Article 112 part 1 of the Labor Code of the Russian Federation. Weekends and non-working holidays

Most workers are aware that there are days on the calendar that extend the period of temporary retirement. A festive day during a vacation is an opportunity to take a longer walk. Therefore, workers tend to choose a time for rest that falls on the official red date. However, not everyone knows how periods are taken into account in the calculation of vacation pay.

We will analyze if the vacation falls on a holiday, how this affects payment. Is it profitable to "extend" the holidays at the expense of red dates. How these magical days are defined, giving the right to take a longer walk.

Rules for granting annual leave

The list of holidays is defined in Art. Article 112 of the Labor Code (LC) Russian Federation. They never change. However, the Government of the country may postpone the weekend for a different time. This fact is also taken into account when calculating the vacation.

In Art. 114 of the Labor Code of the Russian Federation, a rule is prescribed, according to which the employer is obliged to release the worker from service to recuperate and rest. According to the law, for this period, the employee retains:

  • average earnings (vacation);
  • work place.

This privilege is provided on a mandatory basis to all employees, regardless of the form of employment:

  • permanent;
  • temporary;
  • pieceworkers;
  • seasonal and others.
Attention: the minimum vacation period is prescribed in Art. 115 of the Labor Code of the Russian Federation (28 days).

In addition, according to the law the employer is obliged to approve the vacation schedule no later than 14 days before the end of the reporting year. That is, periods of departure from business are planned in advance. The personnel department is responsible for compiling the document. As a rule, an experienced specialist takes into account all the nuances of the next year (the presence of holidays and weekends).

The schedule is allowed to be drawn up in different versions. There are two forms that have taken root in practice:

  • with affixing the dates of the beginning of the vacation period;
  • with the inclusion in the calendar of only the month of rest of the employee.
Hint: the second option makes it possible to calculate the due days later, just before the worker leaves for the holidays.

Holidays


Special dates that affect the length of vacation time are listed in Art. 112 of the Labor Code of the Russian Federation. They are:

Non-working public holidays in the Russian Federation are:

  • January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
  • January 7 - Christmas;
  • February 23 - Defender of the Fatherland Day;
  • March 8 - International Women's Day;
  • May 1 - Spring and Labor Day;
  • May 9 - Victory Day;
  • June 12 - Day of Russia;
  • November 4 - Day national unity.

The rule for taking them into account in calculating the vacation period is simple - they are skipped. For example, if a worker decides to take annual basic leave (EOO) from 12/31/17 for 14 days, then the days from January 1 to January 8 are simply skipped. Counting continues from 01/09/18:

  • 12/31/17 - the first day;
  • 01/09/18 - the second and so on.

In this paragraph, there is another important norm for vacationers. She talks about the transfer of a holiday that falls on a weekend to the next day. This rule does not apply to New Year and Christmas holidays.

Hint: A holiday is a day of rest, just like EOO time. Therefore, no extension is made. Holidays are excluded from the calculations.

An important subtlety of counting

Despite the fairly precise wording of the legislation, there is a lot of confusion with the holidays. It's all about the correctness of the application for the EOO. In the Russian Federation, it is customary to indicate in the document the start and end dates of the vacation period. That way:

  • releases the employer from postponing holidays to the next day;
  • does not give the worker the right to walk longer.

For example, if the application contains a request to provide an EEO from 12/31/17 to 01/14/18, then the date of entering the service is 01/15/18. The same application can be made differently. That is, ask to be released from work from 12/31/17 for 15 days. Then, according to the norms of the legislation, the employer is obliged:

  • exclude New Year holidays and Christmas from the entire period;
  • extend the vacation period;
  • You will need to leave the service on 01/23/18.
Hint: the calculation is made according to the following method:
  • official holidays are excluded;
  • weekends are taken into account.

Do you need on the subject? and our lawyers will contact you shortly.

Is it possible to start a vacation from the red day of the calendar

There are no prohibitions in the Labor Code of the Russian Federation in this regard. A person has the right to start rest from any day, at his discretion. At the same time, it is up to the accountant and personnel officer to conduct the correct calculation of the period and vacation pay.

The concept of a production calendar


Leading specialists personnel office work and accounting, came up with an auxiliary tool - a production calendar. Such an informal document is drawn up at the beginning of the calendar year. It specifies the days:

  • workers;
  • weekends, including postponed;
  • holiday.

The form of the directory is chosen independently, taking into account the specifics of production. The data is given in days and hours. The tool helps to take into account all the nuances of the current calendar in the calculations.

Vacation pay calculation


The rules for determining the amount of payment are given in Art. 139 of the Labor Code of the Russian Federation, as well as interpreted in the Regulation, approved Resolution Government of the Russian Federation No. 922 dated 12/24/07. The amount is determined on the basis of the average daily earnings calculated for the previous year of work.

Download for viewing and printing:

When calculating, the question arises of inclusion in the period of red days. The confusion here is introduced by subparagraph "a" of the fifth paragraph of the Regulations. According to its text, the time of the previous EGS (and funds for it) is excluded from the period for calculating the cash benefit.

The Ministry of Labor of the Russian Federation has dealt with this complex topic. In a letter dated December 15, 2016 No. 14-1 / B-351, the department explained to employers the following:

  • holidays are not excluded when determining the average daily salary;
  • they should be taken into account in general order.
Attention: if piecework workers are paid additional remuneration for holidays, then it is also included in the amount when determining the average daily earnings.

Additional leave


Calculation of periods and payment of additional leave is carried out according to the same rules as the EOO. The days specified in Art. 112 of the Labor Code of the Russian Federation are excluded, and other days off are taken into account. Payment is made based on the indicator of the average daily wage of the worker for the previous year.

At your own expense


Another requirement to provide a period of retirement to resolve personal problems. Such "simple" is not paid. Its definition is given in Art. 128 of the Labor Code of the Russian Federation. In particular, the text states that the purpose of such non-participation in labor activity is not rest. Based on the logic of the legislator, holidays are not excluded from the period of leave without pay.

Download for viewing and printing: Tip for workers: it is unprofitable to write a statement at your own expense before the red days of the calendar. It is necessary to indicate the exact dates of departure and return to service, which do not coincide with those specified in Art. 112.

Educational and maternity

These types of official absence from the workplace are associated with the performance of certain duties:

  • training;
  • taking care of the baby.

Due to the fact that both terms are not related to rest, holidays are not taken into account when calculating them. That is, these types of vacations are provided for a period specified in the application.

sick leave


In Art. 183 of the Labor Code of the Russian Federation, a rule was written on maintaining the maintenance of sick employees. The rules for calculating such are given in Art. 7 of Law No. 255-FZ. At the same time, the rest period is increased by the number of days of sick leave. In addition, if a public holiday falls at the same time, it is rescheduled. That is, in general, the period of absence of a person in the service increases by the number of such days:

  • temporary disability;
  • official holidays listed in Art. 112 of the Labor Code of the Russian Federation.

