As under the labor law, processing is paid. Overtime: what is due for overtime

Legislation severely restricts an employer to a weekly work rate. The specified 40 hours per week does not mean that the employee should not be involved in work beyond this time. But work in excess of the established limit is subject to different accounting and payment.

Processing with the summarized accounting of working hours according to the Labor Code of the Russian Federation

The time worked in excess of the norm specified in the law is called processing. At the same time, it does not matter if 1 hour more than the prescribed one or 10 hours have been worked out. All employees of the enterprise can be involved in additional work. The employer cannot oblige the employee to overwork. Additional hours can be worked with the consent of the employee.

The law on the processing of working hours is spelled out in article 152 of the Labor Code of the Russian Federation. It explains the rules for making payment for processed days. Often workers who have a shift work schedule are overworking. They cannot measure the same number of hours per month. Article 104 of the Labor Code of the Russian Federation describes the maintenance of the correct summarized calculation of overtime for shift employees.

Recycling of working hours with a shift schedule

Having a shift schedule implies an unequal amount of hours worked per month. It is impossible for shift workers to set a 40-hour week, and it is often difficult for them to deduce the required monthly limit as well. Legislation allows an employer to enter a cumulative count of hours worked. Recycled hours are paid at the end of a certain period. Therefore, according to the legislation, the period of the summarized accounting should not exceed 12 months. When calculating the hours of employees working in hazardous or hazardous production areas, it is allowed to keep summarized records for one quarter and no more.

How to calculate overtime in the summarized accounting of working hours?

The calculation of the processing of working hours is made according to the summarized accounting of hours worked for the reporting period. The calculation is made by scrupulously maintaining a schedule of working periods. The schedules are kept by the heads of the sections, on the basis of the accounting journals filled in daily. Subsequently, the timesheet is handed over to the accounting department to pay for the work performed.

Based on the statutory period of cumulative accounting, a final calculation of the processed time is made. Its presence is subject to additional payments. The deficiency can be compensated for by additional shifts or salary reductions for the last month of the accounting period. In many enterprises with shift schedules, management prefers to compensate for the total overworked hours with time off, if possible, rather than making higher payments.

An example of calculating processing with the summarized accounting of working hours for the year

To make an approximate total calculation, we will take as a basis the salary of an employee of an organization in which there is a shift mode of work for 12 hours. Salary - 24 250 rubles.
Here are the numbers of hours worked by months in 2017:

P / p Month Actually worked out Monthly rate:

1 January 172 151.
2 February 155 168.
3 March 181 175.
4 April 158 168.
5 May 155 160.
6 June 180 176.
7 July 165 168.
8 August 190 184.
9 September 178 176.
10 October 172 168.
11 November 154 168.
12 December 187 176.

TOTAL 2047 2038

Cumulative accounting is carried out in December. According to the calculation, 9 hours of overtime were identified.

December payment will include:

An employee's salary - 24,250 rubles.
2 hours * 1.5 salary
24250/176 = 137.78 price of one hour of work
(2 hours * 137.78) * 1.5 = 413.35 rubles.
7 hours * 2 salaries
(7 * 137.78) * 2 = 1928.92 rubles.

In total, we get the following amount to be paid:

24 250 + 413.35 + 1928.92 = 26 592.27 rubles.

Payment for working time for processing according to the Labor Code of the Russian Federation

How to pay for overtime with the summarized recording of working hours? The answer is given in article 152 of the Labor Code of the Russian Federation. To calculate the payment for the processed days, it is necessary to proceed from the norms established in local documents. The employer can set a higher coefficient for overtime work himself.

But, the minimum limit is defined in the code and is:

for the first two hours at least 1.5 times the hourly rate;
for the next at least the 2nd rate.

Sample order for processing working hours

An order for payment is prepared on the basis of a memo. The note is usually drawn up by the head of the site or the head of the department. The memo indicates the employee's data and the amount of the processed period.

On the basis of the submitted note, an order is issued. The order states:

Full name of the employee.
The number of standard hours to be paid.

The order to make payments is also indicated in the document.

The concept of weekly normal working hours at enterprises is regulated at the federal level in the Labor Code and is equal to 40 hours (stat. 91). But in practice, it is not uncommon for employees to be involved in employment above the norm for additional remuneration. How long is the overtime for each employee? How are overtime work limited during the year, month? Let's understand the regulatory nuances.

