We introduce summarized recording of working hours. Andreeva N. Practical recommendations for an accountant on the procedure for applying summarized recording of working time How to understand summarized recording of working time

With cumulative accounting, daily and weekly working hours may deviate from the established norm. But during the accounting period, all overtime must be compensated for by deficiencies. Let's look at how to keep a summary record of working hours in 2020 with a shift schedule.

With aggregated accounting, the duration of working hours may deviate from the established norm. How to compensate for overtime>>>

Summarized working time recording: general rules

First, the employer selects an accounting period - month, quarter, half-year or year - and ensures that the hours worked by employees do not exceed the norm for the accounting period. At the same time, company employees can work a different number of hours in a day, week or month. In some periods, not exceeding the accounting period, employees work more than according to the norms of the production calendar, in others less. Overtime within a predetermined period is considered overtime work. This will have to be taken into account when calculating wages and average earnings.

Most often, summarized accounting is carried out on a monthly basis. And during this period, the norm according to the production calendar must be worked out. The maximum duration of the accounting period is a year (Part 1 of Article 104 of the Labor Code of the Russian Federation).

Example of summarized working time recording:

Alfa LLC has introduced summarized recording of working hours for drivers engaged in intercity transportation. The accounting period is a month. In the Labor Regulations this was reflected as in the example.
In February, driver Yu.I. Kolesov worked 143 hours. Kolesov belongs to the category of employees for whom a 40-hour work week is established (Part 2 of Article 91 of the Labor Code). Therefore, according to the production calendar, his standard working time for February is 18 working days (143 hours).
Thus, in the accounting period the established working hours were not exceeded.

Work schedule for summarized recording of working hours in 2020

After the accounting period has been selected and the standard working hours have been calculated, a work schedule is developed. It must be drawn up so that the employee fully works out the norm during the accounting period. For this purpose, a shift schedule is developed, which determines the start and end times of work, the duration of the shift, and the rest time between shifts.

Please note that before drawing up schedules, the opinion of the trade union or other employee representative body must be taken into account. Of course, provided that such a body exists. When drawing up shift schedules, it is necessary to take into account several features of shift work. For example, the work shift immediately preceding a non-working holiday is reduced by one hour, or the night shift is shortened by one hour without further work. See all the features in the recommendations of the Glavbukh System.

The main thing that needs to be taken into account in the schedule is that the duration of working hours should not exceed the established norm (Part 2 of Article 91 of the Labor Code of the Russian Federation). When summing up accounting, when determining the normal number of working hours, it is necessary to take into account the features from Article 104 of the Labor Code of the Russian Federation.

The schedule does not have a standard form. Therefore, the enterprise has the right to set its own form for the document in any form. It can also be issued as an annex to a local regulatory act that introduced a shift work schedule. This could be a collective agreement, labor regulations, etc. The second common option for how to correctly maintain a schedule when recording working hours in total in 2020 is to approve it as a separate document by order of the head of the organization.

Determine the total working time according to the production calendar based on the normal length of the working week established for a certain category of employees. For example, as a general rule, the normal working week is 40 hours; for employees under the age of 16, no more than 24 hours per week. There is a case when the normal length of the working week is reduced >>>

Transition to summarized recording of working hours in 2020 with a shift schedule

How the company accounts for working time should be specified in internal local documents. For example, in the internal labor regulations. This lists the positions of the personnel for which time recording is summarized, as well as the responsibilities of employees collecting data on time worked. What to include in the internal labor regulations about summarized accounting, see the journal "Glavbukh".

Let’s say that in 2020, the company’s management decided to transfer certain categories of employees to cumulative accounting of time worked. Then an order will be required to change the internal labor regulations. But first, the new order will have to be agreed upon with the representative body of workers (trade union). Employees must be notified of upcoming changes at least two months in advance. After all, we are talking about changing one of the mandatory conditions of the employment contract.

The order on the summary recording of hours worked lists the positions of employees who will be affected by the amendments, and instructs responsible employees to draw up additional agreements to employment contracts and shift schedules.

Remuneration for summarized accounting of working hours for 2020 with a shift schedule

The remuneration system is established by the employer independently (Article 135 of the Labor Code of the Russian Federation). When recording working hours in aggregate, payment to employees can be established in the form of a salary or an hourly rate.

