Working time as a basis for remuneration: basic concepts, rules of establishment and accounting. Rest time for daily work according to the labor code

No. 125-FZ dated June 18, 2017 “On Amendments to the Labor Code of the Russian Federation” (it comes into force on June 29, 2017). The amendments affected the issues of establishing and paying for part-time work and irregular working hours. There are also changes in terms of remuneration for overtime work and for work on weekends and holidays. We'll tell you what an accountant needs to know about the new calculation rules wages from June 29, 2017.

Part-time work: important amendments

Normal length of the working week, in general case, should not exceed 40 hours (Article 91 of the Labor Code of the Russian Federation). Within a week working hours must be distributed in such a way that its total duration does not exceed the specified limit. Most often you can find this option - an eight-hour working day with a five-day working week with days off on Saturday and Sunday.

However, in addition to the normal working hours, part-time working hours may be established. Part-time work involves working part-time during the week, or during a working day or shift. Issues of establishing part-time working hours are regulated by Article 93 of the Labor Code of the Russian Federation.

An example of establishing part-time work

An employee is busy not five working days, but four, or not eight hours per shift, but six.

Partial time: how it can be installed

Since June 29, 2017, employers have the right to simultaneously assign an employee a part-time day and a part-time week. For example, a four-hour schedule on Monday and Thursday. Before this, Article 93 of the Labor Code of the Russian Federation allowed to shorten either a week or days.

Also, in Article 93 of the Labor Code of the Russian Federation, from June 29, 2017, a rule appeared that an employee can have a part-time working day, dividing it into parts. For example, two hours in the morning and three hours in the evening. Previously, there were no such provisions in the Labor Code of the Russian Federation.

This is how part one of Article 93 of the Labor Code of the Russian Federation is read after amendments have been made to it:

When will it be necessary to take into account the wishes of employees?

The employer can transfer any employee to work with a part-time schedule at his request. However, in some cases the employer is obliged to establish a part-time working schedule for the employee. This must be done as requested:

pregnant woman;
one of the parents (guardian, trustee) with a child under the age of 14 or a disabled child under the age of 18;
an employee who cares for a sick family member in accordance with a medical report.

The adopted amendments supplemented, from June 29, 2017, the provisions of Article 93 of the Labor Code of the Russian Federation with a new norm stating that the above categories of working time and rest time, including the duration of daily work (shift), start and end times of work, time of breaks in work, must be established in accordance with the wishes of the employee, taking into account the production (work) conditions of the given employer.

Thus, for example, a pregnant woman may want her work day to start two hours later than usual. The employer will be obliged to take this kind of wish into account when establishing part-time work. Similarly, at the request of the employee, the time of, say, a lunch break or shift can be changed.

Prohibition on establishing irregular working hours

An irregular working day is a work mode when some employees may, by order of the employer, if necessary, be involved in work outside the working hours established for them (Article 101 of the Labor Code of the Russian Federation).

A feature of an irregular working day is the nature of work when, for reasons beyond a person’s control, it is not possible to perform all of one’s functions during working hours. For example, establishing irregular working hours for a lawyer will help to attract him to participate in court hearings that take place outside the normal working hours.

But is it permissible to establish an irregular working day for an employee who is employed part-time? Can. Let us explain why.

The introduction of an irregular working day means that a person works outside the working hours established for him, including outside part-time working hours: a day or a shift (Article 101 of the Labor Code of the Russian Federation). Therefore, for an employee who works part-time, the employer has the right to establish an irregular working day.

The law commented on Article 101 of the Labor Code of the Russian Federation since June 29, 2017, supplemented by the rule that an employee working on a part-time basis may be assigned an irregular working day. But only if two conditions are simultaneously met:

the agreement of the parties to the employment contract establishes a part-time working week;
a person works full time (shift).

Thus, it turns out that if a person works, for example, part-time (shift) in a part-time work week, then he cannot be assigned an irregular working day. After all, then the two above conditions are not met.

Now the Labor Code of the Russian Federation prohibits the establishment of both irregular and part-time working hours. If in employment contract If both conditions exist, then the contract should be amended after June 29, 2017.

