Work schedule accounting period quarter sample. We keep total records of working hours correctly

Planning your work schedule depends on many aspects. The main one is the specifics of production. It is this that determines the possibility of establishing certain standards both for an individual shift and for weekly output. However, if the specifics of the work involve irregular work hours, then difficulties arise with the calculation wages and how working hours are set.

What is summarized working time tracking?

Time tracking has three types:

day - each shift must be fully worked;
weekly - production is calculated from the 40 hours required by law, in certain cases smaller values are used;
summed—a larger period for calculation is determined.

The latter type is used by organizations quite often. Calculation of wages according to the monthly indicator is also essentially a summary calculation.

That is summarized working time recording- this is a definition of the calendar period during which the employee must work the required number of hours. indicates that such a norm is established if it is not possible to regulate a regular daily or weekly indicator.

Working hours schedule with summarized accounting

The decision on whether it is possible to introduce summarized recording of working time during shift work also depends on the specifics of the work. If the change involves standard rate, which can be performed regularly, there is no need to enter a summary calculation. However, if this is not possible and work on a shift may have different quantities hours, which also cannot be calculated as a weekly indicator, then the total value is relevant.

Article 104 of the Labor Code of the Russian Federation indicates that the summary calculation can be carried out within any period that is convenient for the employer. However, it cannot exceed one year. If the specifics of the work involve the presence of harmful and hazardous substances, then the standard is set only for the quarter.

The schedule itself is calculated based on the general norm. If an employee is entitled to 40 hours a week, then this figure is divided into five days. The eight hour standard is then multiplied by that amount working days, which are available in the calculated period.

The procedure for introducing summarized working time recording

The procedure for introducing a summary calculation of output involves the following steps:

development and publication order to switch to summarized accounting;
making adjustments to the list of positions and indicating a new schedule;
appropriate amendments to other forms of documentation regulating labor activity;
notifying employees about upcoming changes to in writing and obtaining consent;
drawing up an additional agreement for each employee indicating the amendments to be made;
approval of a new work schedule.

It should be noted that notification of changes must be sent to the employee at least two months before they come into force. The new schedule must be submitted one month in advance.

The question often arises of how to prescribe the summarized accounting of working hours in an employment contract. For this purpose, a separate additional agreement is drawn up, which makes all the necessary adjustments. It is important to indicate the basis for making changes, as well as timely notification and receipt of consent.

Regulations on summarized recording of working time

The registration procedure also decides the question of what document is used to enter the summarized recording of working time in the company. The corresponding provision serves for these purposes. It is developed as a general document, indicating the vacancies to which it applies.

The provision is put into effect by the relevant order. In this case, it may be included as an appendix.

The purpose of this document is to regulate all issues related to the establishment of new standards. To do this, the following aspects are considered:

general definitions - include basic concepts, actions, links to legal documents;
the order in which it is taken into account working time in the total calculation of remuneration;
responsibilities of persons who calculate basic standards and indicators;
list of positions to which this document applies.

This document is drawn up by the head of the company or structural unit together with the personnel department.

Severance pay for cumulative working hours

Severance pay is compensation to an employee in the event of his dismissal. It is usually calculated in accordance with the level of the average monthly salary for the last calendar year. In this case, the actual indicator takes into account all payments to the employee based on the results of work.

In the case of a summary calculation of labor for a specified period, the employee’s average hourly earnings are used. To calculate it, the amount of actual accrued wages must be divided by the number of hours worked.

For example, an employee’s earnings for the quarter amounted to 150 thousand. During this time, 480 hours were worked. Accordingly, the average hourly wage will be 312.5 rubles.

The result obtained must be multiplied by the estimated hourly rate in the month following the date of dismissal. For example, this is 21 working days of 8 hours - 168 in total. The final estimated amount will be 52.5 thousand rubles.