If tariff rates are applied, then the salary is calculated based on the hours actually worked by the employee in each specific month. And at the end of the accounting period, the accountant looks at whether the working hours were exceeded or not (Article 99 of the Labor Code of the Russian Federation).

Salary is a fixed amount of wages per month (Article 129 of the Labor Code of the Russian Federation). At the same time, according to Article 112 of the Labor Code of the Russian Federation, the presence of non-working holidays in a month is not grounds for a salary reduction. When recording time worked in aggregate, an employee receives a salary if he has fulfilled the quota for the accounting period. Accordingly, it is advisable to set the salary only if the accounting period is a month.

No one forbids setting a salary even for an accounting period of a quarter or a year. However, this creates more problems than it is worth. After all, the very meaning of the salary is that it is paid per month. And the summarized accounting of hours worked over a longer accounting period assumes that the number of hours worked in each month is not the same.

So, we will proceed from the fact that the salary is set for an accounting period equal to a month. At the same time, a fixed salary amount involves working strictly defined hours or shifts this month according to an established schedule. The number of hours on the schedule may be less than on the production calendar. This is not a reason to reduce your salary.

If for some reason an employee works less than the schedule, he needs to be paid a salary in proportion to the time worked. Moreover, the proportion is determined based on the working hours provided for in the schedule, and not in the production calendar.

Employee A.S. Kondratiev summarized accounting and monthly salary of 20,000 rubles. He has been working since August 17, he has a 36-hour work week, and the accounting period is a year. The employee did not work the entire accounting period and quit.

Overtime with summarized recording of working hours

If an employee has worked overtime for the entire accounting period, then overtime must be paid at increased rates. The specificity of summarized accounting is such that an employee may have shortfalls in two months and overtime only in the third. And at the end of the accounting period - the quarter - overtime will still be paid. According to Article 152 of the Labor Code of the Russian Federation, they must be paid as follows: the first two hours of all overtime work for the accounting period - at one and a half times the rate, the subsequent ones - at double rate. Specific amounts of overtime pay are determined by a collective agreement, local act or employment contract.

Example:How to pay overtime

Sales representative of Alpha LLC Yu.I. Kolesov has been provided with a summarized recording of working time. The salary regulations at Alfa LLC do not provide for the payment of bonuses. The regional coefficient in this area has not been established. The accounting period is quarter. Kolesov’s salary is 20,000 rubles.

With the employee’s consent, you can compensate for overtime work with additional rest time, no less than overtime (Article 152 of the Labor Code of the Russian Federation)

Payment for work on holidays with summarized accounting of working hours

It is important whether the employee worked on a weekend or holiday according to the work schedule or over the schedule.

For cumulative accounting, pay overtime at the end of the accounting period - a month, quarter or other period of no more than a year.

Work on a weekend or holiday must be paid before the end of the accounting period, if on such a day the employee works beyond the schedule, that is, overtime. When calculating overtime hours for the accounting period, do not take into account work on a weekend or holiday, since it has already been paid double (Part 3 of Article 152 of the Labor Code).

Pay overtime depending on whether the employee uses additional rest hours or not. If the employee has written a request for time off, then pay overtime as regular hours of work at a single rate. When an employee does not want to take time off, pay at least time and a half for the first two hours of work in the accounting period. For the third and subsequent hours you pay double. Such conclusions can be drawn on the basis of Articles 152, 153 and 107 of the Labor Code.

Example:How to pay for holidays

To the driver of Alpha LLC, Yu.I. Kolesov, who works in the manager’s official car, is provided with a summarized recording of working hours. The accounting period is a month. Kolesov’s salary is 20,000 rubles.

Vacation pay for cumulative accounting

When recording working hours in aggregate, apply the general procedure for calculating the total amount of vacation pay (paragraph 2, clause 9 of the Regulations, approved by Government Resolution No. 922 of December 24, 2007). Calculate vacation pay depending on whether the vacation is provided in calendar or working days.

Driver Yu.I. Kolesov has been provided with a summarized recording of working time. The accounting period is a month. Vacation is granted in calendar days

Average earnings with total accounting

If summarized working time accounting is used, then the formula for calculating average earnings looks like this:

Organization employee P.A. Bespalov was seriously injured. In accordance with the medical report, he was transferred to a lower-paid job for a week. For this period, Bespalov retains his average earnings.

