Is it possible to maintain summarized working hours. Summarized accounting of working hours. Example of overtime pay

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

Rule 1. The summarized accounting of working hours is introduced in strictly defined cases

According to Art. 104 of the Labor Code of the Russian Federation, when, according 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 employed in work with harmful and (or) dangerous working conditions) cannot be observed, it is allowed introduction of summarized accounting of working hours. This applies to both organizations and individual entrepreneurs.

Summary 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.

The summarized accounting of working hours must be entered if:

round-the-clock work;
the organization uses inter-shift work;
there are employees who have flexible working hours;
with a rotational method of work - in this case, the introduction of summarized accounting is mandatory.

For some employees, the summarized accounting 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, a summary accounting is established with an accounting period of a month ( clause 8 of the Order of the Ministry of Transport of Russia dated 20.08.2004 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, was approved by Order of the Ministry of Health and Social Development of Russia dated 13.08.2009 No. 588n.

When calculating the norm of working time, the periods when the employee did not actually work are excluded. For example, he was on vacation, on sick leave, on a business trip, underwent vocational training, etc.

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

Example: Aleksey Sushkin works at Progress LLC, who has a summarized record of working time. The accounting period is a month. This employee is employed in jobs with harmful working conditions, that is, the duration of the working week of this category of workers cannot be more than 36 hours per week.

We determine the norm of hours for July, taking into account the time when the employee was on vacation. The specified norm will be calculated according to the rules approved by the Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. According to this document, the norm of working time of a particular month is calculated as follows: the duration 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 particular month and from the resulting number of hours, the number of hours in a given month is subtracted by which the working time is reduced on the eve of non-working holidays.
36/5 * 23 working days = 165.6 hours - this rate 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 norm of 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 rate of working hours for each month, and then add the results.

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

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

The summarized accounting is introduced by order of the head and is fixed in the internal labor regulations. If the organization has a trade union, then its opinion about this mode of working time is important.

Employees must be familiarized with the order on the introduction of summarized accounting.

Rule 5

Employees must know their work schedule, so the presence of such a document as a work schedule is mandatory.

If summary accounting is established for employees with a shift schedule (that is, the work is supposed to be performed by several employees), then a shift schedule must be drawn up without fail.

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 ).

During shift work, each group of workers must perform work during the established working hours in accordance with the shift schedule.

Shift schedules, as a rule, are an annex to the collective agreement.

Shift schedules are communicated to employees no later than one month prior to their entry into force. That is, if the 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 familiarization with the work schedule is not legally established, therefore, the internal labor regulations should establish this procedure.

When scheduling shifts, remember that working two shifts in a row is prohibited.

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

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The mistake of most employers is that they confuse two concepts - “summated accounting” and “working hours”. Although summarized accounting is not a mode of working time, but a way of keeping track of working hours, a way of fulfilling the requirement contained in (“The concept of working time. Normal working hours”) that the employer is obliged to keep records of the time actually worked by each employee.

The concept of working hours is defined in , where you should especially pay attention to the norm, which sounds in an imperative order: "working hours must provide for ...". The following lists everything that should be prescribed by the employer in the Internal Labor Regulations or, if the working hours for the employee differ from the established rules (for example, this is a part-time job or an employee with whom they agreed on part-time work), in the employment contract:

duration of the working week (five-day with two days off, six days with one day off, working week with staggered days off, part-time work week);
work with irregular working hours for certain categories of workers;
duration of daily work (shift), including part-time work (shift);
start and end time of work;
time of breaks in work;
number of shifts per day;
alternation of working and non-working days, which are established by the internal labor regulations, the employment contract.

Flexible working hours

Flexible working hours are the only working hours that allow you to get away from prescribing the duration of daily work and the start and end times of the working day. Accordingly, when working in flexible working hours, the beginning, end or total duration of the working day (shift) is determined by agreement of the parties. The employer ensures that the employee works out the total number of working hours during the relevant accounting periods (working day, week, month, and others).

The alternation of days off and working days, the length of the week will be determined in the Labor Regulations. It is not possible to change the schedule unilaterally in this case. To change the schedule, you must either ask the consent of the employee, or justify this by changes in organizational or technological working conditions.

Clarifications on the flexible working hours are given (“On the approval of the Recommendations on the use of flexible working hours at enterprises, institutions and organizations of the sectors of the national economy”): “GDV mode is a form of organizing working hours, in which for individual employees or teams of enterprise allowed (within certain limits) self-regulation of the beginning, end and total duration of the working day. At the same time, full working out of the total number of working hours established by law during the accepted accounting period (working day, week, month, etc.) is required.

Despite the fact that the Labor Code does not say a word about the fact that with a flexible working time schedule it is necessary to keep a summary record, the concept of a flexible working time in itself implies the introduction by the employer of a summarized record of working time, since he will not be able to ensure working norms for a certain day and will set the accounting period - a week, a month, or others.

Shift work

In a situation with a summarized accounting of working time, such concepts as “shift work” and “working week with the provision of days off on a rolling schedule” are often confused. It is worth bearing in mind that these are two different working hours.

Art. 103 of the Labor Code of the Russian Federation defines shift work as work in two, three or four shifts, which “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” .

The most important condition for shift work is the turnover of workers (one shift / team replaces another). In case of a shift regime, the employer is obliged to acquaint the employee with the shift schedule no later than one month before its entry into force. Working two shifts in a row is prohibited.

Summary accounting: basic rules

Non-standard working hours, flexible working hours, sliding days off, shift work require the maintenance of a summarized accounting of working hours.

The main document on which it is necessary to rely in this case is. It gives an answer to the question - in what cases is the introduction of summarized accounting allowed? When the daily or weekly duration established for this category of workers (including workers employed in work with harmful and (or) dangerous working conditions) cannot be observed.

The meaning of the summarized accounting of working hours is to choose a certain accounting period so that, according to the results of this accounting period, the duration of working hours does not exceed the normal number of working hours.

To account for the working time of workers employed in jobs with harmful and (or) dangerous working conditions, the Labor Code establishes an accounting period of three months, however, there is a caveat: for workers employed in jobs with harmful and (or) dangerous working conditions, due to the peculiarities technological process or for seasonal reasons, it is possible to increase such an accounting period for a period of more than three months, but in the presence of an industry agreement and a collective agreement and not more than one year.

The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For employees working part-time (shift) and (or) part-time working week, the normal number of working hours for the accounting period is reduced accordingly.

What will be the working hours for an employee working on a “day after three” schedule? In this case, it is necessary to proceed from the generally accepted norm: the normal duration of working time does not exceed 40 hours per week. The employer sets a certain accounting period, within which these hours are distributed as you like, the main thing is to reach the norm by hours at the end of the accounting period. At the same time, if the employer does not take the generally accepted working time of 40 hours a week, but, for example, a 39-hour work week, then he will have to create his own production calendar.

The rules are announced, according to which the norm of working time is determined: “the duration 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 particular month and from of the received number of hours, the number of hours in the given month is subtracted by which the working time is reduced on the eve of non-working holidays.

