First 2 hours of work. Overtime work. Rules for calculating surcharges for overtime hours

The Labor Code regulates overtime work, the procedure for its accounting and payment. For hours worked in excess of the norm in the reporting period, remuneration is made in an increased amount. An alternative option is to give the employee time off. You need to focus on daily processing, and with summarized accounting - on the total of work for a month or another accounting period.

How to register for processing

Working time standards are approved by the Labor Code in Art. 91. The normal length of working time is 40 hours per week (in some cases - 36 hours). Payment for overtime work according to the Labor Code of the Russian Federation in 2018 is made within 120 hours per year. Exceeding this figure is considered an offence. Over a two-day interval, processing cannot exceed 4 hours. For part-time workers, overtime is calculated daily.

To attract an employee to work after the end of the shift, the company management must obtain the written consent of the employee. Overtime work is paid based on the order. Consent and instructions are drawn up in any form. It is prohibited to employ workers who are under 18 years of age to work beyond the normal length of time. The ban also applies to pregnant women.

Rules for calculating surcharges for overtime hours

The minimum coefficients used to calculate compensation for excess work are stipulated by law. The employer has the right to increase them. For this purpose, new tariffs are approved by internal act. When calculating the amount of processing, it is necessary to focus on the provisions of Art. 152 of the Labor Code of the Russian Federation - payment of overtime work for the first 2 hours is carried out using a coefficient of 1.5, for each subsequent hour a coefficient of 2 is used.

If excess work falls on a weekend or holiday, different rules apply. These days are excluded from the overtime calculation period. They are rewarded as work in holidays, regardless of the total number of hours worked that day. Overtime pay is always made excluding public holidays and public holidays.

Calculation algorithm in practice

An example for the case of summarized accounting of time worked.

Initial data:

• the employee has a standard working time of 40 hours over 5 days;
• hourly wages are applied, the tariff rate is 431 rubles;
• in the period from April 16 to April 22, 2018, exceeding the work standard was recorded on Friday - instead of 8 hours, the employee spent 12 hours at the workplace.

To make calculations, the accountant needs to know how overtime work is paid according to the Labor Code, what rules are approved local act enterprises. If the standard size of coefficients is applied, then the salary for April will be calculated according to the following scheme:

1. The final processing indicators are displayed. To do this, the actual time worked on the timesheet is compared with the norm for a specific month. According to the production calendar, the April standard is 167 hours. The timesheet shows 171 hours. Payment for overtime work according to the Labor Code of the Russian Federation will be calculated for 4 hours (171 – 167).
2. Calculating the cost of the first two hours of processing gave a result of 1293 rubles. (2*431*1.5).
3. The cost of the remaining excess hours is 1,724 rubles. ((4-2)*431*2).
4. Time worked within normal limits will be paid in the amount of RUB 71,977. (167*431).
5. Salary and overtime payment in April 2018 according to the statement will be in the total amount of 74,994 rubles. (1293+1724+71 977).

An example of calculating processing time with holidays present in the calculation interval.

Calculation period – June 2018. The employee was brought to work on June 9 (for 10 hours), June 12 (for 6 hours) and June 13 – for 10 hours. The norm for June 9 is 7 hours (pre-holiday working day), June 12 is a holiday, June 13 the standard work should be at the level of 8 hours. How is overtime paid:

• processing for June 9 is equal to 3 hours (10-7);
• for June 12, a double tariff will be applied, as for a holiday; this day is excluded from the calculation of excess time;
• processing on June 13 was 2 hours (10-8);
• 5 hours (3+2) are payable as overtime;
• at a coefficient of 1.5 earnings will be calculated for 2 hours, at a coefficient of 2 – 3 hours.

An example of how overtime is paid when shift schedule.

