How are New Year holidays paid in 2021?
In accordance with the norms of Article 112 of the Labor Code of the Russian Federation, piece workers and employees receiving wages at tariff rates are paid additional remuneration for the New Year holidays. The amount and procedure for payment of remuneration is determined by the employment contract or regulations on remuneration. In such organizations, local regulations, an employment contract or a collective agreement establish the procedure for calculating the average salary in months that fall on non-working holidays. These are increased rates and surcharges. Are salaried employees paid for New Year holidays? Yes, as usual. All employees receiving a salary must be paid for January 2021 in the same amount as in other calendar months. For workers on a piecework basis, the salary for January does not differ from other calendar months due to the recalculation of the cost of the shift.
Working on holidays - how they are paid (examples)
The algorithm for calculating earnings for holidays depends on the employee’s work schedule and the applied remuneration system.
Example 1
The employee’s salary is 12,100 rubles, the norm of working days for March is 20. In fact, the specialist worked less than the norm (19 days), of which one day, by decision of the management, he went to work on a holiday (March 8). Let's consider how a holiday is paid, taking into account that work on this day does not exceed the March standard working hours, and in what total amount the salary for March will be accrued:
- salary payment for working days is 10,890 rubles. (12,100 / 20 days x 18 days);
- payment for work on a holiday is calculated in a single amount and will amount to 605 rubles. (12,100 / 20 x 1 day);
- total earnings are 11,495 rubles. (10,890 + 605).
Example 2
The employee was involved in work on March 8 (a holiday), in return he was given a day off on March 15. The salary is 12,100 rubles, work on days off was carried out in excess of normal working hours (20 working days in March). In this case, the monthly salary will be accrued in the amount of 12,100 rubles, and the additional payment for a holiday will be accrued in a single amount, since this time was compensated by time off:
12 100 / 20 days x 1 = 605 rub. – payment for work on holidays;
12,100 + 605 = 12,705 - total salary for March.
If the employee had not requested time off, payment for work on a holiday and salary would have been:
12 100 / 20 days x 2 = 1210 rub. - for working on a holiday;
12,100 + 1210 = 13,310 rub. – total salary for March.
Example 3
The employee is paid a salary at the rate of 95 rubles. at one o'clock. In March, with a standard of 159 hours, a person worked 163 hours, of which 4 hours of the scheduled shift fell on a non-working holiday. How to pay for work on a public holiday and per month:
- for work within the normal hours, 15,105 rubles will be credited. (95 x 159 hours);
- for hours worked on a holiday, payment will be 760 rubles. (95 x 4 hours x 2);
- earnings at the end of March are 15,865 rubles. (760 + 15 105).
Example 4
The specialist works in shifts; in March, the production rate is 10 shifts. One of the shifts fell on a holiday. Employee salary – 22,500 rubles. Payroll preparation:
- for developing standard shifts, payment is equal to the full salary of 22,500 rubles;
- for work on a holiday, the additional payment will be 2250 rubles. (22,500 / 10 shifts);
- total monthly earnings are 24,750 rubles. (22,500 + 2250).
Are holidays grounds for reducing wages?
Article 112 of the Labor Code of the Russian Federation enshrines guarantees that do not allow employers to reduce wages to employees due to vacations. In addition, the employer is obliged to pay the full amount due to employees within the time limits established in accordance with the Labor Code of the Russian Federation, the collective agreement, internal labor regulations, and the employment contract. If the management of an organization refuses to pay wages during the New Year holidays in accordance with the law, employees should file a complaint with the state labor inspectorate, the prosecutor's office or the court. Are New Year holidays paid if you don’t work? No, only if you are registered with the employment service. In this case, unemployment benefits will be paid in full.
Salary for work on a weekend or holiday with a salary and with piecework payment
How to pay wages on holidays with a salary is indicated in Art. 153 Labor Code of the Russian Federation.
Look at the formula for calculating salary based on salary.
The same article defines regulatory approaches to payment for holidays with piecework wages:
Whether it is necessary to calculate a double tariff for working on a weekend or a holiday, taking into account bonuses and allowances, we will tell you in this publication.
The legislation limits only the lower acceptable limit of wages on weekends and holidays and reserves the right of participants in the labor process (employer and employees) to agree on and establish specific additional payments or salary calculation schemes in such situations. The results of such approvals and decisions must be enshrined in writing in the internal local acts of the enterprise and/or employment contracts.
In Art. 153 of the Labor Code of the Russian Federation describes two principles that must be taken into account when paying labor on weekends and non-working holidays:
The situation is somewhat different with the calculation of wages on holidays with a shift work schedule.
How are New Year holidays paid for those who work during the holidays?
According to Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday (and in 2021 this is the period from January 1 to 8) is paid at least double the amount. Which days in January are paid double is established in the Labor Code of the Russian Federation. Payment is carried out according to the rules:
- for piece workers - no less than double piece rates;
- persons whose work is paid at tariff rates - in the amount of at least double the tariff rate;
- for persons receiving a salary - in the amount of not less than a single rate, if work on a weekend or non-working holiday was carried out within the monthly working time standard;
- persons receiving a salary - in the amount of at least double the daily or hourly rate for a day or hour of work in excess of the salary, if the work was performed in excess of the monthly working time standard.
