Should days off be paid? Work on weekends according to the Labor Code (nuances). Labor legislation on working on holidays and weekends

When you read the norms of the Labor Code regarding overtime work, as well as work on weekends, they seem extremely simple. However, in practice their use causes numerous difficulties.

What is written in the Labor Code...

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

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

Part 5 of the same Article 99 of the Labor Code of the Russian Federation states that overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year.

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

According to Article 153 of the Labor Code of the Russian Federation, work on weekends and non-working holidays is paid at least double:

• for piece workers - no less than double piece rates;
• employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;
• for employees receiving a monthly salary - in the amount of no less than a single daily or hourly rate in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly working time standard, and in an amount of at least double the hourly or daily rate in excess of the salary, if the work was produced in excess of the monthly norm.

Let's explain these rules using simple examples.

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

What is overtime work

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

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

Restrictions on overtime work

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

Overtime pay

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

Continuation of Example 3

Continuation of Example 4

Continuation of Example 2

Payment on weekends

Work on weekends and non-working holidays is paid at least double the amount:

• for piece workers - no less than double piece rates (see Example 8);
• employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate (see Example 9);
• for employees receiving a monthly salary - in the amount of no less than a single daily or hourly rate in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly working time standard, and in an amount of at least double the hourly or daily rate in excess of the salary, if the work was produced in excess of the monthly norm (see Example 10).

Using simple examples, we explained how the law works. Now let’s look at the “tasks” that are more complicated.

Are overtime and weekend work the same thing?

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

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

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

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

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

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

How to pay for overtime work and work on weekends when recording working hours?

Document fragment

Problems often arise with the payment of overtime work and work on weekends when recording working hours together. So, let's try to figure out how payment occurs using simple examples.

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

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

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

As for weekends, the relevant norm of the Labor Code of the Russian Federation we're talking about about the days off of specific employees, and not about generally accepted days off in general. In other words, if, for example, an employee’s working day falls on a Sunday, he must be paid in a single amount, but if you ask a person to go out on the day when he is scheduled to rest, then this work must be paid in double size (even if the number of hours in the accounting period does not exceed the normal number of hours).

At some enterprises, management and personnel officers sincerely believe that if a production facility keeps a summary record of working time, then a person can be forced to go on his scheduled day off, and if the number of hours in the accounting period does not go beyond normal, he can be paid such work in a single size. This approach is absolutely wrong. And if on a generally recognized day off the work of the “shift worker” is paid in a single amount, then on his own - with compensation for such injustice - in a double amount.

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

New edition of Art. 153 Labor Code of the Russian Federation

Work on a weekend or a non-working holiday is paid at least double the amount:

for piece workers - no less than double piece 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;

for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.

Specific amounts of payment for work on a day off or a non-working holiday can be established by a collective agreement, local normative act, adopted taking into account the opinion of the representative body of employees, an employment contract.

Increased payment is made to all employees for hours actually worked on a weekend or non-working holiday. If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate.

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, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

Pay on weekends and non-working days holidays creative media workers mass media, cinematography organizations, television and video filming crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these workers, approved by the Government of the Russian Federation Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be determined on the basis of a collective agreement, a local regulatory act, or an employment contract.

Commentary on Article 153 of the Labor Code of the Russian Federation

Performing work on weekends and non-working holidays in accordance with current legislation also applies to work in conditions deviating from normal ones. By general rule Working on weekends and non-working holidays is also prohibited.

Involvement of employees to work on weekends and non-working holidays is carried out with their written consent if it is necessary to perform unforeseen work, on the urgent implementation of which the normal work of the organization as a whole or its individual structural divisions or an individual entrepreneur depends in the future.

Involving employees to work on weekends and non-working holidays without their consent is permitted in the following cases:

1) to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2) to prevent accidents, destruction or damage to the employer’s property, state or municipal property;

3) to perform work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases that threaten the life or normal living conditions of the entire population or part of it.

In other cases, involvement in work on weekends and non-working holidays is permitted with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

On non-working holidays, it is allowed to carry out work, the suspension of which is impossible due to production and technical conditions (continuously operating organizations), work caused by the need to serve the population, as well as urgent repair and loading and unloading work.

Involvement of disabled people and women with children under three years of age to work on weekends and non-working holidays is allowed only if this is not prohibited for them due to health reasons in accordance with a medical certificate issued in the manner established federal laws and other regulatory legal acts Russian Federation. At the same time, disabled people and women with children under three years of age must be informed, against signature, of their right to refuse to work on a day off or a non-working holiday.