Judicial practice shows that the essence of the summarized accounting of working hours is to adjust the length of hours worked within the accounting period (month, quarter or year), if it deviates from the established norm, that is, processing on one day is compensated by a shortfall on others (Resolution of the Federal Antimonopoly Service of the Central District of 07/03/2006 in case N A62-5389 / 2005).

Summarized accounting of working time, according to Art. 104 of the Labor Code of the Russian Federation, is carried out in accordance with the established Rules of the internal labor schedule.

Thus, for the introduction of summarized accounting, it is necessary to follow a certain algorithm:

determine the length of the accounting period;
determine the norm of hours for the accounting period based on the weekly working hours established for this category of workers;
make a schedule;
establish the procedure for determining overtime hours;
establish the procedure for payment of overtime work and work on weekends/non-working holidays.

Summarized Accounting: Overtime Pay

Evgenia Konyukhova, a leading expert consultant in labor law and HR, explains in a video how overtime is paid.

Summarized accounting: payment for holidays or weekends

If the employee’s working day falls on a non-working holiday, then the “PB” code is entered in the time sheet, despite the fact that this working day is provided for by the employee’s schedule. In this case, the employee is also subject to the provision for increased pay for work.

If the employee was involved in work on his day off or on a non-working holiday in excess of the monthly norm established for him or in excess of the norm in accordance with the accounting period, then such work will be payable in accordance with. Also, the employee can take another day of rest.

If within the accounting period the employer has already paid non-working holidays, then at the end of the accounting period he does not need to pay them as overtime. An explanation is given on this case: “Since the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount is simultaneously based on both Article 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.

Each organization has its own specifics of activity related both to the business as a whole and to the corporate culture. In some companies, a 40-hour working week is not suitable for achieving the main result, the main goal of any company - making a profit (at the same time, according to part two of Article 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week).

In this case, it is reasonable to introduce a summarized accounting of working hours. Here you need to focus on Article 104 of the Labor Code of the Russian Federation, which not only allows you to summarize working hours from month to month, but also gives instructions on how to do this.

I propose to consider in detail what the summarized accounting of working hours is, as well as how to correctly enter it into the organization's operating mode and which accounting period to choose.

So, part one of Article 104 of the Labor Code of the Russian Federation reads:

When, due to the conditions of production (work) at an individual entrepreneur, in an organization as a whole or in the performance of certain types of work, the daily or weekly working hours, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter and other periods) do not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting the working time of employees employed in work with harmful and (or) dangerous working conditions, three months.

Thus, the summarized accounting of working hours is a special mode of operation, which implies a separate way of calculating the norm of working hours.

However, in order to establish a summarized accounting of working hours, certain conditions must be met and there must be reasons.

Suppose we are in just such a situation - we are opening a call center to work with clients. It is understood that the call center must work around the clock in order to be able to process requests from different cities, including those located in other time zones. The round-the-clock mode of operation, first of all, implies a summarized accounting of working hours. Let's look at what summed accounting is in practice.

Every year, on the basis of the decision of the Government to postpone weekends and holidays, a production calendar is drawn up, according to which the norm of working time is determined. A 40-hour work week is considered normal working time. The table below shows the working hours for 2017.

Working hours for 2017

Periods	Number of days			Work time
Periods	Calendar	workers	Weekend	Work time
Year	365	247	118	1973
Average monthly working hours				164,42
Average monthly working hours				164,42	February	28	18	10	143
March	31	22	9	175
I quarter	90	57	33	454
April	30	20	10	160
May	31	20	11	160
June	30	21	9	168
II quarter	91	61	30	488
1st half	181	118	63	942
July	31	21	10	168
August	31	23	8	184
September	30	21	9	168
III quarter	92	65	27	520
9 months	273	183	90	1462
October	31	22	9	176
November	30	21	9	167
December	31	21	10	168
IV quarter	92	64	28	511
2 semester	184	129	55	1031

Thus, the norm of working hours for each month is visible, and everything that is worked out overtime is overtime work. Moreover, in some cases, this rule cannot be fulfilled, and in one month there may be processing, and in the other - a defect to the norm. With the summarized accounting of working time, the processing of one month is compensated by the shortcomings of another. At the same time, the rule of fulfilling the norm of working hours for the accounting period is observed (for the example of 2017: 1 quarter - 454 hours, half a year - 942 hours, year - 1973 hours). This is undoubtedly convenient for the employer, since non-compliance with the norm of working hours in b O overtime (more than 120 hours per year) or the lack of payment for overtime hours in accordance with the law threatens the employer with fines, and in case of underperformance, with payment for downtime due to the fault of the employer.

How to correctly enter the summarized account?

Establish work schedules to ensure round-the-clock work. Here, not everything is as simple as it might seem at first glance. Firstly, it is necessary to take into account the requirements of the legislation: according to Article 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours; according to article 108 of the Labor Code of the Russian Federation, during the working day (shift), the employee must be given a break for rest and meals lasting no more than two hours and at least 30 minutes, which is not included in working time; the employee must be provided with inter-shift rest in accordance with Article 107 of the Labor Code of the Russian Federation. Work for two shifts in a row is prohibited in accordance with Article 103 of the Labor Code of the Russian Federation. Secondly, it is necessary to observe the norm of working hours, since work on weekends is prohibited in accordance with Article 113 of the Labor Code of the Russian Federation, and the number of overtime hours should not exceed 120 per year. And, of course, it is completely wrong to include processing in the schedule in advance.
Having drawn up work schedules for a long period, for example, for a year, it is necessary to analyze them in order to establish the most beneficial accounting period for employees and the employer. It is necessary to determine for how many months the total number of working hours is closest to the norm. It is this period that should be taken as accounting. The accounting period can be a month, a quarter, half a year or a year. Each organization has its own period, but, as a rule, the quarterly period is most often used.
Having determined the work schedules and the accounting period, it is imperative to introduce into the Internal Labor Regulations (PWTR) the procedure for introducing summarized accounting (Article 104 of the Labor Code of the Russian Federation)- a chapter describing the categories of employees or departments where summary accounting is used, the reasons for the introduction of summary accounting, the accounting period, as well as the shift schedules used in the company, the procedure for their introduction, changes, familiarization of employees. Thus, Article 103 of the Labor Code of the Russian Federation clearly articulates the obligation of the employer to bring shift schedules to the attention of employees no later than one month before they are put into effect. It is in the PWTR that a detailed description is given of how the employer will fulfill this requirement.
The final stage of the introduction of summarized accounting is bringing this information to the attention of employees. All employees must be familiarized with the changes in the PWTR against signature. Since the mode of operation is one of the essential and mandatory conditions of the Labor Agreement (Article 57 of the Labor Code of the Russian Federation), when familiarizing yourself with changes in local regulations (LNA), it is necessary to comply with the deadlines in accordance with Article 74 of the Labor Code of the Russian Federation, namely, employees must be familiarized with the LNA two months prior to the entry into force of the amendments. Employees who are directly affected by the changes must be notified in writing two months before the changes come into force, receive their written consent to these changes and conclude additional agreements to employment contracts. This is important, since it is possible to significantly change the employment contract only with the consent of the employee, otherwise the employee has the right to quit. Upon dismissal due to disagreement with changes in labor, the employee is entitled to a severance pay in the amount of two weeks of earnings. It is important to know and consider to avoid significant risks: for each violation, a fine from 30,000 to 50,000 rubles can be imposed (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Ultimately, the total fine for a company can reach several million rubles if all the requirements of labor legislation are not observed, especially regarding the accounting of working hours.