There are cases when the Labor Code allows companies to use summarized recording of working hours. However, this is not always easy to implement in practice. Let's consider all the intricacies of this accounting.

WHAT IS SUMMARY ACCOUNTING

If in an organization, due to production conditions or when performing certain types of work, daily or weekly working hours cannot be observed, it is permissible to introduce summarized working time recording. This is done to ensure that the duration of working hours during the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot be more than one year. This is stated in Article 104 of the Labor Code of the Russian Federation.

The normal number of working hours during the accounting period for employees whose working hours are taken into account cumulatively is determined based on the established weekly working hours. For those employees who work part-time or part-time shifts or part-time work weeks, the normal number of hours worked during the reference period is reduced accordingly.

Thus, if the specifics of the enterprise’s work do not allow establishing a working time schedule for employees, according to which they would work 40, 36, 35 or 24 hours per week, then it is more convenient to use summarized working time recording. In this case, the employer must organize the work process so that the standard working time is worked by the employee during the accounting period, for example, a month. Moreover, on each day of the accounting period, the duration of work may vary. The main thing is that it is balanced within the accounting period.

HOW TO ENTER SUMMARY ACCOUNTING

Article 104 of the Labor Code of the Russian Federation states: the procedure for introducing summarized recording of working time is established by the internal labor regulations. Let us assume that when the company developed and approved such rules, there was no need for summarized recording of working hours. And then it needed to be introduced. How to do it?

A document that makes changes to the rules can be an order. However, since the employer approves the internal regulations themselves, taking into account the opinion of the representative body of the company’s employees (Article 190 of the Labor Code of the Russian Federation), this procedure must also be observed when making changes to them.

In addition, Article 22 of the Labor Code of the Russian Federation states that the employer is obliged to familiarize employees, upon signature, with the adopted local regulations directly related to their work activities. Therefore, the order introducing summarized recording of working time must be familiarized to all employees affected by it.

WHEN IS SUMMARY ACCOUNTING ENTERED?

The only case when summarized accounting must be introduced is provided for in Article 300 of the Labor Code of the Russian Federation. This is a shift work method. According to Article 297 of the Labor Code of the Russian Federation, the rotation method is a special form of carrying out the labor process outside the place of permanent residence of workers, when their daily return home cannot be ensured.

As follows from Article 102 of the Labor Code of the Russian Federation, the flexible working time regime assumes that the beginning, end or total duration of the working day is determined by agreement of the parties. In this case, the company must ensure that the employee works the total number of working hours during the relevant accounting periods. This could be a working day, a week, a month, etc.

Shift work, in accordance with Article 103 of the Labor Code of the Russian Federation, means work in two, three or four shifts. This regime 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 shift work mode is used in practice by industrial enterprises, enterprises and organizations of housing and communal services, trade organizations, and public catering enterprises. Obviously, it is necessary to introduce summarized accounting in shift work conditions only if the duration of the shift deviates from normal.

REMUNERATION WITH SUMMARY ACCOUNTING

There are some peculiarities in calculating salaries for employees who have summarized accounting. As a rule, if the organization as a whole or for certain categories of employees has introduced summarized recording of working hours, it means that working conditions deviate from normal. This could be systematic work on weekends and holidays, night work, overtime work, etc. Typically, such workers are given fairly high wage rates to compensate for extreme working conditions. However, a large salary does not relieve the employer of the obligation to pay for work in conditions deviating from normal, in accordance with the requirements of the Labor Code.

The specific amounts of remuneration in these cases, as well as the basic salary system, are established by collective agreements, other local regulations of organizations and directly by employment contracts. This is stated in Article 135 of the Labor Code of the Russian Federation.

Overtime work

Overtime work for cumulative accounting is considered to be work in excess of the normal number of working hours for the accounting period. At the same time, overtime work should not exceed four hours for each employee for two consecutive days and 120 hours per year. This is stated in Article 99 of the Labor Code of the Russian Federation.

The rules for paying overtime work are established in Article 152 of the 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. Specific amounts of payment for overtime work may be determined by a collective or labor agreement, as well as local regulations. An employee may refuse increased pay and use additional rest time, but no less than overtime worked.

