Overtime work: nuances of engaging in it and paying for it

Quite often, management invites employees to stay longer at work in order to fulfill the plan. This is called overtime. In general, this practice does not contradict current legislative norms and the Labor Code. However, there are a number of nuances here. For example, in most cases, overtime work is possible only with the consent of the employee. Moreover, there are categories of citizens who cannot be involved in such activities.

Overtime work is usually compensated financially, but always at an increased rate. Given the existing difficulties, this issue requires detailed and comprehensive consideration.

Involvement in work beyond established standards

First, let's look at the definition of overtime work itself. So, this term should be understood as work that an employee performs on the initiative of the employer in excess of the required working hours established by the length of the working day. This is exactly the wording given by Article 99 of the Labor Code of the Russian Federation.

Now let’s try to understand the basic principles of attracting employees to additional employment.

Who is entitled to compensation?

In general, any person involved in such activities can count on compensation for hours worked in excess of the required standard hours. At the same time, the legislator clearly establishes the nominal number of man-hours for such processing. In particular, overtime work is allowed no more than 4 hours for two days in a row.
With a total calculation of such time - no more than 120 hours annually. However, the length of the working day varies among employees, and this fact must be taken into account when calculating time worked. It looks like this:

Standard working hours are 40 hours per week;
For persons under the age of majority - 24-35 hours per week, depending on age;
For disabled people of groups 1-2 - no more than 35 hours;
Health workers, teachers working in the Far North - 36 hours.

It follows that any work performed in excess of the established standards is considered overtime and is paid according to the established tariffs.

Who cannot count on compensation

If you follow the letter of the law, one of the mandatory conditions for overtime work is the initiative of the employer. In particular, the employer may ask the employee to work extra, or involve him in work in case of emergency situations, for example, to eliminate an accident. At the same time, the law does not prohibit an employee from remaining at his workplace beyond the prescribed hours on his personal initiative.

However, in this case, the employer is not obliged to pay overtime hours, although he may somehow encourage a conscientious employee.

Who should not be left overtime?

Firstly, it is unacceptable for any employee to work overtime if the overtime limit has been reached. For example, if for 2 days in a row a person worked 4 hours overtime, it will no longer be possible to involve him in such work on the third day. However, many employers ignore this requirement. In such situations, the employee’s rights are violated, which gives him the right to appeal to the labor inspectorate with a complaint.

Read also: What to do if you transferred money to the wrong card

Secondly, the law clearly defines the categories of citizens who cannot be used overtime under any circumstances. These include:

Minors;
Pregnant;
Single parents with dependent children under 5 years of age;
Parents raising a disabled child.

Citizens caring for disabled relatives can stay overtime, but only on condition that they voluntarily express their consent.

Calculation of overtime - instructions

For an employer, settlements with staff are the most important and responsible work moment. For errors in such calculations, he will be held accountable by the employee himself, the labor inspectorate, social insurance, and tax authorities. Let's figure out what constitutes overtime work, how to involve an employee in such work, how to calculate overtime hours and, of course, how to calculate payment for them.

What work is considered overtime?

According to Article 99 of the Labor Code of the Russian Federation, work is recognized as overtime if two conditions are met:

the initiative for delays at the workplace comes from the employer;
The employee’s work goes beyond the normal working hours - daily work day or shift.

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:

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).

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.

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:

In total, the employee was credited 759.85 + 227.95 = 987.80 rubles in September 2021. for working overtime.

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:

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 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.

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.

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.

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.

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.

Source: https://ppt.ru/news/137153

Do employees need consent to work overtime?

Work exceeding approved standards at the initiative of the employer and with the consent of the employee is possible in the following situations:

It is necessary to complete a set of activities that could not be completed during the work shift. This usually applies to cases where unfinished work may result in damage to company property, damage commercial interests, or cause harm to the health and lives of people.
Carrying out repair work. For example, if a faulty conveyor or assembly line causes a disruption in the entire enterprise.
With continuous work. For example, if the line cannot be stopped and the shift worker does not show up for work. In this case, the boss cannot leave the employee for the second shift, but he has time to find a replacement.

