How are the holidays. Payroll on weekends and holidays. Calculation of weekends and holidays - examples

According to the Regulation on Remuneration of Labor, the additional payment for work on weekends and non-working holidays is: at least a single part of the salary in excess of the salary (taking into account the increasing coefficient is the length of service) for each hour of work if the work was carried out within the normal working time, and in the amount of not less than a double part of the salary in excess of the salary (taking into account the increasing coefficient-length of service) and incentive payments - for the quality of work performed for each hour of work, if the work was performed in excess of the monthly norm of working time. For example, an employee has a salary of 30,000.00 + length of service 1,500.00 + 25,000.00 incentive payments \u003d 56,500. This payment is monthly. In January 2018, the employee worked two days off. 8 hours a day. and was on vacation for two days. How to correctly calculate the payment for work on a day off.

Answer

If an employee was on annual paid leave in January, the working hours for him this month should be reduced by the number of days of annual leave.

Therefore, if an employee was involved in work on weekends over the schedule, then work on weekends pay at a double rate.

If an employee has an 8-hour working day and on weekends he also worked for 8 hours, then the surcharge can be calculated based on the daily rate.

Since the Regulation on Remuneration of Labor stipulates that the supplement for work on a weekend is calculated taking into account the increasing coefficient and incentive payments, calculate the supplement for work on a weekend as follows:

Daily rate \u003d (Salary + increasing coefficient + incentive payments): The number of working days in the month for which the surcharge is calculated

Surcharge for work on a weekend (holiday) \u003d Daily rate × 2

Who is entitled to additional payments for work on weekends and holidays

Additional payments for work on rest days are established by a collective and (or) labor agreement (other internal documents of the institution) (art. 149 TC) The size of such surcharges may be any, but not lower than the minimum level establishedarticle 153 TC. That is, work on a weekend or holiday pay: 2

1. to employees whose labor is paid at the daily and hourly tariff rates, in the amount of a double daily or hourly tariff rate;

2. employees receiving salary:

o in the amount of a single daily or hourly ratebeyond salaryif the person worked within the monthly norm of working time;

o in the amount of at least a double daily or hourly ratebeyond salaryif the work was performed in excess of the monthly norm of working time;

3. to the pieceworkers - at least at double piecework rates.

If on weekends or holidays you have only part of the working day or shift, pay the actual time worked on a weekend or holiday (from 0 to 24 hours) in an increased amount.

This order is established inarticle 153 TC.

Attention: if abudget recipient (including a government institution) will establish an additional payment for work on a non-working holiday higher than the minimum level - this may be recognized as inefficient use of budget funds (Art.28 , 34 BC).

This is due to the fact that the institution, within the framework of budgetary powers, must achieve the desired results with the least amount of funds (art. 34 BC).

Payment in excess of the minimum level that is setarticle 153 TC at the expense of budgetary funds will increase the cost of employees. The results will be achieved using a larger (not minimum) amount of funds, which is a violation of the principle of effectiveness and efficient use of budget funds (Art.28 , 34 BC).

However, the institution may decide to pay such costs as agreed withGRBS (clause 1, Article 158 BC).

Time system

When applyingtime-based pay system work bonuses on a weekend or holiday, determine based on the hourly or daily rate. The minimum amount of compensation should be calculated as follows.

If the employee is set at an hourly rate, pay extra for work on a weekend (holiday) day by the formula:

If the employee has a daily rate, work surcharges on a weekend (holiday) day, calculate according to the formula:

article 153 TC.

Salary set for employee

For a employee with a monthly salary, pay for work on a weekend or holiday based on the hourly or daily rate in excess of the salary. Calculate the rate using the formula:

Tip: fix the procedure for calculating the indicator - the number of working hours per month to determine the additional payment for work on weekends and holidays, in the internal documents of the institution. For example, inPay regulation. The fact is that the legislation does not establish rules for calculating this indicator.

Indicate that the number of working hours per month is determined by dividing the salary by the average monthly number of working hours. Calculate the average monthly number of working hours using the formula:

So, in 2018, the average monthly number of working hours:

· at 40-hour workweek - 164.17 hours;

· at 36-hour working week - 147.7 hours;

· at 24-hour workweek - 98.3 hours

This procedure for calculating the average monthly number of hours is recommended inletter of the Ministry of Health of 02.07.2014 No. 16-4 / 2059436. If you calculate the number of working hours per month according to the specified formula, payment of the same number of work will not differ regardless of the number of working hours in a month.

In cases where the work was carried out within the monthly time limit, pay a surcharge in the amount of a single daily or hourly rate in excess of salary. That is, the employee at the end of the month, pay:

· full salary with all allowances and surcharges that are set for the salary (if he worked the norm of working hours);

· surcharge for work on a weekend or holiday in a single size.

