How to properly arrange an external part-time job?

Remuneration for part-time workers (examples)

An employee of an organization can perform both primary and additional work (part-time work).

Part-time work is performed only in free time from the main job.

Part-time work can be performed in the same organization where the employee works, or in another organization.

Part-time work is not allowed:

• workers under 18 years of age;
• in hard work, work with harmful or dangerous working conditions, if the main work involves the same conditions;
• in other cases established by federal laws.

Part-time or combination?

For many, the concepts of “part-time” and “combination” seem absolutely the same. Although in fact, they are very different from each other. What are these differences?

• decor. If a part-time worker is hired solely on the basis of an employment contract, then, as a rule, it is not concluded with an employee working part-time;
• a part-time worker performs his duties in his free time from his main job. An employee combining positions performs all additional duties assigned to him during the main work;
• part-time cooperation is long-term cooperation, and combination is most often temporary.

Recruitment

Hiring for part-time work is formalized by order in form No. T-1 (if one employee is hired) or No. T-1a (if several employees are hired).

These forms were approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

A sample of filling out form No. T-1 for a part-time worker is given on the next page.

An employment contract is concluded with an employee who has entered a part-time job. To work part-time, the consent of the manager from the main place of work is not required.

Regular tax deductions for an employee with internal part-time work

First, you need to check whether an internal part-time employee has lost the right to apply a standard tax deduction. At the same time, all his total income from the beginning of the year in all areas (main and combined), as well as taking into account income from previous employers, is taken into account. At the next stage, the received amount is compared with the value of 350 thousand rubles. If this limit is exceeded, deductions cannot be applied to the employee.

Example 1. Employee Vavilova A.A. has been working at Phoenix LLC since July 1, 2021. On September 1, she entered into a second employment contract with the same company, according to which the rate is set at 0.2. Work schedule: 2 hours from Monday to Thursday as a part-time worker. The salary for the main job is 25,000 rubles, for the combined job – 20,000 rubles. The employee has two dependent children under 18 years of age. She wrote an application addressed to the manager about the possibility of applying a tax deduction when providing copies of birth certificates.

November 2021 was worked entirely according to schedule with 21 working days and 167 working hours. The employee worked 21 days in her main job and 18 days (36 hours) in her part-time job.

Charges:

• for main work: 25,000 rubles;
• part-time: 20000 /167*36 = 4311.38 rubles.

We determine the payment limit. Income:

• for January – July 2021 at the main place of work according to the 2-NDFL certificate amounted to 213,267.21 rubles;
• for July-October: 63809.52 rub.

The summation of income since the beginning of the year was carried out:

213267.21 + 63809.52 +25000+4311.38 = 306388.11 rub.

This amount is below the limit of 350 rubles, which means tax deductions can be provided.

Calculation of the personal income tax amount for November:

(25000+4311.38-2800)*13% = 3446 rub.

Working hours

The duration of part-time working hours should not exceed 4 hours a day and half the standard working time for the accounting period (Article 284 of the Labor Code of the Russian Federation).

If the organization is not able to comply with the daily standard of working time for part-time workers (4 hours), then the organization can keep a summary record of their working time.

At the same time, the working time of an employee performing part-time work for the accounting period (month, quarter) should not exceed the standard working time for part-time workers established by Article 284 of the Labor Code of the Russian Federation.

Holidays for part-time workers

Part-time workers have the right to receive annual paid leave and additional leaves. Vacation is granted simultaneously with vacation from the main job. If an employee has not worked for 6 months at a part-time job, leave is provided in advance.

If a part-time worker has not used his next annual leave, he has the right to receive compensation upon dismissal.

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Purchasing property, paying for treatment and education

Employees have the right to receive tax deductions in monetary terms when purchasing real estate, paying for the treatment of children, or contributing money for their education.

1. Based on the tax legislation of the Russian Federation, any citizen who pays personal income tax has the right to receive a tax deduction when purchasing real estate.
2. A citizen paying personal income tax has the right to reimburse personal income tax in the amount paid for the services of a higher educational institution.
3. The employee claims to receive compensation in monetary terms from the amount paid for the treatment or rehabilitation of a minor child.

Any officially employed citizen has the opportunity to receive up to 13% of the amount of real estate if it is purchased. At the same time, the maximum amount is limited to 450,000 rubles. It can be increased if an apartment is purchased using funds issued by the bank as a mortgage.

In addition, any employee who pays personal income tax can count on a tax deduction when paying for educational services for their child. But, a general education institution must be included in the list approved by the Government of the Russian Federation, respectively, having a license to conduct general educational activities.