Employees are recruited to work on weekends and non-working holidays by written order of the employer.

In accordance with Article 153 of the Labor Code of the Russian Federation, work on a weekend or holiday is paid at least double the amount. Employees whose work is paid according to a time system, work on a day off or a non-working holiday are paid at double hourly or daily rates. Piece workers must be paid for products produced on a weekend or holiday at no less than double piece rates. For employees receiving a monthly salary, work on a day off or a non-working holiday is paid in the amount of no less than the daily or hourly rate in excess of the salary, and if the work was performed in excess of the monthly norm - at least double the hourly or daily rate in addition to the salary.

Collective and labor agreements may provide for higher wages on holidays. If the work falls partly on a holiday, then you are paid at an increased (double) rate only for those hours that were included in the holiday (from 0 to 24 hours). At the request of the employee, increased pay for work on holidays can be compensated by providing another day of rest, but with payment at a single rate. In this case, the day off is not subject to payment.

Remuneration for work on weekends and non-working holidays of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, professional athletes in accordance with the lists of jobs, professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be determined on the basis of a collective agreement, a local regulatory act, or an employment contract.

Another comment on Art. 153 Labor Code of the Russian Federation

1. For the procedure for being hired to work on weekends and non-working holidays, see Art. 113 of the Labor Code of the Russian Federation and commentary to it.

2. Article 153 of the Labor Code of the Russian Federation establishes two types of compensation for work on weekends and non-working holidays: increased pay and the provision of another day of rest.

The right to choose the type of compensation belongs to the employee. Since involvement in work on weekends and non-working holidays is possible only with the written consent of the employee, it is advisable to also determine the type of compensation. In the absence of a written application from the employee to provide him with another day of rest as compensation for work on weekends or non-working holidays, payment in an increased amount is made.

3. If an employee chooses increased payment, it will be paid at least twice as much. The procedure for determining the amount of payment depends on the remuneration system:

With the piecework payment system, piecework prices are applied, increased at least twice;

With a time-based payment system using hourly or daily tariff rates, the corresponding rates increase at least twice;

With a time-based wage system using monthly salaries, if work on a weekend or non-working holiday was carried out within the limits of the monthly working time standard, an additional payment is established to the official salary in the amount of no less than the hourly or daily tariff rate;

With a time-based wage system using monthly salaries, if work on a weekend or non-working holiday was carried out in excess of the monthly working time standard, an additional payment is established to the official salary in the amount of at least double the hourly or daily tariff rate.

The specific amount of payment for work on weekends or non-working holidays is established in accordance with Part 2 of Art. 153 of the Labor Code of the Russian Federation in a collective agreement, local regulatory act or in an employment contract. If this amount is not established by contract, payment should be made in accordance with Art. 153 of the Labor Code of the Russian Federation in double size.

In any case, hours actually worked on a weekend or non-working holiday are subject to increased pay.

4. When an employee chooses compensation in the form of another day of rest, the time of use of this day must be agreed upon with the employer. Using another day of rest without agreement with the employer should be considered a violation of labor discipline by the employee.

Since working on a weekend or non-working holiday deprives the employee of the opportunity to use these days for rest, for each day of such work, regardless of the number of hours actually worked, an entire additional day of rest should be provided. An additional day of rest is not subject to payment.

5. Special rules for remuneration on weekends and non-working holidays are established for creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance ( exhibiting) works of professional athletes. On the one hand, the nature of the activities of such workers and such organizations requires them to work on weekends and holidays, on the other hand, these workers are equally subject to the guarantee standards of labor legislation as others. Based on this, Part 4 of Art. 153 of the Labor Code of the Russian Federation provides that an increase in wages for these persons on weekends and non-working holidays is established by an employment contract, collective agreement or local regulations of the organization, but at the same time minimum size not limited.

• Up

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 of the 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 norms that must be observed when making calculations wages in one case or another, they 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!

It happens that an employee has to enter the workplace on a calendar or holiday day off. How to pay for such work, in what amount according to the labor code weekends and holidays are paid, the calculation procedure in 2017 is discussed below. Examples are given of calculating payment for salaried employees, piecework, hourly wages, shift work schedules and summarized recording of working hours.

As a general rule, payment for work on a non-working day is made at an increased rate. At the same time, the employee has a choice - to take a day off for a holiday or day off worked or to receive an increased salary.

Let's consider the procedure for calculating payment for various systems pay and work schedules.

