An important point: if an employee voluntarily works longer than expected, such overtime work is not recognized and is not paid additionally. The employer must involve the employee in working beyond the norm, having received written consent. And in this case, management is obliged to calculate overtime work. In addition, if an employee’s employment contract establishes an irregular working day, working beyond the allotted time is also not considered overtime. Workers with irregular schedules are entitled to another benefit - additional leave.
How are overtime hours calculated?
HR and accounting department employees are required to correctly take into account the duration of work for each employee.
According to Art. 91 of the Labor Code of the Russian Federation, the normal length of working time is 40 hours per week. It is important to remember that an employee should not work beyond the norm for more than 4 hours, 2 days in a row and longer than 120 hours a year (Part 6 of Article 99 of the Labor Code of the Russian Federation). For some categories of citizens, a shortened day (24-35 or 36 hours a week) is the norm, and working beyond this time is overtime for them. The time worked must be reflected in the working time sheet, form T-12 or T-13. Overtime hours o or code 04. There is a timesheet program for calculating overtime hours, which automates filling out the timesheet and calculates payment for overtime using formulas.
Overtime work is paid at an increased rate (Article 152 of the Labor Code of the Russian Federation):
- for the first 2 hours at one and a half times;
- for the following hours - double.
Instead of increased pay, the employee can choose another option - get additional time for rest (no less than he worked overtime). In this case, processing is still paid, but at a single rate.
What is the minimum amount an employer must pay for working after hours?
Article 152 of the Labor Code of the Russian Federation does not contain an answer to this question, and officials of the Ministry of Health in a letter dated 07/02/14 N 16-4/2059436 explain the situation as follows: to pay overtime you can use the rule of Art. 153 Labor Code of the Russian Federation. According to the norm of this article, the minimum amount of double payment is a double tariff without taking into account compensation and incentive payments. According to the logic of this norm, the least that an employer must pay is the employee’s average hourly earnings without bonuses and allowances, multiplied by 1.5 or 2 and multiplied by the number of hours worked in excess of the norm. Local regulations of a particular company, labor and collective agreement may establish higher payment for overtime: allowances and additional payments are included in the calculation in whole or in part, if the employer is ready for this.
Formula for calculating overtime:
How is overtime paid?
So, let's get down to the main thing - let's look at how overtime is calculated and paid in 2021 using examples. It is subject to separate accounting, and exclusively in hours. So, for example, it is unacceptable to indicate a full day or partial day in a work time sheet or other primary documentation.
Accounting and payment for hours worked in excess of the norm is carried out in accordance with the procedure established by Article 152 of the Labor Code of the Russian Federation: payment for overtime work is carried out in an increased volume depending on the number of hours worked. Thus, payment for overtime 2021 in the first 2 hours occurs with a coefficient of 1.5. For all subsequent periods, you will be required to pay double the amount.
Please note that the procedure for paying overtime work in 2021 has not changed for a long time. The main thing: if work exceeding the established standards falls on a weekend or holiday, then a coefficient of 2 is applied to the hours worked. In other words, if the work occurred on a weekend or holiday, then the employer will pay double for all hours, without applying condition 1 ,5 times the size for the first two hours.
By the way, do you already know that a new day off has been introduced in 2021?
Calculation of overtime hours based on salary
To calculate additional payments, you need to calculate the hourly part of the salary - how much the employee earns per hour. Then pay one and a half or two times more for each hour of overtime (depending on the time worked above the norm). The formula for calculating the amount earned per hour is given in the letter of the Ministry of Health dated 07/02/14 N 16-4/2059436:
To calculate this formula, the average monthly number of working hours per year is taken - the average value for the whole year is displayed, and not the actual number of hours worked in a month.
But this is not the only method for calculating hourly earnings. There is also an option taking into account the actual working hours in a particular month. To do this, there is no need to divide the hours by 12 months; it is enough to divide the salary by the hourly work rate for a separate month:
Since there are different options, the method for calculating the hourly tariff rate must be fixed in the local acts of the company or in an agreement with the employee (collective or labor).
The norm of working time in a year or month is determined according to the production calendar (see production calendar) depending on which category the employee belongs to (whether he is entitled to a shortened working week).
Time tracking
In Part 4 of Art. 91 of the Labor Code of the Russian Federation establishes that the employer must keep track of the time actually worked by each employee.
