On manufacturing enterprises There are often situations in which an employee works not only on a weekend or holiday, but also at night. And since labor legislation provides for additional payment both for work on a holiday (day off) and for work at night, the organization in this case is obliged to accrue both of these additional payments to the employee.
How to count?
To thoroughly understand how to pay for overnight stays holidays, you should refer to the Labor Code. It states that for all work performed in conditions deviating from normal conditions, the employee is entitled to additional payments provided for labor legislation or others regulations(Article 149 of the Labor Code of the Russian Federation). These conditions include, in particular, work at night, as well as on non-working holidays and weekends.
This article also states that the amounts of payments established by collective or employment contract, local regulations, etc., cannot be lower than those established by labor legislation. On this moment surcharge for night work must be at least 20% of the hourly (day) tariff rate(salary), and work on a weekend or holiday must be paid at least double (Part 1 of Article 153 of the Labor Code of the Russian Federation).
In part 1 of article 96 Labor Code the period considered night time is indicated: from 22:00 to 6:00. Each hour worked during this period of time must be paid in increased size(part 1 of article 154 of the Labor Code of the Russian Federation).
If the employee’s work time falls on the night hours of a non-working holiday (day off), then the employer’s responsibility is to pay these two guarantees simultaneously. That is, night pay on holidays is made in the same manner as on regular days, but at the same time, work on a non-working holiday (day off) is also paid.
Example
Korona LLC has a 5-day work week with two days off. The working day is 8 hours. The standard working time in March 2013 was 159 hours.
Due to production needs, we were hired to work at night on March 8 (a non-working holiday) from 00:00 to 6:00 the following employees:
- shop manager Matveev A.A. (salary 40,000 rubles),
- engineer Nikolaev M.I. (salary 35,000 rubles),
- mechanic Alekseev S.N. (hourly tariff rate 215 rubles/hour).
They worked their normal working hours for March in full. The total number of hours worked in March is 165.
In accordance with the wage regulations, work on holidays is paid double, and the additional payment for night hours is set at 20% of the hourly (daily) tariff rate.
In this case, the hourly rate used to calculate additional payment for work in conditions that deviate from normal is calculated in two ways:
- as the ratio of salary to the number of hours according to the schedule of the corresponding month (used when calculating additional payments to Nikolaev M.I.);
- as the ratio of salary to the average monthly number of working hours per year (used when calculating additional payments to A.A. Matveev).
Salaries for March 2013 were:
1) shop manager Matveev A.A.:
— salary: 40,000 rub.,
- average monthly working hours in 2013: 1970 hours: 12 months = 164.2 hours,
— hourly tariff rate: 40,000 rubles. : 164.2 hours = 243.61 rub./hour,
— additional payment for work at night: 243.61 rubles/hour x 6 hours x 20% = 292 rubles,
— payment for work on a holiday: 243.61 rubles/hour x 6 hours x 2 = 2923 rubles,
- total amount wages: 40,000 rub. + 292 rub. + 2923 rub. = 43,215 rub.
2) engineer Nikolaev M.I.:
— salary: 35,000 rub.,
— hourly tariff rate for March: RUB 35,000. : 159 hours = 220.13 rub./hour,
— additional payment for work at night: 220.13 rubles/hour x 6 hours x 20% = 264 rubles,
— payment for work on a holiday: 220.13 rubles/hour x 6 hours x 2 = 2,642 rubles,
— total salary: 35,000 rubles. + 264 rub. + 2,642 rub. = 37,906 rub.
3) mechanic Alekseev S.N.:
— basic salary for March: 215 rubles/hour x 159 hours = 34,185 rubles,
— additional payment for night hours: 215 rub./hour x 6 hours x 20% = 258 rub.,
— payment for work on a holiday: 215 rubles/hour x 6 hours x 2 = 2,580 rubles,
- total salary: 34,185 rubles. + 258 rub. + 2,580 rub. = 37,023 rub.
About wages on weekends. Learn more about night work.
Does your company have cases of working on weekends at night? Please share in the comments!