If the employee has processed the monthly rate, calculate the surcharge for work on a weekend (holiday) using the formula:

For additional payments for work on weekends or holidays, other payments that are set to the salary, do not accrue. The institution has the right to establish a surcharge higherminimum level. For example, taking into account other salary payments. In this case, use them whencalculating the size of the surcharge for work on a weekend or holiday.

Such rules for calculating bonuses for work on a weekend or holiday are set inarticle 153 TC.

The collective agreement of the Research Institute "Alpha" says that all employees of the institution work on a 40-hour working week with two days off (Saturday, Sunday). In this mode, the monthly norm of working time in January 2018 is 136 hours.

By production necessity, worker A.I. Ivanov was called to work on a public holiday - January 7. He worked on a holiday for eight hours. According to the time sheet for the month, Ivanov worked 144 hours.

His salary is 25,000 rubles. The accountant of the institution calculated the surcharge for work on a holiday like this.

Ivanov worked on holiday in excess of the monthly norm of working time (144 hours). Holiday hours are paid at a double daily rate.

With a 40-hour work week, the average monthly number of working hours in 2018 is 164.17 hours. Employee hourly rate:
25 000 rub. : 164.17 h \u003d 152.28 rub / h

Other surcharges and allowances were not charged to Ivanov. His salary for January:
25,000 + 2,436.48 \u003d 27,436.48 rubles.

Situation: what is considered the monthly norm of working time (when calculating bonuses for work on weekends and holidays)

The Labor Code does not establish a monthly, but a maximum weekly rate of working time (Art.91 and92 TC). Therefore, as a general rule, the monthly norm of working time will be the number of hours of work that falls on a given month with a normal working week (40, 36 or 24 hours).

For part-time workers, the monthly rate should be at least two times less (art. 284 shopping mall).

For an employee who has a monthly salary, pay surcharges at least based on the salary, excluding incentive, compensation and other payments (art. 153, h. 4 tbsp. 129TC). The administration of the institution may expand the list of payments from which surcharges are calculated. For this, such an order must be established in the internal documents of the institution - incollective (labor) contract orPay regulation (art. 135 shopping mall) Only in this case, premiums, compensation payments, bonuses, etc. will need to be included in the calculation of surcharges.

Almost every employer from time to time there is a need to call some employees to work during periods of rest. How are wages paid on weekends and holidays? What features of the calculations exist with the salary system of calculations with the staff? Let's talk about all the nuances in more detail.

Payment on weekends and holidays

The right to rest of workers is enshrined in Art. 111 of the Labor Code, which states that 2/1 days off are provided to all employees without exception during a 5-day / 6-day working week. According to Art. 113 it is forbidden to attract specialists to work on a legal weekend, except in exceptional cases. The latter include situations of unforeseen nature (elimination of accidents, disasters, accidents and other force majeure circumstances) that do not require the written consent of the employee. All other types of processing are possible only with the consent of the employee.

Note! It is forbidden to employ pregnant employees to work on weekends and / or holidays (Article 259 of the Labor Code), and written consent must be obtained from disabled people and women with children under 3 years of age (Article 113).

The procedure for remuneration during the weekend / holidays is established in Art. 153 TC. The amount depends on the payment system used, but in general the rules are similar. In particular, the following rates are set:

For makers - at least double size.
For employees at tariff rates - at least double the daily / hourly rate for the tariff.
For employees on salaries - a minimum of a single rate per day / hour in excess of the established rate subject to the monthly norm of employment time, a minimum of a double rate per day / hour in excess of the established rate in excess of the monthly rate. To determine the work rate, you need to focus on the 40-hour working week, the calculation is based on annual indicators.

At the request of the employee on the weekend / holiday, you can take an extra day off. In this case, rest is not paid, and the period of employment is paid at a single rate. Making an extra day is allowed only at the request of the employee, unilaterally, the employer does not have the right to replace the increased payment with time off.

Calculation of weekends and holidays - examples

In the salary system, the calculation is based on a single rate per day without allowances and bonuses. Suppose a salary of 40,000 rubles. the employee worked 22 working days in March 2017, but one of them (8 hours) occurred on March 18 - Saturday. How to calculate the payment of work on a day off?

Working hours in hours in 2017 \u003d 1973 hours at a 40-hour week. Monthly average rate \u003d 1973/12 \u003d 164.4 hours

Further calculations depend on whether the monthly rate was exceeded or not:

When working out in the framework of employment for a month, the surcharge is defined as a single size \u003d 40,000 / 164.4 x 8 \u003d 1946.47 rubles.
When working in excess of employment for a month - the surcharge is defined as a double size \u003d 40,000 / 164.4 x 8 x 2 \u003d 3892.94 rubles.

