Before talking in detail about the norm of working time (hereinafter also - NRT), one should understand the basics: what it consists of and what it affects. In this article, we analyze in detail how the norm of working hours for 2017 is calculated.
Annual Challenge
To produce any type of product, including in completely different industries and production, the agricultural sector, it is necessary to use the labor skills of the relevant personnel. From getting a kitchen stool to creating jet aircraft any product or product is produced anyway with the participation of a person.
A group of specialists, a large team or an individual master in their sector of activity spend a certain amount of time on work. Therefore, when planning production processes and mutual cooperation with other companies and buyers of manufactured products, the manufacturer must calculate in advance the working hours for each specialty involved in his enterprise. Ultimately, this also affects the number of employees who can be accepted into the organization.
In short, the management, together with the HR department and raters, has to calculate the NRT every year.
How to determine the annual rate
First, let's break down the term itself. By general rule working time rate is the number of hours spent on work in a calendar period. Usually. Based on 40 hours per week.
Today, it is calculated on the basis of the order, which is set out in the order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n (hereinafter also referred to as the Procedure).
According to the provisions of this normative act, the duration of the working week (with a norm of 40 working hours, and sometimes less) is divided by the number 5 (if a person works on a 5-day schedule) and multiplied by the number of working days in a year. After that, from the result obtained, the number of hours by which the working days were reduced, which go right before the official public holidays, is subtracted:
- New Year;
- May 9;
- other similar holidays.
By law, a working day and at the same time a pre-holiday day is usually considered to be reduced by 1 working hour.
The norm of working hours for the next year must be calculated before the end of the previous year. In this case, you need to take into account:
- Requirements labor law RF.
- Decrees of the Government of the Russian Federation, corrective working and holidays for next year.
So, regarding the period of 2017, the Cabinet of Ministers of the Russian Federation issued a resolution of August 04, 2016 No. 756. It says that such days of rest will be postponed:
- 01/01/2017 to 02/24/2017;
- 01/07/2017 to 05/08/2017.
Number of working hours in 2017
When determining it, the following provisions should be taken into account:
- even if the employee works 5 or 6 days a week, Sunday is considered a day off;
- it is possible to postpone a day off for individual specialists only if the enterprise, for an objective reason, is not able to stop the work process for the weekend. That is, the staff must perform their duties both on Saturday and Sunday. Article 111 says so. Labor Code;
- article 112 of the Labor Code of the Russian Federation contains a list of holidays, upon the occurrence of which employees rest.
The Labor Code also includes the New Year holidays as holidays (from 01.01 to 08.01 inclusive). Christmas is also classified as a holiday with the appointment of a day off.
In addition, a holiday that falls on a weekend transfers such a day of rest. This principle works every year. The only exception is the first 8 days of January - New Year and Christmas. The fact is that the transfer of days of rest to the New Year holidays does not automatically occur. Every year, the Government of the Russian Federation, in a separate order, approves in return the days when employees of enterprises rest and do not go to work. This moment is stipulated by part 5 of article 112 of the Labor Code of the Russian Federation.
According to the legislation (part 1 of article 95 of the Labor Code of the Russian Federation), the length of the working day on the eve of an official holiday should be cut by 1 hour.
All of the above requirements of the Labor Code of the Russian Federation, as well as accounting for the Procedure, are the basis for calculating working time for calendar year. Speaking specifically and in numbers, the norm of working hours for 2017 will be as follows:
Average monthly NRT for 2017
Meanwhile, knowledge of the total annual time for work does not give a complete picture of the working hours in each month. Full accounting requires being aware of the average monthly working time (each month separately).
For these purposes, the quantity calendar days in a month. It can be from 28 to 31. So, 2017 is not considered a leap year. In addition, each month has its own number of holidays and weekends. And it differs significantly. For example, in January - as many as 8 days in addition to the weekend are declared non-working. But April and October in 2017 do not have non-working holidays at all.
Local Features
The above figures apply to all Russian Federation. But in some regions, their own days of rest associated with local religious holidays can be announced. Namely, on the basis of Article 4 of the Law “On Freedom of Conscience and Religious Associations” of September 26, 1997 No. 125-FZ.
