Summarized working time recording. Andreeva N. Practical recommendations for an accountant on the procedure for applying summarized recording of working time. Summarized recording of working time as

S. Valova, editor of the magazine “Budgetary Institutions: Audits and Inspections of Financial and Economic Activities”

In accordance with Article 104 of the Labor Code of the Russian Federation, when, due to the conditions of production (work) in the organization as a whole or when performing certain types of work, the daily or weekly working hours established for a given category of workers cannot be observed, it is allowed to introduce summarized accounting. Among budgetary organizations, the use of summarized working time recording is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. In this article we will talk about how to pay employees who have a summed wage.

What's specialsummarized accountingworking hours?

In accordance with the Labor Code, working time is the time during which an employee must perform labor duties in accordance with the internal labor regulations and the terms of the employment contract, and the employer is obliged to keep records of the time actually worked by each employee ( Art. 91 Labor Code of the Russian Federation).

The employer approves the internal regulations taking into account the opinion of the representative body of the organization’s employees ( Art. 190 Labor Code of the Russian Federation). Moreover, in accordance with Art. 22 Labor Code of the Russian Federation The employer is obliged to familiarize employees, against signature, with the adopted local regulations directly related to their work activities.

Depending on the specifics of the work, the employer can keep daily, weekly or cumulative records of working time.

The peculiarity of summarized accounting is that the accounting of working time, in contrast to daily and weekly, allows for a deviation of the duration of working time per day and during the week from that established for a given category of workers. In this case, overtime on some days (weeks) can be offset by underwork on other days (weeks) so that within a certain accounting period the total working time does not exceed the normal number of working hours for this period ( Art. 104 Labor Code of the Russian Federation). Thus, the fulfillment of labor standards - working out a standardized number of working hours - is ensured not in a week, but over a longer period (month, quarter, year).

How is cumulative accounting established?

According to Art. 104 Labor Code of the Russian Federation the procedure for introducing summarized recording of working time is established by the internal labor regulations. It is introduced on the basis of an order from the head of the organization as a whole or for certain categories of employees when performing certain types of work.

For some categories of employees, summarized recording of working time is established on the basis of special regulatory legal acts. For example, in accordance with the Regulations on the peculiarities of working hours and rest time for crew members (civilian personnel) of support vessels of the Armed Forces of the Russian Federation, approved By Order of the Ministry of Defense of the Russian Federation dated May 16, 2003 No. 170 , summarized recording of working hours is established for ship crew members.

Regulations on the specifics of working hours and rest periods for drivers(hereinafter referred to as the Regulations), approved By Order of the Ministry of Transport of the Russian Federation dated August 20, 2004 No. 15 , summarized recording of working hours is established for drivers of healthcare institutions. In accordance with clause 12 of the Regulations For ambulance drivers, the duration of daily work (shift) can be increased to 12 hours if the total duration of driving during the period of daily work (shift) does not exceed 9 hours.

Necessary conditions for payroll calculation

The introduction of summarized accounting in an organization involves establishing:

– duration of the accounting period (month, quarter, year);

– norms of working hours for the accounting period;

- work schedule.

Accounting period. As mentioned above, the accounting period can have any duration - a month, a quarter, a half-year, but not more than a year ( Art. 104 Labor Code of the Russian Federation). As a rule, it depends on the specifics of the institution and its production cycle.

Standard hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers based on the production calendar.

For example, the permissible daily work hours for health workers is specified in Art. 350 Labor Code of the Russian Federation– no more than 39 hours per week. Besides, By Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 “On the working hours of medical workers depending on their position and (or) specialty,” adopted in accordance with this article, an even shorter working time is established for some categories of medical workers - from 36 to 24 hours a week. In a health care institution, a summarized recording of working time has been established, the accounting period is a year. Standard working hours according to the production calendar for 2008:

– with a 36-hour week – 1,793 hours;

– with a 24-hour week – 1,193 hours.

Taking into account the above, the employer - a healthcare institution must determine the standard hours for certain categories of medical workers no more than those given above, that is, 1,793 or 1,193 hours.

Schedule . The employer is obliged to organize work in such a way that the employee who is assigned a summarized recording of working time fully works out the standard working time for the accounting period. To do this, a shift schedule is developed for the accounting period, which determines the start and end times of work, the duration of the shift, and the rest time between shifts.

The shift schedule is approved by order of the manager, taking into account the opinion of the elected trade union body of the organization, if there is one, and is brought to the attention of employees no later than a month before it comes into effect ( Art. 103 Labor Code of the Russian Federation). The duration of work according to the shift schedule cannot exceed the standard working time in the accounting period.
At the same time, it is unacceptable to fall short of the standard working hours.

When drawing up a shift schedule, you must remember that working two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Remuneration under summarized accounting

When recording working hours in aggregate, a time-based wage system is usually used - hourly wage rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulations on remuneration.

If the institution uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month.

The institution has introduced summarized recording of working hours with an accounting period of one year. An employee's hourly rate is 35 rubles. According to the shift schedule, he works 24 hours. In August 2008, he worked seven shifts according to schedule.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 h x 35 rub.).

If an employee has an official salary, then he is paid in full provided that all shifts are worked in accordance with the schedule. If he has not worked in full for a month, then he is accrued in proportion to the time worked. In this case, the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours per month.

The standard number of working hours per month can be calculated based on the standard working time in hours:

– in the current year;

– in the accounting period;

- in a given month.

The legislation does not establish the procedure for calculating the hourly wage rate, so it must be enshrined in the collective agreement or in the regulations on remuneration.

