How holidays are counted. Payroll calculation on weekends and holidays. Calculation of payment on weekends and holidays - examples

According to the Regulation on wages, additional payment for work on weekends and non-working days holidays is: not less than a single part of the salary in excess of the salary (taking into account the increasing coefficient - this is length of service) for each hour of work, if the work was carried out within the normal working hours, and in the amount of at least a double part of the salary in excess of the salary (taking into account the increasing coefficient - length of service years) and incentive payment - for the quality of work performed for each hour of work, if the work was done 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 = 56,500. This payment is monthly. In January 2018, the employee worked two days off. day at 8 o'clock. and was on vacation for two days. How to correctly calculate the pay for work on a day off.

Answer

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

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

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

Since the Regulation on Remuneration provides that the additional payment for work on a day off is calculated taking into account the multiplying coefficient and incentive payments, calculate the additional payment for work on a day off as follows:

Daily Rate = (Salary + Multiplier + Incentives): Number of working days in the month for which the supplement is calculated

Surcharge for work on a day off (holiday) = 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 the collective and (or) employment contract(other internal documents of the institution) (Art. 149 TK). The amount of such surcharges can be any, but not less than the minimum level established byarticle 153TK. That is, pay for work on a weekend or holiday: 2

1. employees whose work is paid at daily and hourly tariff rates - in the amount of double daily or hourly tariff rate;

2. employees receiving a salary:

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

o at least twice the daily or hourly rateabove salaryif the work was carried out in excess of the monthly norm of working time;

3. pieceworkers - not less than double piecework rates.

If only a part of the working day or shift falls on weekends or holidays, pay the higher amount for the time actually worked on the weekend or holiday (from 0 to 24 hours).

This order is established inarticle 153TK.

Attention: ifrecipient of budgetary funds(including a state institution) will establish an additional payment for work on a non-working holiday above the minimum level - this may be considered an inefficient use of budget funds (Art.28 , 34 BK).

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

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

However, the institution may decide to pay such costs in consultation withGRBS (paragraph 1 of Art. 158 BC).

time system

When appliedtime wage systemadditional payments for work on a weekend or holiday are determined based on the hourly or daily rate. The minimum amount of compensation must be calculated as follows.

If an hourly rate is set for an employee, calculate additional payments for work on a day off (holiday) using the formula:

If a daily rate is set for an employee, calculate additional payments for work on a day off (holiday) using the formula:

article 153TK.

The employee is paid

Pay an employee with a monthly salary to work on a weekend or holiday based on an 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, in order to determine the additional payment for work on weekends and holidays, in the internal documents of the institution. For example, inRegulations on wages. The fact is that the rules for calculating this indicator are not established in the legislation.

Specify 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 working week- 164.17 hours;

· with a 36-hour working week - 147.7 hours;

· with a 24-hour work week - 98.3 hours.

This procedure for calculating the average monthly number of hours is recommended inletter of the Ministry of Health dated 02.07.2014 No. 16-4 / 2059436. If you calculate the number of working hours per month using the specified formula, the payment for the same amount 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 norm of time, pay an additional payment in the amount of a single daily or hourly rate on top of the salary. That is, at the end of the month, pay the employee:

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

· additional payment for work on weekends or holidays in a single amount.

If the employee has processed the monthly norm, calculate the additional payment for work on a day off (holiday) using the formula:

Do not accrue other payments that are set for salary for additional pay for work on a weekend or holiday. The institution has the right to set a surcharge higherminimum level. For example, taking into account other payments to the salary. In this case, use themcalculation of the amount of the surcharge itself for work on a weekend or holiday.

Such rules for calculating additional payments for work on a weekend or holiday are established inarticle 153TK.

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

According to production needs, worker A.I. Ivanov was called to work on a holiday - January 7th. He worked eight hours on the holiday. 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 additional payment for work on a holiday as follows.

