FinanceAccounting

Paying for overtime is an important point in the workflow

The length of a working day is a question in which the interests of both the employer and the employee intersect. For the first, it is important that the right amount of products be produced in a certain time. For the employee, the level of earnings and the possibility of a good rest, thanks to which it would be possible to restore strength, also depend on the duration of his working day. In fact, it is a conflict of interest between the worker and the employer. Unfortunately, the authorities are not always Can meet the norm of the working day. Often there are cases when accidents or any failures in the production process cause a loss of time. Moreover, there may be any urgent orders that promise a lot of benefits. To cope with them or to compensate for unforeseen failures in the production process, the employer can and has the right to increase the working time. In this case, special forms of organization of activities are needed.

Under certain conditions, the legislation of most countries allows employers to increase their working hours. Our state is no exception. His Labor Code says that the employer can recruit for work outside the normal working hours for two reasons: either for overtime work, or if the employee's working day is not standardized. In most cases, the use of such measures is a consequence of violations of the production process.

Paying for overtime is money received by workers for "extra" working hours. It has its own characteristics. The total amount of time for overtime can be accurately known only at the end of the accounting period, then overtime is paid. Accounting for this time is in the special documentation.

The payment for overtime takes place in this way: two first "extra" hours are paid in a one and a half time, and all the rest are in double. In the base amount for the calculation of premiums, it is usually not included, since most often there is no reason to include it there. At the request of the employee, overtime pay can be replaced by an increase in the rest time. For example, if he worked on the day off, then he can choose some other day for rest. In this case, the overtime pay is given as a single payment. These provisions are based on art. 152 of the LC RF. On a weekend or holiday , workers' wages are at least doubled, and employees who receive a salary receive at least a single rate - hourly or dayly, depending on the time of work. These norms are established by Article 153 of the Labor Code.

The extent to which overtime hours will be paid can be established by collective or individual labor contract (or some other normative document), drawn up taking into account the opinion of the representative body of employees. The same applies to people engaged in creative activities. In particular, this applies to workers in the theater, cinema or the media, as well as persons creating or exhibiting works of art.

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