Who can now be left without lunch?

Article 108 of the Labor Code of the Russian Federation defines the rules governing the establishment of breaks for rest and food. It is stipulated that the lunch break is fixed in employment contracts or in local acts (for example, in the Internal Labor Regulations). In this case, the duration of the lunch break cannot be less than 30 minutes and more than two hours.

The law being commented on clarifies that from June 29, 2017, employees can be left without a lunch break if they work for four hours or less. A provision regarding this must be included in the employment contract or in the internal labor regulations. Before this, the rules were the same for everyone. The break must be regardless of the length of the working day.

Overtime pay: less confusion

The employer's management may require a person to work overtime. It should be understood as work outside the established working hours (Article 99 of the Labor Code of the Russian Federation).

Overtime work is work at the request of the employer outside the established working hours:

in addition to daily work (shift) (with daily recording of working hours);
in excess of the normal number of working hours for the accounting period (with summarized accounting of working hours).

Article 152 “Payment for overtime work” 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 amount. And in the following hours - no less than double the amount.

Now Article 152 of the Labor Code of the Russian Federation has been supplemented with a new paragraph. It says that the rules of Article 152 of the Labor Code of the Russian Federation apply to work beyond the norm only on weekdays. If an employee works on weekends or holidays, then his work is paid according to Article 153 “Payment for work on weekends and non-working holidays” of the Labor Code of the Russian Federation. That is, no less than double the amount.

It turns out that now for overtime on weekdays, employers must pay employees one and a half times the salary per hour of work for the first two hours of work. And for the remaining hours in excess of two hours of work on weekdays - according to double rate. Let's give an example of a calculation.

Example

The rate per hour is 100 rubles. The worker was late for three hours on weekdays. His salary for the first two hours of work will be: 100 rubles. x 2 hours x 1.5 = 300 rub. For the third hour, the salary will be 200 rubles. (100 rubles x 1 hour x 2). In total, the employee will receive 500 rubles for part-time work. (300 rub. + 200 rub.).

For work on weekends or holidays, the salary will be paid double.

For example, the daily rate is 1000 rubles. This means that for working on a day off, the salary will be 2000 rubles (1000 rubles x 2).

Let us add that Article 153 of the Labor Code of the Russian Federation has also been amended to the effect that if only part of the working day (shift) falls on a weekend or non-working holiday, then an increased amount must be paid for the actual time worked on the weekend or non-working holiday (from 0 to 24 hours).

As of June 29, 2017, hours in excess of normal working hours do not need to be counted as overtime. The employee only needs to be paid double for work on a non-working day (Article 153 of the Labor Code of the Russian Federation). For example, a standard day is 8 hours, and an employee worked 10 hours on a holiday. The company will pay them double. There is no need to pay time and a half for the extra two hours as overtime. Before the amendments were made, such a conclusion followed only from the decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341.

We believe that the commented amendment will protect against disputes with employees. After all, it is now stipulated that the employer pays double the amount only for hours worked on days off. If an employee worked part-time, he will receive double pay for part of the day.

Everyone loves holidays, because an extra day of rest won’t hurt anyone. Moreover, work on the pre-holiday day according to the Labor Code of the Russian Federation is reduced. However, a reduction in the total length of the working day is not always expected. When and in what cases does labor legislation allow you to go home early? Our article is devoted to this topic.

What is a pre-holiday day according to the Labor Code of the Russian Federation?

In accordance with the norms of the Labor Code, the pre-holiday working day is the day immediately preceding the official holiday. The duration of such a day (shift), in accordance with stat. 95, legally reduced by 1 hour. When reducing employment time, it is necessary to take into account the following features of the nature of work:

If the enterprise, by necessity, works continuously or the position of a specialist does not allow reducing the duration of employment, such stay is recognized as overtime and is subject to compensation in the form of an additional day off. Or the employee may be paid overtime (with the consent of the specialist).

If an employee works a 6-day shift, the duration of the day of employment on the eve of official holidays can be a maximum of 5 hours.

If the pre-holiday date falls not on a working day, but on a weekend (Sunday or Saturday), no reduction occurs on the previous date.