Payment for working hours for summarized accounting in 2018

Standards of working time in the case of summarized accounting of working time are paid based on the total indicator for the established period. If it is a month, then the accrual is carried out accordingly. However, if a longer period, a quarter or a year, is expected, a piecework payment system or salary is usually used.

For example, an employee receives 40 thousand per month in salary. However, with a shift schedule, the calculation of its output is taken into account quarterly. That is, for two months he receives the same amount, and for the third month the plan is calculated to be overfulfilled or under-fulfilled. In accordance with the result obtained, accrual occurs - an increase or deduction to the third salary.

Payment for overtime hours with summarized recording of working hours

For an accountant, the question of how to calculate overtime hours when recording working hours is summarized is quite relevant. To do this, a calculation table is drawn up that takes into account the employee production rate for each specified period.

For example, an employee is paid a monthly salary. At the end of the billing period, all salaries are summed up and divided by total standardized hours - this is how the average earnings are calculated. It is then multiplied by the total number of overtime hours.

In this case, certain aspects should be taken into account. For example, an employee has overtime on weekends - in this case it should be paid double.

Payment for holidays with summarized accounting

Payment for work on a holiday or day off is paid according to the following standards:

with the piecework form of accrual, earnings double;
if the salary is calculated by the hour or by shift, it is calculated in double measure.

If work on a weekend or holiday was carried out as usual, that is, there is no overtime according to the final indicator, then payment is made at the standard rate. It doubles only if there is processing based on the results of the entire total period.

Shortcomings in the summary recording of working time

Like exceeding the plan, shortfalls are taken into account only if they exist based on the results of the total accounting of working hours. For example, at the end of the quarter there is a shortage of 5 hours.

In this case, the reasons for the deficiency should be taken into account. If they are based on the employer’s fault, he must credit the salary in accordance with the established norm. If the employee is at fault, the payment may be deducted according to the average hourly earnings.

D.N. Shevtsova lawyer at FBK Legal

A.A. Shkadov senior manager at FBK Legal

Article from the magazine "Financial and Accounting Consultations", No. 11, 2014

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

In this case, the amount of increased pay for work on holidays should be accrued to the employee not at the end of the accounting period, but at the end of the month in which the hours were worked on the holiday.

Thus, taking into account the above judicial practice, and also in order to avoid possible conflicts between employees and the employer in the future, we believe that the most correct option from the point of view of compliance with legal requirements and the safest option from the point of view of eliminating possible legal disputes is to pay double for work time on holidays. Only those hours that were actually worked on a holiday (from 0:00 to 24:00) are subject to payment in such amounts. The part of the shift falling on the next day must be paid in the usual manner.

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

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

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

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

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

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

The Labor Code of the Russian Federation does not contain any indication of the possibility of replacing one type of additional payment with another. In other words, in the absence of regulatory guidance, both of these types of additional payment for work in conditions deviating from normal conditions are subject to application, namely additional payment for overtime work and additional payment for night work. An analysis of judicial practice did not reveal court decisions similar to the previously cited decision of the Supreme Court of the Russian Federation.

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

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

To minimize the risks of legal disputes between an employee and an employer, we consider it possible to consolidate general order calculation of compensation for work overtime at night at the local level - in local act organization (internal rules labor regulations).

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

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

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

Let us note once again that there is also Alternative option compensation for overtime work. Thus, at the request of the employee, the employer must provide within the accounting period Extra time rest, but not less than the time worked overtime.

3. Let us remind you that, by virtue of Art. 104 of the Labor Code of the Russian Federation, when recording working hours together, the accounting period cannot exceed one year.

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

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

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

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

In accordance with the List of standard management archival documents generated in the process of activity government agencies, organs local government and organizations, indicating storage periods, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Piece workers - no less than double piece rates; employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate; for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.

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

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

I propose to consider in detail what summarized working time recording is, as well as how to correctly introduce it into the organization’s operating mode and which accounting period to choose.

