Sometimes there is a need to hire employees to work remotely. Such activities are particularly specific. It is regulated in a separate manner by the Labor Code of the Russian Federation.
Question: How to reflect in accounting the accrual and payment of bonuses to an employee for shift work? The employee's salary is 60,000 rubles. The duration of the shift is 30 calendar days. The regulations on remuneration, collective and labor agreements establish that the bonus for rotational work is paid in the amount of 30% of the official salary. A billing month has 30 calendar days. Payment of the bonus is made by transferring funds to the employee’s bank account. For profit tax purposes, income and expenses are accounted for using the accrual method. View answer
Basic theses about shifts according to the Labor Code of the Russian Federation
The list of structures that have the right to use rotational work is established by Resolution of the State Committee for Labor of December 31, 1987 No. 794/33-82:
- Subjects of the oil and gas industry.
- Construction education.
- Public catering places.
- Transport companies.
- Subjects of health protection.
Question: Is a shift bonus accrued while an employee is in a rotational housing complex during rest between shifts? View answer
The concept of the considered method of work is disclosed in Article 297 of the Labor Code of the Russian Federation. This is a type of work organization in which an employee works far from his place of residence and cannot return home. The shift is used to reduce the delivery time of the project, if it is necessary to work in uninhabited areas and in areas with special natural conditions. The decision to use a given method of work is made if it will be most effective in this situation. To determine the effectiveness of the method, technical and economic calculations are used. The rotation method can be established both for the entire company and for certain teams and locations.
ATTENTION! The employer is obliged to provide employees with all conditions for comfortable work during shift conditions. In particular, he must build workers' towns or villages in which workers will live. A dormitory can be used for workers' accommodation. It is paid by the employer. This rule is stipulated by part 3 of article 297 of the Labor Code of the Russian Federation. In any case, the accommodation of employees is the responsibility of the employer.
Work and rest schedule
The shift work schedule of the Labor Code of the Russian Federation presupposes being on site for a maximum of a month, as Article 299 states. This period includes rest time between shifts. For example, one team works in the morning and in the first half of the day, the second in the second half and in the evening, and the third at night. While one is busy, the other two are restoring strength.
If agreed upon with the trade union, the shift period can be extended to three months. But for this there must be unconditional arguments.
The work schedule, as prescribed by Article 301, follows:
- discuss and agree with the trade union;
- present to employees;
- put into effect no earlier than two months after familiarization with it.
When organizing, it is necessary to focus on Resolution No. 794/33-82 of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions, and the Ministry of Health of the USSR dated December 31, 1987.
It is more convenient to keep track of working hours in a summarized way. You can choose the period that is most convenient, but no more than a year. When distributing shifts, the following standards must be observed:
- duration of the working day - no more than 12 hours;
- the duration of rest between shifts is at least 12 hours;
- for each week - at least one day of rest on any day of the week.
On pre-holiday and pre-weekend days, employees have the right to a shortened shift.
It is recommended to include all conditions in the employee’s employment contract.
Duration of watch
A shift period is a time period that includes the shifts themselves, as well as rest periods between them (according to Article 299 of the Labor Code of the Russian Federation). The maximum duration of a shift is a month. However, the period can be extended to 3 months if there is permission from the trade union, the procedure for obtaining which is established in Article 372 of the Labor Code of the Russian Federation. The maximum duration of a shift is 12 hours, the minimum duration of rest between shifts is 12 hours.
Is it possible to arrange a business trip for a rotation worker sent by the employer to another city and pay daily allowance?
An employee may underuse rest hours between shifts. They can be summed up and then provided in the form of days off. The number of daily days off should not be less than the number of weeks in a month.
Question: What type of income code should I indicate in a payment order when transferring to an employee an allowance for shift work, which is paid in exchange for daily allowance? View answer
Who can't work on a shift basis?
According to Article 298 of the Labor Code of the Russian Federation, the following persons cannot be involved in the watch:
- Minors.
- Pregnant women.
- Mothers of children under three years of age or fathers raising children under 3 years of age alone.
- People with relevant contraindications.
The list of contraindications, in the presence of which an employee cannot be involved in the work in question, is determined by Order of the Ministry of Health and Social Development No. 302.
Question: Is it possible to take into account for income tax purposes the costs of delivery of employees working on a rotational basis if they pay for the travel themselves, and then the employer compensates (reimburses) the corresponding amount (Article 255, paragraph 12.1, paragraph 1, Article 264 of the Tax Code of the Russian Federation )? View answer
Can foreigners work on a rotational basis?
Are there any special restrictions on foreign workers working on a rotational basis? To answer the question posed, let us turn to the provisions of Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation” (hereinafter referred to as Law No. 115-FZ).