When calculating income tax or the simplified tax system, the employer organization may include the current amount of the salary for staff work on weekends or holidays. When calculating remuneration in more than double size, it is required to fix the settlement procedure in the local acts of the company - labor or collective agreements (letter of the Federal Tax Service of the Russian Federation No. 02-3-08 / 93 of 04/28/05).

As for the withholding of personal income tax and insurance taxes, there are no exceptions. From such amounts, the accountant must calculate and withhold income tax, as well as social contributions according to general rules - that is, in full.

Novikova Inna Yurievna, Ph.D., General Director of LLC Audit, Consulting and Law +,
certified auditor, teacher GASIS

Melikova Daria Pavlovna Consultant, LLC Audit, Consulting and Law +,
expert of the magazine "Russian Tax Courier"

Unfortunately, inspections by the labor inspector of the private security companies have become almost inevitable, since the likelihood of errors in the organization, where there are many nuances, is great. Errors in calculating bonuses for work on weekends and holidays are far from uncommon. When conducting audits, we still identify private security companies, where the whole organization works according to the time sheet 8 hours a day, and Saturday and Sunday all employees, including security guards, have a day off, while contracts are concluded for round-the-clock protection of customers' facilities. It is difficult to imagine the consequences of an autopsy of such a fact by officials of various departments.

Calculation of the monthly wage is made by the accountant based on the data of the time sheet. If the report card shows hours (days) worked on a weekend or non-working holiday (code "RV"), then such hours (days) are payable in double size, regardless of the conditions specified in the order (order) to attract an employee to work. Based on Art. 153 of the Labor Code of the Russian Federation to employees whose work is paid at the daily and hourly tariff rates, work on holidays is paid at a rate of at least a double daily or hourly tariff rate.

Employees receiving salary, work on a holiday paid:

In the amount of not less than a single daily or hourly rate (part of the salary per day or hour of work) in excess of the salary if work on a holiday was carried out within the monthly norm of working time;

In the amount of at least a double daily or hourly rate (part of the salary per day or hour of work) in excess of the salary, if the work was performed in excess of the monthly norm of working time.

Salary is a fixed amount of employee wages for the performance of labor (official) duties of a certain complexity for a calendar month without taking into account compensation, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

The tariff rate is a fixed amount of an employee’s remuneration for fulfilling a labor standard of a certain complexity (qualification) per unit of time without taking into account compensation, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

As can be seen from the wording of Art. 153 of the Labor Code of the Russian Federation, holiday pay is calculated based on salary (tariff rate).

Therefore, as a general rule, there is no need to “increase” bonuses for a wage or salary when paying for work on a public holiday.

Moreover, if the working time coincided with a weekend or non-working holiday, payment for work on that day shall be made in the amount of at least a single hourly or daily rate in excess of salary, if work on the holiday was carried out within the normal working time, and in the amount of not less than double hourly or daily rate in excess of salary if work was carried out in excess of the norm. In the latter case, in accordance with the Clarification of the State Committee for Labor of the USSR and the Presidium of the AUCCTU of August 8, 1966 No. 13 / P-21 hours worked will not be taken into account when calculating overtime, as it has already been paid in double amount.

Example 1

The employee has a 5-day work week with an 8-hour work day. The monthly salary of an employee is 12,000 rubles. 19 days (151 hours) were worked out taking into account 1 day (8 hours) on a public holiday.

By production necessity in February 2008 the employee was hired on a non-working holiday - February 23 (8 hours worked). According to his application, the employee was given another day of rest - February 27.

The accountant calculates the employee's wages based on the data sheet, which reflects the hours worked on a holiday.

In accordance with the regulation on remuneration adopted by the organization, work on a weekend or non-working holiday is paid in the amount of a double hour (day) part of the salary for each actual hour worked (day).

payment for hours worked according to the schedule (worked out 19 days out of 20; the day off on February 27 is not subject to payment):

12 000 rub. : 20 days * 19 days \u003d 11,400 rubles.

surcharge for hours worked on a holiday:

Employee per month:

11,400 + 1,200 \u003d 12,600 rubles.

Since work on a non-working holiday was offset by another day off, the norm of working time as a whole for the month was not exceeded. In fact, in addition to the salary, the employee was accrued a single day time, which fully corresponds to Article 153 of the Labor Code of the Russian Federation.

Example 2

The employee has a 5-day work week with an 8-hour work day. The monthly salary of an employee is 12,000 rubles. Worked out 10 days, (from February 1 to 15) the employee was sick.

By production necessity in February 2008 the employee was hired on a non-working holiday - February 23 (8 hours worked). The employee was not given another rest day.

Define the amount of employee wages for the month:

payment for hours worked according to the schedule (worked 10 days out of 20);

12 000 rub. : 20 days * 10 days \u003d 6,000 rubles.