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Need a local document

In order to fix the features of maintaining summarized accounting, you can draw up the Regulations on the summarized accounting of working hours (Article 8 of the Labor Code of the Russian Federation). In this document, you need to specify the general rules for maintaining summarized accounting at the enterprise:

the procedure for recording working time;
duties of employees (as a rule, heads of structural divisions) for keeping records;
positions for which summary accounting is applied.

Especially for our readers, we have prepared the Regulation on the summarized accounting of working hours (sample). You can download this document absolutely free of charge.

Download (DOC, 50KB)

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What is summary accounting

This is a type of accounting of working time, in which the normal duration of working time is not achieved daily or weekly, but for a longer period - during the accounting period established by the organization. The accounting period cannot exceed 1 year, and for workers employed in work with harmful and (or) dangerous working conditions - 3 months. 1 st. 104 of the Labor Code of the Russian Federation. True, in some cases, for hazardous work for reasons of a seasonal and (or) technological nature, the accounting period may be extended, but not more than up to 1 year. 2 tbsp. 104 of the Labor Code of the Russian Federation.

The procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established length of working time per week, was determined by the Ministry of Health and Social Development and Order of the Ministry of Health and Social Development dated 13.08.2009 No. 588n.

employees under 16 - 24 hours a week;
employees from 16 to 18 years old - 35 hours a week;
employees - disabled people of groups I and II - 35 hours a week;
workers engaged in work with harmful and dangerous working conditions - 36 hours per week just. 92 of the Labor Code of the Russian Federation.

How to enter summary accounting

As a general rule, the procedure for summarized accounting is established by the internal labor regulations (PWTR) h. 4 tbsp. 104 of the Labor Code of the Russian Federation. This can be done:

<или>by making changes to the existing PWTR;
<или>by creating new PWTR.

As a rule, the PVR specifies:

the basis for the introduction of summarized accounting;
duration of the accounting period;
a list of departments or positions of employees in respect of which it is planned to introduce summary accounting.

Let us give an example of the design of the PVTR.

Schedule

Summarized accounting of working time, as a rule, is entered in case of a shift work schedule. Shift work is introduced in cases where the duration of the production process exceeds the allowable duration of daily work. 1 st. 103 of the Labor Code of the Russian Federation. Types of shift modes are not legally established. The organization itself decides which shift regime to establish. In practice, there are interchangeable modes:

<или>two-shift (24 h / 12 h);
<или>three-shift (24 h / 8 h);
<или>three days later (24 hours).

The maximum duration of a work shift is also not legally defined. However, regulations may establish the maximum duration of a shift for certain categories of workers, see, for example, Order of the Ministry of Railways dated 05.03.2004 No. 7.

ATTENTION

The absence of shift schedules or the employee's leaving in two shifts in a row is qualified by labor inspectors as an administrative offense, which will entail the imposition of an administrative fine h. 1 st. 5.27 of the Code of Administrative Offenses of the Russian Federation.

In order for employees to be able to work in shifts, it is necessary to develop and approve a shift schedule. 2 tbsp. 103 of the Labor Code of the Russian Federation.

When compiling it, keep in mind that:

work for two shifts in a row is prohibited h. 5 st. 103 of the Labor Code of the Russian Federation;
the duration of the rest between shifts must be at least twice the length of the working time on the working day preceding the rest. That is, after 8 hours of work, the employee must be given rest for at least 16 hours. 11 Decree of the Council of People's Commissars of the USSR of 24.09.29;
the duration of the weekly uninterrupted rest cannot be less than 42 hours on Sun. 110 of the Labor Code of the Russian Federation. But in some weeks, the duration of the weekly uninterrupted rest can be reduced. True, in general, for the accounting period, the duration of the weekly uninterrupted rest should still be at least 42 hours.

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The maximum duration of work with summarized accounting

What is an accounting period? This is the period of time for which the employer introduces a system for distributing the number of hours worked, which differs from daily and weekly. Its maximum duration is set in Art. 140 of the Labor Code of the Russian Federation. The accounting period is entered in the summarized accounting of working hours for a maximum of a year. This is especially true for firms that operate seasonally.

With the introduction of summarized recording of working hours, the accounting period is reduced to three months for industries with harmful conditions. But in special cases - due to technological features or the seasonal nature of employment - by a collective agreement or an intersectoral agreement, this period can also be extended to a year.

The legislator singled out regular and intercity drivers as a separate group of employed citizens - for them, the maximum period for introducing summarized accounting is a month.

The accounting period is introduced in order to normalize the length of working time - the number of hours worked upon its completion cannot exceed the usual labor rate for this period.

For example, large-scale production needs to be serviced on holidays, as well as on weekends. In order to prevent overtime, the administration introduced a summary accounting of working hours for September, October and November 2018. How to calculate the duration of work for a typical employee working a 40-hour week? First, you should determine how many working days are considered the norm every month: in September there are ˗ 21, in October - 22. In November, there is a holiday - the 4th day (Saturday), which is transferred to Monday. Holidays in the total accounting of working time are excluded from the calculations. November 3 is a shortened 7-hour day for everyone. Given this fact, there are 21 working days in November.

The calculation of the norm will be as follows: (21 + 22 + 21) * 8 hours - 1 hour = 511 hours.

After completing the calculation, the administration must create a shift schedule, which will reflect the work mode of the subordinate. At the same time, the total number of hours of performance of duties should be within the limits of the norm. The shift schedule, subject to the norm, may involve work on weekends, exceeding an eight-hour day or a forty-hour week. The main thing is that the final count does not exceed 511 hours.

How to calculate the rate for employees working on a shortened week

The calculation of the norm of the duration of work for different specialties and categories of employees will be different, since the 40-hour week is not set for all citizens. It must be borne in mind that there is also a reduced work regime at a weekly rate:

24 hours - for subordinates under the age of 16;
35 hours - for disabled people of groups 1 and 2, persons 16-18 years old;
36 hours - for employees working in hazardous jobs, women working in the Far North, teachers;
39 hours - for medical personnel.

When calculating the summarized accounting of working hours for the above categories of citizens, it is necessary to take into account the subtleties of the provisions of Order No. 588n, developed by the Ministry of Health and Social Development of the Russian Federation. In accordance with this procedure, the standards for the performance of labor duties per month for employees working on a reduced schedule are calculated according to the following algorithm:

the duration of the week should be divided by 5;
the result should be multiplied by the number of working days in the billing month;
from the figure obtained, the time is subtracted by which the working days before the holidays are reduced.

The result can be checked against the production calendar for a particular month.

