The Labor Code provides for work with a cumulative record of working time. In practice, not all enterprises use this assumption. As a rule, this is associated with certain difficulties in the calculation. Let us further consider how to keep a summarized record of working time.
goal
Before you figure out how to keep a summary of working hours, you should explain why you need it. In some enterprises, weekly or daily working hours may not be respected. It depends on the specifics of the organization. So, quite often used in organizations is the summarized recording of drivers' working hours. It is introduced so that the duration of labor for a month, quarter, and other periods is not more than established by law. Moreover, the accounting period cannot be more than a year. This is established in Art. 104 shopping mall.
Essence
The accounting of working time with summarized accounting is carried out in accordance with the weekly duration of labor. According to this indicator, the duration of professional activity is established. The summarized accounting of working time with a shift schedule or an incomplete day has its own specifics. For such employees, the optimal duration of labor will be reduced. Thus, if at the enterprise, due to its specifics, it is not possible to establish a schedule according to which people would work 24, 36, 35 or 40 hours, then the scheme of summarized accounting will be more convenient and expedient. The employer must competently organize the labor process. The norm of working time with summarized accounting should be carried out by an employee for a specified period (for example, for a month). The duration of labor (number of hours) per day may be different. The main thing here is that the duration of the period is balanced.
Scheme Introduction
The rules of summarized accounting of working time, according to the provisions of Art. 104 TC, are established by the regulation on the internal labor schedule at the enterprise. There are situations when the organization has developed and approved such an order, but did not use it as unnecessary. However, subsequently such a scheme became necessary. Suppose management decides that the summarized accounting of working time with a shift schedule of employees will be more convenient. How then to bring order into effect? An order acts as a document that makes appropriate changes to the settlement schemes. Before signing it, the head of the enterprise must fulfill the requirements of the 190th article of the Labor Code. In accordance with it, the internal regulations of the organization are approved by agreement with the representative body of employees. This means that changes to them must be discussed with the union. In addition, Art. 22 of the Labor Code requires the manager to conduct familiarization of personnel against signature with all local acts that are directly related to the work of employees. Thus, it is necessary to notify all employees concerned about the innovations.
In what cases should order be introduced?
In some enterprises, accounting of working hours with summarized accounting is mandatory. In particular, this applies to the shift method. Such a requirement was introduced by the 300th article of the Labor Code. According to Art. 297 shift workers call a special form of implementation of the labor process, involving activities outside the place of residence of employees when their daily return home cannot be ensured. It is also recommended to use a summarized record of working hours of drivers operating on a flexible schedule. According to article 102 of the Labor Code, in this case, the length of the working day is established by agreement between the parties. The company must ensure that the employee fulfills the total number of hours for certain periods (week, day, month, etc.). It is advisable to use summarized accounting for shift work. Such a schedule is explained in Art. 103 shopping mall. It is introduced in cases where the duration of the production process is longer than the duration of the permitted daily work. This schedule is also used to more efficient operation of equipment, increase the number of manufactured goods or services. This mode is typical for industrial enterprises, housing and communal services organizations, trading companies and catering companies.
Payment with cumulative time tracking
The salary accrual scheme for employees has a number of nuances. If the company uses time tracking with summarized accounting, it means that the working conditions in such an organization deviate from the traditional ones. So, it can be a systematic involvement of people on holidays and weekends, at night, etc. As a rule, higher tariff rates are set for such employees. The company thus compensates for deviations from the usual schedule. However, a higher salary does not relieve the employer of the obligation to pay for labor in "extreme" conditions, according to the requirements of the Labor Code. The specific amount of remuneration in one case or another, as well as the entire settlement system, are formulated in a collective agreement, established by other local acts and prescribed directly in the contract. Such an order is contained in Art. 135 shopping mall.
Overtime hours with cumulative time attendance
An explanation is given in the 99th article of the TC. Overtime is considered work carried out in excess of the established (usual) number of hours for a specific period. Moreover, their number should not be more than 4 for two consecutive weeks and 120 hours per year for each person. The procedure in accordance with which the calculation is carried out is established by Article 152 of the Customs Code. Overtime with a cumulative accounting of working time is compensated for the first 2 hours no less than one and a half times, for the next - no less than double. Local acts, labor or collective agreements may establish specific remuneration amounts. With the consent of the employee , overtime payments may not be made when summing up work time. In this case, the employee is given the opportunity to use additional periods of rest. Their duration should not be less than the hours worked overtime.
