How to correctly reflect the working hours according to the “every three days” schedule

Working hours

The concept of working hours is given in Chapter. 16 Labor Code of the Russian Federation. By virtue of Art. 100 of the Labor Code of the Russian Federation, the working time regime (including the duration of daily work, the start and end time of work, the time of breaks in work, the alternation of working and non-working days) can be established:

• internal labor regulations in accordance with the collective agreement and (or) other agreements;
• an employment contract if the employee’s work schedule differs from the general regime in the organization.

According to the rules of Art. 91 of the Labor Code of the Russian Federation, the normal working time cannot exceed 40 hours per week (the employer keeps records of the time actually worked by each employee).

When, due to the conditions of work in an organization, when performing certain types of work, the weekly duration of working time established for a given category of workers cannot be observed, it is permissible to introduce summarized recording of working time so that its duration for the accounting period (month, quarter, year (but not more than moreover)) did not exceed the normal number of working hours (Article 104 of the Labor Code of the Russian Federation). The procedure for introducing summarized recording of working time is prescribed in the internal labor regulations.

When working on a “every three days” schedule, the normal number of working hours per week (40 hours) is not observed. Judge for yourself: suppose, according to the schedule, the employee’s working days in February 2021 are February 1, 5, 9, 13, 17, 21, 25, 29, respectively:

• the first working week included one shift (Saturday);
• for the second – two shifts (Wednesday, Sunday);
• on the third – one shift (Thursday);
• on the fourth – two shifts (Monday, Friday);
• on the fifth – two shifts (Tuesday, Saturday).

In total, in February 2021, the employee worked for eight days.

Thus, the work schedule “in three days” falls under the concept given in Art. 104 of the Labor Code of the Russian Federation (Letter of the Federal Insurance Service of the Russian Federation dated February 15, 2005 No. 02-18/07-1243). This means that the working time of employees working according to the specified schedule is subject to cumulative accounting.

Standard working hours with a daily work schedule

A 24-hour working day is legal Returning to work schedules, let’s consider how legal the above schedules will be: a day in two and a day in three. The Labor Code states that the length of the working week should not exceed 40 hours, but if it is not possible to comply with this condition, then you need to build on the time norm established for a certain period of time: The most common period for recording working time is a month, since it is more convenient to adjust, and also introduce the employee to it without violating legal requirements. The standard time in each month will be different, since the number of working days in the “standard” 5-day working week will be different. The number of hours worked in each specific month should not exceed the established norm. Now you can make some simple calculations:

1. On average, there are 30 days in a month; with a schedule of one day every two, the periodicity of the cycle is three days.
2. Accordingly, there are approximately 10 work shifts per month. We multiply this amount by 24 and get approximately 240 working hours per month.
3. If you look at the production calendar, which sets the number of permissible working hours, you can see that even the largest month in terms of the number of working hours does not exceed the norm of 200 hours. This means that an employee working on a schedule of 24 hours a day will work at least forty hours every month (and this is according to the most approximate calculations). How much will this be per year? But the Labor Code clearly states that the number of hours worked in excess of the norm should be no more than 120 per year.
4. Thus, by assigning an employee a permanent shift every other day, the employer violates labor legislation.

The main thing is measure

According to labor standards, the permissible maximum working hours per month should not exceed 200. It turns out that with a constant schedule, every other day, the total amount of time worked per month is 240 hours - therefore, the employer must alternate different schedule options so as not to break the law.

“For daily work, hourly wages are established,” explains legal consultant Oleg Ignatiev. “Night, overtime and holiday hours are paid additionally, the latter at no less than double.”

If you work on a daily schedule, do not forget about your legal rights, neglect of which can lead to fatigue, illness and depression.

Work schedule every other day

Working hours, according to Art. 100 of the Labor Code of the Russian Federation, must provide for the length of the working week (five-day with two days off, six-day with one day off, work week with days off on a sliding schedule), duration of daily work (shift), start and end times of work, time of breaks in work , alternation of working and non-working days, which are established by internal labor regulations, a collective agreement, and for employees whose working hours differ from the general rules - by an employment contract.

We recommend reading: Submitted documents for a tax deduction, how to find out the status

Shift work is work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation). Shift work is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided.