For example, Ivanova S. took EOO from 06/11/18 for 14 days. On the same date, she fell ill and issued a disability certificate for 4 days. By order, Ivanova S. was supposed to go to work on 06/26/18. (06/12/18 is skipped). She provided the administration with a certificate of incapacity for work. The employee's period was recalculated. To be completed official duties Ivanova S. started on 07/02/18 (since 06/30/18 is Saturday, and 07/01/18 is Sunday).

Hint: in the time sheet, it is necessary to really reflect the reason for the absence of the worker at work. For example, days of absence at one's own expense are marked with the symbol "НВ" or the code "28". Download for viewing and printing:

Vacation pay example


Prokofiev V. decided to take a break at the beginning of the year. He turned to the personnel officer with a request to explain how best to draw up a statement and not miscalculate. The specialist made an approximate calculation of the vacation pay due. Starting conditions:

  • the beginning of the holiday from 01.01.18;
  • term - 14 days;
  • average daily earnings - 1,800.0 rubles.

If Prokofiev V. indicates the end date of the holiday on 01/14/18, then he will go to work on 01/15/18. Get your hands on:

  • 6 days (from 1 to 8 are excluded) x 1,800.0 rubles. = 10,800.0 rubles

If he indicates in the application that he wants to receive an EOO for 14 days, he will enter the service on 01/23/18. The benefit will be:

  • 14 days x 1,800.0 rubles = 25,200.0 rubles
Conclusion: workers need to know all the intricacies of calculating the periods of EOO and vacation pay. This information will help you choose the right time to retire.

Rules for replacing EOO with money


The norms of the Labor Code of the Russian Federation are based on the text of the Constitution of the Russian Federation. The Basic Law guarantees people the right to rest. Therefore, employers are prohibited from replacing the established minimum in cash. Besides, Every year, the employee must take at least 14 days off in a row. The rest can be transferred to another time.

Pieces of basic and additional holidays tend to accumulate. Employees are asking for compensation. This operation should be done with extreme caution. It should be borne in mind that annually, the employee must actually recuperate for 28 days. It is strictly forbidden to replace this time with cash (Article 126 of the Labor Code of the Russian Federation, Letter of the Ministry of Labor dated 06/27/2017 No. 14-2 / ​​OOG-5299). For violation of this rule, the head faces a fine.

If a person is entitled to any type of paid additional allowance, then it is allowed to compensate him. An exception is the additional days provided for work in harmful and dangerous conditions.

March 11, 2018, 13:49 Oct 6, 2019 00:17

Non-working holidays in the Russian Federation are: January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays; January 7 - Christmas; February 23 - Defender of the Fatherland Day; March 8 - International Women's Day; May 1 - Spring and Labor Day; May 9 - Victory Day; June 12 - Day of Russia; November 4 - National Unity Day. If a day off and a non-working holiday coincide, the day off is transferred to the next working day after the holiday, with the exception of days off coinciding with the non-working holidays specified in paragraphs two and three of part one of this article. The Government of the Russian Federation transfers two days off from the number of days off coinciding with non-working holidays specified in paragraphs two and three of part one of this article to other days in the next calendar year in the manner established by part five of this article. Employees, with the exception of employees receiving a salary (official salary), for non-working holidays in which they were not involved in work, additional remuneration is paid. The amount and procedure for paying the specified remuneration are determined by the collective agreement, agreements, local regulations adopted taking into account the opinion of the elected body of the primary trade union organization, employment contract. The amounts of expenses for the payment of additional remuneration for non-working holidays are included in the cost of wages in full size. The presence of non-working holidays in the calendar month is not a basis for reducing wages employees who receive a salary (official salary). In order to rationally use weekends and non-working holidays by employees, days off can be transferred to other days federal law or regulatory legal act Government of the Russian Federation. At the same time, the regulatory legal act of the Government of the Russian Federation on the transfer of days off to other days in the next calendar year is subject to official publication no later than one month before the start of the corresponding calendar year. The adoption of regulatory legal acts of the Government of the Russian Federation on the transfer of days off to other days during the calendar year is allowed subject to the official publication of these acts no later than two months before the calendar date of the day off to be established.

Legal advice under Art. 112 Labor Code of the Russian Federation

    Anton Shamin

    The State Duma received a draft law 543819-5 On amendments to, which propose. The State Duma received bill No. 543819-5 “On Amendments to Articles 111 and 112 of the Labor Code of the Russian Federation”, which proposes to introduce an annual additional paid day off provided to an employee on his birthday, by reducing non-working holidays falling on the New Year holidays by one day. At the same time, the authors of the bill explain that the inability not to work on one’s birthday leads to the ambiguous practice of celebrating a birthday at the workplace and in working time, which negatively affects the efficiency of the entire team, and is also the reason for the growth occupational injury. And what do you think? Will there be changes or not?

    • Lawyer's response:

      And will they transfer this day as a holiday, if it falls on the weekend?)) And if the birthday falls on a national holiday? Probably in the State Duma and in the Labor Code there are no more serious problems that such nonsense is being offered. How is it possible with employees, and even in Russia, not to celebrate your birthday with at least a cake? So today they celebrate one day, then they will celebrate two days later. In general, the TC is already full of gaps and conflicts, another one will be brought in and 333 questions will appear for it, only no explanations will be received and again each personnel officer will interpret everything in his own way!

    Valery Pischulin

    Holidays in January. Give an explanation.

    • You are right, and let the girl carefully read the Labor Code. Article 112. Non-working holidays. "Non-working holidays in the Russian Federation are: January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays; January 7 - Christmas ...

    Lydia Baranova

    Worked all the New Year holidays, paid as usual, 8t.r. Nurse.. Aren't holidays double paid?

    • Lawyer's response:

      Strange, usually in state institutions everything is paid clearly. Holidays must be paid twice, according to Article 112 of the Labor Code of the Russian Federation, non-working holidays are: 1,2,3,4,5,6, January 8 - New Year's holidays, January 7 - Christmas. Go to the accounting department and sort it out, show them this article of the Labor Code. If you worked these days, you are required to pay double for everything.

    Anatoly Romakhov

    I work in the penitentiary system, the schedule is three days. I'm going on vacation in December. Question: Are all holidays in January not included in vacation

    • Lawyer's response:

      Art. 120 TKRF states that: the duration of the annual basic and additional paid holidays of employees is calculated in calendar days and is not limited to a maximum limit. Non-working holidays falling on the period of the annual main or annual additional paid leave in the number calendar days holidays will not be included. According to Article 112 of the Labor Code of the Russian Federation, non-working holidays in 2013 are: January 1-6, January 8 - New Year holidays (as amended by Federal Law No. 35-FZ of April 23, 2012), January 7 - Christmas, February 23 - Day Defender of the Fatherland, March 8 - International Women's Day, May 1 - Spring and Labor Day, May 9 - Victory Day, June 12 - Russia Day, November 4 - National Unity Day in accordance with Article 112 of the Labor Code, they have the right to transfer days off to other days. The Decree of the Government of the Russian Federation "On the transfer of days off in 2013" provides for the transfer of days off: Saturday, January 5 to Thursday, May 2; Sunday 6 January to Friday 3 May; Monday 25 February to Friday 10 May.

