How is part-time work paid? Labor Code of the Russian Federation. Part-time payroll examples. We conclude an employment contract with a part-time worker and register him for work

If an employee performs additional work within his working time while remaining in his main position, then in this case we can talk about combining positions or increasing the amount of work. According to Article 60.2 of the Labor Code of the Russian Federation, the employer is obliged to pay the employee extra for performing additional labor functions. Payment for combining positions under the Labor Code must be fixed by an appropriate agreement between the employer and employee in order to avoid misunderstandings and disputes.

How are combined positions paid?

note

There is a difference between a combination and a part-time job. In short, part-time work is the performance of a volume of work outside of the main responsibilities with the conclusion of an agreement. Combination - “load from above”, employment contract is not concluded. You can read about the differences in more detail here.

The amount of payment based on Article 151 of the Labor Code is established by agreement between the employee and the employer, and is fixed in a separate agreement. Moreover, this document is not considered an agreement to the employment contract, since the activities specified in the employment contract are not taken into account in this agreement. The law allows for early termination of this agreement if one party notifies the other in writing. For example, an employee will write an application for early refusal to perform additional labor functions, or the employer will issue an order for early cancellation of the order to perform it.

The additional payment agreement also indicates for what period and in what position the employee is entrusted with performing additional labor functions. The scope and content of activities are not specified in the agreement, since they are already established by order.

Important!
If the combined position involves financial liability, it is necessary to conclude an agreement on financial liability with the employee.

Determining the amount of additional payment when combining positions

To determine the amount of additional payment, the nature and complexity of the work is taken into account. The Labor Code does not limit the minimum or maximum level of payment for combining positions. This can be a specific amount or a percentage of wages the employee himself or from the salary of an absent employee. The main point that the employer must take into account when assigning an additional payment for combination work is established by Article 22 of the Labor Code. In accordance with this rule, the employer is obliged to pay equally for work of equal value.

Often in practice, the minimum or maximum amount of additional payment when combining professions and positions is determined in the collective agreement or regulations on remuneration in the organization.

Features of calculating surcharges in various cases

Payment for combined holidays and weekends is calculated in accordance with Article 153 of the Labor Code. If an employee went to work on a holiday in a combined profession and worked within the working hours, on this day the work will be paid double if the payment is calculated at daily and hourly rates. This is possible with a shift or daily work schedule. If work is paid based on salary, for work on a holiday the employee receives an amount corresponding to part of the salary for one day of work. It is calculated by dividing the salary by the number of working days in the corresponding month.

If the enterprise accepts piecework wages, when calculating wages for combining positions, the quantity of products produced by the employee during additional activities is taken into account.

Payment for combining professions with part-time work

In the case where an employee works part-time work time by main profession, and additional labor functions he performs within the same time frame, the calculation of additional pay for combining positions is carried out in accordance with the time worked on the basis of Article 93 of the Labor Code. The only exception will be an additional payment in a fixed amount; it is calculated without adjustment. Let us explain with a specific example how to calculate the additional payment for combining positions.

The HR auditor will tell you more about the combination procedure:

The driver agreed to perform the duties of a loader. The driver's salary is set at 25,000 rubles. The loader's salary is 15,000 rubles. In the main position, the driver works 5 days a week for 5 hours. In April 2017 there are 20 working days (160 hours for a 40 hour working week). The driver’s salary will consist of earnings from the main profession and an additional payment for combining, which is established in additional agreement. The salary for the main job is calculated in accordance with the hours worked:
25,000: 160 hours x 20 days x 5 hours = 15,625 rubles.

If the surcharge is set at a fixed amount, say 7,500 rubles per month, then the driver’s earnings for April will be:
15625 + 7500 = 23125 rubles.

When the additional payment is determined as a percentage of the salary, for example, 50% of the salary for a combined position (15,000 rubles), its amount is calculated in proportion to part-time work.