Ivanov worked on holidays in excess of the monthly norm of working hours (144 hours). Hours of work on a public holiday are paid at double the daily rate.

With a 40-hour working 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 rubles / h.

Other surcharges and allowances were not charged to Ivanov. His salary for January:
25,000 + 2436.48 \u003d 27,436.48 rubles.

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

The Labor Code establishes not a monthly, but a maximum weekly norm of working time (art.91 and92 TC). Therefore, according to 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 TK).

For an employee who has a monthly salary, calculate the additional payments at least based on the salary, excluding incentive, compensation and other payments (Art. 153, Part 4 Art. 129TC). The administration of the institution may expand the list of payments from which surcharges are calculated. To do this, such a procedure must be established in the internal documents of the institution - incollective (labor) contract orRegulations on wages (Art. 135 TK). Only in this case, allowances will need to be included in the calculation of surcharges, compensation payments, awards, etc.

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

Payment on weekends and holidays

The right to rest for employees is enshrined in Art. 111 of the Labor Code, which states that 2/1 days off are provided to all employees without exception with a 5-day / 6-day working week. According to Art. 113 it is forbidden to involve specialists in work on legal holidays, except in exceptional cases. The latter include situations of an unforeseen nature (elimination of accidents, catastrophes, 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 involve pregnant employees 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 on weekends / holidays is established in Art. 153 TK. The amount depends on the payment system used, but in general the rules are similar. In particular, the following rates are set:

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

At the request of an employee who worked on a weekend/holiday, an additional day off can be taken. In this case, the rest is not paid, and the period of employment is paid at a single rate. Registration of an additional day is allowed only at the request of the employee; unilaterally, the employer does not have the right to replace the increased pay with a day off.

Calculation of payment on weekends and holidays - examples

With the salary system, the calculation is made on the basis of a single rate per day, excluding allowances and bonuses. Suppose, with a salary of 40,000 rubles. the employee worked in March 2017 for 22 working days, but one of them (8 hours) fell on March 18 - Saturday. How do you calculate holiday pay?

Working hours in 2017 = 1973 hours in a 40-hour week. The average monthly norm \u003d 1973/12 \u003d 164.4 hours.

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

When working out as part of employment for a month, the surcharge is determined as a single amount = 40,000 / 164.4 x 8 = 1946.47 rubles.
When working out overtime for a month, the surcharge is determined as a double amount = 40,000 / 164.4 x 8 x 2 = 3892.94 rubles.

When calculating income tax or STS, an employer organization can attribute to current expenses the entire amount of the salary for the work of staff on weekends or holidays. When accruing remuneration in more than double the amount, it is required to fix the settlement procedure in local acts firms - labor or collective agreements(letter of the Federal Tax Service of the Russian Federation No. 02-3-08 / 93 dated 04.28.05).

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

Novikova Inna Yurievna, Ph.D., CEO LLC "Audit, consulting and law +",
certified auditor, teacher of GAIS

Melikova Daria Pavlovna, consultant of LLC "Audit, consulting and law +",
expert of the Russian Tax Courier magazine

Unfortunately, inspections by the labor inspector of private security companies have become almost inevitable, since the probability of errors in an organization where there are many nuances is high. Mistakes in the calculation of additional payments for work on weekends and holidays are far from uncommon. When conducting audits we still identify private security companies where, according to the time sheet, the entire organization works 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 customer facilities. It is difficult to imagine what consequences the disclosure of such a fact by officials of various departments can lead to.

Calculation of the amount of wages per month is made by an accountant on the basis of the data of the time sheet. If the time sheet reflects the hours (days) worked on a weekend or non-working holiday (code "PB"), then such hours (days) are payable in double size, regardless of the conditions specified in the order (instruction) on engaging the employee to work. Based on Art. 153 of the Labor Code of the Russian Federation, employees whose work is paid at daily and hourly tariff rates, work on a holiday is paid in the amount of at least double the daily or hourly tariff rate.