Moreover, this requirement applies to all employers without exception, regardless of whether they are a legal entity or an individual. The form of ownership also does not play any role.
Record keeping is carried out according to general rules using a working time sheet of the established form, in which data on all hours worked by the employee is entered. In modern conditions, there are three types of such accounting.
Daily
Can only be used if:
- the working week consists of 5 or 6 days;
- The daily duration of the work shift is the same.
For calculations under the daily schedule, each day worked by the employee for the entire working period is taken into account.
Monday
When using this type of accounting, the length of the working day should be the same every week. The duration of an employee’s shift or daily work is regulated by the schedule.
Summarized
It is used in cases where the enterprise or organization cannot implement the daily shift duration established for specific categories of employees.
For example, such a situation may arise if an employee is unable to work less than the required 8 or 40 hours per day or week, respectively. In this case, the maximum permissible number of hours for the entire year is calculated, and the shift schedule is drawn up in accordance with the result obtained. As a result, it may turn out that an employee works 50 hours one week, 30 hours another, and at the end of the year the established norm is met.
It is the latter accounting method that is most common in practice for employees who work on a shift schedule. When maintaining it, the employer is obliged to set the following parameters: Duration of the accounting period. It can be a month, a quarter, or a year.
At the same time, for workers with normal working conditions it cannot exceed a year, for those who work in harmful and dangerous conditions - three months.
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Standard working hours for various categories of citizens. It can be determined using the production calendar, which is approved annually.
Schedule. This document must also be developed and put into effect by order of the head of the enterprise. A schedule is drawn up taking into account the established norm of working hours.
The procedure for determining wages. In this case, a salary or an hourly rate can be selected.
The employer can establish summarized accounting both in relation to all employees of the enterprise, and only for certain of them. In this case, the employee must be familiar with this information by including it in the employment contract or by studying the relevant local regulatory act against signature.
An example of calculating overtime hours with a salary
Salary of employee Malofeeva L.G. is 25,000 rubles per month. In September 2021, the employer delayed him twice: on September 1 for 3 hours, on September 8 for 1 hour. We will calculate overtime if the norm is for Malofeev L.G. 40-hour, five-day work week.
The first method (based on the average monthly number of working hours in 2016):
In 2021, the average annual working time for a 40-hour week is 1974 hours (see production calendar). Let’s calculate the hourly part of Malofeev’s salary in average form:
For overtime work on September 1, Malofeev L.G. will receive:
For September 8:
In total, the employee was credited 759.85 + 227.95 = 987.80 rubles in September 2021. for working overtime.
Second method (based on the actual number of working hours per month):
In September 2021, the average monthly working time for a 40-hour week is 176 hours (see production calendar). Let us calculate the hourly part of L.G. Malofeev’s salary. based on the actual (not average) number of working days in September:
We see that the result is a completely different amount of hourly earnings than when calculating using the first method (almost 10 rubles less). But at the same time, in another calendar month - in which the number of labor hours is less than in September - the amount obtained, on the contrary, will be greater than with the average annual calculation.
For September 1, Malofeev will receive:
For September 8:
Total for September 2021 Malofeeva L.G. overtime accrued: 710.20 + 213.06 = 923.26 rubles.
The amount turned out to be less than in the first case, which is unprofitable for the employee. The Ministry of Labor in letter No. 1202-21 dated 08/09/2002 recommends using the first method of calculating overtime if this improves the employee’s financial situation.
Calculation of overtime when working in shifts
In order to calculate the amount of additional payment for overtime during a shift change, it is first necessary to determine the number of hours worked in excess of the norm.
With the weekly accounting method, identifying hours worked in excess of the norm is quite simple. You just need to know the maximum standard for the duration of a working week for a specific employee, established by law. All hours worked above this limit will be overtime.
If the company uses cumulative accounting of work time, then in order to determine the duration of overtime it will be necessary to calculate the time worked cumulatively for the entire accounting period. This point is fundamentally important, since excessively worked hours that go beyond the norm established by law are considered overtime only at the end of the reporting period.
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For example, if in a company, for employees working in shifts, time worked is calculated using the cumulative accounting method using a quarterly reporting period, with a standard 40-hour work week, the normal length of work time in the 3rd quarter of 2021 will be as follows:
- July - 168 hours;
- August - 184 hours;
- September - 176 hours;
- total - 528 hours.