The organization has introduced summarized recording of working hours with a quarterly accounting period. The driver is paid based on his official salary in the amount of 13,000 rubles. According to the shift schedule, he works 12-hour shifts. In August 2008, he worked 10 shifts instead of 14. The organization has a 40-hour work week.

Let's calculate the driver's salary for August.

Option 1. The hourly wage rate is calculated based on the standard working time for the year. The standard working time for 2008 is 1,993 hours.

The standard number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The hourly wage rate for an employee is 78.31 rubles. (RUB 13,000 / 166 hours).

The salary for August will be 9,397.20 rubles. (RUB 78.31 x 120 hours).

Option 2. The hourly tariff rate is calculated based on the standard working time for the accounting period. The standard working time for the second quarter of 2008 in accordance with the production calendar for 2008 is 493 hours.

The standard number of working hours per month is 164 hours (493 hours / 3 months).

The hourly wage rate for an employee is 79.27 rubles. (RUB 13,000 / 164 hours).

The salary for August will be 9,512.40 rubles. (RUB 79.27 x 120 hours).

Option 3. The driver's hourly wage rate is calculated based on the monthly working hours according to a 40-hour workweek schedule. The standard working time for August 2008 in accordance with the production calendar for 2008 is 168 hours.

The hourly wage rate for an employee is 77.38 rubles. (RUB 13,000 / 168 hours).

The salary for August will be 9,285.60 rubles. (RUB 77.38 x 120 hours).

Overtime work

With summarized accounting, an employee in certain periods of time can overwork the standard working time ( Part 1 Art. 104 Labor Code of the Russian Federation). However, such overtime is considered overtime work only if it occurs after the end of the accounting period ( Part 1 Art. 99 Labor Code of the Russian Federation). At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year ( Art. 99 Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours, it is paid at least one and a half times, and for subsequent hours - at least double. Higher rates of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations.

For example, if the accounting period is a quarter, then in certain months of the quarter the employee may work more than the normal number of working hours, but if after the end of the third month of the quarter the actual hours of work exceed the standard ones, they must be paid in accordance with labor legislation.

The employee has a 40-hour work week. His hourly rate is 100 rubles. The employee works in the summarized working time recording mode. The accounting period is quarter. The standard working time in the third quarter of 2008 is 528 hours (for July - 184 hours; for August - 168 hours; for September - 176 hours).

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will be 19,000 rubles for July. (100 rubles x 190 hours), for August – 16,800 rubles. (RUB 100 x 168 hours).

Based on the results of the accounting period, the employee will work 533 hours (190 + 159 + 184), which exceeds the norm by 5 hours (533 - 528). Since the excess occurs at the end of the accounting period, these hours are overtime work. 2 hours of overtime work are paid at least one and a half times the rate, and the remaining 3 hours (5 - 2) - at least double the rate.

Thus, wages for September will be:

– at the tariff rate – 17,900 rubles. (100 rub. x 179 h);

– payment for overtime hours – 900 rubles. (100 RUR x 2 hours x 1.5 + 100 RUR x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17,900 + 900).

Night work

According to Art. 96 Labor Code of the Russian Federation night time is considered to be from 22.00 to 6.00. Each hour of such work is paid at a higher rate compared to work under normal conditions ( Art. 154 Labor Code of the Russian Federation).

Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 “On the minimum increase in wages for night work” states that each hour of night work is paid with an increase in the tariff rate by no less than 20%.

For employees of healthcare institutions, additional payment for night work is set at 50% of the hourly tariff rate or official salary for each hour of work ( clause 5.1 of the Order of the Ministry of Health of the Russian Federation No. 377 ).

The healthcare institution has established a summarized recording of working hours for ambulance drivers. The additional payment for night work is 50% of the hourly tariff rate. In August 2008, the driver worked 180 hours, of which 42 hours worked at night. The hourly tariff rate is 68 rubles. The accounting period is a month.

Let's calculate the driver's salary.

Let's determine the number of hours worked overtime:

The standard working hours in August 2008 according to the production calendar are 168 hours. The total number of overtime hours in a given month is 12.

The salary for daytime hours will be 9,384 rubles. ((180 hours - 42 hours) x 68 rub.) (single overtime hours have already been taken into account).

Salary for night hours – 4,284 rubles. (42 hours x 68 RUR x 1.5).

Payment for the first two hours of overtime work is 68 rubles. (68 RUR x 0.5 x 2 hours), payment for other hours – 680 RUR. (68 RUR/hour x 1.0 x 10 hours).

The total employee salary for August 2008 will be 14,416 rubles. (9,384 + 4,284 + 68 + 680).

Work on weekends and non-working holidays

If an employee’s scheduled work shift falls on a holiday, then his work is paid in accordance with Art. 153 Labor Code of the Russian Federation:

– for piece workers – at least at double piece rates;

– employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

– employees receiving a salary (official salary):

in the amount of no less than a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work on a weekend or non-working holiday was carried out within the monthly working hours;

in the amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working hours.

The specific amount of payment for work on a day off or a non-working holiday may also be established by a labor agreement, collective agreement or other local regulatory act adopted taking into account the opinion of the representative body of employees.

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

In accordance with Explanation of the State Labor Committee of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13/P-21(hereinafter referred to as the Explanation) work on holidays is included in the monthly standard of working time when recording working hours together. Payment is made to all employees for the hours actually worked on the holiday. When part of a work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid at double the rate.

The institution has established a summarized recording of working hours for guards. The additional payment for night work is 20% of the hourly tariff rate. In May 2008, watchman S.A. Ivanov worked 159 hours, of which 42 hours at night, 10 hours on holidays. The hourly tariff rate is 48 rubles. The accounting period is a month.

