Payment for night hours according to the Labor Code of the Russian Federation. How to pay for night time

Legislation on night allowances

According to Art. 154 of the Labor Code of the Russian Federation, a person who works at night must receive additional money for each hour he works. This norm specifies Government Resolution No. 554 of July 22, 2008, which prescribes a minimum additional payment to the hourly rate or to the hourly rate of salary - 20%.

This limit represents a lower threshold, while an upper one is not established. If the employer intends to make the amount of the surcharge exceeding 20%, then he is obliged to reflect it in one of the following documents:

Collective agreement.
Fixed-term (indefinite) employment contract.
Regulatory document of a specific enterprise.

There is a contingent of workers for whom the law specifies a percentage of “night” surcharges that exceeds 20%.

Reducing night shifts

According to the general rule prescribed in the Labor Code, the night shift is reduced by an hour. For example, if an eight-hour workday is specified in an employment contract, then during a night shift it will be equal to seven hours. However, this principle has an exception; the rule does not apply to the following categories of employees:

those hired to carry out activities at night, for example, subway repairmen;
persons working reduced hours due to hazardous conditions or by agreement with the employer.

Additional payments to guards for overtime work

Article 154 of the Labor Code of the Russian Federation does not have exceptions for the obligations of managers regarding bonuses to workers who, based on the nature of their activities, are hired specifically to work at night. As can be seen from the table above, watchmen (security guards) are paid an additional fee for night work, which cannot be less than 35% of the salary (tariff paid for 1 hour).

It is not possible to include an allowance in a watchman's salary. This follows from the instructions of Art. 154 of the Labor Code states that upon admission to a position, the previously mentioned documents must necessarily indicate the exact indicator of the increase in pay for night work. Therefore, when this bonus “sits” in the watchman’s salary, it cannot be specified.

Additional pay must be increased for each hour worked at night, and the number of such hours will be different for each month. The salary is set as a specific amount, which does not allow the monthly difference to be taken into account in full.

What is the procedure for paying for hours worked at night on public holidays?

To attract employees to work at night or on holidays, if they do not have a shift schedule, the employer must issue a corresponding order or instruction in writing. Sometimes the consent of employees belonging to special socially protected categories is required to work outside of working hours. Which citizens are:

Women raising children under three years of age;
Disabled people and employees with dependent disabled children;
Subordinates caring for elderly or sick family members;
Employees raising a child under 5 years of age alone.

It is also worth highlighting categories of citizens who, by law, cannot be involved in work at night, even with their written consent:

Minor employees;
Pregnant women.

Particular attention should be paid to the time sheet, because... It is on him that the correct payment for the hours worked of each employee depends. As a rule, heads of departments or personnel officers are responsible for maintaining this document, but other employees can also be appointed responsible at the direction of the manager. On days when employees worked during non-working and holiday hours, you must enter the code “03” or the letter “RV” on the timesheet, both options are considered correct.

Due to the fact that the law allows additional payments for overtime work, organizations can independently establish increased payments, which must be reflected in local regulations. If the minimum payments established by the Labor Code of the Russian Federation are not made to employees, they can contact several competent organizations:

Trade union (if employees are members of this body);
State Labor Protection Inspectorate;
Court.

When applying as evidence, you can use salary certificates, witness statements and other facts confirming the systematic violation of labor laws by the employer. Based on the results of the inspection, an order or court decision will be issued to him, on the basis of which a fine will be imposed on violators, as well as an obligation to pay unpaid money for certain periods of work.

Supplements on holidays and weekends

Art. 153 of the Labor Code prescribes that for activities carried out on holidays, salaried employees must pay:

no less than 1 higher than the salary rate (daily, hourly), when the work fits into the monthly standard;
at least 2, if the standard time per month allotted by law for work was exceeded.

When night work occurs on a holiday, management must give double guarantees of payment. Namely:

twenty percent minimum surcharge;
double or triple payment (depending on meeting or exceeding work standards).