To understand what a short pre-holiday day is like, let’s turn to the provisions of the statute. 91 of the Labor Code, which regulates the usual length of the working day. It says here that the weekly normal operating time is 40 hours maximum. And if an employee works for special conditions, for example, a short-time worker (Article 92) or a part-time worker (Article 93), or is a part-time worker, this does not in any way limit his right to go home an hour earlier on the eve of the holidays.

What days are considered holidays?

Of course, not all holidays are recognized as official. For example, corporate parties, employee birthdays or professional dates cannot be considered holidays according to government regulations. The Labor Code defines the pre-holiday working day only in relation to those dates that precede those established in the statute. 112. In particular, in Russia the following days are considered non-working days:

Feast of Defenders of Our Fatherland - February 23.

All existing official holidays are marked in red on production calendars, and the day before the holiday is indicated especially with an asterisk *, so that personnel officers understand exactly when workers are entitled to relief. When conducting personnel records on holidays and those preceding them, keep in mind that:

If an officially approved holiday coincides with a day off, you should move Saturday or Sunday to the next day of work immediately after the holiday. The exception is the New Year holidays and Christmas, for which the Russian government has provided a special transfer procedure.

If employees are not paid according to the salary system, such specialists are entitled to additional remuneration for non-working holidays. The mechanism for calculating and issuing payments is established in the enterprise’s LNA, for example, in a collective agreement.

If an employee’s salary is paid according to the salary system, the employer does not have the right to reduce the total amount of remuneration if there are public holidays in the current period.

By decision of the federal authorities, some days off may be rescheduled in order to increase overall labor productivity.

For example, January 1, 2018 is generally recognized as a holiday. The pre-holiday day is December 31, but in 2017 it falls on a day off, that is, Sunday. Since everyone doesn't work on Sunday, the next day before the holiday will be Friday. But the duration of employment on Friday will be, as usual, 8 hours and cannot be reduced according to Labor Code standards.

How work is organized on pre-holiday days according to the labor code

By Labor Code of the Russian Federation pre-holiday working day is no different from all other days of employment, except for the reduced duration. It doesn’t matter what position a specialist works in, what subject of the Russian Federation he lives in, or how much experience he has, employers of all legal forms and fields of activity are required to comply with the requirements of labor legislation. These standards apply to both legal entities and individual entrepreneurs, provided that the latter hires employees under employment contracts.

Pay attention! If the enterprise engages persons within the framework of civil legal relations, such citizens perform the scope of work in accordance with the norms of civil, and not labor legislation. Consequently, such individuals are not given a shortened pre-holiday day; they themselves decide how many hours to work.

As already mentioned, a short day before the holiday is provided to all employees, both those working at their main job and part-time workers, as well as those who work part-time or short-time. At the same time, an official reduction in the duration of employment cannot influence the procedure for settlements with personnel. That is, the employer does not have the right to reduce the salary for such a reduction in total working time, because the person is not absent from work, but enjoys legal labor rights established by the requirements of the Labor Code of the Russian Federation.

The nuances of paying for a short pre-holiday day:

With an hourly wage system, in this case the employee receives earnings based on the actual time worked. Therefore, a short hour will not be paid, and this is not considered a violation on the part of the employer.

According to the salary system of remuneration - a short day before a holiday is subject to calculation in full, without any reduction in the amount of earnings.

At piecework system remuneration - as well as the hourly system, this method involves calculating earnings based on the actual volume of work or products produced. This means that a reduction in working hours on a pre-holiday day does not affect the amount of remuneration paid to piece workers.

If you are employed on reduced terms or on a part-time basis, the salary for a short pre-holiday day is not subject to reduction.

Pay attention! If the organization operates continuously and employees work as usual, that is, without layoffs pre-holiday days, such time of employment is recognized as overtime and is subject to payment at a minimum of double the amount. The exact procedure for calculating compensation and the list of positions of persons who cannot be granted shortened days before holidays are approved by the manager in the internal document flow of the enterprise.