Let's calculate the watchman's salary.

The norm of hours in May 2008 is 159, since the work by S.A. Ivanov was completed within the monthly norm, payment for holiday hours is made in the amount of a single hourly rate in addition to the salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rub.).

Payment for actual hours of work – 5,616 rubles. ((159 h - 42 h) x 48 rub.).

The total employee salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

For employees with summarized working hours, work on holidays is included in the monthly working time norm, and they must fulfill this norm, which also includes work on non-working holidays. Therefore, when calculating overtime hours, work on holidays performed in excess of normal working hours should not be taken into account, since it is already paid at double the rate. This position is based on the fact that the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount at the same time as on the basis of Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive (clause 4 of the Explanation, Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341).

Let's change the conditions of example 5. Ivanov worked 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, so payment for holiday hours must be made in the amount of at least double the hourly rate in addition to the salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 RUR x 2).

Payment for night hours – 2,419.20 rubles. (42 hours x 48 RUR x 1.2).

Payment for actual hours – 6,240 rubles. ((172 hours - 42 hours) x 48 rub.).

The number of overtime hours for Ivanov in May is 13 (172 - 159). We should only pay for 3 hours (13 -10), since 10 hours have already been paid double.

Payment for overtime hours will be 96 rubles. (48 RUR x 2 hours x 0.5 + 48 RUR x 1 hour x 1) (single overtime hours have already been taken into account).

The total employee salary for May 2008 will be 9,715.20 rubles. (960 + 2,419.20 + 6,240 + 96).

E.A. Shapoval, lawyer, PhD. n.
A.K. Kovyazin, lawyer

Is it possible to accrue wages to employees with summarized working hours?

Salary- a fixed amount of payment for the performance of labor duties per calendar month for workers whose work cannot be regulated, as well as managers and specialists, excluding compensation, incentives and social payments T Art. 129, art. 143 Labor Code of the Russian Federation.

As you know, if it is not possible to maintain the normal working hours per week for each employee (40, 36, 35 or 24 hours A Articles 91, 92 of the Labor Code of the Russian Federation), then a summarized accounting of working time is introduced. This allows you to comply with the standard working hours for a longer accounting period - from a month to a year. A Art. 104 Labor Code of the Russian Federation. It turns out that an employee who has been assigned a summarized accounting system works an unequal number of hours in different months of the accounting period: in some, more than the norm according to the production calendar, in others, less. This means that the salary of such an employee fluctuates depending on the time worked.

Some organizations, in order not to bother with calculating salaries for such employees, set their salaries. And for each month of the accounting period, the employee is paid the same amount if the employee has fully worked the required hours according to his schedule. Is it possible to do this?

When calculating wages, you need to take into account the actual time worked

The organization decides independently what kind of remuneration system will be used for employees with cumulative accounting of working hours. O Art. 135 Labor Code of the Russian Federation. However, labor legislation does not prohibit paying such workers on a salary basis.

However, as the Russian Ministry of Health and Social Development explained to us, it is impossible to pay them a salary without taking into account the time worked.

From authoritative sources

Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia

“With a time-based wage system, the employer is obliged to pay for the time actually worked by each employee I Art. 91, art. 129 Labor Code of the Russian Federation. For employees with summarized recording of working time, the number of hours worked in different months of the accounting period will deviate from the norm of working hours in a month according to the production calendar. Consequently, the remuneration of workers with a summarized accounting of working hours cannot be the same and be made without taking into account the actual time worked.”

Thus, even if you have set a salary for employees with summarized working hours, you still need to calculate their salary on a monthly basis, taking into account the number of hours worked according to the schedule.

Methods for calculating the hourly rate from salary

There are two such ways.

METHOD 1. Calculation of the hourly tariff rate taking into account the standard working hours of a given month according to the production calendar

Let's look at a specific example.

Example. Calculation of an employee's salary based on salary, if the hourly wage rate is determined taking into account the standard working hours of a given month according to the production calendar

/ condition / An employee with summarized working hours is given a salary of 20,000 rubles. per month. The accounting period is quarter.

Normal working hours are 40 hours per week.

Payment is made on the basis of an hourly tariff rate, taking into account the standard working hours for a given month.

In the second quarter of 2011, according to the production calendar, for a 40-hour working week, the standard working hours is 496 hours: in April and June 168 hours each, in May - 160 hours.

According to the schedule, the employee worked 150 hours in April 2011, 180 hours in May 2011, and 166 hours in June 2011.

To simplify the example, assume that the employee was not required to work at night.

/ solution / We determine the employee’s salary for each month of the accounting period using formula (1).

The employee's salary will be:

for April 2011 - 17,857.14 rubles. (RUB 20,000 / 168 h x 150 h);
for May 2011 - 22,500 rubles. (RUB 20,000 / 160 h x 180 h);
for June 2011 - 19,761.9 rubles. (RUB 20,000 / 168 h x 166 h).

The total employee salary for the second quarter of 2011 will be 60,119.04 rubles.

If an employee were remunerated on a salary basis without taking into account the time actually worked, then his salary for the second quarter of 2011 would have been 60,000 rubles.

METHOD 2. Calculation of the hourly tariff rate from the average monthly number of working hours for the year

The tariff rate is determined by the formula:

Example. Calculation of an employee's salary based on salary, if the hourly wage rate is determined from the average monthly number of working hours for the year

/ condition / Let's use the conditions of the previous example, changing them as follows.

Payment is made on the basis of an hourly tariff rate, determined from the average monthly number of working hours for the year.