The basis for calculating the twenty percent increase is the regular salary, and not the salary that provides for increased rates. When night workers are required to work on weekends and holidays, the two compensations due to them must be summed up.

How to reflect additional payments for night time in the staffing table

The staffing table is drawn up in accordance with the T-3 form, which provides columns six to eight inclusive - “Allowances”. In accordance with the filling procedure, they indicate payments related to compensation and incentives. This:

Awards.
Allowances.
Additional payments.
Incentives.

Such payments may be:

specified by law (allowances for academic degrees, for work in the northern regions);
appointed by the head of the company (due to certain conditions or a special schedule).

According to Art. 149 of the Labor Code, night activities require payments, but not bonuses. The legislation considers “night” additional payments along with the payment of overtime, days off, and part-time pay, which it does not classify as allowances. And they are not provided for in the staffing table.

Article 154 also does not characterize increased pay for night work as an allowance, like the government decree mentioned above. However, Article 129, which deciphers the concepts of payments related to compensation, says that they include, in particular, additional payments and allowances for work in conditions that do not correspond to the norm.

Working at night may be considered deviant. From this it follows that their payment, recorded in the staffing table as a type of allowance, does not conflict with the law.

You can also apply different logic than the one outlined. It follows from it that since the staffing table is a local regulatory act, and increased payments for night hours, according to Article 154 of the Labor Code, can be indicated in such documents, a special article can be included in it, for example, “night extra payments.”

Taxation

All income received by citizens is taxed. Extra pay for night work is no exception. The accountant makes contributions to the Pension Fund and the Tax Service from his entire salary .
Consequently, the employee does not need to independently report to the authorities about the additional profit received. Working at night is a common practice. It is stated at the legislative level that a bonus is provided for work after ten in the evening. The minimum additional payment is twenty percent for each hour in accordance with the employee’s average hourly salary.

Read also: The right to sign primary documents

Reflection of night hours in the time sheet

The time sheet is kept according to the T-12 form - manually, T-13 automatically. The instructions for filling it out require you to indicate the hours worked day and night. Hours related to night work are reflected in column 29. Column 31 shows the number of night shifts per month.

When work begins at night and ends in the morning (or vice versa), the number of hours is indicated by a fraction. Another option can be provided: add an additional line to the timesheet. Conventions regarding day and night hours:

Opening hours	Documents on the basis of which you can make appropriate notes on the report card	Cipher
Opening hours		Letter	Number
Daytime	Confirmation of hours worked by management Pass service mark Other	I	01
Night	Same	N	02

All night hours noted on the timesheet are summed up at the end of the month. Activities that take place at night are documented in accordance with the forms established in a particular company.

NIGHT WORK IS NOT FOR EVERY EMPLOYEE

Restrictions on employment at night are fixed by various norms of the Labor Code of the Russian Federation. In general, prohibitions and restrictions are enshrined in Part 5 of Art. 96 of the Labor Code of the Russian Federation, they are also repeated in special norms of the Labor Code of the Russian Federation.

The following are not allowed to work at night :

• pregnant women (Article 259 of the Labor Code of the Russian Federation);

• workers under the age of 18, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with the Labor Code of the Russian Federation and other federal laws (Article 268 of the Labor Code of the Russian Federation).

For some workers, there are only restrictions on being hired to work at night. Thus, they may be required to work at night only with their written consent and provided that such work is not prohibited for them due to health reasons:

• women with children under three years of age (Article 259 of the Labor Code of the Russian Federation);

• disabled people;

• employees with disabled children (Article 259 of the Labor Code of the Russian Federation);

• workers caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation (Article 259 of the Labor Code of the Russian Federation);

• mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age (Articles 259, 264 of the Labor Code of the Russian Federation).

These employees must be informed in writing of their right to refuse to work at night.

Typically, employers comply with these requirements without the intervention of regulatory authorities. There are few cases in judicial practice of attracting workers in violation of the above restrictions and prohibitions.

Of course, this does not mean unquestioning compliance by all employers with these legal requirements.

