How much are holidays paid? How is work on weekends and holidays paid according to the Labor Code of the Russian Federation? Overtime and working on weekends are the same thing

Work on weekends is not permitted under the Labor Code. However, there are some exceptions when employees may be required to perform work duties on weekends with or without their consent. We will talk about these cases, as well as how to pay for work on days off, in our article.

Working on a day off according to the Labor Code of the Russian Federation

Every employee has the right to rest, which is reflected in the provisions of the Constitution of the Russian Federation. In Art. 113 of the Labor Code of the Russian Federation confirms the right of employees to rest on holidays and their days off. Involving them in additional work activities is possible if consent to enter the workforce is obtained in advance. in writing. However, employees may refuse additional processing at odd times.

Work during additional hours must be documented accordingly. Necessary:

• obtain the employee’s written consent to go to work during holidays or weekends;
• familiarize the employee with the conditions of severance, including the right to refuse work in free personal time;
• notify the trade union body (if there is one);
• issue an order to perform overtime work, indicating the reasons, duration and persons involved.

Sometimes obtaining the employee's consent to perform work duties on weekends is not required. These are possible subject to availability following conditions according to Art. 113 Labor Code of the Russian Federation:

• if it is necessary to prevent the occurrence of unforeseen circumstances that could lead to catastrophic consequences, including accidents or damage to the property of the enterprise;
• the need to perform the work arose due to an emergency situation caused, among other things, natural disaster or martial law.

An exception is made for pregnant women. They cannot be involved in such work (Article 259 of the Labor Code of the Russian Federation). Other categories of employees (disabled people, women with young children under 3 years old) are involved in overtime work only with their consent. It is prohibited to use it on weekends and by minors.

Possible options for recruitment in free time must be specified in the collective agreement and other internal local acts.

Working conditions on weekends and holidays

If there is a need for overtime work, management issues an order to involve employees who have agreed to perform the work. It records the start date for overtime work on weekends. Whenever emergency situations going to work on weekends and holidays can also occur by verbal order from management (before the order is issued).

Work on weekends by disabled people or women who have children under 3 years of age is possible not only with their written consent, but also provided there are no medical contraindications to working overtime.

NOTE! If an employee works under a fixed-term employment contract lasting up to 2 months, it will not be possible to involve him in work on weekends without obtaining written consent, even in the event of an emergency (Article 290 of the Labor Code of the Russian Federation).

Pay for work on days off

Employees are entitled to compensation for the use of personal time spent working overtime. They have the right to choose:

• or take an additional day off and receive payment for work on a day off in a single amount;
• or agree to double monetary compensation based on the current tariff rate or for piecework payment (Article 153 of the Labor Code of the Russian Federation).

For those employees who are entitled to a fixed monthly salary, payment for work on weekends and holidays is made based on the daily or hourly rate, if the monthly working time standard (according to the Labor Code of the Russian Federation) is not exceeded. If the monthly working time limits are exceeded, payment for additional work on holidays and weekends is calculated at double the rate.

If an employee has requested time off, he must write a corresponding application.

The rules for calculating additional compensation for weekends and holidays do not apply to those whose regular schedule includes the possibility of working on holidays and weekends: employees with irregular working hours or shift work.

All additional conditions can be specified in internal position on wages, the procedure for filling which you will learn from the article “Regulations on remuneration of employees - sample 2018 - 2019” .

Sample consent to work on a day off

The forms of the document confirming the receipt of the employee’s consent to work extra time are not approved by law. Each enterprise has the right to develop its own form.

A sample of an employee’s written consent to work on weekends and holidays can be downloaded on our website.

Results

In some situations work activity during periods intended for rest (holidays, weekends), it is necessary to maintain normal operation of the enterprise. However, in most cases, employees must voluntarily agree to perform work duties outside of normal working hours. Additional work on weekends is prohibited for certain categories of employees (pregnant women, minors).

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

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

We pay for working days off

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

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

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

Please note that specific amounts of payment for work on a weekend or non-working holiday can be established by a collective or labor agreement, other local normative act. This means that the company has every right to decide to pay “day off” work at higher rates, for example, triple the amount.