    Gennady Rodichev

    an employee often takes a vacation without pay. for long periods. how many times by law an employer can. sign him such statements? he would be fired for this, but in no way .... can an employer generally refuse an employee on vacation b / s? (law of the Republic of Kazakhstan)

    • Lawyer's response:

      The grounds for granting leave without pay for up to 5 days are specified in Article 111 of the Labor Code of the Republic of Kazakhstan. These grounds are: marriage registration; birth of a child; death of close relatives. Also, additional leave without pay is provided to care for a child until he reaches the age of three years (RK): ), i.e. study leave. In accordance with Article 112 of the Labor Code of the Republic of Kazakhstan, study leave can be both unpaid and paid. The Law of the Republic of Kazakhstan "On Benefits and social protection participants, disabled people of the Great Patriotic War and persons equated to them” provides for the right of participants, war invalids and persons equated to them in terms of benefits, to receive additional leave without pay for up to two weeks a year (clause 23, article 11). The above grounds are binding on the employer when granting unpaid leave. However, the reasons listed are not exhaustive. Since leave without pay is granted by agreement of the parties to the employment contract, the grounds may differ from those stated above. True, for other reasons, the employer decides to grant leave himself, and may refuse without giving reasons. The duration of unpaid leave is determined by agreement between the employee and the employer. The law determines only the minimum duration of leave in the cases discussed above, when the employer is obliged to provide it. Maximum size such leave is not limited.

    Timur Radchuk

    Refuse to extend vacation!. I'm leaving for my next vacation at the end of April. Its duration is 41 days. 28+13 for non-standardized working day and harmful production. That is, I will spend the May holidays on vacation. He asked a question to the labor department: "How many days will my vacation last?". They answered that for 2. For May 1 and 9. I say, but what about the postponed January 5.6 and February 25 to May 2.3, 10, respectively, in accordance with the Decree of the Government of the Russian Federation of October 15, 2012. #1048? Not supposed to answer! I will say more - in January they paid 8 holidays separate view payment, as well as 1 day in February. That is, in terms of compensation, I have no complaints and never had, but here extra days rest - yes! It turns out that colleagues, being out of vacation, will have a rest these days, but I won’t? Please explain, preferably with links to regulations so that I can clearly appeal.

    Evgeny Savinkov

    what date in January 2012 to go to work

    • According to article 112 of the Labor Code of the Russian Federation, non-working holidays in 2012 are: January 1-5 New Year, January 7 Christmas,

    Marina Titova

    • Lawyer's response:

      Official holidays in Russia, including public holidays, are enshrined in the Labor Code of the Russian Federation. Article 112 of the Labor Code of the Russian Federation lists non-working holidays, which include February 23 “Given that February 23 next year falls on Wednesday, the transfer of days off, according to labor legislation, is not provided. February 22 - the working day, in accordance with the Labor Code of the Russian Federation, will be 1 hour shorter, ”said Ivan Shklovets, deputy head of Rostrud.

    Lyubov Golubeva

    • In accordance with Article 112 of the Labor Code of the Russian Federation, non-working holidays in the Russian Federation are January 1, 2, 3, 4, 5, 6 and 8 (New Year holidays).

    Igor Nartsyzov

    who has information about holidays. tell me who knows there are weekends, and there are holidays when paid at a double rate. from December 30 to January 8, which of them are holidays and which are weekends. thanks in advance

    • according to Article 112 of the Labor Code of the Russian Federation from January 1 to 8 are holidays, and December 30 is a day off

    Claudia Zhuravleva

    • Lawyer's response:

      Elena, since November 4, 2012 (National Unity Day, non-working holiday) coincides with a day off (Sunday), according to the rules of Article 112 of the Labor Code of the Russian Federation, the day off in this case is transferred to the next working day after the holiday. Thus, November 5, 2012. will be a non-working day.

    Lyubov Stepanova

    weekends and holidays in 2013

    • Well, it’s too early to talk about the transfer of holidays ... But look here: Holidays and non-working days in 2013 According to Article 112 of the Labor Code of the Russian Federation, non-working holidays in 2013 are: January 1-5 New Year ...

    Lydia Fedorova

    • Based on the experience of the New Year's holidays of past years, it will most likely be like this: According to Article 112 of the Labor Code of the Russian Federation, non-working official holidays in Russia in 2011 are: December 31, 2010 is a working day. 31...

    Mikhail Grebenev

    • Hello Ekaterina! How we relax on February 23, 2012 is a question that worries many residents of the Russian Federation, because recently Defender of the Fatherland Day has also become a day off. Since this holiday falls on Thursday in 2012, many ...

    Oksana Markova

    which holidays in January are not taken into account next vacation

    • From the 1st to the 8th .... On these days, vacations simply increase .... January 1, 2, 3, 4, 5, 6, 8 - New Year holidays January 7 - Christmas. I will formulate a little differently: According to Article 112 of the Labor Code of the Russian Federation ...

    Nikolai Kumbakin

    Holiday pay.... I work on a 2*2 schedule for 12 hours. For the New Year's weekend, they promise double pay and a reduction in working hours for going out on January 3,4,5,6,8. I'm interested in this - on December 30 we also have a reduced working day, but payment according to the standard (that is, as usual), is the employer right or should he still pay double ?? ? 31.12.12, January 1, 2 and 7 days off! Thank you in advance)

    • Lawyer's response:

      Article 112 of the Labor Code Non-working holidays in the Russian Federation are: January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays; January 7 - Christmas Work on a weekend or non-working holiday is paid NOT LESS than double the amount

    Irina Nikitina

    • At the moment, there is no official information about the New Year holidays in 2012, therefore, based on the experience of the New Year holidays of past years, it will most likely be like this: According to Article 112 of the Labor Code of the Russian Federation, non-working official holidays ...

    Stanislav Plokhov

    how many public holidays are there in january 2012? and in May 2012?))

    • Lawyer's response:

      According to Article 112 of the Labor Code of the Russian Federation (hereinafter referred to as the Code), non-working holidays in the Russian Federation are: January 1, 2, 3, 4 and 5 - New Year holidays; January 7 - Christmas; February 23 - Defender of the Fatherland Day; March 8 - International Women's Day; May 1 - Spring and Labor Day; May 9 - Victory Day; June 12 - Day of Russia; November 4 - National Unity Day.

    Andrey Kharlanov

    Are public holidays and weekends paid double?