As we said, for work on a holiday (day off), he is entitled to an additional payment. She also relies on work at night. Therefore, in this case, the company is obliged to charge both the first and second surcharges. Recall that the minimum amount of additional payment for night work is 20 percent of the hourly (day) rate or salary, and work on weekends or holidays is paid at double the rate.
Expert opinion
According to Article 149 of the Labor Code, when performing work in conditions that deviate from normal (in particular, at night, on weekends and non-working holidays), the employee receives additional payments provided for by labor legislation and other regulatory legal acts, containing norms labor law, collective agreement, agreements, local regulations, The amount of payments that the collective agreement, agreements, local regulations, labor contract cannot be lower than those established by labor legislation and other regulatory legal acts containing labor law norms.
Persons whose work is paid at daily and hourly tariff rates are paid for work on a non-working holiday in the amount of at least double the daily or hourly tariff rate (part 1 of article 153 of the Labor Code of the Russian Federation).
According to part 1 of Article 96 of the Labor Code, night time is the time from 22:00 to 6:00. In accordance with part 1 of article 154 of the Labor Code, each hour of work at night is paid at an increased rate compared to work under normal conditions.
If the working hours fall on the night time of a non-working holiday, the employer is obliged to provide for work during such hours both types indicated simultaneously.
V. Penkin, expert of the Legal Consulting Service
I. Mikhailov, reviewer of the Legal Consulting Service GARANT
Example
Salyut CJSC has a five-day 40-hour work week (8 hours a day) with two days off (Saturday and Sunday). The standard working time in February of this year is 159 hours. At the same time, the company employee worked on February 23 (a non-working holiday) for 6 hours (from 00:00 to 6:00). The total number of hours worked in February is 165.
According to the regulations on wages, work on holidays is paid at double the rate, and wages for work at night increase by 20% of the hourly (daily) tariff rate.
Situation 1
Ivanov has an hourly tariff rate of 225 rubles/hour. Ivanov’s salary for February will be:
225 rub./hour × 159 hours = 35,775 rub.
225 rub./hour × 6 hours × 20% = 270 rub.
225 rub./hour × 6 hours × 2 = 2700 rub.
35,775 + 270 + 2700 = 38,745 rubles.
Situation 2
Ivanov was given a salary of 36,000 rubles. In this case, for additional payments for work in conditions deviating from normal conditions, an hourly rate is used, calculated as the ratio of salary to the number of hours according to the schedule of the corresponding month.
Ivanov's hourly rate in February will be:
36,000 rub. : 159 hours = 226.42 rubles/hour.
Surcharge for work at night (6 hours) will be:
226.42 rubles/hour × 6 hours × 20% = 272 rubles.
Payment for work on a holiday will be:
226.42 rubles/hour × 6 hours × 2 = 2717 rubles.
Ivanov's total salary for February will be equal to:
36,000 + 272 + 2717 = 38,989 rubles.
Situation 3
Ivanov was given a salary of 36,000 rubles. At the same time, to calculate additional payments for work in conditions that deviate from normal, an hourly rate is used, calculated as the ratio of salary to the average monthly number of working hours in a year.
The average monthly number of working hours in the current year will be:
1986 h: 12 months = 165.5 hours
The hourly rate will be:
36,000 rub. : 165.5 hours = 217.52 rubles/hour.
Surcharge for work at night (6 hours) will be:
217.52 rubles/hour × 6 hours × 20% = 261 rubles.
Payment for work on a holiday will be:
217.52 rubles/hour × 6 hours × 2 = 2610 rubles.
Ivanov's total salary for February will be equal to:
36,000 + 261 + 2610 = 38,871 rub.
Based on the materials of the reference book "Salary and other payments to employees"
edited by V. Vereshchaki
Please explain how legally I am doing: We pay the security guards at the enterprise for the hours worked and plus 20% of the salary for night hours from 18-00 to 06-00. For hours worked on holidays, double salary and plus double nightly pay 20% of salary. Is it necessary to pay for double night hours worked on a holiday? Example: Kiselev A.A. worked 186 hours in June, incl. night 80 hours On the holiday of June 12, he worked 15 hours, incl. night 2 hours. We paid: salary 5205/151*186=6411.16 rubles. for 186 hours, 5205/151*20%*80=551.52 rub. for night 80 hours. Plus for working on a holiday double pay 5205/151*15=517.05 rubles. in 15 hours and for night hours 5205/151 * 20% * 2 = 13.78 rubles. Is it necessary to pay double night hours worked on a holiday of 13.78 rubles?.
it all depends on whether work is provided on holidays according to the working time schedule or not:
If work on a holiday is carried out beyond the schedule, the additional payment is doubled;
If the schedule provides for work on holidays, you need to accrue a surcharge in a single amount.