Processing rates according to the Labor Code

Overtime work is considered to be that which is performed on the initiative of the employer outside the usual duration of work - shift. According to stat. 99 of the Labor Code, with the exception of certain cases, the consent of an individual is required to attract overtime. And for the accuracy of the calculations, it is necessary to ensure personnel records of processing hours.

In this case, overtime work should not exceed the established limits. Whatever the reasons for overtime work, the duration of overtime work should not exceed 4 hours for 2 consecutive days or 120 hours per year (Art. 99 of the Labor Code). It is not allowed to use excess work:

Pregnant workers.
Juvenile professionals (under 18 years of age).
Women with small children (up to 3 years old) and disabled persons are allowed to be recruited only with their consent, after compulsory familiarization with the right to refuse overtime employment.

Note! It is the employer's responsibility to ensure that overtime work does not exceed the maximum legal limits. Violation of the labor order threatens the head with administrative liability under Part 1 of Art. 5.27 of the Administrative Code.

Processing rate per year according to the Labor Code of the Russian Federation

So, according to stat. 99, the duration of overtime work must not exceed the limits indicated above. For a year (calendar) - this is 120 hours for one employee. The legal status of the employer and the scope of the business do not matter. How is the maximum overtime per year calculated? How to determine how much overtime can be worked per year for a 5-day professional?

Let's consider an example

Suppose that the accountant of the company Ivanova T.I. works 8 hours daily with 5 days of employment. The employer's administration decides to bring her to work overtime. In order to comply with legal requirements, the duration of overtime work must not exceed 4 hours in 2 consecutive days.

How can the work process be organized - the permissible processing time:

Monday and Tuesday - 2 hours.
Monday and Wednesday - 3 hours.
Tuesday and Friday - 4 o'clock, etc.

What length of overtime is not allowed:

Monday - 2 hours, Tuesday - 3 hours.
Tuesday and Wednesday - 3 hours.
Wednesday - 4 hours, Thursday - 1 hour, etc.

The days for overtime work are selected at will, the main thing is to comply with the current stat limits. 99 TC. At the same time, the maximum number of overtime hours per year for an accountant should not exceed 120 hours. To calculate this figure, you need to know how many overtime hours you can work per month.

How many hours of processing are allowed per month

Using the example of the previous section, it was determined that the processing limit for paired days cannot be more than 4 hours. In most enterprises, employees are not constantly involved in overtime, but on an ad hoc basis. Indeed, if we take into account the permissible overtime per year - 120, the average number of hours per month is 10. This means that specialists can stay overtime for only 2-3 hours a week. It is not in vain that the labor legislation provides for such a regulation - the usual duration of work should remain within normal limits so that a person can recover and have time to rest.

However, situations are different, and some employers are forced to leave staff overtime not from time to time, but on a regular basis. In this case, it is imperative to calculate the maximum number of overtime hours per year, based on the total values for the months. Calculations are carried out on the basis of the data of the timesheets of the work time of the form f. T-12.

Example

Let's say, continuing the example, for the accountant Ivanova T.I. overtime is established on Tuesdays and Fridays in the amount of 3 hours. But such processing is not mandatory for all months, but only for the second and fourth working weeks of the reporting periods, that is, for January, April, July and October. Let's calculate whether the stat. 99 on the limitation of annual overtime employment.

Recycle Hours in 2017 = 12 hours (January) + 12 hours (April) + 12 hours (July) + 12 hours (October) = 48 hours.

Accordingly, the norm of the Labor Code of the Russian Federation that overtime work should not exceed 120 hours per year is performed in relation to the employee T.I. Ivanova. The company does not violate labor law. Salaries are calculated in accordance with stat. 152 TC.

Conclusion - in this article we figured out that overtime work cannot exceed 120 hours per year. When calculating, it is necessary to take into account the number of working days in a month and the limitation on the maximum processing in two days - 4 hours. Time tracking is kept in timesheets for each employee separately.

How shift work is regulated and in what order the overworking of working hours is paid for in a shift schedule, we will tell in this article.