    • Lawyer's response:

      The Labor Code does not make a DIFFERENCE in pay between private and state. institutions: The law is ONE for all! According to the provisions of the Labor Code of the Russian Federation, work on weekends and non-working holidays is allowed only in exceptional cases, and if it is carried out, it is paid at an increased rate. Since 2005, when paying for working hours worked on weekends and holidays, changes made to the Labor Code of the Russian Federation by Federal Law No. 201-FZ of December 29, 2004 “On Amendments to Article 112 of the Labor Code of the Russian Federation” should be taken into account. As days off according to Art. 111 of the Labor Code of the Russian Federation, two days off from work per week are accepted for a five-day working week and one day off from work per week for a six-day working week. Specific days off (meaning certain days of the week or specifically agreed days according to the schedule), agreed for the relevant employees and (or) categories of employees, are established by the collective agreement or the internal labor regulations of the organization. When determining days off, the following provisions of labor law must be taken into account. General day off in accordance with Art. 111 of the Labor Code of the Russian Federation is Sunday. To change this provision, the employer must have good reasons, in particular, the provisions of the Labor Code of the Russian Federation itself or the relevant regulatory legal acts. The second day off with a five-day working week is established by the collective agreement or the internal labor regulations of the organization. As a rule, both days off are provided in a row, that is, Saturday and Sunday of each week act as days off for a five-day working week. As stated in Art. 111 of the Labor Code of the Russian Federation, in organizations in which the suspension of work on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the week in turn to each group of employees in accordance with the internal labor regulations of the organization. In such cases, it is possible to change both Saturday and Sunday as days off for a particular employee or relevant categories of employees. Days off may be predetermined days of the week (for example, Monday and Tuesday) or days off in each week may change - in this case they are stipulated by the work schedule approved in the established manner.

    Valery Dorofankin

    March and May officially NON-WORKING days of 2012: what are the dates?

    • According to Article 112 of the Labor Code of the Russian Federation, non-working holidays in 2012 are: January 1-5 New Year, January 7 Christmas, February 23 Defender of the Fatherland Day, March 8 International Women's Day, May 1 ...

    Dmitry Nakhabin

    What kind of holiday is this (?), will be this week on Wednesday?

    Georgy Pronyakov

    • In November 2004, the State Duma established new holiday November 4 - National Unity Day. The idea to make November 4 a holiday as the Day of National Unity, the anniversary of the liberation of Moscow from the Polish invaders and the actual end ...

    Vitaly Navruzyan

    New Year holidays are set from January 1 to 5 in Russia, and taking into account the days off and Christmas, the weekend lasts 10 days.

    • Yes, even under Putin, this happened. He really loves skiing. State Duma deputies changed the calendar of holidays, giving the Russians the New Year holidays, December 24, 2004. Then the parliamentarians amended Article 112 of the Labor ...

    Leonid Yudov

    • In 2012 - January 10th. -------------- The New Year holidays for the Russians will stretch for ten days, such a holiday was approved by its Decree of 07/20/2011 N 581 On the postponement of days off in 2012 by the Government of the Russian Federation ...

    Raisa Alexandrova

    Do you know if the New Year's 10-day vacation will be canceled or not?

    • According to Article 112 of the Labor Code of the Russian Federation, non-working official holidays in Russia in 2010 are: New Year holidays- January 1, 2, 3, 4 and 5, 2010, with January 2 and 3, 2010 falling on Saturday and Sunday, Christmas...

    • Information about the weekend schedule from November 2011 to March 2012. In accordance with Decree of the Government of the Russian Federation of July 20, 2011 N 581 On the transfer of days off in 2012, in November, the first working week for residents of the Russian Federation will last only ...

  • Egor Turbin

    how many working days in a year

    • In 2010, with a five-day working week with two days off, 249 working days, including 5 working days reduced by one hour (February 27, April 30, June 11, November 3 and December 31), and 116 days off, taking into account 5 additional ...

    Galina Ilyina

    who set the day for presidential elections in Russia? Why this particular day and no other?

    • If you look at the previous elections, the Federal Law On Elections of the President of the Russian Federation provides that the voting day is the second Sunday of the month in which voting was held at the previous general elections and in...

    Daniil Urbanovich

    How many days do we rest on New Year's holidays?

    • According to Article 112 of the Labor Code of the Russian Federation, non-working official holidays in Russia in 2012 are: December 30, 2011 (Friday) is a working day, but a pre-holiday day - working hours on this day are reduced by 1 hour. 31...

    Ruslan Savvatin

    holidays, not weekends in 2011

    • In accordance with Article 112 of the Labor Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2002, 1, art. 3), non-working holidays in the Russian Federation are: January 1, 2, 3, 4 and 5 New Year holidays; 7...

    Alena Veselova

    • Will December 31 be a holiday: In the case of a five-day working week with two days off, Monday 31 December 2012 will be a non-working day. This happened due to the possibility provided for in Article 112 of the Labor Code to transfer ...

    Zhanna Solovaeva

    May 1 is officially a public holiday. May 1st falls on a Sunday, so Monday will be considered a holiday, right? I work on a 2/2 schedule and if we go out according to the schedule on a holiday (day off), we are entitled to double payment. Here, I think they will pay me twice for May 1st??? Thanks!:)

    • In accordance with Article 112 of the Labor Code, yes. If on Monday, then they usually pay. If on Sunday, then no less than twice the amount - Article 113 of the Labor Code.

    Leonid Tuzhilin

    is it true that the chief accountants have been increased annual leave for 14 days ... if yes, then tell me regulations

    • Lawyer's response:

      Duration of annual leave Annual leave is given in calendar days. At the same time, the holidays provided for by Article 112 of the Labor Code of the Russian Federation are not included in the number of calendar days. This is stated in article 120 of the Labor Code of the Russian Federation. By general rule the duration of the annual main vacation is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). Some categories of employees need to be granted extended basic holidays: * employees under 18 years old - 31 calendar days (Article 267 of the Labor Code of the Russian Federation); * disabled people - 30 calendar days (Article 23 of the Federal Law of November 24, 1995 No. 181-FZ "On the Social Protection of Disabled Persons in the Russian Federation"); * employees of children's institutions - 42 calendar days (Decree of the Government of the Russian Federation of October 1, 2002 No. 724 "On the duration of the annual main extended paid leave provided teaching staff educational institutions"") ; * employees of educational institutions and teachers - 42 (56) calendar days (Decree of the Government of the Russian Federation of October 1, 2002 No. 724 "On the duration of the annual main extended paid leave provided to pedagogical workers of educational institutions"). The duration of the main vacation of employees with whom an employment contract has been concluded for a period of not more than two months is two working days per month of work (Article 291 of the Labor Code of the Russian Federation). Seasonal employees are provided with leave at the rate of two working days per month of work (Article 295 of the Labor Code of the Russian Federation). So, so far, in my opinion, there are no new documents on the extension of vacations for chief accountants. This can be established by the enterprises themselves in the collective agreements adopted by them. Payment by the company.