Rest standards

According to the law, daily work hours are allowed if the specifics of the enterprise require it. The schedule is usually set by the employer - as a rule, it is a day in two or a day in three.

“In accordance with the Labor Code of the Russian Federation, the duration of rest should be 2 times longer than the work shift,” says Lyubov Zorina, head of the personnel department of a large plant. “In other words, if an employee works 24 hours, then before the next shift he must rest for at least 48 hours.”

2 main rules of the “day”

Employees should be familiarized with the new work schedule no later than a month before its introduction. Unfortunately, some employers violate this rule and transfer the employee to a new regime without warning.

During the work shift, each employee is given time for lunch - a total of about 1.5-2 hours, divided into half-hour breaks. This personal time can be spent at your discretion. By the way, no one forbids using these 2 lunch hours at a time, instead of taking “smoke breaks” in parts.

Employee rest during a 24-hour shift

An important point in this case is that a shift schedule is established for employees. This means that general weekends such as Sunday and Saturday, provided that a shift falls on them, will not count as days off. At the same time, the peculiarity is that the daily schedule can be used not only in relation to shift work. This can also be done using a flexible schedule. This is stated in the provisions of Article 102 of the Labor Code of the Russian Federation

The legislation allows for shifts lasting 24 hours. Such a schedule indicates that the citizen performs the duties of his position during the day, without leaving work. This period includes both daytime and nighttime. This schedule has significant differences from the schedule of those workers who work in a 5-day work week.

When such a schedule is established, the employee will rest during the days following the shift. In addition, rest periods are also set during the shift. When establishing rest, the provisions of labor legislation must be taken into account. It says that the duration of rest between shifts should be 2 times longer than the shift itself.

Sleeping at work

In Russian labor legislation there is no such thing as “sleep time”, and there are no clear requirements for rest rooms.

The duration of the work break and the possibility of sleeping at the workplace are determined only by internal regulations.

The employer equips rest areas based on the capabilities of the enterprise. Some employees prefer to doze right “at the machine,” and there are no prohibitions in this regard in the Labor Code. However, if the employer considers this unacceptable, he must introduce the corresponding clause into the labor regulations, a list of which everyone should be familiar with at the hiring stage.

How are working hours set?

To determine working hours, it is necessary to take into account the peculiarities of the activities of a particular company. Based on this, the following shifts can be applied:

• in 2 days
• in 3 days

Which scheme will be used is determined by the company management. However, it is worth understanding that in less than two days it is impossible to establish a work regime. This is due to the law stipulating that after a working day there should be a rest a couple of times greater than the size of the work shift.

Working 24 hours a day is permitted according to the Labor Code. In this case, the citizen receives increased pay for performing duties at night.

About working hours and rest time according to the Labor Code, watch this video:

Is the daily schedule considered shift work?

The daily schedule can be established not only during shift work, but also in the flexible schedule mode provided for in Art. 102 Labor Code of the Russian Federation. How they differ – see the table below.

Note! Regardless of the type of regime in force at the enterprise, the employee retains his labor rights and guarantees. For example, if an employee fails to show up for work for valid reasons (sick leave, etc.), he is not required to work the missed shift. Of course, all other guarantees provided for by the Labor Code of the Russian Federation are also preserved (the right to annual paid leave, due to a reduction in compensation and payments, etc.)

Drawing up a working time sheet sample

It reflects salary accruals, so it is advisable to entrust this paper to one of the accountants.

The second important issue is the duration of daily work (shift). In most cases, this is an 8-hour working day, but there are other options, for example, a shortened day for certain categories of employees (minors, disabled people, employees in hazardous and hazardous industries, etc.). When drawing up a shift schedule, the restrictions, benefits and guarantees provided for workers by current legislation regarding the duration of the shift, breaks for rest and meals, rest between shifts, restrictions on overtime work, etc. must also be taken into account.

What does a shift work schedule mean in the Labor Code?