Time off instead of "double" pay

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

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

Weekend work and taxes

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

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

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

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

According to the provisions of Article 153 of the Labor Code of the Russian Federation, for work on weekends, the employer can provide an additional day of rest, or pay double for work

For work on holidays and weekends, the employer is obliged to provide the employee with either an additional day off or double pay for work, in accordance with the provisions of Article 153 of the Labor Code of the Russian Federation. However, there are a number of nuances that we will talk about today.

How to pay for work on a weekend or holiday?

For work on a weekend or holiday, the law requires payment of at least double the amount, in this case:

• for piecework wages - at least at a double rate, in accordance with the agreement on piecework work (paragraph 2, part 1, article 153 of the Labor Code of the Russian Federation);
• when working at tariff rates (hourly and daily) - no less than double the hourly or daily rate (paragraph 3, part 1, article 153 of the Labor Code of the Russian Federation);
• In case of salary (official salary), the calculation is made on the basis of the daily (hourly) rate. There is a nuance here: if work on a weekend or holiday has become excess for the month, payment is required at double the rate, according to the generally established procedure. If the monthly production norm was not exceeded, a single amount of payment is provided for going to work on a weekend or holiday (paragraph 4, part 1, article 153 of the Labor Code of the Russian Federation).

It is worth noting that for work on holidays and weekends, the employer has the right to establish specific amounts of payment; this must be reflected in the collective agreement, employment contracts with employees and other local legal acts.

In addition to payment, an employee has the right to ask for another day of rest for going on a non-working day. This is also fixed labor legislation. In this case, the day you go to work on a weekend or holiday must be paid in a single amount, and the rest day chosen by the employee is not paid. We talked about this in our previous materials:

The convenient and functional Salary and HR program from Bukhsoft will allow you to correctly and quickly make any calculations related to the payment of wages to your company's employees.

Salary calculations for holidays and weekends in 2017 - examples

Each form of remuneration has its own calculation features, fixed by the provisions of Article 153 of the Labor Code of the Russian Federation. Let's look at these features with examples.

Calculations for piecework wages

Piece workers are expected to be paid double for work on weekends.

Confectioner Petrov baked 70 cakes in March 2017. At the same time, he went to work on March 8 (an official public holiday) and once on his day off - on Sunday. These days the pastry chef baked 10 cakes. Payment for one finished confectionery product is 500 rubles.

Wages for March excluding work on holidays and days off will be:

• 31,500 rubles = (70th edition – 7th edition) x 500 rubles.

For going to work on holidays and days off, double pay is established, in our case:

• 10,000 rubles = 500 rubles. x 10 pcs. x 2

Thus, for March Petrov should receive a salary in the amount of:

• 41,500 rubles = 31,500 rubles. + 10,000 rub.

Calculation when paying according to tariff rates

As in the case of piecework wages, the tariff system provides for double payment for work on a weekend or holiday, and calculations are made based on daily and hourly tariff rates.

Plumber Ivanov worked 22 days in January 2017; he went to work 5 times on non-working holidays: January 3, 4, 6, 7 and 8. According to the tariff system of remuneration adopted at the enterprise, a daily rate of 2,000 rubles is provided.

Without taking into account going to work on holidays, the accountant calculates Ivanov’s salary in the amount of:

• 34,000 rubles = (22 days – 5 days) x 2,000 rubles.

And for work on holidays the additional payment will be:

• 20,000 rubles = 5 days x 2000 rubles. x 2.

Thus, for January 2017, the plumber should receive a salary in the amount of:

• 54,000 rubles = 34,000 rubles. + 20,000 rub.

Calculations look different for hourly wages according to the accepted tariff system.

Electrician Sidorov worked 160 hours in March, of which he worked 14 hours on his days off - Saturday and Sunday. At the enterprise, the rate for an hour of work is 250 rubles.

Without taking into account work on weekends, an electrician should be paid a salary in the amount of:

• 36,500 rubles = 160 hours – 14 hours x 250 rubles.

For work on weekends, an additional payment is expected in the amount of:

• 7,000 rubles = 14 hours x 250 rubles. x 2

Sidorov's total earnings for March will be:

• 43,500 rubles =36,500 rubles+7,000 rubles.

Calculation under the salary system

The wages of salaried employees depend on three components:

• salary size;
• amount of time worked in a month;
• the rate (part of the salary) is daily or hourly.