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

When, according to production (work) conditions, individual entrepreneur, in the organization as a whole or when performing individual species work, the daily or weekly working hours established for this category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be observed; it is permissible to introduce summarized recording of working hours so that the working hours for the accounting period (month, quarter and other periods) did not exceed the normal number of working hours. The accounting period cannot exceed one year, and for recording the working time of employees engaged in work with harmful and (or) dangerous working conditions - three months.

Thus, summarized recording of working time is a special mode of operation that implies separate method calculating working hours.

However, in order to establish cumulative recording of working hours, certain conditions must be met and there must be reasons.

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

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

Working time standards for 2017

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

Thus, the standard working time for each month is visible, and everything worked in excess is overtime. Moreover, in some cases, this rule cannot be followed, and in one month there may be overwork, and in another - a shortfall to the norm. When accounting for working time in aggregate, overtime in one month is compensated by underwork in another. At the same time, the rule of fulfilling the standard working time for the accounting period is observed (using the example of 2017: 1st quarter - 454 hours, half a year - 942 hours, year - 1973 hours). This is undoubtedly convenient for the employer, since non-compliance with working hours in b O on the larger side (more than 120 hours per year) or failure to pay overtime hours in accordance with the law, the employer faces fines, and in case of shortcomings, payment for downtime due to the employer’s fault.

How to correctly enter summarized accounting?

It is necessary to create work schedules that allow for round-the-clock operation. Not everything is as simple as it might seem at first glance. Firstly, it is necessary to take into account the requirements of the law: according to Article 110 of the Labor Code of the Russian Federation, the duration of weekly continuous rest cannot be less than 42 hours; according to Article 108 of the Labor Code of the Russian Federation, during the working day (shift), the employee must be given a break for rest and food lasting no more than two hours and no less than 30 minutes, which is not included in working hours; the employee must be provided with rest between shifts in accordance with Article 107 of the Labor Code of the Russian Federation. Working two shifts in a row is prohibited according to Article 103 of the Labor Code of the Russian Federation. Secondly, it is necessary to comply with working hours, since work on weekends is prohibited according to Article 113 of the Labor Code of the Russian Federation, and the number of overtime hours should not exceed 120 per year. And, of course, it is completely wrong to include processing in the schedule in advance.
Having drawn up work schedules for a long period, for example a year, it is necessary to analyze them to determine the most profitable accounting period for employees and the employer. We need to determine how many months total number working hours are closest to normal. It is this period that should be taken as the accounting period. The accounting period can be a month, quarter, half year or year. Each organization has its own period that is convenient, but as a rule, the quarterly period is most often used.
Having determined work schedules and the accounting period, it is necessary to introduce into the Internal Labor Regulations (ILR) the procedure for introducing summarized accounting (Article 104 of the Labor Code of the Russian Federation)– a chapter describing the categories of employees or departments where summarized accounting is used, the reasons for the introduction of summarized accounting, the accounting period, as well as shift schedules used in the company, the procedure for their introduction, changes, and familiarization of employees. Thus, Article 103 of the Labor Code of the Russian Federation clearly formulates the employer’s obligation to bring shift schedules to the attention of employees no later than one month before they come into force. It is the PVTR that provides a detailed description of how the employer will fulfill this requirement.
The final stage of introducing summarized accounting is communicating this information to employees. All employees must be familiar with the changes to the PVTR upon signature. Since the work schedule is one of the essential and mandatory conditions of the Employment Contract (Article 57 of the Labor Code of the Russian Federation), when familiarizing yourself with changes in local regulations (LNA), it is necessary to comply with the deadlines in accordance with Article 74 of the Labor Code of the Russian Federation, namely, employees must be familiar with the LNA two months before its changes come into force. Employees who are directly affected by the changes must be notified in writing two months before the changes come into force, obtain their written consent to these changes and enter into additional agreements to employment contracts. This is important, since a significant change in an employment contract can only be made with the consent of the employee; otherwise, the employee has the right to resign. Upon dismissal due to disagreement with labor changes, the employee is entitled to severance pay in the amount of two weeks' earnings. This is important to know and take into account to avoid significant risks: for each violation a fine of 30,000 to 50,000 rubles may be imposed (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Ultimately, the total fine on the company can reach several million rubles if all requirements are not met. labor legislation, especially regarding working time tracking.