For working on holidays;
For working at night.
Therefore, when paying for work on a holiday night, it is necessary to separately calculate each of the additional payments, and then add the resulting amounts
Thus, if an employee worked on a holiday night over schedule, he is entitled to a double additional payment for work on a holiday (15 hours), and an additional payment for night time (2 hours) in the amount of 20%.
The rationale for this position is given below in the materials of the Glavbukh System, commercial version.
1.Situation: What additional payments should be accrued to an employee who during the month had both hours of overtime work and hours of work on a day off (holiday). The employee is provided with summarized working time tracking
The answer to this question depends on whether the employee worked on weekends (holidays) according to the work schedule or over the schedule.
If work on a day off (holiday) is at the same time overtime for an employee (carried out beyond the schedule), then pay immediately for work on a day off (holiday). When calculating overtime hours for the accounting period, do not take into account work on a day off (holiday), since it is already paid double* (clause 4 of the explanation of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated August 8, 1966 No. 13/P-21, decision of the Supreme Court Russian Federation dated November 30, 2005 No. GKPI 05-1341).
If an employee worked on a day off (holiday) as part of the work schedule, then consider the following. If the schedule includes work on holidays, add both an additional payment for work on a holiday and an additional payment for overtime work (taking into account the number of overtime hours during the accounting period)*. If the work schedule includes work on Saturday (Sunday), these days will not be considered days off. Therefore, charge only the surcharge for overtime work. This conclusion can be made on the basis of articles and the Labor Code of the Russian Federation and paragraph 4 of the explanation of the State Committee for Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated August 8, 1966 No. 13/P-21.
Example of salary calculation. The employee is provided with a summarized recording of working time. He had both overtime and holiday hours during the month.
Driver of Alfa CJSC Yu.I. Kolesov, working on official passenger car manager, a summarized recording of working time has been established. The accounting period is a month. Kolesov’s salary is 20,000 rubles.
According to Kolesov’s work schedule, in June 2010 he was supposed to work 167 working hours, including 12 hours on the holiday of June 12. In fact, the employee worked 180 hours.
Since the work on the holiday was carried out according to schedule, the accountant accrued to Kolesov:
– salary for June;
– additional payment for work on a holiday (12 hours) in a single amount;*
– additional payment for overtime work (180 hours – 167 hours = 13 hours): 2 hours – at one and a half times, and 11 hours – at double.
To calculate additional payments for overtime work and for working on holidays, Alpha’s accountant calculated the employee’s hourly rate based on the average monthly number of working hours. This procedure is enshrined in the Regulation on the remuneration of the organization. With a 40-hour work week, the average monthly number of working hours is 165.58 hours.
The hourly rate is:
20,000 rub. : 165.58 hours = 121 rub./hour.
The accountant calculated the additional payment for overtime work as follows:
– 121 rub./hour? 2 hours? 1.5 = 363 rub. – additional payment for the first two hours of overtime work;
– 121 rub./hour? (13 h – 2 h) ? 2 = 2662 rub. – additional payment for the following hours of overtime work.
The total amount of surcharge for overtime work is:
363 rub. + 2662 rub. = 3025 rub.
Thus, Kolesov’s salary for June amounted to 24,477 rubles. (RUB 20,000 + RUB 3,025 + RUB 1,452).
Nina Kovyazina
Work at night (from 10 pm to 6 am) is paid at increased rates. In its internal documents, an organization can establish any amount of additional payments for night shifts. However, in any case, they should not be less than those established by law*. This is stated in the Labor Code of the Russian Federation.
