling of the Sverdlovsk Regional Court of September 30, 2014 in case N 33-12674 / 2014). The second is to apply the provisions of Art. 74 of the Labor Code of the Russian Federation, which states that this period cannot be less than two months. The point is that Art. 103 of the Labor Code of the Russian Federation is a special rule that does not contain instructions to apply it for other schedules, therefore, in the case of a work schedule, it cannot be used (determination of the Kaluga Regional Court of 03/14/2013 in case N 33-421 / 2013). Third - since the Labor Code of the Russian Federation does not contain norms that determine the period for which it is necessary to familiarize with the work schedules, then you can familiarize the employee at any time, including for a shorter period than provided for in Art. 74, 103 of the Labor Code of the Russian Federation, the main thing is to prescribe this procedure in a local regulatory act, for example, PVTR. However, the last position of employers in court is not confirmed, and the inspectors are unlikely to look at it approvingly.
To reduce the risk of litigation with employees, we recommend applying Art. 74 of the Labor Code of the Russian Federation, according to which the employer is obliged to inform the employee in writing about upcoming changes in the conditions determined by the parties, as well as about the reasons that necessitated such changes, no later than two months in advance. Although we repeat that in practice there are many court decisions that indicate that a month is enough for familiarization (see also the appeal ruling of the Sverdlovsk Regional Court dated December 03, 2015 in case N 33-17415 / 2015).

Note. Read more about the terms of familiarization in the article "Top 6 mistakes when establishing a shift mode of working hours and working according to a schedule" on page 11 of the magazine N 11′ 2015.

Familiarization of employees with work schedules and changes in them can be organized as follows: (1) employees sign directly on the schedule, (2) on special familiarization sheets and (3) in special journals.
When familiarizing yourself with the schedule of employees located in other areas, you can send them scanned copies of the work schedule and familiarization sheet by e-mail, and request that in response they send a scanned copy of the document with signatures. You can also send the familiarization sheet by regular mail so that the employee signs it and sends it back.
If the employer does not have the opportunity to familiarize with the changes in advance and the employee is against them, then you will have to negotiate with another employee who will agree. As it shows, neither the production need, nor the current operational situation, nor other urgent circumstances can allow changing the schedule without the consent of the employee in less than a month (see the appeal ruling of the Sverdlovsk Regional Court dated December 03, 2015 in case N 33-17415 / 2015).

Step 7. Pay for the work of employees, taking into account the peculiarities

Consider the features of payment for overtime work with the summarized accounting of working time:
1. Unlike the usual schedule, when overtime work is paid monthly, overtime work with summarized accounting is paid at the end of the accounting period (Article 99 of the Labor Code of the Russian Federation). As with a regular schedule, non-payment of overtime may result not only in their collection in judicial order, but also the recovery of interest (Article 236 of the Labor Code of the Russian Federation), as well as the recovery of compensation for non-pecuniary damage (Article 237 of the Labor Code of the Russian Federation) (appellate ruling of the Khabarovsk Regional Court dated January 23, 2015 in case No. 33-323).
2. Art. 152 of the Labor Code of the Russian Federation indicates that in case of overtime work, it is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice. If an employee has tariff rate, then the application of this condition is not difficult. However, if the employee is paid, the question arises: for what amount - salary or average salary- one and a half or double size should be charged.
Due to the fact that Art. 152 of the Labor Code of the Russian Federation there are no norms in this regard, you can use the rules of Part 1 of Art. 153 of the Labor Code of the Russian Federation, which speaks specifically about the use in calculating the salary, and not the average salary. Such a conclusion is contained in the decision of the Supreme Court of the Russian Federation of June 21, 2007 N GKPI07-516 (see also the appeal ruling of the Orenburg Regional Court of July 3, 2012 in case N 33-3812 / 2012).
3. According to Art. 152 of the Labor Code of the Russian Federation, payment for overtime work for employees receiving a monthly salary will be made in the following order:
- for the first two hours - not less than one and a half times;
- for the following hours - not less than double the amount.
If, when calculating a double or one and a half size at the tariff rate, the calculation is obvious, then the calculation of the increased payment at established employee salary may be questionable. How to calculate the base rate from salary? The law does not define the procedure for calculating the hourly tariff rate based on salary. In practice, there are two options for calculating the tariff rate from the salary. Decree of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions of December 27, 1972 N 383/35 "On approval of the clarification" On the procedure for calculating hourly wage rates for employees whose work is paid at daily and monthly rates (salaries) to determine additional wages for work at night " proposes to calculate the tariff rate based on the monthly norm Letter of the Ministry of Health of 02.07.2014 N 16-4 / 2059436 - based on the annual norm.

Note. See the article "Choosing a wage system with a summarized accounting of working hours" on page 40 of the magazine N 7′ 2015.