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Let's say an employee worked:
- in July - 160 hours;
- in August - 186 hours;
- in September - 186 hours;
- in total for the 3rd quarter - 532 hours.
Thus, the overtime duration for the 3rd quarter of 2021 for this employee is 532 − 528 = 4 hours. It is these 4 hours that should be compensated to the employee as overtime worked.
Calculation of overtime hours on a shift schedule
According to Art. 103 of the Labor Code of the Russian Federation, a shift schedule implies work in two, three or four shifts, the need for which is determined by the continuity of the production process. Shift work must be fixed in the employment contract with the employee, since it is its essential condition. If a shift worker, at the request of the employer, goes out of his shift, then the payment for that day is doubled, or the employee is given a day off on his working day. If the scheduled shift falls on a holiday, non-working day, the work is paid twice as per Art. 153 Labor Code of the Russian Federation. In addition, the shift or part of it may fall at night, work during which is paid at an increased rate (at least 20%) according to Art. 96 Labor Code of the Russian Federation.
When an employer delays a shift worker at work beyond the scheduled hours, he is obliged to pay the employee additionally. Let's figure out how to calculate overtime hours on a shift schedule. And also if work beyond the norm occurs at night. The formula for calculating the amount of overtime does not change: the first two hours are paid at one and a half times the hourly portion of earnings, subsequent hours at double. As an example, let’s take the calculation of overtime and night shifts in a medical institution.
The specific nature of the work of doctors requires the presence of staff in the institution around the clock; the work schedule in the hospital is rotating. Moreover, in case of delay of doctors and other medical workers beyond the shift, management is obliged to pay for overtime. Let's figure out how to calculate night and overtime pay for doctors.
Legal regulation of processing
A number of people consider overtime to be a standard delay at work on their own initiative or as a result of disorganization of working hours, which led to failure to comply with established standards. Information from access control systems that record the time of arrival and departure is presented as evidence.
The fact of being on the territory of a business entity has no cause-and-effect relationship not only with overtime, but also with work in general, and the absence of work duties at the immediate place for four hours in a row is completely equated to absenteeism.
The Labor Code of the Russian Federation devoted two articles to overtime that requires increased payment or compensation with an additional rest period, differing in specificity based on the criteria presented in the table:
| Comparable criteria | Irregular labor process (Article 101) | Work beyond the established duration (Article 99) |
| Condition for inclusion in the employment contract | Included upon employment, and in case of recruitment, an additional agreement is drawn up after hiring | Does not appear initially, no additions are made during the recruitment process |
| Preliminary agreement with the employee | Not required in each specific case, limited to signing an employment agreement | Written consent is required on an individual basis, with the exception of liquidation of accidents and disasters |
| Processing duration | Unspecified frequency of involvement in the performance of functions by order | The maximum cannot be higher:
|
| Accounting for hours over the limit | The need for reflection is required by Article 91 of the Labor Code of the Russian Federation in accordance with its own developed standards | Control of allowable time and reflection in the time sheet with a specially provided code “C” |
| Compensation payments and additional rest time | The priorities are set by law in the following order:
| The right to choose belongs to hired personnel on the basis of Article 152:
|
In the absence of specific standards for the maximum possible processing time under Article 101, one should “look back” to Article 99, since Rostrud’s letters do not define the threshold number of hours, but state the impossibility of turning the labor process into an endless one. The norms of Article 152, which are directly provided for overtime work, are advisable to use when establishing minimum rates for irregular hours. Arguments based on the processing according to the Labor Code of the Russian Federation will be significant during inspections by the labor inspectorate.
An example of calculating overtime and night pay on a shift schedule
Medical worker I.P. Trifonov has a work schedule of two 12-hour shifts (day shift from 8:00 to 20:00, night shift from 20:00 to 8:00). The employee's salary is 16,000 rubles. The norm for Trifonov I.P. is a 40-hour work week. In September 2016, he was required to work overtime for 4 hours on September 2 after the day shift, and for 2 hours on September 5 after the night shift. The local regulatory act of a medical institution establishes an additional payment for night work in the amount of 40% of the official salary (the minimum amount of such additional payment according to the Labor Code of the Russian Federation is 20%, but employers have the right to establish more favorable conditions for employees). We will calculate the additional payment for I.P. Trifonov for work outside of school hours.
