Surcharge for night hours: calculation procedure, rules and features of registration, accruals and payments

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Sometimes you need to keep production running 24/7. The question arises with the involvement of workers at night and the payment of their work. There are several important nuances that not every accountant knows about, let alone the employees themselves. How to avoid getting "sit on your neck" and get a surcharge for night hours?

Working at night legally

Night work is regulated by articles 96 and 154 of the Labor Code. First of all, he clearly defines the concept of night time - according to the law, this is the time from 10 pm to 6 am.

An important point: at night, an employee has the right to work 1 hour less, but only if he was not hired specifically to work on the night shift. In this case, the duration of the night shift is equal to the day shift.

In addition, the night shift is not reduced for employees who already work less than 8 hours - in accordance with Article 92Labor Code. These are teenagers, disabled people and workers in industries with harmful working conditions.

Often, the company sets a shift mode and a 6-day work week - 1 day off must be mandatory. Moreover, the surcharge for night hours is still charged, although the night shift is equal to the day shift in duration.

Who should not be assigned to night work?

Can't work at night:

• women during pregnancy;
• underage.

In the latter case, there is an exception: teenagers under 18 years of age can be involved in night work and receive extra pay for night hours, but only if it is a question of creating or performing a work of art - for example, young actors can perform in a theater or to act in films, where work often takes place at night.

Who must give written consent?

There are categories of workers who can be recruited to work at night only with their written consent:

• mothers of children under three;
• disabled people or parents of children with disabilities;
• caring for a sick relative - confirmed by a medical report;
• single mothers or fathers with children under 5;
• guardians of children under 5.

And these workersmust be notified in writing and signed of their right to refuse to work at night.

To attract other workers to night work, it is enough just to notify them in advance in writing. Moreover, the law does not establish exactly how long before the start of the night shift they must be notified.

How to calculate the surcharge for night hours and what to follow?

The government believes that work at night should be paid at least 20% higher than during the day. Moreover, an additional payment for night hours with a shift schedule is also charged. This requirement is established by Resolution No. 554 of July 22, 2008.

The calculation of the surcharge for night hours is determined by article 154 of the Labor Code. You will need to find out the following initial data:

• hourly rate - under an employment contract;
• actual hours worked, in hours - according to the timesheet;
• correction factor adopted by the organization (not lower than 1, 2 - this is a requirement of the Labor Code).

An important point: the amount of additional payment for night hours must be fixed in the collective labor agreement. It is the same for all employees - regardless of their position or position in the company.

To get the value of hours worked, simply multiply these 3 numbers.

Examples of calculating extra pay for night work

Let's imagine a certain conditional Mr. I., who, according totime sheet, worked at night for 5 hours - from 22.00 to 03.00. In the collective labor agreement approved by the organization, an additional payment for night hours with a shift schedule in the amount of 50% of the tariff rate was accepted. I.'s base rate is 150 rubles per hour. Accordingly, for his night work he will receive 979 rubles - already minus 13% personal income tax.

Now let's imagine a similar situation, only in the collective labor agreement the percentage of additional payment for night hours is not prescribed. Then it will be determined in accordance with the Labor Code and will amount to 20% of the base wage rate. Under the same conditions, the employee will receive only 783 rubles - also minus 13% personal income tax.

The last example illustrates how important it is to carefully read the terms of an employment contract. It is quite possible that in the second example, when applying for a job, I. was promised 1, 5, or even 2 rates for night work. However, he will no longer be able to prove anything.

It turns out that you can motivate the employer to pay more than is required by law. How does this work in practice?

Can the night work allowance be higher than 20%?

Often the employer sets his own multiplier. The law does not prohibit this. The main thing is that it should not be less than 1, 2.

On the market average, 1 hour of night work costs 1.5 hourly wage rate. And gradually it will approach 2 - this is the ratio that most employees who work at night call fair.

This is happening under the pressure of trade unions. The thing isthat too many employees consider 20% to be insufficient compensation. To keep the team and avoid a strike, the employer has to make concessions. This once again emphasizes the importance of primary trade union organizations - when the opinion of the majority is expressed in an organized manner, it has to be reckoned with.

But in companies where there are no unions, the worker has to defend his rights alone. Moreover, there is almost no chance to somehow influence the opinion of the head, because the law in this case is on the side of the latter.

There is only one thing left - to change the employer. Therefore, the presence of an internal trade union guarantees that this organization not only respects the rights of workers, but also listens to their opinion.

Is there a premium for black and gray wages?

In the legislation there are no such concepts as black and gray wages. But 90% of employees of small private companies get it.

The so-called white wages are typical only for government agencies and "blue labels" - large companies for which reputation is more expensive than dubious savings.

However, with this approach, the employee is only minimally protected by law (under the "gray" scheme) and can only count on a small part of the due payment. After all, the Labor Code and regulatory documents, as well as other guarantees and benefits, establish a minimum surcharge for night hours. Accordingly, in order to use them, you need to be within the legal field - all agreements with the employer must be formalizedofficially.