Let's take a look at a specific example.

Example 6. Calculation of the tariff rate from the salary
The employee's salary is 50,000 rubles, the accounting period is a month, the employee worked in August 2016 (working time is 184 hours according to the production calendar). Ready norm of working hours for 2016 - 1974 hours.
Method 1: 50,000 rubles / 184 hours = 271.74 rubles - hourly tariff rate.
Method 2: 50,000 rubles / 1974 hours / 12 = 303.95 rubles - hourly tariff rate.

As you can see, the rates are different. Therefore, we recommend choosing a payment method that is acceptable to the company and enshrining its use in a local regulation.
4. The next point that must be taken into account when calculating overtime is how exactly it is determined which hours to pay in one and a half, and which in double the size.
The Supreme Court of the Russian Federation recognized as lawful the application of the procedure established back in Soviet times * (3) (decision dated October 15, 2012 N AKPI12-1068). In this case, payment for overtime work is made based on the number of working days falling on the accounting period, as follows: for the first two hours that fall on average on each working day of the accounting period - at least one and a half times; for subsequent hours - at least twice the amount (clause 5.5 of the Recommendations) (see also the appeal rulings of the Kemerovo Regional Court dated March 24, 2015 in case N 33-2894, the Novosibirsk Regional Court dated December 30, 2014 in case N 33-10717 / 2014).
At the same time, the Ministry of Health and Social Development of Russia expressed a different opinion: work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for all other hours - at least twice the amount. Therefore, it is not necessary to determine how many hours of processing occur on each day of the accounting period (letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 N 22-2-3363). We think that this calculation procedure can also be used, because it improves the position of the employee compared to the Recommendations. To do this, the company should determine in the local regulation which method will be used when calculating overtime.
5. If an employee worked on his working day, but this working day fell on a public holiday according to the schedule, then such work according to the schedule on non-working holidays is paid double, despite the fact that this day is a working day for the employee (decree of the State Committee USSR dated 08.08.1966 N 465 / P-21), while work on holidays is included in the monthly norm of working time.
If the employee worked on his day off (according to the schedule), then according to Art. 153 of the Labor Code of the Russian Federation, this work is paid at an increased rate. Moreover, with regard to work on weekends, it is not indicated that payment should be made at the end of the accounting period. Therefore, unlike overtime pay, pay for work on weekends is made at the end of the month.
Art. 153 of the Labor Code of the Russian Federation establishes the procedure for calculating payment when working on a weekend or non-working holiday. This procedure differs depending on the systems of remuneration. Thus, the work of pieceworkers is paid at least at double piece rates; employees with tariff rates - in the amount of at least double the daily or hourly tariff rate.
Most often, personnel officers face difficulties when employees receive a salary. In this case, work on weekends and non-working holidays is paid in the amount of at least a single rate in excess of the salary, if the work on the weekend or non-working holiday was carried out within the monthly norm of working hours, and in the amount of at least a double daily or hourly rate in excess of the salary, if work was performed in excess of the monthly norm of working time.
Please note that when calculating overtime hours, work on non-working holidays, performed in excess of the working time, should not be taken into account, since it has already been paid in double the amount (decision of the Supreme Court of the Russian Federation of November 30, 2005 N GKPI05-1341). Let's consider the situation with an example.

Example 7. Remuneration for work on weekends and non-working holidays when working on a schedule
The employee worked on a non-working holiday on 11/04/2016 (a working day according to his schedule), and this work was included in the normal working hours. The norm of working time according to the production calendar for this month (November) is 167 hours. The employee also worked 167 hours per month, of which 12 hours were on a non-working holiday, which was working according to the schedule. Payment for work on such a day based on the results of the month (not the accounting period) must be at least a single daily or hourly rate in excess of the salary (part 1 of article 153 of the Labor Code of the Russian Federation).
Let us consider another case when he worked on a non-working holiday in excess of the norm of working hours. This situation is possible if the employee was brought to work on his day off (according to the schedule, he should not have worked). For example, with a norm according to the production calendar of 168 hours, he worked 180 hours, of which 12 hours were on a day off. This work is overtime work. Her payment on such a day off at the end of the month must be at least twice the daily or hourly rate in excess of the salary.

In conclusion, we add that the introduction of summarized accounting requires additional efforts from the employer: developing new and changing (additional) previously accepted and signed documents, working with people when implementing documents, and possible dismissals of employees who disagree with the changes. But it will help to comply with labor laws on working hours and reduce legal risks.

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*(1) Paragraph 17 of the Regulations on Drivers.

*(2) Clause 4.2 of the Regulations on shift work.

*(3) See Recommendations on the application of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree of the USSR State Labor Committee N 162, All-Union Central Council of Trade Unions N 12-55 dated 05/30/1985 (hereinafter referred to as the Recommendations).

