The Russian Federation is a very large country, while it is not evenly populated, and there are not favorable working conditions everywhere, and therefore employers need to recruit employees in remote places or in areas with severe climatic conditions, using a rotational method.

Shift work is a special form of organization of labor outside the place of permanent residence of workers, in cases where their daily return to the place of permanent residence cannot be ensured. Chapter 47 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) is devoted to the peculiarities of regulating the labor of persons working on a rotational basis.

Organization of work on a rotational basis

As a rule, the shift method of work is used in cases where it is not economically feasible for workers to return to their place of permanent residence (home) every day. The shift method can also be introduced to reduce the construction, repair or reconstruction of industrial and social facilities in uninhabited and remote areas or areas with special climatic conditions, if the area where the work is performed is not provided with labor resources.

The shift method is used when the place of work is significantly removed from the place of permanent residence of employees or the location of the employer. During the period of work, shift personnel (workers) live in shift camps specially created by employers and return to their permanent place of residence at certain intervals. Accommodation of personnel in shift camps during the period of rest between shifts is prohibited, and the employer is obliged to ensure the departure of employees to their permanent place of residence after the expiration of the shift.

Employers may not create shift camps, but pay for the accommodation of shift workers in hostels or other residential premises owned by a third-party organization (Article 297 of the Labor Code of the Russian Federation).

The legislator determined that a shift is considered a total period, including the time of work at the facility and the time between shifts of rest (Article 299 of the Labor Code of the Russian Federation). In this case, the duration of the shift should not exceed one month. In exceptional cases, at individual facilities, the duration of the shift may be increased by the employer up to three months.

Costs for the transportation of employees with a rotational work method

Travel expenses for employees on a rotational basis can be divided into types, this division affects the procedure for taxation, cost accounting.

The types of expenses can be divided into:

1. Who bears direct costs:

– the organization independently purchases tickets

- compensates the employee for the cost of tickets purchased by him

1. Delivery stages:

– from the place of collection (from the location of the employer) to the place of work (and vice versa).

– from the place of residence to the collection point (and vice versa)

Travel expenses from the place of collection or from the location of the enterprise (employer) to the place of work on a rotational basis, the employer can take into account as part of other expenses associated with production or sales. In the same way, it can also take into account the cost of travel for an employee from his place of residence to his place of work on a rotational basis (subclause 12.1, clause 1, article 264 of the Tax Code of the Russian Federation). It is important not to confuse with delivery from the place of residence to the place of collection. Sometimes the meeting at the collection point loses its meaning. After all, it used to be a shift method that was typical for working in hard-to-reach areas or areas with difficult natural conditions (in particular, the Far North), now ordinary types of work are also organized on a rotation basis, if it is beneficial to the employer, this position is set out in the Decree of the Federal Antimonopoly Service of the Moscow Region dated 08.07 .2008 No. КА-А40/6130-08.

But, in order to take into account the cost of travel for an employee on a rotational basis, such expenses must be provided for by a collective agreement. This was once again reminded by financiers from the highest financial department in a letter from the Ministry of Finance of Russia dated May 16, 2013 No. 03-03-06 / 1/17142. This applies both to delivery costs, when travel is organized by the employer, and to reimbursement costs to the employee for the cost of tickets purchased by him.

At the same time, it should be noted that according to labor legislation, there may not be a collective agreement in an organization, this follows from Art. 21, 22 of the Labor Code of the Russian Federation. What to do in this case, is it possible to include in the composition of expenses when calculating income tax the expenses for the travel of employees in the absence of a collective agreement? Yes, you can, but the condition on the use of the rotational method and, accordingly, on the delivery of the employee to the place of work, is indicated to the parties in the tour agreement, this position is set out in a rather old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135 , but so far no other point of view has been presented.