What is a black salary?

Black salary is also gradually becoming a thing of the past. Today it is unprofitable to hire employees without registration - the state imposes too large fines for this. And both for the enterprise and for officials. This is also dangerous for the employee himself - he is responsible for hiding income and non-payment of personal income tax.

In addition, an employee without registration is completely dependent on the will of the employer - you can be left without a salary at all. There is no need to talk about any social guarantees in this case. Including the allowance for night work. There would be at least something to get…

What to do if your employer deceived you?

In fact, such an employee has only one chance to get his own - to prove in court that he was misled by the employer - an employment contract was concluded with him, but the employer did not officially carry it out.

However, in this case, at least the testimony of colleagues is needed that the employee actually worked the stated time, as well as the contract concluded with him.

Other evidence will also come in handy: audio and video recordings of the employment process, recordings from CCTV cameras in the office, recordings from CCTV cameras in neighboring buildings - this will help to record the time of arrival and departure of an employee, as well as to prove the fact of his presence in the company's office. Evidence will also be required to recover compensation for non-pecuniary damage.

Even if successful, the lawsuit will drag on for several months. It will take some more time tothe employer complied with the court decision - paid in full for the work performed.

In any case, "knocking out" your salary in this way will not please anyone. Therefore, it is better to prevent this situation.

What is the danger of a gray salary?

Employers are gradually moving away from the black scheme of paying wages. Lawyers have found a loophole in the law - now the gray scheme of paying the due remuneration is in vogue.

In this case, the employee is formalized. They even conclude an employment contract with him - formally there is nothing to complain about. But the contract does not indicate the entire salary, but only part of it. Most often, this is the minimum wage - 11,163 rubles for 2018, however, depending on the region, it may differ upwards. So, for Moscow, the minimum wage is 18,742 rubles.

The rest is paid in the form of travel expenses, which are not subject to insurance premiums, or in an envelope. Such an employee can count on social guarantees, but only within the "white" part of the salary.

Each employee must remember that by receiving a salary "in an envelope", he violates the law - he hides part of his income from personal income tax and at any time may be held liable for this, like his employer. In addition, insurance premiums are not transferred in full, which means that the future pension will be less.

In practice, however, it is the case that thousands of people work in this way. And this does not really bother them, as long as everything is fine at work. But it’s worth the relationship with the boss to deteriorate, or the employeedecides to quit for other reasons, problems begin.

As a rule, not only will he not receive extra money for working the night shift from the unofficial part, but also the entire gray part of the salary.

In addition, the employee becomes a hostage of the employer, who dictates his terms and does not take into account the labor code and the official contract. So, the working day in such companies often lasts up to 16 hours instead of the prescribed 8, and no one will pay overtime. Don't like it - quit. Just get your official salary.

In such firms, constant staff turnover is often specially maintained - savings on salaries and taxes at the end of the year are significant.

In order not to get into a similar situation, do not settle for a salary "in an envelope". It is better to get less, but officially - this way you are protected by the law as much as possible.

Why do workers agree to such onerous conditions?

Why do employees agree to different schemes of deception, because it is unprofitable, first of all, for themselves? The thing is that employers shamelessly use the illiteracy of the population in legal matters.

Many people simply don't think that by following the lead of their boss, they thereby violate the law and may be held responsible for this, up to criminal liability. In addition, most people prefer to get more now than to think about their own retirement, because it will not come soon.

Another reason is that taxes are generally 43% of the fundwages - 13% personal income tax and 30% social contributions. That's a lot.

Formally, only personal income tax is deducted from the employee's earnings, the employer charges insurance premiums additionally - from his own funds. However, this is not entirely true in practice.

How does it really work?

Let's imagine that a company is ready to pay an employee 100,000 rubles a month. Personal income tax - 13% will be deducted from this amount. It remains 87,000 rubles. However, the company must take another 30,000 rubles from somewhere and pay social contributions.

It's simple - instead of 100,000 rubles, the employee's salary will be only 70,000 rubles. Another 13% personal income tax will be deducted from this amount - 9,100 rubles. In total, the employee will receive 60,900 rubles in his hands. And the employer will pay even less than he originally wanted - only 91,000 rubles.

This is if you do everything officially. However, if the average salary of an employee in the market is 100,000 rubles, it will be almost impossible to find a specialist for such money.

There is a second option. The employee is offered to conclude an employment contract with a minimum salary of 18,742 rubles (for Moscow), and receive the rest of the salary “in an envelope”. In this case, the employee will receive almost 92,000 rubles “on hand”. The monthly difference of 31,100 rubles is a significant incentive to meet halfway.

This is how naive simpletons are driven into a trap. And by the time the employee realizes what happened, it's already too late. He worked for 3-4 months. The enterprise regularly pays the salary, but "in the envelope" he has not received anything yet. Every day he hears tales of temporary difficulties, works overtime and at night, buthe can't quit - it's a pity to lose money, which he, most likely, will never see.