Y. Zhizherina,
lawyer in private practice, independent expert in labor law

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In accordance with Article 104 of the Labor Code of the Russian Federation, when, according to the conditions of production (work) in the organization as a whole or when performing certain types work, the daily or weekly working hours established for this category of workers cannot be observed; it is allowed to introduce a summarized account of it.

Among budget organizations the use of summarized accounting of working hours is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision medical care at any time of the day or day of the week. We will talk about how to pay for the work of workers who have a summarized record of working time, in this article.

What is the featuresummarized accounting
working time?

In accordance with the Labor Code, working time is the time during which an employee must perform labor duties in accordance with the internal labor regulations and the terms of an employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 Labor Code of the Russian Federation).

The employer approves the internal regulations, taking into account the opinion of the representative body of the employees of the organization ( Art. 190 of the Labor Code of the Russian Federation). Moreover, in accordance with Art. 22 Labor Code of the Russian Federation the employer is obliged to acquaint employees against signature with the adopted local regulations that are directly related to their work activities.

Depending on the specifics of the work, the employer can keep daily, weekly or summarized records of working time.

The peculiarity of the summarized accounting lies in the fact that the accounting of working time, unlike daily and weekly, allows for a deviation in the duration of working hours per day and during the week from that established for this category of workers. At the same time, processing on one day (week) can be repaid with underwork on other days (weeks) so that within a certain accounting period the total working time does not exceed the normal number of working hours for this period ( Art. 104 Labor Code of the Russian Federation). Thus, the fulfillment of the labor norm - working off the normalized number of working hours - is ensured not for a week, but for a longer period (month, quarter, year).

How is total accounting established?

According to Art. 104 Labor Code of the Russian Federation the procedure for introducing summarized recording of working time is established by the internal labor regulations. It is introduced on the basis of the order of the head of the organization as a whole or for certain categories of employees, when performing certain types of work.

For some categories of employees, the summarized accounting of working time is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the peculiarities of the regime of working hours and rest time for crew members (civilian personnel) of supply vessels of the Armed Forces of the Russian Federation, approved Order of the Ministry of Defense of the Russian Federation dated May 16, 2003 No. 170 , the summarized accounting of working time is established for members of the crews of ships.

Regulations on the peculiarities of the mode of working hours and rest time for drivers(hereinafter referred to as the Regulation), approved Order of the Ministry of Transport of the Russian Federation dated 20.08.2004 No. 15 , the summarized accounting of working hours is established for drivers of healthcare institutions. In accordance with clause 12 of the Regulations for ambulance drivers, the duration of daily work (shift) may be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.

Prerequisites for payroll calculation

The introduction of summarized accounting in an organization involves the establishment of:

Duration of the accounting period (month, quarter, year);

Norms of working hours for the accounting period;

Work schedule.

Accounting period. As mentioned above, the accounting period can have any duration - a month, quarter, half a year, but not more than a year ( Art. 104 Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.

The norm of hours for the accounting period. The indicator is determined on the basis of the weekly working hours established for this category of workers on the basis of the production calendar.

For example, the allowable duration of daily work medical workers listed in Art. 350 of the Labor Code of the Russian Federation- no more than 39 hours per week. Besides, Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 "On the duration of working hours of medical workers depending on their position and (or) specialty", adopted in accordance with this article, even shorter working hours are established for some categories of medical workers - from 36 to 24 hours a week. In a healthcare institution, a summarized accounting of working hours is established, the accounting period is a year. The norm of working hours according to the production calendar for 2008:

With a 36-hour week - 1,793 hours;

With a 24-hour week - 1,193 hours.

Taking into account the above, the employer - a healthcare institution must determine the norm of hours for certain categories of medical workers not more than those given above, that is, 1,793 or 1,193 hours.

Schedule . The employer is obliged to organize the work in such a way that the employee who has the summarized accounting of working hours fully worked out the norm of working hours for the accounting period. To do this, a shift schedule is developed for the accounting period, in which the start and end times of work, the duration of the shift, and the time between shifts of rest are determined.

The shift schedule is approved by the order of the head, taking into account the opinion of the elected trade union body organization, if any, and brought to the attention of employees no later than one month before its entry into force ( Art. 103 of the Labor Code of the Russian Federation). The duration of work according to the shift schedule cannot exceed the norm of working hours in the accounting period.
At the same time, shortfalls to the norm of working hours are also unacceptable.

When drawing up a shift schedule, it must be remembered that work for two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Compensation for labor in summary accounting

With the summarized accounting of working time, as a rule, a time-based wage system is applied - hourly tariff rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulation on remuneration.

If the institution uses hourly tariff rates, then the employee's remuneration for the month is calculated based on the hours actually worked by him in this month.