Shift operation and schedule

If the production process at the enterprise is arranged in such a way that:

its duration inevitably exceeds the permissible number of working hours per day,
more efficient use of working equipment is required,
it is necessary to increase production volumes,

the employer can establish shift work for employees (Article 103 of the Labor Code of the Russian Federation). Shift work organization, as a rule, is applicable where work is carried out around the clock and cannot be stopped for some time (medical institutions, production with a continuous long cycle, conveyors, security of objects, etc.).

The conditions for shift work are determined by the shift schedule - a document that is part of the collective agreement and contains, inter alia, the following essential points:

the duration of the work shift,
start and end times of shifts,
the number of shifts in the period and the order of their alternation,
rest time for employees - breaks and days off.

When drawing up a schedule, you need to proceed from the current working hours for each category of employees for the accounting period established in the organization. At the same time, continuous work of one employee for two shifts in a row is unacceptable.

How to pay for recycling with a shift schedule

Recycling is work that is done after the end of the working day. The weekly norm of working time for any schedule, in the general case, is no more than 40 hours (Article 91 of the Labor Code of the Russian Federation), therefore, hours worked in excess of this norm are considered overtime and for shift work. The Labor Code allows employers to engage their employees in excess work, but for no more than 4 hours within 2 days in a row, and each employee can work no more than 120 hours per year (Article 99 of the Labor Code of the Russian Federation).

To account for processing in a shift work schedule, the summarized accounting of working hours is applied. The peculiarity of such accounting is that the employer determines the accounting period himself - it can be, for example, a month, a quarter or even a year. For hazardous and harmful working conditions, the maximum accounting period does not exceed 3 months.

When calculating the time that an employee worked in the accounting period, the normal working week (40 hours) is taken as a basis, in multiples of the number of weeks in the period.

It is often not possible to avoid exceeding this norm during shift work. Therefore, if at the end of the accounting period it turns out that the employee has excess hours, this time is considered to be worked overtime. For those who work part-time, overtime is calculated based on the norms established for them.

Payment for overtime hours with a shift schedule is made in an increased amount (Article 152 of the Labor Code of the Russian Federation):

for the first 2 overtime hours - one and a half times,
for the next processing hours - double.

These are the minimum standards established by labor law; an internal document of the enterprise, or an employment contract, may establish a larger amount of remuneration for overtime work.

It is possible to compensate for overworking with a shift schedule, solely at the request of the employee himself, not with increased pay, but with additional rest. In this case, excess hours of work are paid at the regular rate, and rest time is not payable. The time given to the employee in return for the increased pay should not be less than the time he worked overtime (Article 152 of the Labor Code of the Russian Federation).

An example of how the processing fee is calculated for a shift schedule, when the accounting period is a month:

The standard working time in August 2017 with a 40-hour work week is 184 hours. The employee worked 190 hours in shifts, of which 6 hours were overtime. The employee's tariff rate is 300 rubles. in hour.

Let's calculate the wages at the rate: 184 hours X 300 rubles. = 55 200 rubles.

Payment for the first 2 hours of processing: 2 hours X 300 rubles. X 1.5 = 900 rubles.

Over the next hours: (6 hours - 2 hours) X 300 rubles. X 2 = 2400 rubles.

The amount of the employee's accrued salary in August: 55,200 rubles. + 900 rub. + 2400 rub. = RUB 58,500

For all employees of organizations. The norms of this duration are enshrined in the Labor Code in article 91. Not every activity can be carried out in a standard manner - 40 hours a week. For shift workers and shift workers, the calculation can be made not in days, but in months and quarters.

The maximum duration of work is established in order to limit the burden that the employer places on employees. The law obliges the employer to pay for the time that the employee has worked in excess of the established limits, or to replace him. But not everything that has been worked out in excess of the established limit can be considered processing. So, when does a person have the right to count on additional remuneration for labor and personal time spent, and when is this impossible? And how is processing paid under the Labor Code?

For keeping records, special timesheets have been developed that allow you to make daily notes about the presence or absence of an employee.

This document follows a sequential pattern:

Its beginning is always timed to the first day of the month, and the end to the last calendar day of the same month.
The form is lined with lines and columns, which allow to take into account the hours worked of each person by surname.
To fill out the timesheet, an abbreviated letter code is used, which allows you to make a mark in it.
On the basis of the completed schedule, at the end of the month, a total calculation of the hours worked is made and calculated.