Compensation for expenses for treatment and rehabilitation of minor children is also due to those who officially receive wages. Funds to pay for such benefits come from tax agents' contributions to social insurance.

In order to take advantage of the right to receive support in the form of tax deductions, you must submit an application to your employer and provide confirmation of your right to assistance from the state.
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Registration and payment of taxes for part-time employees

Question:

It is necessary to hire 2 employees for supplies or a quarter of the rate, as part-time workers for a free schedule. They have a permanent place of work, where their work books are located, salaries and all taxes are calculated. How to correctly register people in order to pay them salaries and bonuses for work performed? What is the minimum salary for part-time workers? Labor contact will be concluded with them on the condition of piecework payment. How will salaries be calculated? paid taxes on their income, taking into account the fact that this is not the main place of work? Answer:

You can hire part-time employees at a minimum rate of 0.25.

Receive from a citizen hired on a part-time basis an application for employment, a passport or other identification document, as well as a certificate of education (if necessary) or a copy thereof, and a pension insurance certificate.

Conclude an employment contract with the employee, which reflects the conditions of part-time work and the corresponding working hours, and an order for employment.

In the service, in the employee’s personal card, you need to indicate the work schedule of 0.25 or 0.5 rates in the line “Employee work schedule.” Salaries and taxes on them will be calculated in proportion to the established rate for each employee.

When hiring a part-time employee, in the employment contract, employment order, staffing table and in the service, you must indicate the salary - full time (not less than the regional minimum wage). In an employment contract, it is permissible to indicate two amounts at once, both a full salary and an amount corresponding to the half-time salary. But since employees work part-time, they must be paid in proportion to the rate set for them (0.25 or 0.5). Read more.

I note that the minimum wage in Moscow from June 1, 2015 was set at 16,500 rubles. per month (full time).

You do not have to enter information about employment into the work book of an external part-time worker. At the same time, if the employee wishes, an entry about part-time work can be made in the work book at the place of his main job. Therefore, if an employee asks, give him a document confirming his part-time work with you. This can be a certificate in any form, a copy of the employment order or a copy of the employment contract.

The issue of part-time work was discussed in more detail in our video news.

The service does not provide automatic accounting of piecework wages. Development is in the plans, but I can’t say for sure the exact time frame for implementation. At the moment I can offer the following technical solutions to this situation:

Set a monthly salary for an employee in the service, calculating his monthly payment independently, and reflect it as a salary for a specific month. And the service will calculate taxes on the employee’s salary, which you indicate to him as salary for each month.

Since it is prohibited by law to pay wages to an employee less than twice a month, you need to pay wages to employees by paying an advance and a salary portion. Read more.

www.moedelo.org

Social deductions

Social deductions include deductions received for treatment and education. They are provided to the employee of the organization in which he wants to receive them. It does not matter whether this organization is the main place of work or part-time. But the employer provides a deduction only for the employee’s income that he receives from him.

Important! When providing an employee with a deduction, the employer should ensure that the tax notice is prepared for him. To do this, you need to check the name and details of the company.

You can receive a social deduction in the same year in which the employee spent money on treatment and/or training. For example, if the employee incurred these expenses in 2021, then the deduction can be applied to the employer until the end of 2021 (291 Tax Code of the Russian Federation).

Peculiarities of remuneration for part-time work

Part-time workers can be external and internal. An external part-time worker is one who works at one enterprise in his main position, and at another as a part-time worker. An internal part-time worker is one who works both in his main position and part-time at the same enterprise. In both cases, you can work in one position or in different ones. Part-time payment does not depend on these parameters.

In order to allow a part-time worker to work, you must sign an employment contract with him. To do this, the employee must bring to the enterprise a copy of his passport data, a copy of his education documents - if work conditions require it, and write an application for a part-time job. The hiring procedure is the same for both external part-time workers and internal ones - except that the internal part-time worker may already have the necessary documents stored in the HR department of the enterprise.

After receiving the documents, the employer and part-time worker sign an employment contract. It should contain:

A part-time work contract can be drawn up on the basis of a standard employment contract that is used at the enterprise. It is only necessary to rewrite some points taking into account the peculiarities of the work of a part-time worker.

In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service. These two categories of workers - part-time and part-time workers - must be correctly taken into account and properly registered at the enterprise in order to avoid fines.

In addition, there is a certain circle of people who cannot perform part-time work:

performing work under harmful and difficult working conditions, if part-time work implies the same conditions.

How is part-time work paid?

The main thing to remember when calculating part-time wages is that a part-time worker is the same employee as everyone else, he just works part-time or part-time, depending on his work schedule.