The institution introduced a summarized accounting of working hours with an accounting period of one year. The hourly rate of an employee is 35 rubles. According to the shift schedule, he works 24 hours a day. In August 2008, he completed seven work shifts according to the schedule.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 hours x 35 rubles).

If an employee has an official salary, then it is paid to him in full, provided that all shifts are worked out in accordance with the schedule. If he did not complete the month, then his salary is accrued in proportion to the hours worked. In this case, the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours per month.

The normative number of working hours per month can be calculated on the basis of the norm of working hours in hours:

In the current year;

In the accounting period;

This month.

The procedure for calculating the hourly wage rate is not established by law, therefore it must be fixed in a collective agreement or in a regulation on wages.

The organization introduced a summarized accounting of working hours with an accounting period of a quarter. Drivers are paid according to official salary in the amount of 13,000 rubles. According to the shift schedule, he works for 12 hours. In August 2008, he worked 10 shifts instead of 14. The organization has a 40-hour work week.

Let's calculate the driver's salary for August.

Option 1. The hourly rate is calculated on the basis of the norm of working hours for the year. The norm of working hours for 2008 is 1,993 hours.

The standard number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The employee's hourly rate is 78.31 rubles. (13,000 rubles / 166 hours).

The salary for August will be 9,397.20 rubles. (78.31 rubles x 120 hours).

Option 2. The hourly rate is calculated on the basis of the norm of working time for the accounting period. The norm of working hours for the II quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.

The standard number of working hours per month is 164 hours (493 hours / 3 months).

The employee's hourly rate is 79.27 rubles. (13,000 rubles / 164 hours).

The salary for August will be 9,512.40 rubles. (79.27 rubles x 120 hours).

Option 3. The driver's hourly rate is calculated based on the monthly norm of working time according to the 40-hour working week schedule. The norm of working hours for August 2008 in accordance with the production calendar for 2008 is 168 hours.

The employee's hourly rate is RUB 77.38. (13,000 rubles / 168 hours).

The salary for August will be 9,285.60 rubles. (77.38 rubles x 120 hours).

Overtime work

With summarized accounting, an employee in certain periods of time can process the norm of working time ( Part 1 Art. 104 Labor Code of the Russian Federation). However, such overtime is only considered overtime if it takes place after the end of the accounting period ( Part 1 Art. 99 Labor Code of the Russian Federation). At the same time, overtime work should not exceed for each employee four hours for two consecutive days and 120 hours per year ( Art. 99 Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours, it is paid at least one and a half times, and for the following hours - at least twice. Higher rates of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations.

For example, if the accounting period is a quarter, then in some months of the quarter the employee may work more than the normal number of working hours, but if after the end of the third month of the quarter the actual hours of work exceed the standard ones, they must be paid in accordance with labor legislation.

The employee is assigned a 40-hour work week. His hourly rate is 100 rubles. The employee works in the mode of summarized accounting of working hours. The accounting period is a quarter. The norm of working time in the III quarter of 2008 is 528 hours (for July - 184 hours; for August - 168 hours; for September - 176 hours).

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will amount to 19,000 rubles in July. (100 rubles x 190 hours), for August - 16,800 rubles. (100 rubles x 168 hours).

According to the results of the accounting period, the employee will work 533 hours (190 + 159 + 184), which exceeds the norm by 5 hours (533 - 528). Since the excess occurs at the end of the accounting period, these hours are overtime work. 2 hours of overtime work are paid at least in one and a half times, and the remaining 3 hours (5 - 2) - at least in double the amount.

Thus, the salary for September will be:

At the tariff rate - 17,900 rubles. (100 rubles x 179 hours);

Payment for overtime hours - 900 rubles. (100 rubles x 2 hours x 1.5 + 100 rubles x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17 900 + 900).

Work at night

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

Decree of the Government of the Russian Federation of 22.07.2008 No. 554 “On the minimum increase in wages for work at night” states that each hour of work at night is paid with an increase in the tariff rate by at least 20%.

For employees of health care facilities, the supplement for night work is set at 50% of the hourly wage rate or official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).

The health care institution has established a summarized record of working hours for ambulance drivers. Surcharge for night work is 50% of the hourly rate. In August 2008, the driver worked 180 hours, of which 42 hours at night. The hourly rate is 68 rubles. The accounting period is a month.

Let's calculate the salary of the driver.

Determine the number of hours worked overtime:

The norm of working hours in August 2008 according to the production calendar will be 168 hours. The total number of overtime hours in this month is 12.

Wages for daytime hours will be 9,384 rubles. ((180 h - 42 h) x RUB 68) (single overtime has already been taken into account).

Salary for night hours - 4,284 rubles. (42 hours x 68 rubles x 1.5).

Payment for the first two hours of overtime - 68 rubles. (68 rubles x 0.5 x 2 hours), payment for the remaining hours - 680 rubles. (68 rubles/h x 1.0 x 10 h).

