How to mark work on a day off on your timesheet. Designations and codes in the time sheet. Weekly uninterrupted rest for workers

Many employees need time off during their career. However, often HR officers cannot accurately reflect such a day off in the time sheet, incorrectly indicating the digital or letter designation. How to reflect the days of compensatory leave on the timesheet, depending on the basis for their provision.

Read also the article - How to indicate vacation at your own expense on your time sheet.

What is a time sheet

01/05/04 according to the government decree Russian Federation, which was founded by the Department of State Statistics on labor issues, an official sample report card is provided. This document is necessary to enter data on the hours worked by workers.

with regular payroll;
in the case of using automatic accounting (controlling arrivals and departures);

The administration of the enterprise is obliged to draw up a time sheet for all employees of the enterprise, including management, recording attendance and deviations from them. Time off refers to the latter.

The designation is used in the form of an alphabetic or digital code, based on Russian legislation. Without the possibility of changing or replacing the proper numbers and letters.

Possible designations for time off:

code 28 or HB - means the provision of time off for work on a non-working day or overtime work, in the bottom line where the hours are indicated, nothing is entered;
code 27 or OB - indicates time off for donation; hours in the lower part are also not provided;
code 16 or DO - this designation is used when an employee is given a day off without pay (at his own expense) with the permission of the employer;
code 17 or OZ - the designation on the report card is used when a day off at one’s own expense is provided by law.

Sample designation time off for overtime work in the T-12 report card:

Sample designation time off for donation in report card T-13:

Who is granted time off and when?

What is time off?

It's a day off. As a rule, it is taken without pay for one or more days during a period other than the annual main leave. Which staff members can take time off? According to the Labor Code of the Russian Federation, a day off is provided to:

On account of work on a day off or a holiday (Article 113 of the Labor Code – hereinafter referred to as the Code);
Those who have worked overtime (Article 299 of the Code) so that these days do not fall within work shifts;
Those undergoing a medical examination in personal time (Article 185 of the Code);
Personnel who are on duty at work, in accordance with Resolution No. 233 of April 2, 1954 “On Duty.”
Those who were on business trips and spent private time traveling to their destination;
Employees who donated blood.
Certain categories of citizens - pensioners, people raising disabled children, in the event of the death of a loved one, during marriage - are provided with additional unpaid days of rest.
To any employee at his request in agreement with the employer.

I came across an interesting shop, choose. About six months ago. Then I was looking for ultraviolet filters, a store

Kayaking

Since ancient times, humanity has come up with various means of transportation. At first it was chariots and carriages, later ships and planes, not so long ago cars appeared, but in the modern world you can ride

Hiking in the Carpathians

Mountains are not only a place where you can fully experience all the greatness and beauty of nature, but also a place where you can get to know yourself better and understand something. People are increasingly coming here on vacation

Product photography for online stores Today, professional photo shooting using modern equipment for commercial purposes has already become commonplace, as commonplace as, for example, the use of electronic means

When is the best time to travel to Europe? When is the best time to travel to Europe? Europe is very popular among travelers from the CIS countries due to its geographical proximity. This part of the world is rich in climate diversity

Looking for air tickets from Ukraine to Kyiv to any city in Europe and the world - go to aviakassa.net When planning to travel by plane, it is important to know in advance all the intricacies and possible difficulties of purchasing an air ticket at an affordable price. In order not to spoil your trip, it is better to use the services

Repertoire of the Mariinsky Theater If you have signed up to become a theatergoer, you should definitely visit what is perhaps the most famous theater in Russia – the Mariinsky. It is not only the oldest, but also the largest theater. It's here yet

Room for an hour in Moscow On at the moment hotels with hourly rates in Moscow are in great demand. After all this service convenient at any time of the year. Not only city residents, but also guests of the capital can use the room for an hour.

The employer may issue an order to provide employees with an additional day off and pay for it. Since the Labor Code does not establish a mechanism for paying for such a day, Rostrud believes that it should be paid in the amount of average earnings (letter dated December 19, 2007 No. 5202-6-0).

For more details on this, see the materials in the justification.

The rationale for this position is given below in the materials of the “Personnel System” .

Article: The employer declared a day off

“The employer decided to organize a holiday on the occasion of the company’s anniversary, making this day a day off. Read the article on how to formalize such a decision without violating labor laws.

In accordance with Article 106 of the Labor Code, rest time is the time during which the employee is free from performing work duties and which he can use at his own discretion.