Employees receiving official salary, work on a holiday is paid:

In the amount of at least a single daily or hourly rate (part of the salary for a 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 double the daily or hourly rate (part of the salary for a 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 remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (Article 129 of the Labor Code of the Russian Federation).

The tariff rate is a fixed amount of remuneration for an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, 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, payment for work on a holiday is calculated based on the salary (tariff rate).

Consequently, according to the general rule, it is not necessary to “wind up” allowances for a rate or salary when paying for work on a holiday.

At the same time, if working time coincided with a weekend or non-working holiday, payment for work on this day is made in the amount of at least a single hourly or daily rate in excess of the salary, if the work on the holiday was carried out within the normal working hours, and in the amount of at least a double hourly or daily rate in excess of the salary if the work was done in excess of the norm. In the latter case, in accordance with the Explanation of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of August 8, 1966. No. 13/P-21, the time worked will not be taken into account when calculating overtime, since it has already been paid in double the amount.

Example 1

The employee has a 5-day working week with an 8-hour working day. The monthly salary of an employee is 12,000 rubles. Worked 19 days (151 hours) including 1 day (8 hours) on a holiday.

According to production needs in February 2008. the employee was brought to work on a non-working holiday - February 23 (8 hours worked). The employee, at his request, was given another day of rest - February 27.

The accountant calculates wages the employee based on the data of the time sheet, which reflects the hours worked on a holiday non-working day.

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 hourly (daily) part of the salary for each actual hour (day) worked.

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

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

surcharge for hours worked on a public holiday:

Employee per month:

11,400 + 1,200 = 12,600 rubles

Since work on a non-working holiday was compensated 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 daily wage, which is fully consistent with Article 153 of the Labor Code of the Russian Federation.

Example 2

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

According to production needs in February 2008. the employee was brought to work on a non-working holiday - February 23 (8 hours worked). The employee was not given another day of rest.

Let's determine the amount of the employee's salary per month:

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

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

2) additional payment for the time worked on a holiday:

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

3) employee's monthly salary (excluding temporary disability benefits):

6,000 + 1,200 = 7,200 rubles

Thus, if an employee worked 10 days in February and was unable to work for 10 working days, then the day he worked - February 23 - is above 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, they will file a complaint against the organization with the regulatory authorities for unfair wages.

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

Example 3

On January 5, 2008, Ivanov I.O. was brought to work instead of the sick shifter. He started work on January 5 at 8:00 and finished it at the same time on January 6. According to the regulation on remuneration approved by the enterprise, the first two hours of overtime work are paid at the rate of one and a half, and the following hours - at double. The hourly rate is calculated on the basis of the norm of working hours for the year. It is necessary to determine the amount of wages for January 2008 if the employee's salary is 16,700 rubles.

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

For hours of work on a day off in excess of the monthly rate, double payment is due. 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, time worked on a public holiday and already paid double does not need to be taken into account. Therefore, eight hours of work from 0.00 to 8.00 on January 6, 2008 will be considered as overtime. overtime work in January 2008 will amount to 1508.28 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, for January 2008, a total of 21,425.94 rubles will be accrued. (16,700 rubles + 3217.66 rubles + 1508.28 rubles).

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

Example 4

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

The amount of wages for the hours worked according to the schedule in May 2008 will be:

159 h x 48 rub. = 7632 rubles.

48 rub. x 8 h x 2 days = 768 rubles.

The total salary of an employee for May 2008 will be:

7632 rub. + 768 rub. = 8400 rubles.

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

Example 5

Calculation of additional payment for non-working holidays with piecework wages.

The piecework worker is set a 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 working shift is 8 hours a day.

The local normative act establishes that additional payment for non-working holidays to piecework workers is made on the basis of production standards.

6 rub. x 6 units x 8 h x 2 days = 576 rubles.

