Accounting of working hours for the cumulative accounting. Summarized recording of the working time of drivers with a replacement schedule. Overtime hours for totalized time recording

The Labor Code provides for work in the aggregate accounting of working hours. In practice, not all enterprises use this assumption. As a rule, this is due to certain difficulties in the calculation. Let's consider further how correctly to conduct the summarized account of working hours.

goal

Before you figure out how to summarize work time, you need to explain why you need it. Some enterprises can not observe weekly or daily work durations. It depends on the specifics of the organization. So, it is quite often used in organizations to summarize the work time of drivers. It is introduced to ensure that the duration of labor for the month, quarter and other periods is no longer established by law. In this case, the accounting period can not be more than a year. This is established in Art. 104 TC.

The Essence

Accounting of working hours in the aggregate accounting is carried out in accordance with the weekly duration of work. This indicator determines the duration of professional activity. Summarized accounting of working hours with a replacement schedule or incomplete day has its own specifics. For such employees, the optimal length of labor will be reduced. Thus, if in the enterprise, in view of its specifics, it is not possible to establish a schedule according to which people would work 24, 36, 35 or 40 hours, the scheme of summarized accounting will be more convenient and expedient. The employer should correctly organize the labor process. The standard of working time for the cumulative accounting must be performed by the employee for a specified period (say, per month). Duration of work (the number of hours) per day can be different. Here the main thing is that within the period the duration should be balanced.

Introduction of the scheme

The rules for summing up working hours, according to the provisions of Art. 104 TC, are established by the provision of internal labor regulations at the enterprise. There are situations when the organization has developed and approved such an order, but did not use it as unnecessary. However, subsequently such a scheme became necessary. Let's say management decides that the aggregate work time accounting with a shifted employee schedule will be more convenient. How, then, to put order into action? An order acts as a document that introduces appropriate changes to the settlement schemes. Before signing it, the company manager must comply with the requirements of Article 190 of the TC. In accordance with it, the internal regulations in the organization are approved in consultation with the representative body of staff. This means that the introduction of changes in them should be discussed with the union. In addition, Art. 22 TC requires the head to make sure to familiarize the staff with the signature with all local acts that are directly related to the work activity of employees. Thus, about the innovations, it is necessary to notify all the employees concerned.

When should the order be introduced?

At some enterprises, the accounting of working hours for summation is mandatory. In particular, this concerns the shift method. This requirement was introduced by the 300th article of the TC. According to Art. 297 shift workers are referred to as a special form of implementation of the labor process, involving activities outside the residence of employees, when their daily return home can not be provided. It is also recommended to use the summing up of working hours of drivers carrying out activities on a flexible schedule. According to Article 102 of the LC, in this case, the length of the workday is determined by agreement between the parties. The enterprise must ensure that the employee fulfills the total number of hours for certain periods (week, day, month, etc.). It is advisable to use the combined accounting for shift work. Such a schedule is explained in art. 103 TC. It is introduced in cases where the duration of the production process is longer than the allowed daily work. Such a schedule is also used for more efficient operation of equipment, increasing the number of products or services provided. This regime is typical for industrial enterprises, housing and communal services organizations, trade companies and catering companies.

Payment in the case of a summation of working hours

There are a number of nuances in the salary scheme for employees. If the enterprise uses the accounting of working hours for the cumulated accounting, then the labor conditions in such an organization deviate from the traditional ones. So, it can be systematic use of people on holidays and weekends, at night, etc. As a rule, such employees are charged with higher tariff rates. The enterprise thus compensates for the deviation from the normal schedule. Nevertheless, a higher salary does not relieve the employer of the obligation to pay for labor in "extreme" conditions, according to the requirements of the TC. The specific amount of remuneration in this or that case, as well as the whole system of calculation, is formulated in the collective agreement, established by other local acts and prescribed directly in the contract. Such a prescription is contained in Art. 135 TC.

Overtime hours for totalized time recording

Clarification is given in the 99th article of the TC. Overtime is considered work performed in excess of the established (regular) number of hours for a particular period. However, their number should not be more than 4 for two consecutive weeks and 120 hours per year for each person. The order in accordance with which the calculation is carried out is established by Article 152 of the TC. Overtime in the summation of working hours are compensated for the first 2 hours not less than in the one and a half sizes, for the further - not less than in the double. In local acts, labor or collective agreements, specific amounts of remuneration may be established. Upon the agreement of the employee , overtime payments may not be made when summing up working hours. In this case, the employee is given the opportunity to use additional rest periods. Their duration should not be less than the worked time overtime.