The cook goes to work on a schedule of 2 every 2. Each shift lasts 11 hours. He must work 15 shifts every month. When a partner fell ill, the specialist had to replace him - as a result, an additional 3 shifts were worked in the billing month. The monthly salary is 41,500 rubles. Accountant's procedure:

• the work rate for the accounting period (month) is displayed, it is equal to 165 hours (15 * 11);
• the fact is compared with the norm - the report card shows 198 hours (18*11), which is 33 hours higher than the norm (198-165);
• The hourly rate is displayed - 251.52 rubles. (41,500/165);
• overtime work is paid according to the following rules - for the first two hours 754.56 rubles are accrued. (2*251.52*1.5), for subsequent hours 15,594.24 rubles. ((33-2)*251.52*2).

The normal working hours for the first quarter of the current year (57 working days according to the production calendar and a reduction in working hours by 1 hour on two pre-holiday days) will be: 40 hours: 5 days. × 57 days – 2 hours = 454 hours. Let’s assume that Ivanov’s work is paid based on the hourly tariff rate - 225 rubles/hour. In the first quarter, he worked 462 hours (including 8 hours overtime). For overtime work, he is entitled to an additional payment in the amount of: 225 rubles/hour × 2 hours × 1.5 + 225 rubles/hour × 6 hours × 2 = 3375 rubles. For the first quarter, he will receive a salary in the total amount: 225 rubles/hour × 454 hours + 3375 rubles. = 105,525 rub. The Labor Code does not establish the procedure for paying overtime work for piece workers. In this case, it can be paid according to the same principles as work on a weekend or holiday.

Payment for overtime work according to the Labor Code of the Russian Federation 2017

Wages Ivanov will be: - for January: 225 rubles/hour × 96 hours = 21,600 rubles; — for February: 225 rub./hour x (163 hours – 4 hours) + 225 rub./hour × 2 hours × 1.5 + 225 rub./hour × 2 hours × 2 = 37,350 rub.; — for March: 225 rub./hour × (169 hours – 2 hours) + 225 rub./hour × 2 hours × 1.5 = 38,250 rub. You can determine the hourly rate of a salaried employee: - based on the salary divided by the number of working hours according to the production calendar in the month for which the additional payment is calculated; — based on the salary divided by the average monthly number of working hours per year*. *letter of the Ministry of Labor of Russia dated July 9, 2002 No. 1202-21, Rostrud dated September 28, 2011 No. 2822-6-1 The specific procedure for calculating the hourly wage rate of a salaried employee is fixed in the employment contract with the employee or in the remuneration regulations adopted by the company. Example ZAO Salyut has a five-day, 40-hour work week with two days off (Saturday and Sunday).

Article 152. Overtime payment

Employers can charge a higher rate of pay for night work. If work at night turns out to be overtime, it will have to be paid at one and a half times the rate for the first two hours and double for the subsequent ones. However, the coefficients are not multiplied: you should not multiply the amount of earnings by 1.5 or 2, and then multiply by another 20%.

The amount of extra pay for night hours is calculated separately, and overtime is calculated separately. After this, the amounts are added up. Example: Mitrofanov V.I. worked 2 hours overtime at night. He earns 210 rubles per hour. The additional payment for night work at the enterprise is a minimum of 20% of earnings.
Payment for such work is calculated as follows: (210 rubles * 1.5 * 2) + (210 rubles * 20%) = 630 rubles. + 42 rub. = 672 rubles, of which 630 rubles are overtime, and 42 rubles are night.

How is overtime paid?

Attention

Total: 377, 376 rub. + 503, 144 rub. = 880, 504 rub. February 20: first two hours: 125, 786 * 1.5 * 2 hours. = 377, 376 rub. next hour of work: 125, 786 * 2 * 1 hour. = 251, 572 rub. Total: 377, 376 rub. + 251, 572 rub. = 628, 948 rub. 3. For just 7 hours of overtime work, the employee is entitled to: 880.504 rubles.

Important

If, in relation to this situation, we use the second method of calculating an employee’s hourly rate, then we will get the following: 1. Determine the average monthly number of working hours in 2008. 1,993 hours (number of working hours in 2008 according to the production calendar) / 12 months. = 166.083 hours. 2. Determine the employee’s average hourly rate. 20,000 rub.