Among the types of recreation in Article 107 of the TCRF, in particular, the following are named:

Weekends (weekly uninterrupted rest);

Non-working holidays;

Vacations.*

DAY OFF FROM EMPLOYER AND RIGHTS OF EMPLOYEES

Labor legislation defines the rights of workers. Let's consider which of them require special attention if the employer declares a day off.

Right to weekly uninterrupted rest

According to Part 1 of Article 111 of the Labor Code, the employer is obliged to provide all employees with days off (weekly uninterrupted rest).

The duration of weekly continuous rest cannot be less than 42 hours (Article 110 of the Labor Code of the Russian Federation). That is, from the end of work on the eve of the weekend to the start of work (shift) on the next working day after the weekend, at least 42 hours must pass.

Right to work and salary

Having concluded employment contract, the employer undertakes to realize the employee’s right to work and payment. If the employer provides employees with an additional day off in addition to the days off established by the internal labor regulations or the individual (collective) work schedule, they are not able to fulfill the standard working time. This entails a corresponding decrease wages.*

EXTRA DAY OFF AT THE ACCOUNT OF WORKING DAY

An employer can provide an additional day off at the expense of one day of work.

Weekly uninterrupted rest for workers

By providing an extra day off instead of a day of work, the employer does not violate the rights of employees to weekly uninterrupted rest. The total duration of continuous rest does not decrease. If an additional day off is added to Saturday or Sunday, it even increases.

Pay per day off

When the actual time worked decreases, employees lose wages if they are assigned a time-based wage system. To prevent loss of earnings, the employer must provide payment for a day of rest instead of work.*

Let's consider options for providing an additional day off without violating the employee's right to work and earnings.

Unearned average earnings and income taxes. Rostrud specialists advise employers to keep employees the average salary for the additional day off provided in exchange for a working day (letter dated December 19, 2007 No. 5202-6-0).

When calculating average earnings for an additional day off, workers will hardly notice the difference in the total amount of accruals for the month. In contrast, the employer will feel this difference when calculating income tax.

When paying for an additional day off in the amount of average earnings, the amount accrued for this day will not reduce the taxable base for income tax.

In accordance with paragraph 6 of Article 255 of the Tax Code, only the amount of average earnings accrued to employees, retained in cases provided for by labor legislation, can be classified as labor costs for profit tax purposes.*

If you reduce the working hours. Using internal regulations (individual or collective work schedules), the employer can establish a standard working time that differs from the standard specified in the production calendar. It can be reduced in advance taking into account the planned additional days off. For example, for 2012, determine the standard working hours not as 1986, but as 1962 (1986 hours - 24 hours). In this case, the cost per unit of working time (hour) will be higher. With a salary of 20,000 rubles. the average annual cost of an hour of work will be 122.32 rubles. (20,000 rubles: 1962 hours × 12 months) instead of 120.85 rubles. (RUB 20,000: 1986 hours × 12 months).

Then the day off provided for by the internal labor regulations (work and rest schedules) does not need to be paid separately, and the entire amount of wages accrued to employees reduces the taxable base for income tax.

What to put on the report card

In the working time sheet (form No. T-12), approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1, an additional paid day off can be marked with the letter code “OV” or the digital “27”.

Considering that the situation is non-standard, the employer can develop and approve by order his own unique code to indicate an additional day off in the work time sheet, “pulling” a certain payment procedure for this day to the symbol.

How to take a day off instead of a working day

If the employer provides an additional day off annually, a provision regarding this, linked to a reduction in working hours, should be enshrined in the internal labor regulations.* See a fragment of this document below.

Fragment of the Internal Labor Regulations Section VIII. Working hours and rest times

In accordance with the norms of Part 2 of Article 74 of the Labor Code, the employer is obliged to notify the employee in writing no later than two months in advance about upcoming changes to the terms of the employment contract, as well as their reasons.

Note that, according to Part 2 of Article 57 of the Labor Code, the terms of remuneration, including the size of the tariff rate or salary of the employee, are mandatory conditions employment contract.

Changes to internal labor regulations are formalized by order. For a sample order to amend the internal labor regulations, see below.

Sample order to amend the Internal Labor Regulations

One-time additional day off

If the decision to provide an additional day off is of a single nature, it is formalized by an order in any form.

Payment for a one-time additional day of rest. The order should stipulate that the time off provided is subject to payment.

Since the Labor Code does not establish a mechanism for paying for such a day, Rostrud believes that it should be paid in the amount of average earnings (letter dated December 19, 2007 No. 5202-6-0).