The standard working hours for 2011 according to the production calendar is 1981 hours.

/ solution / The algorithm of actions is as follows.

STEP 1. We determine the hourly tariff rate using formula (2):

20,000 rub. x 12 months / 1981 hours = 121.15 rubles/hour.

STEP 2. We determine the employee’s salary for each month of the accounting period:

for April 2011 - 18,172.5 rubles. (121.15 rub/hour x 150 hours);
for May 2011 - 21,807.0 rubles. (121.15 rub/hour x 180 hours);
for June 2011 - 20,110.9 rubles. (121.15 rub/hour x 166 hours).

The total employee salary for the second quarter of 2011 will be 60,090.4 rubles.

The Ministry of Health and Social Development of Russia told us which of the two methods is better to choose.

From authoritative sources

“ If, during summary accounting, a salary is set for employees, and the salary for the month is calculated from the salary established for the employee using the norm of working hours for a given month according to the production calendar, then this can lead to a bias in the annual wage both towards the employer and towards the employee . To avoid this, it is better to calculate the hourly rate by dividing the monthly salary by the average monthly number of working hours for the year, depending on the length of the working week established for the employee, regardless of the length of the accounting period.”

Ministry of Health and Social Development of Russia

As you can see, even if you set the employee’s salary when accounting for working hours in total, the calculations will not decrease. You will still have to calculate the hourly tariff rate according to one of the options.

In accordance with Article 104 of the Labor Code of the Russian Federation, when, due to the conditions of production (work) in the organization as a whole or when performing certain types of work, the daily or weekly working hours established for a given category of workers cannot be observed, it is allowed to introduce summarized accounting.

Among budgetary organizations, the use of summarized working time recording is most often found at ambulance stations and in healthcare institutions with hospitals, since their specificity is the provision of medical care at any time of the day or day of the week. In this article we will talk about how to pay employees who have a summarized recording of working hours.

What's specialsummarized accounting
working hours?

Depending on the specifics of the work, the employer can keep daily, weekly or cumulative records of working time.

The peculiarity of summarized accounting is that the accounting of working time, in contrast to daily and weekly, allows for a deviation of the duration of working time per day and during the week from that established for a given category of workers. In this case, overtime on some days (weeks) can be offset by underwork on other days (weeks) so that within a certain accounting period the total working time does not exceed the normal number of working hours for this period ( Art. 104 Labor Code of the Russian Federation). Thus, fulfillment of labor standards - working out a standardized number of working hours - is ensured not in a week, but over a longer period (month, quarter, year).

How is cumulative accounting established?

Necessary conditions for payroll calculation

The introduction of summarized accounting in an organization involves establishing:

Duration of the accounting period (month, quarter, year);

Norms of working hours for the accounting period;

Work schedule.

Standard hours for the accounting period. The indicator is determined based on the weekly working hours established for this category of workers based on the production calendar.

For example, the permissible daily work hours for health workers is specified in Art. 350 Labor Code of the Russian Federation- no more than 39 hours per week. Besides, By Decree of the Government of the Russian Federation dated February 14, 2003 No. 101 “On the length of working hours of medical workers, depending on their position and (or) specialty,” adopted in accordance with this article, established an even shorter working time for some categories of medical workers - from 36 to 24 hours a week. In a health care institution, a summarized recording of working time has been established, the accounting period is a year. Standard working hours according to the production calendar for 2008:

With a 36-hour week - 1,793 hours;

With a 24-hour week - 1,193 hours.

When drawing up a shift schedule, you must remember that working two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation).

Remuneration under summarized accounting

When recording working hours in aggregate, a time-based wage system is usually used - hourly tariff rates or official salaries.

Elements of the remuneration system - the size of tariff rates, salaries, bonuses and other incentive payments - are established by the regulations on remuneration.

If the institution uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month.

The institution has introduced summarized recording of working hours with an accounting period of one year. The hourly wage rate for an employee is 35 rubles. According to the shift schedule, he works 24 hours. In August 2008, he worked seven shifts according to schedule.

The actual number of working hours for August is 168 (24 hours x 7 shifts).

The salary accrued to the employee for August amounted to 5,880 rubles. (168 h x 35 rub.).

If an employee has an official salary, then he is paid in full provided that all shifts are worked in accordance with the schedule. If he has not worked in full for a month, then his salary is calculated in proportion to the time worked. In this case, the accountant needs to calculate the hourly tariff rate, which is determined from the standard number of working hours per month.

The standard number of working hours per month can be calculated based on the standard working time in hours:

This year;

In the accounting period;

In this month.

The legislation does not establish the procedure for calculating the hourly wage rate, so it must be enshrined in the collective agreement or in the regulations on remuneration.

Let's calculate the driver's salary for August.

Option 1. The hourly wage rate is calculated based on the standard working time for the year. The standard working time for 2008 is 1,993 hours.

The standard number of working hours per month is 166 (1,993 hours / 12 months).

The actual number of working hours per month is 120.

The hourly wage rate for an employee is RUB 78.31. (RUB 13,000 / 166 hours).

The salary for August will be 9,397.20 rubles. (RUB 78.31 x 120 hours).

The standard number of working hours per month is 164 hours (493 hours / 3 months).

The hourly wage rate for an employee is RUB 79.27. (RUB 13,000 / 164 hours).

The salary for August will be 9,512.40 rubles. (RUB 79.27 x 120 hours).

The hourly wage rate for an employee is RUB 77.38. (RUB 13,000 / 168 hours).

The salary for August will be 9,285.60 rubles. (RUB 77.38 x 120 hours).