The total salary of an employee for August 2008 will be 14,416 rubles. (9384 + 4284 + 68 + 680).

Work on weekends and non-working holidays

If the work shift of the employee falls on a holiday according to the schedule, then his work is paid in accordance with Art. 153 of the Labor Code of the Russian Federation:

Pieceworkers - not less than double piecework rates;

Employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

Employees receiving a salary (official salary):

in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a day off or non-working holiday was carried out within the monthly norm of working time;

in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

The specific amount of payment for work on a weekend or non-working holiday may also be established by a labor, collective agreement or other local regulatory act adopted taking into account the opinion of the representative body of employees.

At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

In accordance with Explanation of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13/P-21(hereinafter - Explanation) work on holidays with the summarized accounting of working hours is included in the monthly norm of working hours. Payment is made to all employees for hours actually worked on a holiday. When part of the work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid double.

The institution has a summarized accounting of working hours for watchmen. Surcharge for night work is 20% of the hourly rate. In May 2008, watchman Ivanov S.A. worked 159 hours, of which 42 hours at night, 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.

Calculate the wages of a caretaker.

The norm of hours in May 2008 is 159, since the work of Ivanov S.A. was performed within the monthly norm, the payment for holiday hours is made in the amount of a single hourly rate in excess of the salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rubles).

Payment for actual hours of work - 5,616 rubles. ((159 h - 42 h) x 48 rubles).

The total amount of the employee's salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

For employees with summarized accounting for working hours, work on holidays is included in the monthly norm of working time, and they must comply with this norm, which includes work on non-working holidays. Consequently, when calculating overtime hours, work done on public holidays in excess of the normal working hours should not be taken into account, since it has already been paid at double the rate. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, as well as Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Clarification, Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked out 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, therefore, payment for holiday hours must be made in the amount of at least double the hourly rate in excess of salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 rubles x 2).

Payment for night hours - 2,419.20 rubles. (42 hours x 48 rubles x 1.2).

Payment for actual hours - 6,240 rubles. ((172 h - 42 h) x 48 rubles).

The number of overtime hours in May for Ivanov is 13 (172 - 159). We only have to pay for 3 hours (13-10), because 10 hours have already been paid double.

Payment for overtime will be 96 rubles. (48 rubles x 2 hours x 0.5 + 48 rubles x 1 hour x 1) (single overtime has already been taken into account).

Each organization has its own specifics of activity related both to the business as a whole and to corporate culture. In some companies, a 40-hour working week is not suitable for achieving the main result, the main goal of any company - making a profit (at the same time, according to part two of Article 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week).

In this case, it is reasonable to introduce a summarized accounting of working hours. Here you need to focus on Article 104 of the Labor Code of the Russian Federation, which not only allows you to summarize working hours from month to month, but also gives instructions on how to do this.

I propose to consider in detail what the summarized accounting of working hours is, as well as how to correctly enter it into the organization's operating mode and which accounting period to choose.

So, part one of Article 104 of the Labor Code of the Russian Federation reads:

When, according to the conditions of production (work), individual entrepreneur, in the organization as a whole or in the performance of certain types of work, the daily or weekly working hours established for this category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the duration of working time for the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months.

Thus, the summarized accounting of working hours is a special mode of operation, which implies a separate way of calculating the norm of working hours.

However, in order to establish a summarized accounting of working hours, certain conditions must be met and there must be reasons.

Suppose we are in just such a situation - we are opening a call center to work with clients. It is understood that the call center must work around the clock in order to be able to process requests from different cities, including those located in other time zones. The round-the-clock mode of operation, first of all, implies a summarized accounting of working hours. Let's look at what summed accounting is in practice.

Every year, on the basis of the decision of the Government to postpone weekends and holidays, a production calendar is drawn up, according to which the norm of working time is determined. A 40-hour work week is considered normal working time. The table below shows the working hours for 2017.

Working hours for 2017

Periods	Amount of days			Working time
	Calendar	workers	Weekends
Year	365	247	118	1973
Average monthly working hours				164,42
					February	28	18	10	143
March	31	22	9	175
I quarter	90	57	33	454
April	30	20	10	160
May	31	20	11	160
June	30	21	9	168
II quarter	91	61	30	488
1st half	181	118	63	942
July	31	21	10	168
August	31	23	8	184
September	30	21	9	168
III quarter	92	65	27	520
9 months	273	183	90	1462
October	31	22	9	176
november	30	21	9	167
December	31	21	10	168
IV quarter	92	64	28	511
2 semester	184	129	55	1031

Thus, the norm of working hours for each month is visible, and everything that is worked out overtime is overtime work. Moreover, in some cases, this rule cannot be fulfilled, and in one month there may be processing, and in the other - a defect to the norm. With the summarized accounting of working time, the processing of one month is compensated by the shortcomings of another. At the same time, the rule of fulfilling the norm of working hours for the accounting period is observed (for the example of 2017: 1 quarter - 454 hours, half a year - 942 hours, year - 1973 hours). This is undoubtedly convenient for the employer, since non-compliance with the norm of working hours in b about overtime (more than 120 hours per year) or the lack of payment for overtime hours in accordance with the law threatens the employer with fines, and in case of underperformance, with payment for downtime due to the fault of the employer.

