How does the additional payment for replacement during vacation work?


Performing the duties of a temporarily absent employee

There are several ways to replace vacationers:

  • Combination. The employee combines his own work and the work of a vacationer (Article 60.2 of the Labor Code of the Russian Federation).
  • Temporary transfer. The employee performs only the duties of a vacationer (Article 72.2 of the Labor Code of the Russian Federation).
  • Part-time job. The employee spends time free from his main job on vacation work (Article 60.1 of the Labor Code of the Russian Federation).
  • Hiring a temporary employee. An employee is hired with the conclusion of a fixed-term contract for a period corresponding to the vacation period of the replaced employee (Article 59 of the Labor Code of the Russian Federation).

Expansion of responsibilities or combination

If one employee goes on vacation, another may be assigned to perform his duties without releasing him from his main job. This work may correspond to his position or not (Article 60.2 of the Labor Code of the Russian Federation).

If the additional work is similar to the employee’s work, this is an expansion of responsibilities; if not, it is a combination.

Is a full-time deputy manager entitled to additional payment if the manager goes on vacation and his responsibilities are assigned to the full-time deputy? The answer to the question is debatable, because according to the official duties of the deputy. must “pick up” the manager’s affairs during his absence. Find out the authoritative opinion of a ConsultantPlus expert by getting free trial access to the system.

An employee cannot be forced to perform additional work. The employee must give written consent to this.

Additional payment for performing the duties of a temporarily absent employee is specified in an additional agreement and can be made for actual work performed or calculated in proportion to the time worked (Article 151 of the Labor Code of the Russian Federation). The combination order must indicate how the replacement is paid for during the vacation and the period for which it is issued.

Each party to the employment relationship may terminate it early. To do this, the initiator of termination must notify the opposite party in writing 3 working days in advance.

How to correctly draw up an order for combining positions, read the article “Order for combining positions - sample for 2020-2021.”

But it may happen that no one receives additional payment for an absent employee. This happens when an employee replaces a colleague with similar job functions and his job description clearly stipulates such substitutions. In this case, the employee’s written consent is also not required.

What you need to pay attention to when attracting part-time employees of your organization, read the article “Registration of combining positions in one organization.”

Example

LLC "Cuckoo" In January, the cashier goes on vacation for 14 calendar days (10 working days). During his vacation, a second accountant agreed to perform his duties.

An order is issued to combine positions. It states that the additional payment for combined work will be calculated in proportion to the time worked.

The accountant's salary is 20,000 rubles.

The cashier's salary is 17,000 rubles.

We calculate the amount of payment for one working day: 17,000 rubles. / 17 days (number of working days in January) = 1000 rub.

The amount of additional payment for 10 working days was: 10 days. × 1000 rub. = 10,000 rub.

Total, in January the accountant will receive a salary of 20,000 rubles. + 10,000 rub. = 30,000 rub.

From this amount it is necessary to withhold personal income tax (13%) and pay contributions.

NTVP "Kedr - Consultant"

LLC "NTVP "Kedr - Consultant" » Services » Legal consultations » Labor disputes » Is it possible to register an employee working on a shift schedule for the duration of vacation to replace an absent employee?

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Question

Is it possible to register an employee working on a shift schedule to replace an absent employee during vacation?

Lawyer's answer

The replacement of an absent employee in the described situation must be formalized by involving him in work on a day off. Involvement of employees in work on a day off is carried out with their written consent (except for some cases given in the legal justification) and on the basis of a written order from the employer.

There is no need to make changes to the shift schedule if employees are required to work on a day off.

According to Part 1 of Art. 103 of the Labor Code of the Russian Federation, shift work - work in two, three or four shifts - is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as for the purpose of more efficient use of equipment, increasing the volume of products or services provided.

When working in shifts, each group of workers must work during the established working hours in accordance with the shift schedule (Part 2 of Article 103 of the Labor Code of the Russian Federation).

In accordance with Part 2 of Art. 113 of the Labor Code of the Russian Federation, the involvement of employees in work on weekends and non-working holidays is carried out with their written consent if it is necessary to perform unforeseen work, on the urgent implementation of which the normal work of the organization as a whole or its individual structural divisions or an individual entrepreneur depends in the future.

Involving employees to work on weekends and non-working holidays without their consent is permitted in the following cases:

1) to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2) to prevent accidents, destruction or damage to the employer’s property, state or municipal property;

3) to perform work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, threatening the life or normal living conditions of the entire population or part of it (Part 3 of Article 113 of the Labor Code of the Russian Federation).

In other cases, involvement in work on weekends and non-working holidays is permitted with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization (Part 5 of Article 113 of the Labor Code of the Russian Federation).

Employees are recruited to work on weekends and non-working holidays by written order of the employer (Part 8 of Article 113 of the Labor Code of the Russian Federation).