Here, one of the important conditions for remuneration on a non-working day is the daily or hourly rate. The legislation does not define specific methods for calculating these rates, so accountants use several methods:

• the employee’s monthly salary is divided by the standard time per month according to the production calendar;
• the monthly salary is divided by the standard time according to the individual schedule established for the employee;
• annual salaries are summed up and divided by the standard time that the employee must work for the calendar year.

Based on the above methods, payment for work on rest days and holidays is calculated, including a double rate for work on a non-working day plus a monthly salary.

Let's look at one example:

Turner Smirnov receives a salary of 42,000 rubles. In April 2017, he worked 21 days, of which he went to work one day on Saturday - his day off. The standard working time in April, according to the production calendar, is 20 days. It turns out that the turner overworked one day, for which the amount of compensation should be doubled:

• 2,000 rubles = 42,000 rubles. / 21 day

Additional payment for leaving on a non-working day:

• 4,000 rubles = 1 x 2,000 rubles. x 2

Wages for April will be:

• 46,000 rubles = 42,000 rubles. + 4,000 rub.

Tax accounting of wages for weekends and holidays

According to the provisions of Article 128 of the Labor Code of the Russian Federation, remuneration for work on holidays and weekends is included in the remuneration system, which means it constitutes the economic benefit of the employee and is subject to personal income tax, and for the employer it is also subject to insurance contributions.

In addition, wages for working on weekends as part of the salary are included in expenses when calculating income tax.

When paying double on non-working days, according to local regulations legal acts, the company has the right to take these amounts into account in expenses in order to reduce the income tax base. If payment for work on holidays and weekends is made in excess of the norms established by labor legislation and approved by a collective agreement or labor agreement with a specific employee, then these costs are not grounds for reducing the tax base for the profit tax (clause 21 of Article 270 of the Tax Code of the Russian Federation). However, in any case, all payments are subject to personal income tax withholding and insurance contributions.

So, today we will be interested in the principle of remuneration on non-working holidays, as well as weekends. After all, no one will simply work hard when everyone has the right to rest. This means that employees need to be rewarded somehow. This is written in Art. 153 (Labor Code Russian Federation). It is he who will help us understand today's issue. In general, wages are a difficult moment. And it requires certain knowledge of employees so that they do not get deceived. Yes, in Russia the norms provided for in Art. 153 RF TC. But they do happen. And conscientious organizations will never go against the rules.

From payment and activity

The thing is that the main feature of payment on non-working days, holidays, and weekends is the dependence of exact calculations on how exactly your salary is calculated. That is, you will have to pay special attention to this factor. You can’t just go ahead and say exactly how your salary will be paid for the days you work. Several factors will need to be taken into account.

The second point is your activity. In some cases, according to Art. 153 of the Labor Code, payment for non-working days and weekends is not allocated at all. Either it is not compensated, or it has some peculiarities. So again, quickly drawing a conclusion about the amount you are entitled to will not be so easy. But if you carefully study the paragraphs of Art. 153, you can get answers to all your questions. What do you need to prepare for?

Typical case

For example, to the most common scenario. The point is that, according to Art. 125 of the Labor Code of the Russian Federation, payment for non-working holidays, as well as weekends, is made at double the rate. That is, if, for a number of reasons, you went to work when you were not supposed to, you can demand double pay. Of course, only for those days that you worked on holidays and weekends. The rest of the time is paid according to the usual scheme. This is exactly what modern Russian legislation says. True, the law has certain features. Everyone needs to know about them.

Piece workers

For example, you can often find piecework wages. Such workers also have their own payment rules. They, as you might guess, differ little from the generally accepted norm.

So, if you believe the text of Art. 153 of the Labor Code of the Russian Federation (with or without comments), then piece workers also receive double pay. More precisely, it is charged at a double rate. This method is also called piecework double pricing. If you are offered work on a weekend or holiday at regular rates, you have every right to refuse it. This is a direct violation of your rights.

Daytime and hourly

What to do if only daily and hourly rates are used in calculations? Everything is also easy and simple. If you look at the text of our article today, you will notice what is written there regarding this issue.

Employees who work at daily or hourly rates must receive at least double their salary for time worked on a weekend or holiday. It is quite possible to earn more, but less is, again, a direct violation of the rights and the Labor Code of the Russian Federation. You can demand that holidays and weekends be paid at least at double rates. And it doesn’t matter whether they are daily or hourly.