How to correctly enter the summarized account?

1. Establish work schedules to ensure round-the-clock work. Here, not everything is as simple as it might seem at first glance. Firstly, it is necessary to take into account the requirements of the legislation: according to Article 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours; according to article 108 of the Labor Code of the Russian Federation, during the working day (shift), the employee must be given a break for rest and meals lasting no more than two hours and at least 30 minutes, which is not included in working time; the employee must be provided with inter-shift rest in accordance with Article 107 of the Labor Code of the Russian Federation. Work for two shifts in a row is prohibited in accordance with Article 103 of the Labor Code of the Russian Federation. Secondly, it is necessary to observe the norm of working hours, since work on weekends is prohibited in accordance with Article 113 of the Labor Code of the Russian Federation, and the number of overtime hours should not exceed 120 per year. And, of course, it is completely wrong to include processing in the schedule in advance.
2. Having drawn up work schedules for a long period, for example, for a year, it is necessary to analyze them in order to establish the most beneficial accounting period for employees and the employer. It is necessary to determine for how many months the total number of working hours is closest to the norm. It is this period that should be taken as accounting. The accounting period can be a month, a quarter, half a year or a year. Each organization has its own period, but, as a rule, the quarterly period is most often used.
3. Having determined the work schedules and the accounting period, it is imperative to introduce into the Internal Labor Regulations (PWTR) the procedure for introducing summarized accounting (Article 104 of the Labor Code of the Russian Federation)- a chapter describing the categories of employees or departments where summary accounting is used, the reasons for the introduction of summary accounting, the accounting period, as well as the shift schedules used in the company, the procedure for their introduction, changes, familiarization of employees. Thus, Article 103 of the Labor Code of the Russian Federation clearly articulates the obligation of the employer to bring shift schedules to the attention of employees no later than one month before they are put into effect. It is in the PWTR that a detailed description is given of how the employer will fulfill this requirement.
4. The final stage of the introduction of summarized accounting is bringing this information to the attention of employees. All employees must be familiarized with the changes in the PWTR against signature. Since the mode of operation is one of the essential and mandatory conditions of the Labor Contract (Article 57 of the Labor Code of the Russian Federation), when familiarizing yourself with changes in local regulations (LNA), it is necessary to comply with the deadlines in accordance with Article 74 of the Labor Code of the Russian Federation, namely, employees must be familiarized with the LNA two months prior to the entry into force of the amendments. Employees who are directly affected by the changes must be notified in writing two months before the changes come into force, receive their written consent to these changes and conclude additional agreements to employment contracts. This is important because it is essential to change labor contract is possible only with the consent of the employee, otherwise the employee has the right to quit. Upon dismissal due to disagreement with changes in labor, the employee is entitled to a severance pay in the amount of two weeks of earnings. It is important to know and consider to avoid significant risks: for each violation, a fine from 30,000 to 50,000 rubles can be imposed (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Ultimately, the total fine for the company can reach several million rubles if all the requirements of labor legislation are not observed, especially regarding the accounting of working hours.

104New edition Art. 104 Labor Code of the Russian Federation

When, due to the conditions of production (work) at an individual entrepreneur, in an organization as a whole or in the performance of certain types of work, the daily or weekly working hours, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter and other periods) do not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months.

If, for reasons of a seasonal and (or) technological nature, for certain categories of workers employed in work with harmful and (or) dangerous working conditions, the established working hours cannot be observed during an accounting period of three months, the sectoral (intersectoral ) the agreement and the collective agreement may provide for an increase in the accounting period for recording the working time of such employees, but not more than up to one year.

The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

The procedure for introducing the summarized accounting of working time is established by the internal labor regulations.

Commentary on Article 104 of the Labor Code of the Russian Federation

Time tracking is the measurement of compliance with an employee's obligation to fulfill working hours. There are modes with daily, weekly and summarized accounting of working time.

In accordance with Article 100 of the Labor Code of the Russian Federation, when organizing labor process organizations have the right to resort to a daily 5-day work with two days off, a daily 6-day work with one day off, a working week with days off on a rolling schedule, and in accordance with Article 104 of the Labor Code of the Russian Federation - to a summarized accounting of working hours .

The schedule of daily work in practice received the name of the daily mode of accounting for working time.