The report card should reflect all the nuances of the worked period, they relate to standard work or processing.

What is overtime work?

Not all hours spent at work in excess of the established limit are considered overwork. If an employee has extended his working day on his own initiative, or he does not have time to complete his work within the hours allotted to him, then this period cannot be attributed to the processed time. Today, many employees have the opportunity to adjust their work schedule to personal preferences and have the opportunity to work when it is convenient for them. How, in this case, can the processing be calculated?

By law, overtime is considered to be those work that have the simultaneous presence of the following items:

The worked period is not included in the general operating mode. Please note that the work schedule is set for each organization on an individual basis. In some enterprises, there are several different routines at once, for example, office workers and those who work in production in shifts. The individual schedule is specified in the contract concluded upon hiring.
The employer himself was the initiator.
There is documentary evidence of the fact that the person was called to work at the request of the management. Every overtime work must be formalized by order, with the exception of force majeure.
The hours worked in excess must exceed the period set by the schedule. Accounting is kept for a certain period of time, for example, a week, a month or a year.

If one of the conditions is not met, then payments may not be made.

One of the most often not observed points is the registration of recruitment to work. Often the employer verbally expresses a request for some kind of assistance, and subsequently it is not possible to prove the fact of the work performed without documentary confirmation.

Overtime pay

Must be compensated by the employer. There are two types of compensation:

In monetary terms.
In the form of providing another day of rest instead of the worked one.

At the same time, the Labor Code of the Russian Federation in article 152 stipulates the fact that the choice always remains with the employee, and should not be the desire of the organization's management.

Payment for processing under the Labor Code is made according to the following grid:

The first two hours processed are considered 1.5 times the size.
Subsequent hours are paid double.

This grid does not apply to the cumulative monthly or yearly volume, but to the overtime worked in one calendar day. If the employee worked in excess of the prescribed 4 hours for two days in a row, then, accordingly, he will receive 4 in 1.5 times, and 4 in double the amount.

Payment for overtime should also include those legislative norms that cannot be exceeded when assigning overtime work. Article 99 of the Labor Code of the Russian Federation stipulates the norms for overtime hours that can be paid:

no more than four hours within two days in a row;
a maximum of 120 hours per year.

The maximum indicator does not mean at all that it is no longer possible to work overtime, but it determines that this is exactly how much money can be paid, and the rest must be compensated for by rest on other days.

Providing rest in return for payment

Article 152 of the Labor Code on processing indicates the possibility of an employee refusing to receive an increased payment in monetary terms and receiving rest in exchange for hours worked.

The amount of rest provided must correspond to the period worked in excess of the norm, or, at least, not be less than it. Simultaneously with the employee, the payment for the hours worked should be charged, but at the usual, and not increased, rate. Choosing a day off, the employee receives both the payment of the period worked in excess of the norm and the rest corresponding to the worked period.

The management of the organization should not forget that there are special categories of workers who cannot be involved in work beyond what is required.

The groups of persons who are prohibited from processing are listed in article 99, these include:

Minors.

But those with disabilities and children under three years old can be involved in such work, but only with their consent, which was received in writing. In addition, it is important that these categories do not have documented medical restrictions for such recruitment.

Arbitrage practice

The Severodvinsk City Court of the Arkhangelsk Region considered the case, in which it is a question of unpaid processing by the employer. The plaintiff went to court with a statement of claim, in which he stated his desire to receive cash payments for hours worked in excess of the prescribed hours, which were summed up during the year and amounted to 94 hours. The leadership of the military unit refused to pay or compensate for this time in any other way.

During the court hearings, the following fact became clear:

Earlier, a 36-hour working week was established in the military unit. The total calculation of the worked period was made by summing up for the month.
Then the management decided to change the previously established norm and raised this norm to 40.
According to the law, amendments were made to the contracts, indicating the changes.
The plaintiff did not agree with the established norm and refused to sign the supplement.
Despite this, the accounting department began to keep a new count of hours worked.
As a result of such inconsistencies, the management of the organization did not consider that the applicant had overworked hours and, accordingly, did not compensate them in any way.

When considering all aspects of the claimed, a comprehensive check of the indicated military unit was carried out. The check confirmed the information provided by the applicant.

