Time tracking– this is monitoring the activities of employees in accordance with the established work schedule in a particular organization. It is necessary to maintain labor discipline, since otherwise employees may abuse the trust of the employer.
Recording of working time must be clearly consistent with the provisions of the Labor Code, according to which every employee has the right to breaks during the day, legal weekends and vacations.
In Article 91 of the Labor Code of the Russian Federation talks about what should be considered working time. The internal labor regulations in each organization should not conflict with this article.
Time tracking necessary in order to:
Position
The regulatory act on the distribution of working time of employees in each individual organization is called the regulation on working time recording.
Everything stated in this provision should not conflict with the Labor Code of the Russian Federation and current legislation. This document consists of separate paragraphs describing each of the possible violations of labor regulations.
From among the employees of departments in each organization, persons must be appointed those responsible for keeping timesheets.
The responsibilities of these persons include:
Employees who are responsible for keeping timesheets must be familiar with the provisions on recording working hours against signature.
Peculiarities
During the work process, situations may arise requiring a special approach to the distribution of employee working time:
Kinds
There are three main types of working time tracking: daily, weekly and cumulative.
Daily accounting
A type of working time tracking in which the duration of the work shift is always the same. This is the most common schedule - 40 working hours per week and always the same 8-hour working day - the so-called “five-day week”.
If an employee is forced to stay late at the workplace or appear there on weekends to complete all tasks, then this is taken into account as.
Monday
With this type of accounting, the length of the working week is always the same (usually 40 hours), but the length of the working day can vary significantly.
In this case, the total number of working hours per week should always be the same.
Correlate with weekly accounting and .
Summarized
Some types of work require such an organization of the work process that it is impossible to distribute time into equal work shifts or weeks.
For example, with shift work, flexible hours, seasonal work, continuous production or 24-hour work, there may be a need for aggregated time recording.
This method involves creating an accounting period lasting more than one week (for example, a month, a quarter or a half-year, maximum a year).
Duration of the accounting period more than 1 year is not allowed under the Labor Code of the Russian Federation (Part 1 of Article 104).
If you determine the actual time worked in terms of a week, then the average value should not go beyond the established norm.
Methods
There are several methods for recording working hours that are necessary to improve labor discipline:
Report card
On its basis, employees' wages are calculated. Depending on the method of recording working hours, the timesheet may filled in both manually and automatically.
For processing and calculation of wages, this document is transferred to the accounting department.
Rules
The main rule regarding the recording of working time is the mandatory generation of time sheets on paper. This is done even if the timesheet is initially filled out automatically by electronic devices.
The timesheet must be kept in accordance with the form, on special forms. The time sheet is opened on the first day of each month.
The timesheet is transferred to the accounting department of the enterprise before each cash payment to employees, for example, before issuing an advance and calculating:
- Each employee must have an individual personnel number;
- At the end of the month, the results for each employee are summed up and the actual time worked is calculated.
Order
Keeping records of working hours is determined by law. The absence of such records in an institution is a direct violation of the rights of workers.
It is also mandatory to establish an operating mode:
When drawing up time sheets and exercising control over the work process, the employer must be guided not only by the Labor Code and his own convenience, but also select the optimal time frame and tracking methods for employees, since this will directly affect the quality of work of each individual employee, and in the end at the enterprise as a whole.
104New edition of Art. 104 Labor Code of the Russian Federation
When, due to the production (work) conditions of an individual entrepreneur, in an organization as a whole, or when performing certain types of work, the daily or weekly wages established for this category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be met. duration of working hours, it is allowed to introduce summarized recording 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 cannot exceed one year, and for recording the working time of workers engaged in work with harmful and (or) dangerous working conditions - three months.
If, for reasons of a seasonal and (or) technological nature, for certain categories of workers engaged in work with harmful and (or) dangerous working conditions, the established working hours cannot be observed during an accounting period of three months, the industry (inter-industry) ) the agreement and collective agreement may provide for an increase in the accounting period for recording the working time of such employees, but not more than up to one year.
The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers. For employees working part-time (shift) and (or) part-time week, the normal number of working hours for the accounting period is reduced accordingly.
The procedure for introducing summarized recording of working time is established by the internal labor regulations.
Commentary on Article 104 of the Labor Code of the Russian Federation
Time tracking is the measurement of compliance with an employee's obligation to fulfill standard working hours. There are modes with daily, weekly and summarized recording of working time.
In accordance with Article 100 of the Labor Code of the Russian Federation, when organizing the labor process, organizations have the right to resort to daily 5-day work with two days off, daily 6-day work with one day off, a working week with days off on a sliding schedule, and in accordance with with Article 104 of the Labor Code of the Russian Federation - to the summarized recording of working time.
The daily work schedule in practice is called the daily working time recording regime.
With daily accounting, the working hours set for workers exactly correspond to the norm during the working day. This is enshrined in the internal labor regulations. In case of daily accounting, work beyond the norm is overtime.
Summarized accounting is a type of working time accounting that provides for a longer period than a day or a week. It performs not only the function of measuring the performance of working time. In addition, it is a unique form of labor organization, a form of working time regime. The minimum duration is a month, and the maximum is a year.
The essence of summarized accounting is that the duration of working hours during the day during the accounting period, on average, would be equal to the norm of the working day.