Involvement in additional work without the employee’s consent is possible in cases where we are talking about emergency and unforeseen situations that can lead to serious consequences. For example:

Prevention of industrial accidents;
Elimination of failures of systems responsible for people’s life support: lighting, centralized water supply, traffic;
Elimination of emergency consequences - flood, man-made disaster, fire, etc.

Who should not be required to work overtime?

According to the provisions of the Labor Code of the Russian Federation, certain categories of employees cannot be involved in overtime work:

pregnant women (Article 99);
minor citizens (under 18 years of age);
certain categories of employees (Article 268, the list is prescribed by the Decree of the Russian Government in 2007, N252);
Art. 348.8, part 3 of the Labor Code of the Russian Federation: athletes, if the provision on not involving this category is spelled out in the collective regulations, in local acts;
employees of the enterprise, if a student agreement is in force (Article 203, Part 3);
other workers whose restrictions are usually prescribed by medical requirements: for example, drivers due to health conditions.

How is overtime calculated?

According to the established rules, the first two hours worked overtime are compensated at one and a half times the rate, the rest - at double rate.
Here it is necessary to clarify that these are minimum standards. An employer may, on his own initiative, increase overtime pay, but paying compensation below the established rates will be considered illegal. To calculate overtime pay, it is necessary to determine the employee's wage rate per hour. To do this, the monthly salary is divided by the number of hours worked.

Special procedure for recruitment

The employee's consent in writing.
There are no contraindications to overtime work due to medical requirements.
Informing employees that they have the right to refuse an offer made by the employer regarding overtime work (Article 99, Part 5, 259, 264):

single mothers or fathers with children under 5 years of age;
persons with disabilities;
employees raising children with disabilities, caring for family members for medical reasons;
women with children under 3 years of age, guardians of children under 18 years of age.

Example

Ivanov works as a mechanic and receives a salary according to the staffing table of 50,000 rubles. He worked 168 hours per month. To calculate the hourly wage, you need 50,000:168. As a result, Ivanov’s hourly salary for the billing period is 297 rubles.

Considering that the first 2 hours worked overtime are paid at one and a half times the rate, the following formula is applied: 297 * 1.5 * 2 = 891 rubles.

Ivanov will receive this amount for the first two hours of overtime.

All subsequent hours worked in excess of the norm will be paid at double the rate - 594 rubles / hour.

Overtime pay for cumulative accounting

To understand this issue, you should adhere to clause 5.5 of the Recommendations on the use of flexible working time regimes in enterprises, institutions and organizations of sectors of the national economy, approved by Resolution of the USSR State Committee for Labor No. 162, All-Union Central Council of Trade Unions No. 12-55 of 05/30/1985. These Recommendations are valid to the extent that they do not contradict the Labor Code of the Russian Federation (Article 423 of the Labor Code of the Russian Federation, decision of the Supreme Court of the Russian Federation dated October 15, 2012 No. AKPI12-1068).

This is also important to know:
Pre-holiday day for part-time work: duration of working hours and payment procedure

In accordance with the document, it is necessary to determine the number of working days in the accounting period and pay for the first two hours, falling on average on each working day of the accounting period, in no less than one and a half times the amount, and for the following hours - in no less than double the amount.

When recording working time in aggregate, overtime hours are calculated at the end of the selected accounting period (month, quarter, half-year, year). At the same time, on some days an employee may work more, on others – less, the main thing is that during the accounting period he works the established norm of hours. Exceeding this norm is considered overtime.

Important! The time when an employee was absent from work for a valid reason (for example, sick or on vacation) is excluded from his standard working hours.