There are also additional provisions that give the authorities of the constituent entities of the Russian Federation to make certain calendar dates days off for reasons other than religious ones. These are article 6 of the Labor Code and paragraph 8 of the letter of the Ministry of Labor of Russia dated June 10, 2003 No. 1139-21.
In such cases, the estimated norm of hours of work for 2017 will look different than in the main in Russia.
Local destination weekends have an essential feature. If they are introduced, then the region compensates itself for all losses in income.
Employee category accounting
It is necessary to calculate NRV taking into account the category of specialist and the specifics of the work. Yes, at times work time staff should be cut. Despite the fact that other employees of this enterprise, working on the same schedule, do not receive changes in their work schedule.
What is man-hours, as well as how and why to calculate them - we tell and analyze the formulas.
From this article you will learn:
What is man-hour
A man-hour is a unit of time that a job takes to complete. It corresponds to one hour of work of one person. Man-hours are used to:
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Man-hours are used as rule, in works that are a multi-stage process and where it is imperative to comply with the deadlines for their implementation. To determine the number of hours and employees, timing and other procedures are carried out that allow an objective assessment of labor costs.
Example
To complete the job, there is a need for 100 man-hours. This assumes that one worker can complete this job in 100 hours. Therefore, 2 employees will do it in 50 hours (100: 2), and four employees in 25 hours (100: 4).
Note! Calculation of man-hours considers only time actual work. When determining their number, vacation time, sick leave and other periods when work was not performed are not taken into account.
To determine the worked man-hours in the calculation of man-hours for statistics, it is not necessary to take into account (clause 84 of the Instructions approved by the order of Rosstat dated October 26, 2015 No. 498):
- the time when employees were on annual, additional, study leave;
- the time when employees were sent for advanced training with a break from production;
- period of temporary disability of the employee;
- downtime at work;
- the time of breaks in work for women to feed the child;
- hours of reduction in the duration of work for certain categories of workers;
- time when employees went on strike;
- other cases when employees were absent from work, regardless of whether they were kept wage or not.
Formula for calculating man-hours 2017
The number of man-hours is determined mathematically. Let's figure out what the formula for calculating man hours is.
Calculation of man-hours can be made according to the formula:
HH \u003d H 1 + H 2 + ... + H N,
HH - the number of man-hours worked;
H N - the number of hours worked by the Nth employee.
Calculation of man-hours per year: formula 2017
Example
HH G \u003d CHG 1 + CHG 2 + ... + CHG N,
HH Y - the number of man-hours worked for the reporting year;
HH N - the number of hours worked by the Nth employee in the reporting year.
If employees worked the same number of hours in a year, then to determine the number of person-hours from them, you need to multiply the number of hours worked by the number of such employees.
Example
In the reporting year, 50 employees were involved in the work. Of these, 45 people worked for a year for 1930 hours, and the remaining 5 - for 1935 hours.
Let's calculate the number of man-hours for the year: 45 x 1930 + 5 x 1935 = 96525. Thus, the total number of man-hours for the year was 96,525.
Calculation of man-hours according to the standard formula for 2017
The calculation of man-hours according to the standard formula for 2017 is similar to the one above. It depends on the number of employees employed in the performance of certain works, and the number of hours they worked.
If an employee in 2017 fulfills the full norm of working hours according to production calendar 40-hour working week, the number of man-hours will be 1973. Accordingly, if there are 10 such workers and they all work strictly according to the norm, then the number of man-hours per year will be 19730 and so on.
Calculation of man-hours for statistics
Calculation of man-hours is necessary for statistics. Employers must periodically submit to Rosstat information on the number of employees and their salaries. Such a report has the designation "P-4" and is called "Information on the number and wages of employees" (the form was approved by order of Rosstat dated 02.08.2016 No. 379). If the organization has more than 15 people, then the report must be done and submitted monthly. If the number of employees is less than 15 people, a report in the P-4 form is submitted quarterly.
The calculation of man-hours for the P-4 report is made according to the standard formula:
That is, to calculate man-hours, the formula is used:
HH \u003d CH1 + CH2 + ... + CHN,
where HH is the number of man-hours worked;
N is the number of hours worked by the Nth employee.
If there were overtime hours in the period for which the P-4 report is submitted, holiday hours, worked according to the schedule, hours of work in business trips, they are also included in the calculation.