In organizations or when performing certain types of work, where, due to production (work) conditions, the daily or weekly working hours established for a given category of workers cannot be observed, it is allowed to introduce summarized recording of working time so that the working time for the accounting period (month) , quarter, etc.) did not exceed the normal number of working hours.
Summarized recording of working time can be weekly, monthly, quarterly and even annual. This method of accounting is used, for example, when organizing work on a rotational basis, in transport, etc. This means that the duration of working time during the accounting period should not exceed the normal number of working hours, and if a question arises about a deviation from the normal duration of working time, it the standard will be calculated from the corresponding period. The same applies to shortcomings within such a period. It is allowed to lengthen individual shifts provided that other shifts are reduced within the accounting period. The recording of working time must be clearly recorded in the established period. Overtime within a predetermined period must be recognized as overtime work.
Usually, summarized monthly accounting of working time is used, according to which the norm of working time established by current legislation must be worked in a month. In this case, the monthly standard of working time is determined based on the normal or reduced duration of the working week (working day) and the number of working days in a month according to the calculated schedule of a 5-day working week with two days off according to the rules for calculating the duration of the working day.
There are two types of summarized accounting:
1. An employee works an unequal number of hours on different days of the accounting period, i.e. The duration of daily work within the accounting period varies. In this case, all time worked during the accounting period is calculated, and overtime on certain days of the accounting period must be compensated by underwork or complete rest on other days. In this form, overtime is considered only hours worked in excess of the norm for the entire accounting period as a whole, but not for each individual day.
2. The duration of daily work is firmly fixed. Shift schedules drawn up on the basis of this form provide for an increase in the duration of daily work with a simultaneous increase in the number of days off in the accounting period. The standard working time is ensured as an average value, derived not from the unequal length of working days (as for the first type), but by reducing the number of working days in a month. With this type of overtime, work in excess of the fixed schedule of the duration of the work shift is considered, but if the schedule is drawn up in such a way that it is forced to include overtime in excess of the accounting period (otherwise it is impossible, the shift cannot be shortened), then such overtime is not considered overtime work, but is compensated by time off, and Overtime overtime is like overtime.
The amount of compensation is calculated as follows: the first two hours, obtained from multiplying the number of working days on the calendar of a 6-day working week by two, are one and a half hours, the rest are double.
The maximum duration of a work shift with cumulative recording of working hours is not limited. In practice it is usually 10 - 12 hours. Most often, such working time recording is used in continuously operating organizations.
Another comment on Art. 104 Labor Code of the Russian Federation
1. Summarized accounting of working time allows for deviation of the duration of working time per day and during the week from the norm established for a given category of workers with subsequent compensation for overtime by underwork on other days (weeks) or the provision of additional days of rest, so that within a certain accounting period the total the working hours did not exceed the normal number of working hours for this period. Thus, with summarized accounting, the standard working time (for example, 40 or 36 hours per week) is provided, but not for a week, but for another, longer accounting period. The length of the accounting period can be different: three weeks, a month, three months, etc. - depending on production conditions, but not more than one year.
2. The duration of working hours during the accounting period should not exceed the normal number of working hours. Part 2 Art. 104 of the Labor Code of the Russian Federation (as amended by Federal Law No. 90-FZ of June 30, 2006) explains the concept of the normal number of working hours for the accounting period. It is determined based on the weekly working hours established for this category of workers. In cases where summarized working time recording is introduced for part-time workers (), the normal number of working hours is correspondingly reduced, i.e. is determined based on the length of the working week established for these employees.
3. Part 3 art. 104 of the Labor Code of the Russian Federation does not require that the summarized recording of working time be introduced directly by the internal labor regulations. The internal labor regulations should only establish the procedure for introducing summarized accounting. The rules, for example, may determine that summary accounting is introduced by order (instruction) of the employer (head of the organization, individual entrepreneur), taking into account the opinion of the elected body of the primary trade union organization or without it.
4. A type of labor regime with summarized accounting of working time is the rotation method of organizing work, which is a special form of carrying out the labor process outside the place of permanent residence of workers, when their daily return to their place of permanent residence cannot be ensured (see Art. 300, 301 of the Labor Code of the Russian Federation and commentary thereto).
- Up
Due to production needs, many organizations use summarized working time tracking. Let's consider the main points that an accountant should pay attention to, since they affect the procedure for remuneration.
Basic rules to follow when applying summarized working time recording
When using summarized working time recording, the following rules must be observed:
Issue a local regulatory legal act on the introduction of summarized accounting;
Determine the list of employees for whom summarized working time recording is established;
Determine the accounting period;
When drawing up work schedules, ensure that the time according to the schedule is equal to the time according to the norm of the accounting period;
Determine how wages will be paid to employees working in the summarized working time recording mode, and if it is based on hourly tariff rates, then establish the procedure for their calculation;
In cases where an employee did not work during the accounting period for good reasons (due to temporary disability, labor and other leave, in other cases provided for by law), independently determine the specified standard of working time for the specified employee in the manner established by the resolution of the Ministry of Labor of the Republic of Belarus dated 10/18/1999 No. 133 (hereinafter referred to as Resolution No. 133), i.e. the norm is adjusted in the same order as it was calculated.