15,000 x 50%: 160 hours x 20 days x 5 hours = 4,687 rubles. Then the total earnings for April will be:
15625 + 4687 = 20312 rubles.

Specialsit will answer your questions below in the comments.

Often in enterprises, some employees work part-time. That is, they do some work in their free time from their main job and receive an appropriate salary for it. Required condition part-time work is the regularity of the work performed and the number of working hours is half less than the monthly norm for this category of workers. Otherwise, the part-time worker remains the same employee as everyone else, and part-time work is paid on a general basis.

Types of part-time jobs

Part-time workers can be external and internal. An external part-time worker is one who works at one enterprise in his main position, and at another as a part-time worker. An internal part-time worker is one who works both in his main position and part-time at the same enterprise. In both cases, you can work in one position or in different ones. Part-time payment does not depend on these parameters.

Registration of a part-time worker

In order to allow a part-time worker to work, you must sign an employment contract with him. To do this, the employee must bring to the enterprise a copy of his passport data, a copy of his education documents - if work conditions require it, and write an application for a part-time job. The hiring procedure is the same for both external part-time workers and internal ones - except for the internal part-time worker Required documents may already be stored in the HR department of the enterprise.

After receiving the documents, the employer and part-time worker sign an employment contract. It should contain:

• official details of the document (name, date of preparation, addresses and signatures of the parties);
• a reference to the fact that the job is part-time;
• clauses on the rights, duties and responsibilities of the parties (employee and employer);
• clause on the duration of the contract and the procedure for its termination;
• clauses on the employee’s work and rest schedule;
• clauses on payment for part-time work.

A part-time work contract can be drawn up on the basis of a standard employment contract that is used at the enterprise. It is only necessary to rewrite some points taking into account the peculiarities of the work of a part-time worker.

Part-time and combination

It is necessary to clearly distinguish between the concepts of part-time and part-time work, since these are two different categories that are formalized differently and paid differently. A part-time worker is always an employee who performs other duties in his free time, and such work can be indefinite.

A part-time worker is a person who, during his working hours, combines the performance of his main duties and additional ones. Such work is always temporary and cannot be performed without the written consent of the employee.

Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed amount.

In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service. These two categories of workers - part-time and part-time workers - must be correctly taken into account and properly registered at the enterprise in order to avoid fines.

In addition, there is a certain circle of people who cannot perform part-time work:

• heads of enterprises and organizations;
• minors;

performing work under harmful and difficult working conditions, if part-time work implies the same conditions.

How is part-time work paid?

The main thing to remember when calculating part-time wages is that a part-time worker is the same employee as everyone else, he just works part-time or part-time. working week, depending on your work schedule.

Remuneration for part-time workers is calculated on a general basis, taking into account all additional payments, bonuses, coefficients and allowances that are due to main employees.

For example, those performing work in the Far North and similar areas are entitled to a bonus for working conditions - this bonus also applies to part-time workers.

Part-time salary

The specifics of calculating wages for a part-time worker are regulated by Article 285 of the Labor Code Russian Federation. As a rule, part-time workers are paid based on hours worked. Therefore, the minimum wage for part-time workers is lower than for main workers, even taking into account all the bonuses, incentives and allowances. For civil servants, a part-time working day cannot exceed four hours.

Nevertheless, sometimes it happens in enterprises that a part-time worker receives a salary equal to the salary of the main employee and even exceeding it. This is a rather risky move on the part of the administration, since the main workers, receiving wages according to the payroll, may be outraged by this state of affairs and complain to the State labor inspection to wage discrimination.

Theoretically, this should not happen, because a part-time worker works half as much as the main employee, and under the same conditions, according to the law, remuneration should be carried out equally for everyone. At the same time, the Labor Code provides for the possibility of setting wages for part-time workers not according to the number of hours worked, but according to other conditions. For example, by the number of production units assembled; in count sold goods; by volume of services sold.