1. Continuous production. These include chemical, metallurgical, woodworking, automobile manufacturing and other plants and factories, the shutdown of which could cause stagnation or failure of one or more sectors of the national economy. Stopping some of them, such as blast furnaces for smelting pig iron, can lead to serious industrial accidents.
2. Emergency (emergency) services. The population needs the services of police, fire, medical, and gas services around the clock. The nature of working time at such enterprises is quite heterogeneous (unstable), since it directly depends on the occurrence of certain events (accidents, emergency calls, etc.) that require immediate action.
3. Trade and service establishments: convenience stores and supermarkets, some canteens and restaurants and others.
4. Infrastructure enterprises. The transport system must ensure round-the-clock transportation of goods and passengers, and therefore almost all railway, road, sea, river, aviation and pipeline companies operate on a shift work basis.
5. Enterprises where the production process, through the introduction of a shift work schedule, can ensure the most efficient use of equipment and premises.

A shift work schedule is a work schedule according to which the working hours of an employee of an enterprise may vary on different days. The introduction of such a labor regime is advisable when the production process is continuous and requires constant management and control by workers.

Basic rules for daily work according to the Labor Code

Most often, the daily work mode is used, which means that work shifts are scheduled at intervals of two or three days. Then there is a violation of the provisions enshrined in legal acts on the length of the working week.

This period should not exceed forty hours per week. For this reason, when a company uses 24-hour work, a requirement is established to use a summarized procedure for recording hours worked. These provisions are spelled out in the provisions of Article 104 of the Labor Code of the Russian Federation.

This rule provides that if it is impossible to comply with the reflected working time standards for a specific period, the company management is charged with monitoring the hours worked by a specific person. As a result, the resulting value cannot be greater than the value enshrined in legislative acts.

How to create a work and rest schedule during daily shifts?

The most common schedules in practice are a day after 2 and a day after 3. With such schedules, the requirement for a 40-hour week is violated, so the employer introduces summarized time tracking provided for in Art. 104 Labor Code of the Russian Federation.

Risks! According to Art. 104 of the Labor Code of the Russian Federation, if it is not possible to comply with daily and weekly working time limits, the employer counts the hours worked for the accounting period and controls that they do not exceed the established norm for the accounting period.

The procedure for introducing summarized recording of working time is regulated by internal labor regulations. Accordingly, these rules determine the accounting period - month, quarter, six months or year. It is not allowed by law to take into account hours worked more than a year (for workers in an industry with hazardous conditions, the limit is 3 months - Part 1 of Article 104 of the Labor Code of the Russian Federation).

Note! Thanks to working time tracking, unworked hours can be covered by overworked ones.

The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers.

We recommend checking compliance with working hours twice: at the stage of drawing up the schedule and at the end of the accounting period.

Let's look at a specific example of the rules for drawing up a daily work schedule, for example, for April 2021:

• scheme – after 3 days;
• accounting period – month;
• number of working days according to the calendar of a five-day working week – 22;
• the number of hours per month that accounts for the reduction in working hours in April 2021 is 1 hour.

Calculation of the standard working hours for a month is carried out in accordance with the Calculation Procedure..., approved. by order of the Ministry of Health and Social Development dated August 13, 2009 No. 588n:

Standard hours = (40 hours x 5 / 22) – 1 hour = 175 hours.

Is an employee who works on a 24/7 schedule required to work overtime?

Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period (Article 99 of the Labor Code of the Russian Federation).

Example 1.

In the institution, for persons working on a “every day in three” schedule (from 08:00 to 08:00 the next day), an accounting period is defined - a quarter. The internal regulations set these employees for a lunch break from 12:00 to 12:30, from 18:00 to 18:30 and rest time from 01:00 to 02:00.

In the table we present the calculation of the number of hours worked under this schedule in the first quarter of 2021, provided that the employee is paid 22 hours a day.

Month	Working days according to schedule	Number of days worked
January	4, 8, 12, 16, 20, 24, 28	7 (or 154 hours (7 x 22))
February	1, 5, 9, 13, 17, 21, 25, 29*	8 (or 176 hours (8 x 22))
March	4, 8, 12, 16, 20, 24, 28	7 (or 154 hours (7 x 22))
Total for the billing period		22 (or 484 hours)

* Hours falling on shifts that began on February 29 and ended on March 1 must be counted separately. But since these months (February, March) are included in one billing period, to simplify the example, we made a general calculation.

At the same time, the normal number of working hours in the first quarter of 2021 according to the production calendar, calculated based on a 40-hour work week, is 456 hours.

