How to correctly calculate overtime for employees working on a “every day in three” schedule (summed accounting of working hours

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Working time is the period during which an employee must engage in labor duties, following internal rules and the terms of the employment contract (Article 91 of the Labor Code of the Russian Federation). And the employer is obliged to record the time actually worked by the employee. Often, an organization needs to set a special schedule for employees and tie wages to it; for this, summarized working time tracking is used.

Types of working time recording

Working time can be counted in different ways, depending on the specifics of the job. The main goal of different methods of recording working time is to ensure the normal length of the working week (month, year). Normal working hours cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation). To do this, working time is taken into account: daily, weekly or cumulatively.

In case of daily accounting , it is assumed that the duration of the daily shift is the same. The most common option: 8 hours of work per day for a 40-hour work week. Then work in excess of this norm is recognized as overtime in any case, even if the employee thus tries to compensate for the shortfall of the previous day.

When accounting on a weekly basis, it is important to maintain the working hours during the week. The usual option is a 40-hour work week; for some categories of employees a shorter work week is established. On different days of the week, an employee can work a different number of hours, but in total the weekly norm must be observed. Weekly accounting is suitable for flexible schedules or shift work.

Summarized accounting is introduced when necessary for production purposes:

if the work is organized on a rotation basis;
with a flexible schedule;
in multi-shift mode;
when working around the clock.

Summary accounting can be entered for the entire organization or for some employees, as well as for certain types of work. The rules for introducing summarized accounting are prescribed in Art. 104 Labor Code of the Russian Federation.

Where does overtime come from during a shift work schedule?

According to paragraph 4 of Art.
91 of the Labor Code, each enterprise is obliged to record the time worked by members of the workforce. At the same time, the code determines the maximum norms for the duration of work, which in the standard version are equal to 40 hours per week (8 hours per day) with a 5-day work week. For some categories of employees, defined by law, the temporary working standard is reduced and amounts to 24, 35 or 36 hours. Working time can be tracked in several ways. If the daily work schedule involves the same number of hours, then the daily method of recording time worked is used. If during the week the working days are uneven in length, although the total work time is equal from week to week, then weekly accounting is used.

Shift work is different in that it is quite difficult to comply with the established norms for the duration of work - both during the day and during the week, therefore it is impossible to use the daily method of accounting, while the weekly method is used, but rarely. More often in such cases, the summarized method is used, within the framework of which a shift work schedule for employees is drawn up. If the schedule is drawn up incorrectly or unforeseen circumstances intervene (shift worker’s illness, force majeure, etc.), the results of the planned shifts will result in hours of work that go beyond the limits established in the code.

How to correctly draw up a work schedule when recording working hours? You will find the most detailed information in the ready-made solution “ConsultantPlus”. If you don't already have access to the system, get a free trial online.

Thus, it is worth talking in more detail about the essence of summarized accounting of time worked.

Features of summarized working time recording

If an enterprise introduces summarized recording of working hours, then a special work schedule is introduced for this purpose. First of all, the period within which working time will be taken into account is established. Most often, this accounting period is associated with the production cycle of the enterprise and can be anything: a week, month, quarter or six months, but not more than a year. And for employees of enterprises with dangerous or harmful working conditions, the accounting period should not exceed three months.

You also need to establish the standard working hours for the accounting period. It should not exceed the normal number of working hours. You should focus on the norm of 40 working hours per week (or less, for some categories of employees), according to Art. 91 and 94 of the Labor Code of the Russian Federation. During the accounting period, all overtime must be compensated for by deficiencies.

When calculating working hours, only those days that the employee actually worked are taken into account. Periods of any vacations, sick leave, days of medical examination or donor days, etc. are excluded.

An example of calculating working hours with summarized accounting
The organization has adopted summarized recording of working hours. The accounting period is quarter. Some employees work in shifts, and some work in a regular 5-day week of 40 hours with two days off. For them, the number of working days by month is distributed as follows: in April 2021 - 22 days, in May - 19 days, in June - 21. A total of 62 working days, of which two pre-holiday days are shortened by one hour - April 30 and June 11 . In the second quarter, the standard working time will be: 62 × 8 – 2 hours = 494 hours with a 40-hour work week.

How is overtime paid for during a shift work schedule?

According to Art. 152 of the Labor Code of the Russian Federation, payment for processing is made in the following order:

the first 2 hours of activity - at one and a half times the rate;
the rest of the time - in double.

Moreover, these coefficients are minimally determined by law. The final amounts of payment for processing are established by the internal documentation of the enterprise, i.e. they can be higher.