The standard 40-hour work week is the most common, but far from the only work and rest regime used in modern conditions. The work schedule of the personnel of any enterprise depends on many factors and is built taking into account the specifics of the production process.

Often, the employer does not have the opportunity to distribute shifts in such a way that each employee works strictly 40 hours a week. Sliding weekends and shift work lead to the fact that the number of hours worked varies from week to week, exceeding or falling short of the norm. In this case, cumulative accounting is applied. This is a special way of calculating hours worked, allowing you to compensate for overtime in one period with shortcomings in another, in order to ultimately achieve normal duration working hours.

Important! In 2017, the standard time for cumulative recording of working hours is established taking into account the category of employees and can be different - from 40 hours a week in general cases to 24 hours a week for employees under the age of 16 (Article 92 of the Labor Code of the Russian Federation). If you employ people with disabilities of group I or II, minors and representatives of other preferential categories, do not forget to reduce working hours!

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Summarized working time recording: general rules

The procedure in which summarized recording of working time is applied is established by Article 104 of the Labor Code of the Russian Federation. The main condition for its implementation is considered to be the impossibility or inappropriateness of using daily or weekly accounting. This problem is faced primarily by continuously working industrial enterprises and organizations whose employees:

work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation) or on a “sliding” schedule (Article 100 of the Labor Code of the Russian Federation);

adhere to a flexible work schedule, in which the length of the working day is set by agreement of the parties and can change frequently (Article 102 of the Labor Code of the Russian Federation);

work on a “shift” basis, performing job responsibilities out of place permanent residence(Article 300 of the Labor Code of the Russian Federation).

Wages in the conditions of summarized accounting are calculated in accordance with the wage system used by the employer - time-based or piecework. Most often, a fixed daily or hourly time is set. tariff rate. Knowing the tariff rate and the exact number of hours or days worked in the accounting period, you can accurately calculate the amount of payment due to the employee.

Accounting period for summarized accounting of working hours

Since neither daily nor weekly accounting is kept for the summarized accounting of working hours, and the general weekly norm is not observed, a non-standard, longer accounting period is established for reporting. Its duration is determined on the principle of expediency. This could be a month, two months, a quarter, a half-year, a year - it all depends on the specifics of production. The main thing is to choose a period in which the workload on staff is distributed evenly, and overtime is compensated in a timely manner by rest.

The law limits the maximum duration of the accounting period to a calendar year (Part 1 of Article 104 of the Labor Code of the Russian Federation). This figure cannot be exceeded. And if we are talking about harmful or dangerous production, the limit on the permissible duration of the accounting period is reduced to three months, but with some reservations.

Yes, if there is good reasons technological or seasonal nature, which do not allow establishing such a short accounting period, it is allowed to increase it. But only for individual categories workers employed in hazardous or hazardous industries, and only on the basis collective agreement or a special agreement (industry or inter-industry). And even in this case, it cannot last more than one year.

Important: current rules labor standards for drivers limit the maximum permissible duration of the accounting period to one calendar month (clause 8 of the “Regulations” approved by order of the Ministry of Transport of Russia No. 15 of August 20, 2004).

Work schedule with summarized recording of working hours

Regardless of the specifics of the accounting system used by the employer, there is a need for an accurate tool for calculating hours, days and weeks worked by staff. Therefore, it will be necessary to keep a working time recording schedule for summarized accounting in 2017. Employees will be aware in advance of the regime in which they will have to work, and the employer will avoid inaccuracies in the final calculations. A standard accounting schedule (summarized accounting of working hours in 2017) may look like this:

The schedule is drawn up for a month. Therefore, in the upper part of the table all the dates of the month are indicated, and in the lower part, opposite the names of employees, the codes “P” and “B” are indicated, indicating working days and weekends. If the schedule is drawn up for employees who go to work on a “every day or two” basis, it is recommended to set the accounting period as long as possible - for example, six months or a year.