Overtime work

Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours it is paid at least one and a half times, and for subsequent hours - at least double. Higher rates of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations.

According to the schedule, the employee must work 190 hours in July, 159 hours in August, and 184 hours in September.

It will be 19,000 rubles for July. (100 rubles x 190 hours), for August - 16,800 rubles. (RUB 100 x 168 hours).

Thus, wages for September will be:

According to the tariff rate - 17,900 rubles. (100 rub. x 179 h);

Payment for overtime hours - 900 rubles. (100 RUR x 2 hours x 1.5 + 100 RUR x 3 hours x 2).

The total salary for September will be 18,800 rubles. (17,900 + 900).

Night work

Let's calculate the driver's salary.

Let's determine the number of hours worked overtime:

The standard working hours in August 2008 according to the production calendar are 168 hours. The total number of overtime hours in a given month is 12.

The salary for daytime hours will be 9,384 rubles. ((180 hours - 42 hours) x 68 rub.) (single overtime hours have already been taken into account).

Salary for night hours - 4,284 rubles. (42 hours x 68 RUR x 1.5).

Payment for the first two hours of overtime work is 68 rubles. (68 RUR x 0.5 x 2 hours), payment for other hours - 680 RUR. (68 RUR/hour x 1.0 x 10 hours).

The total employee salary for August 2008 will be 14,416 rubles. (9,384 + 4,284 + 68 + 680).

Work on weekends and non-working holidays

If an employee’s scheduled work shift falls on a holiday, then his work is paid in accordance with Art. 153 Labor Code of the Russian Federation:

Piece workers - at no less than double piece rates;

For employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

For employees receiving a salary (official salary):

In accordance with Explanation of the State Labor Committee of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated 08.08.1966 No.13/P-21(hereinafter referred to as the Explanation) work on holidays when recording working hours is summarized is included in the monthly working time standard. Payment is made to all employees for the hours actually worked on the holiday. When part of a work shift falls on a holiday, the hours actually worked on the holiday (from 0 hours to 24 hours) are paid at double the rate.

Let's calculate the watchman's salary.

Payment for holiday hours will be 480 rubles. (10 hours x 48 rub.).

Payment for actual hours of work - 5,616 rubles. ((159 h - 42 h) x 48 rub.).

The total employee salary for May 2008 will be 8,515.2 rubles. (480 + 2,419.20 + 5,616).

Let's change the conditions of example 5. Ivanov worked 172 hours in May.

In this case, the hours actually worked exceed the monthly norm, so payment for holiday hours must be made in the amount of at least double the hourly rate in addition to the salary.

Payment for holiday hours will be 960 rubles. (10 hours x 48 RUR x 2).

Payment for night hours - 2,419.20 rubles. (42 hours x 48 RUR x 1.2).

Payment for actual hours - 6,240 rubles. ((172 hours - 42 hours) x 48 rub.).

The number of overtime hours for Ivanov in May is 13 (172 - 159). We should only pay for 3 hours (13 -10), since 10 hours have already been paid double.

Payment for overtime hours will be 96 rubles. (48 RUR x 2 hours x 0.5 + 48 RUR x 1 hour x 1) (single overtime hours have already been taken into account).

The total employee salary for May 2008 will be 9,715.20 rubles. (960 + 2,419.20 + 6,240 + 96).

Order of the Ministry of Health of the Russian Federation dated October 15, 1999 No. 377 “On approval of the Regulations on remuneration of healthcare workers.”

S. Valova, editor of the magazine “Budgetary Institutions: Audits and Inspections of Financial and Economic Activities”

The Labor Code provides for work with summarized recording of working hours. In practice, not all enterprises use this assumption. As a rule, this is associated with certain difficulties in calculation. Let's look further at how to properly keep track of working hours.

Target

Before you figure out how to conduct it, you should explain why it is needed. In some enterprises, weekly or daily work hours cannot be observed. It depends on the specifics of the organization. Thus, summarized recording of drivers’ working hours is quite often used in organizations. It is introduced to ensure that the duration of work for a month, quarter and other periods does not exceed that established by law. In this case, the accounting period cannot be more than a year. This is established in Art. 104 TK.

The essence

Accounting for working hours in the case of summarized accounting is carried out in accordance with the weekly duration of work. This indicator determines the duration of professional activity. Summarized accounting of working time during a shift schedule or part-time work has its own specifics. For such employees, the optimal duration of work will be reduced. Thus, if at an enterprise, due to its specifics, it is not possible to establish a schedule according to which people would work 24, 36, 35 or 40 hours, then the summarized accounting scheme will be more convenient and appropriate. The employer must competently organize the labor process. with summarized accounting, it must be performed by an employee for a specified period (for example, a month). The duration of work (number of hours) per day may vary. The main thing here is that the duration is balanced within the period.

Introduction of the scheme

Rules for summarized recording of working time, according to the provisions of Art. 104 of the Labor Code are established by the regulations on internal labor regulations at the enterprise. There are situations when an organization developed and approved such a procedure, but did not use it as unnecessary. However, later such a scheme became necessary. Let's say management decides that summarized recording of working hours with employees on a shift schedule will be more convenient. How, then, to put the order into effect? An order acts as a document that makes appropriate changes to the payment schemes. Before signing it, the head of the enterprise must fulfill the requirements of Article 190 of the Labor Code. In accordance with it, the provisions of the internal regulations of the organization are approved in agreement with the representative body of employees. This means that changes to them need to be discussed with the trade union. In addition, Art. 22 of the Labor Code requires the manager to familiarize the staff, against signature, with all local acts that are directly related to the work activities of employees. Thus, all affected employees must be notified of the innovations.