Paymentman-hoursin additional education
Regulatory costs for the provision of state and municipal services for the implementation of additional educational programs are determined per man-hour for each type and focus (profile) of educational programs. This takes into account the forms of education, federal state requirements (if any), type educational organization and so on (letter of the Ministry of Culture of Russia dated August 19, 2016 No. 2597-06-04).
To calculate the standard costs for professional retraining and advanced training of personnel, first of all, you need to know the average price of training per employee, which is determined based on the cost of one man-hour and the duration of training (in training hours).
The standards are determined by the forms of education:
- with a break from work or with a partial break from work (traditional form of education: full-time, part-time, part-time, including using distance learning technologies);
- on the job (e-learning with the use of distance learning technologies).
With the methodology for calculating the costs of additional education taking into account man-hours can be found, for example, in the Order of the Board of the Pension Fund of the Russian Federation dated May 27, 2016 No. 256r.
So, in the article we found out that a man-hour is understood as a unit of accounting for working time. We figured out how to calculate the number of man-hours worked, what formula to use and how to determine the number of man-hours per year. We also learned that man-hours are used for statistical purposes and in additional professional education.
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An employee must spend a certain number of hours and days engaged in the performance of his labor functions, producing products, providing services, performing other actions in favor of the employer. This is the concept of working time.
How is this indicator taken into account, how is the man-day used in the analysis of working time, how to calculate correctly? We will bring!
Operating time unit
It can be measured in different ways: in hours or days actually worked, or in calendar periods. For statistics, it is important to take into account the number of days in which the employee was present at his workplace, and it does not matter exactly how many hours he worked on that day and how many hours are the duration of the working day.
man-day- it's conditional statistic, reflecting the fact that the employee came to work. Thus, all the rest of the time, and not just directly devoted to work, counts.
In man-days, you can measure the working time not only of each individual employee, but also of each member of the team, and for any arbitrarily long time. This is a less precise standard than a man-hour, but it is used quite often in statistical accounting.
REFERENCE! Sometimes, instead of the term “man-day”, the more outdated “workday” is used, and in the English version “man day”.
Calendar fund of time
All statistical analysis of working time is based on this indicator.
The calendar fund of time is divided into two large significant groups:
- time sheet (accounted for in the time sheet);
- non-working days (weekends and holidays).
We are interested in the personnel fund, which consists of:
- the maximum possible working time fund;
- holidays.
In turn, the maximum possible time fund consists of the attendance and absence of the employee at work. The actual working time includes turnouts, that is, man-days, from which only downtime lasting a whole day is excluded, both for valid reasons (sick leave, vacations at their own expense, etc.) and disrespectful (truancy or absenteeism permitted by the administration omissions).
In man-days, the following temporary funds are measured:
- days actually worked by the employee;
- turnaround time;
- days when the employee did not show up for work;
- downtime of a full day or more.
In addition to temporary funds, man-days are taken into account when calculating the average number of employees.
What other time is related to man-days
A worked man-day, which counts for an employee, is considered not only the day when he appeared at his workplace and took up his duties, but also:
- days spent on business trips;
- those days on which the employee received the outfits of his enterprise for working out in another organization;
- days when, due to forced downtime at the main workplace, the employee was involved in other activities of the enterprise.
Functions for calculating man-days
Why is it necessary to be able to correctly calculate man-days?
The main task of introducing and accounting for this indicator is to increase the efficiency of the workflow and optimize it.
In order for the cost of labor functions were as close to optimal as possible, it is necessary to know how long one person can cope with this or that activity, how quickly it can be solved sole employee one task or another. This indicator helps to understand how productively you can allocate time for each production process.
What if an employee is suspended from work?
Sometimes unpleasant situations happen when a member of the team, although he came to work, but the administration considered it necessary to prevent him from performing official duties, for example, due to an insane state, being intoxicated with alcohol or drugs, etc. How, in such a regrettable case, to take into account the man-day, will it go into the account of the worked ones?
The main accounting document is. In case of suspension, a corresponding note is made in it, for which the letter coding HB or the number combination 35 is provided, which means the legislative reasons for non-admission (dismissal). Part 3 Art. 76 and part 2 of Art. 121 of the Labor Code of the Russian Federation states that for the time missed due to legal suspension, the employee is not entitled to wages, and also it will not be included in his seniority.