How work is done on a pre-holiday day

The pre-holiday working day provided under the Labor Code is noted in the timesheet according to special rules. But many personnel workers do not know about this and continue to enter the usual numbers 8 on such days. However, on such dates, employees work less than the allotted time of employment. For example, an employee on a 40-hour work week works only 7 hours on the day before a holiday. Consequently, if this fact is not indicated on the report card, inspectors from the labor inspectorate may come to the conclusion that the person overworked and the employer violated the requirements of the law. How to avoid problems?

First of all, enter data in real time. If an employee is employed on an 8-hour day, for the pre-holiday day it is necessary to report attendance at 7 o’clock. If a person works a shortened 7-hour day - 6 hours. If you work part-time for only 4 hours every day, set it to 3 hours on the day before the holiday, etc. Thus, the letter designation for shortened dates before official holidays remains the same - “I”, and the number of hours is indicated with a decrease of 1 hour according to stat standards. 95 TK. Salaries are calculated taking into account the above nuances.

Should I or should I not draw up an order to reduce the working hours of the enterprise? In principle, since this requirement is regulated by labor law, there is no such need. But if the employer decides to issue such an order, this will not be considered a violation either. After all, it’s easier to remind employees that they can leave work early.

Work on holidays - 2018

We figured out the rules for working on holidays. Since some holidays are sometimes postponed by the Government, before you start informing staff, check which dates are approved as holidays for the next year. The table below contains a list of holidays and pre-holiday dates for 2018 in accordance with Resolution No. 1250 of October 14, 2017.

List of official holidays and pre-holiday days

Which days are declared public holidays in 2018?	Which days are recognized as short pre-holiday days in 2018?
From 01/01/18 to 01/06/18, 01/08/18

If we look at the provisions of this Resolution, it becomes clear that the following days (weekends) have been postponed in 2018:

From 01/06/18 (Saturday) to 03/09/18 (Friday).

From 01/07/18 (Sunday) to 05/02/18 (Wednesday).

From 04/28/18 (Saturday) to 04/30/18 (Monday).

From 06/09/18 (Saturday) to 06/11/18 (Monday).

From 12/29/18 (Saturday) to 12/31/18 (Monday).

If the employer does not give a short pre-holiday day

In some organizations, shortening the working day on the eve of an official holiday is the norm, since such institutions are obliged to ensure continuous work. What an employer should do in this case is described above, but this will not be a violation of the labor legislation of the Russian Federation.

What should the employees of those companies do, whose administration does not want to hear anything about people going on vacation an hour earlier, and also does not pay overtime for overtime? First of all, remember that such actions are a violation of the requirements of the Labor Code, and therefore entail administrative liability under the statute. 5.27 Code of Administrative Offences. Punishment under this article is provided in the form of a fine of 1000-5000 rubles. on official, 30,000-50,000 rub. to legal entities. Repeated offenses result in a fine of 10,000-20,000 rubles. per official, 50,000-70,000 rubles. to legal entities. Full list of sanctions in

Working hours according to the Labor Code are characterized as certain period, during which the employee is obliged to perform his production functions. The Labor Code determines not only its duration for different categories of employees, but also regulates rest time, breaks, as well as a number of other issues related to compliance with the constitutional human right to rest. Specific rules and regulations regarding the labor regime are defined in Article 15 of the Labor Code of the Russian Federation.

Conditions affecting the length of the working day

The establishment of the length of the working day, according to the law, is influenced by a number of factors.

Nature of work.
Age of the employee.
Working conditions.
The employee's health status.

The standard working time is forty hours per week. However, there are exceptions to this rule. So, in particular, if the worker’s age is less than 16 years, then he must work no more than 4 hours with a 6-day work week. Employees aged 16 to 18 work 7 hours in a 5-day work week, but this period is halved if they are studying at the same time. educational institution. A reduction in the length of work by 5 hours is prescribed in the law also for disabled people of groups 2 and 1.

The nature of work also affects the length of working hours. If the conclusion of a special commission concludes that the production process is harmful or dangerous, then the labor time is reduced by 4 hours from the original amount. The same working hours are established for teaching staff.