Calculation Method
It is generally not difficult to set overtime hours with summarized accounting of working hours. Within a specific period, the duration of the professional activity of an employee should not be more than optimal. Everything worked out above this norm is considered, therefore, overtime. Nevertheless, in some cases, problems may arise in the calculation. In accordance with the law, the initial 2 hours of the total number of overtime are paid at one and a half tariffs, all others - at double. Moreover, it does not matter exactly when they took place: on one day or during the entire period. This technique is based on the provisions of the TC. However, it does not reflect real circumstances. So, when establishing the maximum accounting period per year, upon its completion, an employee may accumulate a sufficiently large number of hours that have been worked overtime. In practice, a slightly different approach to calculation is used. The rate of one and a half hours is paid for the number of overtime hours, which is no more than an average of two hours for each day in the period. The rest is compensated in double size. This technique seems more logical. The fact is that it is not possible to establish the number of overtime hours relative to specific working days, because in accordance with the rules of summarized accounting, processing of one day can be compensated by a shortage of another. But the provisions of Article 152 of the LC indicate the illegality of this approach.
Holidays and weekends
How is work time accounting carried out with cumulative accounting in such cases? When calculating rewards for activities on holidays and weekends, difficulties often arise. So, specialists, considering calculation schemes, use the following approach. If the schedule does not indicate processing, then it takes into account that work on a holiday, Saturday and Sunday can be offset by rest on weekdays. But there is a point of view of the legislator. In such cases, it cannot be said that it can be compensated by rest on weekdays. This is due to the fact that there is not a planned schedule, but processing. In the case of cumulative accounting of working hours, as in general cases, compensation should be doubled. There is no direct indication of this in the TC. In this regard, some accountants believe that the general procedure does not apply to the summarized accounting of working time. The subtleties of legislation in this case are explained by various bodies. In particular, the absence of a reservation in Article 152 of the Labor Code regarding summarized accounting actually means that double payment is applied to it. Another nuance should also be mentioned. According to the law, there is an additional basis for establishing increased pay - overtime work. Many experts are interested in whether it is possible to increase remuneration under two conditions at once? In one of the decisions of the Armed Forces, a clear negative answer was given to this. Payment is carried out only for a non-working day (holiday / day off), and overtime is not compensated in this case.
Payment
Consider a clearly summarized accounting of working time - an example of accrual of remuneration. The company has a period of one month. In January 2011, the employee worked out 13 shifts, each of which was 10 hours. One of them was for a holiday. There were no night hours. Tariff rate 230 r / h. To calculate the salary for January, it is necessary to determine the remuneration for work according to the norm: 120 h x 230 p. = 27,600 p.
Next, the calculation for overtime is carried out. Since it coincided with the holiday, calculations are made at a double rate: 230 p. x 10 h x 2 = 4,600 p.
Additional charges in this case are not carried out. Thus, the total amount receivable: 4600 + 27 600 = 32 200 p.
A special case
In the accounting period, there may be a flaw. This means that the employee was less involved than expected. Such a situation can arise both through the fault of the employer and the employee himself. Each circumstance has its own calculation. So, if non-fulfillment of labor standards and official duties arose due to the fault of the employer, then payment for work is carried out in an amount not less than the average salary, which is calculated in proportion to the actual time worked. Such an order contains the 155th article of the Labor Code. Thus, if the employee has not worked the hours due to the fault of the employer, then he will receive his salary in accordance with the normal amount of working time. Another procedure is established for cases in which the employee is guilty. In this case, the law provides for valid and disrespectful reasons for missing work. So, in case of illness, vacation, and for other similar circumstances, the employee is charged the average salary. If the reasons are disrespectful, then payment is not made at all.
How to count if the period is more than 1 month?
Experts have developed a calculation technique that meets the requirements of the law and reflects the real situation at the enterprise (takes into account the specifics of the work). When calculating the salary for each month, the accountant should take into account the actual period in which the employee was involved in the organization within a particular month. Each hour is paid in a single amount. When summarizing the entire period, overtime hours will be revealed. In general, for the first 2 half of the bet is set, for all others - one. The accountant thus uses the coefficient. 0.5 and 1. They show that all hours actually worked for the accounting period have already been compensated in a single size.