The average earnings to pay for an additional day of rest will be calculated in accordance with the norms of Article 139 of the Labor Code and the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

Income tax. The average earnings retained by the employee for this day will not reduce the taxable base for income tax. Only the amount of average earnings retained in cases provided for by the labor legislation of the Russian Federation (clause 6 of Article 255 of the NKRF) can be classified as labor costs for profit tax purposes.*

A DAY OFF INSTEAD OF ANOTHER REST DAY

The employer is always tempted not to reduce the standard working time, but to declare a day off on a certain day instead of another day of rest for employees, for example:

Instead of another day off;

Vacation days;

A day of rest, which is provided to employees who worked on a day off, and in other cases provided for by labor legislation.

Let's figure out whether the employer has such a right and whether it is worth using it.

Day off instead of day off

According to Part 5 of Article 112 of the Labor Code, the right to postpone weekends to other days is granted only to the Government of the Russian Federation.

The transfer of days is carried out for the purpose of rational use by employees of weekends and non-working holidays. As a rule, due to such a transfer, the duration of weekly uninterrupted rest only increases, and does not shorten. At the same time, regulatory legal act The Government of the Russian Federation officially publishes the transfer no later than a month before the start of the corresponding calendar year.

Let's say the day of rest will be moved from Saturday or Sunday to a weekday. In this case, there is a danger that the actual duration of weekly uninterrupted rest for workers will be reduced to less than 42 hours. This can happen if a working day in the middle of the week is declared a day off. This is a direct violation of workers' right to rest.

The entire team is on paid leave

An employer can provide employees with additional time off by reducing the duration of their annual paid leave. To do this, you only need the consent of all employees of the enterprise. However, this option is the most labor-intensive and can be used in companies with a small number of employees.

All employees will need to apply for one day of leave. You will have to fill out an order for each employee, a calculation note for the provision of vacation, and pay employees no later than three days' vacation pay for that day.

Vacation without pay

It is unlikely that employees will be happy with the prospect of taking time off without pay at the whim of the employer. But this option is possible with the unconditional consent of each employee. The procedure and grounds for granting leave without pay are established in Article 128 of the Labor Code.

Personal statement for personal reasons. Each employee can write an application addressed to the employer requesting leave for family reasons or other valid reasons.

Order. The employer, based on statements from employees, will issue an appropriate order for each employee in form No. T-6, which was approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

Minus salary and vacation time. However, by agreeing to an additional day off at his own expense, the employee loses in wages and more. If during the working year he took leave without pay for more than 14 calendar days, his start date for the next working year is shifted.

Insurance period for pension. Also, the day of unpaid leave is not taken into account when calculating insurance period in the compulsory pension insurance system.

Rest day for working on a day off

By agreement with employees, the employer can provide them with a day of rest for work on the day off established for them (Part 3 of Article 153 of the Labor Code of the Russian Federation). For example, employees will work on Saturday, May 26, and will be asked to have a rest day on May 28 (Monday). Considering that employees will rest on May 27 and May 28, the employer does not violate the norm of Article 110 of the Labor Code of the Russian Federation on the duration of weekly continuous rest.

An offer to work on a day off. The employer must send each employee an offer to work on a day off, indicating what benefits the employee will receive.

Employee consent. Involvement in work on weekends 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 (Part 5 of Article 113 of the Labor Code of the Russian Federation).

Order. Having received the consent of the employees, the employer must formalize the transfer of the day off by appropriate order.

Disabled workers and women with children under three years of age should be informed, against signature, of their right to refuse to work on a day off (Part 7, Article 113 of the Labor Code of the Russian Federation).

Payment. In this case, work on a day off for employees (May 26, Saturday) will be paid in a single amount, and the day of rest - May 28 (an additional day off) will not be paid (letter of Rostrud dated October 31, 2008 No. 5917-TZ).

What to indicate on the report card. In the working time sheet, another day of rest granted for work on a day off is indicated by the letter code “NV” or the numeric “28”.

A similar complete registration is carried out when employees are on maternity leave (P), on parental leave when they reach the age of three years (OZ) and unpaid leave (UP). 4. How are days off on vacation designated? If, when an employee is on annual basic paid leave (PA) or on annual additional paid leave (AP), a day off falls during his rest period, in the report card the code OT or OD must be replaced with B (weekends and non-working holidays), because that, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of paid leave are not included in the number of calendar days of leave. 5.

Registration of time off in the time sheet

In any organization, emergency situations may arise that employees have to cope with on weekends. At the employee's discretion, pay for non-working days may be replaced by another day off - time off.