Rather, this means that in the event of an unsuccessful attempt to violate the employee’s rights, the employer prefers not to argue and provides the guarantees established by law.

If the employer decides to allow the above persons to work at night, he must take into account some of the risks.

Administrative responsibility

The employer may be held administratively liable under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

That is, even a one-time engagement to work at night, if this is prohibited, and not even for the whole night (pizzerias, as a rule, work no later than 23:00) does not relieve the employer from liability and does not give him the opportunity to “slightly” break the law.

Incorrect classification of employee behavior

Unlawfully engaging an employee to work at night in cases where this cannot be done (or can be done, but with restrictions), may also lead to incorrect classification of events that occurred at that time.

Thus, an employee’s absence from work at night may be regarded by the employer as absenteeism. But in fact, the employee was not obliged to go out at such a time due to the prohibition established by law.

Night hours during a business trip

There are options when a seconded employee is forced to perform his duties at night. For the travel time of TC in st. 167 guarantees the accrual of average earnings. The code does not comment on combining it with night activities. It is advisable to refer to the current document of the Soviet period - the joint instruction of the Ministry of Finance and the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions dated 04/07/1998 No. 62 “On official business trips within the USSR.”

This document states that if a representative of an organization is sent on a business trip specifically to complete it on weekends or holidays, then they must be paid in an increased amount. Art. 149 of the Labor Code, among the conditions that differ from the norm, considers night work and work on weekends and holidays. If we take into account this fact and the logic of the specified instructions, we can come to the conclusion that when working at night during business trips, the employer must make an additional payment.

For this purpose, the traveler must submit a document indicating the fact of night work and the number of hours worked. It can be issued by the organization where the employee was sent. It would be logical to calculate the additional payment, taking into account the average earnings. Due to the fact that there is no clear legislative framework on this matter, the issue of additional payment for hours worked at night on a business trip is debatable.

Working extra hours at night

Due to production needs, almost any employee can be involved in overtime work, for example, to replace a shift worker who is not available. How are night work hours paid in this case?

Work outside the normal amount of time is assessed, according to the Labor Code of the Russian Federation, in an increased amount. During the first two hours, the payment is increased by an amount no less than one and a half times the rate, and in subsequent hours - no less than twice. Specific amounts of payment for overtime work, as well as for night hours, are established by the organization’s internal regulatory documents and the employment contract.

If overtime work occurred between 10 p.m. and 6 a.m., the employee’s salary must be increased on two grounds at once (night pay and overtime pay).

As we can see, the regulation of night work has its own characteristics, aimed at compensating a person for conditions when his work and rest schedule differs from the usual. The law sets the minimum by which pay for night work must be increased. The employer can also increase this minimum amount at his discretion within his organization.

Compensation calculated based on piecework

When work is subject to piecework payment, the bonus for night working hours is calculated based on the rate established for the piecework worker. To calculate the amount to be paid, you need to multiply the following indicators:

Number of hours worked at night.
Piece rate for one hour.
A supplement expressed as a percentage of the hourly rate.

Example 2. Tensor LLC determined a piece rate payment for the manufacture of one product - 10 rubles. For a month, turner Akimov Yu.G. turned 1200 items, working 5 hours at night. His hourly tariff rate is 50 rubles/hour. According to the regulations on remuneration at Tensor LLC, the additional payment for night work is 40% of the hourly rate.

Main part of salary:

10 rub./pcs. x 1200 = 12,000 rub.
5 hours x 50 rub./hour x 40% = 100 rub.

Total amount for the month:

12000 rub. + 100 rub. = 12100 rub.

Supplements for shift work

When an enterprise establishes a shift schedule consisting of two, three or four shifts, then those of them that completely or partially coincide with the time period lasting from 10 pm to 6 am are accepted as night shifts. Although the Labor Code of the Russian Federation does not oblige company managers to make additional payments for all night shifts, this is again assigned to them by the “Soviet” circular. This is Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Russian Central Council of Trade Unions dated February 12, 1987 No. 194.