The organization is not obliged to compensate for the expenses for the travel of employees from the place of residence to the collection point (and back) (decision of the Supreme Court of the Russian Federation of December 17, 1999 No. GKPI 99-924), respectively, the organization cannot take into account such expenses according to the rules of subpara. 12.1. paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. At the same time, if the organization has paid such expenses, then regardless of the applied taxation system, personal income tax must be withheld from the amount of compensation (clause 1 of article 210, clause 2 of article 211 of the Tax Code of the Russian Federation).

Is it possible to deduct "input" VAT

If the organization independently purchases tickets, then VAT deduction is possible if there is an invoice (clause 1, article 172 of the Tax Code of the Russian Federation). If the ticket is paid in cash, an invoice will not be issued to the employee. And the ability to accept VAT for deduction on the basis of a strict reporting form (ticket) with an allocated amount of tax in the legislation is provided only for business trips (clause 18 of the Rules for Keeping a Purchase Book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). However, in a letter dated October 10, 2008. No. 03-07-11 / 333 The Ministry of Finance of Russia recognized that when paying employees working on a rotational basis for the cost of travel tickets, an organization can accept tax deductible on the basis of a ticket with a dedicated VAT amount.

If an organization compensates an employee for the cost of tickets purchased by him, do not accept VAT for deduction. In this case, one of the conditions for deducting the "input" tax is not met - the registration of assets for which the deduction is applied (paragraph 2, clause 1, article 172 of the Tax Code of the Russian Federation).

Travel expenses on a rotational basis as part of wages

Travel expenses can be considered as labor costs, such an option is set out in the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03-04-06-02 / 2. The letter states that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs in accordance with Art. 255 of the Tax Code of the Russian Federation). These, in particular, include accruals of a compensatory nature related to the mode of work and working conditions (clause 3 of article 255 of the Tax Code of the Russian Federation).

But in this case, it must be borne in mind that, in accordance with Art. 41 of the Tax Code of the Russian Federation, income is defined as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined for individuals in accordance with Ch. 23 “Tax on personal income” of the Tax Code of the Russian Federation.

According to paragraph 1 of Art. 210 of the Code, when determining the tax base, all incomes of the taxpayer received by him both in cash and in kind are taken into account.

Payment for the taxpayer (in whole or in part) by organizations of goods (works, services) in his interests in accordance with paragraphs. 1 p. 2 art. 211 of the Code is recognized as income received by the taxpayer in kind.

Thus, payment by the organization of tickets (railway, air) for employees or reimbursement to employees of the cost of the flight from the place of residence to the place of assembly or from the place of residence to the facility and back is recognized as income of employees received in kind.

Accordingly, the cost of these air tickets paid by the organization is subject to taxation on personal income tax in the prescribed manner.

And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4, article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. An additional condition is also in this case that these payments must be provided for by an employment or collective agreement.

M.G. Moshkovich, lawyer

Payment of travel for shift workers to the place of work: what about taxes?

The topic of the article was suggested Violetta Vysevkova, Nizhnevartovsk.

Soviet labor standards obligated employers to provide shift workers with a way to and from their place of work. However, today the shift method is no longer applied in the same way as before, which is why there are some difficulties with taxation, which we will consider. In addition, at the request of our reader, we will touch on specific problems with shift workers coming from Ukraine. The current political situation has led to the fact that they have to get to our country "on the messenger", namely through Moldova or Belarus. Yes, and collection points change all the time, because it is not known exactly how the employee will get there again.

What makes up the road to the watch

The shift method of labor organization is used in cases of a significant distance between the place of work and the place of residence of employees and (or) the location of the organization. Art. 297 of the Labor Code of the Russian Federation. Workers engaged in such work cannot return home every day. During the shift period (usually a month), they live near the facility where they work, in a specially created shift camp, provided hostel, etc., and employers pay for their travel to the place of work.