Content	January	February	March*
Calendar days	31	29	31
Work days	17	19	21
Weekends and holidays	14	10	10
Working time in hours for a 40-hour work week	136	152	168
Total hours for the first quarter	456

* Data are given for institutions that are not subject to the Decrees of the President of the Russian Federation dated March 25, 2021 No. 206, and Decrees No. 239 dated April 2, 2021, that is, which continued to work during the quarantine period.

It turns out that employees working according to the above schedule worked 28 hours (484 – 456) compared to the normal working hours in the first quarter.

But it's not that simple. Rostrud issued Recommendations approved at a meeting of the working group on informing and consulting workers and employers on compliance with labor laws and regulations containing labor law norms, protocol No. 1 dated 06/02/2014, in accordance with paragraph 5 of which when calculating overtime hours work on holidays in excess of normal working hours should not be taken into account, since it is already paid double .

Let's return to our example and calculate the number of hours worked overtime.

Continuation of example 1.

An employee working on a “every day in three” schedule has a 22-hour working day with a lunch break from 12:00 to 12:30, from 18:00 to 18:30 and rest time from 01:00 to 02:00.

If part of a work shift falls on a holiday, then the hours actually worked on the holiday (from 0 to 24 hours) are paid at double the rate. For example, if an employee works from 08:00 to 08:00 the next day, then work on February 23 should be paid double:

• for an employee who started shift on February 22 – from 00:00 until the hour of shift change, that is, until 08:00;
• for an employee who came on shift on February 23 – from 08:00 to 00:00.

Thus, an employee who goes to work on January 4 is paid double for 22 hours, since his shift falls on two holidays: January 4 and 5. When going to work on January 8 and March 8, double pay is due for 15 hours (from 08:00 to 00:00 minus the lunch break). Total: 52 “holiday” hours (22 + 15 + 15).

Holidays falling on January 4 and 8, and March 8, provided that they are paid to the employee at double rate, are not taken into account when calculating overtime hours; accordingly, the employee does not have them in the first quarter of 2021.

So, we found out that for people who work on a “every three days” schedule and for whom an accounting period is set - a quarter, with a 22-hour working day in the first quarter of 2021, overtime does not occur. What if there is a 24 hour work schedule?

Example 2.

Let's use the data from the first example with the difference that the employee has a 24-hour working day.

In the first quarter of 2021, the number of days worked by the employee was 22 (or 528 hours (22 x 24 hours)). From the obtained result we subtract 56 hours (24 + 16 + 16) falling on holidays, we get 472 hours. Compared to normal working hours, overtime is 16 hours (472 - 456), which must be paid at an increased rate.

Filling out the timesheet

In order not to make mistakes when calculating salaries for such employees, you need to correctly reflect their work in the timesheet.

Timesheet (you can use a unified form as a basis or for an employee with a work schedule of “every other day” and a working day from 8.00 one day to 8.00 the next day (without a lunch break), if the next working day according to the schedule fell on July 1, 2015. , fill it out like this.

Time tracking

Duration of work

An employee with a schedule of every three days is at work 24 hours. Does this mean that all 24 hours are working hours? This question often arises when drawing up a work schedule and subsequent timesheets.

Let's turn to Art. 108 of the Labor Code of the Russian Federation, by virtue of which during the working day (shift) the employee must be given a break for rest and food lasting no more than two hours and no less than 30 minutes, which is not included in working hours.

The time for providing such a break and its specific duration are established by internal labor regulations or by agreement between the employee and the employer. For example, during a 24-hour workday, you can set two 45-minute breaks or four 30-minute breaks. There are many options.

Summarized working time recording

With a “every three days” work schedule, it is difficult to comply with the working hours established by labor legislation, because the employee must be at the workplace for 24 hours. In this case, the company introduces a summarized accounting of working hours (Article 104 of the Labor Code of the Russian Federation) - so that the duration of working hours for the accounting period (month, quarter, etc.) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for recording the working time of workers in harmful and (or) dangerous working conditions - three months.

The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of employees. For those working part-time (shift) and (or) part-time week, the normal number of working hours during the accounting period is reduced accordingly. More details on how to calculate the standard working time are stated in the Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n “On approval of the Procedure for calculating the standard working time for certain calendar periods of time (month, quarter, year) depending on the established duration of working time in a week."