Pay for working overtime

In total, for 7 hours of overtime work, payment will be: 842, 947 rubles. + 602, 105 rub. = 1,445,052 rub. Obviously, with the second method of calculating the hourly rate, the employee “loses” in wages compared to the previous calculation option: in the first case, the hourly rate was 125,786 rubles. and the employee received 1,509.452 rubles for 7 hours of overtime work; in the second option, the average hourly rate was 120.421 rubles. and accordingly, the amount of payment for the same 7 hours of overtime work amounted to 1,445,052 rubles. The difference in wages for overtime work, albeit small - 64.4 rubles, is due to the fact that the standard working hours in February 2008 is 159 hours.
This is much less than in other months. If we take the same conditions as an example, but change the month of work from February to July, then the situation will change in favor of the employee.

Payment for the first 2 hours of overtime work is made in

How is overtime paid for hourly wages? Let's look at how overtime is paid for hourly wages. The average earnings per hour are specified in the employee’s employment contract. Payment depends on whether the organization has established a summarized recording of working hours.

The coefficients are the same as for salary. Examples:

1. With a five-day work week:

Commodity expert Fedorova O.V. The tariff rate is set at 150 rubles/hour. She has a five-day work week. She worked 5 hours of overtime in March 2018: 2 hours on March 10, 3 hours on March 16. The organization has established a summarized recording of working hours.

The accounting period is 1 month. The calculation will be as follows: (150 rubles * 1.5 * 2 hours) + (150 rubles * 2 * 3 hours) = 450 + 900 = 1350 rubles. Total payment for processing for March will be 1350 rubles. 2. With a shift work schedule.

Everything about overtime pay in 2018

According to the production calendar, the number of working days in the current year was: - in January - 16 days (128 hours); — in February - 20 days (159 hours); — in March - 21 days (167 hours). Company employee Ivanov has a salary of 40,000 rubles. At the same time, he worked: - in January - 16 days, or 128 hours (without deviations from normal working conditions); — in February - 20.5 days, or 163 hours (including 4 hours overtime on February 10); — in March - 21.25 days, or 169 hours (including 2 hours overtime). Situation 1 The regulations on remuneration establish that the hourly rate is calculated based on the salary divided by the number of working hours of the corresponding month according to the production calendar. In this situation, in January Ivanov will be credited with 40,000 rubles. In the remaining months of the quarter: - in February: 40,000 rubles.
+ 40,000 rub. : 159 hours × 2 hours × 1.5 + 40,000 rub.

Overtime pay

Example An employee works in an organization with summarized working hours. The accounting period is a quarter. Normal working hours are 40 hours per week. To calculate the number of hours worked overtime, we compare the normal working hours for of this employee, and the number of hours actually worked in the accounting period (indicated in the time sheet).
In the first quarter of 2015, according to the production calendar for a 40-hour work week, the standard working hours is 454 hours: in January - 136 hours, in February - 159, in March - 159. According to the schedule, the employee worked 135 hours in January, 160 in February, in March 164. Total - 459 hours. That is, he worked 4 hours overtime. Paying for overtime work Let's look at how to pay for overtime work.
That is, if an employee works more hours than is established in one working day or one shift, then he overworks. And if the employee has a summarized accounting of working hours, then overtime is considered to be work in excess of the standard working hours established for a certain accounting period. Labor legislation established a 40-hour work week as the norm (Part 2 of Article 91

Labor Code of the Russian Federation). This is the number of hours of work per week that is considered normal for all workers, regardless of what type of activity the company is engaged in, its organizational and legal form, the type of employment contracts and other conditions. Labor legislation also established the maximum number of hours that an employee can devote to work additionally. The duration of overtime should not exceed 120 hours per year for each worker and four hours for two consecutive days.

Overtime work for the first 2 hours of work is paid

At the same time, he worked fully: - in January - 12 days (4 days - vacation at his own expense); — in February - 20.5 days (including 4 hours overtime on February 10); — in March - 21.25 days (including 2 hours overtime). Ivanov’s hourly tariff rate will be: 1800 rubles/day. : 8 hours = 225 rub./hour. Ivanov’s salary will be: - for January: 1800 rubles/day.