It is not difficult to determine the number of hours worked overtime when recording working hours together. Since within the accounting period the number of working hours should not exceed the norm, then all time exceeding the norm is considered overtime work. Difficulties begin when you need to calculate the amount of payment for overtime work.

If you follow the letter of the law, the first two hours of all hours worked overtime are paid at time and a half, and all other hours are paid at double time. Moreover, it does not matter when these hours were actually worked: on one day or throughout the entire accounting period.

This calculation method follows from the Labor Code, but does not reflect real working conditions. If a long accounting period is established (for example, a year), by the end of it the employee may have accumulated a large number of overtime hours.

There is another approach to paying overtime. The amount of overtime that does not exceed an average of two hours for each working day in the accounting period is paid at time and a half, and the remaining hours are paid at double rate. This approach is more logical, since it is impossible to establish the number of overtime hours in relation to specific working days (according to the rules of summarized working time accounting, overtime on one day can be compensated by underwork on another day). However, the provisions of Article 152 of the Labor Code of the Russian Federation do not allow us to confirm its legality.

IF THERE WAS A DEFECT IN THE ACCOUNTING PERIOD

Shortage (when an employee worked less than the normal number of working hours in an accounting period) can arise for two reasons: through the fault of the employee himself and through the fault of the employer.

If failure to comply with labor standards or failure to fulfill labor (official) duties is a consequence of the employer’s fault, payment is made in an amount not lower than the average salary of the employee, calculated in proportion to the time actually worked (Article 155 of the Labor Code of the Russian Federation). This means that if during the accounting period an employee was unable to work the normal amount of working time due to the fault of the employer, then his salary will be calculated based on the normal amount of working time.

How is the employee who is guilty of underperformance paid? If the reason is valid (vacation, illness, etc.), average earnings are usually paid for the period of absence from work. If the reasons are not valid (for example, absenteeism), no payment is made.

What should an accountant do if his organization has established a summarized recording of working hours and the accounting period exceeds a month? We offer the following methodology, which does not contradict the law and reflects the specifics of the work.

When calculating wages each month, you need to take into account the number of hours actually worked by employees for that month. Each hour of work is paid in a single amount. When the results of the accounting period are summed up and the number of hours of overtime work is revealed, for the first two such hours it will be necessary to accrue half the hourly tariff rate, and for all the rest - one tariff rate. In other words, you need to use coefficients of 0.5 and 1.0. They reflect the fact that all hours actually worked in the accounting period have already been paid in a single amount.

EXAMPLE 1. An employee of the organization OJSC Polet R.A. Smirnov has established a summarized recording of working time. The accounting period is quarter. Hourly tariff rate R.A. Smirnova - 200 rub./hour.

The normal number of working hours with a 40-hour work week in the first quarter of 2007 is 454. Due to the fact that it was necessary to replace an ill employee, R.A. Smirnov worked 641 hours in the first quarter of 2007, of which:

- in January - 198 hours (the norm is 136 hours);

- in February - 231 hours (the norm is 151 hours);

- in March - 212 hours (the norm is 167 hours).

Let us determine what payment R.A. should receive. Smirnov for overtime work.

SOLUTION. Let's determine how many hours worked in excess of the normal number of working hours during the accounting period:

641 hours – 454 hours = 187 hours.

Since in each of the months of the accounting period R.A. Smirnov received a salary in accordance with the number of hours actually worked; overtime hours were paid at a lower rate. So, for the first two hours of overtime work the payment will be equal to:

200 rub./hour x 0.5 x 2 hours = 200 rub.

All other hours of overtime work - 185 hours (187 hours - 2 hours) must be paid in a single amount. The payment amount will be:

200 rub./h x 1.0 x 185 h = 37,000 rub.

Thus, along with the salary for March 2007, the employee will receive payment for overtime work during the first quarter of 2007 in the amount of:

200 rub. + 37,000 rub. = 37,200 rub.

The salary for March is calculated based on the hours actually worked for this month (212 hours), and not on their normal number (167 hours). It is equal to: 200 rubles/hour x 212 hours = 42,400 rubles.

When determining the number of overtime hours for the accounting period, accountants must take into account the explanations of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions dated 08.08.66 No. 13/P-21 “On compensation for work on holidays.” According to this document, when calculating overtime hours, work on holidays performed in excess of normal working hours is not taken into account, since it is already paid at an increased rate.