It, in paragraph 9, states that the right to additional payment when organizing a work schedule that involves several shifts for each hour of work is granted to categories of workers whose area of activity is:

Construction.
Industrial enterprises.
Communication organizations.
Transport industry.
Agro-industrial complex.

When working the night shift, they are entitled to an additional 40% of their salary (tariff). But only when night work accounts for at least 50% of the time. But paragraph 9 of the resolution was considered unenforceable by the decision of the Supreme Court of the Russian Federation dated May 21, 2002 No. GKPI2002-353. However, the Presidium of the RF Armed Forces in 2003, in turn, overturned this decision (in part, paragraph 9) by Determination No. 48pv-03.

Thus, paragraph 9 of Resolution No. 194 is still in effect today. At the same time, the Supreme Court proceeded from a broad interpretation of the scope of application of this norm. But some employers may refer to the fact that their enterprises belong to other industries not specified in Resolution No. 194, and not make additional payments. It follows from this that there is a gap in labor law, which makes the interests of persons working several shifts at night unprotected.

Minimum amount of additional payments

The minimum amounts of additional payments for work at night are established by the Government of the Russian Federation (Part 2 of Article 154 of the Labor Code of the Russian Federation). Currently, the minimum additional payment is 20 percent of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night (Resolution of the Government of the Russian Federation of July 22, 2008 No. 554).

Situation: is it possible to immediately give an employee an increased salary (not hourly additional payments) if he works only on the night shift?

Answer: Yes, you can, since it will only work at night. Moreover, his salary must be at least 20 percent more than the salary of those who work during the day.

As a general rule, the increase in wages for work at night should be at least 20 percent of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night (Article 154 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of July 22, 2008 No. 554). However, if an employee works only on the night shift, then you can not calculate the salary increase for each hour of work on the night shift, but immediately multiply the salary by the percentage corresponding to the increase, but not less than 20 percent.

Situation: is it possible to immediately give an employee an increased salary (not hourly additional payments) if he works partly on the day shift and partly on the night shift?

Answer: yes, you can.

But only on the condition that each hour of work at night will be paid at an increased rate (Article 154 of the Labor Code of the Russian Federation). At the same time, the increased payment should not be lower than the minimum.

This means that when setting an increased salary (rather than an hourly increased payment) for night work, it must be calculated in such a way that when converted to an hourly increased payment in any month, the latter does not end up below the minimum.

Otherwise, you will have to pay the employee extra.

An example of establishing an increased salary. The employee works partly on the day shift and partly on the night shift.

V.N. Zaitseva is a storekeeper at Alpha LLC. The organization's warehouse operates around the clock. The employment contract states that Zaitseva’s working day is from 17:00 to 02:00 the next day (8 hours with a 1 hour lunch break). Thus, the night operating time is 4 hours (from 22:00 to 02:00).

The salary of a storekeeper who works only on the day shift, according to the staffing schedule of Alpha LLC, is 20,000 rubles. Zaitseva received increased pay for night work. Her salary is 22,500 rubles.

In 2015, the average monthly number of working hours with a 40-hour work week is 164.25 hours. The remuneration of a storekeeper working only on the day shift, calculated for each hour of work, will be 121.77 rubles. (RUB 20,000: 164.25 hours). The minimum additional payment for each hour of work at night will be:

121.77 rub. × 20% = 24.35 rub.

Since Zaitseva works a night shift for 4 hours every day, the amount of the daily minimum additional payment in May will be:

24.35 rub. × 4 hours = 97.40 rub.

In May 2015 there are 18 working days. Total amount of minimum additional payment for May:

97.40 rub. × 18 days = 1753.20 rub.

Thus, Zaitseva’s salary in May should be no less than 21,753.20 rubles. (RUB 20,000 + RUB 1,753.20).

Her actual monthly salary is 22,500 rubles, which is not lower than the minimum amount (22,500 rubles > 21,753.20 rubles). Therefore, Zaitseva does not need to pay anything extra for May 2015.