Part-time salary

The specifics of calculating wages for a part-time worker are regulated by Article 285 of the Labor Code of the Russian Federation. As a rule, part-time workers are paid based on hours worked. Therefore, the minimum wage for part-time workers is lower than for main workers, even taking into account all the bonuses, incentives and allowances. For civil servants, a part-time working day cannot exceed four hours.

Nevertheless, sometimes it happens in enterprises that a part-time worker receives a salary equal to the salary of the main employee and even exceeding it. This is a rather risky move on the part of the administration, since the main workers, receiving wages according to the payroll, may be outraged by this state of affairs and complain to the State Labor Inspectorate about wage discrimination.

Thus, for half a working day, a part-time worker with higher qualifications, better skills and greater efficiency can earn more than the main employee. If this point is stipulated in the employment contract, the employer has the right to pay a part-time worker greater amounts than the main employees of the enterprise receive - the law will not be violated, and the labor commission inspector will not have any questions for you.

Since a part-time worker, as we have already found out, is practically no different from the main employee, he receives wages in the same way as everyone else. If all employees of an enterprise receive wages and an advance, exactly the same provision applies to a part-time worker - he receives cash at the same time as the main employees. Advance payments - usually forty percent of wages - must also be specified in the employment contract.

Minimum wage for part-time work

If a part-time worker has worked a quarter of the established working hours, he receives a quarter of the minimum wage, and so on. At the same time, when calculating wages taking into account all allowances and coefficients, the amount may be less than the minimum wage.

Often in enterprises, some employees work part-time. That is, they do some work in their free time from their main job and receive an appropriate salary for it. A prerequisite for part-time work is the regularity of the work performed and the number of working hours is half less than the monthly norm for this category of workers. Otherwise, the part-time worker remains the same employee as everyone else, and part-time work is paid on a general basis.

Advance for part-time employees

Are employees who work part-time paid in advance? Absolutely yes. Of course, if all other essential workers also receive it. After all, as noted earlier, a part-time employee is practically no different from the main employee. Advances to part-time workers are supposed to be paid at the same time as to all other employees at the enterprise. The amount of the advance must be specified in the employment contract. Typically it is forty percent of the employee's salary. But not all enterprises adhere to the recommended standards. Of course, the amount of the advance must be immediately discussed when drawing up and concluding an employment contract.

Part-time and combination

It is necessary to clearly distinguish between the concepts of part-time and part-time work, since these are two different categories that are formalized differently and paid differently. A part-time worker is always an employee who performs other duties in his free time, and such work can be indefinite.

A part-time worker is a person who, during his working hours, combines the performance of his main duties and additional ones. Such work is always temporary and cannot be performed without the written consent of the employee.

Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed amount.

Remuneration for part-time workers is calculated on a general basis, taking into account all additional payments, bonuses, coefficients and allowances that are due to main employees.

For example, those performing work in the Far North and similar areas are entitled to a bonus for working conditions - this bonus also applies to part-time workers.

Theoretically, this should not happen, because a part-time worker works half as much as the main employee, and under the same conditions, according to the law, remuneration should be carried out equally for everyone. At the same time, the Labor Code provides for the possibility of setting wages for part-time workers not according to the number of hours worked, but according to other conditions. For example, by the number of production units assembled; by the quantity of goods sold; by volume of services sold.

Advance for part-time workers

Since a part-time worker has all the rights and social guarantees of an ordinary employee, the provisions on the minimum wage (minimum wage) also apply to him - according to the Labor Code, the employee cannot receive less than this amount. At the same time, the legislation stipulates that the minimum wage is established subject to fully worked working hours; accordingly, a part-time worker who has worked half the established working time during the billing period receives half the minimum wage for part-time workers.

For example, from January 1, 2021, the minimum wage per month is 9,849 rubles. Your part-time worker works at a quarter of the rate, a quarter of 9849 rubles is 2462 rubles. After making all the calculations, the amount you must pay to your part-time partner is 2,187 rubles - that is, it turns out to be below the established minimum. What to do in this case? The law provides for additional payment up to the minimum wage for part-time workers. That is, the employer pays an additional 275 rubles to the part-time worker from the above example to get the minimum wage.

ipinform.ru

Part-time remuneration

Related publications

Since the norms of Article 285 of the Labor Code of the Russian Federation, which stipulate the principle of remuneration for workers listed as part-time workers, indicate two possible options for calculating wages, questions about how part-time work is paid in relation to a specific employee arise quite often.

Terms of payment for part-time workers: we rely on the employment contract

The principle of remuneration for a part-time worker is established by the employment contract.