Minimum size additional payments
The minimum amounts of additional payments for work at night are established by the Government of the Russian Federation (Part 2 of Article 154 of the Labor Code of the Russian Federation). Currently, the minimum additional payment is 20 percent of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night (Resolution of the Government of the Russian Federation of July 22, 2008 No. 554).
Situation: how to pay for work on a holiday night
An employee who worked on a holiday night is entitled to two additional payments:
- for work at night (Article , Labor Code of the Russian Federation).
Therefore, when paying for work on a holiday night, it is necessary to separately calculate each of the additional payments, and then add the resulting amounts.
Example payment for an employee's work on a holiday night
CJSC "Alfa" is guarded around the clock. The guard security service works in shifts. The work is performed on the basis of summarized working time recording. The shift starts at 20.00 on April 30 and ends at 10.00 on May 1. The hourly tariff rate is 50 rubles. For night work, employees are paid an additional 20 percent of the rate.
According to internal documents, the employee is entitled to three one-hour breaks for rest and nutrition, including one break at night. Therefore, in total, he worked 11 hours on this shift, which should be paid based on the hourly tariff rate:
50 rub./hour? 11 hours = 550 rub.
Breaks for rest and meals (3 hours) are not paid.
The time from 00.00 to 10.00 on May 1st is considered a non-working holiday. Since during this time there are three unpaid hours of breaks, the number of “holiday” hours will be 7 (10 hours - 3 hours). The additional payment for them will be equal to:
50 rub./hour? 7 hours = 350 rub.
The employee worked 7 hours at night (including the exception of break time - 1 hour). The additional payment for this time is:
50 rub./hour? 7 o'clock? 20% = 70 rub.
The total salary of an employee per shift will be:
550 rub. + 350 rub. + 70 rub. = 970 rub.
Nina Kovyazina
Deputy Director of the Department of Education and
human resources of the Ministry of Health of Russia
Additional payments for work on rest days are established by a collective and (or) employment agreement (other internal documents of the organization) (). The amount of such additional payments can be any, but not lower than the minimum level established by the Labor Code of the Russian Federation. That is, pay for work on a weekend or holiday:
- for piece workers - at no less than double piece rates;
- employees whose work is paid at daily and hourly tariff rates - in the amount of double daily or hourly tariff rates;
- for employees receiving a salary - in the amount of a single daily or hourly rate in excess of the salary, if the person worked within the monthly working time limit, and in the amount of at least double the daily or hourly rate in excess of the salary, if the work was performed in excess of the monthly working time standard.*
Nina Kovyazina
Deputy Director of the Department of Education and
human resources of the Ministry of Health of Russia
About what's in labor relations what is meant by night time, who is not allowed to work at night and how they are paid night work, we told in ours. And we talked about payment for work on holidays in this article. How are night hours paid on holidays?
Night hours on a holiday: payment
Since both night work and work on holidays provide increased pay, night work on holidays involves the summation of the following additional payments:
- additional pay for working on holidays;
- surcharge for night work.
Let us remind you that increased payment is made for hours actually worked on a non-working holiday (Part 3 of Article 153 of the Labor Code of the Russian Federation). Specific amounts of payment for work on a holiday are established by an employment or collective agreement, but not less than double the amount (Part 1.2 of Article 153 of the Labor Code of the Russian Federation).
Additional payment for each hour of work at night (from 22.00 to 6 o'clock) is also made in the amounts established by the labor or collective agreement, but not less than 20% of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night ( Part 1 of Article 96, Article 154 of the Labor Code of the Russian Federation, Government Decree No. 554 of July 22, 2008).
We remind you that work on holidays can be replaced by an employee at his request by providing time for rest. Then work on a holiday is paid at a single rate. Moreover, if an employee worked on holidays in accordance with his schedule, then such work cannot be replaced with single pay and a day of rest (Recommendations of the Federal Service for Labor and Employment dated June 2, 2014).
Payment for night hours on a holiday: example
Here is an example of calculating payment for night work on a holiday.
Let’s assume that an employee’s hourly wage rate is 250 rubles. Payment for work on holidays is double, and additional payment for night work is 20% of the hourly rate.
In accordance with the schedule, the employee worked from 16:00 on 02/23/2018 to 09:00 on 02/24/2018.