When recording working hours in aggregate, the number of working hours in one day or one week may exceed the permissible norm. However, such excess is compensated by reducing the number of working hours during other days or weeks within the reference period.

Rest time for daily work according to the Labor Code

1. An employee must work no more than 40 hours per week.
2. During the week, he must have a continuous rest of 42 hours (Article 110 of the Labor Code of the Russian Federation).
3. In Art. 92, 94 of the Labor Code of the Russian Federation there are restrictions on the length of the working day/week for certain categories of workers (minors, disabled people, etc.).
4. Since the daily schedule involves working at night, the provisions of Art. 96 of the Labor Code of the Russian Federation on the prohibition of hiring pregnant women to work at night, etc.

Paragraph 3 tbsp. 108 of the Labor Code of the Russian Federation states that at jobs where, due to production (work) conditions, providing a break for rest and food is impossible, the employer is obliged to provide the employee with the opportunity to rest and eat food during working hours. The list of such work, as well as places for rest and eating, are established by the internal labor regulations. In such cases, the time of eating and rest, carried out without interruption from the work process, is included in working hours and is paid. Consequently, the employee continues to be responsible for his work.

How to calculate night hours on a rolling schedule?

A shift schedule has been established for the employees of our institution: two days every two for 12 hours (I shift - from 08:00 to 20:00; II shift - from 20:00 to 08:00, break for rest and food - 60 minutes) . How to calculate night hours: should the number of shifts be multiplied by eight hours or by seven (excluding breaks for rest and food)?

If we take into account that a break for rest and food, as a rule, is provided four hours after the start of work, then in the situation under consideration, when working on the second shift (from 20:00 to 08:00), such a break occurs at night. According to Article 108 of the Labor Code, breaks provided for rest and food are not included in working hours. Therefore, they should not be taken into account when calculating night hours.

How to determine the number of overtime hours upon dismissal?

An employee with summarized working hours who quits before the end of the accounting period has the right to increased overtime pay, like other employees (Letter of the Ministry of Labor of the Russian Federation dated 05.21.2021 No. 14-2/OOG-3606).

If such an employee is dismissed before the end of the accounting period, it is necessary to correctly determine the number of hours of overtime work. To do this, it is necessary to calculate the normal working hours for the actually worked part of the accounting period and compare it with the number of hours actually worked in this part. Hours exceeding normal working hours will be considered overtime and are subject to increased pay in accordance with Art. 152 Labor Code of the Russian Federation:

• for the first two hours of work - no less than one and a half times the amount;
• for the following hours - no less than double the amount.

How to create a watchman's work schedule

However, based on the specific activities of some companies, the employer needs to establish a working day of 24 hours, for example, in a private security company. With such a schedule, it is impossible to comply with the legally established weekly working hours of 40 hours. In the foundry shop of the enterprise, three-shift work is established, in which three teams of workers alternate according to shift schedules. In each shift, the employee works 8 hours (except for weekends and holidays). The first shift works from 6.00 to 14.00, the second shift - from 14.00 to 22.00, the third shift - from 22.00 to 6.00. Work time recording - daily.

How can you find out the size of the tariff rate if the salary amount is known? There are several ways:

1. The salary is divided by the average number of hours per year according to the standard. In this case, the rate will remain unchanged for 1 year.
2. The salary is divided by the average number of hours in the reporting period (month, quarter).

A timesheet is one of the types of primary accounting documentation that records:

• type of time spent performing labor functions that the employee works;
• its duration (in hours and days).

Salary

First, let us recall that wages are established by an employment contract in accordance with the current employer’s remuneration systems, which include:

• the size of tariff rates, salaries (official salaries);
• additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal;
• systems of additional payments and bonuses of an incentive nature;
• bonus systems, –
• and are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations.

Why is it important? Because the employer needs to decide on the procedure for calculating wages when recording working hours in total.

Since the number of working hours for employees with summarized accounting of working hours for the accounting period (quarter, half-year, year) will differ in different months, it is best to calculate wages in each month based on the number of hours worked.