× 12 days = 21,600 rub.; — for February: 1800 rub./day. × 20 days + 225 rub./hour × 2 hours × 1.5 + 225 rub./hour × 2 hours × 2 = 37,575 rub.; — for March: 1800 rub./day. × 21 days + 225 rub./hour × 2 hours × 1.5 = 38,475 rub. Situation 2 Company employee Ivanov is set at an hourly rate of 225 rubles/hour. At the same time, he worked: - in January - 96 hours; — in February - 163 hours (including 4 hours overtime on February 10); — in March - 169 hours (including 2 hours overtime).
An employee can distribute these hours at his discretion, including using them entirely in one day. This article clearly indicates that in order to receive rest for overtime worked, the employee’s desire alone is not enough. The head of the enterprise independently decides on the possibility of providing it. If this is not possible, payment is made twice as much. Regulation on Labor Code According to Article 99 of the Labor Code of the Russian Federation, access to workplace possible with or without the written consent of the subordinate. Part 2 of the article indicates that an employee can go out after hours by giving written consent, When:

• It is necessary to perform the work that, due to a technical failure, could not be completed during working hours.

If it is not known how much time will have to be overworked, then at the end of overtime work you need to draw up a report on the duration of the work performed in excess of the norm);

• position, full name of the employee;
• information about the employee’s consent, according to which he is ready to work beyond the norm.

An employee can be involved in overtime work without consent only in emergency cases, which are listed in the Labor Code of the Russian Federation. And the following category of persons cannot be involved in processing in any case:

• workers under 18 years of age (except for some creative workers and athletes);
• employees during the term of the apprenticeship contract;
• pregnant women;
• other employees, when this is not permitted by law (for example, due to medical contraindications).

The employee must be familiarized with the order and signed.

Still at the formation stage staffing table the management of the enterprise establishes the range of duties that a worker could perform during a shift, taking into account the standard hours, defined by law and physical capabilities.

But there are also emergency situations when the project needs to be completed urgently in order to avoid losses or to eliminate an emergency situation that can lead not only to property damage, but also to other negative consequences.

It is for such situations that it is possible to attract employees to overtime work in the manner prescribed by law.

Legislative regulation of the issue

Of course, there is always work, but excessive loads have a negative impact on health, which is why the law was standard hours of employment are provided to avoid rapid wear and tear of workers’ bodies and the occurrence of diseases.

In particular, Article 91 of the Labor Code of the Russian Federation established labor standard, which is equal to forty hours a week with a mandatory lunch break and rest between shifts equal to double the length of the shift.

In enterprises that, due to the specifics of production, cannot provide forty hours of work per week, which is important for institutions with a continuous process, in accordance with the norms of the law, it was allowed to use summarized time tracking, which, in accordance with Article 104 of the Labor Code of the Russian Federation, is shift work according to a schedule with shifts from 8 to 24 hours with floating days off and with the condition of meeting the standard hours for the reporting period, which can be equal to a quarter or half a year.

Naturally, despite clear standards for working hours, in many companies unforeseen circumstances arise that require attracting workers beyond the agreed number of hours employment, which is why the law provided for the possibility of attracting a more approved norm, subject to compliance with certain restrictions and the provision of compensation.

So in accordance with Article 99 of the Labor Code of the Russian Federation, workers may be put to work only on condition:

• emergence emergency situations in the company or threats to cause harm to the company’s property;
• the consent of the worker, especially if preferential categories are expected to be involved in the work, namely the disabled or women with small children;
• compliance with restrictions that provide for a ban on employment in excess of the norm, but not more than one hundred and twenty hours per year and 4 hours for two days in a row;
• compensation for the expended efforts in an increased amount, namely one and a half or double, in accordance with Article 152 of the Labor Code of the Russian Federation.

Procedure for calculating compensation

As a rule, remuneration for the standard hours worked is carried out in the amount of the salary or hourly rate established at the enterprise, to which, on the basis of local acts, other payments may be additionally provided, for example, bonuses for length of service or bonuses.