In what cases should order be introduced?

At some enterprises, recording working hours during summarized accounting is mandatory. In particular, this applies to the shift method. This requirement was introduced by Article 300 of the Labor Code. According to Art. 297 shift work refers to a special form of implementation of the labor process, which involves activities outside the employees’ place of residence, when their daily return home cannot be ensured. It is also recommended to use summarized recording of the working hours of drivers operating on a flexible schedule. According to Article 102 of the Labor Code, in this case the length of the working day is established by agreement between the parties. The enterprise must ensure that the employee completes the total number of hours for certain periods (week, day, month, etc.). It is advisable to use summarized accounting when working in shifts. This schedule is explained in Art. 103 TK. It is introduced in cases where the duration of the production process is longer than the duration of permitted daily work. Such a schedule is also used for more efficient operation of equipment, increasing the number of goods produced or services provided. This mode is typical for industrial enterprises, housing and communal services organizations, trading companies and catering companies.

Payment for summarized recording of working hours

There are a number of nuances in the salary calculation scheme for employees. If an enterprise uses summary accounting of working hours, it means that the working conditions in such an organization deviate from traditional ones. So, this could be the systematic use of people on holidays and weekends, at night, etc. As a rule, increased tariff rates are established for such employees. In this way, the company compensates for deviations from the usual schedule. However, a higher salary does not relieve the employer from the obligation to pay for work in “extreme” conditions, according to the requirements of the Labor Code. The specific amount of remuneration in a given case, as well as the entire calculation system, are formulated in the collective agreement, established by other local acts and written directly into the contract. This requirement is contained in Art. 135 TK.

Overtime hours with summarized working time recording

An explanation is given in Article 99 of the Labor Code. Overtime is considered work performed in excess of the established (usual) number of hours for a specific period. Moreover, their number should not exceed 4 for two weeks in a row and 120 hours per year for each person. The procedure in accordance with which the calculation is carried out is established by Article 152 of the Labor Code. Overtime in the case of cumulative accounting of working time is compensated for the first 2 hours in no less than one and a half times, for further hours - no less than in double. An employment or collective agreement may establish specific amounts of remuneration. With the consent of the employee, summary recording of working time may not be carried out. In this case, the employee is given the opportunity to use additional rest periods. Their duration should not be less than the overtime hours worked.

Calculation method

Establishing overtime hours when recording working hours in total is generally not difficult. Within a specific period, the duration of an employee’s professional activity should not be more than optimal. Anything worked above this standard is therefore considered overtime. However, in some cases problems may arise during calculations. In accordance with the law, the initial 2 hours of the total overtime are paid at one and a half rates, all others - at double. It does not matter when exactly they took place: on one day or throughout the entire period. This methodology is based on the provisions of the Labor Code. However, it does not reflect real circumstances. Thus, if a maximum accounting period is established per year, at the end of it the employee may accumulate a fairly large number of hours that were worked overtime. In practice, a slightly different approach to calculation is used. The one-and-a-half rate pays for the number of overtime hours that is no more than an average of two hours for each day in the period. The rest will be compensated in double amount. This technique seems more logical. The fact is that it is not possible to establish the number of overtime hours relative to specific working days, since, in accordance with the rules of summarized accounting, overtime on one day can be compensated by underwork on another. But the provisions of Article 152 of the Labor Code indicate the illegality of this approach.

Holidays and weekends

How is working time recorded during summarized accounting in such cases? When calculating remuneration for activities on holidays and weekends, difficulties often arise. Thus, experts, when considering calculation schemes, use the following approach. If the schedule does not indicate overtime, then it takes into account that work on holidays, Saturdays and Sundays can be compensated by rest on weekdays. But there is a legislator's point of view. In such cases, it cannot be said that it can be compensated by rest. This is due to the fact that it is not a planned schedule that takes place, but processing. When recording working hours in aggregate, as in general cases, compensation should be double the amount. There are no direct instructions on this in the Labor Code. In this regard, some accountants believe that the general procedure does not apply to the summarized recording of working hours. The subtleties of the legislation in this case are explained by various authorities. In particular, the absence of a clause in Article 152 of the Labor Code regarding summarized accounting actually means that double payment is applied for it. One more nuance should also be mentioned. According to the law, there is an additional basis for establishing increased pay - overtime work. Many experts are interested in whether it is possible to increase remuneration under two conditions at once? One of the decisions of the Supreme Court gave a clear negative answer to this. Payment is made only for a non-working day (holiday/weekend), and overtime is not compensated in this case.

Calculation

Let's look at a visually summarized accounting of working time - an example of remuneration calculation. The company has a period of one month. In January 2011, the employee worked 13 shifts, each of which was 10 hours. One of them was on a holiday. There were no night hours. 230 r/h. To calculate wages for January, it is necessary to determine the remuneration for work according to the norm: 120 hours x 230 rubles. = 27,600 rub.

In this case, no additional charges are made. Thus, the total amount to be received: 4600 + 27,600 = 32,200 rubles.

A special case

There may be a shortfall in the accounting period. This means that the employee was involved less than expected. This situation can arise both through the fault of the employer and the employee himself. Each circumstance has its own calculation. Thus, if failure to fulfill labor standards and job responsibilities arose through the fault of the employer, then payment for the work is made in an amount not less than the average salary, which is calculated in proportion to the actual time worked. Such an order is contained in Article 155 of the Labor Code. Thus, if an employee did not work the required hours due to the fault of the employer, then he will receive a salary in accordance with the normal amount of working time. A different procedure is established for cases in which the employee himself is guilty. At the same time, the legislation provides for valid and unexcusable reasons for missing work. So, in case of illness, vacation and other similar circumstances, the employee is accrued an average salary. If the reasons are not valid, then no payment is made at all.

