Not every citizen has a rest on weekends or holidays. What does the Code of Labor and Labor Law say about this? What are the advantages and disadvantages of working at the weekend? All this will be discussed in the article.
What days are holidays or weekends?
Before starting to analyze the conditions for attracting citizens to work on weekends, it is necessary, in fact, to identify these very days off. The first thing worth noting: weekends should be established by the rules of the internal labor schedule. This article is regulated by article 111 of the Labor Code of the Russian Federation. The point is that Saturday and Sunday should not be considered weekend days. Non-working days are set separately for each organization.
But things are completely different with the holidays. These days are one for all citizens. Therefore, it will be problematic to call a citizen to work on such days. The list of holidays is established by article 112 of the Labor Code of the Russian Federation, and it looks like this:
- holidays in January (1-8 day);
- February 23 and March 8;
- May holidays (May 1 and 9);
- Day of Russia and Day of National Unity.
Mandatory exit to work
All items about the need to go to work even on holidays, as a rule, are fixed in the employment contract. They are about a number of cases where the consent of the employee is not required. What exactly is included here?
- emergency cases: emergencies, accidents, accidents, etc .;
- disaster prevention;
- emergency, unforeseen circumstances - natural or man-made.
In addition, people working must:
- in organizations operating continuously;
- in organizations providing various services to the public;
- in repair, construction or loading areas of work.
Above were identified the main situations when a citizen can wait for work on a weekend (holiday) day. At the same time, any employer should remember about the ban on engaging pregnant and underage people on weekends.
Registration of employee consent
Now itโs worthwhile to talk about situations when the employer still has to ask the employee for permission. Consent must be given in writing in accordance with article 113 of the Labor Code of the Russian Federation. What specific situations are we talking about? In fact, all cases cannot be listed. However, examples can still be cited. So, consent must be required from accountants who are required to conduct calculations and payroll on holidays; with doctors and paramedics who are required to work on non-working days, etc. Moreover, the compulsory execution of consent is required from the following persons:
- workers with disabilities;
- women with children under the age of three;
- a parent raising a child alone who has not reached the age of five;
- guardians of children under five;
- employees with children with disabilities;
- pregnant employees and representatives of some other categories of citizens.
What should a sample work order look like on a holiday? This will be described later.
Employee consent
According to what rules and regulations should an employee consent to work on weekends? The first thing worth noting is the ability to draw up an agreement as a separate document or as a special notice. There are no unified samples of any kind, and therefore each individual organization is able to draw up a work schedule on holidays according to its own rules. However, any notice should indicate the following points:
- date of entry to work;
- the reason for engaging in labor activity;
- last names and first names of the required employees;
- the fact of familiarization of employees with the notification, as well as the facts of consent or refusal of employees;
- the wage form chosen by the employee for work or the form of compensation.
All these points are regulated by a special Code of Labor Laws (Labor Code of the Russian Federation). It is also worth talking about some features of going to work on weekends or holidays.
Out of employees to work on non-working days
A sample work order on a holiday is far from the only form of calling employees to work. It is much more important to get written consent from employees. If the organization is small, then workers can simply sign on an order or notice. And what does the algorithm of actions look like in larger organizations and firms? It is worth noting the following:
- the employer determines the reasons for the need to go to work for employees on non-working days;
- the employer develops all the necessary written agreements and notifications;
- the supervisor justifies the need to go to work, designates a specific labor time and place (a note, as well as the work schedule on holidays should be agreed with the trade union committee);
- in the form of a receipt, employees give their agreement to work on non-working days;
- a full-fledged order is issued, on which each involved employee leaves his signature.
Thus, shift work during the holidays cannot be arranged simply and simultaneously. This is a rather long and complicated process, requiring a lot of effort and time.
Payment procedure for non-working days
The question of how to fill out a sample work order on a holiday can be considered closed. And what must be said about the payment of labor activity on non-working days? Article 153 of the Labor Code of the Russian Federation enshrines two main points:
- payment must be made no less than double the standard amount;
- payment must be made in a single amount, while an additional day of rest should be allocated.
Each employer is obliged to remember these two provisions, and therefore he should be prepared to pay a higher amount to employees on non-working days. At the same time, each leader can set the amount of payment independently: someone in a triple size, someone in an even larger amount. All figures must be provided for in the employment contract.
Calculation of payment for non-working days
As mentioned above, the Labor Code establishes two options for compensation for work on holidays or weekends. The first option is to provide an additional day off, the second is the absence of such a day. In accordance with these two options, further calculation of financial payments is ongoing. The following payment options are available:
- Piecework payment system with no extra day off. Payments are calculated at least at double piecework rates.
- Time-based payment system without extra days off. Payments are calculated at no less than a double hourly rate.
- Piecework payment system with an additional day off. Financial payments are made according to single piecework calculations.
- Time-based payment system without an extra day off. Payroll is based on a single clock system.
Such a system should operate regardless of organization or time: whether it is holidays in January, in May, etc.
Pay system
Above, the main payments were indicated to persons working in jobs with a time or piecework pay system. And what about the most common salary system? Here you can also make a certain classification. It will look like this:
- The working hours for one specific month are exceeded, and an additional day off is not provided. In this case, the calculation of the payment will occur at least at a single rate - day or night, which will be charged on top of the main salary.
- Monthly hours have been exceeded, but management provides an additional day off. The salary will be the usual, you will not have to wait for additional charges.
- The norm of working hours for a month is not exceeded, an additional day off is not provided. Calculation of payments should be made at least at a double rate on top of the salary.
- The norm of working hours per month is not exceeded, an additional day off is provided. There should be a single rate calculation on top of the salary.
Any work on a holiday is paid according to the system presented above. This is evidenced by the Russian Labor Code.
Taxes and Contributions
It is worth mentioning such an important point as the calculation of contributions and tax fees from the total amount of payments on holidays and weekends. How does this happen? Are there any exceptions?
Any additional employee benefits are part of their salary. And therefore, tax fees are held according to the standard system. Both Tax and Labor Codes confirm this. Any amounts paid for the performance of labor duties on non-working days are included in the personal income tax in the general manner. They are also subject to various insurance contributions (FSS, FFOMS, PFR, etc.). In addition, the amounts should be included in the costs of the โclassicโ income tax.
Registration of payments for non-working days
Having dealt with what constitutes a sample order of work on a holiday, as well as presenting the main classification for payments, it is necessary to talk about the design of additional charges.
The first and most basic thing an employer should know is the need to account for all additional payments. Any additional expenses for workers must be properly executed and entered in tax, pension and other lists. Regulates similar provisions and the Labor Code.
Weekends and holidays are also recorded in the general work schedule, all of them must be officially confirmed. Any employer who pays salary "in an envelope" violates the law and substitutes his own employees. Employees, on the other hand, must seek โtransparentโ payments made out in all necessary instances.