2) surcharge for the time worked on a holiday:

(12,000 rubles: 20 days) * 2 \u003d 1,200 rubles.

3) employee wages for the month (excluding temporary disability benefits):

6,000 + 1,200 \u003d 7,200 rubles.

Thus, if an employee worked for 10 days in February and was incapable of work for 10 working days, then the day worked by him - February 23 - is over normal.

Practice shows that when calculating the additional payment for work on non-working holidays, there is a high probability of disputes with employees and, as a result of this, they file a complaint about the organization with supervising bodies about unfair pay.

In this regard, we recommend that the calculation procedure be consolidated by a collective agreement (regulation on remuneration of labor), since in this case the organization will not only avoid disagreements with the inspectors, but will also be able to argue its position in the event of claims by the employee.

Example 3

Instead of a sick shift on January 5, 2008, Ivanov I.O. He began work on January 5 at 8.00 and finished it at the same time on January 6. According to the regulation on remuneration approved at the enterprise, the first two hours of overtime work are paid in one and a half times, and the next hours in double. The hourly tariff rate is calculated based on the norm of working time for the year. It is necessary to determine the amount of wages for January 2008, if the employee's salary is 16,700 rubles.

At Ivanov I.O. January 5th shift is not included in the January work schedule. Hours worked during this shift are considered overtime.

For work hours on a weekend, in excess of the monthly norm, a double payment is due. The surcharge for 16 hours of work on January 5 will be 3217.66 rubles. (16,700 rubles. X 12 months.: 1993 h x 16 h x 2).

When calculating overtime hours, the time worked on a holiday and already paid in double size is not necessary. Therefore, eight hours of work from 0.00 to 8.00 on January 6, 2008 will be considered as overtime work. The amount of the extra charge for overtime work in January 2008 will amount to 1,508.28 rubles. (16,700 rubles. X 12 months: 1993 hours x 2 hours x 1,5 + 16,700 rubles x 12 months: 1993 hours x 6 hours x 2). Consequently, in January 2008, a total of 21,425.94 rubles will be accrued. (16,700 rubles + 3,217.66 rubles + 1,508.28 rubles).

Clause 3, Article 112 of the Labor Code of the Russian Federation determines that, with the exception of employees receiving a salary (official salary), for non-working holidays on which they were not involved in work, additional remuneration is paid. The size and procedure for the payment of this remuneration are determined by a collective agreement, agreements, a local regulatory act adopted taking into account the opinion of the elected body of the primary trade union organization, an employment contract. The amount of the cost of paying additional remuneration for non-working holidays refers to the cost of labor in full.

Example 4

A shift worker with a cumulative accounting of working time (accounting period - month) is set at an hourly rate of 48 rubles. The working week is 40 hours, the work shift is 8 hours. In May 2008, the employee had a schedule of 159 hours, which he fully worked. On non-working holidays on May 1 and 9, 2008, the employee was not involved in work.

The salary for the hours worked according to the schedule in May 2008 will be:

159 h x 48 rub. \u003d 7632 rub.

48 rub x 8 h x 2 days \u003d 768 rub.

The total employee wage for May 2008 will be:

7 632 rub. + 768 rub. \u003d 8400 rub.

Due to the fact that the size of the salary per working day (shift) for piecework wages depends on the output, the calculation of the size of the surcharge for non-working holidays may be different for pieceworkers. In particular, such a payment can be calculated either on the basis of production standards established by the employee, or on the basis of average daily earnings.

Example 5

Calculation of additional pay for non-working holidays with piecework pay.

The contractor has set the piece rate of 6 rubles. for one unit of production. The production rate for an employee per shift is at least 6 units of production per hour. The duration of a work shift is 8 hours a day.

The local regulatory act established that surcharges for non-working holidays to work-makers are based on production standards.

6 rub x 6 units x 8 h x 2 days \u003d 576 rub.

Attention should be paid to the fact that contract makers and time-makers need to pay extra for non-working holidays even when such days fall on the period of annual paid leave or incapacity for work, because, as the Ministry of Health and Social Development of Russia has explained to us, the obligation to pay this payment is not depends on whether or not the employee is on vacation or on sick leave at this time.

Last updated:

Work on weekends and public holidays is generally prohibited (Article 113 of the Labor Code of the Russian Federation).

However, the employer may attract employees to work on weekends and holidays without their consent in the following cases:

to prevent industrial accidents, catastrophes or natural disasters;
to prevent accidents, destruction or damage to property;
to perform work, the need for which is determined by the introduction of a state of emergency, emergency work in emergency situations.

The involvement of creative workers of cinema organizations, theaters, the media, etc., on weekends and holidays is allowed in the manner established by the collective agreement.

