First 2 hours of work. Overtime work

Overtime is defined in article 99 of the Labor Code. According to this article, overtime is considered to be work performed by an employee at the initiative of the employer outside the established working hours: daily work (shift), and with the summarized accounting of working hours - in excess of the normal number of working hours for the accounting period. At the same time, the duration of overtime work should not exceed 4 hours for each employee for two consecutive days and 120 hours per year. Work on weekends or holidays is not considered overtime. Therefore, the number of hours worked on these days is not taken into account when calculating the specified restriction.

Simply put, an employee can work, for example, 130 hours in excess of the normal working time. Of these, 120 overtime and 10 on a weekend or holiday. In this case, there will be no violation of labor laws.

The procedure for paying for overtime work is established by Article 152 of the Labor Code. This article provides that overtime work is paid:

For the first two hours - in one and a half size;

For the next hours - in double size.

Obviously, the increased pay is calculated based on the hourly, daily wage rate or salary of the employee. Although there is no direct indication of this in the Labor Code. Since the Code establishes a limit on overtime work (no more than 4 hours for 2 consecutive days), the calculation of the additional payment should be made based on the employee's hourly rate. Including for those employees who have a daily tariff rate or salary. At the same time, other payments accrued to the employee should not be taken into account when calculating the additional payment for overtime work.

Expert opinion

We consider it necessary, when calculating payment for overtime work, to use by analogy the rules established in Article 153 of the Labor Code for the case of payment for work on weekends and non-working days. holidays. These rules are such that for employees receiving a salary, the hourly (daily) rate calculated from the salary is taken as the basis for calculating.

The belief in this is based on the position of the Supreme Court of the Russian Federation, set out in its decision of June 21, 2007 No. GKPI07-516. As the court noted, in Article 153 of the Labor Code, which regulates one of the cases of remuneration in conditions that deviate from normal (work on weekends and non-working holidays), it is stipulated that daily or hourly rate(part of the salary for a day or hour of work). For this reason, according to the court, it is untenable to assert that in order to pay for overtime work, which is also one of the cases of remuneration in conditions that deviate from normal, all types of payments provided for by the remuneration system used in the organization should be taken into account. Therefore, each hour of overtime work must be paid at the hourly rate, excluding compensation and incentive payments, multiplied by at least 1.5 and 2, respectively.

N. Verkhova, expert of the legal consulting service GARANT,

A. Kikinskaya, Reviewer of the Legal Consulting Service GARANT

As with most other payments in favor of an employee, the Code establishes only minimum size surcharges. In the employment contract with the employee or in the regulation on remuneration, it can also be determined in large amounts. Instead of increased pay, overtime work may be compensated by providing additional rest time. This time cannot be less than overtime.

Example

Salyut CJSC has a five-day 40-hour work week (8 hours a day) with two days off (Saturday and Sunday). According to production calendar The number of working days in the current year was:

The regulation on remuneration adopted by the company establishes that overtime work of an employee is paid in the manner prescribed by the Labor Code: the first 2 hours at one and a half, and the next - at a double rate.

Situation 1

An employee of the company, Ivanov, has a daily tariff rate of 1,800 rubles per day. However, it worked perfectly:

In January - 12 days (4 days - vacation at your own expense);

In March - 21.25 days (including 2 hours overtime).

Ivanov's hourly rate will be:

1800 rub./day : 8 hours = 225 rubles/hour

For January:

1800 rub./day × 12 days = 21,600 rubles;

For February:

1800 rub./day × 20 days + 225 rubles/hour × 2 hours × 1.5 + 225 rubles/hour × 2 hours × 2 = 37,575 rubles;

For March:

1800 rub./day × 21 days + 225 rubles / h × 2 hours × 1.5 = 38,475 rubles.

Situation 2

The company's employee Ivanov has an hourly rate of 225 rubles per hour. In doing so, he worked:

In January - 96 hours;

In March - 169 hours (including 2 hours overtime).

Wage Ivanov will be:

For January:

225 rubles/hour × 96 hours = 21,600 rubles;

For February:

225 rubles/hour x (163 hours - 4 hours) + 225 rubles/hour × 2 hours × 1.5 + 225 rubles/hour × 2 hours × 2 = 37,350 rubles;

For March:

225 rubles / hour × (169 hours - 2 hours) + 225 rubles / hour × 2 hours × 1.5 = 38,250 rubles.