    Lyubov Morozova

    Our organization has a 6 day work week. They said that this weekend we work on Saturday for Monday, and on Sunday. and on Sunday for Saturday. So we only have 2 days off. Is it legal?

    • Lawyer's response:

      The norm of working hours for a five-day and six-day week should be the same! AT

Let us consider situations when an employer can involve employees to work on weekends and holidays, the amount of additional payments for these days, depending on the wage system used at the enterprise, the features of paying a day off or a holiday to a seconded employee and creative workers.

MODE OF WORK AND REST

The employer has the right to independently establish the regime of work and rest, the system of remuneration in accordance with labor legislation, taking into account the specifics of the organization's activities, its needs for labor resources.

The general day off is Sunday. The second day off with a five-day working week is established by a collective agreement or internal labor regulations. Both days off are provided, as a rule, in a row.

At enterprises with a continuous cycle of work, where the suspension of work on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the calendar week in turn to each group of workers in accordance with the rules of internal labor regulations. In this case, most often the total accounting of working hours is kept.

In addition to weekends, employees are provided with holidays. In accordance with Art. 112 Labor Code of the Russian Federation non-working holidays in the Russian Federation are:

NOTE

If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.

In accordance with Part 5 of Art. 112 of the Labor Code of the Russian Federation, in order to rationally use weekends and non-working holidays by employees, days off can be transferred to other days in the next calendar year by a regulatory legal act of the Government of the Russian Federation. Information about their transfer is subject to official publication no later than one month before the corresponding calendar year.

CONDITIONS FOR INVOLVING TO WORK ON WEEKENDS AND HOLIDAYS

According to the general rule enshrined in Art. 113 of the Labor Code of the Russian Federation, work on weekends and holidays is prohibited. The exceptions are certain situations provided for by law.

The employer can involve employees to work on weekends and holidays only with the written consent of the employee in the following cases:

  • the production and technological cycle in the organization is not interrupted;
  • specialists of the organization perform work caused by the need for constant continuous service to the population;
  • there was a need for urgent loading and unloading operations.

Sometimes obtaining employee consent to perform job duties weekends are not required. This is possible under the following conditions specified in Part 3 of Art. 113 of the Labor Code of the Russian Federation:

  • to prevent or eliminate the consequences of an industrial accident, natural disaster, catastrophe;
  • to prevent accidents, destruction and damage to the property of enterprises;
  • to perform work, the need for which arose in connection with an emergency, including a natural disaster or martial law.

An exception is made for pregnant women. They cannot be involved in work on weekends and holidays (Article 259 of the Labor Code of the Russian Federation). It is forbidden to use the work of minors on weekends, with the exception of creative workers (Article 268 of the Labor Code of the Russian Federation). Creative workers under the age of 18 may be involved in work at night and on weekends and holidays.

NOTE

Night time is considered from 22:00 to 06:00.

The performance of work on weekends by disabled people or women who have children under three years of age is possible with their written consent and in the absence of medical contraindications for working overtime.

Work on weekends and non-working holidays must be properly documented. Necessary:

  • obtain written consent from the employee to go to work during holidays or weekends;
  • familiarize the employee against receipt with the conditions of exit, including the right to refuse to work in their free personal time;
  • notify the trade union body (if any);
  • issue an overtime order. The order must indicate the date and reason for the exit overtime work, duration of work, list of involved persons.

NOTE

In the event of an emergency, going to work on weekends and holidays can also occur by oral order of the management (before the issuance of the order).

All additional conditions for going to work on weekends and holidays can be registered in internal position about wages.

The form of the document confirming the receipt of the consent of the employee to go to work in extra time is not legally approved. Each enterprise has the right to develop it independently. Let's take an example of this form:

Notification

dated 19.05.2017 No. 5

Need to work on weekends

Dear Oleg Ivanovich!

Due to production needs (unloading perishable goods), we ask you to come to work on the day off 05/20/2017 (from 9:00 to 13:00).

Weekend work will be paid double in accordance with Art. 153 of the Labor Code of the Russian Federation.

At your request, you can get another day of rest at no additional charge.

Please make a note of consent or refusal to go to work.

Director of Ritm LLC Klimanov V. M. Klimanov

Back side of the notice

Acquainted with the notice.

Agree to go to work 20 » May 2017

Exit conditions: Double pay for weekend work .

Medical contraindications for work: I have not .

Storekeeper Ivanov O.I. Ivanov 19.05.2017

PAYMENT ON WEEKENDS AND NON-WORKING HOLIDAYS

Remuneration for work on weekends and holidays is carried out in accordance with Art. 153 of the Labor Code of the Russian Federation. The amount and terms of payment are presented in Table. one.

Table 1. The amount and conditions of remuneration on a day off and a holiday

Wage system

Payment amount

Terms of payment

Official salary

Single size official salary

If work on a weekend or holiday was performed within monthly rate working time

Double salary rate

If the work was done in excess of the monthly norm of working hours

Time payment

At least double the daily or hourly rate

Piece-work payment

Not less than double piece rates

In all cases when working on weekends and holidays

Labor legislation establishes minimum guarantees for wages on non-working holidays, which the employer can increase through contractual or local regulation. The employer has the right to establish specific amounts of remuneration for work on a weekend or holiday and register them in collective agreement, internal local normative act, labor contract. This is expressly stated in Art. 153 of the Labor Code of the Russian Federation.

IT IS IMPORTANT

The amount of payment for work on a weekend or non-working holiday, prescribed in the collective agreement, local regulations of the company and the employment contract, cannot be lower than those provided for by labor legislation and other regulatory legal acts containing norms labor law(Article 149 of the Labor Code of the Russian Federation).

At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. If the employee requested to provide time off, he must write an appropriate application. In this case, work on a weekend or holiday is paid in single size, and the day of rest is not payable.

If the amount of wages on a non-working holiday is smaller size wages established by labor legislation, then the employee has the right to apply to the State Labor Inspectorate. Based on the results of the audit, the employer may be involved in administrative responsibility for violating labor laws. Officials faces a fine in the amount of 1000 to 5000 rubles., legal entities- from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For partial non-payment of wages for more than three months, criminal liability is provided (Article 145.1 of the Criminal Code of the Russian Federation). However, according to statistics, employees rarely turn to the State Labor Inspectorate with such complaints.

Payment for work on a weekend and a holiday to a salary employee

For employees who have a salary, wages in excess of the monthly norm are calculated based on the daily or hourly rate (in excess of the salary).

daily rate determined by dividing the employee's salary by the number of working days in the month production calendar for which the salary is calculated.

For calculation hourly rate two options can be used.

Option 1: the employee's salary is divided by the number of working hours in a month according to the production calendar, for which wages are calculated:

Hourly rate \u003d Salary / Monthly standard according to the production calendar.