According to Part 1 of Art. 100 of the Labor Code of the Russian Federation, the working time regime must provide for the duration of the working week (five-day with two days off, six-day with one day off, work week with days off on a sliding schedule, part-time work week), work with irregular working hours for certain categories of workers, duration daily work (shift), including part-time work (shift), start and end times of work, time of breaks in work, number of shifts per day, alternation of working and non-working days, which are established by internal labor regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, and for employees whose working hours differ from the general rules established by a given employer - an employment contract.

{Question: A shift work schedule has been established for hostel attendants. The work schedule is approved monthly. For these employees, a summarized recording of working time has been introduced and the accounting period is one month. There are cases of temporary disability of employees, or one of the employees takes unpaid leave or annual leave. In such cases, how should the replacement of this employee with another full-time employee be formalized? How to formalize a change in the monthly work schedule, because the familiarization deadlines are violated? If for a full-time employee this day according to the work schedule was a day off, will this replacement be considered work on a day off for him? (“Website “Onlineinspection.RF”, 2017) {ConsultantPlus}}

The explanation was given by Igor Borisovich Makshakov, legal consultant of LLC NTVP Kedr-Consultant, June 2018.

When preparing the answer, SPS ConsultantPlus was used.

This clarification is not official and does not entail legal consequences; it is provided in accordance with the Regulations of the CONSULTATION LINE ().

Execution and payment of temporary transfer

It happens that the combination cannot be performed. In this situation, the employer has the right to release the employee from his current duties and transfer him to the vacationer’s workplace. The transfer period corresponds to the vacation period of the absent employee (Article 72.2 of the Labor Code of the Russian Federation).

Transfer is possible only with the written consent of the employee. The additional agreement to the employment contract specifies the terms of the transfer. After this, a transfer order is issued.

You will learn what to pay attention to when drafting it from the article “Order to transfer an employee to another position - sample.”

After the transfer is completed for the employee, this workplace becomes the main one, and, therefore, he must undergo all the training, like other employees.

The work book does not reflect the transfer and return to the main place of work.

Additional payment for performing the duties of a temporarily absent employee occurs in the amount specified in the additional agreement.

Upon return to work of the main employee, it is necessary to send a notice to the replacement employee about the end of the transfer period and draw up an order to terminate the duties of the temporarily absent employee.

If the transfer period has expired and the employee is not given the opportunity to return to his main job and he has not demanded his reinstatement to it, then the agreement on the temporary transfer becomes invalid. Temporary work becomes the main one.

Types of replacing an absent employee

To prevent individual employees going on vacation from disrupting the operations of the enterprise as a whole, employers delegate some of their functions to others.
Working for two, a colleague has the right to receive additional payment for performing the duties of a temporarily absent employee under the Labor Code, adequate to the effort expended. The Labor Code provides several possibilities for replacing employees:

  • combination of professions (Article 60.2);
  • increasing the volume of work and expanding service areas (Article 60.2);
  • part-time job (Article 60.1);
  • temporary transfer (Article 72.2);
  • temporary hiring of a new employee (Article 59).

Most often, they combine positions or increase the scope of tasks and responsibilities. The difference between these options is what functions are assigned to the employee - similar or different.

If the professions are the same, then the person’s workload is increased and more responsibilities are assigned. For example, if an organization has five cashiers and one is on sick leave, then his workload is transferred to the rest of the cashiers.

If you have to work in two different positions - for yourself and for a colleague, then this is a combination. But without consent, no one has the right to force a person to work for two (if the possibility of substitution is not specified in the main contract).

Less often, colleagues hire another person instead of someone who has gone on vacation. A contract is concluded with him for a certain period, for example, during the employee’s maternity leave. This option is used especially in enterprises with complex mechanisms that require special skills. If the operator of such equipment goes on a business trip or vacation, then the replacement entails disruptions in the activities of the entire enterprise. Then another qualified specialist is hired.

Combination

Often during the holidays you have to combine two different activities. In this case, responsibilities are assigned without exemption from the main job with additional payment for additional work. All tasks for themselves and for a colleague are performed during regular working hours, as specified in the contract. But you will have to work more intensively in order to get everything done without compromising your own work. For example, an accountant combines current duties with the functions of a personnel officer, or a cashier simultaneously performs the tasks of a consultant.

To avoid labor disputes in the future, it is necessary to properly formalize the combination. Remember: be sure to obtain the employee's written consent. Then we draw up an additional agreement to the employment contract. A person has the right to refuse to perform someone else’s duties, then he warns the employer about this in advance - three working days in advance.

If he agrees, then we issue an order for additional payment for replacing the temporarily absent employee, indicating that he does not object to the replacement. When the rested colleague returns, the combination is canceled by warning the employee at least three working days in advance.

IMPORTANT!