You may ask: what about the salary? If you pay a certain amount, you don’t need to count anything else. Yes, some employers believe that this is the easiest option. However, the salary when accounting for working time is summarized serves as the basis for calculating the rate per hour of work. This means that the accrued wages will reflect the difference in the number of shifts worked by employees of the same qualifications for the same month.

There are two options for calculating the hourly rate based on salary:

1. The calculation is made taking into account the standard working hours for a given month according to the production calendar. In this case, the hourly tariff rate will be different in different months of the accounting period.

Example 1

Let's calculate the hourly tariff rate for June 2021, if the employee's salary is 30,000 rubles.

According to the production calendar, the standard working hours for a 40-hour workweek in July 2021 is 168. Accordingly, the hourly tariff rate in July will be 178.57 rubles/hour (30,000 rubles / 168 hours). In August 2021, with a higher standard number of working hours, the hourly rate will be lower - 163.04 rubles / hour (30,000 rubles / 184 hours).

If the shift falls on a non-working holiday, how do I pay?

The employee works on a “every three days” schedule. One of his shifts falls on a non-working holiday. Does he have the right to receive another day of rest and pay in a single amount for work on this day? If he has, then who will work on his day of rest, because other shift workers have worked out their hours.

On the one hand, in this case, the employee is obliged to go to work according to the shift schedule (there is no requirement to ask for his consent). On the other hand, this day remains a non-working holiday for him.

Since Article 112 of the Labor Code, which establishes non-working holidays, applies to all employees, regardless of what mode they work under.

Consequently, payment for work on a non-working holiday (even if work on this day according to the shift schedule is included in the monthly norm of his working time) must be made in an increased amount.

Now let's look at how work on a holiday can be compensated. According to Article 153 of the Labor Code, the employer is obliged to pay for this day at least double the amount.

However, if an employee expresses his desire (instead of double pay) to receive another day of rest for work on a holiday, then such a day (within a period agreed with the employer) can be provided to him (please note that payment for work on a holiday must be be produced in a single size).

As follows from the above-mentioned rule of law, the employer has the right to provide another day of rest (at the employee’s request) as compensation for working on a holiday, but is not obliged. If it is possible to replace an employee on his day of rest, then, as a rule, the employee’s application must be satisfied.

Specific amounts of payment for work on a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.

As practice shows, in a situation where an employee can be involved in work on a holiday only with his consent, the issue of compensation is resolved taking into account his wishes (before actually going to work). Otherwise, he may refuse to work on a generally accepted holiday.

If an employee was sick during his shift, when should he return to work?

An employee working on a “two days every other” shift schedule was on sick leave during his shifts (September 1 and 2). Should he go to work the day after the sick leave ends (that is, September 3)?

No, you shouldn't. The employee must begin work on the next scheduled shift. In the situation under consideration (when working on a shift schedule: two days of work, then two days off), he must go to work on September 5.

It should be borne in mind that he is not required to work sick days. These days are excluded from the norm of his working hours.

Remuneration for daily work schedule

When an organization uses a shift or daily schedule, this has special features when calculating wages. Including:

• it is necessary to pay for the hours during which the citizen performed his labor duties in fact (this is the rate or salary for the position held)
• work that takes place at night must be paid at an increased rate, which is prescribed in the provisions of Article 154 of the Labor Code of the Russian Federation
• if a shift falls on a holiday or weekend, then it must be paid at a double rate, however, the exception is situations when a citizen is given time off for a day worked
• hours worked in excess of the norm (in this case, the first couple of hours are paid in double amount, the rest of the time - in double amount)

It is important to take into account that changes to the above provisions can be made through the development of acts of local significance. At the same time, it is unacceptable to reduce the norms established by law.

Establishing a shift work schedule in an organization has certain features. This is how actual hours worked are calculated and how hours worked overtime must also be taken into account. The management of the organization needs to take into account some features:

• it is necessary to keep records of the overtime that takes place for each employee, which is prescribed in Article 99 of the Labor Code of the Russian Federation
• A citizen can be involved in overtime work for no more than 120 hours (this value is set for an annual period)
• work on a weekend or holiday cannot be classified as overtime work

In order to establish the exact amount to be paid to the employee, it is necessary to carry out settlement transactions at the end of the accounting period.