Note! It is forbidden to set the work schedule “every other day” or any other round-the-clock schedule for drivers, aircraft maintenance and repair specialists civil aviation, as well as other categories of workers whom the law categorically prohibits from working more than 10-12 hours a day.

In the “two days in two” operating mode, it is convenient to use an accounting period that is a multiple of two months (that is, 2, 4, 6, 8 months, and so on). This will make it possible to compensate for shortcomings in one month with overtime in another, without going beyond one accounting period. The work schedule is put into effect by a separate order and does not require agreement with the trade union (unlike shift schedule).

Transition to summarized working time recording in 2017

The principle chosen by the employer for calculating hours worked must be reflected in the local regulatory documents enterprises - for example, in internal labor regulations. Therefore, even at the stage of their development, it is necessary to add relevant points to the project.

Some organizations, among other things, are developing a separate, narrowly focused document - “Regulations on summarized recording of working time.” It describes in detail the nuances of the chosen system, the responsibilities of employees involved in collecting and systematizing data on time worked, and also lists the positions that are covered by the document. After all, special accounting rules are often introduced only for certain categories of personnel, while the rest of the team quietly works in a regular 40-hour week.

But what if the summarized method of accounting was not previously used at the enterprise, but from a certain point a need arose for it? An order will be needed to make the necessary changes to the internal labor regulations. But in practice, you will first have to agree on the innovation with the representative body of workers (trade union) in the manner established by Article 372 of the Labor Code of the Russian Federation.

The order is drawn up in free form. If new way accounting for time worked is not introduced for the entire team, but only for individual positions; they must be listed in the text of the document. The administrative part may contain instructions to responsible officials - “to formalize additional agreements with employees“,” “develop and communicate to staff new work schedules,” etc.

How to keep a summary record of working hours in 2017

When faced for the first time with the need to keep a summary record of working hours during a shift schedule or in a flexible working environment, even experienced personnel officers initially make mistakes. This is explained a huge amount all sorts of nuances that have to be remembered - from the non-standard length of the accounting period to the need to constantly monitor the number of overtimes and compensate for them in a timely manner. Even with a complex work schedule, it is necessary to comply with the key provisions of labor legislation, namely:

prevent the same employee from going to work for two or more shifts in a row (Article 103 of the Labor Code of the Russian Federation);

establish a lunch break for staff, the duration of which falls within the time frame allocated by the legislator - no less than half an hour and no more than two hours (Article 108 of the Labor Code of the Russian Federation);

reduce the duration of night shifts by 1 hour compared to day shifts (Article 96 of the Labor Code of the Russian Federation);

provide employees with a weekly uninterrupted rest period of at least 42 hours (Article 110 of the Labor Code of the Russian Federation).

All these rules must be taken into account when drawing up a schedule. Usually executive, which keeps summarized records of working hours during a shift schedule, is based on the actual duration of production shifts. Taking this indicator into account, the most profitable duration of the accounting period is selected.

Important: with summarized accounting, only hours actually worked are counted (not including the lunch break), and not the entire working day, from beginning to end.

It is most convenient to determine the standard working time using the production calendar. This is in highest degree a useful document in which all the necessary calculations have already been made - up to reducing the duration of work on the eve of non-working holidays, as required by Article 95 of the Labor Code of the Russian Federation. Every year, the Ministry of Labor prepares and publishes a production calendar for the coming year. To find out what awaits us in the coming year, the article “ The Ministry of Labor has already prepared a draft production calendar for 2018» with an overview of proposed holiday transfers and dates for the New Year holidays.