Fare payment options are as follows:

• <или> from collection point to work and back. The gathering place is the location of the organization or another place determined by the administration where employees must arrive for further dispatch to the watch. Delivery of workers from the place of assembly to the place of work and back is obligatory for the organization clause 2.5 of the Basic Provisions, approved. Decree of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions and the Ministry of Health of the USSR of December 31, 1987 No. 794 / 33-82 (hereinafter - the Basic Provisions); Art. 423 of the Labor Code of the Russian Federation;
• <или> from the place of residence to the place of assembly (and vice versa) and from the place of assembly to work (and vice versa). There are few people willing to work at remote sites, so organizations often attract out-of-town or even foreign workers. At the same time, many employers also pay for their travel from home to the gathering place. By law, this is not necessary; such compensations are prescribed in local regulations, collective and (or) labor contracts.

Payment by the employer of the road from the place of residence was once provided for by the clause 2.5 of the Basic Provisions. This provision is not currently in effect. Decision of the Supreme Court of December 17, 1999 No. GKPI 99-924. However, in the opinion of the SAC, this does not mean that the employer is not entitled to reimburse travel expenses from the place of residence voluntarily;

• <или> from place of residence to place of work and vice versa. Sometimes the meeting at the collection point loses its meaning. After all, it used to be a shift method that was typical for working in hard-to-reach areas or areas with difficult natural conditions (in particular, the Far North). That is, workers simply could not come to such an object on their own. And now, regular types of work are also organized in the order of rotation, if it is beneficial for the employer. So, the court, considering the dispute about the arrears on the UST, recognized the lawful use of the rotational method for organizing the cleaning of Moscow streets by visitors from other regions of Russia and Decree of the FAS MO dated 08.07.2008 No. КА-А40/6130-08. In such cases, the collection point is not needed, employers immediately pay for the way from home to work.

Let us now consider how the payment for the road is taken into account in taxation.

Taxation of travel expenses

income tax

The Tax Code explicitly states that the cost of delivering shift workers from the place of residence (collection) to the place of work and back is taken into account as part of other costs associated with the production and sale of sub. 12.1 p. 1 art. 264 Tax Code of the Russian Federation. It does not matter whether the organization buys tickets itself or compensates employees for the costs. The main thing is that the corresponding obligation of the employer is provided for by the collective agreement m sub. 12.1 p. 1 art. 264 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated May 16, 2013 No. 03-03-06/1/17142, dated June 30, 2011 No. 03-03-06/1/384 (p. 2).

But what if there is no collective agreement in the organization? After all, its presence is not required. Then the procedure for paying delivery costs must be reflected in the employment contract with the shift worker. Letter of the Ministry of Finance of July 12, 2005 No. 03-05-02-04/135.

Thus, the organization can take into account the costs of travel in the "profitable" expenses in any case.

personal income tax and contributions

Payment of travel expenses to the place of work can be considered as compensation for expenses associated with the performance of labor duties. Art. 164 Labor Code of the Russian Federation. It is mandatory for the employer:

• in the part "collection point - watch" - by virtue of the normative act a clause 2.5 of the Basic Provisions; Art. 423 of the Labor Code of the Russian Federation;
• in terms of "house - collection point" or "house - watch" - by virtue of a local regulatory act, a collective or labor agreement.

Therefore, personal income tax and insurance premiums (including "unfortunate") should not be here paragraph 3 of Art. 217 of the Tax Code of the Russian Federation; sub. "and" p. 2 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ); sub. 2 p. 1 art. 20.2 of the Law of July 24, 1998 No. 125-FZ (hereinafter - Law No. 125-FZ).

However, the Ministry of Finance expressed a different opinion. He considered it possible not to tax only the fare from the assembly point, and even then, on the condition that the workers were not able to reach the destination point on their own (due to the inaccessibility of the facility). And payment for the road from the place of residence to the place of assembly (or directly from the place of residence to work) is the income of the employee in kind e Letters of the Ministry of Finance dated February 26, 2013 No. 03-04-06 / 5379, dated April 24, 2008 No. 03-04-06-02 / 41.

We turned to the officials with questions, and this is what they explained to us.