Option 2: the employee's salary (monthly tariff rate) is divided by the average monthly number of working hours:

Hourly rate \u003d Salary / (Average annual standard / 12).

Average monthly working hours is the result of dividing the annual norm of time by 12.

The official salary of engineer Surikov O. B. is 60,000 rubles. For him, a 40-hour work week is set, weekends are Saturday and Sunday.

In fact, O. B. Surikov worked 15 days in May, including one holiday: due to production needs, he worked on May 9. The norm of working hours in May 2017 is 20 days. Let's calculate the payment of Surikov O. B. for May 2017

1. Let's set the daily rate. To do this, we divide the employee's salary by the number of working days in May 2017 according to the production calendar:

60 000 rub. / 20 days = 3000 rubles.

2. We will calculate the payment on a holiday.

Surikov O. B. worked on a holiday. At the same time, he did not exceed the working time standard (20 days) established for May 2017. This means that his payment on the holiday on May 9 will be equal to the daily rate - 3000 rubles.

3. We calculate the payment for the rest of the time actually worked in May. Multiply the daily rate by the number of working days worked:

3000 rub. × 14 days = 42,000 rubles.

4. Let's do the payroll for May. The salary of Surikov O. B. for May 2017 will be:

42 000 rub. + 3000 rub. = 45,000 rubles.

E. V. Akimova, auditor

The material is published in part. You can read it in full in the magazine.

1. Is it legal to hire employees to work on weekends and non-working holidays?

2. What documents are used to document work on weekends and holidays.

3. What compensation is due to employees for working on weekends and holidays.

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct ban on working on such days. And only in exceptional cases, the employer can involve employees to work on weekends and holidays. At the same time, in order to prevent violations of labor laws, involvement in work on holidays and weekends must be properly executed and paid at an increased rate. How to do it right - read the article.

What days are weekends and non-working holidays

Weekend, that is, days of uninterrupted weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a particular employee. specific organization. For example, if an employee has a shift work schedule and his work shifts fall on Saturday and Sunday, then these days are working days for him, and no special work is required on these days. Or, if an employee has a six-day work week with one day off Sunday, then Saturday will be a normal working day for him, and the employer does not need to arrange and pay for work on such a day in a special way. That is a special procedure for engaging in work and payment will be valid only if the employee goes to work on his day off, established by the internal labor regulations.

FROM public holidays the situation is different: they are the same for all employees, regardless of the work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for attracting to work.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

  • January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
  • January 7 - Christmas;
  • February 23 - Defender of the Fatherland Day;
  • March 8 - International Women's Day;
  • May 1 - Spring and Labor Day;
  • May 9 - Victory Day;
  • June 12 - Day of Russia;
  • November 4 is National Unity Day.

In some cases, additional non-working holidays may be established at the level of a constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (part 2 of article 112 of the Labor Code of the Russian Federation). Key moment here in what is transferred exactly day off day, and the holiday is tied to a specific date. For example, in 2015, a non-working holiday on May 9 fell on Saturday, so the day off was moved to May 11. Thus, if, according to the shift schedule, the employee had to work on May 11, work on such a day is processed and paid in the usual manner, as well as on other working days. If the work shift fell on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay an increased amount for work.

Conditions for employment on weekends and holidays

In most cases, in order to attract an employee to work on a weekend or non-working holiday, the employer needs to obtain consent from him, and in writing. And only in exceptional cases such consent is not required.

Written agreement no employee required
  1. If an employee is called to work on a weekend or non-working holiday in case of emergency(part 3 of article 113 of the Labor Code of the Russian Federation):
  • to prevent a catastrophe, industrial accident or eliminate their consequences;
  • to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
  • to perform work caused by emergency (fires, floods, earthquakes, etc.).
  1. If an employee is involved on a non-working holiday in accordance with the established shift schedule(on their own shift) for the performance of work (Article 103 of the Labor Code of the Russian Federation, part 6 of Article 113 of the Labor Code of the Russian Federation):
  • in continuously operating organizations;
  • related to public services;
  • urgent repair and loading and unloading operations.
The written consent of the employee is required
  1. In addition to the above cases, the employer has the right to involve employees to work on weekends or non-working holidays to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the consent of the employee, drawn up in writing (part 2 of article 113 of the Labor Code of the Russian Federation), is necessary.

The closest example to us: going to work for an accountant on the January holidays to compile annual reports, payroll, contributions, etc. And although in most cases accountants, as people with a high degree of responsibility, are themselves the initiators of such "holiday" work, it is still necessary to issue a written consent. Otherwise, the employer faces liability for violation of labor laws.

  1. Regardless of the reason for which the employer attracts employees to work on a weekend or non-working holiday, for certain categories of employees written consent is mandatory in any case. These categories include (part 7 of article 113, part 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):
  • disabled people;
  • women with children under the age of three;
  • mothers and fathers raising children under the age of five without a spouse;
  • guardians of children under the age of five;
  • other persons raising children under the age of five without a mother;
  • workers with disabled children;
  • employees caring for sick members of their families in accordance with a medical report.

In addition to written consent, for the legal involvement of employees from the categories listed above, it is required (part 7 of article 113 of the Labor Code of the Russian Federation):

  • notice of the right to refuse such work, with which the employee must be familiarized against signature;
  • confirmation that the employee is not prohibited from working on such days for health reasons in accordance with the medical report.

! Note: Absence from work on a weekend or non-working holiday in the absence of the written consent of the employee (in cases where its presence is mandatory) is not disciplinary offense and does not entail any consequences for the employee.

Work ban on weekends and holidays

The Labor Code of the Russian Federation contains a direct ban on employing the following categories of workers on weekends or non-working holidays (even with their consent):

  • pregnant women (part 1 of article 259 of the Labor Code of the Russian Federation);
  • workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Written consent of the employee

The written consent of the employee can be issued as a separate document or contained in a notice of engagement to work on a weekend or holiday. There are no unified forms of such notification and written consent, so the employer has the right to develop and apply their own.

A notice of engagement to work on a weekend or non-working holiday may be addressed to each employee individually or to a group of employees, indicating their full names and positions. The second option - notification to a group of employees - is convenient when it is planned to involve several employees at once in order to "remember" to obtain the consent of each of them. The notice should include:

  • the date of the planned employment;
  • the reason for the need for such involvement;
  • the fact of acquaintance of the employee with the notice;
  • the fact of consent (or refusal) of the employee to work on a weekend or non-working holiday;
  • the fact that the employee is familiarized with the right to refuse to work on a weekend or non-working holiday (mandatory for certain categories of employees);
  • the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (indicating the date).

Issuing an executive order

Engaging employees to work on weekends and non-working holidays must be formalized in writing by the employer (part 8 of article 113 of the Labor Code of the Russian Federation). The mandatory form of such an order (order) is not provided, therefore, each employer develops it independently.