Thus, for half a working day, a part-time worker with higher qualifications, better skills and greater efficiency can earn more than the main employee. If this point is stipulated in the employment contract, the employer has the right to pay a part-time worker greater amounts than the main employees of the enterprise receive - the law will not be violated, and the labor commission inspector will not have any questions for you.

Advance for part-time workers

Since a part-time worker, as we have already found out, is practically no different from the main employee, he receives wages in the same way as everyone else. If all employees of an enterprise receive wages and an advance, exactly the same provision applies to a part-time worker - he receives cash at the same time as the main employees. Advance payments - usually forty percent of wages - must also be specified in the employment contract.

Minimum wage for part-time work

Since the part-time worker has all the rights and social guarantees an ordinary worker, the provisions on the minimum wage (minimum wage) also apply to him - according to Labor Code, the employee cannot receive less than this amount. At the same time, the legislation stipulates that the minimum wage is established subject to fully worked working hours, respectively, a part-time worker who billing period worked half the established working time, receives half the minimum wage for part-time workers.

If a part-time worker has worked a quarter of the established working hours, he receives a quarter of the minimum wage, and so on. At the same time, when calculating wages taking into account all allowances and coefficients, the amount may be less than minimum payment labor.

For example, from January 1, 2018, the minimum wage per month is 9,849 rubles. Your part-time worker works at a quarter of the rate, a quarter of 9849 rubles is 2462 rubles. After making all the calculations, the amount you must pay to your part-time partner is 2,187 rubles - that is, it turns out to be below the established minimum. What to do in this case? The law provides for additional payment up to the minimum wage for part-time workers. That is, the employer pays an additional 275 rubles to the part-time worker from the above example to get the minimum wage.

Is it possible to pay a part-time worker the full salary?

1. Proportional to time worked.

2. Depending on output.

3. Under the conditions specified in the employment contract.

Is it possible for a part-time worker to be paid the same amount as for employees for whom this position is their main job? There are two opposing points of view on this issue.

TWO OPINIONS

First point of view.

A number of experts believe that this cannot be done, since according to Article 284 of the Labor Code of the Russian Federation, the duration of working hours when working part-time for one month (another accounting period) should not exceed half monthly norm working hours (standard working hours for another accounting period) established for the corresponding category of workers. And according to Article 22 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with equal pay for work of equal value. Therefore, the option when a part-time worker works half as much in one full-time position, and receives a salary equal to the salary of the main employees occupying the same position, can be regarded as discrimination in the field of wages. The “main employee” may say: “The part-time worker works 4 hours and receives 10 thousand rubles, and I work 8 hours and also receive 10 thousand rubles. According to the principle of equal pay for work of equal value, pay me 20 thousand rubles, since I work twice as much, otherwise I’ll complain to the State Labor Inspectorate.”

Second point of view.

Other experts are guided by the following in their arguments. According to Article 285 of the Labor Code of the Russian Federation, remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract. Therefore, supporters of this point of view believe that with a part-time worker it is possible to establish in an employment contract not only a full salary, but also a higher one than that of the main employees, because the establishment of other payment conditions in the employment contract, different from “proportional to the time worked”, is allowed by the code itself.

As you can see, the situation is controversial. How to deal with this in practice?

WHAT TO DO IN PRACTICE

If you are ready to defend the second point of view, this particular interpretation of the article, then you can set a full salary for your part-time worker.

If you want to avoid disputes, then it is necessary to establish such a payment system for part-time workers so that it definitely does not cause complaints from employees, inspectors, etc.

Option 1. Proportional to time worked.