Method of calculation

It is not difficult to set the overtime hours in the aggregate accounting of working hours as a whole. Within a specific period, the duration of the employee's professional activity should not be more than optimal. Everything that has been worked out above this norm is therefore considered to be an overtime watch. Nevertheless, in some cases problems may arise in the calculation. In accordance with the law, the initial 2 hours of the total number of overtime paid for a one and a half tariff, all other - on a double. It does not matter when exactly they took place: on the same day or during the whole period. This technique is based on the provisions of the TC. However, it does not reflect real circumstances. So, when setting the maximum accounting period in a year, at the end of the employee can accumulate a sufficiently large number of hours that have been overworked. In practice, a slightly different approach to calculation is used. A one and a half tariff is paid for the number of overtime hours, which is not more than an average of two hours for each day in the period. The rest is compensated in double size. This method seems more logical. The fact is that it is not possible to establish the number of overtime hours in relation to specific working days, since in accordance with the rules of summarized accounting, the processing of one day can be compensated by the defect of the other. But the provisions of Article 152 of the TC point out the illegitimacy of this approach.

Holidays and holidays

How is the accounting of working hours taken in the aggregate accounting in such cases? When calculating the fees for activities on holidays and weekends, there are often difficulties. So, experts, considering the calculation schemes, use the following approach. If the schedule does not specify processing, then it is taken into account that work on a holiday, Saturday and Sunday can be compensated by rest on weekdays. But there is a point of view of the legislator. In such cases, it can not be said that it can be compensated by rest on weekdays. This is due to the fact that there is not a planned schedule, but processing. In the aggregate accounting of working hours, as in general cases, compensation must be double. In the TC there is no direct indication. In this regard, some accountants believe that the general procedure does not apply to the summation of working hours. The subtlety of the legislation in this case is explained by various bodies. In particular, the absence of a reservation in Article 152 of the TC on the cumulative accounting means in effect that a double payment is applied to it. It should also mention one more nuance. By law, there is an additional reason for establishing higher pay - overtime. Many experts are interested in whether it is possible to increase the rewards under two conditions at once. In one of the decisions of the Armed Forces, a clear and negative answer is given to this. Payment is only for a non-working day (holiday / weekend), and overtime is not compensated in this case.

Calculation

Consider the graphically summarized accounting of working time - an example of the calculation of remuneration. The company has a period of one month. In January 2011, the employee worked out 13 shifts, each of which was 10 hours. Of these, one fell on the holiday. There were no night hours. Tariff rate is 230 rubles per hour. To calculate the salary for January, it is necessary to determine the remuneration for the work at the rate: 120 h x 230 r. = 27 600 r.

Then overtime is calculated. Since it coincided with the holiday, the calculations are performed at a double tariff: 230 rubles. X 10 h x 2 = 4 600 r.

In this case, there are no additional charges. Thus, the total amount receivable: 4600 + 27 600 = 32 200 r.

A special case

In the accounting period there may be a defect. This means that the employee was involved less than is required. This situation can arise both through the fault of the employer and the employee himself. For each circumstance, there is a calculation. So, if the non-fulfillment of labor standards and job duties arose due to the fault of the employer, then the payment for work is carried out in an amount not less than the average salary, which is calculated in proportion to the actual time worked. Such a prescription contains the 155th article of the TC. Thus, if the employee has not worked the hours due to the fault of the employer, then he will receive the salary in accordance with the normal amount of work time. Another procedure is established for cases in which the employee himself is guilty. In this case, the law provides for respectful and disrespectful reasons for missing work. So, in case of illness, vacation and other similar circumstances, the employee is charged with an average salary. If the reasons are disrespectful, then payment is not made at all.

How to count if the period is longer than 1 month?

The specialists have developed a calculation technique that meets the requirements of the legislation and reflects the actual situation in the enterprise (takes into account the specifics of the work). When calculating s / n for each month, the accountant should take into account the actual period in which the employee was involved in the organization within a specific month. The payment for each hour is then carried out in a single amount. When summing up the whole period, overtime hours will be revealed. According to the general order for the first 2, half of the rate is set, for all others - one. The accountant, thus, uses the coefficient. 0.5 and 1. They show that all the hours actually worked out during the accounting period have already been compensated in a single size.

A task

Let's consider one more example. To account for the employee's time of work, a summarized order is established. Quarter is the reporting period. Tariff rate of the employee is 200 rubles per hour. The normal number of hours for a forty-hour week in the first quarter is set at 454. The employee, in addition, had to replace another employee, due to his illness. Thus, as a result, 641 hours were worked out in the first quarter:

• 198 - in January (with the stipulated 136);
• 231 - in February (at the rate of 151);
• 212 in March (with the established 167).

Thus, the number of overtime hours: 641 - 454 = 187.

The employee in each accounting month received a salary according to actually worked out time. In this connection, the periods in excess of the established ones are compensated in a smaller amount. For the first 2 hours of processing, the payment will be as follows: 0.5 x 200 r / h x 2 h = 200 r.

The remaining 185 hours (187-2) are paid in a single amount: 185 h x 200 rubles / h x 1.0 = 37 000 r.

As a result, together with the March salary, the employee will receive a reward for overtime hours in the first quarter. The wage for this month is calculated in accordance with the actual amount: 212 h x 200 r./hour = 42,200 r.