When processing

It often turns out that working on holidays and weekends means overwork. Such work should also be paid decently. And not only in the form of salary. This process has its own characteristics. And they, of course, are spelled out in Art. 153 (Labor Code of the Russian Federation).

The thing is that employees who remain at work on weekends and non-working holidays should receive not only double wages. When it comes to overtime, they are required to be paid double the salary above the base salary. Depending on what kind of calculation you have - hourly or daily, the amount will vary. Many citizens note that sometimes paying by the hour is much more profitable than by the day. But this is not written in the laws.

Culture and media

Well, special attention should be paid to citizens who are engaged in the fields of cultural and organizational activities, as well as in the media and journalism. These people usually work not as established by the rules, but when necessary. As a matter of fact, their salaries are also calculated according to different principles. And remuneration on non-working days, as well as on holidays, has several features.

Firstly, as has already been said, all work in our current case must be paid in double amounts. Just not always. At certain circumstances an increase of several times is possible.

Secondly, citizens who work at exhibitions, organize events, and also work in the media and journalism usually pay special attention to the signed employment contract. And it is right. It is there that the basic rules that must be observed are prescribed. Payment on non-working holidays and weekends is included here. Just look at what conditions were set in this or that case. This is where the norms provided for in Art. 153 (Labor Code of the Russian Federation).

Agreement

Another feature provided for by our current law is, as in the previous case, an employment contract. Often, it is there that the standards that are laid down for calculating wages on non-working days or holidays are prescribed.

It does not matter what agreement was concluded - collective or not. The fact remains: all the rules that must be observed when calculating wages in one case or another are specified in the contract. The main thing is to pay attention to the fact that on weekends and holidays you should in any case receive a salary of at least double the amount. If such a clause is not provided, think about the employer’s integrity. According to modern legislation of the Russian Federation, double pay is the minimum for employees who work when they should not.

Day off

Art. 153 of the Labor Code of the Russian Federation also provides special cases. For example, how will an employee be paid if he wants to rest for a day worked at another time. There are different rules for this. They are extremely easy to understand.

After all, if an employee takes time off for a weekend or holiday worked in a different period of time, he will not see any double salary. It turns out that work time will be paid only as it should be on a regular day. And the holiday will simply be postponed for you. It will be as if one time period is being replaced by another. And in this case you have no right to demand double salary. Only if otherwise specified in the employment contract. In practice, there were almost no such cases.

Peculiarities

In 2016, some features regarding specific employees became known. And they have already entered into legal force. Maybe everything will change, but for now there is no talk of this. For example, it is worth noting that employees who are associated with the preparation and organization of events for the FIFA World Cup in 2018 and the Confederations Cup in 2017 do not have any special features of remuneration on weekends and holidays (non-working days). That is, to them art. 153 has nothing to do with it.

What does it mean? Receipt of salary will occur according to the usual principle, which is usually done. That is, a one-time size and nothing more. Only if the labor contract specifies the specifics of wage calculation will they be observed. In principle, it is not yet known whether these norms will continue to apply. But for now they are the ones we should rely on.

As you can see, Art. has many nuances. 153 Labor Code of the Russian Federation. Payment for holidays and weekends, according to it, has several features. But it still remains simple for citizens to understand. Remember the main rule - you have the right to double salary if you do not want to replace a worked day with a day off in another period of time. If your rights are violated, do not be afraid to file a complaint. It’s not just that there are laws in the Russian Federation!

Working on a weekend or holiday is prohibited by law. But sometimes managers have to call employees to urgently complete work during this period.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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How is payroll calculated in this case? What should a HR specialist know? You will find out the answers to these questions in the publication.

Regulatory documents:

• Labor Code of the Russian Federation, articles: 99, 153, 112, 153, 164;
• Order of the Ministry of Health and Social Development of Russia N 588n;
• Letter of the Ministry of Finance of Russia dated N 03-04-06-01/174.

Documents can be downloaded on our website:

What does Russian legislation say?

The Labor Code states that overtime work is activity carried out by order of the manager outside the standard time.

Involvement is possible only upon receipt of the employee’s written consent and compliance with two conditions:

• duration does not exceed 4 hours/day and 120 hours/year (for each employee);
• payment is made at an increased rate, rates and nuances are specified in local documentation.