The Labor Code of the Russian Federation offers a payment option for part-time workers - “in proportion to the time worked.” In this case, monthly salary rates are applied (0.5; 0.4; 0.2; 0.25 and others). According to Article 284 of the Labor Code of the Russian Federation, the duration of working hours when working part-time should not exceed four hours a day. On days when the employee is free from work at his main place of work labor responsibilities, he can work part-time full time (shift). During one month (another accounting period), the duration of working time when working part-time should not exceed half of the monthly standard working time (standard working time for another accounting period) established for the corresponding category of employees. These restrictions on the duration of working hours when working part-time do not apply in cases where the employee has suspended work at his main place of work in accordance with part two of Article 142 of the Labor Code of the Russian Federation (in case of delay in payment of wages for a period of more than 15 days) or is suspended from work in accordance with with part two or four of Article 73 of the Labor Code of the Russian Federation

Therefore, when a part-time worker works 4 hours a day, 5 days a week, he is given a rate of 0.5. If a part-time worker works for less time, then he is set the appropriate rate from the basic salary. Therefore, with time-based wages, it will not be possible to pay the full salary to a part-time worker (except for the case when the part-time worker has worked full time in accordance with Art. 284 of the Labor Code of the Russian Federation, that is, when a part-time worker at his main place of work was free from performing his job duties, or when he suspended work by virtue of Part 2 of Art. 142 of the Labor Code of the Russian Federation, or suspended from work by virtue of Part 2 or Part 4 of Art. 73 Labor Code of the Russian Federation).

Thus, it turns out (without exception) that the “main employee” receives more salary than the part-time employee. But, if there is a need to pay a part-time worker more (for example, to retain a qualified specialist), then he may be paid bonuses and allowances. The main thing is to install them legally.

Let us remind you that according to Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to the maximum amount. If the qualifications of the part-time worker are higher than the qualifications of the “main worker”, then his salary may be higher precisely in this regard. Let’s say that the salary of the “main employee” will consist only of salary, and the salary of a part-time employee will consist of salary and bonus or allowance (for qualifications).

Reference.

Salary (employee remuneration)- remuneration for labor depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments(additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of an incentive nature, bonuses and other incentive payments).

Salary (official salary)- a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity per calendar month, excluding compensation, incentives and social payments.

The Labor Code of the Russian Federation also offers the option of paying part-time workers - “depending on output.” For example, wages may be set as a percentage of total revenue, percent of individual sales. A rate per unit of produced goods, work, service, etc. can be set. In this case, if a part-time worker produces the same amount in a month as an employee who works on the main job in the same position, then there will be no violation of the law.

What regulations should be followed when registering labor relations with part-timers? What is the maximum working time for a part-time worker per day? How is a part-time employee paid? What benefits and compensations are external part-time workers entitled to? What is the procedure for granting them regular paid vacations?

Low wages in low-paid positions force workers to look for part-time work. Extra work an employee can perform part-time work, both external and internal. In the article we will consider issues related to payments that the institution makes in favor of part-time workers.

Part-time work is the performance by an employee of another regular paid job under the terms of an employment contract in his free time from his main job (Article 282 of the Labor Code of the Russian Federation). Article 60.1 of the Labor Code of the Russian Federation establishes two types of part-time work: internal and external. The provisions of this article allow the employer to use the labor of employees, both those working for him under an employment contract (internal part-time workers) and those who come from other organizations (institutions) (external part-time workers).

When formalizing labor relations with both internal and external part-time workers, the provisions of the Labor Code of the Russian Federation and other regulations in the field of labor legislation should be taken into account. For example, the specifics of regulating part-time work for certain categories of workers (teaching, medical and pharmaceutical workers, cultural workers), in addition to the Labor Code of the Russian Federation and other federal laws, can be established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social labor relations.

Currently, such a document is Resolution of the Ministry of Labor of the Russian Federation dated June 30, 2003 No. 41 “On the peculiarities of part-time work for teaching, medical, pharmaceutical and cultural workers” (hereinafter referred to as Resolution of the Ministry of Labor of the Russian Federation No. 41).

An important point in combining medical, pharmaceutical, teaching staff and cultural workers is that they have the right to carry out part-time work both in another and in a similar position, specialty, profession (clause “a”, paragraph 1 of Resolution of the Ministry of Labor of the Russian Federation No. 41). In other words, a doctor can work, for example, at 1.5 times the rate (the rate at the main place of work and 0.5 times the rate at a part-time job), and in this case an ordinary employee is given a job combination, an expansion of service areas or an increase in the volume of work (Article 60.2 of the Labor Code RF).