You can determine the hourly rate of an employee on a salary:

Based on the salary divided by the number of working hours according to the production calendar in the month for which the surcharge is charged;

Based on salary divided by the average number of monthly hours worked per year*.

* letters of the Ministry of Labor of Russia dated 09.07.2002 No. 1202-21, Rostrud dated 09.28.2011 No. 2822-6-1

The specific procedure for calculating the hourly wage rate of an employee on a salary is fixed in an employment contract with an employee or in the regulation on remuneration adopted by the company.

Example

Salyut CJSC has a five-day 40-hour work week with two days off (Saturday and Sunday). According to the production calendar, the number of working days in the current year was:

In January - 16 days (128 hours);

February - 20 days (159 hours);

March has 21 days (167 hours).

An employee of the company Ivanov was given a salary of 40,000 rubles. In doing so, he worked:

In January - 16 days, or 128 hours (without deviations from normal working conditions);

In March - 21.25 days, or 169 hours (including 2 hours of overtime).

Situation 1

The regulation on remuneration establishes that the hourly rate is calculated on the basis of the salary divided by the number of working hours of the corresponding month according to the production calendar. In this situation, Ivanov will receive 40,000 rubles in January. In the remaining months of the quarter:

In February:

40 000 rub. + 40 000 rub. : 159 h × 2 h × 1.5 + 40,000 rubles. : 159 h × 2 h × 2 = 41,761 rubles;

In March:

40 000 rub. + 40 000 rub. : 167 h × 2 h × 1.5 = 40,719 rubles.

Situation 2

The regulation on remuneration establishes that the hourly rate is calculated on the basis of the average monthly number of working hours per year. The number of working hours in the current year is 1986.

The average monthly working hours will be:

1986 h: 12 months = 165.5 hours

The hourly rate will be:

40 000 rub. : 165.5 h \u003d 241.69 rubles / h.

In this situation, Ivanov will receive 40,000 rubles in January. In the remaining months of the quarter:

In February:

40 000 rub. + 241.69 rubles/hour × 2 hours × 1.5 + 241.69 rubles/hour × 2 hours × 2 = 41,692 rubles;

In March:

40 000 rub. + 241.69 rubles / h × 2 hours × 1.5 = 40,725 rubles.

With the summarized accounting of working time, based on the definition of overtime work, the number of hours of processing is determined after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for all other hours, regardless of their number and the period when they were worked, at least double the amount. This point of view is shared by the Ministry of Health and Social Development of Russia*.

* letter of the Ministry of Health and Social Development of Russia dated August 31, 2009 No. 22-2-3363

Accordingly, it is possible to determine the number of overtime hours of employees with summarized accounting only at the end of the accounting period. Its duration (month, quarter, year) does not matter.

Example

In relation to the employee of CJSC "Salyut" Ivanov, a quarter is summarized with the accounting period. Normal for this category of workers is a 40-hour work week.

Normal working hours for the 1st quarter of the current year (57 working days according to the production calendar and a reduction in working hours by 1 hour in two pre-holiday days) will be:

40 h: 5 days × 57 days – 2 hours = 454 hours.

Suppose that Ivanov's work is paid based on the hourly wage rate - 225 rubles per hour. In the first quarter, he worked 462 hours (including 8 hours of overtime).

For overtime work, he is entitled to an additional payment in the amount of:

225 rubles/hour × 2 hours × 1.5 + 225 rubles/hour × 6 hours × 2 = 3375 rubles

For the first quarter, he will be credited with total amount:

225 rub./h × 454 h + 3375 rub. = 105,525 rubles.

The Labor Code does not establish the procedure for paying overtime for piecework workers. In this case, it can be paid according to the same principles as work on a weekend or holiday. That is, the first two hours of overtime work at one and a half, and the subsequent hours at double piece rates. If it cannot be made during the overtime period, then the additional payment to the pieceworker can be calculated according to the formula:

Example

Ivanov, a worker at Salyut CJSC, works on a piecework wage system. According to the regulation on remuneration adopted in the company, overtime work is paid at one and a half and double (for the first 2 hours and subsequent hours of work, respectively) tariff rates or piece rates.

Situation 1

The piece rate is 80 rubles. for a unit finished products, production rate - 3 units / h. In March, Ivanov produced 525 units of finished goods, including 24 units as a result of overtime work (6 units in the first 2 hours and 18 units in the next 6 hours).