By introducing a summarized accounting of working time for workers temporarily relieved of their duties while maintaining their place, the norm of the duration of work is reduced for the period of their absence. So, vacations and sick days are not taken into account when calculating. Travel days when summing up hours of work are not included in the calculation, since the legislator did not count the stay on a business trip as working time.

Example. The company introduced a summarized accounting of working hours for August-October 2018. A disabled employee of the 2nd group was on vacation from July 26 to August 8 inclusive. How to calculate the working hours for this employee?

during the vacation, the employee missed 6 working days in August (the days in July the employer should not be interested, this period is not included in the calculation)
35 / 5 * 6 \u003d 42 hours - missed time due to vacation;
35/5 \u003d 7 hours - daily work rate for a disabled person;
(17 + 21 + 22) * 7 = 420 hours - the maximum number of hours of work in 3 months;
then it is necessary to take away the missed time in connection with the vacation, it will turn out 378 hours (during the quarter, this citizen cannot work in excess of this norm).

How to introduce summary accounting at the enterprise

The employer is obliged to document changes in the working conditions of employees and bring new work schedules to the attention of subordinates. The general rules for familiarization with the new labor regime and the reasons that became the basis for its introduction oblige the employer to familiarize employees with them against signature at least 2 months before the introduction of summary accounting (part 2 of article 74 of the Labor Code of the Russian Federation). The employee has the right to refuse the proposed conditions. But, if the management cannot offer another employment option, the employee may be fired.

The algorithm of actions of the administration is as follows:

an order is issued on the introduction of new working conditions;
the list of positions is approved, which concerns the introduction of summarized accounting;
changes are made to the Internal Regulations;
changes are brought to the attention of employees (there should be at least two months before the introduction of new conditions);
employment contracts with employees are supplemented by agreements on a new labor regime;
work schedules are approved;
organized and accounted for.

The order on the introduction of summarized accounting is the basic document, as a result of which, as a result of the adoption, the mechanism for preparing changes in working conditions is launched. Sample order:

In addition to this document, it is necessary to develop changes in the Internal Regulations. They can be issued as a separate act. If a trade union organization operates at the enterprise, it must approve this document. The act should indicate:

accounting period;
duration of work shifts;
schedule for the performance of duties - the beginning and end of the shift;
duration and time of breaks;
rotation of workers.

After familiarizing the employee with the new conditions for the performance of duties and obtaining consent from him to work according to the rules of summarized accounting, appropriate changes are made to the employment contract. Sample reflection of the new mode of operation in the agreement:

How wages are paid

The procedure for remuneration and accrual of earnings is carried out according to internal rules established by management. The payment system can be approved in the form of an hourly rate or a monthly salary.

Example 1. Calculation of earnings based on the monthly salary.

The usual weekly rate of 40 hours is set for an employee. The organization maintains summarized accounting in the first quarter of 2018. The monthly salary is 25 thousand rubles. Based on the data of the production calendar, the number of working hours per quarter is: 136 (January) + 143 (February) + 175 (March). The employee worked: 150 hours in January, 150 hours in February and 154 hours in March.

The work will be paid in the following amounts:

January - 27,573.52 rubles (25,000 / 136 * 150);
February - 26,223.77 rubles (25,000 / 143 * 150);
March - 22,000 rubles (25,000 / 175 * 154).

Example 2. Calculation of earnings based on the hourly rate.

Labor activity is paid in the amount of 300 rubles per hour. The accounting period is the 1st quarter of 2018. An employee has a 36-hour work week. Norm of hours: 122.4 (January) + 128.6 (February) + 157.4 (March). The employee worked respectively: 130 hours, 135 hours, 143.4 hours.

Earnings will be:

January - 39,000 rubles (130 * 300);
February - 40,500 rubles (135 * 300);
March - 43,020 rubles (143.4 * 300).

When calculating wages, the following provisions of the legislation are taken into account separately:

article 153 of the Labor Code of the Russian Federation obliges managers to pay for holiday shifts twice as high as the daily or hourly rate of the subordinate;
article 154 of the Labor Code of the Russian Federation determines the procedure for paying for night time - these hours are calculated separately and paid at an increased rate (the allowance is at least 20% of the hourly rate under normal working conditions);
If the shift falls on a weekend, no additional payments are made.

The specific amounts of additional payments are prescribed in internal acts or employment contracts, taking into account the opinion of the team.

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Order of procedure

The procedure is detailed in Art. 104 of the Labor Code of the Russian Federation. It is established in the regulatory documents of the internal labor regulations and is prescribed in the TD of employees. The accounting procedure at the enterprise should be introduced by the relevant order of the employer, taking into account the unanimous opinion of the trade union of workers.

The introduction of summarized accounting of working time is carried out both for each employee and for the entire organization. The employer chooses the order of its maintenance, then draws up an order to establish this order, prescribes it in the regulations of the enterprise, as well as in each TD with employees. It is mandatory to familiarize the employee with this paragraph of the document when signing the employment contract.

Each organization must have a local act of internal labor regulations. It also prescribes the procedure for keeping records of labor time. However, if this item is not in the VTR, and the need has appeared at the enterprise, then it must be entered in accordance with the instructions in the regulatory document of the organization (Article 190 of the Labor Code of the Russian Federation). At the same time, the employer is obliged to familiarize the representative body of workers' trade unions with the changes (Article 372 of the Labor Code of the Russian Federation). Within five working days, representatives of the commission must provide feedback with comments and recommendations regarding changes in the accounting procedure.

Timing

Before introducing the procedure for accounting for working hours, it is necessary to determine the terms and periods during which the actual working time will be calculated.

At the end of the period after the introduction of accounting changes, the employer is obliged to hold a meeting of employees of the enterprise and discuss the updated changes or the approval of the old ones. As a result, he must reach an understanding between the trade union bodies and all workers. Usually, a representative is nominated from the whole team, who individually solves these issues and presents the opinion of the workers to the administration.

After the trade union or employee representative agrees with the changes in the VTR, the employer issues an appropriate order, which must be familiarized with the employees no later than 2 months before the start of the reporting period.

Instruction

There is an indicative instruction that is necessary for the introduction of RTS:

Drawing up an order by the employer.
Approval of the list of positions and specialists to which this decree directly applies.
Amendments are being made, agreed with the trade union of workers, to the procedure for introducing accounting into the normative act of the rules of the VTR.
Employees of the enterprise to whom the procedure applies must be notified against signature no later than 2 months before the current introduction of the procedure.
Clear schedules of work with employees are approved.
Employees are notified and positions are directly transferred to the accounting procedure.
The document is endorsed by the signatures of the employer and employee.

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We are a road repair and construction organization with a seasonal nature of work. In the summer, our workers experience overwork, and in the winter, a shortfall. Therefore, we want to introduce a summarized accounting of working hours with an accounting period equal to one year. How to do it in practice?

Summarized accounting of working hours- this is actually a special regime of working hours and rest times, based on shift schedules or work schedules, with sliding days off.