FROM AUTHENTIC SOURCES

Department for the Development of Social Insurance of the Ministry of Labor of Russia

“Insurance contributions to the funds (including “for injuries”) are not subject only to the payment for the travel of a shift worker from the collection point to the place of work. Since such expenses are recognized as compensation payments established by Art. 302 of the Labor Code of the Russian Federation sub. "and" p. 2 h. 1 art. 9 of Law No. 212-FZ; sub. 2 p. 1 art. 20.2 of Law No. 125-FZ. And if the organization pays for shift workers to travel from their place of residence to work and back, then insurance premiums must be charged on the cost of travel. paragraph 1 of Art. 7 of Law No. 212-FZ; paragraph 1 of Art. 20.1 of Law No. 125-FZ, since such compensation is not provided for in the Labor Code and this payment will be considered as a payment in favor of the employee in the framework of labor relations.

Recall that direct payment for travel from the collection point is provided for by Soviet rules and clause 2.5 of the Basic Provisions. And Art. 302 of the Labor Code of the Russian Federation regulates the procedure for paying allowances and other guarantees for work on a rotational basis.

FROM AUTHENTIC SOURCES

Counselor of the State Civil Service of the Russian Federation, 1st class

“ The law does not oblige the employer to provide and pay for the travel of shift workers from the place of residence to the place of assembly or from the place of residence to the place of work. Therefore, such payment or reimbursement to employees of the cost of travel is recognized as income of the employee received in kind. sub. 1 p. 2 art. 211 Tax Code of the Russian Federation. Compensation payment not subject to personal income tax is only payment for travel from the place of collection to the place of work. paragraph 3 of Art. 217 Tax Code of the Russian Federation” .

Nevertheless, the EAC has recently come out in defense of employers Resolution of the Presidium of the Supreme Arbitration Court dated April 8, 2014 No. 16954/13: additional guarantees and compensations established in the organization become mandatory for the employer. Therefore, the payments provided for, for example, by the collective agreement to reimburse the payment for the travel of shift workers from home to the collection point and back are compensatory, are not included in the wage system and should not be subject to insurance premiums. As an additional argument, the SAC referred to the procedure for accounting for such expenses in the taxation of profits. As we have already said, the cost of transporting employees from their place of residence to their place of work is other expenses, not labor costs.

This dispute concerned the arrears in insurance premiums in respect of payment for the travel of shift workers to their place of work in the regions of the Far North. However, the formulated position is, in fact, universal, you can refer to it in the case of FSS claims for “injury” contributions, as well as tax claims for personal income tax.

If a shift worker travels from Ukraine

All of the above applies to organizations that employ citizens of Ukraine on a rotational basis.

As for the collection point, it is determined by the administration clause 2.5 of the Basic Provisions, and nowhere does it say that the collection point should be one. Therefore, if an employee can travel in different ways, then think over all the possible points and fix them:

• <или>in the local regulatory act on work on a rotational basis Art. 297 of the Labor Code of the Russian Federation;
• <или>in labor contracts with shift workers.

The main thing is that the employee has time to arrive at the collection point on the day indicated in the schedule. After all, it reflects the time spent on the way from the place of assembly to the place of work on the watch. Art. 301 of the Labor Code of the Russian Federation. And the shift work schedule should be:

• agreed with the trade union (if there is one in the organization) as LNA Art. 372 of the Labor Code of the Russian Federation;
• brought to the attention of employees no later than 2 months before its entry into force.

It should also be noted that there is some risk for those organizations that pay for the travel of shift workers in a roundabout way (Ukraine - Moldova - Russia or Ukraine - Belarus - Russia). If the cost of a round trip will differ significantly from the cost of a direct one, then the tax authorities may pay attention to this nuance during an on-site audit.

As a rule, in such cases, inspectors need at least some document justifying why the employee was not traveling on a direct flight, but bypassing it (certificate of canceled flights, closure of air or railway communications, etc.) If there is no such document, then the fare can be excluded from “profitable” expenses (based on economic inexpediency and paragraph 1 of Art. 252 Tax Code of the Russian Federation). In this regard, the following can be recommended:

• each time take written statements from employees explaining why they left Ukraine in this way. But for the time being, it is not necessary to show them to the tax authorities, only if questions arise;
• record information about the cost of tickets "in a straight line" - in case the inspectors cannot be convinced of the reasonableness of the costs. Then insist that only the difference be deducted from the expenses, and not the entire amount of the fare.