It should be noted that pieceworkers and time workers need to be paid extra for non-working holidays and in the event that such days fall during the period of annual paid leave or disability, because, as we were explained in the Ministry of Health and Social Development of Russia, according to the Labor Code of the Russian Federation, the obligation to make this payment is not depends on whether or not the employee is on vacation or on sick leave at that time.

Last updated:

Work on weekends and non-working holidays, as a rule, is prohibited (Article 113 of the Labor Code of the Russian Federation).

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

to prevent a production accident, catastrophe or natural disaster;
to prevent accidents, destruction or damage to property;
to perform work, the need for which is due to the introduction of a state of emergency, urgent work in emergency situations.

Recruitment to work on weekends and holidays creative workers organizations of cinematography, theaters, mass media, etc. is allowed in the manner established by the collective agreement.

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

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

These workers must be writing aware of their right to refuse to work on weekends or public holidays.

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

Specific amounts of remuneration for work on a weekend or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

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

Federal Law of June 18, 2017 No. 125-FZ Article 153 Labor Code supplemented 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 part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate.

That is, earlier, if an employee's shift fell on both a weekday and a weekend or holiday, the employer was obliged to pay for this shift in double the amount, excluding the time actually worked. Now you only need to pay double the time that actually falls on a weekend or holiday.

Example. How to pay for work for time off

The daily salary of a worker is 1600 rubles. (200 rubles/hour). Before the amendments, for a work shift from 20:00 Friday to 04:00 Saturday, he would have received 4,800 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 amount for four hours on Saturday (4 × 200 rubles × 2).

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

Employees are involved in work on holidays or weekends based on the order of the head. The order specifies:

holiday or day off on which employees of the organization should work;
the department that does the work;
last names, first names, patronymics of employees who must work on a holiday (day off), as well as their positions and the amount of additional payment.

Here is an example of such an order:

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

time-based;
piecework.

Calculation of additional payment for time wages

With time wages, the wages of employees can be calculated on the basis of:

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

hourly rate salary, the amount of the additional payment 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 holiday (January 1).

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

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

95 rubles/hour × (168 hours - 8 hours) = 15,200 rubles.

95 rubles/hour × 8 hours × 2 = 1520 rubles.

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

15 200 rub. + 1520 rub. = 16,720 rubles.

When calculating income tax individuals Somov's salary is not reduced by standard tax deductions. The organization pays contributions for insurance against accidents at work and occupational diseases at a rate of 0.2%, and contributions for OPS, OSS, OMS - at a rate of 30%.

DEBIT 20 CREDIT 70

RUB 16,720 - Somov's salary and additional payment for work on a holiday were accrued;

2174 rub. (RUB 16,720 × 13%) - personal income tax withheld;

DEBIT 20 CREDIT 69-1-2

RUB 33.44 (16,720 rubles × 0.2%) - premiums for insurance against accidents at work and occupational diseases were accrued;

DEBIT 20 CREDIT 69-1-1

485 rub. (16,720 rubles × 2.9%) - contributions to compulsory social insurance have been accrued;

DEBIT 20 CREDIT 69-2

3678.4 rubles (16,720 rubles × 22%) - contributions for compulsory pension insurance have been accrued;

DEBIT 20 CREDIT 69-3

RUB 852.72 (16,720 rubles × 5.1%) - contributions for compulsory health insurance have been accrued;

DEBIT 70 CREDIT 50-1

RUB 14,546 (16 720 - 2174) - wages and additional payment for work on a holiday were issued to Somov from the cash desk.

If an employee of your organization has daily rate salary, the amount of the additional payment is calculated as follows:

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

The daily wage rate of a milling machine operator at Aktiv JSC is 550 rubles per day. January has 20 working days.

Ivanov's basic salary for January:

550 rubles/day × 20 slave days = 11,000 rubles.

Additional payment for work on a holiday:

550 rubles/day × 1 day × 2 = 1100 rubles.