Summarized working hours and overtime pay

About the importance of compliance legal requirements Every employer knows how to regulate staff working hours. Sometimes small deviations from the norm are allowed - for a few hours, one day or shift. And long-term processing, initially included in the schedule, will definitely cause complaints from the State Tax Inspectorate and may lead to administrative punishment - a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Therefore, the work schedule should be drawn up in such a way as to avoid deliberate shortcomings and overtime.

But even a well-thought-out plan can be ruined unseen circumstances. Planned shifts may be shifted, employees may be absent from work or, on the contrary, work overtime. In the latter case, overtime occurs (for example, if, due to the lateness of a shift worker, the employee worked a couple of hours overtime). What to do in such a situation?

Payment for overtime in accordance with the law (Part 1 of Article 152 of the Labor Code of the Russian Federation):

the first two hours of overtime are paid at least one and a half times the rate;
all subsequent ones - no less than double.

Keep in mind: in case of summary accounting, time and a half payment is subject to not the first two hours of overtime in the accounting period, but the first two hours of each day (shift), worked in excess of the working hours according to the schedule. This is the opinion held Supreme Court Russian Federation (see definition No. APL12-711 dated December 27, 2012).

To be fair, it is worth noting that this issue was not always resolved so clearly. Previously, it was proposed to pay time and a half only for the first two hours of overtime work within one accounting period. For other overtime hours, logically, at least double pay should have been charged. But the document with this proposal was not of a normative nature. We are talking about a letter from the Deputy of the Department wages, labor protection and social partnership of the Ministry of Health and Social Development of Russia No. 22-2-3363 dated August 31, 2009), which currently does not in any way affect the situation with payment of overtime hours.

Important: the employee has the right to choose time off instead of monetary compensation for overtime. The employer is obliged to meet him halfway and provide additional rest time based on a written application (no less than the number of overtime hours worked).

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Whatever the employer's preferred accounting system, it is strictly prohibited to involve pregnant women and minor employees in overtime work. Read about existing legal restrictions on recycling in the article “ " She gives reasoned answers to the most pressing questions - how to document hours in excess of the norm, whether the employee must give written consent, and in what cases the opinion of the trade union must be taken into account.

Summarized working time recording: calculation examples

It will help you understand how summarized working time is kept, an example of calculating wages for two different systems- salary and tariff.

The salary system assumes the same salary for the number of hours worked. Even if the norm is revised and reduced, the salary is still paid in full.

Let's assume that the enterprise has a summarized recording of working hours with an accounting period lasting one year. The employee works in a two-by-two mode (with eleven-hour shifts and two days off) in a position with a salary of 15,000 rubles, while working on a schedule of 16 days (176 hours) per month. And then the employer takes an additional day off one month, for example, due to a decrease in the volume of orders on the eve of a holiday. As a result, the employee works less than usual - only 165 hours instead of the required 176. But the organization is still obliged to pay him a full monthly salary of 15,000 rubles.

At tariff system the approach is changing. When calculating wages, the number of hours actually worked and the hourly wage rate are taken into account.

Let's consider an example of an employee working according to the same schedule (“two after two”, shifts lasting 11 hours), but not on a salary, but with an hourly tariff rate of 90 rubles. Working the full quota according to the schedule (the same 176 hours), he receives a monthly salary of 15,840 rubles. And if he works only 165 hours a month, he will receive 14,850 rubles, since the employer only pays him for the time actually worked.

Let's figure it out simple example How is processing paid? Let’s assume that an employee’s work is paid at an hourly rate of 100 rubles. Accounting period - month established by the employer monthly norm hours worked is 176 hours.

The employee repeatedly replaced a chronically late shift worker and by the end of the accounting period had worked 190 hours. Consequently, 14 overtime hours have accumulated, which must be paid at an increased rate. We find out on which days the employee was late at the workplace not according to schedule, and we pay for the first two hours of overtime after the end of the shift at one and a half rates (150 rubles per hour), and the rest of the overtime worked at double rate (200 rubles per hour).