Moreover, if an employee exceeds the standard hours of employment, he is also entitled to an additional payment in the amount of proportional to the number of hours, worked out additionally, multiplied by one and a half or double coefficient.

Calculation of payment for overtime directly depends on several factors:

In particular, with normal work schedule, which provides for a 40-hour weekly employment and a monthly accounting period, it is quite simple to calculate hours worked in excess of the norm, given that a worker must work only 8 hours every day, which on average can be only 160 hours per month. Accordingly, hours worked in excess of the specified norm will already be overtime.

It will also be easy to calculate the amount of additional payment in accordance with Article 152 of the Labor Code of the Russian Federation, taking into account that with a normal schedule, as a rule, a salary system is used. That is, to begin with, in accordance with the norms of Letter of the Ministry of Labor No. 1202-21, you just need to calculate the cost of one hour, and then multiply it by the hours of employment with the established coefficient.

For example, an accountant’s salary is 20,000 rubles, there were 20 working days in a month and workdays lasted 8 hours.

20000 / 20 / 8 = 125 rubles per hour.

At the same time, 4 hours were worked above the norm. Three hours at the beginning of the month and 1 hour in the middle.

The first hours of employment in accordance with Article 152 of the Labor Code of the Russian Federation are paid using a coefficient of 1.5, subsequent hours with a double one.

125 * 1.5 * 2 + 125 * 2 * 1 = 456+250 = 706 rubles.

125 * 1.5 * 1 = 187.5 rubles.

Thus, the overpayment for processing will be: 706 + 187.5 = 893.5 rubles.

But with a shift schedule employment, calculating overtime pay can cause difficulties due to the fact that in companies with a similar schedule, total time recording is established with a reporting period of a quarter or even half a year and two methods of calculation.

That is, if during a five-day workday, overtime overtime based on documents is visible already at the end of the month, then with summarized accounting, hours worked in excess of the norm will be visible only at the end of the quarter. For example, with a regular five-day work week, the monthly work norm is on average 160 hours; with quarterly accounting, the norm will be 480 hours (160 * 3).

With a normal schedule, the employee will fulfill the work quota in any case, given that he will work for four weeks for 40 hours, but with a shift schedule, the number of hours of employment may vary. That is, in the first month the norm may be exceeded, and in the second month vice versa, but in general for the quarter the employee will still work the norm established by law.

For example, the standard hours for the quarter are 480 hours, while the employee was busy for 500 hours, which amounted to 20 hours of overtime. At the same time, the worker’s salary is 20,000, which is 60 thousand per quarter.

60000 / 480 = 125 rubles per hour.

For actual hours worked throughout each shift. That is, the employee could overwork 2 hours for 10 shifts, which means payment for additional employment will be made at one and a half times the rate (Article 152 of the Labor Code of the Russian Federation):

125 * 1.5 * 20 = 3750 rubles.

Based on the results of the accounting period , which implies payment at time and a half for only two hours out of 20 in excess of the norm, while the remaining 18 hours will be paid at double:

125 * 1.5 * 2 + 125 * 2 * 18 = 375 + 4500 = 4875 rubles.

Payment by the second method involves paying overtime in a larger amount, which is not beneficial for companies, so many prefer to calculate overtime using the first method, given that at the legislative level the procedure for calculating the agreed situation is not fully regulated.

Thus, the Letter of the Ministry of Health No. 16-4/2059436 states that when calculating overtime pay, it is recommended to apply the norms of Article 153 of the Labor Code of the Russian Federation, which establishes that to calculate double payments, one should take into account the salary or rate, and not the average earnings, while There is no way to account for overtime hours. That is, the employer can make payment in accordance with the time worked for each shift separately, or sum up the time worked for the quarter and pay with a coefficient of 1.5 only for the first two hours.

Features of payments for holidays and weekends

The labor legislation of the Russian Federation provides for compensation not only for overtime hours, but also for time worked during legal hours. So, in accordance with Article 153 of the Labor Code of the Russian Federation, work even for several hours on a weekend or holiday subject to double payment taking into account the salary or hourly rate, not to mention the fulfillment of other conditions of additional employment.