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

11 000 rub. + 1100 rub. = 12,100 rubles.

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

If an employee of your organization has monthly salary, then to calculate the amount of the surcharge, it is necessary to determine its hourly rate.

An employee can work a holiday or day off:

within the established norm of working hours;
beyond the established working hours.

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

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

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

Petrov's hourly wage rate will be:

20 000 rub. : 159 hours = 125.79 rubles / hour

Additional payment for work on a holiday:

RUB 125.79/hour × 8 hours = 1006.32 rubles

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

20 000 rub. + 1006.32 rubles. = 21,006.32 rubles.

When calculating personal income tax, Petrov's salary is not reduced by standard tax deductions.

The organization pays contributions for insurance against accidents at work and occupational diseases at a rate of 0.2%, and contributions for OPS, OSS, OMS - at a rate of 30%.

The accountant of "Asset" must make the postings:

DEBIT 20 CREDIT 70

RUB 21,006.32 - Petrov's salary and additional payment for work on a holiday were accrued;

DEBIT 70 CREDIT 68, sub-account "Calculations on personal income tax"

2731 rub. (RUB 21,006.32 × 13%) - personal income tax withheld;

DEBIT 20 CREDIT 69-1-2

RUB 42.01 (RUB 21,006.32 × 0.2%) - premiums for insurance against accidents at work and occupational diseases were accrued;

DEBIT 20 CREDIT 69-1-1

609 rub. (21,006.32 rubles × 2.9%) - contributions for compulsory social insurance were accrued;

DEBIT 20 CREDIT 69-2

RUB 4621.39 (RUB 21,006.32 × 22%) - contributions for compulsory pension insurance have been accrued;

DEBIT 20 CREDIT 69-3

1071 rub. (21,006.32 rubles × 5.1%) - contributions for compulsory health insurance were accrued;

DEBIT 70 CREDIT 50-1

18 275, 32 rub. (21 006.32 - 2731) - wages and additional payment for work on a holiday were issued to Petrov from the cash desk.

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

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

Ivanov's monthly salary in November of the reporting year was set at 9,540 rubles.

Ivanov's hourly wage rate is:

9540 rub. : 159 hours = 60 rubles / hour

Additional payment for work on a holiday:

60 rubles/hour × 8 hours × 2 = 960 rubles.

The total amount of wages and additional payments for work on a holiday to Ivanov for November will be:

9540 rub. + 960 rub. = 10,500 rubles.

When calculating personal income tax, Ivanov's salary is not reduced by standard tax deductions. The organization pays contributions for insurance against accidents at work and occupational diseases at a rate of 0.2%, and contributions for OPS, OSS, OMS - at a rate of 30%.

The accountant "Passive" must make the postings:

DEBIT 20 CREDIT 70

10 500 rub. - wages and additional payment for work on a holiday were accrued to Ivanov;

DEBIT 70 CREDIT 68, sub-account "Calculations on personal income tax"

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

DEBIT 20 CREDIT 69-1-2

21 rub. (10,500 rubles × 0.2%) - premiums for insurance against accidents at work and occupational diseases were accrued;

DEBIT 20 CREDIT 69-1-1

305 rub. (10,500 rubles × 2.9%) - contributions for compulsory social insurance have been accrued;

DEBIT 20 CREDIT 69-2

2310 rub. (10,500 rubles × 22%) - contributions to compulsory pension insurance have been accrued;

DEBIT 20 CREDIT 69-3

RUB 535.5 (10,500 rubles × 5.1%) - contributions for compulsory health insurance have been accrued;

DEBIT 70 CREDIT 50-1

9135 rub. (10 500 - 1365) - wages and additional payment for work on a holiday were issued to Ivanov from the cash desk.

Calculation of surcharge for piecework wages

For piecework wages, the surcharge is calculated as follows:

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

She made 12 gloves that day.

Piecework wages are set at Aktiv JSC - 10 rubles. for one glove.