The length of working hours also depends on the work schedule. At some enterprises, due to the fact that work equipment works continuously, installs shift schedule, with the duration of one shift being 12 hours a day. In this case, working days should alternate with rest days according to the 2/2 principle, so that the total working week does not exceed 40 hours. The work schedule in some positions is such that a person works 24 hours in a row. In this case, the employer must still strive to ensure that the working week does not exceed 40 hours.

Work on holidays

The legislator fixes the list of holidays, which are additional days off, at the regulatory level. At the discretion of the subjects Russian Federation this list can be expanded. So, in particular, in the Republic of Tatarstan in 2017, September 1 became a day off due to the celebration of Kurban Bayram. According to the Labor Code, the length of the working day before a holiday should be reduced by 1 hour. In case production process does not allow such a reduction to be made, this hour is paid as overtime.

Working extra hours

The boss has the right to involve an employee in work beyond the established norm in a number of cases with his obligatory consent. Such cases include:

— the need to complete the work on time, if otherwise there is a risk of serious property losses for the employer;

- need for completion repair work, on the completion of which the production process as a whole depends;

- absence of a shift worker if the working equipment cannot be stopped (responsible for the implementation labor process must do everything necessary to ensure that a replacement is found).

In case of urgent need, which can be justified by concern for the life and safety of people, involvement in work beyond the normal work schedule is possible without obtaining the consent of the relevant employee.

Work breaks

Breaks in any work are necessary to rest and have lunch. The legislator establishes a norm under which breaks should not be less than half an hour and more than 2 hours not included in working hours. If the working day lasts no more than 4 hours, breaks may not be provided. In such situations, when the specifics of work do not allow for separate time for rest, the employer must provide such an opportunity during working hours.

The Labor Code specifically stipulates the need for breaks for those categories of employees whose activities involve heavy physical labor and work at low temperatures. The employer must provide the opportunity for rest and warming up, as well as equip the work site with everything necessary for this.

If, after reading the material, you still have any questions regarding how working time and rest time are regulated, we recommend that you contact the lawyers of our site. They will be able to give more substantive advice, determine the range of issues and priorities, and suggest the most optimal tactics for solving your problem.

Labor legislation sets a limit on the amount of time per week and month during which a person performs his work duties. This period is called “normal working hours”.

What are the normal working hours per week?

The Labor Code of the Russian Federation establishes specific numbers only within a week. According to Article 91 of the above code of laws, the normal working hours per week cannot be more than 40 hours.

This figure is set subject to certain conditions:

The man fulfills his job responsibilities full time;
He is not given a reduced work shift;
The person does not belong to the category of part-time workers.

In addition to the fact that the legislator establishes a 40-hour work week, the duration of continuous rest during the week is also regulated. It is equal to 42 hours and is prescribed by Article 110 of the Labor Code of the Russian Federation. In practice, this means that every 7 days a person must have at least a specified number of hours of rest; therefore, it is impossible to go to work 7 days a week, no matter how long the shift is.

How is normal working time per month calculated?

Since the legislator stipulates the rules only for working hours within one week, and working hours are generally recorded on a monthly basis, the question arises: what is the normal working time per month?

This figure will depend on the number of working days in a particular month. That is, it will be set separately for each month, and in different years this value for the same month may not be the same.

A five-day work week with two days of rest is taken as the starting point for calculating the required norm.

The legislative act that sets out the relevant standards for all months of the calendar year is the production calendar, which is approved for one year.

Duration of the working day according to the Labor Code 2018

The Labor Code does not say anything about how long the working day should be. Therefore, the answer to the question: a full working day - how many hours - will depend on the schedule established for a particular position.

Five-day work week and two days of rest. In this case, a full working day will be equal to 8 hours.
Six-day work week with one day of rest. In this case, the duration of the working day will be equal to 7 hours on ordinary days, and will decrease to 5 hours a day, after which a day off begins.
Going to work according to schedule. In this case, the duration of the shift is not regulated, that is, it can even be a day, but the norm of 40 hours per week should not be exceeded.

The employer has the right to determine the working schedule at the enterprise, and he can use several schedules at once, depending on the position and work requirements.