In other cases, engaging in work on weekends and holidays is allowed with the written consent of the employee and taking into account the views of the representative body of employees.

Please note: to attract disabled people and women with children under the age of three to work on weekends and holidays is allowed only with their consent if such work is not prohibited by them for medical reasons.

These employees must be informed in writing of their right to refuse to work on weekends or holidays.

Work on holidays and weekends is paid in double size (Article 153 of the Labor Code of the Russian Federation).

The specific amount of payment for work on a weekend or non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the views of the representative body of workers, an employment contract.

In a letter dated November 2, 2018 No. 14-1 / В-872, the Ministry of Labor indicated that in cases where an employee receives, in addition to the salary, compensation and incentive payments, they are also included in the calculation of payment for work on weekends and holidays. Officials recommend that such an order be prescribed in collective agreements and local regulations.

Federal Law No. 125-ФЗ dated June 18, 2017 supplemented Article 153 of the Labor Code with a new part: “Payment in an increased amount is made to all employees for hours actually worked on a weekend or non-working holiday. If a part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on a weekend or non-working holiday (from 0 hours to 24 hours) are paid in an increased amount. ”

That is, earlier, if the change of employee occurred both on a weekday, as well as a day off or holiday, the employer was obliged to pay for this shift in double size without taking into account the time actually worked. Now in double size you need to pay only the time actually attributable to the weekend or holiday.

Example. How to pay for work per weekend

The daily salary of a worker is 1600 rubles. (200 rubles per hour). Before the amendments for the shift from 20:00 Friday to 04:00 Saturday, he would have received 4800 rubles. (1600 rubles for Friday plus 2 × 1600 rubles for Saturday). Now he will receive only 3200 rubles: 1600 rubles. for Friday and the same for four hours of Saturday (4 × 200 rubles. × 2).

At the request of an employee who worked on a weekend or holiday, he may be given another day off. In this case, work on a holiday is paid in a single amount, and a day of rest is not payable.

Employees are invited to work on holidays or weekends on the basis of the order of the head. The order indicates:

holiday or day off on which employees of the organization should work;
the unit that performs the work;
last names, first names, patronymics of employees who must work on a holiday (day off), as well as their position and the amount of surcharge.

Here is a sample of such an order:

The size of the supplement for work on a holiday (day off) is established by Article 153 of the Labor Code of Russia. The calculation of the amount of surcharge depends on the form of remuneration:

time-based;
piecework.

Calculation of surcharges for time wage

With time-based wages, the wages of workers can be calculated on the basis of:

from the hourly rate;
from the daily rate;
from the monthly salary.

hourly rate salary, the amount of surcharge is calculated as follows:

In January of the reporting year, the turner of Aktiv JSC A.N. Somov worked 168 hours, including eight hours on a public holiday (January 1).

The hourly wage rate of a turner in JSC Asset is 95 rubles per hour.

The basic salary of Somov for January of the reporting year will be:

95 rub / h × (168 hours - 8 hours) \u003d 15,200 rubles.

95 rub / h × 8 hours × 2 \u003d 1520 rub.

The total amount of wages and bonuses for work on a holiday Somov in January will be:

15 200 rub. + 1520 rub. \u003d 16 720 rub.

When calculating personal income tax, Somov’s wages are not reduced by standard tax deductions. The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to OPS, OSS, MHI at a rate of 30%.

DEBIT 20 LOAN 70

16 720 rub. - Somov was paid wages and bonuses for work on a public holiday;

2174 rub. (16 720 rubles. × 13%) - withholding tax on personal income;

DEBIT 20 LOAN 69-1-2

$ 33.44 (16 720 rub. × 0.2%) - assessed contributions for insurance against industrial accidents and occupational diseases;

DEBIT 20 LOAN 69-1-1

485 rub (16 720 rubles. × 2.9%) - assessed contributions for compulsory social insurance;

DEBIT 20 LOAN 69-2

RUB 3,678.4 (16 720 rubles. × 22%) - assessed contributions for compulsory pension insurance;

DEBIT 20 LOAN 69-3

$ 852.00 (16 720 rubles. × 5.1%) - assessed contributions for compulsory medical insurance;

DEBIT 70 LOAN 50-1

14 546 rub. (16 720 - 2174) - Somov received a salary and an additional payment for work on a holiday from Somov.

If your organization’s employee is installed daily rate salary, the amount of surcharge is calculated as follows:

In January, the milling operator of Aktiv JSC A. N. Ivanov worked 20 working days and one day on a holiday (January 1 of the reporting year).

The daily wage rate of the milling machine operator in Aktiv JSC is 550 rubles / day. In January, 20 business days.

Ivanov's basic salary for January:

550 rub / day × 20 slave days \u003d 11 000 rub.