Important! When accounting for total hours worked, the additional payment for overtime is calculated as of the end of the reporting period. That is, if the reporting period in a company is a quarter and, based on its results, the worker has hours of overtime work: for the 1st month of the quarter - 2 hours, for the 2nd month - 1 hour and for the 3rd month - 1 hour, then all the time processing is summed up according to the rules of Art. 152 of the 4 hours of unscheduled work received in this way, 2 hours are paid at one and a half times the rate, the rest - at double.

To calculate the exact amount of additional payment for the overworked period, you need to know the specialist’s hourly tariff rate. If the employee’s salary is already calculated using tariff rates, finding out the amount of additional payment for overtime work will not be difficult. The situation is more complicated if the worker is given a monthly official salary.

There are several ways to calculate your hourly rate.

By dividing the salary portion by the standard number of hours for 12 months. That is, with a salary of 30,000 rubles. monthly and standard working hours in 2021 at 1979 hours (with a 40-hour week), the hourly rate will be: 30,000 / (1979/12) = 181.91 rubles.
By dividing the salary by the standard hours in the desired month. With a standard of 176 hours in October 2021, the hourly rate will be equal to: 30,000 / 168 = 170.45 rubles.
When an enterprise uses summarized accounting of the period worked, the hourly rate can be calculated by dividing the salary by the average standard working hours in the reporting time. The norm in the 3rd quarter of 2021 is 528 working hours. Accordingly, the tariff rate will be equal to: 30,000 / (528/3) = 170.45 rubles.

Remuneration under summarized accounting

With summary accounting, the organization pays for the work as it considers appropriate. You can set hourly rates or enter official salaries. The amounts of payments are prescribed in the collective agreement or the Regulations on remuneration. The salary is attached to the standard time that the employee must work during the accounting period. In this case, overtime will mean an increase in wages.

When a person has worked all his days according to schedule for a month, he receives his salary and there are no shortcomings. At the end of the accounting period, look only at processing - pay for it at an increased rate.

The fixed tariff rate is very convenient for cumulative accounting. In this case, salary calculation is done using a simple formula: Hours worked × Tariff rate.

Example of using a fixed rate
The company has introduced summarized recording of working hours, the accounting period is a month. An employee works at an hourly rate of 200 rubles. He works on a shift schedule of 14 hours, 2 days every other. During the month, he worked 14 shifts, a total of 196 hours. The monthly salary will be 196 × 200 = 39,200 rubles.

Shift schedule

In most cases, organizations use a sliding shift schedule, the terms of which are included in the employment contract between the employee and the employer. At the same time, when drawing up a production schedule, the standards prescribed in the Labor Code of the Russian Federation must be taken into account. In particular, this regulatory act implies compliance with and availability of:

time for weekly rest;
inter-shift break, the number of hours in which is established in accordance with the law;
limiting the number of hours for involving an employee in overtime work, if such an opportunity is contained in the employment contract;
exit and payment for work on holidays and weekends and other nuances.

When drawing up a shift schedule, not only the labor legislation of the Russian Federation must be taken into account, but also the opinion of employee representatives (Trade Union), the work collective itself, as well as production needs. But it should be remembered that neither the night nor the day shift can exceed the total time of 10-12 hours.

Business trips with summarized accounting

If the employee was on a business trip during the reporting period, his working hours must be reduced.

According to standard rules, the rate is reduced when an employee is absent from work, for example during illness or vacation. However, during a business trip, the employee still performs his duties, although he is not at his permanent place of work. According to the Ministry of Labor, the norm still needs to be reduced, since in fact the employee is absent from the workplace.

At the same time, business trip time does not need to be taken into account when calculating actual time worked to compare it with the norm. This is explained by the fact that during the business trip the employee retains his average earnings, but is not paid a salary.

Keep track of working hours in Kontur.Accounting. You can also pay salaries, calculate taxes, do accounting, and submit reports via the Internet.

Summarized accounting for overtime work

Enterprises introduce summary accounting most often when they cannot offer employees an 8-hour working day without overtime. For example, a pizza delivery driver may work 12-14 hours a day. Then the company organizes shift work to compensate for overtime on some days with rest on other days. But even with this regime, employees sometimes work overtime. Then they receive an additional payment for overtime, which is calculated based on the results of the accounting period.

Calculate processing based on the results of the established accounting period. It may turn out that on the day before the holiday an employee worked an hour more than others, but based on the results of the entire accounting period, his hours worked fit into the norm. In this case, there will be no overtime. This is the main feature of summarized accounting.