Since the time missed by the employee due to the suspension will not be included in the time sheet, the person-day will not be counted.
Person-days and full-time and part-time work
Despite the fact that a man-day takes into account the turnout to work, regardless of the hours worked on that day, full and part-time days counted separately.
With this accounting, the daily hours worked for each employee are summed up, and then multiplied by the number of days in a given month.
If during the reporting month some employees quit, were absent due to illness or went on vacation, these days, of course, will not be counted. You can calculate man-days for these employees separately. In general accounting, the average indicator of the composition of the staff for the month is taken.
How to correctly calculate man-days. Example
Accounting involves the following algorithm for calculating man-days:
- Find the average number of employees on the lists for the reporting month.
- The digital value of the hours that each employee actually worked (according to the time sheet) is multiplied by the number of days in the month for which the accounting is carried out.
- Add up the figures for all employees (monthly man-hours will be obtained).
- Find the quotient of the resulting number and 8 (8 hours is the average working day), the answer will be the indicator of man-days.
Thus, we can derive the formula for calculating man-days:
B / D \u003d ((EO x KDM) x N) / 8
- H/D - man-days;
- EO - daily working off (according to the time sheet);
- KDM - the number of days in the reporting month;
- N - the number of employees (with the same indicators of hours and days worked).
If during the month the employees worked not the same, but different times, the formula will have next view:
B / D \u003d ((O1 + O2 + On) x KDM) / 8
- O1, O2, On - the number of hours worked by the first (each) employee;
- KDM is the number of days in a month.
FOR EXAMPLE:
The furniture workshop employs: a director, an accountant, a supply manager, 2 full-time and 2 part-time masters (one 4 hours a day, the second 4.5 hours). Let's calculate the man-days for April 20176, in which there are 20 working days. Suppose that the employees did not have passes and sick days.
There are 5 full-time employees on the list, and two part-time employees. They must be considered separately. This will be their average number. If there were absences, dismissals or going on vacation, it would be necessary to calculate for a month.
We calculate man-days for full-time employees.
8 x 20 x 5 = 800 man-hours.
800: 8 = 100 man-days.
For part-time employees (4 + 4.5) x 20 = 170 man-hours. 170: 8 = 21.25 man-days.
Home Accounting and Human Resources Human Resources The main function of man-hours is to determine the working productivity in one hour of time. This makes it possible to assess the potential feasibility of the work for certain period. For the organization it is useful, both for calculating the possible costs of labor of subordinates, determining the timing of the project. Also, it helps to know the amount of labor expended. This value is even more important than the money-hour ratio. Although it is quite approximate, it still saves a lot of time. No wonder there is a saying - "time is money": the labor invested is also paid. Therefore, enterprises should be interested in optimizing the time of employees in the enterprise. This is not only the presence of an employee in the workplace, but also the possible productivity of his active labor activity generally.
Calculation of the "man-hour" value
The maximum possible hours are defined as the maximum possible labor production by the firm's employees. In fact, hours worked are defined as hours for a certain specific task. The sum of attendances is not labor hours, but they are taken into account as the sum of all worked man-days with downtime.
The calculation formula looks like this: H \u003d K * T;
- H is man-hour;
- K is a number indicating the number of workers;
- T is the hours spent working on the task.
For example, to calculate man-hours per month in a company with 30 employees on an 8-hour work schedule, you need to use this formula to determine this: 30 * 8 * 21 = 5040. A man-hour is the number of employees multiplied by the number of hours they worked. Calculations change in the event of a worker's absence from work or part-time work.
Labor intensity formula
Labor costs are a component value in determining labor intensity. Labor intensity Labor intensity is the amount of working time spent on the production of a unit of output (performed service, work). Reducing labor intensity is an indicator of efficiency gains.
Labor intensity is inversely proportional to the indicator of labor productivity (the number of products produced per unit of working time). Therefore, an increase in labor productivity is an indicator of efficiency gains. The amount of labor intensity is influenced by many different reasons, but among them the main ones can be distinguished: the level of personnel qualification, the degree of technical equipment of production, the complexity of manufacturing goods, the degree of automation and working conditions.
Now let's move on to how labor intensity is defined.