Principles for calculating surcharges

As mentioned above, the minimum overtime rate is:

The first 2 hours are paid time and a half;
Subsequent time - double compensation.

It is from these coefficients that you need to start when calculating wages. In this case, the employer can set his own rate, securing it in a separate regulatory act for the enterprise, and certifying the document with a personal signature.

Situations where overtime work occurs on holidays or weekends deserve special attention. In this case, the employee’s work is regarded as work on a day off, and is paid in accordance with the established tariff, regardless of the length of time.

Important! According to current legislation, when calculating overtime, days falling on official weekends and national holidays are excluded.

Online calculator for calculating overtime working hours online

Processing time calculator

Not a day without instructions × Not a day without instructions

The online overtime calculator is a free assistant that will calculate the time worked overtime. This is necessary to calculate earnings for overtime. Source: Editorial Board of “Gosuchetnik” Actual hours worked hours minutes Number of hours in accordance with the normal schedule hours minutes Time worked on weekends and holidays hours minutes To find out how much the employee worked, you need to enter the following information into the calculator: Step 1.

Online overtime calculator

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.

An example of calculating overtime with summarized recording of working hours For 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 M.A. Selivanov for the 2nd quarter of 2016, if he worked 496 hours in this quarter according to the time sheet.

Calculation of working time overtime with salary

Despite the fact that excess work is initiated by the manager, the law does not provide for the issuance of a special order in this regard; it is only important to obtain the written consent of the employee.

Although in the event of abnormal or emergency situations, the consent of the personnel is not required. The basis for calculating overtime and subsequent payment is the working time sheet.

Overtime hours are entered in it, coding with the code “C” or “04”. Legislators have established the maximum permissible

Time calculator

You are here » » is designed to perform various time calculations and has several functions:

indication of the user's current time,
calculation of the time interval between two given points,
converting time from one unit to another (seconds, minutes, hours, days, HH:MM:SS).

will help you determine the remaining time at a given moment.

For example, by setting the end time of the working day, you can find out exactly how long you still have to work today.

Or, for example, how much time is left for sleep. To do this, simply enter the time for which you set your alarm and the current time. But, besides comical ways to use the time calculator, it can also be used for real purposes.

How to correctly calculate employee working hours?

The formulation of working hours includes a certain length of time during which work is performed by an employee, in accordance with the employment contract and regulatory documents.

1 Rules for calculating working hours
3.1 Principles of calculating wages using time sheets
1.1 How to calculate the standard working hours in 2020?
3 Payroll calculation with summarized recording of working hours
3.2 Online calculator for HR specialists
3.3 Similar
3.3 Similar
2.1 Time sheet and use of working time
2 How to calculate working hours when working every three days?
3.2 Online calculator for HR specialists

Online overtime calculator

— — In September 2021, he was involved in overtime work for 4 hours.

September 2 after the day shift, and for 2 hours.

September 5 after a 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.

Tip 1: How to calculate wages for overtime

November 2, 2011 Author KakSimply! According to Article 91 of the Labor Code of the Russian Federation, the number of working hours per week cannot be more than established by law, that is, 40. All hours worked in excess of this norm are considered overtime and are subject to double payment, unless the employee has expressed a desire to receive additional days recreation.

How to calculate wages for one day Question “How to find a job in the IT field without specialized education” - 3 answers You will need

Recycling hours

How to register for processing

Total accounting of working time - calculation examples

> > Tax-tax August 21, 2021 Summary recording of working time (the exact term in the Labor Code is “summary recording of working time”) is used in cases where, due to objective reasons, the normal length of the working week is not observed, for example, during shift work. The nuances of calculating time worked and the principles of calculating wages when using summarized accounting are discussed in the article. The legislator normalizes the duration of an employee’s work.

The main criteria are (1) the amount of working time for (2) the established time interval.

The Labor Code generally defines the normal duration of work, which is also the maximum, as a 40-hour work week (Article 90). The employer is obliged to take into account the working time of employees personally, separately recording the actually worked hours of each person in the time sheet.