Task
Consider another example. To account for the employee’s working hours, a summarized procedure is established. The quarter is the reporting period. Tariff rate of an employee is 200 rubles per hour. The normal number of hours for a forty-hour week in the first quarter was 454. The employee, in addition, had to replace another employee due to his illness. Thus, in the first quarter, 641 hours were worked out:
- 198 - in January (when laid 136);
- 231 - in February (with the norm of 151);
- 212 - in March (with the established 167).
Thus, the number of overtime hours: 641 - 454 = 187.
An employee in each accounting month received a salary according to the actually worked out time. In this regard, periods beyond the established ones are compensated in a smaller amount. For the first 2 hours of processing, the payment will be as follows: 0.5 x 200 r / h x 2 h = 200 r.
The remaining 185 hours (187 - 2) are paid in a single amount: 185 hours x 200 rubles / hour x 1.0 = 37,000 rubles.
As a result, along with the March salary, the employee will receive remuneration for overtime hours in the first quarter. The salary for this month is calculated in accordance with the actual amount: 212 hours x 200 rubles / hour = 42,200 rubles.
Off-schedule salary calculation
A summarized accounting has been introduced for an employee of an enterprise. The reporting period is a month. The salary of an employee is 18 thousand rubles. According to the production calendar, with a week at 40 hours, 151 is the optimal number of hours. In February, the employee worked for 161 hours. Eight of them were off schedule and fell on February 23 (holiday). The collective agreement provides for additional compensation for activities on weekends and holidays in double size and payment for overtime according to the general rule of the Labor Code. The average hourly earnings of an employee will be: 18 thousand rubles. / 151 hours = 119.21 p./h.
In accordance with the actual amount of time worked, the salary for February is: 119.21 p. / H x 161 hours = 19 192.81 p.
Compensation for work on a holiday is: 119.21 x 8 h x 1.0 = 953.68 p.
The number of hours overtime is determined minus the first two hours worked on holiday outside the schedule: 161 - 151 - 8 = 2.
The first 2 hours are compensated in one and a half size. But the single was already taken into account when calculating the actual hours worked. Therefore: 119.21 x 2 hours x 0.5 = 119.21 p.
Thus, in February the employee will receive: 19 192.81 p. + 119.21 p. + 953.68 p. = 20 265.70 p.
Calculation within the chart
Take the conditions of the previous example. Suppose that 8 hours were worked out according to the shift schedule, there was no work beyond the limit. The collective agreement states that compensation for attracting an employee on a holiday is calculated in double size. Overtime hours are paid - for the first 2 at one and a half, for the next - at a double rate. Since the employee was involved in the enterprise for the entire prescribed period, he will receive a full salary of 18 thousand rubles. To calculate the payment for the holiday hours, you need to determine the average hourly earnings. As in the previous case, it will be 119.21 p./h. Compensation for the holiday: 119.21 x 1.0 x 8 hours = 953.68 p.
As a result, payment for February will be equal to: 18 thousand rubles. + 953.68 p. = 18 953. 68 p.
The procedure for calculating nightly
In the 96th article of the TC, the interval from 22.00 to 6.00 is recognized as a night one. For each hour of this work, the employee is entitled to higher pay in comparison with traditional working conditions. This is established in the first part of Article 154 of the Code. For a number of professions, the sizes of additional rewards are officially set. So, for example, for employees of healthcare institutions night work is compensated in the amount of 50% of the salary / rate for each hour. However, this requirement applies to state and municipal medical institutions. For employees of commercial enterprises, the surcharge and its size is determined in agreement with the employer.
Accrual scheme
The hospital approved a summary of the time. According to the collective agreement, the involvement of employees at night is compensated by him in the amount of 50%. The reporting period is a month. The doctor’s hourly rate is 100 r / h. In February, an employee performed his duties for 161 hours, of which 15 hours at night. The optimal number of hours for this month is 151. Let us calculate the salary for February. , , : 161 - 151 = 10 .
: 161 100 ./ = 16 100 .
2 : 100 ./ 2 0.5 = 100 .
0.5 ( / ). 8 (10 - 2) : 8 100 ./ 1.0 = 800 .
, 1.0. : 100 ./ 15 50% = 750 .
, : 16 100 . + 800 . + 100 . + 750 . = 17 750 .
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Conclusion
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