Home Diseases Payment procedure for work on holidays. Recycling on the pre-holiday day. How is work paid on weekends and non-working holidays?

Payment procedure for work on holidays. Recycling on the pre-holiday day. How is work paid on weekends and non-working holidays?

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 having employees 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 carry out 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 norm of working time for certain calendar periods (month, quarter, year) depending on the established duration of working time per week is determined by the federal executive body.” 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, those hours by which working hours are reduced on the eve of non-working holidays are subtracted from the resulting number of hours.
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 the production calendar for 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 employee’s salary will be:
30,000 + 1887 = 31,887 rubles.

Please note that specific amounts of payment for work on a day off or a non-working holiday may be established by a collective or labor agreement or other local regulation. 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, remuneration for work on a weekend or holiday is not of a compensatory nature, then insurance premiums must also be charged on it.

B.A. Chizhov, Deputy Head of the Office Management Department of the Administration of the Federal Service for Labor and Employment, State Councilor of the Russian Federation, Class II

Overtime is work that is performed by an employee at the initiative of the employer outside the established duration of 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 done 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

Payment for work on a day off - Labor Code regulates this issue in Art. 153 Labor Code of the Russian Federation. Work on these days is prohibited by law and is possible only in exceptional situations. A special payment procedure is an additional guarantee of workers’ right to rest.

In what situations is it possible to work on weekends and non-working holidays?

Art. 113 of the Labor Code of the Russian Federation prohibits calling citizens to work on weekends and holidays. This is the framework that employers should build upon. The purpose of this legislative provision is proper rest for workers and care for the health of citizens. Exceptions are allowed if the following conditions are simultaneously met:

availability of employee consent;
taking into account the opinion of the trade union (if any);
the occurrence of urgent work, the implementation of which determines the further activities of the company.

In some situations, the law allows employees to be called to work on their days off without their consent. In particular, work on weekends aimed at preventing accidents is allowed. It is also possible to call employees to prevent dangerous situations and loss of property. In a situation of emergency or martial law, a threat to the entire population of Russia or part of it, the employer can also attract employees on weekends without their consent. Exceptions to this rule include disabled people, pregnant women and employees with young children. The legislation gives them the right to refuse such work and sets an additional condition for being hired on weekends and holidays: a medical certificate does not prohibit the employee from being involved in work on these days.

When inviting employees to work on weekends, you need to understand How is a day off paid according to the Labor Code?. This is necessary for fair calculation of salaries for employees called to work on weekends.

How is work on a day off paid according to the Labor Code of the Russian Federation?

Let's consider a question like payment for work on a holiday - Labor Code of the Russian Federation requires the employer to pay double (Article 153 of the Labor Code of the Russian Federation) or provide the employee with additional unpaid rest at another time. The employee can independently choose the appropriate compensation option.

Double pay on weekends— monetary compensation for lack of proper rest. Features of the calculation depend on the system adopted in the organization and the amount of time worked . Payment on holidays according to the Labor Code(Part 1 of Article 153) is carried out as follows:

with a piece-rate system, an employee can qualify for payments at double rates;
in organizations where salaries are calculated according to tariff rates, payment on weekends according to the Labor Code produced at double tariffs;
employees who receive a monthly salary and have worked weekend hours within the normal range for the month can count on a single rate per day or hour as a supplement to their salary;
those who performed their labor functions on weekends more than the norm for the month can count on a double rate on top of their salary.

Payment on days off is double in accordance with the internal regulations of the organization

The employer can set the rules independently. In doing so, he must be guided by Art. 8 of the Labor Code of the Russian Federation, which prohibits worsening the position of employees by local acts of a legal entity in comparison with federal legislation. Pay for work on days off in such a situation, it can only be changed upward, for example, the employer has the right to set payment in triple the amount or more.

In what cases is an additional day of rest granted for working on weekends?