Astakhova's basic salary for November will be:

10 rubles / piece × (1212 pcs. - 12 pcs.) = 12,000 rubles.

Additional payment for work on a holiday:

12 pcs. × 10 rub./pc. × 2 = 240 rubles.

The total amount of wages and additional payments for work on Astakhova's holiday in November of the reporting year will be:

12 000 rub. + 240 rub. = 12,240 rubles.

When calculating personal income tax, Astakhova's salary is not reduced by standard tax deductions.

The organization pays contributions for insurance against accidents at work and occupational diseases at a rate of 0.2%, and contributions for OPS, OSS, OMS - at a rate of 30%.

The accountant of "Asset" must make the postings:

DEBIT 20 CREDIT 70

RUB 12,240 - Astakhova's salary and additional payment for work on a holiday were accrued;

DEBIT 70 CREDIT 68, sub-account "Calculations on personal income tax"

1591 rub. (12,240 rubles × 13%) - personal income tax withheld;

DEBIT 20 CREDIT 69-1-2

RUB 24.48 (RUB 12,240 × 0.2%) - premiums for insurance against accidents at work and occupational diseases were accrued;

DEBIT 20 CREDIT 69-1-1

355 rub. (12,240 rubles × 2.9%) - contributions to compulsory social insurance were accrued;

DEBIT 20 CREDIT 69-2

RUB 2692.8 (12,240 rubles × 22%) - contributions to compulsory pension insurance have been accrued;

DEBIT 20 CREDIT 69-3

624 rub. (12,240 rubles × 5.1%) - contributions for compulsory health insurance have been accrued;

DEBIT 70 CREDIT 50-1

RUB 10,649 (12 240 - 1591) - Astakhova was given from the cash desk salary and additional payment for work on a holiday.

Working conditions on weekends and holidays

Weekly rest and holidays free from work are an inalienable right of employees, but sometimes manufacturing process requires their presence at the workplace on weekends and holidays. According to parts 2 and 4 of Art. 113 of the Labor Code of the Russian Federation, the employer may involve employees in work, subject to their consent and taking into account the opinion of the trade union (if any), if there is a need to perform unforeseen urgent work and the future functioning of the organization depends on it.

In some situations, the consent of employees to work on weekends and holidays is not required - those are listed in Part 3 of Art. 113 of the Labor Code of the Russian Federation:

IMPORTANT! By virtue of Part 7 of Art. 113 of the Labor Code of the Russian Federation, even in such difficult situations, the involvement of disabled people and mothers of young children to work on weekends is permissible only on the condition that this does not affect their state of 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 payment for work on weekends

In case of involvement in work at odd hours, that is, on a legal day off 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 regular wage. At the same time, the employer has the right to establish the amount of payment independently in local acts. 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 work on weekends and holidays. An example is the appeal ruling of the Judicial Collegium for Civil Cases of the Irkutsk Regional Court dated August 10, 2012 in case No. 33-6529/2012. The court refused to satisfy the plaintiff's claims for compensation for weekend work, since in this case the employee's initiative took place. The Judicial Collegium for Civil Cases upheld this decision and confirmed the conclusions of the Kuibyshevsky District Court of Irkutsk.

Payroll for holidays and days off depends on the pay system that the employer uses. Features of each system are described in Art. 153 of the Labor Code of the Russian Federation.

Calculation of wages for weekends and holidays with a piecework wage system

The law requires pieceworkers to be paid on weekends at double rates. Let's bring weekend pay 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 suits during these days. Her earnings for one ready-made suit is 500 rubles.

500 × 7 × 2 = 7000 (rubles)

21,500 + 7,000 = 28,500 (rubles)

Examples of calculation of additional payments in organizations with a tariff system of remuneration

If the company uses a wage rate system, daily and hourly wage rates affect the calculation. Weekend pay is double the base rate. Let's give an example of payroll calculation in an enterprise where daily tariff rates are used.