By law, all employees are entitled to rest at the following intervals:

• 2 days/week – with a five-day working week;
• 1 day/week – with a six-day work schedule.

Sunday is considered a general day off, and the second day is determined by the organization. Usually they follow one after another.

This point must be specified in local documents.

The Labor Code classifies non-working days and holidays as:

• New Year holidays and Christmas, falling during the period from January 1-8;
• Defender of the Fatherland Day;
• International Women's Day;
• Spring and Labor Day - May 1;
• Victory Day – May 9;
• Russia Day – June 12;
• National Unity Day – November 4th.

Sometimes it happens that a holiday falls on a weekend. Then the rest is transferred to weekdays.

If employees did not fulfill their duties during this period, they are paid financial compensation.

In practice, there are various situations that force managers to call their subordinates after hours.

The reason may be:

• The need to complete work that was interrupted due to technical problems.
• Malfunction or breakdown of equipment that negatively affects operations large quantity employees.
• In shift work, if the performance of the employee’s duties does not allow for a break.

Consent to perform overtime work is not required if:

• it is necessary to immediately eliminate the consequences of emergency incidents or prevent the likelihood of their occurrence;
• it is necessary to carry out restoration work to ensure gas, water, body supply, communications or lighting systems;
• another situation has arisen that threatens life and normal conditions population residence.

How is an employee's return to work processed?

To avoid conflicts, including regarding the calculation of payments, all documents should be completed correctly.

The personnel officer must prepare:

• Notice of involvement in overtime work, which specifies all tasks and requirements. For certain categories of citizens, it is necessary to remind about the right to refuse recycling.
• An order to involve an employee in fulfilling obligations during non-working hours. The form of the document can be free, but you will need to indicate the reasons for the decision, overtime hours, form of compensation, amount of additional payment and other information.
• Record the fact of overtime work in the timesheet. If it is necessary to note attendance/absenteeism for work, overtime is reflected in a separate column. In the corresponding cells the code “I” is entered with the duration of work according to the standards (8 hours), and the duration is indicated in the “Overtime” column.

Examples of documents:

How is work on weekdays “weekends” paid?

The table shows the specifics of wages on weekends and non-working days for different categories of employees. This information is regulated by the Labor Code.

At the request of the employee, monetary remuneration can be replaced with an additional day of rest.

It is not paid and is not taken into account when determining the duration.

In such a situation, “Weekend” weekdays are reimbursed in a single amount.

Procedure for calculation and accrual

The amount of remuneration depends on the category of employee.

Let's look at how income is calculated for those who work on a salary basis:

Salary out=(Salary/Chr) x Ch(neg.) x 2

• ZPout. – additional funds;
• Chr. – number of working hours in the billing period;
• Chotr. – additional time worked (in hours).

For hourly workers, the calculation procedure is simpler:

Salary out = TARIFF x Chotr. x 2

The cost of one day of work is determined as follows:

Salary out=(Salary/Dr.p.)*Dotr*2

• Dr.p. – number of days in the billing period;
• Dr. – days worked on a weekend or holiday.

Example:

Due to the occurrence of an unforeseen incident at the Sokol company, engineer N.V. Streltsov was involved in performing his duties on a day off - June 26, 2019. The work was carried out in excess of the norm established for the month. Duration was 7 hours, salary 42,000 rubles.

The cash reward for Sunday will be:

An employee's increased salary is taken into account when determining the tax base required for deduction of income tax.

According to the financial department, such a salary is not compensation from the employer, therefore it is subject to and also subject to insurance contributions.

What nuances need to be taken into account when paying for labor?

Federal executive authorities have established the length of time that is the norm. The limit is 40 hours per week.

If the indicator is exceeded, the employer pays overtime.

Example:

The company Coral LLC keeps summarized records of working hours. In Electronics engineer G.V. Kutepov worked 170 hours in June. According to the production calendar, the norm is 168 hours. This means that the employee overworked 2 hours, for which the employer is obliged to pay overtime.

Pay for night shifts (from 22:00 to 06:00) is always increased, especially on non-working days or holidays. Cash reward is provided in double amount.

Additional payments included in the collective agreement are also made. When an employee goes on a business trip, the requirements are similar.

Workers' Compensation

Working on holidays or weekends is associated with a reduction in rest time and increased effort.