Important! Work schedules (shifts) must be drawn up in such a way that the working time according to the schedule as a whole for the accounting period corresponds to the calculated standard working time determined for the same period in accordance with the norms of Art. 112-117 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code) and depending on the operating mode established in the organization (5- or 6-day working week).
How to determine compliance of the established schedule with Labor Code standards
To determine whether the established schedule meets the requirements of the Labor Code, it is necessary to compare the planned number of hours of work with the norm. Let's look at the example of the fourth quarter of 2012 to draw up a work schedule (see Tables 1 and 2).
With a normal working week of 40 hours, the employee must work 509 hours, but according to the schedule it turns out to be 14 hours less (495), although overtime is planned in October. Therefore, this is an incorrect graph.
The schedule, drawn up taking into account the norms of the Labor Code, should look like this.
In this schedule, for the employee, working time in November and December is planned to be below the norm by 9 and 19 hours, respectively, and in October - above the norm by 28 hours, but in general for the fourth quarter, working time is balanced.
Thus, the working hours in the schedule as a whole for the quarter exactly correspond to the standard working hours for the same period.
Calculation of individual working hours with summarized accounting
With cumulative accounting, working time is divided:
For what is planned in the work schedules (shifts), which must correspond to the estimated working hours of the accounting period;
Actual, which consists of worked and unworked time, included in accordance with the law in working hours.
Actual working time should be taken into account from the moment the employee appears at the place of work in accordance with the internal labor regulations, work schedule (shift) or special instructions of the employer until the moment of actual release from work on that working day (shift).
The employee's actual working time may be equal to that planned in the schedules, or it may be less or more than it.
It is known that in certain periods of 12 calendar months, employees may, for various valid reasons, not work due to being on leave, temporary disability, or in other cases provided for by law, concluding an employment contract with the employer not from the first working day of the accounting period. For such employees, the calculated working hours during these periods cannot be applied. For them, the employer must ensure the calculation and establishment of an individual standard of working time for the corresponding month (months).
Let's consider the calculation of an individual standard working time in the case where an employee, for good reasons, may not fully work out the calculated standard working time. When considering examples, we use data on the estimated standard working hours for the fourth quarter of 2012.
Example 2
The organization has a 5-day work week with days off on Saturday and Sunday. For individual employees, summarized recording of working time with a quarterly accounting period has been introduced.
Employee Ivanov is assigned a working day (shift) of 12 hours. Weekends are provided on a sliding schedule on different days of the calendar week.
Taking into account the approved vacation schedule, he was granted 25 days of labor leave from October 17 to November 11, 2012 inclusive.
In this regard, when planning working time, the calculated standard working time for October (184 hours) and November (167 hours) cannot be applied to this employee.
Let's calculate the standard working hours for this employee:
- October 2012:
1) 8 hours × 12 work. days = 96 h;
2) calculate the number of hours during vacation (8 hours × 11 work days = 88 hours), and then subtract them from the monthly norm: 184 - 88 = 96 hours;
- November 2012: 8 hours × 15 work. days = 120 hours, or the number of hours during vacation (8 hours × 6 working days) - 1 hour pre-holiday = 47 hours; 167 - 47 = 120 hours;
- IV quarter 2012: 96 + 120 + 158 = 374 hours, not 509 hours.
Vacation days accounted for 135 hours (17 × 8 - 1) - this is unworked paid time.
Example 3
Employee Petrov will enter into an employment contract on November 12, 2012. He is assigned a summarized accounting of working time with a quarterly accounting period.
- October 2012 - no;
- November 2012: 8 hours × 15 work. days =120 h;
- December 2012: 8 hours × 20 work. days - 2 hours before holidays = 158 hours;
- IV quarter 2012: 120 + 158 = 278 hours.
Example 4
The employee was hired for 0.25 full-time positions. It has a summarized accounting of working time with a quarterly accounting period.
The standard working time for the fourth quarter is 509 hours per rate. Accordingly, at 0.25 bets it will be: 509 × 0.25 = 127.25 hours.
Example 5
Employee Petrov terminated his employment contract on November 15, 2012, having actually worked 281 hours according to his timesheet. He was given a summarized recording of working time with a quarterly accounting period.
On the day of dismissal of an employee for whom a summarized recording of working time has been established, it is necessary to compare the number of hours falling on the period worked by him (according to the calendar of a 5-day work week with days off on Saturday and Sunday or a 6-day work week with a day off on Sunday (on depending on the operating mode of the organization’s management apparatus)), and the actual number of hours worked.
Let's calculate the standard working hours for this employee:
- October 2012 - 184 hours;
- November 2012: 8 hours × 10 work. days - 1 hour pre-holiday = 79 hours.
Total - 263 hours.
Compare with time worked: 281 - 263 = 18 hours.
If the number of hours actually worked exceeds the norm, the “extra” hours must be paid at an increased rate as overtime.
Payment for overtime hours with summarized recording of working hours
When using summarized working time accounting, the working time actually worked monthly during the accounting period (which lasts more than a month) does not need to be compared with the production calendar. His so-called overtime compared to the calendar is not recognized as overtime. It must be compensated by providing additional days of rest during the accounting period or reducing the duration of individual working days also during the accounting period.
Important! Overtime is considered to be work performed by an employee at the suggestion, order or with the knowledge of the employer in excess of the working hours established for him, provided for by the work schedule (shift) or internal labor regulations (Article 119 of the Labor Code).