Let us briefly recall that working foreigners in Russia can have three statuses:
- temporarily staying (have a migration card);
- temporary residents (have a temporary residence permit);
- permanent residents (have a residence permit).
Foreigners temporarily staying in the territory of the Russian Federation do not have the right to carry out labor activities outside the boundaries of the constituent entity of the Russian Federation in whose territory they were issued a work permit (clause 4.2 of Article 13 of Law No. 115-FZ).
Foreigners temporarily residing on the territory of the Russian Federation do not have the right to carry out labor activities outside the boundaries of the constituent entity of the Russian Federation in whose territory they are allowed temporary residence (clause 5 of Article 13 of Law No. 115-FZ).
Order of the Ministry of Health and Social Development of the Russian Federation dated July 28, 2010 No. 564n established a list of cases of employment by a foreign citizen or stateless person temporarily staying (residing) in the Russian Federation, outside the boundaries of the subject of the Russian Federation, on the territory of which they were issued a work permit (temporary residence allowed) .
This list of cases (we are talking about work outside the boundaries of a constituent entity of the Russian Federation) does not include work on a rotational basis.
HR AUDIT: PRICE
Important!
Thus, a temporarily staying foreigner has the right to work on a shift only within the constituent entity of the Russian Federation in whose territory he was issued a work permit, and a temporarily residing foreigner has the right to work on a shift basis only within the constituent entity in which he is permitted temporary residence. In the letter of the Federal Tax Service of the Russian Federation dated March 13, 2009 No. 3-2-09 / [email protected] it is noted that the provisions of the Labor Code of the Russian Federation do not prohibit the work on a rotational basis for all employees of the company, as well as individual divisions or groups of them, as well as several or even one employee.
There are no restrictions regarding permanently residing foreigners. That is, such foreigners can work in any territory of a constituent entity of the Russian Federation.
How is shift work paid?
Payments and guarantees provided to workers are determined by Article 302 of the Labor Code of the Russian Federation. The first and eighth parts establish the following rules:
- Daily tariff rate and allowance for the time spent in the rotation work area, as well as for days on the road.
- Tariff for delays in transit. In this case, there must be a valid reason for the delay: weather conditions, transport problems.
The amount of the shift allowance is regulated by law if it is a budget company. If this is not a budget organization, the amount of the bonus is determined by internal regulations. If this is a company whose activities are financed from the federal budget, the premium is established by Government Decree No. 51 of February 3, 2005.
IMPORTANT! If a worker travels to the Far North or regions equivalent to it, in addition to the allowance, it is necessary to list the coefficients and additional allowances regulated by part 5 of Article 302 of the Labor Code of the Russian Federation. The coefficient will be calculated not on the basic allowance, but on the tariff rate. This is due to the fact that the bonus is compensation, not salary (according to Articles 129 and 164 of the Labor Code of the Russian Federation).
Guarantees and compensation
For employees working on a rotational basis, the legislation provides for a number of guarantees and compensations (Article 302 of the Labor Code of the Russian Federation). In particular, for the days of stay at the site during a shift and the days of travel from the employer’s location (collection point) to the place of work and back, employees are paid a bonus (Part 1 of Article 302 of the Labor Code of the Russian Federation). For more information about the payments due to employees for working on a rotational basis, see What bonuses are due to employees for working on a rotational basis. In addition to monetary compensation, a number of social guarantees apply. For example, employees working on a rotational basis in the Far North or equivalent areas are entitled to additional annual paid leave (Part 5 of Article 302 of the Labor Code of the Russian Federation).
Providing leave
The employee is given annual paid leave of 28 days. Graduation graduations are calculated in the standard manner. It is performed based on the average salary.
Let's look at an example of a calculation. The employee was on shift for a month. Of these, he rested for 15 days and worked for 15 days. As a rule, rest days are taken into account when calculating. The average daily earnings is 1,000 rubles. We multiply the daily salary by the number of vacation days:
1,000*28 = 28,000 rubles.
This is the amount that the worker receives as vacation pay.
Additional leave
The employee is given additional leave. This right is established by part 5 of Article 302 of the Labor Code of the Russian Federation. Duration of this holiday:
- 24 days for persons working in the Far North.
- 16 days for workers working in conditions similar to those of the Far North.
Vacation is paid in the standard manner.
What time periods does the accounting period consist of?
The accounting period includes:
- work time;
- rest time falling within this calendar period (month, quarter, half-year, year);
- travel time from the location of the employer or collection point to the place where rotation work is performed and back (part 1, part 2 of article 300 of the Labor Code of the Russian Federation, clause 4.1 of the Regulations on the shift).
Important!