His salary for March will be:

(525 units - 24 units) × 80 rubles / unit + 6 units × 80 rubles/unit × 1.5 + 18 units × 80 rubles/unit × 2 = 43,680 rubles.

Situation 2

The piece rate is 4000 rubles. per unit of finished product. At the same time, Ivanov produced 8 units of finished products in March. The number of hours worked by Ivanov in March is 167. The number of hours worked by Ivanov overtime is 8.

For manufactured products, Ivanov should be credited with:

8 units × 4000 rub. = 32,000 rubles.

For overtime work, he will be paid an additional payment in the amount of:

8 units × 4000 rub. : 167 h × 2 h × 50% + 8 units × 4000 rub. : 167 h × 6 h × 100% = 1342 rubles.

Ivanov's total salary will be:

32,000 + 1342 = 33,342 rubles

Labor law distinguishes between two types of work that can be carried out outside normal working hours. Thus, overtime work is regulated by article 99 of the Labor Code, and work in irregular working hours - by article 101 of the Code. Therefore, if an employee works on an irregular working day, he is not charged extra pay for overtime work (it is not considered such). A similar point of view is shared by Rostrud*. According to this agency, “the code does not recognize overtime overtime, which must comply with certain guarantees (for example, limiting hours of work, additional charges), and Art. 97 of the Code, which delimits the possibility of processing into two cases (for overtime work; for work in irregular working hours), in fact, confirms this. In other words, for work in the irregular working hours, compensation is provided only in the form of additional leave, the duration of which is determined collective agreement or internal labor regulations and cannot be less than three calendar days.

Based on materials from the reference book "Salary and other payments to employees"
edited by V. Vereshchaka

home » Remuneration » Payment for overtime Work that is performed in excess of the established working hours is called overtime and is subject to payment in a special manner. In the article, we will analyze how overtime hours are paid in various cases: with a summarized accounting of working time, with shift schedule work, with a salary and a 40-hour work week. Each case is supported by an example of calculation in numbers. Overtime work is carried out only after the employer's initiative is expressed to fulfill it, in some cases the mandatory consent of the employee is required, sometimes it is not necessary and the employee is obliged to leave in any case. Not everyone can be involved in recycling. Features and step by step order actions of the employer when engaging in such work, read the article: The procedure for engaging in overtime work - step by step instructions.

Overtime pay

For 3 hours worked overtime, they earned:

  • Petrov - 547.95 rubles. (182.65 rubles / h x 3 h),
  • Sidorov - 913.25 rubles. (182.65 rubles/hour x 2 hours x 1.5 + 182.65 rubles/hour x 1 hour x 2).

Consider how to calculate overtime for a pieceworker. Example On August 3, 2015, a worker-pieceworker worked overtime for 3 hours, during which time he produced 5 parts: in the first hour - 2 pieces, in the next 2 hours - 3 pieces. Each detail is paid in the amount of 500 rubles. Overtime work in the organization is paid for the first 2 hours at a rate of one and a half, for subsequent hours - at a double rate.

For overtime worked, the pieceworker will receive: 4,500 rubles. (500 rubles/piece x 2 pieces x 1.5 + 500 rubles/piece x 3 pieces x 2).

Overtime payment according to the Labor Code of the Russian Federation 2017

Thus, employers will be able to take into account in the "profitable" base the costs of paying for services for organizing tourism, sanatorium treatment and recreation in Russia for employees and their families (parents, spouses and children).< … Сверьте зарплаты работников с новым МРОТ С 01.05.2018 размер федерального МРОТ составит 11 163 рубля, что на 1 674 рубля больше, чем сейчас. А это значит, что работодатели, оплачивающие труд своих работников по минималке, должны с 1 мая поднять им зарплаты.
< … Неявка на работу – не всегда прогул Работник заболел, но не предупредил об этом работодателя и не выходит на связь. Может ли работодатель в подобной ситуации засчитать работнику прогул со всеми вытекающими последствиями? < …

Online journal for an accountant

The Ministry of Health recommends determining the hourly tariff rate by dividing the employee's salary by the average monthly number of working hours, depending on the established duration working week in hours. At the same time, the average monthly number of working hours is calculated by dividing the annual norm of working hours in hours by 12. According to the production calendar for 2015, the average monthly number of working hours will be:

  • with a 40-hour working week - 164.25 hours (1971 hours: 12 months);
  • with a 36-hour working week - 147.78 hours (1773.4 hours: 12 months);
  • with a 24-hour working week - 98.38 hours (1180.6 hours: 12 months).