When recording working hours in summary, determine the hours of overtime work at the end of the accounting period by subtracting from the actual time worked, reflected in the working time sheet, the standard working time established by the work schedule (shift) for the accounting period.
At the same time, when calculating overtime hours, do not take into account the hours worked by the employee on weekends (by order) and holidays, in excess of normal working hours, since they are already paid at double rate.
Example 6
In the fourth quarter of 2012, the employee worked 531 hours, incl. 509 hours according to the work schedule (shift), calculated based on the estimated working time for a 5-day work week with days off on Saturday and Sunday.
The work schedule (shift) does not provide for work on the holiday of November 7. The employee, with his consent, by order of the employer, was brought to work on that day and, according to the work time sheet, actually worked 12 hours, which are subject to payment of no less than double the amount. In this case, the number of hours of overtime work subject to double payment will be 10 hours (531 - 509 - 12).
If the work schedule (shift) provides for work on the holiday of November 7 - 12 hours, which are subject to payment of no less than double the amount, then the employee must work them according to the timesheet.
In this case, the number of hours of overtime work will be 22 hours (531 - 509), payment for which is also made according to the norms of Art. 69 TK.
Every hour of overtime work, workers with piecework wages are paid no less than double piecework rates, and workers with time wages, as well as those receiving official salaries, are paid no less than double hourly tariff rates (salaries).
In addition, by agreement with the employer, the employee may be given another day of rest for working overtime. As a rule, another day of rest is provided after the accumulation of a number of overtime hours equal to the duration of working hours provided for by the PVTR or work schedule.
For those who have an irregular working day, possible overtime in excess of normal working hours is not overtime work (Article 118 1 of the Labor Code) and is compensated by the provision of additional leave.
Remuneration for summarized recording of working hours
Employees are remunerated on the basis of hourly and (or) monthly tariff rates (salaries) determined in a collective agreement, agreement or by the employer (Article 61 of the Labor Code), i.e. employees with summarized accounting can be set:
1) remuneration based on the monthly tariff rate (official salary).
Official salary (tariff rate) is a fixed amount of remuneration for the performance of job duties for 1 calendar month, fully worked without taking into account compensation and incentive payments. With such a payment system, an employee who fulfills the prescribed labor standards in a month must receive the full amount of the salary. It does not matter how exactly the working hours are distributed during each month of the accounting period.
Example 7
The employee is provided with a summarized recording of working time for a 40-hour work week. The accounting period is quarter. Employee salary - 2,000,000 rubles.
In the fourth quarter of 2012, the schedule provides for the following number of working hours:
- in October - 212 hours;
- in November - 148 hours;
- in December - 135 hours.
Total 509 hours for the fourth quarter of 2012.
If the employee works this number of hours, then in each month of the accounting period he should be paid 2,000,000 rubles.
An employee who has worked all shifts as scheduled must be considered to have fulfilled his job duties, and, therefore, he is entitled to the full amount of his salary.
If for some reason an employee does not work all the scheduled shifts, he is paid a salary in proportion to the time worked. Moreover, the proportion is determined based on the number of working hours provided for in his schedule, and not on the basis of the number of working hours provided for in the production calendar.
Example 8
In October, the employee is granted social leave (unpaid); therefore, he will work only 150 hours. Payment for October will be 2,000,000 / 212 × 150 = 1,415,094 rubles.
At the same time, the use of remuneration based on monthly salaries may lead to excessive payments of funds: in the event of dismissal of employees during the accounting period (provided that on the day of dismissal they actually worked less than the estimated working hours); for newly hired employees - for working overtime;
2) remuneration based on hourly tariff rates (official salaries).
When introducing summarized accounting of working time, it is more appropriate to pay workers on the basis of hourly tariff rates (official salaries). Then, with different employment during the accounting period, the employee will receive for each month the amount of wages corresponding to the time actually worked. When determining wages based on hourly wage rates, the employer independently establishes the procedure for their calculation, which, as a rule, does not change during the calendar year (accounting period).
Considering that the procedure for determining the hourly tariff rate for remuneration of employees of commercial organizations is within the competence of the employer, to calculate it the employer can apply:
a) the average monthly standard of working time, calculated in the manner determined by Resolution No. 133 or independently, in the manner provided for in the local regulatory legal act, taking into account the calculated standard of working time established annually based on the operating mode of the organization.
For reference: Resolution No. 133 proposes to calculate the hourly rate by dividing the salary by the average monthly number of working hours per year, depending on the length of the working week. This average monthly number of hours is determined by dividing the standard working time according to the production calendar for the year by 12.
Example 9
The employee is provided with cumulative accounting for a 40-hour work week. His tariff rate (salary) is 2,000,000 rubles. The number of working hours in 2012 with a 40-hour work week is 2,023.
The hourly rate will be 11,862 rubles. (RUB 2,000,000 / 168.6, where 168.6 = 2,023 hours / 12 months).
It is necessary to take into account that if hourly tariff rates are calculated on the basis of the average monthly standard of working time, determined taking into account the estimated standard of working time established for the corresponding calendar year, then in this case the hourly tariff rates and piece rates must be recalculated annually. This is due to the fact that the value of the calculated standard working time for a calendar year changes annually, and therefore, the value of the average monthly standard of working time for the corresponding calendar year also changes;
b) the employer has the right to establish the average monthly working time as a constant value, which can be determined on the basis of the calculated working time for a number of calendar years (for example, 5 or 10 years);
c) the hourly tariff rate can be calculated taking into account the number of working hours in the established accounting period.