Payment for time worked consists of the following amounts:
| Payment period | Calculation | Amount, rub. | Explanations |
|---|---|---|---|
| from 16:00 02/23/2018 to 22:00 02/23/2018 | 6 hours * 250 rubles * 2 | 3 000 | 6 hours of daily work on a holiday are paid double |
| from 22:00 02/23/218 to 00:00 02/24/2018 | 2 hours * 250 rubles * 2 + 2 hours * 250 rubles * 20% | 1 100 | 2 hours night work on a holiday they are paid double and including a surcharge of 20% |
| from 00:00 02/24/2018 to 06:00 02/24/2018 | 6 hours * 250 rubles + 6 hours * 250 rubles * 20% | 1 800 | 6 hours of night work on Saturday (according to the schedule this is a working day) are paid at a single rate, taking into account a surcharge of 20% |
| from 06:00 02/24/2018 to 09:00 02/24/2018 | 3 hours * 250 rubles | 750 | 3 hours of daytime work on Saturday are paid at a single rate |
In total, payment for work at the specified time amounted to 6,650 rubles (3,000 + 1,100 + 1,800 + 750).
Night work is considered to be from 22:00 to 6:00.Increased rates of payment for night work are established by a collective agreement, but these rates should not be lower than the rates provided for by law. The minimum wage increase for an employee for night work is 20 percent of the hourly wage rate (salary calculated per hour of work) for each hour of work at night.
At manufacturing enterprises, there are often situations when an employee works on his day off, and even at night.
In such cases, it is necessary to enter him firstly, and secondly, also accrue surcharge for night hours worked.
Let's consider the procedure.
1. Assigning a permanent accrual to the employee “Additional payment for night hours.”
For all employees working on shift schedules, if the shifts fall at night, it is necessary to enter the planned accrual “Additional payment for night hours”.
To enter a planned accrual, you must click on the “Constant accruals” link on the “Payroll” tab.
Adding a new document “Entering information about employee planned accruals.”
In the “Employees” tabular section we add the employee to whom we want to assign an additional payment.
After selecting it, its planned (permanent) accruals will be displayed in the lower table. Add a new line, select the calculation type “Additional payment for night hours”, action “Start”. In the “Period” column we set the date from which the accrual begins to apply. In the column “Indicators for calculating accrual” we assign the percentage of surcharge for night hours.
Using the “OK” button, navigate and close the document.
2. Reflection in the work program on a weekend (or holiday).
We enter the employee's payment for work on a day off, where we indicate the total number of hours (including night hours) worked by the employee on a day off.
Details on how to enter payment for work on weekends and holidays are described.
3. Entering a time sheet with night hours.
Now you need to enter information about night hours worked into the system. Since the employee did not work according to his work schedule, this must be done using the “Working Time Sheet” document.
On the “Payroll calculation” tab, click on the “Time sheet” link and open the list of documents “Time sheet”.
We create a new document, use the “Add” or “Selection” button to add the required employee.
For ease of use, set the value of the “Time entry method” switch to the “Summary, overall for the period” position. The tabular part of the document will be simplified and it will be convenient to enter the total time worked for the month.
In order to add the “Night hours” column to the table section, click on the “Change column composition” button. A form will open in which you can video change the tabular part of the document by checking and unchecking the boxes.
The “Night hours” column will appear in the tabular section, where we will enter the night time worked by our employee.
Let's navigate and close the document.
4. Entering and calculating the “Payroll” document.
Let's calculate the employee's salary for the month of April. Let’s enter the document “Payroll”, click “Fill”, menu “Recruitment of employees” and add our employee to the document. The lines with the employee’s constant accruals will be automatically filled in: payment based on salary and the additional payment we entered for night hours.
The tariff rate opposite the surcharge for night hours was calculated automatically from the employee’s given hourly tariff rate, multiplied by the percentage of the surcharge for night hours.
Let’s calculate the employee’s accruals: in the column “Paid for days/hours” the value will appear,
previously entered into the time sheet, and make sure that the result is correct.
So, we calculated the employee’s additional payment for the night hours worked on his day off.
Video tutorial:
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