If you use a rotational method, remember that the procedure for its application in an organization must be regulated by a local regulation. And be sure to prescribe all types of compensation to the shift worker in the collective or employment contract.

The shift method of work is a special form of organization of labor outside the place of permanent residence of workers in cases where their daily return to the place of permanent residence cannot be ensured. The basis is article 297 of the Labor Code of the Russian Federation.

The personnel involved in the work according to this method, during the period of the shift, lives in the settlements specially created by the enterprise. The latter are a complex of buildings and structures designed to ensure the life of workers during work and between shifts of rest. For such purposes, it is allowed to adapt hostels or other residential premises, which are paid for by the employer.

The procedure for applying the rotational method is approved taking into account the opinion of the elected body (primary trade union organization). The procedure for approval by Article 372 of the Labor Code of the Russian Federation. In accordance with it, the administration of the enterprise must first send a draft order on the organization of work on a rotational basis and the rationale for it to the trade union organization representing the interests of workers. She, in turn, must prepare the employer in the form of a reasoned opinion on this project in writing no later than five working days.

All disputes that arise must be documented. After that, the administration has the right to accept an order, which can be appealed by the trade union to the relevant state labor inspectorate or to the court.

What guarantees and compensations are provided for shift workers

The legislation provides for the following guarantees and compensations for shift workers (Article 302 of the Labor Code of the Russian Federation):

• allowance for the shift method of work (mutual per diem) - for each calendar day of stay at the places of work during the shift, as well as for the actual days on the way to the place of work and back;
• daily rate (tariff rate) - for each day of travel from the location of the enterprise or collection point to the place of work and back, as well as for days of travel delay due to meteorological conditions or the fault of transport organizations.

The size of these allowances and the procedure for their payment are not provided by law. Their employer must establish by order of the organization, collective or labor contract. These documents may also provide for the norms and procedure for reimbursement of expenses for the employee's travel to the place of rotational work and back. This applies to cases where the employer assumes such costs. The fact is that labor legislation does not provide for compensation to an employee of travel expenses as a mandatory payment.

The obligation of the employer to organize the delivery of shift workers to the place of work and back is provided for in the Basic Provisions on the rotational method of organizing work, approved by the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions, the USSR Ministry of Health dated December 31, 1987 No. 794 / 33-82 (hereinafter - Basic Provisions No. 794 /33-82). This regulation is in force. Its clause 2.5 requires the employer to:

• orderly deliver workers to the shift from the location of the enterprise or from the collection point to the place of work and back. At the same time, use economically viable modes of transport;
• use your own transport.

But it is not necessary for the enterprise to pay for the travel of employees from their place of permanent residence to the collection point and place of work. This provision, contained in paragraph 2.5 of the Basic Provisions No. 794 / 33-82, was invalidated by the Supreme Court of the Russian Federation in a decision of December 17, 1999 No. GKPI 99-924. The arbitrators referred to the fact that such payments are not provided for by law.

Allows the application of decrees of the Government of the USSR only in the part that does not contradict labor legislation, article 423 of the Labor Code of the Russian Federation.

Thus, the employer may not pay for the employee's travel from the place of residence to the collection point or to the place of rotation. But the travel from the collection point established by him or from the location of the enterprise to the place of work, he must provide or reimburse.

Is it possible to take into account the cost of delivery of shift workers

The expenses from the place of collection to the place of work on a rotational basis can be taken into account by the economy as part of other expenses associated with production or sale. In the same way, it can take into account the cost of travel of the worker from his place of residence. This possibility is expressly provided for by subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. But such expenses should be provided for by the collective agreement. This was once again reminded from the supreme financial department in a letter dated May 16, 2013 No. 03-03-06/1/17142. This applies to both delivery costs, when travel is organized by the employer, and the cost of reimbursement to the employee for the cost of tickets purchased by him (letter No. 03-03-06/1/17142).