Example 10
The employee is provided with summarized accounting for a 40-hour work week with an accounting period of a quarter. His tariff rate (salary) is 2,000,000 rubles.
The number of working hours in the fourth quarter of 2012 with a 40-hour work week is 509.
The hourly tariff rate (salary) will be 11,785 rubles. (RUB 2,000,000 / 169.7, where 169.7 = 509 hours / 3 months).
Important! To calculate the amount of compensatory payments for overtime work, on weekends, on holidays, and at night, hourly tariff rates are usually determined based on the estimated working hours for a particular month.
At the same time, cases may arise in an organization when, in the last month of the accounting period, a small number of hours are scheduled according to the schedule, for example, 60 hours, and overtime for the year amounted to 120 hours. In this case, when calculating overtime, the tariff rate will be almost 2.8 times higher .
It is also possible that several workers with the same number of night hours will have different wages for night work due to the different number of hours planned in the work schedule (shift). Therefore, in order to eliminate the influence of the standard working time established by the work schedule on the amount of payment for work at night and overtime, public holidays, public holidays (part one of Article 147 of the Labor Code) and weekends, it is advisable to calculate the hourly tariff rate based on the average monthly working standard time calculated on the basis of the estimated standard working time provided for the corresponding calendar year, regardless of the accounting period established in the organization for certain categories of employees.
Important! When determining the amount of remuneration based on hourly tariff rates, the procedure for calculating the hourly tariff rate must be specified in the regulations on remuneration. The remuneration system can be revised both from the beginning and during the accounting period. However, a change is possible only with the consent of employees (Article 32 of the Labor Code).
Examples of remuneration for summarized recording of working time within the framework of monthly and quarterly accounting
Monthly summary recording of working time
Initial data for November 2012:
Monthly norm - 167 hours;
Tariff rate - RUB 1,670,000;
Hourly tariff rate: 1,670,000 / 167 = 10,000 rubles.
Actually worked according to the report card - 195 hours, incl. November 14 and 20 - on a day off by order of the manager, 10 a.m. and 12 p.m., respectively.
Night work - 48 hours.
The calculation of employee remuneration based on the monthly tariff rate is as follows:
1. Tariff rate - 1,670,000 rubles.
2. Payment for working hours on weekends: (10 + 12) × 10,000 × 2 = 440,000 rubles.
Payment is made in a single amount, since it has already been paid once in the tariff.
Let's calculate the hours of overtime work: 195 - 167 - 22 = 6 hours.
5. Payment for overtime hours: 6 × 10,000 × 2 = 120,000 rubles.
7. Total: 1,670,000 + 440,000 + 80,000 + 120,000 + 192,000 = 2,502,000 rubles.
The employee is remunerated based on the hourly rate:
1. Payment at the hourly rate for the time actually worked according to the work time sheet: 195 × 10,000 = 1,950,000 rubles.
2. Payment for working hours on weekends: (10 + 12) × 10,000 = 220,000 rubles.
3. Payment for working hours on a holiday: 8 × 10,000 = 80,000 rubles.
Payment is made in a single amount, since you have already paid once for the time actually worked.
4. Calculate the hours of overtime work: 195 - 167 - 22 = 6 hours.
5. Payment for overtime hours: 6 × 10,000 = 60,000 rubles.
Payment is made in a single amount, since you have already paid once for the time actually worked.
6. Payment for night work hours: 1,670,000 / 167 × 48 × 0.4 = 192,000 rubles.
7. Total: 1,950,000 + 220,000 + 80,000 + 60,000 + 192,000 = 2,502,000 rubles.
Quarterly summary recording of working hours
Initial data:
The norm for the fourth quarter of 2012 is 509 hours;
Salary - 1,670,000 rub.
We will draw up a work schedule for him, for which we will calculate the norm for the fourth quarter.
The norm for the fourth quarter will be 381 hours (7 × 8 + 167 + 158).
We will draw up a graph for the calculated norm (see Table 3).
Remuneration based on monthly tariff rate (salary).
October 2012:
1. Let's calculate the standard working time for October (until October 23, 2012): 16 days. × 8 h = 128 h; or 184 (October norm) - 56 (according to the calendar norm) = 128 hours.
We will add hours of operation according to the work schedule. The total working time for October will be: 128 + 70 = 198 hours.
2. Let's calculate the monthly tariff rate (salary) in proportion to the time worked in October: RUB 1,670,000. / 198 × 77 = 649,444 rubles.
3. Double payment for 8 hours of work on a day off: RUB 1,670,000. / 198 × 8 × 2 = 134,949 rubles.
Total for October: 649,444 + 134,949 = 784,393 rubles.
November 2012:
2. Payment for 48 hours of work at night: 1,670,000 / 170 × 48 × 0.4 = 188,612 rubles.
Total for November: 1,670,000 + 188,612 = 1,858,612 rubles.