In daily accounting, the working time fixed for workers exactly corresponds to the norm during the working day. This is enshrined in the internal labor regulations. Under daily accounting, work in excess of the norm is overtime.

Summary accounting is a type of accounting for working time, which provides for a longer period than a day or a week. It performs not only the function of measuring the performance of working time. It is, moreover, a peculiar form of labor organization, a form of working hours. The minimum duration is a month and the maximum is a year.

The essence of the summarized accounting is that the length of working time during the day for the accounting period on average would be equal to the norm of the working day.

In organizations or when performing certain types of work, where, due to the conditions of production (work), the daily or weekly working hours established for this category of workers cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month , quarter, etc.) did not exceed the normal number of working hours.

Summarized accounting of working hours can be weekly, monthly, quarterly and even annual. This method of accounting is used, for example, when organizing work on a rotational basis, in transport, etc. This means that the duration of working time for the accounting period should not exceed the normal number of working hours, and in case of a question about deviation from normal duration working hours, its standard will be calculated from the corresponding period. The same applies to defects within such a period. It is allowed to lengthen individual shifts, subject to the reduction of other shifts within the accounting period. Accounting for working hours should be clearly recorded in the specified period. Overtime work within a predetermined period should be recognized as overtime.

Usually, a summarized monthly accounting of working hours is used, according to which the norm of working hours established by the current legislation must be worked out in a month. At the same time, the monthly norm of working time is determined based on the normal or reduced duration of the working week (working day) and the number of working days in a month according to the calculated schedule of a 5-day working week with two days off according to the rules for calculating the length of the working day.

There are two types of summaries:

1. An employee works an unequal number of hours on different days of the accounting period, i.e. the duration of daily work within the accounting period is different. In this case, all the time worked during the accounting period is calculated, and processing on certain days of the accounting period must be compensated for by underworking or complete rest on other days. Overtime in this form is considered only hours of work in excess of the norm for the entire accounting period as a whole, but not for each individual day.

2. The duration of daily work is firmly fixed. Shift schedules compiled on the basis of this form provide for an increase in the duration of daily work with a simultaneous increase in the number of days off in the accounting period. The standard of working hours is provided as average value, derived not from the unequal duration of working days (as for the first type), but by reducing the number of working days in a month. In this type of overtime, work in excess of the fixed shift schedule is considered, but if the schedule is drawn up in such a way that it is forced to include processing over the accounting period (otherwise it is impossible, the shift cannot be reduced), then such processing is not considered overtime work, but is compensated by time off, and Overtime processing is treated as overtime.

The amount of compensation is calculated as follows: the first two hours, obtained by multiplying the number of working days according to the calendar of the 6-day working week by two, - in one and a half, the rest - in double size.

The maximum duration of the work shift with the summarized accounting of working hours is not limited. In practice, it is usually 10 - 12 hours. Most often, such accounting of working hours is used in continuously operating organizations.

Another commentary on Art. 104 of the Labor Code of the Russian Federation

1. The summarized accounting of working time allows for a deviation of the length of working time per day and within a week from the norm established for this category of workers, followed by compensation for processing by underwork on other days (weeks) or by providing additional days of rest, so that within a certain accounting period the total working hours did not exceed the normal number of working hours for that period. Thus, with summarized accounting, the norm of working time (for example, 40 or 36 hours per week) is provided, but not for a week, but for another, longer, accounting period. The duration of the accounting period can be different: three weeks, a month, three months, etc. - depending on the working conditions but not more than one year.

2. Working hours for the accounting period should not exceed the normal number of working hours. Part 2 Art. 104 of the Labor Code of the Russian Federation (as amended federal law dated June 30, 2006 N 90-FZ) explains the concept of the normal number of working hours for the accounting period. It is determined on the basis of the weekly working hours established for this category of workers. In cases where the summarized accounting of working hours is introduced for workers working on a part-time basis (Article 93 of the Labor Code of the Russian Federation), the normal number of working hours is reduced accordingly, i.e. determined based on the duration of the working week established for these workers.

3. Part 3 of Art. 104 of the Labor Code of the Russian Federation does not require that the summarized accounting of working hours be introduced directly by the internal labor regulations. The internal labor regulations should establish only the procedure for introducing summarized accounting. The rules, for example, may determine that the summarized accounting is introduced by the order (instruction) of the employer (head of the organization, individual entrepreneur), taking into account the opinion of the elected body of the primary trade union organization or without it.

4. A variation of the working regime with a summarized accounting of working time is the shift method of organizing work, which is a special form of carrying out the labor process outside the place of permanent residence of workers, when their daily return to the place of permanent residence cannot be ensured (see Art. 300, 301 of the Labor Code of the Russian Federation and comments to them).