This calculation is beneficial because an employee can receive the same pay for overtime work performed in different months.
Let us give examples of calculating the hourly tariff rate. Example An employee's salary is 50,000 rubles.
If such an order is not established, then the cost of an hour is equal to the salary divided by the number of standard hours in the accounting month according to the production calendar. With a total accounting period of more than one month, it is necessary to determine the average cost of an hour for the entire period (for example, salary income for a quarter divided by the rate of hours for a specified quarter). The calculation of overtime must be made from the resulting cost per hour.


What are the rules for overtime pay for shift work? Consider how overtime is paid for shift work. If a worker works in shifts, his wages may be calculated using either hourly rates or wages. In the first case, the calculation is as follows: the number of hours worked for a certain period is multiplied by the established rate.

We pay overtime correctly

In 2015, with a 36-hour working week, the average monthly number of working hours will be: 147.78 hours (1773.4 hours: 12 months). The hourly wage rate of an employee: 50,000: 147.78 = 338.34 rubles. And here is another situation when an employee works part-time.


Info

Example An employee is assigned a part-time job of four hours. The manager asked me to work an additional four hours. Thus, the working day of the employee was eight hours.


Time outside the established period is considered overtime work, which is paid according to labor legislation. When summarizing working time, one should be guided by clause 5.5 of the “Recommendations on the use of flexible working time regimes at enterprises, institutions and organizations of sectors of the national economy” (approved by the Decree of the USSR State Labor Committee No. 162, All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985) - part that does not contradict the Labor Code of the Russian Federation.

All about overtime pay in 2018

The Labor Code regulates overtime work, the procedure for its accounting and payment. For hours worked in excess of the norm in the reporting period, remuneration is made at an increased rate. An alternative option is to give the employee time off.

It is necessary to focus on daily processing, and in case of summarized accounting - on the result of working out for a month or another accounting period. Subscribe to the accounting channel in Yandex Zen!

  • 1 How to arrange processing
  • 2 Rules for calculating extra pay for overtime hours
  • 3 Calculation algorithm in practice

How to arrange processing Work time standards are approved by the Labor Code in Art. 91. Normal working time is 40 hours per week (in some cases 36 hours).

Payment for overtime work according to the Labor Code of the Russian Federation in 2018 is made within 120 hours a year.
Overtime pay: The first hours of overtime (the first two hours) must be paid one and a half times more than normal working hours. Subsequent overtime hours are paid more expensive - at least twice. Higher rates can be set by the employer and fixed in:

  • labor or collective agreement;
  • local regulation.

If a company has the financial ability to set higher rates for overtime than those set by the Labor Code, it is important that such rates apply to all employees equally.
Establishing increased rates only for a certain category can be regarded as discrimination. How is processing paid according to the Labor Code on holidays? Hours worked by an employee on holidays or his day off are considered hours worked on rest days.

How is overtime paid for the first 2 hours?

Time worked overtime must be reflected in the time sheet (for example, in the form No. T-12 or No. T-13, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1). Overtime hours in the timesheet should be marked with the letter code "C" or the digital "04", under which the number of hours of processing is indicated. Examples of overtime work The duration of overtime work is considered differently in cases where a person works in shifts or in a normal 8-hour day.
Example An accountant has a five-day working week and an eight-hour working day from 9.00 to 18.00 (with a lunch break from 13.00 to 14.00). The manager asked the accountant to stay until 20.00 to prepare a report for him. The time interval from 18.00 to 20.00 in this case is overtime work. Consider an example where a company keeps a summary record of an employee's working time.
The judges of the Supreme Court tried to clarify (Decision No. GKPI07-516 dated June 21, 2007). They told me how to pay for overtime. The order is this:

  • pieceworkers - for the first two hours at least one and a half piece rates, and for subsequent hours - at least double;
  • employees whose work is paid at daily or hourly tariff rates - in the amount of one and a half daily or hourly tariff rates for the first two hours, and for the following hours - in the amount of a double daily or hourly tariff rate;
  • salaried employees - in the amount of one and a half hourly rate (part of the salary for a day or hour of work) in excess of the salary for the first two hours of work, for subsequent hours - at a double hourly rate in excess of the salary.

But it is necessary to distinguish between overtime work and work on weekends and holidays.