The first two hours of overtime must be paid at least one and a half times the rate, and further hours of overtime - at least double (Article 152 of the Labor Code of the Russian Federation). These are guarantees of the Labor Code of the Russian Federation, but the organization can offer greater remuneration for overtime work. Instead of payments, the employee can be offered vacation for the number of hours or days that he worked.

The Labor Code does not clearly indicate how to calculate overtime for overtime. If overtime was, for example, 10 hours per month, we recommend paying the first two hours at a rate of 1.5, and the remaining 8 hours at a rate of 2. Some employers prefer to split overtime hours by shift and use a rate of 1.5 for more hours. Courts, as a rule, do not agree with this.

If a working day coincides with a holiday, and this occurs in accordance with the established working hours, then this day is paid in the usual way. If work on a holiday was not included in the standard working hours according to the schedule and is overtime, then the payment for this day should be at least twice as much as on a regular day (Article 153 of the Labor Code of the Russian Federation). At the request of the employee, instead of monetary compensation, he can take another day of rest.

There are restrictions on overtime work: for example, you cannot exceed 4 hours of overtime in two working days in a row, and the annual overtime limit is 120 hours (Article 99 of the Labor Code of the Russian Federation).

Example of overtime payment
The enterprise has established a summarized recording of working time and a fixed wage rate of 200 rubles per hour. The employee worked 160 hours during May 2021, of which 8 hours were overtime. The company follows the Labor Code of the Russian Federation and pays for the first two hours of processing at one and a half times the rate, and for subsequent hours at double rate. At a fixed rate, we will calculate payment for hours worked according to the standard:
(160 – × 200 = 30,400 rubles
The first two hours of processing: 2 × 200 × 1.5 = 600 rubles.
Subsequent processing hours: (8 – 2) × 200 × 2 = 2,400 rubles.
In total, the employee will receive payment: 30,400 + 600 + 2,400 = 33,400 rubles.

Payment for processing according to the Labor Code of the Russian Federation. What to expect and how to achieve it?

Recycling is a universally encouraged “good” tradition. And it’s okay if employees don’t have to stay at work longer too often and for really serious reasons. Especially if work above the norm is paid in the appropriate amount. But it is important that it be this way, because otherwise employees will begin to burn out, lose productivity and motivation. It cannot be otherwise, because any normal person wants to receive exactly what he has earned, in 100% volume. Moreover, there are enough workers who are willing to work happily after the end of the working day due to the increased hourly rate. But they must be sure that they will get what they deserve!

By the way, a company that welcomes, but does not properly take into account overtime work, can easily become interested in “people in uniform.” And if one of the employees contacts the labor inspectorate, the police or the prosecutor’s office, for a single statement the manager faces only administrative liability in the form of a small fine. But responsibility for group or systematic appeals is already criminal liability, with the possibility of restriction of freedom for up to 3 years.

Therefore, it is very important to accurately account for processing, register, document and adequately pay for it, following current legislation. And what it says on this topic, we will tell you below.

What exactly qualifies as overtime work?

To begin with, it should be noted that we can talk about overtime hours only with a fixed work schedule. First of all, we mean the standard 40-hour work week. For employees who signed a contract on an irregular work schedule, this opportunity is not provided. The reason is his instability, involvement in the performance of his official duties only as needed. But with such a schedule, the employee has the right to count on increased financial remuneration within the hourly rate. However, it all depends on the company and its policies.

Payment for overtime in the Russian Federation is regulated by Article 152 of the Labor Code, as well as a number of laws and regulations. Within the framework of current legislation, overtime hours are considered to be the following periods of work:

after completing a standard 8-hour work shift on weekdays;
after completing a standard 8-hour work shift on holidays or weekends;
subject to working part-time on your day off.

Increased pay per hour is not awarded to employees who work part-time or part-time. By the way, this must be taken into account when applying for a job and agreeing on an employment contract. According to recent changes in legislation, even if a person works an incomplete week with 7-hour Mondays and Fridays, he is no longer entitled to accruals for overtime hours.

When can an employee be required to work overtime?

Opinions of employees and their managers regarding who, when and how much extra work can be involved vary. And this is natural. According to Article 99 of the Labor Code of the Russian Federation, employees (all, with the exception of a number of categories of specialists) can be involved in performing work at their enterprise/organization for a time exceeding the schedule specified in the employment agreement. But not at the whim of the boss, but only in case of urgent production necessity. In addition, management can use this right quite limitedly, since the total annual overtime per person should not exceed 120 hours.

To avoid possible problems with the accrual of increased pay for additional working hours, it is necessary to document each such case. You can do this in two ways:

by signing the corresponding order of the boss, thereby expressing consent;
by writing a free-form application indicating consent to work beyond the norm.