Important: every employer is obliged to comply with the requirement of Part 5 of Article 99 of the Labor Code of the Russian Federation, which limits the maximum duration of overtime work for an individual employee to 120 hours per year. In addition, it should not exceed 4 hours for two consecutive days.

Installed Labor Code a working day may not always consist of 8 hours, just as a week in certain cases exceeds the 40-hour norm or falls far short of it. This is due to the fact that the characteristics of a particular profession and the specifics of the work (for example, requiring round-the-clock supervision) require the establishment of a shift work schedule for employees. And then the employer uses summarized recording of working hours. We will explain in the article what its essence is and how to correctly account for hours worked.

When summarized accounting is a necessity

Keeping records of the working hours of each employee at the enterprise is the responsibility of the employer. This rule is enshrined in Art. 91 Labor Code of the Russian Federation. There are three types of accounting:

Daily. It is used when employees work according to the same schedule every day.
Weekly. It is used when the work schedule during the week can change, and only the total time duration is taken into account.
Summarized. This concept used when the two previous types of accounting cannot be used. The reason may be harmful working conditions, continuous production, nuances of the profession (teachers, doctors), etc.

Cumulative time tracking is needed to monitor progress established by law hourly standards and make wages corresponding to actual work. It must be maintained provided that the hours worked by employees comply with the calculated standards for the accounting period, which can be a month, quarter or year - no more (if harmful conditions labor – no more than 3 months).

The length of the working week varies for different categories of citizens.

40 hours is the general norm. For health workers - 39 hours, in hazardous working conditions - 36 hours, for disabled people and minors over 16 years old - 35 hours, for children under 16 years old - 24 hours. In this case, there must be at least 42 hours of continuous weekend hours per week (Article 100 of the Labor Code of the Russian Federation). These points are taken into account when calculating standards. And if the use of summarized time tracking with a flexible work schedule for employees or unstable working hours is simply allowed, then in the case of a rotational work format it is mandatory (Labor Code of the Russian Federation).

There are pros and cons to the time tracking system under consideration. The main advantage for the manager is the ability to monitor compliance with the norms established by law during the introduction. Moreover, knowing total time, which must be worked out at the enterprise, you can quickly respond to circumstances: staff according to the scope of work, take into account employee vacations. The disadvantage is the difficulty in calculating remuneration when it is fixed by salary.

Calculation of the norm for total time tracking

The procedure for determining the standard working time of employees in hours is established by Order of the Ministry of Health and Social Development of the Russian Federation No. 588n. The calculation is based on a standard 40-hour week (or one that is suitable for the category of employees in the enterprise). Its norm is divided into 5 working days and multiplied by a fixed number of working days in the accounting period - in a month, quarter or year - according to the five-day working week. In this case, the hours by which working days are shortened before holidays. These standards are traditionally prescribed in the production calendar.

Here is an example of calculating working hours for May 2017:

40/5 x 20 working days – 0 (pre-holidays fall on weekends, so there are no shortened hours) = 160 hours.

The result obtained means that one employee at the enterprise must work 160 hours in order to receive full payment for his work. The standard working time for the quarter and year is determined in a similar way. Remember that the time when the employee was on vacation, sick leave or on a business trip, but still retained his job, is deducted from the established norm.

Calculation of wages when introducing summary accounting

When introducing summarized accounting of time worked, the employer himself establishes the calculation procedure. This may be a specific hourly rate, in which case the calculation is made by multiplying the hours actually worked by the stated rate. Or a salary may be set for employees. And in this case, there are two options for determining the amount of payments.

First option

For example, the monthly rate of an employee working with cumulative working hours is 20,000 rubles. To calculate the norm, a 40-hour week is used. In the 2nd quarter of 2017, the norm is 488 working hours, of which 160 hours in April, 160 hours in May, 168 hours in June. The employee actually worked 150 hours in April, 169 hours in May, and 169 hours in June. Salary will be determined as follows:

April: (20,000 / 160 x 150) = 18,750 rubles.