An example of correct calculation of working hours

Before calculating the standard working time, you need to decide on the billing period. The most difficult thing is to calculate for the year, since you need to take into account all public holidays and weekend transfers. And if employees work on a shift schedule, then in addition to the norm, the number of overtime hours must be determined.

Information on working hours is contained in Article 91 of the Labor Code of the Russian Federation.

This period refers to the period of time when a person performs labor functions.

By law, the standard duration of this time is 40 hours per week. In practice, such a standard working time is rarely used. Firstly, in many enterprises the production process cannot be stopped, so the work schedule there is shifting.

Secondly, some categories of employees cannot work for such an amount of time, since by law they are entitled to a reduction in labor standards.

Source: https://ozpp-krd.ru/onlajn-kalkuljator-rascheta-pererabotki-rabochego-vremeni-onlajn-60861/

Rules for registering overtime hours

Some employers make the mistake of including a clause regarding the employee's ability to work overtime in the collective agreement.
This approach directly contradicts the provisions of labor legislation. Read also: Refusal of warranty repairs

According to established standards, each case of such employment is processed individually; there can be no generalization here. At the same time, the law does not oblige the employer to issue a separate order for the enterprise for each fact of employee overtime. Although there must be a legal basis for engaging in labor beyond established standards. For example, the head of a structural unit must prepare a memo to the director, which sets out the reasons for attracting a certain employee to work overtime. This may be the need to complete work or the absence of a shift worker during continuous production. This right can be assigned to department heads by a clause in the job description.

The second mandatory point is the employee’s written consent to stay overtime. The only exception to this rule is emergency situations provided for in paragraph 3 of Article 99 of the Labor Code of the Russian Federation. Moreover, if citizens of preferential categories are involved in overtime work, they must be warned about the possibility of refusing to perform such work. You can notify the employee orally or in writing.

In the time sheet, excess employment of personnel is indicated by the digital code 04 or the letter “C”. In this case, the document usually provides two columns for standard and overtime time.

Overtime work without the employee's consent

Art. 88, part 3 establishes that in extreme cases an employee is required to work overtime:

Prevention of accidents, disasters, elimination of their consequences.
Elimination of the consequences of an accident at the enterprise.
Elimination of circumstances under which engineering systems, transport, and communications stopped working.
Martial law has been introduced throughout the country, cases that threaten the life and health of people (fires, tornadoes, floods, etc.).

What does overtime mean? These are a person’s working hours, which are summed up when he is at his place of work after the end of the day or shift.

REFERENCE: in these situations, the consent of the trade union body is not required. Refusal to perform work entails drawing up a special act. The employee is subject to disciplinary liability.

Options for receiving compensation

If an employee stays overtime, company management can compensate for this time in two ways. The first is a cash payment in one and a half or double amounts.
The second is the provision of additional days of rest. Here it is necessary to clarify that in this case, overtime work is still paid, but based on the amount of a single hourly earnings. The duration of the days off provided cannot be less than the time spent on overtime work. The procedure for compensation is achieved by mutual agreement. For example, an employer cannot refuse to accrue cash payments for overtime work, at its discretion replacing financial compensation with additional days off. Moreover, such rest days are necessarily reflected in the working time sheet and are not taken into account when calculating wages.

Payment order

De jure, financial compensation for overtime work is not compensation in its pure form.
This is a component of wages, so employees receive money for overtime on payday, along with salary, bonus payments and other monetary incentives. Currently, wages at enterprises are paid at least 2 times a month; the employer decides which of these parts includes payment for overtime hours. It should be noted that management may refuse to pay overtime. The reasons for this may be the following:

The employee stayed late at work on his own initiative;
The employee agreed to be provided with additional rest time;
The work was carried out on a day off;
The employee agreed to work overtime, but without completing the assigned tasks, he left the enterprise without permission.