Here accountants will again use coefficients of 0.5 and 1.0.

EXAMPLE 2. Employee of Chaika JSC V.I. Mishin has been installed with a summarized recording of working hours. The accounting period is a month. Employee salary - 18,000 rubles.

According to the production calendar, the normal number of working hours with a 40-hour work week for February 2007 was 151. In February 2007, the employee actually worked 161 hours, including 8 hours outside the schedule on February 23.

The collective agreement provides for additional wages on weekends and non-working holidays at double the rate, as well as overtime pay for the first two hours of work at one and a half times the rate, for the rest - at double rate.

SOLUTION. Let's determine the average hourly earnings. It is equal to:

Let's calculate wages for February 2007 based on hours actually worked. It is equal to:

119.21 rub./hour x 161 hours = 19,192.81 rub.

RUR 119.21 x 8 hours x 1.0 = 953.68 rub.

The coefficient of 1.0 takes into account double payment on holidays (single payment is already taken into account when calculating the employee’s salary).

Let's calculate the number of hours worked overtime. This amount is determined minus the number of hours worked on a holiday outside the shift schedule. The number of hours of overtime work was:

161 hours - 151 hours - 8 hours = 2 hours.

The first two hours of overtime work are paid at time and a half. The payment amount is:

RUR 119.21 x 0.5 x 2 hours = 119.21 rub.

The coefficient of 0.5 takes into account time and a half payment for overtime hours (single payment is taken into account when calculating the employee’s salary for actual working hours).

RUB 19,192.81 + 953.68 rub. + 119.21 rub. = 20,265.70 rub.

Now let’s consider a situation where an employee worked on a holiday according to the shift schedule and within the normal working hours.

EXAMPLE 3. Let's change the conditions of example 2. A holiday (8 hours) was worked according to schedule. There was no overtime. The collective agreement of the organization provides for wages on holidays at double the rate, as well as for the first two overtime hours at one and a half times the rate and other overtime hours at double rate.

SOLUTION. Due to the fact that the employee has worked all the working hours, he will receive a full salary, which is 18,000 rubles. In order to calculate payment for work on a holiday, we determine the average hourly earnings. It is equal to:

RUB 18,000.00 : 151 hours = 119.21 rubles/hour.

The additional payment for working on a holiday will be:

119.21 rub./hour x 8 hours x 1.0 = 953.68 rub.

Salaries for February 2007 will be:

RUB 18,000.00 + 953.68 rub. = 18,953.68 rub.

Night work

According to Article 96 of the Labor Code, the time from 22.00 to 6.00 is considered night time. Each hour of such work is paid at an increased rate compared to work under normal conditions (Part 1 of Article 154 of the Labor Code of the Russian Federation).

For some professions, additional payments for night work are established. For example, for employees of healthcare institutions, additional payment for work at night is set at 50% of the hourly tariff rate or official salary for each hour of work (clause 5.1 of the order of the Ministry of Health of Russia dated October 15, 1999 No. 377). But this applies to employees of state and municipal healthcare institutions. For employees of commercial organizations, additional payments for night work are established only by agreement with the employer.

If for any profession the amount of additional payment for night work is not established, the specific amounts of increased wages are determined by a collective or labor agreement. This follows from Article 154 of the Labor Code.

EXAMPLE 4. CJSC “Doctor Fluor” has established a summarized recording of working hours. According to the collective agreement, night work is subject to a 50% bonus. The accounting period is a month.

Hourly tariff rate for doctor A.R. Ivanov is 100 rubles/hour. In February 2007, he worked 161 hours, of which 15 were at night. The normal number of working hours in February 2007 was 151.

Let's calculate the salary of A.R. Ivanov for February 2007.

SOLUTION. Let's determine the number of hours worked overtime:

161 hours - 151 hours = 10 hours.

The employee’s salary for the time actually worked in February 2007 is equal to:

100 rub./hour x 161 hours = 16,100 rub. (single processing fee has already been taken into account).

Payment for the first two hours of overtime work will be:

100 rub./hour x 0.5 x 2 hours = 100 rub.

The coefficient of 0.5 takes into account time and a half payment for overtime hours (single payment is taken into account when calculating the employee’s salary for the time actually worked).