Holiday supplement:

550 rub / day × 1 days × 2 \u003d 1100 rub.

The total amount of wages and bonuses for work on a holiday for Ivanov in January of the reporting year will be:

11 000 rub. + 1100 rub. \u003d 12 100 rub.

When calculating the surcharge, the Asset accountant must make the same postings as in the previous example.

If your organization’s employee is installed monthly salary, then to calculate the amount of surcharge, you must determine its hourly rate.

An employee can work on a holiday or day off:

within the established norms of working time;
over the established norm of working hours.

If the employee worked on a holiday or day off within the established norm working time (for example, within 160 hours at a 40-hour working week), then the surcharge is calculated as follows:

In November of the reporting year, the employee of Active JSC S. S. Petrov worked 159 hours (within the established working time standard). At the same time, eight hours were worked out on a public holiday (November 4).

This month, Petrov was set a salary of 20,000 rubles.

The hourly wage rate of Petrov will be:

20 000 rub. : 159 hours \u003d 125.79 rubles / hour

Holiday supplement:

US $ 1.99 / hour × 8 hours \u003d 1006.32 rubles.

The total amount of wages and bonuses for work on a holiday Petrov in November of the reporting year will be:

20 000 rub. + 1006.32 rubles. \u003d 21,006.32 rubles

When calculating personal income tax, Petrov’s wages are not reduced by standard tax deductions.

The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to OPS, OSS, MHI at a rate of 30%.

The asset accountant must make the postings:

DEBIT 20 LOAN 70

US $ 21,006.32 - Petrov paid wages and bonuses for work on a holiday;

DEBIT 70 CREDIT 68, subaccount "Calculations for personal income tax"

2731 rub. (21 006.32 rubles × 13%) - withholding tax on personal income;

DEBIT 20 LOAN 69-1-2

42.01 rubles (21 006.32 rubles. × 0.2%) - assessed contributions for insurance against industrial accidents and occupational diseases;

DEBIT 20 LOAN 69-1-1

609 rub (21 006.32 rubles × 2.9%) - assessed contributions for compulsory social insurance;

DEBIT 20 LOAN 69-2

RUB4,621.39 (21 006.32 rubles × 22%) - assessed contributions for mandatory pension insurance;

DEBIT 20 LOAN 69-3

1071 rub (21,006.32 rubles. × 5.1%) - assessed contributions for compulsory medical insurance;

DEBIT 70 LOAN 50-1

18 275, 32 rub. (21 006.32 - 2731) - Petrov received a salary and a supplement for work on a holiday from Petrov.

If an employee exceeded the established norm working time (for example, worked 164 hours with a norm of working hours of 160 hours), working on holidays or weekends, the surcharge is calculated as follows:

In November of the reporting year, an employee of Passive LLC A.N. Ivanov, with a working time of 159 hours, actually worked 167 hours. At the same time, eight hours were worked out on a public holiday (November 4) by order of the head of Liability.

The monthly salary of Ivanov in November of the reporting year was set at 9540 rubles.

The hourly wage rate for Ivanov is:

9540 rub. : 159 hours \u003d 60 rubles / hour

Holiday supplement:

60 rub / h × 8 hours × 2 \u003d 960 rubles.

The total amount of wages and bonuses for work on a holiday for Ivanov in November will be:

9540 rub. + 960 rub. \u003d 10 500 rub.

When calculating personal income tax, Ivanov’s wages are not reduced by standard tax deductions. The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to OPS, OSS, MHI at a rate of 30%.

Accountant "Liability" must make the posting:

DEBIT 20 LOAN 70

10 500 rub. - Ivanov was charged wages and bonuses for work on a public holiday;

DEBIT 70 CREDIT 68, subaccount "Calculations for personal income tax"

1365 rub. (10,500 rubles. × 13%) - withholding tax on personal income;

DEBIT 20 LOAN 69-1-2

21 rub (10,500 rubles. × 0.2%) - assessed contributions for insurance against industrial accidents and occupational diseases;

DEBIT 20 LOAN 69-1-1

305 rub (10 500 rubles. × 2.9%) - assessed contributions for compulsory social insurance;

DEBIT 20 LOAN 69-2

2310 rub. (10 500 rub. × 22%) - assessed contributions for compulsory pension insurance;

DEBIT 20 LOAN 69-3

535.5 rub (10,500 rubles. × 5.1%) - assessed contributions for compulsory medical insurance;

DEBIT 70 LOAN 50-1

9 135 rub. (10 500 - 1365) - Ivanov was paid from the cash register a salary and an additional payment for work on a public holiday.

Calculation of surcharges for piecework

In case of piecework pay, the surcharge is calculated as follows:

Seamstress-minder of Active JSC A.M. Astakhova in November of the reporting year manufactured 1212 construction gloves.