When accounting for working time in aggregate, work on a weekend or holiday is not compensated for by another day off (as in the normal work schedule) and is not paid at an increased rate, since it is included according to the schedule in the standard working time and paid days of rest between shifts are provided for it. This conclusion is confirmed by court decisions on labor disputes with employees (Appeal ruling of the Khabarovsk Regional Court dated May 6, 2015 No. 33-2800/2015).
AUDIT OF HR DOCUMENTS
The company must keep special records of working time and rest time for each employee by month and on a cumulative basis for the entire accounting period (clause 4.1 of the Shift Regulations).
The peculiarities of the rotational method of organizing work are the most intensive use of working time. In addition to increasing the duration of the work shift itself (up to 12 hours), the employee has an increased number of work shifts per week (6 working days).
Due to the higher workload, the employee experiences so-called overtime. After all, with a rotational work organization, it is impossible to comply with daily or weekly working hours.
The most important thing that the employer needs to comply with is that the total working time for the accounting period should not exceed the normal number of working hours determined for this category of workers (Part 1 of Article 104 of the Labor Code of the Russian Federation, Clause 4.1 of the Shift Regulations).
Let us remind you that the standard working time that an employee must work in the accounting period is calculated based on a five-day work week with two days off and a work shift duration of 8 hours (on holidays - 7 hours) with a 40-hour work week (Part 2 of Art. .91 Labor Code of the Russian Federation, clause 4.1 of the Shift Regulations).
Let us illustrate the above with an example.
Responsibilities of the employer to the employee and tax accounting
The entrepreneur must pay all transportation costs associated with moving the employee to the shift site. Expenses are provided for by internal regulations. The company's own vehicle can be used for transportation. In this case, according to Article 264 of the Tax Code of the Russian Federation, the corresponding expenses must be taken into account as part of the costs of maintaining official vehicles. Shipping costs are subject to tax.
The employer is obliged to create a rotational camp for employees to live. Related expenses will be classified as other expenses. Payment for accommodation will not be subject to taxes and insurance premiums.
Documentation of the watch
The use of the rotation method is approved by the employer. In this case, the opinion of the trade union must be taken into account. Approval of a watch is made by issuing a regulation or order. Employees must be familiarized with the document. The following information must be included in the documents:
- Approval of shift work schedule and internal work schedule (in accordance with Article 190 of the Labor Code of the Russian Federation).
- Approval of labor time recording.
- Conditions for issuing wages and compensation.
- Duration of the watch.
- Trade union approval.
ATTENTION! Foreign citizens can also be involved in the shift. However, the registration procedure must comply with the requirements for attracting foreigners to work. Within a week from the date of arrival of the foreign specialist, the migration registration authorities must be notified of this fact.
The employer must establish a work schedule. It is needed to track time (according to Article 300 of the Labor Code of the Russian Federation). The schedule must be agreed upon with the union. Employees must be familiarized with the document 2 days before the schedule goes into effect. This rule is established by Article 301 of the Labor Code of the Russian Federation. The schedule should establish:
- Working hours, including overtime.
- The time required to transport employees to their shift.
- Rest period.
Overtime should not exceed 120 hours per year in accordance with Part 6 of Article 99 of the Labor Code of the Russian Federation. Otherwise, the relevant services may identify violations.
FOR YOUR INFORMATION! Shift work can only be established if the place of work is located far from the head office. Otherwise, questions may arise. However, sometimes this rule is broken.
What makes rotational work special?
Shift work is used when the places of work and permanent residence of workers are located at a significant distance from each other. This circumstance leads to:
- the need to arrange temporary housing at the place of work (Article 297 of the Labor Code of the Russian Federation);
- limiting the circle of persons involved in such work (Article 298 of the Labor Code of the Russian Federation);
- redistribution of work and rest time during the period selected as accounting (Article 300 of the Labor Code of the Russian Federation);
- allocation of separate time intervals allocated for delivery to and from the place of work (Articles 300, 302 of the Labor Code of the Russian Federation);
- high probability of overwork occurring (Article 301 of the Labor Code of the Russian Federation);
- the presence of not entirely comfortable conditions for the employee, requiring additional material compensation (Article 302 of the Labor Code of the Russian Federation).
A rotational regime can operate in a variety of industries - mining, construction, forestry, geological exploration, and railway communications. Each of them, due to its specifics, imposes its own special requirements for the organization of work on a rotational basis.
Their list can be determined at the industry level. But the specific rules in force for each specific employer are established by that employer himself, developing an appropriate document dedicated to these rules. It is usually called the provision on shift work.
The need to develop a separate document for it is determined by 2 circumstances:
- The shift schedule does not apply to the entire workforce;
- the range of issues requiring special reservations under this regime is quite wide.