Additional rest is another option for compensation for the provisions provided for in Part 3 of Art. 153 Labor Code of the Russian Federation. The conditions for its provision are as follows:

As Rostrud notes in the letter “On granting time off to an employee...” dated October 31, 2008 No. 5917-T3, the duration of additional rest does not depend on the time that the employee actually worked on his day off. For example, an employee worked on January 2 for 3 hours. In this case, he has the right to a full day off. An employee can apply for time off in any month. The main thing is to write an application in advance requesting additional rest instead of double payment for work on weekends and holidays.

After receiving an application from an employee to replace double pay with an additional day of rest, a corresponding order is issued. It indicates the details of the parties, the grounds for granting time off and the date. The employer can also formalize the provision of time off in the form of a resolution on the application.

We arrange work on weekends and holidays

Download the order form

Part 8 art. 113 of the Labor Code of the Russian Federation requires that employees be required to work on weekends in writing. The decision is made by the employer based on the needs of the company and the characteristics of the labor process in the organization.

In large organizations, it is advisable for department heads to draw up a memo addressed to the manager, consisting of names and positions, indicating the reasons for attracting employees to additional work. Subsequently, based on the reports, the boss decides on the advisability of calling employees to work on a day off.

The employer's decision is formalized in the form of an order. The legislation does not provide for a unified form of the order, therefore it is drawn up in accordance with the rules and norms of personnel records management adopted by the company. But in any case, the document must indicate:

goals of work on weekends;
dates of additional labor;
ways to compensate for working on weekends.

Employees should be familiarized with the document in advance and signed.

Additional holiday pay according to the Labor Code 2015-2016 and strict rules for engaging in work on these days are important guarantees for employees, protecting them from abuse by management and providing them with adequate rest. It is important to remember that unless otherwise provided by local acts of the organization, double holiday pay simultaneously with time off not allowed.

They clearly describe which days are counted on weekends, and which ones festive.

Days off are considered to be those days on which the employee is given his legal right to rest. Usually one of these days is Sunday.

With a five-day work week, they can be Saturday And Sunday, with six days - only Sunday. But, depending on the type of activity of the enterprise and its internal rules, the days may vary, and they may fall on weekdays.

Holidays are those dates for which a state or religious holiday is legally established. When a holiday and a day off overlap each other, the latter is transferred to next business day after the holiday.

Involve employees to work on weekends and holidays forbidden. But there are a number of cases when this allowed. They will be written about separately.

Minimum required documents

If there is a need to attract an employee on weekends or holidays, then it is necessary to draw up some set of documents which this employee must subscribe.

Overtime on holidays

First, it’s worth defining what overtime work is. This is a type of work in which the worker recycles your normal hours.

This is discussed in more detail in.

When drawing up a notice of employment on a day off, the employer can specify from an employee desired shape compensation for lost rest time: payment or time off.

At the same time, for legislation it is completely doesn't matter, how long the employee worked when going to work on a weekend or holiday: an hour or the entire shift. Time off is provided for all day.

Labor Code not provided proportional dependence of the duration of time off on the duration of work on a day off.

It is very important for employees to understand that going out on holidays is still will be paid or they will be provided another day off day.

Many employees are clearly impressed by this policy of our state: it gives opportunity to earn a little more than usual or not being present at the workplace on a day when the employee needs to be elsewhere.

Thus, thanks to the Labor Code, work on non-working days is not an infringement of rights workers.

In any case, company employees and HR department specialists need to understand this issue so that later at the company there were no unpleasant situations related to employees receiving wages that are far from expected.

Finally, watch a useful video on the topic.

Sometimes production needs force a person to go to work and perform official duties on his day off or on a holiday (although breaks for such work remain standard, described in the article at the link). Payment for such work, according to the Labor Code of the Russian Federation, is made at a different increased rate.

To what extent holidays are paid and how this provision is regulated, read our article.