The order is drawn up on the basis of a document in which the employee's consent is expressed to work on a weekend or non-working holiday (a written consent or a notification containing such consent). The order states:

  • Full name and position of the employee (employees) involved in work on a weekend or non-working holiday;
  • date of recruitment;
  • the reason for the need for such involvement;
  • the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with an indication of the date). If the form of compensation is not predetermined, then it can be issued by a separate order after completion of work.

Payment procedure for work on weekends and non-working holidays

For work on a weekend or non-working holiday, employees are entitled (Article 153 of the Labor Code of the Russian Federation):

  • payment of at least double the amount;
  • payment in a single amount with the provision of another day of rest.

Thus, the Code establishes only minimum dimensions payment Therefore, the employer has the right to provide for increased wages. For example, instead of double pay, the employer may charge triple pay, and so on. Specific amounts of payment for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulations on wages) or in an employment contract.

! Note: The employee has the right, at his own discretion, to choose the form of compensation for working on a weekend or holiday: increased pay or pay in a single amount with the provision of another day of rest. An employer cannot "impose" a form of compensation. However, there is an exception to this rule: if the employee works on fixed-term employment contract concluded for a period of up to two months. In this case, for work on a weekend or holiday, the only type of compensation is provided for him - payment of at least double the amount (part 2 of article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least twice the amount or in a single amount with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice some difficulties may arise, since the specific procedure for calculating the “increased” payment depends on the wage system used.

For clarity, the features of calculating payment for work on a weekend or non-working holiday are reflected in the table.

Wage system

Payment for work on a weekend or non-working holiday

No other rest day provided

Another rest day provided

piecework Not less than double piece rates Single piece rates
Time Not less than double daily or hourly tariff rate for each hour worked on that day Single daily or hourly rate
Salary

The monthly norm of working time is not exceeded(for example, the work shift fell on a non-working holiday)

At least at a single daily or hourly rate (part of the salary for one day or hour) in excess of the salary In the amount of salary

Monthly working hours exceeded(for example, if the employee went to work on his day off)

Not less than double the daily or hourly rate (part of the salary for one day or hour) in excess of the salary At a single daily or hourly rate (part of the salary for one day or hour) in addition to the salary

! Note: If part of the working day (shift) falls on a weekend or non-working holiday, then the hours actually worked on that day are paid double. But if the employee chose another day of rest as compensation, then he is given whole day of rest regardless of the number of hours worked on a weekend or holiday (Rostrud letters dated 17.03.2010 No. 731-6-1, dated 03.07.2009 No. 1936-6-1, dated 10.31.2008 No. 5917-TZ).

As a rule, the main difficulties are caused by the calculation of payment for work on a weekend or non-working holiday, if the employee has a salary. In this case, as can be seen from the plate, it is necessary to take into account the monthly norm of working time. Monthly working hours calculated according to the schedule of a five-day working week with two days off on Saturday and Sunday based on the duration daily work(shifts) (Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n). For example, if a worker has a 40-hour working week, then the monthly norm of working time in August 2015 is 168 hours (40 / 5 x 21).

In more detail, we will consider the procedure for calculating the payment for work on a weekend or holiday using examples.

Example 1. Work on a weekend or non-working holiday is carried out within monthly working hours.

Yu.A. Mikhailov, the operator of Pribor LLC, who works in shifts, has a 40-hour working week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), while one of them fell on a non-working holiday on June 12. Let's calculate the employee's salary for June 2015:

  • The hourly rate in June is: 250 rubles. (41,750 rubles / 167 hours)
  • Number of hours worked in June: 160 hours (8 hours x 20 shifts)
  • June salary: 40,000 rubles. (250 days x 160 hours)
  • Payment for a non-working holiday in excess of salary: 2,000 rubles. (250 rubles x 8 hours)
  • Total salary for June: 42,000 rubles. (2,000 rubles + 40,000 rubles)

In this case, work on a non-working holiday is not additionally paid, that is, the salary for June will be equal to the salary and will amount to 40,000 rubles.

Example 2. Work on a weekend or non-working holiday is carried out over monthly working time.

To the accountant of OOO "Balance" Voronina E.V. a 40-hour working week was established and a salary of 25,050 rubles. per month. In June 2015, all working days were fully worked out, in addition, Voronina E.V. was involved in work on a non-working holiday on June 12 (8 hours). Let's calculate the employee's salary for June 2015:

  1. The employee chose an increased pay for work on a non-working holiday without providing another day of rest.
  • Monthly norm of working time in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
  • The hourly rate in June is: 150 rubles. (25,050 rubles / 167 hours)
  • Number of hours actually worked in June: 175 hours (167 hours + 8 hours)
  • Salary for June: 25,050 rubles. (150 rubles x 167 hours)
  • Payment for a non-working holiday in excess of salary: 2,400 rubles. (150 rubles x 8 hours x 2)
  • Total salary for June: 27,450 rubles. (2,400 rubles + 25,050 rubles)
  1. The employee chose to provide another day of rest for work on a non-working holiday.
  • Payment for a non-working holiday in excess of salary: 1,200 rubles. (150 rubles x 8 hours)
  • Total salary for June: 26,250 rubles. (1,200 rubles + 25,050 rubles)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours he worked 9 hours), then all overtime hours are also considered holiday work. At the same time, for the entire time of work on a holiday, only one type of surcharge is charged - for work on a non-working holiday. At the same time, it is impossible to accrue additional payment for work on a holiday and for overtime work.

Income tax, personal income tax, contributions from pay for work on weekends and holidays

Accruals to employees for work on weekends and non-working holidays are part of the salary, therefore, the following amounts:

  • are included in the employee's income and are subject to personal income tax in the general manner (clause 6 clause 1 article 208, clause 1 article 210 of the Tax Code of the Russian Federation);
  • are subject to insurance premiums to the PFR, FFOMS, FSS in full (part 1 of article 7 of Federal Law No. 212-FZ, clause 1 of article 20.1 of Federal Law No. 125-FZ);
  • are taken into account in income tax expenses and under the simplified tax system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

At the same time, the minimum amount of payment for work on a day off or a non-working holiday, accrued in the amounts established by the Labor Code of the Russian Federation, is unambiguously included in expenses for taxation purposes: in a double amount if another day off was not provided, and in a single amount if another day off is provided.

As for the inclusion of increased payment in expenses, in the part exceeding the minimum established by the Labor Code of the Russian Federation, there is no unambiguous position of the regulatory authorities on this matter. Thus, the Ministry of Finance spoke out against including in expenses the amounts of payment for work on weekends and holidays in excess of those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88). However, the Federal Tax Service considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08 / 93). Thus, the taxpayer has the opportunity to defend the legitimacy of including in the expenses the entire amount accrued for work on a weekend or holiday. At the same time, do not forget that the costs must be justified and documented. That is increased payment must be fixed in internal administrative documents, and the need to involve reflected in the relevant order.