Example No. 2. It misleads accounting employees for two reasons: if an employee has an official salary, and he has worked the shifts assigned to him in the accounting period (the allotted time in the accounting period), then the employer is obliged to pay him a salary, i.e. 18,000.0 rubles, and then you need to calculate holiday pay, overtime, night pay, etc. according to the Labor Code of the Russian Federation. You immediately calculated the hourly tariff rate, which, when an employee works with an official salary, is applied if the employee did not work the shifts assigned to him (the set time). Thus, in order not to mislead accountants, it would be more correct to explain this case as follows:

18,000.0 rubles - for the required time worked in the accounting period (151 hours);

payment for a holiday: 119.21*8*2=1907.36 rubles (double rate)

overtime pay 119.21*2*1.5 = 357.63 rubles (time and a half rate for the first 2 hours of overtime)

Monthly salary:

18000.0+1907.36+357.63=20264.99 rubles.

Well, there are even disagreements

Labor Code, N 197-FZ | Art. 104 Labor Code of the Russian Federation

Article 104 of the Labor Code of the Russian Federation. Summarized working time recording (current edition)

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.

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Commentary to Art. 104 Labor Code of the Russian Federation

1. Summarized recording of working time is used in cases where it is impossible to maintain daily or weekly working hours for a given category of employees. Most often, summarized working time recording is used in continuously operating organizations. At the same time, it can also be used when performing individual jobs.

2. The employer is obliged to keep records of working hours. Keeping track of employees' working hours provides an opportunity not only to monitor compliance with labor discipline, but also to pay employees on time and correctly.

3. The legislator distinguishes between daily, weekly and summarized accounting. The type of working time recording used depends on: the nature of production, the field of activity, the established work schedule, the employee’s labor function and other factors.

4. The accounting period for daily recording of working hours is equal to a working day, and its duration, established in the appropriate manner, is fully worked out on the same working day.

Weekly recording of working time involves an accounting period equal to a week, during which the duration of the working week established by labor legislation must be observed (Articles 91 and 92 of the Labor Code).

When recording working hours together, the accounting period of working time exceeds a week. The total working hours should not exceed the normal number of working hours for this period. Let us recall that normal working hours cannot exceed 40 hours per week, and shortened working hours cannot exceed 24, 35 or 36 hours per week (Articles 91 and 92 of the Labor Code).

When working part-time, the accounting period is based on the length of the working week determined by the parties to the employment contract.

Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 N 588n approved the Procedure for calculating the standard working time for certain calendar periods of time (month, quarter, year) depending on the established duration of working time per week.

6. When recording working hours in aggregate, the duration of the working week established by law is ensured by the schedule on average for the accounting period. The daily and weekly working hours established by the schedule may deviate to a certain extent from the established standard working hours. Any deficiencies (overwork) that appear must be corrected within the established accounting period. The number of working hours according to the schedule must be equal to the number of working hours according to the established norm for this period.

7. Accounting periods can be a month, a quarter, a half-year and other periods. The maximum accounting period is one year.

Thus, crop production workers in agricultural organizations, including tractor driver operators, may be provided with a summary record of working time for an annual accounting period (calendar or billing year). For workers, repair shops, vehicles, warehouses and other departments serving crop production, summarized accounting of working time can be established for individual periods of intense field work (Methodological recommendations for accounting of labor costs and their payment in agricultural organizations, approved by the Ministry of Agriculture of Russia on October 22, 2008 ).

The main requirement: the duration of working hours during the accounting period should not exceed the normal number of working hours.

In order to protect the health of workers engaged in work with harmful and (or) dangerous working conditions, Federal Law dated December 28, 2013 N 421-FZ established for them a maximum accounting period of 3 months when recording working hours in aggregate.

Classification of working conditions as harmful (class 3) and dangerous (class 4) is determined by paragraphs 4, 5 of Art. 14 of the Law on special assessment of working conditions.

8. For some categories of employees, special accounting periods are established. The Regulations on the peculiarities of the regime of working time and rest time, working conditions of certain categories of railway transport workers directly related to the movement of trains, determine that the working time of workers whose permanent work is carried out on the road: workers of train crews of passenger trains, workers of refrigerated sections and ARVE, hopper-dispenser and dumpcar routes, articulated transporter cars, service, baggage and dispensing cars - with a total round trip duration of three days or more can be calculated as a tour (the accounting period from the moment the employee reports to work for the trip until the time of his appearance employee to work for the next trip, after his rest at the point of permanent work).