As part of the consideration of the material, we will dwell on the issues of remuneration for part-time workers, as well as the implementation of other payments in relation to these persons, guaranteed to them by the legislation of the Russian Federation.

Remuneration for a part-time employee.

By virtue of Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work he performs, the quantity and quality of labor expended, and is not limited to the maximum amount. Similar instructions are contained in the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2015, approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 24, 2014, Protocol No. 11.

By general rule, established by Art. 284 of the Labor Code of the Russian Federation, the working time of a part-time worker cannot be more than four hours a day. Thus, accepting a part-time worker for vacant position with a certain salary, the institution pays

As a worker, he receives half the standard working time, respectively, half the salary in accordance with Art. 285 Labor Code of the Russian Federation. Consequently, the additional payments provided for in a fixed amount to the full official salary, you need to pay in proportion, that is, in the amount of 50% of the established amount. Paying more would discriminate against the work of other employees working in the institution in similar positions and receiving the same additional payment for the complexity and intensity of the work.

At the same time, the norms of Art. 285 of the Labor Code of the Russian Federation indicate payment of labor not only in proportion to the time worked, but also in accordance with the terms of the employment contract. And this, in turn, determines the independence of the parties to the employment contract in establishing the amount of additional payments. In other words, in the employment contract, the institution has the right to indicate a larger amount of additional payments, provided that it has the financial capacity to comply with these obligations. In practice, this is possible, as a rule, only at the expense of funds received by the institution from income-generating activities.

In particular, the remuneration of part-time teachers will depend on the teaching load assigned to them, which, in turn, depends on the number of hours according to the federal state educational standard, curriculum and programs, staffing levels and other specific conditions in this educational institution. The distribution of the teaching load is carried out by the head of the educational institution. The volume of teaching load determined for a specific teacher is fixed in the employment contract.

In general, the salary of a part-time teacher will be calculated based on the cost of one teaching hour of this employee, multiplied by the number of hours spent. And the cost of one teaching hour depends on the level of education, the availability of a qualification category, the length of teaching experience and the compensation and incentive payments established for this employee.

A similar approach is used when paying part-time doctors. When calculating their wages medical institution must take into account qualification category, availability of titles and academic degrees, compensation and incentive payments.

Let's consider an example of calculating wages for a part-time employee.

Example 1.

External part-time worker L.A. Ivanova, working as a nurse with an official salary of 5,100 rubles, worked in a dental clinic, which is an autonomous institution, in August 2015 for 75.6 hours (with a 36-hour work week). The employment contract stipulates that the employee’s remuneration is made in proportion to the time worked (Article 285 of the Labor Code of the Russian Federation). Additionally, the employee is provided with a bonus payment of 50% of the official salary. Payments are made from funds received from the provision of paid services.

Payment for hours actually worked by L. A. Ivanova in August 2015 will be 2,550 rubles. (RUB 5,100 / 151.2 hours x 75.6 hours).

The amount of the premium paid will be equal to 1,275 rubles. (RUB 2,550 x 50%).

The total amount of payments is 3,825 rubles. (2,550 + 1,275).

In the accounting of the institution in accordance with Instruction No. 183n

Payment of benefits to a part-time employee.

In accordance with Art. 287 of the Labor Code of the Russian Federation, part-time workers have the right to receive all guarantees and compensation provided for current legislation, collective agreements and local regulations of institutions.

If necessary, a part-time worker is entitled to benefits for temporary disability and in connection with maternity, which are assigned and paid in accordance with the generally established procedure. So, paragraph 2 of Art. 13 of Federal Law No. 255-FZ It has been determined that if the insured person is employed by several policyholders at the time of the insured event and was employed by the same policyholders in the two previous calendar years, then he is assigned and paid:

• benefits for temporary disability, pregnancy and childbirth - by policyholders for all places of work (service, other activities);
• monthly child care benefit - the insured for one place of work (service, other activity) at the choice of the insured person.