However, an employee who worked on the weekend may decide to take time off. In this case, work on days off is paid at a single rate. But the employee communicates his choice (to take time off or not) in writing - then there will be no disagreements in the future.
If he refuses to take time off, the additional payment is calculated as follows:
Salary / number of working hours in January 2021 × number of hours worked × 2.
For information: in accordance with the production calendar for 2021, working time standards in January for a five-day week will be:
- with a 40-hour work week - 136 working hours;
- at 36 hours - 122.4;
- at 24 hours - 81.6.
Features of an employee being on duty on weekends and holidays without his personal presence
It also happens that managers assign duty on weekends, without requiring the personal presence of employees at their workplaces, but at the same time believing that such work should not be paid. This is considered a violation because... employees cannot fully take advantage of their day off, because they are forced to constantly be on the phone.
In such a situation, compensation for duty is calculated in the general manner, that is, as if the employee was at the workplace. This practice is most common in budgetary organizations, where responsible persons are appointed for each weekend according to a schedule, and all days of duty must be entered into a time sheet, which, at the end of the reporting period, is submitted to the accounting department for salary calculation.
If vacation is in January
The Labor Code does not contain a ban on granting leave during the holidays - from January 1 to January 10, 2021, but it must be taken into account that it is extended by the number of non-working days falling on it. According to Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid rest are not included in the number of calendar days of vacation. Let's say an employee takes vacation from January 1 to January 14, 2021 and does not indicate the date of return to work and the number of days of vacation. In this case, his vacation is automatically extended by the number of non-working holidays - by eight days. That is, according to the Labor Code, the employee’s rest will last until January 22, and he must appear at work on January 23, 2021. To avoid conflict situations and misunderstandings, we recommend specifying the number of days and date of return to work in the application.
Let's sum it up
- Work on non-working New Year's holidays is paid at an increased rate (Part 1 of Article 153 of the Labor Code of the Russian Federation).
- When paying for non-working holidays, you need to take into account the employee’s remuneration system and his choice of receiving compensation for working on a holiday (increased pay or time off).
- Employees sent on a business trip to perform work during the New Year holidays must receive double pay for the days worked. If, while on a long business trip, an employee did not work during the New Year holidays, he does not need to be accrued special additional payments or compensation.
- If the employer pays less than double the amount for work on New Year's holidays, provided that the employee refused time off, punishment may follow under Parts 6 and 7 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.
Is salary subject to indexation?
If the company has low-paid full-time employees (not part-time), check whether their salary is lower than the minimum wage, which has been approved at 12,792 rubles per month since 01/01/2021. If it is lower, it will have to be increased, otherwise you will face a serious fine (from 30,000 to 50,000 for each violation, that is, for each employee whose salary was less than required). It is important to take into account the regional minimum wage indicator - it can significantly exceed that established by the federal government.
Legal documents
- Article 136 of the Labor Code of the Russian Federation
- Article 112 of the Labor Code of the Russian Federation
- Art. 120 Labor Code of the Russian Federation
- Article 136 of the Labor Code of the Russian Federation
Why did the question arise about paying piece workers for non-working days?
Russian President Vladimir Putin declared non-working days:
- from March 30 to April 3, 2020 - according to Decree No. 206 dated March 25, 2020;
- from 04.04 to 30.04.2020 - according to Decree dated 02.04.2020 No. 239;
- from 05/06 to 05/08/2020 - according to Decree dated 04/28/2020 No. 294.
Taking into account the May holidays, the non-working period turned out to be impressive - from March 30 to May 11, 2021.
At the same time, the head of state pointed to maintaining wages for employees. And if the company is on the list of those who have the right to continue working, or has switched to remote mode, it pays workers as usual.
Companies that are not included in the list of exceptions and are obliged not to involve employees in work are faced with the problem of how much the wages of piece workers remain.
What should be the remuneration for piece workers?
Let's return to the letter from the Ministry of Labor. The department insists on payment of remuneration:
- the size of which is determined by the regulatory act of the enterprise;
- which is included in labor costs.
At the same time, an analysis of labor and tax legislation makes it clear that the employer’s regulatory act is not enough:
- remuneration to piece workers for non-working days is considered to be labor costs if it is fixed by the norms of Russian laws (recommendations of the Ministry of Labor do not apply to them), labor or collective agreements (Article 255 of the Tax Code of the Russian Federation);
- the amount of remuneration for piece workers is established not only by the regulatory act of the organization, but also by labor and collective agreements (Article 112 of the Labor Code of the Russian Federation).
The employer's arguments in favor of remuneration for piecework workers for non-working days, paid at a reduced rate (but not less than the minimum wage), will be changes to the collective agreement and the conclusion of additional agreements to employment contracts with employees.