9. When recording working hours in aggregate, work in excess of the normal number of working hours during the accounting period is overtime work (see Article 99 of the Labor Code and commentary thereto).

10. The procedure for introducing summarized working hours is established by a local regulatory act - internal labor regulations, which are approved by the employer, taking into account the opinion of the representative body of employees.

Regulation of the summarized recording of working time by internal labor regulations involves fixing in them:

Duration of the accounting period;

Maximum duration of a work shift, etc. The maximum duration of a work shift with cumulative accounting of working hours is not limited by labor legislation. In practice it is 10 - 12 hours.

11. On the establishment of summarized accounting of working time when working on a rotational basis, see Art. 300 TK.

Judicial practice under Article 104 of the Labor Code of the Russian Federation:

Supreme Court decision: Decision N GKPI10-182, Judicial Collegium for Civil Cases, first instance
Clause 21 of the Regulations, which allows for the transfer of the use of accumulated rest days beyond the accounting period, but for no more than one year in case of production necessity and subject to the written consent of the employee, does not contradict Article 104 of the Labor Code of the Russian Federation since this norm does not revise the duration of the accounting period.. .
Supreme Court decision: Decision N AKPI15-585, Judicial Collegium for Civil Cases, first instance
International road transport and liability for violation of the procedure for their implementation", Article 40 of the Federal Law of December 8, 1995 No. 193-FZ "On Agricultural Cooperation", Articles 3, 12, 13 of the Civil Code of the Russian Federation, Articles 100, 104, 105 Labor Code of the Russian Federation and violate the rights of agricultural producers and undermine the possibility of their further economic existence. In court, the representative of the SPK of the collective farm “Rodina” Morozova N.G. supported the stated demands and explained...
Decision of the Supreme Court: Determination N 308-КГ16-2175, Judicial Collegium for Economic Disputes, cassation
Contested judicial acts in cassation procedure. No grounds have been established for reviewing the judicial acts adopted in this case at the court session of the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation. By virtue of paragraph 2 of Article 104 of the Customs Code of the Customs Union (hereinafter referred to as the Customs Code of the Customs Union), losses caused to persons by unlawful decisions by actions (inaction) of customs authorities or their officials during customs control are subject to compensation in full...

The procedure for introducing summarized recording of working time is established by the internal labor regulations.

Comments to Art. 104 Labor Code of the Russian Federation

1. Summarized recording of working time can be weekly, monthly, quarterly and even annual. This method of recording working time is used, for example, when organizing work on a rotational basis, in transport and in other cases. The main thing is that during the accounting period, the duration of working hours cannot exceed the normal number of working hours, and if a question arises about a deviation from the normal duration of working hours, its standard must be calculated from the corresponding period (the same applies to shortfalls within such a period). In such cases, it is allowed to lengthen individual shifts, provided that other shifts within the accounting period are reduced.

The accounting period cannot exceed 1 year.

2. The following types of working time accounting are used in practice: daily accounting, when the accounting period is equal to a working day and its duration is fully worked out on the same working day;

weekly accounting, when the accounting period is a week during which the length of the working week established by labor legislation must be observed (Articles 91 and 92 of the Labor Code);

summarized accounting when the accounting period exceeds a week. In this case, the total working time cannot exceed the normal number of working hours for this period.

3. When recording working hours in aggregate, the duration of the working week on average for the accounting period, fixed by law, must always be ensured. The daily and weekly working hours determined by the schedule may deviate from the established norm of working hours, but in general the number of working hours must be equal to the number of working hours according to the established norm for this period.

4. Work performed outside the normal working hours according to the established shift schedule is recognized as overtime work (Article 99 of the Labor Code).

The legislation introduces the establishment of summarized recording of working hours for certain categories of workers, for example, for car drivers. As a rule, the summarized recording of working time is fixed by local regulations, which determine the duration of the accounting period, the maximum duration of the work shift, etc.

5. The internal labor regulations establish the procedure for introducing summarized recording of working time.