There is no need to make a record of the combination in the employment or other documents.

Temporary transfer

If the specifics of the enterprise do not allow combining functions, then the employee is transferred to the place of a colleague. Often this path is chosen when a subordinate replaces a colleague higher up the career ladder. For example, while the chef of a restaurant is on sick leave, his affairs are transferred to another chef.

When one employee is absent, the other leaves his own work for a certain period and performs only others for a certain additional payment. To do this, he must write a consent, and the employer must issue a transfer order and draw up an additional agreement. Working conditions and additional payments for replacing an absent employee during vacation under the Labor Code must be provided for in the documents drawn up.

Such a replacement is good because it becomes a serious indicator of the employee’s qualifications for management. If a person successfully copes with the job, then he will be promoted in the future.

IMPORTANT!

According to the law, the period of temporary transfer without the employee’s consent does not exceed 1 month.

Internal part-time job

Another method provided for in the law is part-time work. There are external and internal combinations. External - work for different employers, internal - one with two jobs. In the latter case, instead of another person, you will have to work at hours separate from your main job.

Prepared as when hiring a new employee:

  • acquainted with the responsibilities under signature;
  • conduct training on labor protection;
  • issue a hiring order.

Then a separate employment contract is concluded (Article 282 of the Labor Code of the Russian Federation). It must specify that the employee was hired on a part-time basis.

IMPORTANT!

If a person replaces another employee on a part-time basis, then entry into the employment record is made only if he wishes at his main place of work.

How to register and pay for a part-time job

If expanding job responsibilities is impossible, the employer can arrange a part-time job (Article 60.1 of the Labor Code of the Russian Federation).

Part-time work is the performance of additional duties in your free time from your main job. But this time is standardized and should not exceed half of the monthly working time norm. It is the employer’s responsibility to ensure that this standard is not exceeded. All other functions remain unchanged (Articles 282, 284 of the Labor Code of the Russian Federation). Internal part-time work is formalized by concluding a separate employment contract.

Read more about external part-time work in the article “How to properly arrange external part-time work?” .

Payment for part-time workers can be made in proportion to the time worked or for the amount of work actually completed. This must be reflected in the employment contract.

Example

At the Lukoshko store in February, the cashier went on vacation for 14 calendar days (10 working days). During his vacation, a part-time worker was appointed to take his place.

The salary for a combined position is 15,120 rubles.

We calculate the amount of payment for one working day: 15,120 rubles. × 50% / 18 days (number of working days in February) = 420 rubles.

The amount of payment for 10 working days was: 10 days. × 420 rub. = 4200 rub.

From this amount it is necessary to withhold personal income tax (13%) and pay taxes to the funds (30%).

ConsultantPlus experts provide separate explanations on combination issues.

Get trial access to the system and find out the answers for free.

Part-time job

One of the options for replacing an absent employee is to work part-time. As a rule, these are cases of long-term absence of an employee, for example, maternity leave.

How to help an accountant calculate vacation pay

Note that part-time and part-time jobs are two different types of labor relations. The main difference is the period of work. When working part-time, the employee performs all work during the established working hours, and when working part-time, in his free time from his main job.

A part-time employee can be either an existing employee at the enterprise (internal part-time job) or a newly hired employee (external part-time job).

Part-time work has its own nuances, and you need to know them.

It is not necessary to make an entry in the work book about part-time work. However, at the request of the employee, the employer at the main place of work is obliged to enter information about part-time work. This is done on the basis of a certificate confirming part-time work. The employment contract must indicate that the work is performed part-time (Article 282 of the Labor Code of the Russian Federation).

The duration of work of a part-time employee should not exceed 4 hours a day.

On those days when the employee is free from performing his duties at his main place of work, he can work part-time full time. During one month, the duration of part-time work should not exceed half of the monthly standard working time established for this category of workers. For example, if the monthly norm is 40 hours, then for a part-time worker it should not exceed 20 hours.

Hiring a temporary employee

Another way to replace an employee who has gone on vacation is to hire a new employee in his place by concluding a fixed-term contract with him (Article 59 of the Labor Code of the Russian Federation).

This replacement method will be preferable for enterprises that have technically complex positions. And if you try to combine them, the entire labor process may suffer. For example, this could be a large manufacturing enterprise. The adjuster of technically complex equipment goes on vacation. The advantages of hiring a temporary employee are obvious: the manager gets a full-time employee, and the work process does not stop.

Payment, conditions and duration of work are negotiated and indicated when concluding a fixed-term employment contract.

Results

If an employee goes on vacation at an enterprise, then a replacement will most likely need to be selected to take his place. There are several options for such a replacement. Choose the one that is convenient for you. But no matter which one you choose, remember that the obligation to make additional payments for performing the duties of a temporarily absent employee cannot be neglected.

Sources: Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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