How to count if the period is more than 1 month?

Experts have developed a calculation method that complies with legal requirements and reflects the real situation at the enterprise (takes into account the specifics of the work). When calculating salary for each month, the accountant should take into account the actual period in which the employee was involved in the organization within a specific month. Payment for each hour is made in a single amount. When summing up the results of the entire period, overtime hours will be identified. According to the general procedure, half the bet is set for the first 2, and one bet for all others. The accountant thus uses the coefficient. 0.5 and 1. They show that all hours actually worked during the accounting period have already been compensated in a single amount.

Task

Let's look at another example. To record employee work time, a summarized procedure is established. The reporting period is a quarter. The employee's tariff rate is 200 rubles/hour. The normal number of hours for a forty-hour week in the first quarter was set at 454. The employee also had to replace another employee due to his illness. Thus, as a result, 641 hours were worked in the first quarter:

Thus, the number of overtime hours: 641 - 454 = 187.

In each accounting month, the employee received a salary based on the time actually worked. In this regard, periods beyond the established ones are compensated in a smaller amount. For the first 2 hours of processing, the payment will be as follows: 0.5 x 200 rubles / hour x 2 hours = 200 rubles.

The remaining 185 hours (187 - 2) are paid in a single amount: 185 hours x 200 rubles / hour x 1.0 = 37,000 rubles.

As a result, along with the March salary, the employee will receive remuneration for overtime hours in the first quarter. Salary for this month is calculated in accordance with the actual quantity: 212 hours x 200 rubles/hour = 42,200 rubles.

Salary calculation outside the schedule

Summarized accounting has been introduced for an enterprise employee. The reporting period is a month. An employee's salary is 18 thousand rubles. According to the production calendar, with a week of 40 hours, 151 is the optimal number of hours. In February, the employee worked 161 hours. Eight of them were outside the schedule and fell on February 23 (a holiday). The collective agreement provides for additional compensation for activities on weekends and holidays in double amount and payment for overtime according to the general rule of the Labor Code. The average hourly salary of an employee will be: 18 thousand rubles. / 151 hours = 119.21 rubles/hour.

In accordance with the actual amount of time worked, the salary for February is equal to: 119.21 rubles / hour x 161 hours = 19,192.81 rubles.

Compensation for work on a holiday is: 119.21 x 8 hours x 1.0 = 953.68 rubles.

The number of overtime hours is determined minus the first two hours worked on a holiday outside the schedule: 161 - 151 - 8 = 2.

The first 2 hours are compensated at one and a half times the rate. But the single one was already taken into account when calculating the actual time worked. Therefore: 119.21 x 2 hours x 0.5 = 119.21 rubles.

Thus, for February the employee will receive: 19,192.81 rubles. + 119.21 rub. + 953.68 rub. = 20,265.70 rub.

Calculation within the schedule

Let's take the conditions of the previous example. Let’s assume that 8 hours were worked according to the shift schedule; there was no work beyond the required limit. The collective agreement stipulates that compensation for bringing an employee on a holiday is calculated at double the amount. Overtime hours are paid - for the first 2 at time and a half, for subsequent ones - at double rate. Since the employee was employed at the enterprise for the entire required period, he will receive a full salary of 18 thousand rubles. To calculate payment for holiday hours, you need to determine the average hourly earnings. As in the previous case, it will be 119.21 rubles/hour. Compensation for a holiday: 119.21 x 1.0 x 8 hours = 953.68 rub.

As a result, payment for February will be equal to: 18 thousand rubles. + 953.68 rub. = 18,953.68 rub.

The procedure for calculating nightly

Article 96 of the Labor Code recognizes the period from 22.00 to 6.00 as a night time period. For each hour of this work, the employee is entitled to increased pay compared to traditional working conditions. This is established in the first part of Article 154 of the Code. For a number of professions, the amounts of additional remuneration have been officially established. So, for example, employees of healthcare institutions are compensated in the amount of 50% of their salary/rate for each hour. However, this requirement applies to state and municipal medical institutions. For employees of commercial enterprises, the additional payment and its amount are determined in an agreement with the employer.

Accrual scheme

The hospital has approved summarized time tracking. According to the collective agreement, the involvement of employees at night is compensated to them in the amount of 50%. The reporting period is a month. The hourly rate of a doctor is 100 rubles/hour. In February, the employee performed his duties for 161 hours, of which 15 hours were at night. The optimal number of hours this month is 151. Let us calculate the salary for February. First of all, the number of hours worked overtime is determined: 161 - 151 = 10 hours.

For the actual time worked, the specialist will receive: 161 hours x 100 rubles/hour = 16,100 rubles.

For the first 2 hours of overtime, the doctor is entitled to: 100 rubles/hour x 2 hours x 0.5 = 100 rubles.

The coefficient of 0.5 takes into account time and a half payment (single amount is calculated when determining the salary for the actual time worked). For the remaining 8 hours (10 - 2) compensation will be as follows: 8 x 100 rubles / hour x 1.0 = 800 rubles.

Since a single amount was already taken into account when calculating wages for actual work time, a coefficient of 1.0 is used in calculating compensation. The remuneration for the night will be: 100 rub./hour x 15 hours x 50% = 750 rub.

Thus, at the end of February, the doctor will receive: 16,100 rubles. + 800 rub. + 100 rub. + 750 rub. = 17,750 rub.