The basis for the introduction of summarized accounting of working hours are the conditions of production (work) in the organization as a whole or in the performance of certain types of work that do not allow observing the daily or weekly working hours established for this category of workers. The production conditions that allow the introduction of a summarized accounting of working time can be considered the seasonality of production or the seasonal nature of work. In other words, if the working conditions in the organization as a whole or when performing certain types of work do not allow setting a working time schedule for employees, according to which they would work 40, 35, 36 or 24 hours per week in accordance with Art. 91, 92 of the Labor Code of the Russian Federation, the labor legislation establishes the possibility of applying the summarized accounting of working hours.

Introduction order

internal labor regulations(PVTR). In turn, the PWTR are approved by the employer, taking into account the opinion of the representative body of employees or when signing a collective agreement, if they are an annex to it.

The PVR should include:

The fact of the introduction of summarized accounting of working hours;

The duration of the accounting period.

When hiring a new employee for a job, which is carried out according to the rules of the summarized accounting of working hours, he, of course, should acquaint with PVTR under painting. If the summarized accounting of working time is not introduced in the entire organization, but only for certain types of work, then the regime of working time and rest time for such an employee becomes an individual and mandatory condition employment contract. In an employment contract, the following wording is possible:

The employee is set the normal working time, based on 40 hours per week, taking into account the total working time.

Note!

The decision to transfer part of the employees of the enterprise to the summarized accounting of working hours will require a change in the terms of the employment contract determined by the parties. It is possible either with the consent of the employee, or at the initiative of the employer in accordance with Art. 74 of the Labor Code of the Russian Federation.

Working hours (shifts)

The peculiarity of the summarized accounting lies in the fact that the accounting of working time, unlike daily and weekly, allows for a deviation in the duration of working hours per day and during the week from that established for this category of workers. At the same time, within a certain accounting period, the total duration of working time should not exceed the normal number of working hours for this period 1 . Thus, the fulfillment of the labor norm - the working off of the normalized number of working hours - is ensured not in a week, but over a longer period. The employer is obliged to organize the work in such a way that the employee who has the summarized accounting of working hours fully worked out the norm of working hours for the accounting period. To do this, a shift / work schedule is developed for the accounting period, in which the start and end times of work, the duration of the shift, and the time between shifts are determined.

Note!

The duration of work according to the shift schedule cannot exceed the norm of working hours in the accounting period. At the same time, shortfalls to the norm of working hours are also unacceptable.

When drawing up a shift schedule, you also need to remember that working for two shifts in a row is prohibited (Article 103 of the Labor Code of the Russian Federation). The shift schedule is approved by the head of the organization or an official authorized by him, taking into account the opinion of the elected trade union body of the organization, if any, and is brought to the attention of employees no later than one month before it enters into force.

To form a shift schedule, you can use the form provided for the time sheet (unified form No. T-13). However, in addition to the already existing columns (1-6), it is necessary to add one more column for the signature of each employee. In it, the employee indicates that he is familiar with the document, puts down the date and signature. A local form of the graph can also be developed.

When working in shifts (according to the shift schedule), it is envisaged that days off during the working week are provided on a rolling schedule.

Thus, the introduction of summarized accounting in an organization involves the establishment of:

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

Work graphics.

Working hours

With summarized accounting, it is for the established period that the norm of working time established by the employee is distributed. At the same time, in different weeks (months), an employee can work a different number of hours - the main thing is that he fulfills the norm for the accounting period.

Distributes this rate by month or week shift schedule. If the employee worked all the hours that were provided for by his schedule, then we can say that he completed his time limit. Let's show this with a specific example.

Example

The company introduced a summary accounting of working time. The accounting period is a quarter. Based on the data presented, we analyze the implementation of the norm of working hours.

The accounting period is a quarter. Duration of work according to the established schedule:

- July - 200 hours;

- August - 168 hours;

- September - 208 h.

Total for the quarter - 576 hours.

Normal working hours for a 40-hour work week:

- July - 168 hours;

- August - 184 hours;

- September - 176 h.

The norm of working hours according to the production calendar for the third quarter of 2011 is 528 hours with a 40-hour working week.

The duration of work according to the established shift schedule may differ from the norm of time within the accounting period, but in general, for the accounting period, shift schedules should be drawn up in such a way that the number of hours according to the schedule does not exceed the time norm for the accounting period. In this case, the employee actually worked 576 hours, that is, there is overtime or overtime. A distinctive feature of the summarized accounting of working hours is that processing or the number of overtime hours of work is determined and, accordingly, paid not on a monthly basis, but on the basis of the results of the accounting period. The number of overtime hours of work is determined as the difference between the hours actually worked and the norm of time and is 48 hours (576 - 528). Of this amount, 2 hours must be paid at least one and a half times, and the remaining 46 hours - at least twice. Similar calculations are carried out for the accounting period equal to one year.

The expediency of introducing a long accounting period is to minimize overtime within its limits, for example, to smooth out the seasonal overload of workers.

At the same time, the company's lack of a shift schedule or leaving an employee at work for two shifts in a row are qualified by labor inspectorates as administrative offenses. Responsibility for such actions is provided for in Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

www.profiz.ru

It is not always possible to observe normal working hours in cultural institutions. For example, theater actors rehearse in the morning and perform in the evening. In this case, it is better to establish a summarized accounting of working hours.

The concept of summarized accounting of working hours

The working time is the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods of time related to working time. As you know, normal working hours cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation).
For some categories of workers, the normal working time has been reduced (Article 92 of the Labor Code of the Russian Federation) and is per week:
- no more than 24 hours - for employees under the age of 16;
- no more than 35 hours - for employees aged 16 to 18, as well as for disabled people of group I or II;
- no more than 36 hours - for workers employed in work with harmful and (or) dangerous working conditions.
Based on this norm of weekly time, we can conclude that with a generally accepted five-day working week, the maximum working day is eight hours. However, the specifics of the work of cultural institutions is such that it is impossible to establish the same daily or weekly working hours for all employees. In such cases, Art. 104 of the Labor Code of the Russian Federation allows the introduction of a summarized accounting of working hours, so that the duration of working hours for the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period should not exceed one year. At the same time, this article contains a clause that summarized accounting is introduced only when, according to the working conditions of the organization as a whole or when performing certain types of work, the daily or weekly working hours established for this category of workers cannot be observed.
As a result of the introduction of summarized accounting, the following is obtained: on one week the employee exceeds the norm of hours, on the other - works less than the norm, and according to the results of the accounting period, fits into the limit.

For your information. The normal number of working hours for the accounting period is determined on the basis of the weekly working hours established for this category of employees. For employees working part-time (shift) and (or) part-time work week, the normal number of working hours for the accounting period is reduced accordingly.

Note that the summarized accounting is most often established with flexible working hours, when the beginning, end or total duration of the working day (shift) are determined by agreement of the parties (Article 102 of the Labor Code of the Russian Federation). At the same time, the employer must ensure that the employee works out the total number of working hours during the relevant accounting periods (working day, week, month, etc.). In addition, the summarized accounting of working hours will be applied in shift work, which is introduced if 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).