On this day, she made 12 gloves.

In JSC "Asset" set piecework wages - 10 rubles. for one glove.

Astakhova's basic salary for November will be:

10 pieces / lot × (1212 pcs. - 12 pcs.) \u003d 12 000 rub.

Holiday supplement:

12 pcs × 10 pieces / lot × 2 \u003d 240 rubles.

The total amount of wages and bonuses for work on a holiday of Astakhova in November of the reporting year will be:

12 000 rub. + 240 rub. \u003d 12,240 rubles.

When calculating personal income tax, Astakhova’s wages are not reduced by standard tax deductions.

The organization pays contributions for insurance against industrial accidents and occupational diseases at a rate of 0.2%, and contributions to OPS, OSS, MHI at a rate of 30%.

The asset accountant must make the postings:

DEBIT 20 LOAN 70

12 240 rub. - Astakhova paid wages and bonuses for work on a holiday;

DEBIT 70 CREDIT 68, subaccount "Calculations for personal income tax"

1,591 rubles (12,240 rubles. × 13%) - withholding tax on personal income;

DEBIT 20 LOAN 69-1-2

$ 24.48 (12,240 rubles. × 0.2%) - assessed contributions for insurance against industrial accidents and occupational diseases;

DEBIT 20 LOAN 69-1-1

355 rub (12,240 rubles. × 2.9%) - assessed contributions for compulsory social insurance;

DEBIT 20 LOAN 69-2

RUB 2,692.8 (RUB 12,240 × 22%) - assessed contributions for compulsory pension insurance;

DEBIT 20 LOAN 69-3

624 rub (12,240 rubles. × 5.1%) - assessed contributions for compulsory medical insurance;

DEBIT 70 LOAN 50-1

10 649 rub. (12,240 - 1591) - paid by Astakhova from the cash register wages and bonuses for work on a public holiday.

Weekend and Holidays

Weekly rest and holidays free from work are the inalienable right of employees, but sometimes the production process requires their presence at the workplace on weekends and holidays. According to part 2 and 4 of Art. 113 of the Labor Code of the Russian Federation, the employer can attract employees to work subject to their consent and taking into account the opinion of the trade union (if any), if it becomes necessary to carry out unforeseen urgent work and the further functioning of the organization depends on it.

In some situations, the consent of workers to work on weekends and holidays is not required - these are listed in part 3 of article 113 of the Labor Code of the Russian Federation:

IMPORTANT! By virtue of h. 7 Article. 113 of the Labor Code of the Russian Federation, even in such difficult situations, the involvement of disabled people and mothers of young children on weekends is permissible only provided that this does not affect their health. In this case, the employer must obtain a medical certificate and notify each employee in writing of the right to refuse to work on a day off.

Features of pay for the weekend

In the case of engaging in labor at non-working hours, that is, on a legal holiday or holiday, employees can choose one of the compensation options: increased wages or an additional unpaid day off (Article 153 of the Labor Code of the Russian Federation).

The procedure for calculating wages in an increased amount is described in Art. 153 of the Labor Code of the Russian Federation. The minimum wage for work during rest periods is double the size of a regular wage. In this case, the employer has the right to determine the amount of payment independently in the local acts of the legal entity, taking into account the opinion of the trade union and not forgetting the requirements of Art. 8 of the Labor Code of the Russian Federation, according to which local regulations cannot worsen the situation of workers in comparison with federal legislation.

Judicial practice shows that the employer is not obliged to pay for voluntary exit to work on weekends and holidays. An example is the appeal ruling of the judicial board for civil cases of the Irkutsk Regional Court of August 10, 2012 in case No. 33-6529 / 2012. The court refused to satisfy the plaintiff's claim for compensation for work on the weekend, as in this case there was an initiative of the employee. The Judicial Collegium for Civil Cases upheld this decision and upheld the findings of the Kuybyshevsky District Court of Irkutsk.

Holidays payroll and the weekend depends on the pay system used by the employer. The features of each system are described in Art. 153 of the Labor Code of the Russian Federation.

Payroll for weekends and holidays with piecework pay system

The law requires workers to pay for work on weekend at double rates. We cite weekend pay calculation example.

For example, the seamstress Sikhailova V.P. in April sewed 50 men's suits. At the same time, she went to work twice on Saturday and once on Sunday, having made 7 costumes during these days. Her earnings for one ready-made suit is 500 rubles.

500 × 7 × 2 \u003d 7000 (rubles)

21 500 + 7000 \u003d 28 500 (rubles)

Examples of calculating surcharges in organizations with a wage system

If a company uses a wage tariff system, daily and hourly wage rates affect calculations. Weekend salary is a double tariff rate. Here is an example of calculating salaries in an enterprise that uses daily tariff rates.