Attention

Do I need to issue an order? Many business leaders are interested in whether an order is needed to pay overtime. There is no indication in the Labor Code of the Russian Federation that the registration of overtime work requires the issuance of a separate order by the head. The main requirement is the written consent of the employee to work in excess of the norm.


An exception is the cases listed in Part 3 of Art. 99 of the Labor Code of the Russian Federation. The consent of the employee may not be asked if:
  • it is necessary to prevent an accident or natural disaster;
  • eliminate the breakdown that interferes with the water supply of the enterprise, lighting, communications, transport and other communications;
  • in case of emergency or the introduction of martial law, etc.

Although in the above cases written agreement there is no need for an employee to work in excess of the norm, his processing must be formalized and paid.
And the following category of persons cannot be involved in processing in any case:

  • workers under 18 years of age (except for some creative workers and athletes);
  • employees during the term of the apprenticeship contract;
  • pregnant women;
  • other employees when it is not allowed by law (for example, for medical contraindications).

The employee must be familiarized with the order under the signature. Payment for overtime work according to the Labor Code of the Russian Federation 2017 Work for processing can be compensated in two ways:

  • providing additional rest time;
  • or payment at an increased rate (only minimum rates are set, and management, in turn, has the right to approve higher rates).

It is up to the employee to decide which of these two compensation options to choose.

Normal working hours for the 1st quarter of the current year (57 working days according to the production calendar and a reduction in working hours by 1 hour on two pre-holiday days) will be: 40 hours: 5 days. × 57 days - 2 hours \u003d 454 hours. Let's assume that Ivanov's work is paid based on the hourly wage rate - 225 rubles / hour. In the first quarter, he worked 462 hours (including 8 hours of overtime). For overtime work, he is entitled to an additional payment in the amount of: 225 rubles / hour × 2 hours × 1.5 + 225 rubles / hour × 6 hours × 2 = 3375 rubles. For the first quarter, he will receive wages in the total amount: 225 rubles / hour × 454 hours + 3375 rubles. = 105,525 rubles. The Labor Code does not establish the procedure for paying overtime for piecework workers. In this case, it can be paid according to the same principles as work on a weekend or holiday.

Overtime payment according to the Labor Code of the Russian Federation 2017

Ivanov's salary will be: - for January: 225 rubles per hour × 96 hours = 21,600 rubles; - for February: 225 rubles / hour x (163 hours - 4 hours) + 225 rubles / hour × 2 hours × 1.5 + 225 rubles / hour × 2 hours × 2 \u003d 37,350 rubles; - for March: 225 rubles / hour × (169 hours - 2 hours) + 225 rubles / hour × 2 hours × 1.5 \u003d 38,250 rubles. You can determine the hourly rate of an employee on a salary: - based on the salary divided by the number of working hours according to the production calendar in the month for which the surcharge is charged; - Based on the salary divided by the average monthly number of working hours per year *. * letters of the Ministry of Labor of Russia dated 09.07.2002 No. 1202-21, Rostrud of 09.28.2011 No. 2822-6-1 Example ZAO Salyut has a five-day 40-hour work week with two days off (Saturday and Sunday).

Article 152. Payment for overtime work

Employers may set a higher rate of pay at night. If work at night turns out to be overtime, it will have to be paid at the rate of one and a half for the first two hours and doubly for the next. However, the coefficients do not multiply: you should not multiply the amount of earnings by 1.5 or 2, and then multiply by another 20%.

The amount of extra pay for night hours is calculated separately, and overtime is calculated separately. After that, the amounts are added up. Example: Mitrofanov V.I. worked overtime 2 hours at night. He earns 210 rubles per hour. Surcharge for night work at the enterprise is a minimum of 20% of earnings.
The payment for such work is calculated as follows: (210 rubles * 1.5 * 2) + (210 rubles * 20%) \u003d 630 rubles. + 42 rubles. = 672 rubles, of which 630 rubles are overtime, and 42 rubles are night hours.

How is overtime paid?

Attention

Total: 377, 376 rubles. + 503, 144 rubles. = 880, 504 rubles. February 20: first two hours: 125.786 * 1.5 * 2 hours. = 377, 376 rubles. next hour of work: 125, 786 * 2 * 1 hour. = 251, 572 rubles. Total: 377, 376 rubles. + 251, 572 rubles. = 628, 948 rubles. 3. In total for 7 hours of overtime work, the employee is entitled to: 880, 504 rubles.