Working on a day off article of the Labor Code of the Russian Federation

By law, each employee has an 8-hour working day and, accordingly, a 40-hour working week. Anything beyond these numbers is either overtime, or work on weekends, and sometimes a gross violation of rights.

Sometimes circumstances are such that an employee’s time off on a non-working day is very necessary. And the reasons behind the urgency cannot wait until after the holidays. In this case, the employer is forced to organize the work of employees outside working hours.

The most common reasons for this phenomenon are:

Accidents that require immediate elimination;
Urgent repair of production facilities;
Failure to fulfill volumes within the time limits set by the customer;
Additional orders, the execution of which is possible only with additional outputs or overtime work;
Other reasons.

How is work on weekends paid?

According to the Labor Code, for going out on a day off, a person is entitled to at least double pay. Thus, for individuals whose salary is based on piecework, the employer is obliged to pay double rates for work on weekends.

For persons working on an hourly basis or having an official salary, such work is paid at double the hourly rate or double the daily rate.

Also, Labor Code articles guarantee the opportunity to take time off. However, there is one caveat here: if the employee chooses time off, then payment for the non-working shift will be made at the standard rate.

In general, you decide whether to pay or take time off yourself.

The tariff for work on days off at each enterprise is approved by a collective labor agreement or regulatory act. Such documents are approved taking into account the interests of workers, in agreement with the organization, which is a representative body of workers.

Work on holidays pay

Working out on a holiday is also regulated by the Labor Code of the Russian Federation. The size of the tariff for performing work on non-working days also cannot be lower than double payment, both with the piecework and with the hourly wage system (hourly wages).

Also, an employee may be given time off for a holiday. You can arrange it when the need arises, but in this case, payment for the holiday will be made at the standard rate.

More details about this can be found in Article 153 of the Labor Code of the Russian Federation, “Payment for work on weekends and non-working holidays.”

Sample order for work on holidays and weekends

If the enterprise has an urgent need for employees to leave on non-working days, the manager is obliged to draw up an order.

The order must indicate: the date, the reasons why employees are required to leave, and also the approved amount of payment for this time. Based on the order, the accountant will accrue wages for the specified days at an increased rate.

A sample of such a document can be found at the following link:

Payment for holidays during a shift work schedule

If the company has a shift schedule, then there are some peculiarities when paying for holidays. So, in enterprises with continuous production, payment for going out on a non-working day according to the calendar, but the worker according to a shift schedule, is made at double the rate.

But if the number of hours worked does not exceed the number established by law, then the employee will not be able to take time off during this time.

Construction work on weekends is required by law

Many residents of multi-storey buildings in various cities and regions of the Russian Federation will be interested to know what the law thinks about carrying out repair work in their own apartments. This information will be especially relevant for those who have noisy neighbors who have been doing renovations for years.

Today in the Russian Federation there is no single law that would regulate the repair and construction of high-rise buildings by residents. Therefore, the time frame may differ in Moscow and St. Petersburg from other regions.

So, in particular, in the city of Moscow, legislation prohibits repair work on weekends, and on weekdays it must begin no earlier than 9 am and end by 7 pm. The law also prohibits the use of construction tools that produce strong noise and vibration.

The total duration of repairs in the apartment should not exceed 4 months. If renovations and construction continue, a special permit is required.

Trying to come to a common denominator across regions, the rules for renovation in an apartment can be combined into the following:

There is a ban on repairs on weekends and holidays.
On normal days of the week, repairs begin no earlier than 9 a.m. and end no later than 7 p.m.
Repairs cannot last more than 6 hours a day. During the specified time, at least an hour break is required.
Construction should not last more than 3 calendar months.
The permissible noise level is no more than 40 dB. If neighbors violate the established order, this may serve as a reason to contact law enforcement agencies.

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 of payment calculations are given for employees on a salary basis, with piecework, hourly pay, with a shift schedule 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 different payment systems 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.

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;
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.