For example, electrician N. Ustinov worked 21 days in January, while he went to work 4 times on holidays: January 2, 3, 4 and 5. The company provides for daily wages in the amount of 1,500 rubles.

Salary excluding holidays:

(21 - 4) × 1500 \u003d 25 500 (rubles)

Surcharge for work on holidays:

4 × 1500 × 2 \u003d 12,000 (rubles)

The total electrician salary for January:

12,000 + 25,500 \u003d 37,500 (rubles)

The calculations will look different in a situation where the company uses the hourly rate to determine the amount of salary.

For example, turner Kuzmin S. B. worked in September 200 hours, of which 16 were on Saturday and Sunday. The hourly tariff rate at the plant is 200 rubles. in an hour.

Turner salary excluding work on Saturday and Sunday:

Do not know your rights?

(200 - 16) × 200 \u003d 36 800 (rubles)

The next stage is the calculation of the amount of bonuses for work on the weekend:

16 × 200 × 2 \u003d 6400 (rubles)

The final stage is the calculation of earnings for the whole month:

36 800 + 6400 \u003d 43 200 (rubles)

Supplement on holidays and weekends with a payroll system

The amount of salary for work on weekends and holidays for employees working for salary depends on three factors:

salary amount;
the amount of time worked by the employee;
the size of the daily or hourly rate (part of the salary).

Daily / hourly rate calculation methods

An important indicator necessary for proper wages on weekends and holidays is the daily and hourly rates. The method of their calculation is not defined by law, in practice, several methods are used:

the monthly salary of an employee is divided by the norm of working hours according to the production calendar;
the monthly salary is divided by the rate of labor time according to the individual employee schedule;
salaries for the year are summed up, and the figure obtained is divided by the norm, which the employee must work out during the year.

Examples of payroll when using an enterprise salary system

If an employee worked during periods of rest above the norm of working hours in the current month, his earnings include a double rate for a day or an hour of work on weekends and a monthly salary. We give an example of calculating salaries in this case.

For example, the salary of locksmith P. Tkachev is 35,000 rubles. In November, he worked 174 hours, of which 24 he worked on a public holiday on November 4, on Saturday and Sunday. The norm of working time this month was 150 hours. Actual labor time exceeded the norm by 24 hours. The compensation amount is then doubled.

We calculate the hourly rate:

(35,000 × 12) / 1920 \u003d 218.75 (rubles)

24 × 218.75 × 2 \u003d 10 500 (rubles)

35 000 + 10 500 \u003d 45 500 (rubles)

In a different way, the surcharge is calculated in the case when the employee worked on weekends, but the total number of working hours did not exceed the standard time for a month. In such a situation, in addition to the salary, the employee receives compensation in the amount of a single daily or hourly rate.

For example, employee P. Samsonov, a worker for a salary of 40,000 rubles, worked 150 hours in August, 16 of which occurred on Saturday and Sunday. Moreover, during the month he took 2 days of vacation at his own expense. Thus, he did not exceed the monthly labor rate during this period and has the right to pay a single tariff rate in addition to salary.

The first step in calculating the salary of an Samsonov employee is determining the hourly rate:

(40,000 × 12) / 1920 \u003d 250 (rubles)

At the next stage of calculations, you can determine the amount of surcharge:

16 × 250 \u003d 4000 (rub.)

The full salary of an employee in August will be:

40 000 + 4000 \u003d 44 000 (rubles)

We arrange work on the weekend correctly

Written work activities on weekends and holidays - a requirement of Art. 113 of the Labor Code of the Russian Federation. This procedure allows you to record compliance by the employer with the requirements of the law, as well as prove the legitimacy of actions in case of disagreement between the parties to the employment relationship.

First of all, the written consent of the employee to work during rest periods is required. There is no legislatively approved form of such consent, but usually it includes the following details:

name of company;
F. I. O. worker;
consent text indicating dates of forthcoming work;
employee signature
date of drawing up and signing.

Download order form

Another document necessary for the correct execution of work on weekends is the order (order) of the head on attracting employees to work. The document must contain:

employer details;
employee data;
information on dates of work on weekends and holidays;
reasons for attracting employees to work.

The order is certified by the signature of the head and seal of the company. It is important to acquaint the employees who will work on weekends with a signature.

It is better to draw up all the papers in 2 copies, one of which the employee can pick up, and the other one remains with the employer with a note on familiarization and the signature of the employee.

Information about work on the weekend must be entered in the timesheet. It is recorded in detail, indicating the number of hours worked by an employee, under code 03.

Proper weekend work design and faithful calculation of holidays and weekends It allows to minimize conflicts with employees, to observe the principles of justice in labor relations, as well as to avoid penalties in case of inspection of the enterprise by the labor inspectorate.

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