December 2012:
1. Monthly tariff rate (salary) - 1,670,000 rubles.
3. Payment for overtime hours based on the results of work for the quarter: 1,670,000 / 141 × 20 × 2 = 473,759 rubles.
Total for December: 1,670,000 + 473,759 = 2,143,759 rubles.
Remuneration is based on an hourly rate for the time actually worked.
Let's calculate the hourly tariff rate - based on the average monthly working time norm, determined taking into account the estimated working time norm established for the corresponding calendar year: 1,670,000 / (2,023 / 12) (168.6) = 9,905 rubles.
October 2012:
1. Payment at the hourly rate for the time actually worked according to the work time sheet: 78 × 9,905 = 772,590 rubles.
2. Payment for working hours on a day off: 8 × 9,905 = 79,240 rubles.
Payment is made in a single amount, since you have already paid once for the time actually worked.
Total for October: 772,590 + 79,240 = 851,830 rubles.
November 2012:
1. Payment at the hourly rate for the time actually worked according to the work time sheet: 178 × 9,905 = 1,763,090 rubles.
2. Payment for 48 hours of work at night: 9,905 × 48 × 0.4 = 190,176 rubles.
Total for November: 1,763,090 + 190,176 = 1,953,266 rubles.
December 2012:
1. Payment at the hourly rate for the time actually worked according to the work time sheet: 153 × 9,905 = 1,515,465 rubles.
2. Calculate the hours of overtime work: 409 - 381 - 8 = 20 hours.
3. Payment for overtime hours based on the results of work for the quarter: 9,905 × 20 = 198,100 rubles.
Payment is made in a single amount, since you have already paid once for the time actually worked.
Total for December: 1,515,465 + 198,100 = 1,713,565 rubles.
In accordance with Art. 104 of the Labor Code of the Russian Federation, when, due to the conditions of production (work) in the organization as a whole or when performing certain types of work, the daily or weekly working hours established for a given category of workers cannot be observed, it is allowed to introduce summarized accounting.
What is special about summarized working time tracking?
The peculiarity of summarized accounting is that working time is recorded based on the results of not one day, but an accounting period, for example a year. At the same time, overtime on some days (weeks) can be offset by underwork on other days (weeks), so that within a certain accounting period, the total working time does not exceed the normal number of working hours for this period (Article 104 of the Labor Code of the Russian Federation).
Thus, fulfillment of the labor standard - working out the standard working hours - is ensured not in a week (based on a 40-hour work week), but over a longer period (month, quarter, year).
How is cumulative accounting established?
In accordance with Art. 104 of the Labor Code of the Russian Federation, the procedure for introducing summarized recording of working time is established by the internal labor regulations. It is introduced for the organization as a whole or for certain categories of employees when performing certain types of work.
For some categories of employees, summarized recording of working time is established on the basis of special regulatory legal acts. For example, for car drivers, the accounting period cannot be set for more than 1 month (see Order of the Ministry of Transport No. 15 of August 20, 2004, the extract is given above).
The introduction of summarized accounting in an organization involves establishing:
- duration of the accounting period (month, quarter, year);
- norms of working hours for the accounting period;
- work schedule.
Determining the duration of the accounting period.
The accounting period can have any duration - a month, a quarter, a half-year, but not more than a year (Article 104 of the Labor Code of the Russian Federation). As a rule, it depends on the specifics of the organization’s activities and its production cycle.
If the work schedule of employees working under the summarized accounting of working hours has a clear frequency of working days and weekends, for example, three days after, two days of workers after two days off, then the duration of the accounting period should consist of an even number of months, for example, 2 months, six months , a year, so that overtime in one month is covered by shortcomings in another.
If the organization has seasonal work, then the best option is to set an accounting period equal to 1 year, so that overtime processing in excess of the norm during the season is covered by possible shortcomings during the off-season.
When establishing an accounting period, it is necessary to be guided by possible restrictions on the duration of the accounting period established for certain categories of workers, as in the example given above for drivers.
Determination of the standard hours for the accounting period.
The norm is determined based on the weekly working hours established for this category of workers on the basis of the production calendar. In this case, it is necessary to take into account the possible limitations of this norm established:
- Legislatively for this category of workers, based on the specifics of the work.
- Legislatively for this category of workers, based on the specifics of the employee himself.
- On agreement of the parties.
Below we will look at possible restrictions using an example.
For example, the permissible duration of daily work for medical workers is specified in Art. 350 Labor Code of the Russian Federation - no more than 39 hours per week. In addition, Decree of the Government of the Russian Federation dated February 14, 2003 N 101 “On the working hours of medical workers depending on their position and (or) specialty,” adopted in accordance with this article, established even shorter working hours for some categories of medical workers. workers - from 24 to 36 hours a week.
Taking into account the above, the employer - a healthcare institution must determine the standard hours for certain categories of medical workers for the accounting period based on the maximum standard hours of work per week established for this category of workers. This is a restriction established for a category of workers based on the specifics of the work.
The restriction established by law for this category of workers, based on the specifics of the employee himself, is, for example, the restriction established for disabled people in accordance with Art. 92 of the Labor Code, for example, for disabled people of the second group no more than 35 hours a week. Or, for example, for workers less than 18 years old (but more than 16 years old) - no more than 35 hours per week.