May: (20,000 / 160 x 169) = 21,125 rubles.

June: (20,000 / 168 x 169) = 20,119 rubles.

This method is inconvenient because the rate per hour will have to be calculated monthly.

Second option

More convenient way calculate the rate for 1 hour of work for employees - derive the average figure for the year. To do this, let’s return to our example from the first option, but take 2017 as the accounting period, in which the standard working time is 1973 hours. The hourly rate will be 20,000 rubles / (1973 hours / 12 months), or 121.65 rubles. In this case, the salary in the 2nd quarter is calculated as follows:

April: (121.65 x 150) = 18247.5 rubles.

May: (121.65 x 169) = 20558.85 rubles.

June: (121.65 x 169) = 20558.85 rubles.

Overtime pay

It happens that various kinds reasons, the employee works more than the standard amount of time. The concept of overtime work is enshrined in Art. 99 Labor Code of the Russian Federation. It is permissible with the consent of the employee in the event of the need to finish the work begun, the failure of another employee to appear at a place that does not allow downtime, or in other situations. Without consent, an employee can also be involved in overtime work if a lot depends on it: for example, during martial law, to prevent disasters or to public good. Anyway this work paid an order of magnitude higher than usual.

According to Art. 152 of the Labor Code of the Russian Federation, the first 2 hours of overtime work are paid at 1.5 times the rate, subsequent ones - at double rates. However, a controversial point arises here. Each employer chooses the accounting period for himself, and the employee can work an additional 20 hours before established norm for a month or a year - the difference is very big. This situation was clarified by the Supreme Court in Decision No. AKPI12-1068, which clarifies that overtime hours are considered hours worked after the end of the work shift according to the schedule, and not according to the results of the accounting period. In this case, the employee can be allowed to work no more than 4 hours for 2 days in a row and no more than 120 hours per year.

Payment for time not worked according to the norm depends on the circumstances under which this happened. If the employee did not fulfill the hourly quota due to the fault of the employer (due to production reasons), then payment is made in the amount of 2/3 of his average salary. If the wrong thinking is to blame for the situation organizational issues, then compensation for unworked time in favor of the employee is made in full. An employer can refuse payment if the employee himself is to blame for not meeting his standards.

What is needed to register a summary time record?

To introduce a summary recording of working time at an enterprise, you need to draw up certain documents and adhere to correct algorithm. Can be distinguished in this process series of stages:

Changes or additions are made to the PVTR (internal labor regulations). This rule is enshrined in Art. 104 Labor Code of the Russian Federation. The document may be published in new edition or a corresponding order has been drawn up. In both cases, employees are introduced to the innovations under a personal signature.
An order is issued to introduce summarized accounting.
Employees are notified of changes to employment contracts. Art. 74 of the Labor Code of the Russian Federation establishes the employer’s obligation to do this 2 months before the changes come into force.
Additional agreements to employment contracts with employees are drawn up.
Work schedules are drawn up and given to employees for review. They can be formed for any period and look as the enterprise needs: 12 hours, 2 in 2, a day in three, etc. Overtime hours cannot be included in the schedule, but their shortage is quite possible, but then the employer is obliged to compensate the employee for the missing time (Article 155 of the Labor Code of the Russian Federation).
Compliance records are maintained and labor is paid by the hour. Time sheets for each employee must be completed regularly.

Results

The introduction of a summary record of hours worked promises some difficulties for the employer: it is necessary to re-register documents, introduce new rules into the team, and possibly say goodbye to employees who disagreed. But this is an important measure that allows you to comply with the letter of the law. Without summary accounting, it is impossible to correctly track the completion of work according to specified parameters; it is impossible to find out whether there are overtime hours that need to be paid to the employee. Complying with all implementation conditions new system accounting, you can avoid serious legal risks.