Truancy

As mentioned above, with a summarized time tracking scheme, an employee can either overwork or underwork. The latter occurs, for example, when absenteeism. It is recognized as the absence of an employee from his workplace for more than 4 hours continuously during a shift (working day) without good reason. This explanation is given in Art. 81, sub. “a” of paragraph 6. This wording applies to any regime of professional activity, regardless of the specifics of the enterprise. In this regard, if an employee was continuously absent from work for more than 4 hours when the company uses summarized work time tracking without a good reason, then this can be regarded as absenteeism. Accordingly, salary accrual for this period is not made. It is worth saying that absenteeism is a disciplinary violation. In case of absence without good reason, the employer must obtain an explanation from the employee. The Labor Code provides for various penalties for violations: from warning to dismissal. Sanctions are applied depending on the circumstances, severity and number of offenses.

Conclusion

In general, the application of the summary accounting procedure at an enterprise is not accompanied by any particular difficulties. The main problems, perhaps, are cases when employees are involved in activities on weekends or holidays. In such cases, it is necessary to take into account exactly how the work was carried out: within the schedule or outside it. The calculation is made accordingly. Examples of such cases are presented clearly in the article. As for situations where an employee was at the enterprise for less than the period established in the plan, it is also necessary to consider the circumstances that occurred.

The employer is required to keep records of the time that the employee actually worked. Organizations introduce summarized recording of working hours due to the specifics of their activities. In this case, the following rules must be observed.

Rule 1. Summarized recording of working time is introduced in strictly defined cases

According to Art. 104 of the Labor Code of the Russian Federation, when, due to the conditions of production (work) when performing certain types of work, the daily or weekly working hours established for this category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be observed, it is allowed introduction of summarized working time recording. This applies to both organizations and individual entrepreneurs.

Summarized accounting is introduced both for the organization as a whole and for certain categories of employees. For example, conductors, sellers, security guards and other categories of workers.

Summarized working time accounting must be entered if:

24/7 work;
The organization uses inter-shift work;
there are employees who have flexible working hours;
when working on a rotational basis - in this case, the introduction of summarized accounting is mandatory.

For some employees, summary recording of working time is established on the basis of regulatory legal acts of executive authorities. For example, for car drivers, if it is impossible to comply with the norms of daily (weekly) working hours, summarized accounting is established with an accounting period of a month ( clause 8 of the Order of the Ministry of Transport of Russia dated August 20, 2004 No. 15).

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 approved by Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n.

When calculating the standard working hours, periods when the employee did not actually work are excluded. For example, I was on vacation, on sick leave, on a business trip, undergoing vocational training, etc.

If an employee worked all the days according to the schedule in the accounting period (was not on vacation, sick leave, on a business trip, etc.), then the standard hours for the accounting period will correspond to the standard hours for the months of this period according to the production calendar.

Example: Alexey Sushkin works at Progress LLC, and he has a summarized recording of working hours. The accounting period is a month. This employee is engaged in work with hazardous working conditions, that is, the working week of this category of workers cannot be more than 36 hours per week.

We determine the standard hours for July, taking into account the time when the employee was on vacation. The specified norm will be calculated according to the rules that are approved by Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. According to this document, the standard working time for a specific month is calculated as follows: the length of the working week (40, 39, 36, 30, 24, etc. hours) is divided by 5, multiplied by the number of working days according to the calendar of the five-day working week of a specific month and from the resulting number of hours, the number of hours in a given month by which working time is reduced on the eve of non-working holidays is subtracted.
36/5 * 23 working days = 165.6 hours - this norm is indicated in the production calendar.
23 is the number of working days in July according to the five-day working week calendar.
We determine the standard working hours for July, taking into account vacation time.
The vacation period, from July 1 to July 10, is 8 working days. Accordingly, the norm for July 2016 will be:
165.6 - (36/5 x 8 working days) = 165.6 - 57.6 = 108 hours.

If the accounting period consists of several months, first determine the standard working hours for each month, and then add up the results obtained.

For employees working part-time (shift) and (or) part-time week, the normal number of working hours for the accounting period is reduced accordingly.

Rule 4. The introduction of summarized accounting must be properly executed

Summarized accounting is introduced by order of the manager and recorded in the internal labor regulations. If there is a trade union in the organization, then its opinion about this working hours is important.

Employees must be familiarized with the order to introduce summarized accounting.

Rule 5. Summarized accounting presupposes the mandatory presence of a work schedule

Employees must know their work schedule, so having such a document as a work schedule is mandatory.

If summary accounting is established for employees with a shift schedule (that is, work is expected to be performed by several employees), then a shift schedule must be drawn up.

Work schedule and shift schedule are different concepts.

Shift work - this is work in two, three or four shifts - is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided (Article 103 of the Labor Code of the Russian Federation ).

When working in shifts, each group of workers must work within the established working hours in accordance with the shift schedule.

Shift schedules are usually an annex to the collective agreement.

Shift schedules are brought to the attention of employees no later than one month before they come into effect. That is, if an organization draws up a shift schedule for July 2018, then no later than May 31, 2018, employees must be familiarized with this schedule.

But the procedure for familiarizing yourself with the work schedule is not established by law, therefore this procedure should be established by the internal labor regulations.

When drawing up a shift schedule, you should remember that working two shifts in a row is prohibited.

We recommend training in . The training program includes: payroll calculation, all types of compensation and incentive payments, including overtime, work on weekends, and night work. Awards. State guarantees: business trips, sick leave, other benefits - all cases of calculating average earnings.

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