By agreement of the parties, a part-time working week may be established, for example, at the request of a pregnant woman, one of the parents (guardian, trustee) with a child under the age of fourteen (a disabled child under the age of eighteen), as well as a caregiver for a sick family member in accordance with a medical report, under Art. 93 of the Labor Code. An agreed-upon part-time working week (day) can be established without any grounds, simply by agreement of the parties.
In all of the above cases, regardless of whether the employee was assigned a part-time work week by legal requirements or by agreement of the parties, it is necessary to determine the standard hours for the accounting period based on the given individual standard hours of work for a particular employee, for whom a summarized recording of working time is established.
Determining the work schedule.
The employer is obliged to organize work in such a way that the employee who is assigned a summarized recording of working time fully works out the standard working time for the accounting period.
To do this, a work schedule for the accounting period is developed, which determines:
- start and end times of work,
- working hours,
- the number of working days and days off in the accounting period with the established logic for their provision,
- rest time between shifts (with shift work).
At the same time, it is unacceptable to develop a schedule in advance with shortcomings to the standard working hours or in advance with overtime.
But, since it is not always possible to clearly define the number of hours of work in the accounting period, a deviation in one direction or the other within one working day or shift is not a violation, although the employer will still have to compensate for this shortcoming/overtime based on the requirements of the current labor contract. legislation.
Remuneration under summarized accounting.
When recording working hours in aggregate, a time-based wage system is usually used - hourly tariff rates or official salaries.
Although, naturally, workers may also be on a piece-rate wage system and others.
When accounting for working time in aggregate on the basis of a time-based wage system (if the accounting period exceeds one month), it is primarily the tariff rates that are set for employees. Although, again, the choice remains at the discretion of the employer and is agreed upon with the employee when concluding an employment contract.
Let's look at an example of the specifics of remuneration for employees based on the summarized accounting of working hours with remuneration based on tariff rates.
If the organization uses hourly tariff rates, then the employee’s monthly payment is calculated based on the hours actually worked by him in a given month.
Example. The organization has introduced summarized recording of working hours with an accounting period of one year. The hourly wage rate for an employee is 50 rubles. According to his work schedule, he works 11 hours a day. The employee worked 16 work shifts per month according to the schedule.
The actual number of working hours is 176 (11 hours x 16 shifts).
The salary accrued to the employee for a given month at the hourly rate will be 8,800 rubles. (176 h x 50 rub.).
If an employee has an official salary, then he is paid in full provided that all shifts are worked in accordance with the schedule. For example, if an employee’s official salary was set at 8,000 rubles, then the employee will receive 8,000 rubles, regardless of whether in a given month, based on a 40-hour work week, the norm was 176 hours or it was less, for example, 168 hours. That is, with a salary system of remuneration, the employee receives his salary in full, having worked the norm established by the employer for a given month, regardless of possible shortcomings or overtime. Payment for possible overtime hours will be made to the employee based on the results of the accounting period.
Therefore, when setting an accounting period equal to 1 year, for employees with a salary system, payment for possible overtime hours is transferred right up to the end of the accounting period.
If the employee has not worked a full month due to the circumstances of the employee himself, then his wages are calculated in proportion to the time worked. In this case, the cost of 1 hour in a given month for a given employee is calculated based on his salary.
Example. The organization has introduced summarized recording of working hours with a monthly accounting period. The employee is remunerated based on his official salary in the amount of 15,000 rubles. According to the shift schedule, he works for 10 hours. In a certain month, the employee worked 10 shifts (that is, 100 hours worked) instead of 16 shifts due to the fact that for part of the period the employee took leave without pay.
Let's calculate the employee's salary.
An employee's hourly wage rate is calculated based on the monthly standard of working time according to a 40-hour workweek schedule. For example, the standard working time for a given month in accordance with the production calendar is 168 hours.
The hourly wage rate for an employee is RUB 89.29. (RUB 15,000 / 168 hours).
The monthly salary will be 8929 rubles. (RUB 89.29 x 100 hours).
The fundamental difference between the salary system of remuneration and remuneration based on an hourly rate is that with a salary system of remuneration the cost of 1 hour will be different every month, but with an hourly rate it is always the same, since this is a fixed amount prescribed in advance in the employee’s employment contract .
Overtime work and the procedure for its payment when establishing the official salary, hourly wage rate, piecework wage system.
With summarized accounting, an employee in certain periods of time can overwork the standard working time (part one of Article 104 of the Labor Code of the Russian Federation). However, such overtime is considered overtime work only if it takes place at the end of the accounting period (part one of Article 99 of the Labor Code of the Russian Federation). At the same time, overtime work should not exceed 120 hours per year (Article 99 of the Labor Code of the Russian Federation).
Work performed in excess of the normal number of working hours during the accounting period must be paid as overtime in accordance with Art. 152 Labor Code of the Russian Federation. For the first two hours it is paid at least one and a half times, and for subsequent hours - at least double. Higher rates of payment for overtime work may be determined by collective or labor agreements, as well as local regulations.
For example, if the accounting period is a quarter, then in certain months of the quarter the employee may work more than the normal number of working hours; they will not be considered overtime work, but if after the end of the third month of the quarter the actual hours of work exceed the standard ones, then only in this case will it be discussed about the presence of overtime hours and they must be paid in accordance with labor legislation.
To be continued...