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Normative base

  1. Labor Code of the Russian Federation
  2. Tax Code of the Russian Federation
  3. Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
  4. Federal Law No. 125-FZ dated July 24, 1998 “On Mandatory social insurance from accidents at work and occupational diseases
  5. Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n “On approval of the procedure for calculating the norm of working hours for certain calendar periods of time (month, quarter, year) depending on the established working hours per week”
  6. Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88
  7. Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93
  8. Letters from Rostrud
  • dated 17.03.2010 No. 731-6-1,
  • dated 03.07.2009 No. 1936-6-1,
  • dated October 31, 2008 No. 5917-ТЗ

How to get acquainted with the official texts of these documents, find out in the section

How to correctly take into account holidays, in accordance with Article 112 of the Labor Code of the Russian Federation, and correctly draw up vacation and work schedules taking into account these days - read the article.

From the article you will learn:

Article 112 of the Labor Code of the Russian Federation contains complete list non-working holidays. Holidays that are mandatory throughout Russia are listed in Part 1 of this article. According to its provisions, officially established holidays and, therefore, non-working holidays in Russia are:

  • New Year holidays falling on January 1, 2, 3, 4, 5, 6 and 8;
  • Christmas - January 7;
  • Defender of the Fatherland Day - February 23;
  • International Women's Day - March 8;
  • Holiday of Spring and Labor - May 1;
  • Victory Day - May 9;
  • Russia Day - June 12;
  • National Unity Day - 4 November.

How holidays are transferred that coincided with a regular weekend

If a non-working holiday falls on a regular day off, then the day off is transferred to the working day following the holiday. However, for this rule, legislators have established an exception: weekends that fall on public holidays listed in paragraphs 2 and 3 of part 1 of Art. 112 of the Labor Code of the Russian Federation (New Year holidays and Christmas).

Download related documents:

In order to rationally use non-working days weekends may be transferred to other days by a separate regulatory legal act of the Government or federal law. The relevant document must be officially published no later than one month before the calendar year to which it refers.

If calendar year has already begun, during which the adoption of similar regulatory legal acts of the Government of the Russian Federation on the transfer weekend other days are also possible. But for this, the condition of their official publication must be observed no later than two months before the calendar date of the established day off. More information about the transfer of holidays, according to the Labor Code of the Russian Federation, with an indication of the relevant laws and regulations, can be found in .

Is it necessary to extend the annual leave of employees for a regional holiday

Article 112 of the Labor Code of the Russian Federation contains a complete list of non-working holidays for both 2017 and 2018, mandatory for the whole country. However, the law grants the right to the subjects of Russia to establish additional non-working holidays, not mentioned in Art. 112 of the Labor Code of the Russian Federation.

Public authorities in a separate subject have the right to declare some regional holidays as non-working days in the event of:

  1. the holiday has a religious orientation;
  2. a corresponding request was received from a religious organization;
  3. the decision was taken government agency subject.

For example, in Chuvash Republic by a separate act, June 24 was declared a holiday throughout the constituent entity of the Russian Federation - the Day of the Republic of Chuvashia, which is not included in Art. 112 of the Labor Code of the Russian Federation.

As a general rule, in this case it is necessary to renew the annual vacation employees, unless the law of the subject provides for a different procedure. Similar explanations are contained in the letter of Rostrud dated September 12, 2013 No. 697-6-1.

Is it possible to indicate in the local act for the enterprise that only time off is provided for work on a holiday?

Labor Code of the Russian Federation in Art. 112 expressly states that the employer, as a general rule, must compensate for work in weekends and non-working holidays, first of all, additional payment. The amount and procedure for paying the said remuneration is determined by:

  • collective agreement;
  • employment contract;
  • local normative act adopted taking into account the opinion of the elected body of the primary trade union organization;
  • agreements of the parties of social partnership.

Note! The cost of paying remuneration for non-working holidays in full is attributed to labor costs.

If the employee himself expresses a desire, work on holidays can be compensated with a day off. However, in this case, keep in mind that the employee is given a full day of rest, regardless of the number of hours actually worked in day off or public holiday.

Therefore, the employer is not entitled to local act for the enterprise to prescribe a provision that for work on a holiday, employees are provided only with time off.

How is the granted time off for work on a holiday reflected in the salary of an employee

In the Labor Code of the Russian Federation, Article 112 establishes the procedure for compensating an employee for work on a holiday in the form of an additional payment. However, the employee, at will, can replace it with a day off.

Instead of increased pay, at the request of the employee, another day of rest may be provided. In this case, work on a non-working day is paid in a single amount, and the day of rest is not payable. This means that an employee who receives a salary, if they use a day of rest as compensation, does not have their salary reduced. At the same time, it is not taken into account whether the employee uses the day of rest in the current month or in subsequent ones.

Thus, time off provided for work on a holiday should be excluded from the norm of accounting for working time. AT report card this day is indicated as a holiday by the code "B" or the digital "26" when using unified forms No. T-12 or No. T-13.

Important! Employees working on piecework pay need to be paid extra for non-working holidays when they were not involved in the work.

On what date to dismiss an employee if the dismissal coincided with the holidays

Receiving a letter of resignation from an employee on the eve of holidays often becomes a problem for a personnel officer. After all, the date of dismissal may fall on holidays according to the Labor Code of the Russian Federation, and the employee may in principle not want to transfer it.

If the last day of any period falls on a non-working day, then its end is postponed to the next business day (Article 14 of the Labor Code of the Russian Federation). You can move the date of dismissal, which fell on a holiday or weekend, only if this day is not a working day for the employee. In practice, this situation is solved as follows. If the day of dismissal is non-working for both the personnel officer and the employee, then the date of dismissal can be postponed to the next working day. The courts agree with this in the case of dismissal for fixed-term contract and downsizing. This rule can be extended to dismissal of one's own free will.

At the same time, the day of dismissal is the last day of work. As a result, it may turn out that you need to fire an employee on a day off for the personnel officer. At the same time, this day will be a working day for the employee. This often happens when an employee works on a rolling basis or shift schedule. If the day for the dismissed worker, then in order to formalize the dismissal, an employee of the personnel department is involved in work on a holiday. As a more convenient option, they agree with the employee to postpone the date of dismissal.

HIs it necessary to pay sick leave if an employee falls ill on holidays?

In general, sick leave benefits are paid for all calendar days of sickness. At the same time, non-working holidays, according to Article 112 of the Labor Code, do not need to be excluded from the calendar days of illness, since they do not belong to excluded periods for which benefits are not paid.

Important! If the days of illness coincided with non-working days, then the hospital allowance must be paid on them in the general manner. This provision follows from part 8 of article 6, part 1 of article 9 of the Law of December 29, 2006 No. 255-FZ.

It is important for HR to keep in mind that labor law generally guarantees the maintenance of the level of remuneration of personnel not working on public holidays. Any exceptions to general rule must be legally justified.