The judge ruled that the employer was wrong and was obliged to pay for the entire specified overworked period. In addition, the plaintiff requested non-pecuniary compensation, which was also approved in court.

It will be interesting for you

Spend more time at the workplace, especially when a family is waiting at home, a huge number of people cannot afford it.

But, unfortunately, often, this is a direct requirement of the director.

Often, it is used during the period of urgently arisen volume of work or submission of reports.

It is not planned in advance, but rather a necessary measure.

Such work is done by a person at the behest of the employer.

It is always above the limits of the established norms, therefore, it must be documented.

Self-employed people often have to work in excess of the agreed time. Therefore, it is important for them to know: how much processing is permissible, and whether it is considered mandatory to work in excess of the norm.

It should be understood that overtime by law should not be more than four hours during two consecutive days, or one hundred and twenty hours, in the reporting year. The enterprise must keep accurate records of this type of time for all employees of the enterprise.

For drivers of vehicles, for example, for which the summarized accounting of working time is always kept, the sum of the main time and the processed time cannot exceed twelve hours. The exception here is the need to complete the trip or waiting for a shift.

Which employees cannot be involved in work in excess of the norm

Not all people can be involved in recycling by law.

These types of work are not allowed:

women who are expecting the birth of a baby or have under three years of age
people under the age of eighteen
on-the-job students during training hours
persons with recognized disabilities

Women with three-year-old babies and disabled people can perform this type of work by writing a consent, in the absence of medical contraindications. The same applies to a single parent raising a toddler under five.

And also, to workers with children who have a recognized disability or people caring for sick family members.

When the employer needs the consent of the employee to be hired to work in excess of the norm

The employer is not always obliged to take consent to the forced processing from. The legislation provides for other cases as well.

It is obligatory for a person to agree to go out overtime in a number of cases:

due to the delay in production, the employee did not complete his scope of work on time, and stopping the process will threaten the lives of people or may lead to damage to property
if there are malfunctions in the equipment, due to which the work process will stop for a large number of people
the shift has not arrived, and it is impossible to stop the process

In the above situations, the employee is not obliged to agree to work in excess of the norm. In a refusal, this is not considered a violation.

Written consent for the recycling of watches is not required in the following cases:

work carried out during a disaster, or liquidation of its consequences
labor associated with the elimination of accidents of any type of centralized supply
associated with the threat of human life

Documentation and responsibility

Incorrect recording of the time of processing is punishable by administrative penalties (sanctions, temporary suspension of the enterprise's activities):

guilty individual - from one thousand to five thousand rubles
legal entities are punished in from thirty to fifty thousand rubles

In accordance with the labor code, processing is paid on the basis of an agreement between the employee and the employer and the corresponding order. At the time of employment, it is imperative that you familiarize yourself with this item.

At the request of the employee, compensation for overtime work can be received in the form of time off. Without the will of the employees, the employer has no right to act so independently.

Recycled times must be properly documented.

Sometimes it is required to write a memo addressed to the director, which indicates the need to attract people to work beyond the allotted time. Next, you need to notify the employee about leaving the workplace by sending a notice to his name, or you can familiarize him with the report.

Then an order is issued to go to work in excess of working hours. There is no approved form for this document. It is compiled at the discretion of the organization.

It must necessarily contain the reasons for the overworked time, whom and when it is necessary to involve in work. Such an order is drawn up for each type of processing separately.

Payment for processing

The Labor Code on Recycling of Hours states that the employer must pay overtime for the first two hours of hours recycled by one and a half, and for the next time, double.

If the organization has a higher pay for this type of work, this is spelled out in the employment contracts of each employee or, possibly, in the collective documentation.

In addition, you can get time off for overworking hours. In any case, the choice is always for the employee, not the employer.

If the reworked time falls into the night, the night time is additionally paid (according to the law, it should not be less than twenty percent) and separately reworked hours.

If they fall on a weekend or a public holiday, only double size will be produced here. Such work with a shift schedule is compensated to employees based on the excess of the standard for the accounting period with the summarized accounting of work time.

In case of payment for this type of work, it is better to draw up an appropriate detailed accounting statement of the calculation. This will help organize the data process.

You can learn about what is written in the Labor Code about overtime pay from the video:

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