The process of accounting and payment for summarized working hours raises questions among accountants and HR specialists. Elena Kopteva, head of the payroll department at Acsour, understood the need to maintain summarized records of working time and its correct payment in the organization.
If an enterprise, in the course of its activities, organizes a continuous working regime, then it becomes necessary to introduce a shift schedule, in which the number of working hours per week may differ from the normal working hours of 40 hours. In this case, it is necessary to comply with the legally established working hours for the month as a whole.
When working in excess of the established norm, the employee must be promptly warned of this need. In this case, overtime work is arranged with appropriate pay. The total number of hours worked should not be more than 120 per year and more than four hours on two consecutive days.
According to Article 104 of the Labor Code, summarized accounting allows you to track the legally established norm of working time not during the week (no more than 40 hours) or month, but for the summarized accounting period established at the enterprise.
Introduction of summarized accounting
It is important to note that the introduction of summarized accounting is mandatory for certain workers and for rotational employment, with an accounting period of a month and a quarter for certain positions. In other cases, the accounting period is established by the company independently and is prescribed in internal regulatory documents. This may be a monthly, quarterly or annual accounting period. In this case, an employee may work more or less than the working hours established by law in any month.
The main essence of summarized accounting is that at the end of the period the employee must work the standard working hours established by law. For example, in 2017 - 1973 hours per annual accounting period with a 40-hour work week. Work schedules are drawn up for the accounting period within the established norm. The longer the period, the greater the chance for the employer to eliminate the possibility of overtime work.
note
In order to correctly process wages on holidays and weekends, you need to determine whether the holiday is a scheduled working day or a weekend. If this is a working holiday, then it is reflected in the report card as “I” – Attendance, and the minimum additional payment for this day must be made in a single amount, since there are no special deviations for summarized accounting in Article 153 of the Labor Code of the Russian Federation.
Employers face the main difficulties at the end of the accounting period, when they need to compare the actually worked time of each employee with the legal norm. Here it should be taken into account that the regulated norm excludes the time during which the employee did not fulfill his job duties for justified reasons. This may be annual or educational leave, leave without pay, temporary disability, a period of performing state and public duties. Thus, the reasons should not be related to avoidance of work, for example, absenteeism or downtime due to the fault of the employee. The legal standard of working time in these cases is reduced only by the number of hours of such absence that occurred during working hours according to the employee’s schedule, that is, by the number of hours missed by the specialist according to his work schedule.
Individual norm
Let's assume that the employee's vacation is 14 calendar days, five of which are working days. With an eleven-hour schedule, 55 hours are excluded from the working time standard to determine the individual standard. As a result, we receive an individual norm, which we compare at the end of the accounting period with the actual hours worked.
Formula for calculating individual norm
Hours worked are compared with the individual norm to determine overworked/underworked hours at the end of the accounting period, upon dismissal of an employee, upon transition from summarized accounting to its usual form.
EXAMPLE 1. CALCULATION OF PROCESSING HOURS
The company maintains summary records. Schedule 2-3 days, 11 hours. The accounting period is quarter. During the period, the employee did not miss any working days. In this case, the norm according to the production calendar will be 488 hours. According to the report card, the employee actually worked 506 hours. The specialist fully worked out his schedule for each month without absences, therefore, his individual norm is 488 hours. At the end of the accounting period, you need to compare the actual hours worked with the individual norm and obtain the number of hours worked:
Overtime worked = Total hours worked – Individual standard = 506 hours – 488 hours = 18 hours
EXAMPLE 2. CALCULATION OF OVERWORK HOURS TAKEN INTO ACCOUNT OF ABSENCE TIME
We keep all the conditions given in the previous example, but with one change - the enterprise maintains summarized accounting. Schedule 2-3 days, 11 hours. The accounting period is quarter. In this example, the production calendar norm will be 488 hours. In fact, 407 hours were worked. The employee had absences: incapacity for work for seven calendar days from April 2 to April 8. According to the schedule, the sick leave fell for four shifts, that is, 44 hours of absence according to the work schedule. The employee was on vacation for seven calendar days from June 20 to June 26. The vacation fell on five shifts according to the schedule, that is, 55 hours of absence according to the work schedule. Total 99 hours of absence during the accounting period. This means that the employee’s individual norm will be: 488 hours – 99 hours = 389 hours (Individual norm = Norm – Scheduled absence hours).
At the end of the accounting period, we compare the actual hours worked with the individual norm and get the number of hours worked: 407 hours - 389 hours = 18 hours (Worked in excess of the norm = Total hours worked - Individual norm).
Reworks and shortcomings
If during the accounting period an employee worked more than the individual norm of hours for one of the following reasons: working outside of his shift to replace another employee or increasing the number of hours due to production needs, then an additional payment must be calculated for the time worked in excess of the norm: for the first two hours of work - no less than one and a half times the amount, for subsequent hours - no less than double the amount. If during the accounting period an employee was unable to work the standard working hours due to an incorrect schedule or transfer to another schedule, this means that payment for the actual time worked was less than what is guaranteed to the employee by labor legislation. In this case, payment for unworked hours due to the employer’s fault is made in an amount not lower than the average salary of the employee, calculated in proportion to the actual time worked (Part 1 of Article 155 of the Labor Code of the Russian Federation). If there is no fault between the employee and the company, then the specialist retains at least 2/3 of the tariff rate.