The formula for calculating the complexity of work
Info
The categories of labor costs, labor intensity and labor productivity are often found in scientific and practical activities for expression economic indicators efficiency (optimization) decisions taken. Understanding the significance of these categories for the analysis of the effectiveness of the tasks being solved in the field of technosphere safety, let us consider their substantive essence and interrelation in more detail. Labor costs What is labor costs? In economics, labor costs are understood as the number of units of personnel labor costs required to complete the work.
They are usually measured in man-hours, man-days, man-months, or man-whatever. Labor costs are planned and actual, and are used to calculate the deadlines for completing a project (conceived solution), financial costs for its implementation, and analysis of efficiency. Actual labor costs are the amount of work already completed in the project.
Labor intensity. distinguish between technological labor intensity (t), labor intensity
The Index methodology includes the expressed characteristics of each individual species, which is evaluated using a scale. Then the actual definition of all indicators is measured. The index is calculated according to the following formula: Ii=IVi+(6-Ipi). IVi is the index of significance of a quantitative parameter of the type i. Ipi is an index that corresponds to the parameter of the problematic one. The index itself can be determined on a 5-point scale, the prices of which are set individually for each organization according to the needs and complexity of the work. The labor potential itself can contain several elements of the employee's significance: qualified skills, psychophysical abilities, personal development level. Psychophysical skill highlights a person's abilities at the physical and emotional level: endurance, stress resistance, concentration.
How to calculate man-hours with explanations and examples
Labor productivity is measured by the amount of products (work performed, services rendered) produced by an employee per unit of time. Labor productivity is the reciprocal of labor intensity, measured by the amount of time spent per unit of output. Basically, three types of labor productivity are considered: Actual labor productivity; cash productivity; potential labor productivity.
Actual labor productivity (production) is inversely proportional to labor input and is determined from directly observable data using the formula: (1.38) Where is the actual output in units of this type of product (piece, ton, m3, etc.); - actual costs of living labor in units of time (man-hours, etc.).
Based on these data, it is convenient to calculate the total amount of man-hours for the calendar period for all areas of the enterprise. 2. Now let's calculate the value of the goods produced in the reporting period. To do this, we will again use the primary accounting documents.
The type of document depends on the specifics of the enterprise itself. After that, the ratio of the amount of time spent, expressed in man-hours, to the cost of goods produced by the enterprise is calculated. The result of the calculation will be the desired coefficient of labor intensity of products.
Important
Depending on what is included in the cost, the complexity can be of several types. Let's consider each of them. Technological labor intensity (Ttechn.). The calculation formula includes the labor of only those workers who directly produce goods (perform work, provide services): Тtehn.
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1 LABOR-INPUT certain types works and operations. The indicator of labor intensity () reflects a direct relationship between the volume of production (Q) and labor costs in man-hours of working time () according to the formula: (hours). Q Distinguish technological labor intensity (), maintenance labor intensity (), production labor intensity (management () and total labor intensity (). Technological labor intensity (), labor intensity) is determined by the labor costs of the main workers.
How to calculate the labor intensity in man hours example
Calculate the complexity of production management by adding up all the costs for managers, employees, specialists and security. After that, the resulting value is also divided by the number of products produced. 5 In order to calculate the total labor intensity, sum up all the costs for labor force, that is, the cost of foremen, builders, carpenters, managers, specialists and other workers and divide by the number of products produced. 6 Also distinguish labor intensity by the nature of labor costs. There are three types: planned, standard and actual labor intensity.
Normative shows the amount of labor costs within the normal range. Calculate it by multiplying the norm of time in minutes by the number of manufactured units. 7 Planned labor intensity shows the amount of labor costs per unit of output, taking into account the processing or shortcomings of the specified norms.
How to calculate the labor intensity in man hours example on a business trip
The formula for calculating labor intensity is as follows: Тр = Тз / W, (1.34) where Тр – labor intensity (man-hour / piece (ton, m3, etc.); Тз – labor costs (man-hour) – usually measured in man- hours; W is the volume of production (work performed, service produced) (pieces, tons, m3, etc.) Considering formula (3.4) in conjunction with labor costs, we can say that labor costs are a component in determining labor intensity. Calculation of labor intensity is convenient perform in the following order: 1. First, the amount of time that was worked out by the workers of the enterprise for the billing period is determined.The source of data for calculating the actual time spent can be primary accounting documentation, in particular, timesheets for each section or workshop.
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