According to the production calendar in September 2021, for a 40-hour work week, the standard working time is 176 hours. To calculate overtime, we will highlight the hourly part of I.P. Trifonov’s salary:
Night hours are the time from 22:00 to 6:00 (work at this time is paid at an increased rate). September 2 Trifonov I.P. was brought to work after the day shift for 4 hours, the shift ends at 20:00. The employee worked overtime from 20:00 to 24:00, 2 hours of this period were at night. For these 2 hours, he is entitled to an additional 40% of the salary, in addition, they are paid at double the rate, while the first 2 hours of overtime are paid at one and a half times. But when calculating overtime and night, there is no need to multiply the coefficients at the same time. You should add up the amount of extra pay for night hours and the amount of overtime.
For September 2, Trifonov is entitled to:
Of which 72.72 rubles are for work on the night shift.
After the night shift on September 5, Trifonov worked 2 hours - the work occurred during the day, did not exceed 2 hours and was paid at time and a half.
Overtime for September 5:
Total in September Trifonov I.P. accrued for additional work, partly at night, 709.02 + 272.70 = 981.72 rubles.
Article 99 of the Labor Code of the Russian Federation: general information
Before approaching the study of Article 99 of the Labor Code of Russia, it is necessary to understand the working time standards. These are units that are fixed both at the level of legislation and in the employment contract signed between the employee and the employer. For certain categories of citizens, special labor standards are established, for example, for the disabled, minors, pregnant women, etc.
Article 99 establishes provisions regarding the conduct of work activities outside the time limits established by labor legislation or a contractual agreement. This type of activity is called overtime. It can only be carried out with the consent of the employee himself. Coercion in this case is not allowed.
Overtime work is paid according to the law and in accordance with the rules established by the employment contract. As a general rule, every hour of such work is paid double.
However, it cannot be said with complete confidence that overtime is only voluntary. In exceptional situations, an employee may be forced to work in the following situations:
- To prevent disasters.
- During martial law.
- To ensure the livelihoods of the population, etc.
The enterprise must keep records of this kind of processing.
Calculation of overtime with summarized recording of working time
According to Art. 104 of the Labor Code of the Russian Federation, in cases where it is impossible to comply with the daily (8 hours in the general case) or weekly (40 hours) standard working time, it is permissible to introduce a summarized recording of working time in the organization. Working hours are counted not for a week, but for the period established by the organization. This could be a month, a quarter or a year. Such accounting is introduced so that the duration of working hours does not exceed the normal number of working hours in the entire allotted period. In this case, one week an employee may work more than normal, and the next week, on the contrary, less. The employer will evaluate the time worked after the end of the accounting period - month, year or quarter.
Summarized accounting is convenient for companies with a shift schedule, in which employees work every other day, two to two, or several shifts a day. With such accounting, overtime may also arise, for which it is necessary to calculate payment.
Additional payment for extracurricular work in the case of cumulative recording of working hours is made after the end of the accounting period. Let's look at how overtime is calculated using an example.
Payment procedure for processing
In accordance with Article 152 of the Labor Code of the Russian Federation, excess work is paid using increasing coefficients:
- 1.5 – first two hours;
- 2 – subsequent time.
The Labor Code establishes the minimum amounts for calculating wages in excess of the norm. To prevent distortion, it is necessary to correctly calculate overtime hours, which are the basis for payment.
Hours worked in excess of the standard are calculated based on the types of working time recording provided at the enterprise:
- daily – determination of time in the context of each day considered separately;
- weekly – determination of overtime hours per week;
- summarized - establishing a duration deviation based on an accounting period equal to a maximum of a year.
The totality of accounting for overtime, the established wage system and the provisions of local acts form the final indicator in monetary terms for overtime.
Time system
Typically, payroll in the form of “net” salaries is not used, but is formed on the basis of the salary and bonus components.
The time-based bonus system immediately raises the question when determining payment for processing in terms of which component to take for calculation. Economically, the bonus is tied to the achievement of certain production indicators, often not related to the overtime of a specific employee.