These benefits are calculated based on average earnings, determined in accordance with Art. 14 of this law.

Please note that, by virtue of Part 2 of Art. 13, part 1 art. 14 of Federal Law No. 255-FZ, to calculate the average earnings of part-time workers, earnings are taken into account only at the place of work where the benefit will be assigned. This does not take into account average earnings during part-time work with another employer, if temporary disability benefits are paid for all places of work.

The basis for payment of temporary disability benefits is a temporary disability certificate for each place of work. By virtue of clause 4 of Order No. 624n , if the citizen at the time of the onset of temporary disability, maternity leave is employed by several employers and in the two previous calendar years before the issuance of sick leave was employed by the same employers, he is issued several certificates of incapacity for work for each place of work.

To calculate benefits, the payment of which is carried out at the expense of the Social Insurance Fund, you must remember the following:

Average earnings are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance contributions to the Social Insurance Fund established on the basis of Federal Law No. 212-FZ for the corresponding calendar year. Moreover, if the appointment and payment of benefits to the insured person are carried out by several insurers, then the average earnings, on the basis of which the benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum amount when calculating benefits for each of these insurers (Part 3.2 of Article 14 Federal Law No. 255-FZ).

The size of the maximum base, taking into account indexation for 2014, is 624,000 rubles. (Resolution of the Government of the Russian Federation dated November 30, 2013 No. 1101), and for 2013 – 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276).

Example 2.

Let’s assume that external part-time worker L.A. Petrova, working as a cleaner in a budgetary educational institution, fell ill in September 2015. A certificate of incapacity for work was issued for five days. Her average earnings for the billing period (from January 1, 2013 to December 31, 2014) amounted to 110,000 rubles. Insurance experience – 10 years. Payment for sick leave is carried out according to activity code 2 “Income-generating activities”. Benefits are paid for all places of work without submitting certificates from other employers. Benefits are issued through the cash desk.

We will calculate the amount of temporary disability benefits.

The average earnings for calculating temporary disability benefits cannot be less than the minimum wage (Part 1.1, Article 14 of Federal Law No. 255-FZ). Therefore, if the insured person had no earnings during the billing period or the average earnings calculated for these periods, calculated for a full calendar month, are lower than established federal law on the day of the occurrence of the insured event is the minimum wage, then the average earnings for calculating benefits are taken equal to the minimum wage provided by federal law on the day of the occurrence of the insured event.

Average daily earnings in this case it will be equal to 150.68 rubles. (RUB 110,000 / 730 cal days).

Let's determine the size average daily earnings based on the minimum wage.
It will be 196.11 rubles. (RUB 5,965 x 24 months / 730 cal days).

The amount of temporary disability benefits will be equal to 980.55 rubles. (RUB 196.11 x 5 cal days). At the expense of the Social Insurance Fund, 392.22 rubles were accrued, at the expense of the employer - 588.33 rubles.

In the accounting of the institution in accordance with Instruction No. 174n The following entries were made:

Providing leave to a part-time employee.

In accordance with Art. 286 of the Labor Code of the Russian Federation, part-time workers also have the right to annual paid leave both at their main job and at part-time jobs, and both leaves are provided simultaneously. The duration of vacation is at least 28 calendar days.

If the part-time worker is external, leave is granted to him simultaneously with leave for his main job, subject to documentary confirmation by the employee of the fact that he was granted such leave.

In the event that a part-time worker has not worked for six months, and was granted leave from his main job, leave for part-time work is provided to him in advance.

In practice, a situation may arise when the duration of vacation for the main job exceeds the duration of vacation for part-time work. In this case, the employer, at the request of the part-time worker, must provide him with leave without pay of the appropriate duration. To do this, the part-time worker must confirm the duration of leave for his main job:

• or a certificate from the main place of work;
• or an extract from the vacation schedule certified by the employer at the main place of work.