For example, electrician Ustinov N.D. worked 21 days in January, while he went to work 4 times on holidays: January 2, 3, 4 and 5. The company provides for a daily wage of 1500 rubles.

Salary excluding public holidays:

(21 - 4) × 1500 = 25,500 (rubles)

Additional pay for work on holidays:

4 × 1500 × 2 = 12,000 (rubles)

The total salary of an electrician for January:

12,000 + 25,500 = 37,500 (rubles)

Calculations will look different in a situation where the company uses the hourly rate to determine the size of the salary.

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

The amount of the turner's salary, excluding work on Saturday and Sunday:

Don't know your rights?

(200 - 16) × 200 = 36,800 (rubles)

The next step is to calculate the amount of additional payment for work on weekends:

16 × 200 × 2 = 6400 (rub.)

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

36,800 + 6400 = 43,200 (rubles)

Surcharge on holidays and weekends with a salary calculation system

The amount of salary for work on weekends and holidays for employees working for a 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 the correct payment of labor on weekends and holidays is the daily and hourly rates. The method of their calculation is not defined by law, but in practice several methods are used:

the employee's monthly salary is divided by the norm of work time according to the production calendar;
the amount of the salary for the month is divided by the norm of labor time according to the individual schedule of the employee;
salaries for the year are summed up, and the resulting figure is divided by the rate that the employee must work out during the year.

Examples of payroll when using a salary system at an enterprise

If an employee worked during rest periods in excess of the normal working hours in the current month, his earnings include a double rate for a day or hour of work on weekends and a monthly salary. Let us give an example of the calculation of wages in this case.

For example, the salary of a locksmith P. B. Tkachev is 35,000 rubles. In November, he worked 174 hours, of which 24 he worked on a holiday on November 4, on Saturday and Sunday. The working hours for this month were 150 hours. The actual working time exceeded the norm by 24 hours. The amount of compensation in this case is doubled.

Calculate the hourly rate:

(35,000 × 12) / 1920 = 218.75 (rubles)

24 × 218.75 × 2 = 10,500 (rubles)

35,000 + 10,500 = 45,500 (rubles)

The surcharge is calculated differently if the employee worked on weekends, but the total number of working hours did not exceed the time limit for the 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 Samsonov P.R., working for a salary of 40,000 rubles, worked 150 hours in August, 16 of which fell on Saturday and Sunday. At the same time, within a month, he took 2 days of vacation at his own expense. Thus, he did not exceed the monthly labor norm during this period and is entitled to the payment of a single tariff rate in addition to the salary.

The first step in calculating the salary of employee Samsonov is to determine the hourly rate:

(40,000 × 12) / 1920 = 250 (rubles)

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

16 × 250 = 4000 (rubles)

The total salary of an employee in August will be:

40,000 + 4,000 = 44,000 (rubles)

Getting the job done right on weekends

Decor labor activity on weekends and holidays in writing - the requirement of Art. 113 of the Labor Code of the Russian Federation. This procedure allows you to record the employer's compliance with the requirements of the law, as well as to prove the legitimacy of actions in the event of disagreements between the parties to the employment relationship.

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

name of company;
Full name of the employee;
the text of the consent indicating the dates of the forthcoming work;
employee's signature;
date of drawing up and signing.

Download order form

Another document required for correct design work on weekends, is the order (order) of the head to involve employees in work. The document must contain:

details of the employer;
employee data;
information about the dates of work on weekends and holidays;
reasons for hiring employees.

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

It is better to draw up all the papers in 2 copies, one of which can be taken by the employee, and the other remains with the employer with a mark of familiarization and the signature of the employee.

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

Proper execution of work on weekends and faithful calculation of holidays and days off allows you to minimize conflicts with employees, comply with the principles of fairness in labor relations, and avoid penalties in the event of an inspection of the enterprise by the labor inspectorate.

It might be useful to read: