Accounting for working hours in the summary accounting. Summarized accounting of the working time of drivers with a shift schedule. Overtime hours with summarized accounting of wor

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

The Labor Code provides for work with a summarized accounting of working hours. In practice, not all enterprises use this assumption. As a rule, this is associated with certain difficulties in the calculation. Let's consider further how to properly keep a summarized record of working hours.

Target

Before you figure out how to keep a summarized record of working hours, you should explain why it is needed. In some enterprises, weekly or daily working hours cannot be observed. It depends on the specifics of the organization. So, the summarized accounting of the working time of drivers is quite often used in organizations. It is introduced so that the duration of labor for a month, quarter and other periods is not more than that established by law. In this case, the accounting period cannot be more than a year. This is established in Art. 104 TK.

Essence

Accounting for a workertime with summarized accounting is carried out in accordance with the weekly duration of labor. According to this indicator, the duration of professional activity is established. The summarized accounting of working hours with a shift schedule or part-time has its own specifics. For such employees, the optimal duration of work will be reduced. Thus, if at the enterprise, due to its specifics, it is not possible to set a schedule according to which people would work 24, 36, 35 or 40 hours, then the summarized accounting scheme will be more convenient and expedient. At the same time, the employer must competently organize the labor process. The norm of working hours in the case of summarized accounting must be carried out by the employee for a specified period (for example, for a month). The duration of work (number of hours) per day can be different. The main thing here is that the duration should be balanced within the period.

Scheme introduction

Rules for the summarized accounting of working hours, according to the provisions of Art. 104 of the Labor Code are established by the regulations on the internal labor regulations at the enterprise. There are situations when an organization has developed and approved such a procedure, but did not use it as unnecessary. However, later such a scheme became necessary. Let's say the management decides that the summarized accounting of working hours with the shift schedule of employees will be more convenient. How, then, to put the order into action? An order acts as a document that makes appropriate changes to the payment schemes. Before signing it, the head of the enterprise must fulfill the requirements190th article of the Labor Code. In accordance with it, the provisions of the internal regulations in the organization are approved in agreement with the representative body of employees. This means that changes to them must also be discussed with the trade union. In addition, Art. 22 of the Labor Code requires the manager to familiarize the staff against signature with all local acts that are directly related to the labor activity of employees. Thus, the innovations must be notified to all employees who are affected.

When should order be entered?

At some enterprises, the accounting of working time in the summarized accounting is mandatory. In particular, this applies to the shift method. Such a requirement was introduced by Article 300 of the Labor Code. According to Art. 297 shift is a special form of implementation of the labor process, involving activities outside the place of residence of employees, when their daily return home cannot be ensured. It is also recommended to use the summarized accounting of the working hours of drivers carrying out activities on a flexible schedule. According to Article 102 of the Labor Code, in this case, the duration of the working day is established by agreement between the parties. The enterprise must ensure that the employee completes the total number of hours for certain periods (week, day, month, etc.). It is advisable to use summarized accounting for shift work. This schedule is explained in Art. 103 TK. It is introduced in cases where the duration of the production process is longerhours of daily work allowed. Such a schedule is also used to more efficiently operate equipment, increase the number of products produced or services provided. This mode is typical for industrial enterprises, housing and communal services, trading firms and catering companies.

Payment at the summed accounting of working hours

There are a number of nuances in the payroll scheme for employees. If the enterprise uses the accounting of working time with summarized accounting, it means that the working conditions in such an organization deviate from the traditional ones. So, it can be the systematic involvement of people on holidays and weekends, at night, etc. As a rule, higher tariff rates are set for such employees. The company thus compensates for the deviation from the usual schedule. However, a higher salary does not relieve the employer from the obligation to pay for work in "extreme" conditions, in accordance with the requirements of the Labor Code. The specific amount of remuneration in one case or another, as well as the entire system of calculation, are formulated in the collective agreement, established by other local acts and prescribed directly in the contract. Such an order is contained in Art. 135 TK.

Overtime hours with total accounting of working hours

An explanation is given in the 99th article of the Labor Code. Overtime is considered work performed in excess of the established (usual) number of hours for a specific period. At the same time, their number should not be more than 4 duringtwo consecutive weeks and 120 hours a year for each person. The procedure in accordance with which the calculation is carried out is established by Article 152 of the Labor Code. Overtime with a summarized accounting of working time is compensated for the first 2 hours no less than one and a half times, for the next - no less than double. Local acts, labor or collective agreements may establish specific amounts of remuneration. With the consent of the employee, overtime payment may not be made with the summarized accounting of working time. In this case, the employee is given the opportunity to use additional periods of rest. Their duration should not be less than the hours worked overtime.

Method of calculation

It is not difficult to set overtime hours with the summed 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 is worked out above this norm is considered, therefore, overtime hours. However, in some cases there may be problems in the calculation. In accordance with the law, the initial 2 hours of the total number of overtime are paid at one and a half rates, all others - at a double rate. It does not matter when exactly they took place: on one day or during the entire period. This methodology is based on the provisions of the Labor Code. However, it does not reflect the real circumstances. So, when setting the maximum accounting period per year, at the end of it, the employee may accumulate a fairly large number of hours that wereworked overtime. In practice, a slightly different approach to the calculation is used. At the one and a half rate, the number of overtime hours is paid, which is not more than an average of two hours for each day in the period. The rest is doubled. This approach seems to be more logical. The fact is that it is not possible to establish the number of overtime hours relative to specific working days, since, in accordance with the rules of summarized accounting, the processing of one day can be compensated by the shortcomings of another. But the provisions of Article 152 of the Labor Code point to the illegitimacy of such an approach.

Holidays and weekends

How is the accounting of working time carried out with the summarized accounting in such cases? When calculating remuneration for activities on holidays and weekends, difficulties often arise. So, experts, considering calculation schemes, use the following approach. If the schedule does not indicate processing, then it takes into account that work on a holiday, Saturday and Sunday can be compensated by rest on weekdays. But there is a legislator's point of view. In such cases, it cannot 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. With the summarized accounting of working time, as in general cases, compensation should be double. There are no direct instructions for this in the TC. In this regard, some accountants believe that the general procedure does not apply to the summarized accounting of working hours. The subtleties of the legislation in this case are explained by various bodies. In particular, the absence of a clause in Article 152 of the Labor Code regarding summarized accounting means, in fact, that double payment is applied to it. Another nuance should also be mentioned. According to the law, there is an additional basis for establishing increased pay - overtime work. Many experts are interested in whether it is possible to increase remuneration for two conditions at once? In one of the decisions of the Supreme Court, a clear negative answer is given to this. Payment is made only for a non-working day (holiday / day off), and overtime is not compensated in this case.

Calculation

Let's consider a visually summarized accounting of working hours - an example of remuneration. The company has set a period equal to one month. In January 2011, the employee worked 13 shifts, each of which lasted 10 hours. One of them fell on a holiday. There were no night hours. The tariff rate is 230 r/h. To calculate the salary for January, it is necessary to determine the remuneration for work according to the norm: 120 hours x 230 rubles.=27,600 rubles

Next, overtime is calculated. Since it coincided with a holiday, calculations are made at a double rate: 230 rubles. x 10 h x 2=4,600 rubles

Additional accruals in this case are not carried out. Thus, the total amount to be received: 4600 + 27,600=32,200 rubles

Special occasion

There may be a gap in the accounting period. This means that the employee was involved less thanrelies. This situation can arise both through the fault of the employer and the employee himself. Each circumstance has its own calculation. So, if the non-fulfillment of labor standards and job duties arose through the fault of the employer, then 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 an instruction is contained in Article 155 of the Labor Code. Thus, if an employee has not worked the required hours due to the fault of the employer, then he will receive a salary in accordance with the normal amount of working time. Another procedure is established for cases in which the employee himself is guilty. At the same time, the legislation provides for valid and disrespectful reasons for missing work. So, in case of illness, vacation and other similar circumstances, the employee is charged the average salary. If the reasons are not valid, then payment is not made at all.

How to calculate if the period is more than 1 month?

Specialists have developed a calculation method that meets the requirements of the law and reflects the real situation at the enterprise (takes into account the specifics of work). When calculating the salary for each month, the accountant should take into account the actual period in which the employee was involved in the organization within a particular month. Payment for each hour in this case is carried out in a single amount. When summing up the results of the entire period, overtime hours will be identified. As a general rule, half the bet is set for the first 2, and one bet for all the others. The accountant thus usescoefficient 0.5 and 1. They show that all hours actually worked during the accounting period have already been compensated in a single amount.

Task

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

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

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

Employee in each accounting month received a salary based on the actual hours worked. In this regard, 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 hours x 200 rubles / hour x 1.0=37,000 rubles

As a result, along with the March salary, the employee will receive a reward for overtime hours in the first quarter. The salary for this month is calculated according to the actual quantity: 212 hours x 200 rubles / hour=42,200 rubles

Payroll out of schedule

Summarized accounting has been introduced for an employee of the enterprise. Asthe reporting period is a month. The salary of an employee is 18 thousand rubles. According to the production calendar, with a week of 40 hours, 151 is the optimal number of hours. In February, the employee worked 161 hours. Eight of them were off schedule and fell on February 23 (holiday). The collective agreement provides for additional compensation for activities on weekends and holidays at a double rate and payment for overtime according to the general rule of the Labor Code. The average hourly earnings of an employee will be: 18 thousand rubles. / 151 hours=119.21 rubles/hour

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

Compensation for work on a holiday is: 119.21 x 8 hours x 1.0=953.68 rubles

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

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

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

Calculation within the chart

Take the conditions of the previous example. Let's say that 8 hours were worked according to the shift schedule, there was no work beyond the prescribed. The collective agreement stipulates that compensation for attracting an employee on a holiday is calculated in double size. Overtime hours are paid - for the first 2 at one and a half, for the next - at a double rate. Since the employee was involved in the enterprisethe entire prescribed period, he will receive a full salary of 18 thousand rubles. To calculate the payment for holiday hours, you need to determine the average hourly earnings. As in the previous case, it will be 119.21 rubles per hour. Holiday Compensation: $119.21 x 1.0 x 8 hours=$953.68

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

Procedure for calculating overnight stays

In the 96th article of the Labor Code, the interval from 22.00 to 6.00 is recognized as a night. For each hour of this work, the employee is en titled to an increased payment in comparison with traditional working conditions. This is established in the first part of the 154th article of the Code. For a number of professions, the amount of additional remuneration has been officially established. So, for example, employees of he alth care institutions are compensated for night work in the amount of 50% of the salary / rate for each hour. However, this regulation applies to state and municipal medical institutions. For employees of commercial enterprises, the surcharge and its amount are determined in an agreement with the employer.

Account scheme

The hospital has approved time tracking. According to the collective agreement, the involvement of employees at night is compensated by them in the amount 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's calculate the salary for February. First of all, it is determinednumber of hours worked overtime: 161 - 151=10 hours

For the actual time worked out, the specialist will receive: 161 hours x 100 rubles/hours=16,100 rubles

For the first 2 hours of processing, the doctor is en titled to: 100 rubles / hour x 2 hours x 0.5=100 rubles

Coefficient 0.5 takes into account one and a half payment (single size is calculated when determining the salary for the actual time worked). For the remaining 8 hours (10 - 2), compensation will be as follows: 8 x 100 rubles / hour x 1.0=800 rubles

Since a single amount has already been taken into account when calculating wages for actual hours of work, a coefficient of 1.0 is used in calculating compensation. The reward per night will be: 100 rubles / hour x 15 hours x 50%=750 rubles

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

Truancy

As mentioned above, with the scheme of summarized time tracking, an employee can either rework or not finalize. The latter occurs, for example, during absenteeism. As it is recognized the absence of an employee at his workplace for more than 4 hours continuously throughout 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 was continuously absent from the place for more than 4 hours when using the summarized accounting of work time in the company without a good reason, then this can be regarded as absenteeism. Accordingly, the calculation of salary for this period is notproduced. It is worth saying that absenteeism refers to disciplinary violations. When skipping without good reason, the employer must take an explanation from the employee. The Labor Code provides for various pen alties for violations: from a warning to dismissal. Sanctions are applied depending on the circumstances, severity and number of misconduct.

Conclusion

In general, the application of the summary accounting procedure at an enterprise is not accompanied by particular difficulties. Perhaps the only problems are cases when employees are involved in activities on weekends or holidays. In such cases, you should consider how exactly the work was done: within the schedule or outside of it. Accordingly, the calculation is made. Examples of such cases are given in the article clearly. As for situations when an employee was at the enterprise for less than the period established in the plan, the circumstances that occurred should also be considered.