Payment for actually completed volumes

If the terms of the contract concluded between the employer and the part-time worker establish standardized tasks, then at the end of the reporting month, the volume completed by the employee is confirmed by a Certificate of Work Completed, on the basis of which the part-time worker’s wages are calculated.

The basis for calculating payment for actually completed volumes of work is the cost of a unit of product (service, work), which is calculated using the formula:

Payment for work performed in this case will be calculated according to the following formula:

A. Ivanova was hired as a part-time real estate agent. The conclusion of 1 contract is estimated at 3,000 rubles. Based on the results of a month of work, Ivanova concluded 4 agreements for the sale of apartments. Accordingly, the part-time salary will be 12,000 rubles. (3000 rub. x 4 d.). Do not forget that personal income tax must be withheld from wages. Ivanov will receive 10,440 rubles. (12,000 – (12,000 x 13%).

Payment for actual time worked

As another option by which payment can be made for part-time work, the Labor Code of the Russian Federation provides for payment for the time actually worked by the part-time worker in the reporting period.

This form of payment is the most common among employers, but it is this form that, given the frequent changes in the legislative framework, requires special attention.

The main calculation aspect in this option, based on which part-time payments are made, is determined by the Labor Code of the Russian Federation, which determines the actual unit of time worked - an hour. The cost of working hours is calculated using the following formula:

In this case, wages will be calculated according to the following formula:

• OT – remuneration for the time actually worked by the part-time worker;
• Сч – cost of an hour of work;
• FCHturv - hours actually worked, indicated in the time sheet.

The basis for indicating the number of hours worked by a part-time worker in the calculation is solely the indicators of the working time sheet.

Ivanova works at her main job from 7.00 to 16.00. She works part-time as a cleaner from 17.00 to 19.00 every weekday. The official salary of a cleaner is 16,000 rubles.

Let's calculate Ivanova's part-time salary based on the 21 working days worked in December 2021.

16,000 rub. / 21 days / 8 hours = 95.24 rubles. (cost of an hour of work).

95.24 rub. x 2 hours x 21 days = 4000 rub. (Ivanova’s part-time salary). Ivanova will receive 3,480 rubles. (4000 – (4000 x 13%).

Part-time payment The Labor Code of the Russian Federation dictates temporary standards

According to the norms of current legislative acts, the principle of summarized recording of working time is a priori applied to part-time workers. This is due to the fact that the Law (Article 284 of the Labor Code of the Russian Federation) allows a part-time worker to work the standard time:

However, no matter what the work schedule is chosen and established, the number of hours worked by a part-time worker should not exceed half of the standard working time established by the Ministry of Labor for the reporting period; accordingly, the payment for part-time work, when applying the principle “for proportionally worked time”, will be equal to ½ official salary.

Legislative guarantees for part-time workers

For persons who, along with their main activities, carry out part-time work, wages, regardless of the format of part-time work (external, internal), should be considered on equal terms with full-time employees - they are subject to all established types of additional payments, incentives, incentive payments (unless otherwise established by the terms of the Employment Contract).

It should be remembered that in regions where special allowances and regional coefficients are established, they are also necessarily added to the wages of part-time workers.

spmag.ru

A part-time worker can receive a standard tax deduction for only one place of work

Tax officials have ruled out the possibility of receiving a standard tax deduction from two employers at the same time. The corresponding clarification was published on the official website of the magazine “Tax Policy and Practice”, the founder of which is the Federal Tax Service of Russia. The position of the service was presented by the head of the department of taxation of personal income of the Department of taxation of personal income and administration of insurance premiums of the Federal Tax Service of Russia Dmitry Morozov .

The case was considered when, along with the main place of work, an individual works part-time for another employer. The question was whether this employee could receive a standard child tax deduction from both employers for the same month, if the income from two jobs in total did not exceed 350 thousand rubles. The expert indicated that this option is unacceptable. He argued his position by saying that sub. 4 clause 1 and clause 3 art. 218 of the Tax Code provides for the provision of standard tax deductions to the taxpayer for a certain month by one of the tax agents who are the source of payment of income. In this case, the taxpayer is given the right to choose any of the two employers. Such a choice must be made in a written application accompanied by documents confirming the right to a tax deduction.

Can standard tax deductions be accumulated and cumulatively added up if there is no income in certain months of the tax period? Read the legal positions of the courts on this issue in the “ Encyclopedia of Judicial Practice ” of the GARANT system. Get full access for 3 days for free!

“A standard tax deduction can be applied to income received at a second place of work only if for some reason it was not provided by the tax agent at the first place of work for that month,” the clarification emphasizes.

The legislative framework