+ 628, 948 rubles. = 1 509, 452 rubles.

Important

If, in relation to this situation, we use the second method of calculating the hourly rate of an employee, then we will get the following: 1. Determine the average monthly number of working hours in 2008. 1993 hours (number of working hours in 2008 according to the production calendar) / 12 months. = 166.083 hours. 2. Determine the average hourly rate of the employee. 20 000 rub.


/ 166, 083 hours. = 120, 421 rubles. 3. We calculate the amount of payment for overtime work: February 4. 120, 421 rub. * 1.5 *2 hour. + RUB 120,421 * 2 * 2 hours. = 361, 263 rubles. + 481, 648 rubles.

Pay for overtime work

In total for 7 hours of overtime work, the payment will be: 842, 947 rubles. + 602, 105 rubles. = 1 445, 052 rubles. Obviously, with the second method of calculating the hourly rate, the employee “loses” in wages compared to the previous calculation option: in the first case, the hourly rate was 125.786 rubles. and the employee received 1,509,452 rubles for 7 hours of overtime work; in the second variant, the average hourly rate was 120.421 rubles. and, accordingly, the amount of payment for the same 7 hours of overtime work amounted to 1,445,052 rubles. The difference in wages for overtime work, albeit small - 64.4 rubles, is due to the fact that the norm of working hours in February 2008 is 159 hours.
This is much less than in other months. If we take all the same conditions as an example, but change the month of work from February to July, then the situation will change in favor of the employee.

Payment for the first 2 hours of overtime work is made in

How is overtime paid for hourly wages? Consider how overtime is paid for hourly wages. Average earnings per hour specified in the employee's employment contract. Payment depends on whether the organization has established the summarized accounting of working hours.

The rates are the same as for salaries. Examples:

  1. With a five day work week:

Commodity manager Fedorova O.V. the tariff rate is set at 150 rubles per hour. She has a five-day work week. Overtime in March 2018, she worked 5 hours: 2 hours on March 10, 3 hours on March 16. The organization has a consolidated accounting of working hours.

The accounting period is 1 month. The calculation will be as follows: (150 rubles * 1.5 * 2 hours) + (150 rubles * 2 * 3 hours) \u003d 450 + 900 \u003d 1350 rubles. Total for March, payment for processing will be 1350 rubles. 2. With a shift work schedule.

All about overtime pay in 2018

According to the production calendar, the number of working days in the current year was: - in January - 16 days (128 hours); - in February - 20 days (159 hours); - in March - 21 days (167 hours). An employee of the company Ivanov was given a salary of 40,000 rubles. At the same time, he worked: - in January - 16 days, or 128 hours (without deviations from normal working conditions); - in February - 20.5 days, or 163 hours (including 4 hours overtime on February 10); - in March - 21.25 days, or 169 hours (including 2 hours overtime). Situation 1 The regulation on remuneration establishes that the hourly rate is calculated on the basis of the salary divided by the number of working hours of the corresponding month according to the production calendar. In this situation, Ivanov will receive 40,000 rubles in January. In the remaining months of the quarter: - in February: 40,000 rubles.
+ 40 000 rub. : 159 h × 2 h × 1.5 + 40,000 rubles.

Overtime pay

Example An employee works in an organization with a summarized accounting of working hours. The accounting period is a quarter. Normal working hours are 40 hours per week. To calculate the number of hours worked overtime, compare the normal working hours for this employee, and the number of hours actually worked in the accounting period (indicated in the time sheet).
In the first quarter of 2015, according to the production calendar for a 40-hour working week, the norm of working hours is 454 hours: in January - 136 hours, in February - 159, in March - 159. According to the schedule, the employee worked 135 hours in January, 160 in February, in March 164. Total - 459 hours. That is 4 hours he worked overtime. Overtime pay Consider how to pay overtime.
That is, if an employee works more hours than set in one working day or one shift, then he recycles. And if the employee has a summarized accounting of working time, then processing is considered work in excess of the norm of working hours established for a certain accounting period. Labor legislation has established a 40-hour working week as a norm (part 2 of article 91

TC RF). It is this number of hours of work per week that is considered normal for all workers, regardless of what type of activity the company is engaged in, its organizational and legal form, type of employment contracts and other conditions. Labor legislation also established the maximum number of hours that an employee can devote to work additionally. The duration of processing should not exceed 120 hours per year for each employee and four hours for two consecutive days.