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An employment contract always involves payment for a certain number of hours worked by an employee. In most situations, you can define a fixed number of hours for each workday or workweek, such as the standard 8 and 40 hours, respectively. But in some cases, it is not possible to fix a constant number of working hours for some small time period. In this case, the employer is forced to keep a total record of working hours.

The procedure for introducing the summarized accounting of working hours

Article 104 of the Labor Code is devoted to the summarized accounting of working time. It is in it that it is necessary to switch to this scheme for counting working hours if the usual method is not suitable due to the specifics of the activity or for other reasons.

A summarized accounting of working hours is introduced with a shift schedule, round-the-clock work, a rotational method, or when flexible working hours are set for an employee.

Interestingly, the summarized accounting of working hours does not necessarily imply the introduction of such an order in the whole organization. The company can switch to this method of accounting for working hours for only certain categories of employees.

The fundamental point in maintaining the total accounting of working time is the establishment of a certain control period, within which the hours worked by the employee will be counted. This may be a month, quarter or other period, which at the same time should not exceed the maximum allowable time period - one year.

Total working hours

The duration of working hours in the total accounting of working time in the accounting period should not exceed the normal number of working hours. At the same time, it can be less or more than the usual norm within, for example, one work shift, or within a short time period, for example, a week.

Recall that the normal duration of working time cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).

If an employee has a daily work schedule based on the principle of a day after three, then for certain calendar weeks there may be two shifts, and for others only one shift. Accordingly, working hours will fluctuate: 48 hours or 24. In the first case, this is an excess of the weekly norm, but within, for example, a month, such an excess will be compensated, that is, such a situation is generally quite acceptable.

Do not forget the standard guarantees that an employee can count on. Ordinary holidays or periods of illness, as well as business trips or periods for vocational training are not taken into account in the calculation of working hours.

Summarized accounting of working time under harmful or dangerous working conditions

The introduction of a summarized accounting of working hours when working in harmful or dangerous working conditions has additional specifics. A normal working week, subject to such circumstances, cannot last more than 36 hours - this, of course, should also be taken into account in the total count of hours. But if in a standard situation the employer is free to choose accounting periods of time within a year, then in the presence of harmful work factors, the accounting period is limited to three months. And only when, for reasons of a seasonal or technological nature, the established working hours cannot be observed within three months, the employer has the right to increase such a period up to one year. Moreover, such an opportunity should be provided for by a collective agreement or a local regulatory act for the organization.

Payment for processing with summarized accounting of working hours

According to Article 152 of the Labor Code, hours worked by an employee outside the normal working hours must be paid by the employer additionally. Moreover, the first two hours of processing are paid at least one and a half times, the subsequent hours - at least twice.

The same rules apply to the summarized accounting of working hours. Overtime hours, however, in this case are determined based on the results of the accounting period as a whole. And here, it must be said, workers whose labor hours are calculated in total may be in a better position than their counterparts with a traditional schedule. The fact is that if an employee with the usual working hours was involved in overtime work, let's say three times a month, then the calculation of his payment will be carried out for each case of processing separately. That is, for each shift in which additional hours were worked, for the first two hours he will receive one and a half pay, for the next - double.

In the scheme with summarized accounting of working hours, the employer is obliged to take into account all overtime hours, regardless of the number of overtime hours to which the employee was involved during the billing period, for example, a month. Accordingly, such an employee will receive one and a half pay only for the first two hours in the billing month, while the rest of the overtime hours will be paid double.

Summarized accounting of working hours: calculation examples

Example 1

Ivanova T.S. works on shift schedule work in three days. Within each daily shift, one hour is allocated for eating, so the working hours for each shift are 23 hours. In December 2017, Ivanova worked 8 shifts according to the schedule. The total number of hours worked was:

• 23 x 8 = 184.

In December 2017, according to the production calendar, 168 hours.

Thus, the processing was: 184 - 168 = 16 hours.

With a monthly salary of Ivanova of 54,000 rubles, monthly payment, taking into account overtime, will be calculated as follows:

• 54 000 / 168 = 321,43
• 54,000 + 2 x 321.43 x 1.5 + (16 - 2) x 321.43 x 2 \u003d 63,964.33 rubles.

Example 2

Smirnov N.V. works on flexible schedule work (5 days a week with a floating number of working hours, Saturday and Sunday - days off with a salary of 50,000 rubles) and a summarized accounting of working hours. Due to production needs on the eve new year holidays in the period from December 25 to December 27, 2017, an additional 2 working hours per day were introduced to the employee. On December 28 and 29, the employee, in agreement with the management, worked 6 working hours.

Thus, the number of working hours worked by an employee in December was:

• 16 x 8 + 3 x 10 + 2 x 6 = 170 hours.

Thus, processing at the end of the month amounted to 2 hours.

December payment will be:

• 50,000 + 50,000 / 168 x 2 x 1.5 = 50,892.86 rubles.