How to enter the summarized accounting of working hours?

In accordance with Art. 104 of the Labor Code of the Russian Federation, the procedure for introducing a summarized accounting of working hours is established by the rules of internal labor regulations. In addition to the length of the accounting period, the rules should contain a list of employee positions for which the introduction of summarized accounting is possible. It is worth noting that for some categories of workers, the need for summary accounting is established by industry regulations. In particular, on the basis of the Regulations on the peculiarities of the regime of working hours and rest time for car drivers, approved by Order of the Ministry of Transport of Russia dated 08.20.2004 N 15, drivers can be set a summary record of working hours, but the accounting period cannot exceed a month (clause 8).

For your information. Since the Labor Code does not require that the summarized accounting of working hours be introduced directly by the internal labor regulations, it is possible to provide for the provision in them for the introduction of such a regime by order, taking into account the opinion of the elected body of the primary trade union organization or without it. With the order it is necessary to acquaint with the signature of all employees to whom it concerns.

Everything is clear when the employer initially knew about the need to introduce a summarized accounting of working hours and provided for it in the internal labor regulations. But what if such a need arose after the approval of the rules? In this case, it is recommended to amend this local regulation. However, there is one feature here: since the internal labor regulations are approved taking into account the opinion of the representative body of workers in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation, then when making changes to them, the opinion of such a body should be taken into account, of course, if any.
Since the introduction of changes is associated with a change in the mode of operation, it is necessary to follow the procedure provided for in Art. 74 of the Labor Code of the Russian Federation: notify employees of such changes at least two months in advance in writing, indicating the reasons that led to the introduction of summarized accounting.

Note! If the summarized accounting is established only for some employees of the institution, then the mode of work and rest time for them will be individual. Therefore, it is necessary to adjust employment contracts, since the condition for a working regime that differs from that established in the institution must be included in the employment contract - this is the requirement of Art. 57 of the Labor Code of the Russian Federation.

If the employee does not agree to work in the new conditions, the employer is obliged in writing to offer him another job available to him (both a vacant position or a job corresponding to the employee’s qualifications, and a vacant lower position or a lower paid job), which he can perform, taking into account the state health. In the absence of the specified work or the refusal of the employee from the proposed work, the employment contract is terminated in accordance with paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation.

Schedule of work with summarized accounting

The duration of work on each day of the accounting period may vary, so it is best to schedule the work so that the duration is balanced within the accounting period. For example, employees of theater and concert organizations cannot do without a schedule, as they need to properly allocate time for rehearsals, performances and concerts, which are held both in the morning and in the evening.
The period for which the schedule is drawn up is determined by the internal labor regulations - it can be a week, month, quarter, etc. It must be remembered that the schedule must be drawn up before the start of the reporting period, otherwise employees will work according to the general working hours. In this case, all hours worked in excess of those provided for under normal hours will be considered overtime and must be paid accordingly.
Of course, daily or weekly scheduled hours of work may deviate from the normal number of hours. Any overtime or overtime that occurs must be compensated within an accounting period so that the sum of scheduled hours for an accounting period equals the normal hours for that period.
When drawing up a work schedule, one should take into account the Standards for the performances of artists in performances and productions of the artistic staff of theaters, approved by Order of the USSR Ministry of Culture dated July 21, 1983 N 414. For example, the following daily norms for performances in performances are established for puppet theater artists:
- up to 1 hour 15 minutes - no more than three performances per day;
- lasting more than 1 hour 15 minutes - no more than two performances per day.
On holidays and Sundays, as well as during the winter and spring school holidays, these norms can be increased by no more than one performance per day. At the same time, it is forbidden to involve an artist in performances at increased rates for three consecutive days during the winter and spring holidays.

For your information. The procedure for calculating the norm of working time for certain calendar periods (month, quarter, year), depending on the established length of working time per week, was approved by Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n.

Note that the established schedule can be changed, if necessary, both for the group and for a particular employee. To do this, an order is issued, with which, under the signature, the employees are introduced.
If in a cultural institution some employees have a shift work schedule, then the employer, when drawing up schedules, must take into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation. At the same time, Art. 103 of the Labor Code of the Russian Federation obliges employees to familiarize themselves with such a shift schedule no later than a month before its introduction.

Overtime work with summarized accounting

Overtime work for the purpose of applying the summarized accounting is work performed by an employee at the initiative of the employer in excess of the normal number of working hours for the accounting period. By virtue of Art. 99 of the Labor Code of the Russian Federation, the duration of overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year. At the same time, the employer is obliged to ensure an accurate record of the duration of overtime work of each employee.
Determination of the number of overtime hours is not difficult. Let's take an example.

Example 1. In a state cultural institution, a summarized accounting of working hours with an accounting period of a quarter has been introduced. The scene illuminator worked 473 hours in the II quarter (in April - 165 hours (at the norm - 175 hours), in May - 151 hours (at the norm - 143 hours), in June - 157 hours (at the norm - 151 hours)). The standard working time for this period is 469 hours.
In the accounting period (quarter), the illuminator worked 4 hours (473 - 469). At the same time, you do not need to pay for processing in the second month, since it will be calculated based on the results of the quarter. Accordingly, there is no need to count overtime hours per month.

There are some issues with overtime pay. Let's figure it out. According to Art. 152 of the Labor Code of the Russian Federation, overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double the amount. The specific amounts of overtime pay may be determined by a collective agreement, a local regulation or an employment contract. According to the meaning of this norm, work is paid in double size, which continues after the first two hours of processing during the working day (shift), and not the accounting period.

For reference. An employee may refuse increased overtime pay and use additional rest time, but not less than the amount of time worked in excess of the norm.

As explained in the Letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 N 22-2-3363, with the summarized accounting of working time, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for all other hours - at least twice the amount.
However, the Supreme Court, in Decision N AKPI12-1068 dated 10/15/2012, indicated that such a mechanism for paying overtime hours with a summarized accounting of working time contradicts clause 5.5 of the Recommendations on the use of flexible working time regimes at enterprises, institutions and organizations of the sectors of the national economy, approved by the Decree State Committee for Labor of the USSR N 162, All-Union Central Council of Trade Unions N 12-55 dated 05/30/1985 (hereinafter referred to as the Recommendations), according to which, in the case of overtime work by persons transferred to flexible working hours, hourly accounting of these works is kept in total in relation to the established accounting period (week, month), that is, only hours worked in excess of the norm of working time established for this period are considered overtime. Their payment is made in accordance with the current legislation - in one and a half times for the first two hours, falling on average for each working day of the accounting period, in double - for the remaining hours of overtime work.

Example 2. An employee has been set a work mode that provides for a summarized accounting of working hours (the accounting period is one month). In May 2013 for 18 work. days he worked 45 hours of overtime.
In this case, 36 hours, according to paragraph 5.5 of the Recommendations, must be paid at least in one and a half times (18 working days x 2 hours), and 9 hours (45 - 36) - at least twice.