Overtime for the first 2 hours of work is paid

At the same time, he fully worked: - in January - 12 days (4 days - vacation at his own expense); - in February - 20.5 days (including February 10, 4 hours overtime); - in March - 21.25 days (including 2 hours overtime). Ivanov's hourly rate will be: 1800 rubles/day. : 8 hours = 225 rubles/hour Ivanov's salary will be: - for January: 1800 rubles / day.

× 12 days = 21,600 rubles; — for February: 1800 rubles/day × 20 days + 225 rubles/hour × 2 hours × 1.5 + 225 rubles/hour × 2 hours × 2 = 37,575 rubles; — for March: 1800 rubles/day × 21 days + 225 rubles / h × 2 hours × 1.5 = 38,475 rubles. Situation 2 Company employee Ivanov has an hourly rate of 225 rubles per hour. At the same time, he worked: - in January - 96 hours; - in February - 163 hours (including 4 hours overtime on February 10); - in March - 169 hours (including 2 hours overtime).
The employee, at will, can distribute these hours, including using them completely on one day. This article clearly indicates that in order to get rest for overtime worked, the employee’s desire alone is not enough. The head of the enterprise independently decides on the possibility of its provision. In the absence of such an opportunity, payment is made in the double amount. Regulation on Labor Code According to article 99 of the Labor Code of the Russian Federation, access to workplace possible with the written consent of the subordinate and without it. Part 2 of the article indicates that an employee can leave after hours by giving written consent when:

  • It is necessary to perform the work that, due to a technical failure, could not be performed during working hours.

If it is not known how much time will have to be processed, then at the end of overtime work, an act must be drawn up on the duration of the work performed in excess of the norm);

  • position, full name of the employee;
  • information about the consent of the employee, according to which he is ready to work in excess of the norm.

It is possible to involve an employee in overtime work without consent only in emergency cases, which are listed in the Labor Code of the Russian Federation. And the following category of persons cannot be involved in processing in any case:

  • workers under 18 years of age (except for some creative workers and athletes);
  • employees during the term of the apprenticeship contract;
  • pregnant women;
  • other employees when it is not allowed by law (for example, for medical contraindications).

The employee must be familiarized with the order under the signature.

Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Specific amounts of payment for overtime work may be determined by a collective agreement, local normative act or employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

Part two is no longer valid. - the federal law dated 06/30/2006 No. 90-FZ.

COMMENT 1.

The procedure for paying overtime has not changed. Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice: -

workers with time wages - in the amount of one and a half hourly rate for the first two hours and double hourly rate - for the following hours. To calculate the hourly tariff rate from the established monthly rate, for this purpose, the average monthly number of working hours in calendar year depending on the length of the working week. In some organizations, the calculation is carried out using the number of working hours at the rate of the corresponding month in which overtime work is performed. However, in this case, with the same number of overtime hours in different months, the payment will be different, which is hardly justified; -

worker-merchant - at one and a half piece rates - for the first two hours and at double piece rates - for the following hours.

The principle of payment for overtime work that takes place in any mode of work, specified in part 1 of the article, is the same. 2.

Overtime is recognized as work performed by an employee at the initiative of the employer outside the duration of daily work (shift) established for the employee, and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

Thus, if an employee is involved, for example, in work beyond his working day (including part-time work), the first two hours of processing are paid at least one and a half times, the subsequent hours - at least twice the amount.

With the summarized accounting of working time, based on the definition of overtime, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work at least one and a half times, and for subsequent hours - at least twice the amount. For example, if the total processing time was 40 hours, 2 hours are paid in one and a half times, 38 hours - in double.

At the same time, in accordance with the clarification of the State Committee for Labor of the USSR No. 13 and the Presidium of the All-Union Central Council of Trade Unions No. P-21 dated 08.08.1966, when calculating overtime hours of work, work on holidays performed in excess of the norm of working hours should not be taken into account, since it has already been paid in double size. The validity of this rule was confirmed by the decision of the Supreme Court of the Russian Federation dated November 30, 2005 No. GKPI05-1341.

Rest time instead of increased pay, provided at the request of the employee, must be no less than the time worked overtime. When establishing a longer duration, one should proceed from the amount of increased pay for hours worked overtime. If, for example, an employee worked 10 hours of overtime in a month with one and a half pay, he may be given a rest time of 15 hours (10 x 1.5).