The difference in calculating the final indicator is demonstrated by an example:
The specialist’s staffing schedule has established a salary of 40,000 rubles and a bonus of 10% of the salary. In July 2021, 20 days were worked in full, of which 07/15/2019 3 hours above the standard and 07/19/2019 4 hours. The calculation of processing with and without bonuses is presented in the table:
| Indicators | Based on net salary, rubles | Taking into account the accrued bonus, rubles |
| Average hourly tariff rate | 250 (40000 / 20 / | 275 ((40000 + 0,1 *40000) /20 / |
| Processing for 07/15/2019 | 1250 ((250 * 1,5 *2) + (250 * 2 * 1)) | 1375 ((275 * 1,5 *2) + (275 * 2 * 1)) |
| Processing for 07/19/2019 | 1750 ((250 * 1,5 *2) + (250 * 2 * 2)) | 1925 ((275 * 1,5 *2) + (275 * 2 * 2)) |
| The total amount of payroll accrued for processing for the month | 3000 (1250 + 1750) | 3300 (1375 + 1925) |
The Labor Department, based on the decision of the Constitutional Court of the Russian Federation No. 26-P dated June 28, 2018 regarding civilian personnel of military units, explained that in addition to the salary, an incentive and compensation component should be taken in order to avoid financial losses by employees.
However, it is technically impossible to calculate the bonus portion based on the results of an unfinished quarter or year. Based on the above example, the company could not know in July about the presence of a bonus for the quarter, known based on the results of September - the end of the period; a similar approach to bonuses based on the results of the year.
It is advisable to consolidate the conditions, terms and calculation procedure in internal local documents, depriving labor inspectorates of reasoning during inspections.
An example of calculating overtime with summarized recording of working hours
To employee Selivanov M.A. The hourly wage is set at 150 rubles per hour, the organization operates a summarized recording of working time, the accounting period is a quarter. The general working hours for this employee are 40 hours per week. Let's calculate overtime for Selivanov M.A for the 2nd quarter of 2021, if he worked 496 hours in this quarter according to the time sheet.
According to the production calendar, the standard working time for a 40-hour week in the 2nd quarter of 2021 is 488 hours.
According to the results of the quarter, Selivanov worked 496 - 488 = 8 hours of overtime. Of this time, 2 hours are paid at one and a half times, and the remaining 6 hours at double:
Payment for overtime work Selivanova M.A. will amount to 2,250 rubles based on the results of the accounting period - 2 quarters of 2021 with summarized accounting of working hours.
Overtime and working overtime - what's the difference?
If we are talking about payroll, then this overtime and overtime mean the same thing - a person has overtime worked.
The difference is when each type of overtime occurs.
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Overtime hours are counted after the end of the work shift , when the employee continues to remain at the workplace and perform duties. He is recruited on the basis of an order from the manager.
Let's say the company has an 8-hour shift, overtime starts from the 9th hour of work. With a shift work schedule, the difference between the established standards and the actual time worked is considered.
Overtime means going out on a different day, at different hours , instead of another worker.
In all cases, an order from management and the consent of the employee are required. An employee’s decision, on his own initiative, to stay at work or go outside his schedule is not considered overtime and is not paid.
In the Labor Code of the Russian Federation, Article No. 99 spells out the concepts and rules for accounting for overtime work; also, in addition, in Article 152 of the Labor Code of the Russian Federation, the legislation outlines how to count overtime hours and payment for them.
Example of calculating overtime pay
An employee with a standard 40-hour work week is paid 100,000 rubles. In July 2021, in addition to fulfilling the standard working hours, the employee was required to work overtime. Payment for overtime work is made according to the general standards of the Labor Code of the Russian Federation.
Data on overtime work is presented in the table:
| date | Number of hours |
| 13.07.2019 | 2 |
| 16.07.2019 | 3 |
To determine the amount of overtime pay, you need to find the hourly tariff rate in July: 100,000 rubles / 176 hours = 568.18 rubles/hour.
Thus, payment for 07/13/2019:
2 hours x 568.18 rubles/hour x 1.5 = 1,704.54 rubles.
Payment for 07/16/2019:
2 hours x 568.18 rubles/hour x 1.5 + 1 hour x 568.18 rubles/hour x 2 = 2,840.90 rubles.
Therefore, the total amount of the employee’s salary, taking into account overtime hours, in July 2021 will be 104,545.44 rubles (100,000 + 1,704.54 + 2,840.90).