The average earnings of a part-time employee to pay for vacation are calculated in the manner established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Average earnings are calculated based on the wages actually accrued to the employee and the time actually worked by him during the billing period. The calculation period is 12 calendar months preceding the period during which the employee retains his average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (Part 3 of Article 139 of the Labor Code of the Russian Federation, p. 4 Regulations No. 922).

Please note that when calculating vacation pay for an external part-time worker, only payments accrued during part-time work are taken into account.

Example 3.

External part-time worker A. S. Mikhailova, who works in a government institution, has been granted another leave. Payments for the 12 months preceding going on vacation amounted to 110,000 rubles. Leave was granted simultaneously with leave for main work for 14 calendar days.

Let's calculate the amount of vacation pay.

The average daily earnings according to clause 10 of Regulation No. 922 will be equal to 312.86 rubles. (RUB 110,000 / 12 months / 29.3 days).

The amount of vacation pay will be 4,380.04 rubles. (RUB 312.86 x 14 cal days).

In the accounting of the institution in accordance with Instruction No. 162n The following entries were made:

* * *

In conclusion, we note: Art. 287 of the Labor Code of the Russian Federation establishes that guarantees and compensation for persons combining work with education, as well as persons working in the Far North and equivalent areas, are provided only at their main place of work. In other words, study leave, for example, is provided and paid only at the main place of work. In a part-time job, only leave at your own expense can be granted for this period.

Other guarantees and compensation provided labor legislation and other regulatory legal acts, containing norms labor law, collective agreements, agreements, local regulations, are provided to persons working part-time in full (Part 2 of Article 287 of the Labor Code of the Russian Federation). Such guarantees include, for example, the provision of additional days off to care for a disabled child (Article 262 of the Labor Code of the Russian Federation), reduced working hours on the eve of non-working holidays and weekends (Article 95 of the Labor Code of the Russian Federation), payment for downtime for reasons not depending on the employer and employee (Article 157 of the Labor Code of the Russian Federation). It should also not be forgotten that, on the basis of Art. 127 of the Labor Code of the Russian Federation, a dismissed part-time employee is entitled to payment monetary compensation for all unused vacations.

M.R. Zaripova E. Soboleva
magazine expert
“Payment in a state (municipal) institution: accounting and taxation”,
No. 9, September, 2015

Instructions for using the Chart of Accounts accounting autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

The procedure for issuing certificates of incapacity for work, approved. By order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n.

Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund."

Instructions for using the Chart of Accounts budgetary institutions, approved By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Often in enterprises, some employees work part-time. That is, they do some work in their free time from their main job and receive an appropriate salary for it.

A prerequisite for part-time work is the regularity of the work performed and the number of working hours is half less than the number of working hours at the main place of work. Otherwise, the part-time worker remains the same employee as everyone else, and part-time work is paid on a general basis.

Types of part-time jobs

Part-time workers can be external and internal.

An external part-time worker is one who works at one enterprise in his main position, and at another as a part-time worker.

An internal part-time worker is one who works both in his main position and part-time at the same enterprise.

In both cases, you can work in one position or in different ones. Part-time payment does not depend on these parameters.

Registration of a part-time worker

In order to allow a part-time worker to work, you must sign an employment contract with him. To do this, the employee must bring to the enterprise a copy of his passport data, a copy of his education documents - if work conditions require it, and write an application for a part-time job. The hiring procedure is the same for both external part-time workers and internal ones - except that the internal part-time worker may already have the necessary documents stored in the HR department of the enterprise.

After receiving the documents, the employer and part-time worker sign an employment contract.

The contract must contain:

• official details of the document (name, date of preparation, addresses and signatures of the parties);
• clauses on the rights, duties and responsibilities of the parties (employee and employer);
• clause on the duration of the contract and the procedure for its termination;
• clauses on the employee’s work and rest schedule;
• clauses on payment for part-time work.