Work on weekends and holidays

As you know, work on a weekend or non-working holiday<1>paid at least double the amount (Article 153 of the Labor Code of the Russian Federation). But with the summarized accounting of working hours with a flexible work schedule (shift schedule), if the shift fell on Saturday or Sunday, it is paid in the usual way, that is, in a single amount, since the employee will rest on other days.
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<1>Non-working holidays are established by art. 112 of the Labor Code of the Russian Federation.

However, if, in accordance with the schedule, the employee goes to work on a non-working holiday (for example, May 9), then according to Art. 153 of the Labor Code of the Russian Federation, he must pay it at least twice. Or another option is possible: the employee may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not payable.

Note! Remuneration for work on weekends and non-working holidays for creative workers in the media, cinematography organizations, television and video filming groups, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works may be determined on the basis of a collective agreement, a local regulatory act, an employment contract (Article 153 of the Labor Code of the Russian Federation).

Night labor

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by Decree of the Government of the Russian Federation of July 22, 2008 N 554<2>, - 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night.
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<2>“On the minimum wage increase for night work”.

It should be noted that according to Part 1 of Art. 96 of the Labor Code of the Russian Federation, night time is considered from 22.00 to 06.00.
The specific amounts of wage increases for night work are established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

Example 3. An employee has a total accounting of working hours, the accounting period is a month. According to the work schedule in June 2013, the employee has a working day from 15.00 to 24.00 from Monday to Friday. In June, the employee worked 151 hours, which corresponds to the norm according to the production calendar with a 40-hour work week. The employee is set an hourly tariff rate equal to 100 rubles. in an hour. Calculate the surcharge for night hours.
Every day there are 2 hours of night time (from 22.00 to 24.00), in June there are 19 working days according to the production calendar, therefore, there will be 38 night hours (2 hours x 19 days). Then the surcharge for the night will be 760 rubles. (38 hours x 100 rubles x 20%).

industries-law.rf

The article describes the key regulatory requirements governing the introduction of summarized accounting of working hours, and considers some practical aspects of such accounting.

Article 104 of the Labor Code of the Russian Federation establishes that the summarized accounting of working hours is introduced in those industries where conditions do not allow observing the norm of daily or weekly working hours, and that the length of working hours for an accounting period (no more than one year) should not exceed the normal number working hours.

The procedure for introducing the summarized accounting of working hours

In accordance with Part 3 of Art. 104 of the Labor Code of the Russian Federation, the procedure for introducing summarized accounting of working hours is established by the internal labor regulations (hereinafter referred to as the VTR rules). At the same time, the legislator does not establish a special procedure for the transition of the organization to the summarized accounting of working hours. Based on the legally established wording, we can conclude that the rules of the VTR should only provide for the procedure for introducing the summarized accounting of working hours, and the accounting procedure, the definition of the accounting period and other issues can be fixed by the local acts of the organization, if the rules of the VTR provide for and fix the relevant regulations. In particular, it can be established that the summarized accounting of working time in the organization must be introduced by order (instruction) of the employer, taking into account the opinion of the elected body of the primary trade union organization. The summarized accounting of working hours can be introduced throughout the organization or for specific employees, in employment contracts with which this procedure for accounting for work should be established. The document defining the introduction of the summarized accounting of working hours must be submitted by the employer to each employee affected by it, for review against signature.

The VTR rules, approved by the organization initially and not providing for the introduction of summarized accounting of working hours, should be amended accordingly. According to Part 1 of Art. 190 of the Labor Code of the Russian Federation, the VTR rules are approved by the employer, taking into account the opinion of the representative body of employees, respectively, when making changes to the VTR rules, this procedure must be observed. Based on Art. 372 of the Labor Code of the Russian Federation, before making a decision, the employer must send the draft local regulatory act and the rationale for it to the elected body of the primary trade union organization, representing the interests of all or most employees. In turn, the representative of employees, no later than five working days from the date of receipt of the draft VTR rules, sends the employer a reasoned opinion on the draft in writing. If the reasoned opinion of the elected body of the primary trade union organization does not contain agreement with the draft rules or contains proposals for its improvement, the employer may agree with it or is obliged, within three days after receiving the reasoned opinion, to conduct additional consultations with the elected body of the primary trade union organization of workers in order to achieve a mutually acceptable solutions.

If the parties do not reach an agreement, the disagreements that have arisen are documented in a protocol, after which the employer has the right to adopt a local regulatory act. In turn, the elected body of the primary trade union organization has the right to appeal against the text of the rules approved by the employer in the relevant state labor inspectorate or in court.

If there is no primary trade union organization or unites less than half of the employees, at the general meeting (conference) the employees can entrust the representation of their interests to a representative elected from among the employees (representative body) (Article 31 of the Labor Code of the Russian Federation).

Operating schedule

With a summarized accounting of working hours, the employer is obliged to develop a work schedule, since employees must know their work schedule in advance. The work schedule can be introduced by order of the head of the organization. The absence of legislative consolidation of a special procedure that provides for the period and form of familiarization of employees with the work schedule gives the employer the right to independently determine the procedure for familiarization with the work schedule, while providing for a reasonable time.

Keeping records of working time

In accordance with Part 4 of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. For these purposes, unified forms No. T-12 and T-13 have been developed. The time sheet is drawn up in one copy by an authorized employee and transferred to the accounting department. A completed and signed time sheet is the basis for settlements with employees and the calculation of their wages. The shelf life of the time sheet is five years, and under difficult, harmful and dangerous working conditions - 75 years. If the organization gives employees an advance (for the first half of the month), then the time sheet should be compiled twice a month, separately for the first and second parts of the month.

Responsibility for non-compliance with legal requirements

Responsibility for violation of labor legislation and labor protection is provided for in Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. The sanction of this norm contains the possibility of bringing to responsibility in the form of an administrative fine on officials in the amount of 1,000 to 5,000 rubles; for legal entities - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days.

Consider specific questions that often arise in practice.

In what amount is the employee's work to be paid if, according to the terms of the summarized accounting of working hours, his work shift falls on a holiday?
In what order is the work of an employee involved by the employer to work overtime at night to be paid?
Is it possible to carry over the hours actually worked that exceed the established limit in one accounting period, subject to compliance with this limit in the next accounting period?

1. As already noted, according to Part 1 of Art. 104 of the Labor Code of the Russian Federation, the introduction of summarized accounting of working hours is allowed when, according to the conditions of production in an organization, the daily or weekly working hours cannot be observed, so that the working hours for the accounting period (month, quarter and other periods) do not exceed the normal number of working hours . The accounting period cannot exceed one year.

Thus, with the summarized accounting of working hours, the number of working hours during one day or one week may exceed the allowable norm, however, such an excess is compensated by reducing the number of working hours during other days or weeks within the accounting period. Consequently, the normal duration of working hours under this regime is observed by redistributing working hours within the corresponding accounting period.

Based on clause 1 of Explanation No. 13 / P-21 “On compensation for work on holidays”, approved by the Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of August 8, 1966 No. 465 / P-21 (hereinafter - Explanation No. 13 / P- 21), with the summarized accounting of working time, work on holidays is included in the monthly norm of working time. This, however, does not mean that payment for these days should be made in the usual amount, since the norm of Art. 153 of the Labor Code of the Russian Federation establishes that work on a weekend or non-working holiday is paid at least double the amount.