The regulatory framework of the Labor Code regulates wages on weekends and non-working holidays:

no less than double the amount;
in a one-time amount, providing another day off.

At his discretion, the employee can choose the form of payment for his work during non-working hours. The employer has no right to “impose” a form of compensation on him. An exception is made for employees working under a fixed-term employment contract, the duration of which is less than 2 months.
In this case, according to labor code, work on weekends and non-working holidays is compensated only by payment of no less than double the amount.

Rules for paying time off for work on weekends

The provision of another day of rest is formalized by order of the employer, which is the basis for remuneration for work on a weekend or holiday in a single amount. There is no unified form for such an order, so it is drawn up in any form.

Let's look at the design of the report card using the unified approved form as an example. Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1. In the work time sheet (unified form N T-12 or T-13), “time off” is indicated by the letter code “NV” or the digital code “28” as an additional day off (without pay fees) (Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation on accounting of labor and its payment") (3)*.
By general rule, established by Art.

Registration of days off in the accounting sheet t-12 and t-13

Stage 2. An employee’s request to use another day of rest for working on a non-working holiday can be formalized in different ways, it all depends on the specific situation of being hired to work on a holiday and the HR rules adopted by the employer. Next we will consider only one option. Receiving a request from an employee to use another day of rest for work on a non-working holiday on a notice of the need to be involved in work on a non-working holiday. If the employee was sent a notice or proposal about the need to be involved in work on a non-working holiday in situations where such involvement requires written consent employee, then the employee can, while formalizing his consent to work, simultaneously declare his desire to use another day of rest in the future.

Time off for work on a day off according to the Labor Code of the Russian Federation

Labor Code of the Russian Federation, work on days off and non-working holidays is paid no less than double size, or at the employee’s request, he is given another day of rest. In the latter 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.

Info

An exception to the rule is for employees who have entered into an employment contract for a period of up to two months: for them, according to Part 2 of Art. 290 of the Labor Code of the Russian Federation, there is only one type of compensation for work on a weekend or a non-working holiday - payment of no less than double the amount. When providing an additional day of rest for working on a weekend or non-working holiday, the following must be taken into account: the employee must be given a full day of rest, and not the number of hours proportional to the time worked on a weekend or non-working holiday (see.

letter of Rostrud dated March 17, 2010 N 731-6-1).

In municipal and budgetary organizations, budgetary organizations keep records of time worked using a specially designed form 050421. There are no special notes on time off for this form, therefore each structure has the right to independently decide what value will be entered in the corresponding column to reflect a person’s presence on an additional day off .

Suppose it could be “A” - time off with the permission of the administration, etc. The main thing is that the accounting department understands what this designation is.

Designations and codes in the time sheet

Stage 3. Stage 2 Receiving an employee’s application for another day of rest for working on a non-working holiday Please note! This stage is absent if the employee and the employer have verbally agreed to provide the employee with another day of rest for working on a non-working holiday. Also, there is no need for a statement if the parties have previously reached an agreement (see Stage 1) on the date the employee will use the rest day. Step 1 We receive an application from the employee to provide him with another day of rest for working on a non-working holiday. Since another day of rest for working on a non-working holiday is provided only at the request of the employee, most often in practice the employee draws up a written application for this.

Every second HR officer makes these mistakes when filling out a time sheet. Useful recommendations from experts.

From the article you will learn:

Weekends and holidays: working time tracking

When filling out the unified forms T-12 and T-13 approved by the State Statistics Committee (the first form is universal, and the second is used in organizations using automated system) Weekends and holidays are noted in the first section of the document. The personnel officer or other authorized person responsible for drawing up the document keeps records of the hours worked by each employee throughout the month, noting interim results (for the first and second half of the month) and summing up the results at the end of the accounting period.

Since the continuous registration method is used to reflect employee attendance on the time sheet, each cell corresponding to the day of the month and day must be marked with a time stamp weekend in the form of a digital and alphabetic code. Thus, attendance is marked with the code “I” and a number indicating the number of hours worked by the employee (for example, “8” if he worked full time). day). The day off also has its own designation in the form of the letter “B” and the corresponding digital code “00”.

Download documents on the topic:

When drawing up an accounting sheet, it is necessary to enter all the codes as accurately as possible, since when checking financial transactions, the tax inspectorate can check the primary accounting documents with the documents of the tax and financial statements. For discrepancies in the data in timesheets and payroll statements, the employer may be subject to prosecution. administrative responsibility. Violations of the rules for preparing time sheets can also be revealed by a scheduled or unscheduled inspection initiated by the State Labor Inspectorate or the Social Insurance Fund.