Duration of working hours when working part-time

When the work performed is not the main one, the normal working hours cannot exceed the regulated values:

Four hours a day if a person is busy with his main job;
A full work shift on the day when he takes a break from his main job;
More than half of the monthly norm for working hours.

These values are provided for in Article 284 of the Labor Code of the Russian Federation.

That is, a part-time worker cannot be registered for more than 0.5 rates, regardless of whether he is external or internal.

Pay attention! If a part-time worker is employed at less than half the rate, then the rate of hours worked per month should be reduced. For example, if a person works at 0.25 times the rate, then for him the normal working time is not half, but only a quarter of the maximum value approved by the production calendar.

Average working day: formula

The average working day is determined by accounting and economic calculations rational use working time fund. Most often it is calculated in the following cases:

With a work week that lasts six days;
For positions that have an irregular schedule;
For people who are often required to work overtime;
For positions that have a shift work schedule.

The average working day is calculated using the formula:

Pay attention! If a person works a five-day week, with a regular working day, then calculate average value does not make sense, since it will be equal to the actual work shift, that is, 8 hours.

The labor legislation of the Russian Federation regulates what length of working hours is considered normal. It is equal to 40 hours during the week. The standard work schedule is a five-day week with an 8-hour workday and two days off. Based on this, the monthly working time standard is established. The duration of the work shift is not regulated, but the employer must take into account that every week the employee must have at least 42 consecutive hours of rest. For part-time workers, the normal working hours in the Russian Federation are halved compared to the norm for a full-time worker.

On June 29, 2017, the new edition of the Labor Code of the Russian Federation comes into force. Legislators clarified the concept of part-time work, work and rest hours, and also established new order payment for work on weekends and holidays.

The new edition of the Labor Code of the Russian Federation came into force on June 29, 2017. Amendments were made to the document Federal law dated June 18, 2017 No. 125-FZ, which determined new working and rest conditions, as well as features of payment for weekends and holidays. In addition, legislators clarified the concept of part-time work.

Part-time work

The edition has changed Article 93 of the Labor Code of the Russian Federation, which regulates part-time work. In fact, legislators have established new and more precise rules regarding this concept:

part-time or shift work;
part-time work week, including with the division of the working day into parts.

In this case, part-time working time is established for a period convenient for the employee, but not more than for the period of existence of the circumstances that were the basis for the mandatory establishment of part-time working time, and the regime of working time and rest time, including the duration of daily work (shift), start and end times work, the time of breaks from work is established in accordance with the wishes of the employee, taking into account the production (work) conditions of the given employer.

The employer and the employee himself may or may not limit this period. In this case, it is necessary to take into account all the circumstances that give employees such benefits. Amendments have also been made to the document, which regulates irregular working hours. In accordance with its new edition, an employee working on a part-time basis can have an irregular working day only if the agreement of the parties to the employment contract establishes a part-time working week, but with a full working day (shift).

Special conditions under the new rules are established for a period convenient for the employee. However, it cannot last longer than the period of special circumstances. For example, pregnancy, illness of relatives or minors of children.

Payment for work on weekends and holidays

According to the new rules defined Article 152 of the Labor Code of the Russian Federation Increased pay for additional overtime work on weekends is no longer provided. The following paragraph has been added to the article:

Work performed in excess of normal working hours on weekends and non-working holidays and paid at an increased rate or compensated by providing another day of rest in accordance with Article 153 of the Labor Code of the Russian Federation, is not taken into account when determining the duration of overtime work subject to increased payment in accordance with part one of this article.

However, the rule regarding payment for actually worked weekends or non-working holidays remains at least double the normal rate. But for overtime work according to the rules:

for the first two hours - no less than one and a half times the size;
for the following hours - no less than double the amount.

On such days you no longer need to pay. Instead, the employee can take a day off on any other working day convenient for him.

Lunch break

Norms Article 108 of the Labor Code of the Russian Federation V new edition allow workers who work up to four hours a day, inclusive, to refuse a lunch break. Such a condition must be recorded in the internal labor regulations of the organization or in the employment contract with the employee. All other employees, as before, must have at least 30 minutes a day for rest and food.