In the clarifications, officials from the highest financial department indicate that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs (paragraph 2 of the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03 -04-06-02/2). These include, in particular, accruals of a compensatory nature related to the mode of operation and working conditions (clause 3, article 255 of the Tax Code of the Russian Federation). Such a payment may also be compensation for the cost of travel of employees from their place of residence to their place of work.

Compensations are cash payments established to reimburse employees for the costs associated with the performance of their labor or other duties. This is stated in article 164 of the Labor Code of the Russian Federation. And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4, article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. An additional condition is that these payments must be provided for by an employment or collective agreement.

The legislation does not provide for the obligation of the employer to conclude a collective agreement in the absence of initiative on the part of employees. This follows from the meaning of articles 21 and 22 of the Labor Code of the Russian Federation. Therefore, the company may not have such a document. Since subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for such an agreement as a mandatory condition, the question arises: can it be included in the cost of expenses for the travel of employees in its absence?

In a fairly old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135, financiers allowed this to be done, but on condition that such an obligation is fixed by an employment contract. But, unfortunately, they did not substantiate their position. You can agree with them, but only in terms of payments that compensate the employee for the cost of travel. As stated above, these expenses can be taken into account on the basis of paragraph 3 of Article 255 of the Tax Code of the Russian Federation as labor costs. Which, in turn, can be provided for by both collective and labor contracts (Article 255 of the Tax Code of the Russian Federation).

Are compensations for shift workers subject to personal income tax?

According to officials, whether or not to impose income tax on the cost of transporting workers to and from the place of work on a rotational basis depends on the route. If the employee is delivered to the shift and back from the place of collection or the location of the enterprise, then the expenses are a compensation payment and are not taxed. And if from the place of residence, then they fall under taxation.

In particular, in the letter of the Ministry of Finance of Russia dated December 8, 2011 No. 03-04-06 / 6-343, officials indicated that all types of compensation payments established by law are exempt from taxation. The basis is paragraph 3 of Article 217 of the Tax Code of the Russian Federation. At the same time, compensation to employees of the cost of travel from other regions and intermediate points of departure to the place of work and back is recognized as their income. It is taxed on the condition that employees have the opportunity to get to the place of work on their own. In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, delivery costs are employee income received in kind. Accordingly, the amounts paid to employees as compensation for the cost of travel are also taxed.

In contrast to the opinion of officials, the judges took the opposite position in this. In particular, the Federal Antimonopoly Service of the West Siberian District in its resolution of February 13, 2009 No. F04-482 / 2009 (20348-A81-14) noted that according to the regulation on the rotational method adopted at the enterprise, it is obliged to compensate the employee's travel from the place of residence to the collection point. Accordingly, such payment is compensation and is not subject to personal income tax.

And the Federal Antimonopoly Service of the Moscow District, in its resolution of March 15, 2010 No. KA-A40 / 1852-10, rejected the arguments of the tax authorities that the cost of an employee's travel from the place of residence to the place of assembly or to the shift is recognized as taxable income in kind. The judges recognized such payments as compensatory and noted that Article 164 of the Labor Code of the Russian Federation allows the employee to pay travel expenses to the shift and back. They are not included in the wage system and are not subject to personal income tax.

N. Maksimova,
tax consultant

Recently, the concept of a shift method has become more common. If earlier people left Moscow in search of work on the construction sites in Siberia and the North, today there are many vacancies in this rapidly developing center of Russia. Workers come to build industrial facilities, houses, to lay utilities. People from the CIS countries and even far abroad come here, and in most cases there is work for everyone. Most often, people are looking for shift work in Moscow with accommodation and meals provided directly by the employer, as it is convenient when work and housing are located on the same territory.