In particular, Article 113 of the Labor Code of the Russian Federation states that calling a worker to work on a day off is prohibited, except in cases of emergency situations, the consequences of which may lead to damage or damage to the property of the company or the population living in the city or near the institution.

For example, a central heating pipe in a city may burst, which will affect all city residents who will be left without heat. In such a situation, the institution has every right to call the required number of workers on a day off to eliminate the accident, without their consent, but with a guarantee of compensation for time worked in the amount established by law.

Let’s say a mechanic’s salary is 15 thousand, and he worked 16 hours on weekends. We calculate wages per hour:

15000 / 20 / 8 = 93.75 rubles.

93.75 * 2 * 16 = 3000 rubles.

If the employee refuses double pay, then the hours of employment in excess of the norm will be summed up for a total month and paid at a single rate, that is, 93.75 rubles per hour, while the worker will get two extra days off, which will be used by him at his own discretion at a convenient time.

Registration procedure

Naturally, being called to work beyond the norm, both during legal days off and at the end of shifts, is not the norm, and therefore an additional call to work subject to documentation . In particular, to begin with, the foreman or head of the department must draw up a memo addressed to the director about the occurrence of emergency situation or other circumstances deviating from the norm, the elimination of which requires the involvement of employees in their free time.

Based on the agreed note, after imposing the resolution an order is issued, which provides not only a list of employees to be called, but also the time for performing the work. Also, the order must necessarily reflect the reason for the call, for example, to eliminate an accident, and also contain the signature of the workers, who will thus express their consent to the involvement.

After completion of work, hours of employment exceed established norm subject to accounting and in the exit sheet, which, together with the summons order, will be the basis for charging double payment for hours worked in total for the month. If, instead of double pay, the employee chooses another day off, then the so-called DV will be entered in a special journal for later provision at the employee’s choice.

The rules for paying for overtime work are described in the following video tutorial:

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 size. Specific amounts of overtime pay may be determined collective agreement, local normative act or employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Part two is no longer valid. - Federal law dated June 30, 2006 No. 90-FZ.

COMMENT 1.

The procedure for paying overtime work has not changed. 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: -

employees with time wages - in the amount of one and a half hourly rate for the first two hours and double hourly rate - for subsequent hours. To calculate the hourly tariff rate from the established monthly rate, the average monthly number of working hours in a calendar year is used for these purposes, depending on the established length of the working week. In some organizations, the calculation is carried out using the number of working hours according to the norm of the corresponding month in which overtime work is carried out. However, in this case, with the same number of overtime hours in different months, the payment will be different, which is hardly justified; -

for transaction workers - at one and a half piece rates - for the first two hours and at double piece rates - for subsequent hours.

The principle of payment for overtime work that takes place in any work mode, specified in Part 1 of the article, is the same. 2.

Overtime is work performed by an employee at the initiative of the employer outside the established duration of daily work (shift) for the employee, and in the case of cumulative accounting of working time - in excess of the normal number of working hours for the accounting period.

Thus, if an employee is involved, for example, in work beyond his working day (including part-time work), the first two hours of overtime are paid at least one and a half times the rate, subsequent hours - at least double the rate.

When recording working time in aggregate, based on the definition of overtime work, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours during the accounting period is paid for the first two hours of work at least one and a half times the rate, and for subsequent hours at least double the rate. For example, if the total overtime was 40 hours, 2 hours are paid at one and a half times, 38 hours - at double.

Moreover, in accordance with the explanation of the State Committee for Labor of the USSR No. 13 and the Presidium of the All-Union Central Council of Trade Unions No. P-21 dated 08/08/1966, when calculating overtime hours of work, work on holidays performed in excess of working hours should not be taken into account, since it has already been paid at double the rate. The effect of this norm is confirmed by the decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341.

Rest time in lieu of increased pay, provided at the employee’s request, must be no less than the time worked overtime. When establishing a longer duration, one should proceed from the amount of increased pay for hours worked overtime. If, for example, an employee worked 10 hours overtime in a month at time and a half pay, he may be given 15 hours of rest time (10 x 1.5).