This position is supported in judicial practice: work on holidays, the list of which is established by Art. 112 of the Labor Code of the Russian Federation, regardless of the shift schedule approved by the organization, must be paid by the employer in an increased amount according to the rules provided for in Art. 153 of the Labor Code of the Russian Federation (see, for example, the Appellate Ruling of the Trans-Baikal Regional Court of June 11, 2013 in case No. 33-1976-2013).

At the same time, the amount of increased payment for work on holidays should be accrued to the employee not at the end of the accounting period, but at the end of the month in which hours were worked on the holiday.

Thus, taking into account the above judicial practice, as well as in order to avoid possible conflicts between employees and the employer in the future, we believe that the most correct option in terms of compliance with legal requirements and the safest option in terms of excluding possible litigation is double pay for working hours on public holidays. Only those hours that were actually worked on a holiday (from 0:00 to 24:00 hours) are subject to payment in such amounts. The part of the shift that falls on the next day must be paid in the usual way.

At the same time, it should be borne in mind that, in accordance with clause 4 of Explanation No. 13 / P-21, when calculating overtime hours, work on holidays performed in excess of the normal working time should not be taken into account, since it has already been paid in double size. In the Decision of the Supreme Court of the Russian Federation of November 30, 2005 No. GKPI05-1341, the following position is indicated: since the legal nature of overtime work and work on non-working holidays is the same, payment in an increased amount at the same time on the basis of Art. 152 and 153 of the Labor Code of the Russian Federation was recognized by the court as unreasonable and excessive.

2. In accordance with Art. 99 of the Labor Code of the Russian Federation, overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working hours, in excess of the normal number of working hours for the accounting period. The procedure for engaging in overtime work is also provided for in Art. 99 of the Labor Code of the Russian Federation, according to which the duration of overtime work should not exceed four working hours for two consecutive days and 120 hours per year. At the same time, overtime work must be paid at an increased rate, regardless of whether the procedure for engaging in overtime work is observed (see letter of the Ministry of Finance of Russia dated May 23, 2013 No. 03-03-06/1/18410).

Overtime pay is made in accordance with the provisions of art. 152 of the Labor Code of the Russian Federation, which determines the minimum wage for overtime work. According to this article, overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Also, the specific amount of payment for overtime work may be determined by a collective agreement, a local act or an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime. However, the replacement of increased pay for overtime work with additional days off is possible only within the reference period.

The calculation of hours of processing with a summarized accounting of working time is carried out after the end of the accounting period established in the organization (letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363).

According to Art. 96 of the Labor Code of the Russian Federation, night time is the period from 22:00 to 6:00. So, each hour of work at night is paid by the employer in an increased amount (Article 154 of the Labor Code of the Russian Federation). Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum amount of wage increases for night work” establishes the minimum amount of the allowance for night work, which is 20% of the hourly tariff rate (salary (official salary) calculated per hour hours of work) for each hour of night work.

In accordance with Art. 149 of the Labor Code of the Russian Federation when performing work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night, on weekends and non-working holidays and when performing work in other conditions that deviate from normal ), the employee is made the appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract.

The Labor Code of the Russian Federation does not contain an indication of the possibility of replacing one type of surcharge with another. In other words, in the absence of a normative indication, both of these types of additional payment for work in conditions that deviate from normal, namely, additional payment for overtime work and additional payment for work at night, are subject to application. An analysis of judicial practice did not reveal judicial decisions similar to the earlier decision of the Supreme Court of the Russian Federation.

The foregoing allows us to say that additional payments for each of the deviating conditions are made separately and do not exclude each other. In other words, if hours of work are worked overtime and at the same time fall at night, they must be paid according to the rules for both night and overtime work.

However, the provision of Art. 152 of the Labor Code of the Russian Federation does not specify from what amount of wages an employee should be paid one and a half (double) size for overtime work. One of the main practical consequences of this gap in the legislation is the lack of normatively established possible options for calculating payment for overtime work at night in relation to the summarized accounting of working time.

To minimize the risks of litigation between the employee and the employer, we consider it possible to fix the general procedure for calculating compensation for overtime work at the local level - in the local act of the organization (internal labor regulations).

The most appropriate, in our opinion, is the following procedure for establishing hours worked at night by an employee overtime, as well as their payment. To calculate the amount of compensation payments, the employer must:

establish the average ratio of the hours worked by the employee on the night shift and the total working time fund established in the organization;
fix the obtained value as a threshold value;
at the end of each accounting period, compare the hours actually worked by the employee at night with the established threshold value to determine the amount of the payment, which provides for two options:

if the number of hours actually worked at night exceeds the “threshold” established by the organization or is equal to it, then the employer will be obliged to pay for overtime hours worked at night, based on the payment for an hour of work at night with an increase in this amount according to the rules of Art. 152 of the Labor Code of the Russian Federation (i.e. the tariff rate used in the calculation will increase by 20%, since the average threshold for hours worked at night has been exceeded),
otherwise, when the number of hours actually worked at night is less than the established threshold, the employer must make payment in accordance with Art. 152 of the Labor Code of the Russian Federation, i.e. for the first two hours of work at least in one and a half times, for subsequent hours - at least twice the amount (in this case, the rate used in the calculation will be standard - not subject to an increase of 20%, since the average threshold value of hours worked in night time, was not exceeded).

The proposed option for calculating payment for overtime hours of work at night is not the only possible one. Nevertheless, in our opinion, this method seems to be the most balanced and acceptable for both sides of the relationship: both for the employee and for the employer.

Once again, we note that there is an alternative option for compensation for overtime work. So, at the request of the employee, the employer must be provided with additional rest time within the accounting period, but not less than the time worked overtime.

3. We recall that, by virtue of Art. 104 of the Labor Code of the Russian Federation with a summarized accounting of working time, the accounting period cannot exceed one year.

In accordance with the letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363, with the summarized accounting of working time, the calculation of overtime hours is carried out after the end of the accounting period established by the organization.

If, at the end of the accounting period, which is established in the company, the fact of working outside the normal number of working hours is revealed, the employer will have to pay the appropriate additional payment for overtime work in accordance with Art. 152 of the Labor Code of the Russian Federation. At the same time, if the employer refuses to pay the employee for overtime hours worked or offers to transfer them to subsequent accounting periods, then these actions of the employer can be qualified as engaging the employee to work without providing appropriate payment, which, in fact, is forced labor, expressly prohibited by Art. 4 of the Labor Code of the Russian Federation, as well as part 2 of Art. 37 of the Constitution of the Russian Federation.

Thus, in our opinion, the transfer of hours actually worked that exceed the established limit in one accounting period to another accounting period, even if this limit is observed in the next accounting period, is unacceptable from the point of view of the requirements of the current legislation.

Approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment."

In accordance with the List of standard managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Pieceworkers - not less than double piecework 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 who receive a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working hours, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working hours.