An employee has the right to refuse any proposed processing, with the exception of just a few situations:

natural disaster, accident or catastrophe, but only when the involvement of an employee will help to quickly resolve the situation and minimize damage;
when martial law or a state of emergency is introduced in the country;
if the employee’s work is necessary to ensure social and public benefits (urgent repairs of water supply systems, power supply, etc.).

In any other case, the employee is not obliged to agree to the offer/demand for overtime. It is completely prohibited by law to involve pregnant women, officially employed minors and those working under an apprenticeship contract in compulsory overtime.

By the way, it is important to remember: increased pay for additional working hours is accrued only if it is the initiative of the employer. If an employee stays longer at work at his own request, the additional time by default is not paid at all. Exceptions exist, but they are individual, and are not regulated by law, but by clauses in the employment agreement/contract between the manager and the employee.

How to calculate payment for processing?

This issue is regulated by Article 152 of the Labor Code of the Russian Federation. And it states that:

the first two hours after the end of an 8-hour day on a weekday are paid with a coefficient of 1.5, each subsequent hour is calculated at a double rate;
An 8-hour working day that falls on an employee’s day off is paid at double the rate;
all overtime on weekends and holidays is paid at a double rate;
Part-time hours that fall on a weekend are paid at double the rate.

The tariff schedule to which the coefficient is applied is not standardized - it is specified in the employment agreement. Additional payments and coefficients, if specified in the contract, are not taken into account when calculating accruals for additional working hours.

It turns out that if an employee is “pushed” to work on his legal day off, each hour of work will be paid double, regardless of the length of the shift.

As for payment for overtime on weekdays, the situation is as follows. If an employee’s rate is 400 rubles per hour, and he worked 8 hours of the working day + 4 additional hours, he will earn:

8 x 400 = 3200 rubles per working day.
2 x 400 x 1.5 = 1200 rubles for the first two hours of processing.
2 x 400 x 2 = 1600 rubles for the next two hours of processing.

In total, earnings per day will be 6,000 rubles.

It should be noted that the minimum coefficients established by law are indicated above. The employer has the right to offer and stipulate higher values in the employment contract.

How to get money paid for overtime?

If the overtime is not documented, the employer can pay for it only of his own free will. So you need to keep an eye on this. Cases when management seeks to minimize the volume of payments occur every day in Russia. Unfortunately, this is a normal phenomenon for our country.

Workers can fight this trend only legally. The first step is always to notify the intention to contact the labor inspectorate. The second is the appeal itself. An employee can also file an application with the prosecutor’s office and try to defend his interests in court. These are effective methods, but you need to be prepared for the fact that months will pass between the start of the process and receipt of payment.

We automate monitoring of overtime hours

In most organizations, employee time tracking is done the old fashioned way - mostly visually, and not at all accurately. This approach is an anachronism, because there are automated systems for recording working hours. For example, Kickidler is an automated time tracking system.

It is installed on employees’ computers and analyzes their activities using a whole set of criteria, including counting actual working hours. Thanks to its extensive control capabilities, the program will absolutely accurately note who came to work on time and who was late, who worked conscientiously all day, and who spent more time in the canteen, smoking room or other places than at their desk. Also, Kickidler’s functionality allows you to find out whether an employee did something important during his overtime hours, or stayed at work to quietly play on the computer...

Recording of working time, including overtime, must be perfectly accurate - this is important for creating a normal atmosphere in the team. And the capabilities of the Kickidler system are very useful here!

Kickidler time tracking system

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Registration of summary accounting in production

The organization must develop and approve a work schedule for employees for whom summarized accounting has been introduced. The schedule is approved by order of the manager, employees become familiar with the schedule according to the internal regulations.

You need to understand that if a schedule is not established, then by law the employee must work in accordance with the general working hours adopted by the organization. And then the hours that he worked in excess of the provided general norm are considered overtime, which must be paid in accordance with the Labor Code.

Keep track of working hours in the online service Kontur.Accounting: it is suitable for all types of working time tracking. In Kontur.Accounting it is easy to calculate salaries, do accounting, pay taxes and send reports.

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What is shift work?

What does shift work mean? The above rule of law will help us answer this question. Thus, a shift work schedule is understood as a production process in several main shifts, which is determined by the need to comply with the permissible length of the working day, as well as the opportunity to more effectively organize the work of the organization in order to achieve maximum profit and productivity.

In other words, shift work primarily implies that all employees with such a schedule must perform the required amount of work for a specific number of hours during the working day, which secures the employment contract. To streamline this type of work, a shift schedule is developed, which contains all the comprehensive information about workdays.