The procedure for calculating payment for holidays and weekends with a salary in 2017

The first case is when the employee is paid a salary for a full month worked. How will he be paid for work on non-working days?

The monthly salary is calculated for a fully worked calendar month. If there is overtime in the form of weekends worked, then they must be paid in addition to the salary. Moreover, the amount of the additional payment depends on whether the employee took time off or not. If a day off is taken, the employee writes a statement about this before the end of the month, which records the work on the day off.

According to Rostrud, the procedure for calculating additional pay for work on holidays and weekends is similar to the procedure for calculating additional payment for overtime work. Current links to articles are provided above.

When calculating payment, you also need to take into account whether working on a weekend falls within the standard working hours for the month or not.

1. work on a holiday included in the monthly norm: additional payment is calculated as Salary multiplied by the number of hours worked on weekends and divided by the average number of days per month according to the production calendar;
2. work on a holiday not included in the monthly norm: when providing time off, the additional payment is calculated in the same way as in the case above; if time off is not taken, then the additional payment is calculated in double amount, that is, the payment calculated using the formula above is multiplied by 2.

An example of calculating payment for a salaried employee

Labor legislation obliges the company to pay double or provide another day of rest if the employee goes to work on a day off or a non-working holiday. An application from an employee about whether he will take time off must be received before the end of the month in which he returned to work on a weekend or holiday. There is no right to choose compensation if an individual an employment contract has been concluded for a period of up to two months - in this case, only double payment is provided for work on weekends and holidays.

How to pay an employee with piecework wages for work on days off and non-working holidays?
In this case, it all depends on whether the employee takes a day off or chooses double pay. If an employee takes a day off, the day worked must be paid in a single amount; the day off is not subject to payment. IN otherwise, if an employee refuses an additional day of rest, the employer is obliged to pay double the amount for the day of work or larger size, which is established by a local act of the company, a collective or labor agreement.
For example, piece workers Romashkin and Rozanov were hired on May 1, 2015. On the holiday, Romashkin and Rozanov each washed 6 cars; for washing one car, a payment of 500 rubles is provided. Romashkin chose a day off, Rozanov refused to provide an additional day off. So, Romashkin is entitled to an additional payment for work on a holiday of 500 rubles * 6 cars = 3000 rubles. Let’s assume that the company has established double payment in such cases, then Rozanov is entitled to 500 rubles * 6 cars * 2 = 6,000 rubles.

How to pay an hourly employee for work on weekends and holidays?
The procedure is similar to payment for piecework, so let’s immediately start looking at an example. Promoters Komarov and Pchelkina were brought to work on February 23, 2015 and worked for 7 hours each. The hourly tariff rate is paid in the amount of 150 rubles. Komarov refused an additional day of rest, and Pchelkina decided to take a day off. In this case, an additional payment to Komarov will be made in the amount of 150 rubles. *7 hours *2 = 2,100 rub. Pchelkina’s additional payment for work on February 23 will be 150 rubles. * 7 hours = 1,050 rub.

How to pay a salaried employee for work on weekends and holidays?
Such employees are paid for days off and holidays in addition to the established salary. The amount of the surcharge depends on the following factors:

• the employee worked within or in excess of the monthly working hours;
• Will he take an extra day off for this day?

The average monthly number of working hours is calculated using the following formula:

Example. Drivers Antonovsky, Garanin, Tikhonov, Kravchenko were required to work on a day off for 8 hours in September 2015. Antonovsky and Garanin took time off for working on a day off in September 2015, but Tikhonov and Kravchenko decided not to take time off. Tikhonov also took administrative leave for 1 day in September. The drivers' salary is 30,000 rubles. The annual working hours are 1971 hours (since 60 hours per week). Average monthly working hours 1972 hours / 12 months. = 164.25 hours
So, let’s reflect the surcharge in a tabular form:

Additional payment for work on weekends and holidays is subject to personal income tax and insurance contributions and is taken into account in labor costs in accounting and tax accounting.
The accounting entries will include the following:

Debit 70 Credit 68 - personal income tax is calculated and withheld from wages.
Debit 68 Credit 51 - Personal income tax is transferred to the budget.
Debit 20 (23, 25, 26, 44) Credit 69- accrued insurance premiums from wages.
Debit 69 - corresponding subaccount - Credit 51- insurance premiums are transferred to the budget.
Debit 70 Credit 50 (51)- the employee has been paid wages.

In conclusion, I would like to note that the specific amount of wages on weekends and holidays can be established by a collective labor agreement and local regulations of the company, which is agreed with the opinion of the representative body of employees.