Nowadays, people of different sexes, different professions come to work on a shift in Moscow, who cannot find work in the places where they live. More and more people with good incomes are appearing in the capital, and therefore a shift job in Moscow with accommodation is suitable for a housekeeper, a gardener or a nanny. Using our site, these people have the opportunity to contact direct employers and find a job to their liking among fresh vacancies. Many come to Moscow to earn more money, but the cost of living and eating in a big city is quite high and can be more than half of the earnings, employers who provide shift work with accommodation in Moscow provide housing for free, which provides significant savings for workers.

Dear job seekers, please apply to the vacancies you like, send your resume, provide positive feedback from your previous jobs, and you are guaranteed to get a good job.

Let's take a simple example: a person has found a vacancy, for example, in Vladivostok, and he lives in the Saratov region. He needs to travel to Saratov and Moscow (bus + train, about 1,500 rubles), and then fly to Vladivostok. Airline websites give out a price of 12,000 for the cheapest tickets. If we add here the inevitable other travel expenses, there is no less than 16,000 rubles to learn. A considerable amount, and if you take into account the way back, you get 32,000! That is why all shift workers are very interested in working with fares, because there are times when travel expenses equal or even exceed a monthly salary. It is good when the place of work is within reasonable geographical limits, but this does not always work out. The most “money” places are the Far North, Urengoy, and the Far East far from home for most Russians. People go to the north from Ukraine, Kazakhstan, Moldova: it is very far away, most job seekers are only suitable for work on a shift with a fare.

What does the law say about working as a shift worker with paid travel by the employer?

First you need to understand some "geographical" terms - this is very important for understanding the principles of paying for travel to a shift at the expense of the employer and / or at the expense of the employee.

• Place of residence is a clear definition for everyone.
• Gathering point - the point where shift workers gather to be sent to the place of work on a shift.
• The place of work is the place where the employee performs his labor duties under the contract: a mine, a factory, a drilling rig, and so on. Sometimes it coincides with the place of work: for example, for a cook who works in a rotational camp.

The Decree of the USSR State Committee for Labor dated December 31, 1987 N 794 / 33-82 (as amended on January 17, 1990, as amended on February 19, 2003) clearly states that “the delivery of workers is carried out in an organized manner from the location of the enterprise or from the collection point to the place of work and back by economically viable means of transport”. This is always done by law at the expense of the employer and his forces. But the legislation of the Russian Federation reserves the right for employers to determine for themselves what is a “gathering place” for shift workers.

There are options here, especially for remote areas of the country. Example: for a gold mining company from Yakutia, the collection point can be both the location of the organization in Yakutsk itself (office), and the shift workers' village on the hard-to-reach Oymyakon, where you can only fly by helicopter, or maybe Moscow, why not?

What are the options?

1. From the collection point to the place of work and back - without fail, this is the law.
2. From the place of residence to the collection point and back. At the discretion of the employer, it is usually prescribed in the employment contract and indicated in the vacancy, but in any case, this important point needs to be clarified before the trip. Working on a shift with paid travel to the meeting point is the best and most desirable option.
3. From the place of residence directly to the place of work. This happens: for example, a shift with fares for road workers, maids or security guards from the regions who work on a rotational basis in Moscow. Most metropolitan employers offer to pay for travel to a shift to Moscow from neighboring regions.

How is payment made?

Usually a shift worker buys tickets "for his own". Upon arrival, tickets are handed over to the financial department or accounting department, and the employee is credited with full compensation for the cost of tickets. If we are talking about compensation for the journey from the collection point to the place of work on a rotational basis and back, an additional daily tariff rate (part 8 of article 302 of the Labor Code of the Russian Federation) is paid for each day on the way, including the time of delays that occurred through no fault of the employee. Money is credited to a bank card or issued according to a payroll in hand.

There is a problem: a watch with fares from the first watch

This question is often asked by beginners, who often simply do not have money for a ticket. You should not expect that a good employer will send you money for the road by transfer - this will not happen. Here we are usually talking about the option "from the place of residence to the point of collection." Employers can be understood: they cannot judge your professional and personal qualities before the first shift. Perhaps you can’t even stand it for three days, but why then pay for your fare? That is why vacancies “fare paid after the first watch” are often found, and vacancies with fare paid from the first watch are extremely rare. There is no breaking the law here.