A part-time work contract can be drawn up on the basis of a standard employment contract that is used at the enterprise. It is only necessary to rewrite some points taking into account the peculiarities of the work of a part-time worker.

Part-time and combination

It is necessary to clearly distinguish between the concepts of part-time and part-time work, since these are two different categories that are formalized differently and paid differently.

A part-time worker is always an employee who performs other duties in his free time and such work can be indefinite.

A part-time worker is a person who, during his working hours, combines the performance of his main duties and additional ones. Such work is always temporary and cannot be performed without the written consent of the employee.

Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed amount.

In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service. These two categories of workers - part-time and part-time workers - must be correctly taken into account and properly registered at the enterprise in order to avoid fines.

In addition, there is a certain circle of people who cannot perform part-time work:

• heads of enterprises and organizations;
• minors;
• performing work under harmful and difficult working conditions, if part-time work implies the same conditions.

How is part-time work paid?

The main thing to remember when calculating part-time wages is that a part-time worker is the same employee as everyone else, he just works part-time or part-time, depending on his work schedule.

p>Wages for part-time workers are calculated on a general basis, taking into account all additional payments, bonuses, coefficients and allowances that are due to main employees.

For example, those performing work in the Far North and similar areas are entitled to a bonus for working conditions - this bonus also applies to part-time workers.

Part-time salary

The specifics of calculating wages for a part-time worker are regulated by Article 285 of the Labor Code of the Russian Federation.

As a rule, part-time workers are paid based on hours worked. Therefore, the minimum wage for part-time workers is lower than for main workers, even taking into account all the bonuses, incentives and allowances.

The legislation does not limit either the number of part-time jobs or the number of hours that a part-time worker can spend on other duties in his free time from his main job. But for civil servants, a part-time working day cannot exceed four hours.

However, sometimes in enterprises it happens that a part-time worker receives a salary equal to the salary of the main employee and even exceeding it. This is a rather risky move on the part of the administration, since the main workers, receiving wages according to the payroll, may be outraged by this state of affairs and complain to the State Labor Inspectorate about wage discrimination. Theoretically, this should not happen, because a part-time worker works half as much as the main employee, and under the same conditions, according to the law, remuneration should be carried out equally for everyone. At the same time, the Labor Code provides for the possibility of setting wages for part-time workers not according to the number of hours worked, but according to other conditions.

For example:

• by the number of assembled production units;
• by the quantity of goods sold;
• by volume of services sold.

Thus, in half a working day a part-time worker with more highly qualified, better skills and greater efficiency, can earn more than the main worker. If this point is stipulated in the employment contract, the employer has the right to pay a part-time worker greater amounts than the main employees of the enterprise receive - the law will not be violated, and the labor commission inspector will not have any questions for you.

Advance for part-time workers

Since a part-time worker, as we have already found out, is practically no different from the main employee, he receives wages in the same way as everyone else. If all employees of an enterprise receive wages and an advance, exactly the same provision applies to part-time workers - they receive cash at the same time as the main employees.

Advance payments - usually forty percent of wages - must also be specified in the employment contract.

Minimum wage for part-time work

Since a part-time worker has all the rights and social guarantees of an ordinary employee, the provisions on the minimum wage (minimum wage) also apply to him - according to the Labor Code, the employee cannot receive less than this amount. At the same time, the legislation stipulates that the minimum wage is established subject to fully worked working hours; accordingly, a part-time worker who has worked half the established working time during the billing period receives half the minimum wage for part-time workers. If a part-time worker has worked a quarter of the established working hours, he receives a quarter of the minimum wage, and so on.

In this case, when calculating wages, taking into account all allowances and coefficients, the amount may be less than the minimum wage. For example, from January 1, 2013, the minimum wage per month is 5,205 rubles per month. Your part-time worker works at a quarter of the rate, a quarter of 5205 rubles is 1301 rubles. After making all the calculations, the amount you must pay to your part-time partner is 1000 rubles - that is, it turns out to be below the established minimum.

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