Calculation of the salary outside the schedule

For the employee of the enterprise, a summation is entered. The reporting period is a month. Salary of an employee of 18 thousand rubles. According to the production calendar, with a week at 40 hours, 151 is the optimal number of hours. In February, the employee worked 161 hours. Eight of them were out of schedule and fell on February 23 (holiday). The collective agreement provides for additional compensation for activities on weekends and holidays in a double amount and payment for overtime under the general rule of the TC. The average hourly salary of an employee is: 18 thousand rubles. / 151 hours = 119.21 rubles / hour.

In accordance with the actual amount of time worked, the salary for February is: 119.21 rubles / hour x 161 hours = 19 192.81 rubles.

Compensation for work on the holiday is: 119.21 х 8 h х 1.0 = 953.68 р.

The number of hours overtime is determined by minus the first two, worked out on a holiday outside the schedule: 161 - 151 - 8 = 2.

The first 2 hours are compensated in a one and a half size. But the single was already taken into account when calculating the actual time worked. Therefore: 119.21 x 2 hours x 0.5 = 119.21 p.

Thus, in February the employee will receive: 19,192.81 rubles. + 119.21 p. + 953.68 p. = 20,265.70 p.

Calculation within the schedule

Let us take the conditions of the preceding example. Let's say that 8 hours were worked out according to the schedule of shifts, there was no work in excess. The collective agreement stipulates that the compensation for attracting an employee to a holiday is calculated in double size. Overtime is paid - for the first 2 and a half, for the subsequent - at a double rate. Since the employee was involved in the enterprise for the entire period, he will receive a full salary of 18 thousand rubles. To calculate the payment for the holidays, you need to determine the average hourly earnings. As in the previous case, it will be 119.21 rubles per hour. Compensation for the holiday: 119.21 х 1.0 х 8 hours = 953.68 р.

As a result, the payment for February will be: 18 thousand rubles. + 953.68 p. = 18 953. 68 r.

Calculation procedure for night

In the 96th article of the TC as a night interval is recognized from 22.00 to 6.00. For every hour of this work the employee is entitled to an increased payment in comparison with the traditional working conditions. This is established in the first part of Article 154 of the Code. For a number of professions, the size of additional awards has been officially established. So, for example, employees of health facilities work at night are compensated at a rate of 50% of salary / rate for each hour. However, this requirement applies to state and municipal medical institutions. For employees of commercial enterprises, the surcharge and its amount are determined in agreement with the employer.

Accrual Scheme

The hospital approved a summary record of time. According to the collective agreement, the use of employees in the night is compensated to them at a rate of 50%. The reporting period is a month. The doctor's hourly rate is 100 rubles per hour. In February, the employee performed his duties for 161 hours, of which at night - 15 hours. The optimal number of hours this month is 151. Let us perform the calculation of the salary for February. First of all, the number of hours worked overtime is determined: 161 - 151 = 10 hours.

For the actual time worked out, the specialist will receive: 161 h x 100 r./clock = 16 100 r.

For the first 2 hours of processing the doctor is entitled: 100 rubles / hour x 2 hours x 0.5 = 100 r.

The 0.5 factor takes into account the one-and-a-half payment (the single size is calculated when determining the s / n for the actually worked time). For the remaining 8 hours (10 - 2), the compensation will be as follows: 8 x 100 r / h x 1.0 = 800 r.

Since the single size was already taken into account when calculating the salary for the actual work time, the coefficient 1.0 is used in the calculation of compensation. The fee per night is: 100 rubles / hour x 15 hours x 50% = 750 rubles.

Thus, at the end of February, the doctor will receive: 16,100 rubles. + 800 p. + 100 r. + 750 r. = 17,750 r.

Walks

As it was said above, under the scheme of summarized time records, the employee can both recycle and not refine. The latter takes place, for example, with absenteeism. He is recognized as the absence of an employee at his workplace for more than 4 hours continuously during the shift (working day) without good reason. This explanation is given in art. 81, sub. "A" of paragraph 6. This wording applies to any mode of professional activity, regardless of the specifics of the enterprise. In this regard, if an employee is continuously absent from the site for more than 4 hours when using the company's aggregated timekeeping records without good reason, then this can be regarded as a truancy. Accordingly, the accrual of s / n for this period is not made. It is worth saying that absenteeism refers to disciplinary violations. If you pass without good reason, the employer must take an explanation from the employee. The TC provides for various penalties for violations: from prevention to dismissal. Sanctions are applied depending on the circumstances, severity and number of misdemeanors.

Conclusion

In general, the application of the procedure for summarized accounting at the enterprise is not accompanied by special difficulties. If there are some problems, perhaps, there are cases when employees are involved in activities on weekends or holidays. In such cases it is necessary to consider how the work was done: within the schedule or outside it. Accordingly, the calculation is carried out. Examples of such cases are presented in the article clearly. As for the situations when the employee was at the enterprise less than the period established in the plan, it is also necessary to consider the circumstances that took place.