Useful tips for those who are looking for vacancies of the watch with the payment of the road

1. Try to find a direct employer.
2. Immediately specify at whose expense the road to the collection point from the place of residence will be.
3. Carefully read the employment contract or contract, always draw up in accordance with the law and the Labor Code of the Russian Federation - this will protect your rights.
4. Avoid dubious vacancies from incomprehensible teams or individuals.
5. Just in case, always have enough money with you to get back home.

Full compensation of travel expenses from the place of residence to the collection point and back is the most attractive option, and you will be delivered to the place of work in any case.

Shift work from direct employers - fresh vacancies

The shift method is called a peculiar form of work in a place that differs from the place of permanent residence of the employee and at the same time the employee does not have the opportunity to return home daily. In English, this term is called fly-in fly-out.

Shift work in the Russian Federation

According to the Labor Code of the Russian Federation, a shift method is a type of work in which the employee is located at a considerable distance from his place of residence or at a distance from the location of the employer. This method of work is used when it is necessary to reduce the time of construction, reconstruction or repair of residential and industrial facilities in remote areas of the country, or in uninhabited areas with special natural conditions. Often, shift work is used in the uninhabited areas of the Far North, that is, in those places where the arrangement of a permanent place of residence is a problem. In this case, the employee, as a rule, is paid for accommodation at the place of work and travel from the place of general assembly to the work site. Payment from the place of residence of the worker to the place of general assembly is the subject of an agreement between the two parties.

Shift work in Moscow

In the early nineties, a difficult situation in the labor sphere developed in the country. The production of many companies fell sharply, many enterprises were ruined. Many people were laid off from the factories. This was more true for regions remote from the center of the country. Therefore, people were forced to look for work in those places where there were still jobs. Moscow and the Moscow region became the point of attraction for the personnel of Central Russia, in the North-West people began to flock to St. Petersburg. As for the rest of Russia, many people came to work on a rotational basis in large industrial cities such as Yekaterinburg, Novosibirsk and others. In some settlements, which had the hardest time, the share of workers working on a rotational basis reached up to 90% of the total number of adults.

Shift method - work schedule

The most common is a schedule in which an employee works for 15 days and rests for the next 15. This allows employees to take half a month off, spending them at home. Often you can find an uneven schedule. For example, when an employee works for two months - one rests, three months of work - one rests, and even when he works for 4-5 months. It should be noted that the latter option is contrary to the Labor legislation, since according to it the duration of rotational work cannot exceed three months.

Working and non-working hours when working on a shift

According to the Labor Code, a shift at work cannot exceed twelve hours. In addition, the employee between shifts, taking into account the lunch break, should not be less than twelve hours. Weekly rest must be provided to the employee in the amount of at least 24 hours. If the work limit is exceeded, the employer must provide the employee with the remaining hours of rest in the form of days off.

Pay for shift work

The procedure for calculating wages is described in the Labor Code of the Russian Federation in the main provisions section.

The payment principles are as follows:

• An employee working on piecework is paid an amount in accordance with existing norms and costs;
• Employees whose salary depends on the hours worked are paid for the number of hours worked and the value established for them.
• Line managers who manage the facilities are charged the amount based on the hours worked and the established salary per month.
• Other employees - based on the hours worked and the established monthly salary.

Place of residence of workers on a rotational basis

The employer is obliged to equip a residential camp for employees. It must contain all the amenities prescribed in the Labor Code, namely:

• postal service;
• Organized meals, places of rest and leisure;
• Electricity, water supply and water supply.
• Medical office.

Disadvantages of the shift method

This type of work activity is complicated by many factors, such as legal, economic and social costs. The list of costs includes factors such as:

• Labor hazard;
• Harm to family life;
• Poor development of regions;
• Difficult working and living conditions;
• social vulnerability.

On our site you will find a wide selection of shift work from direct employers. New vacancies appear daily and are waiting for new applicants!