ELCODE: What salary is indicated in personnel documents when hiring or transferring an employee to a part-time position?

How is payroll calculated for part-time work?

A part-time working schedule can be specified in an employment contract immediately after its conclusion or later by agreement of the parties.
This mode can be applied within a working day or week. The last option is more convenient for both employees and administration, and is more common in practice. Combined schedules are also used, when the working day and week are reduced at the same time. The legislator proposes to calculate wages for employees according to such individual schedules in proportion to the time of work or the volume of work.

Who sets the part-time mode of operation?

Article 93 of the Labor Code of the Russian Federation declares: part-time working hours can be established for an employee if both parties to the employment contract agree with this. If the decision is made after the employee has been registered by the personnel service, it is necessary to draw up an additional agreement.

The regime can be established by a unilateral decision of management (Labor Code of the Russian Federation, Article 74) for the period of reorganization of the company, fundamental changes in the production process and other factors that impede the fulfillment of the provisions of the employment contract. However, the legislator introduces serious restrictions on the unilateral actions of the employer, for example, it obliges employees to warn about changes 2 months before they are introduced.

In practice, it is easier for the head of a company to reach an agreement with his subordinates than to unilaterally change their work schedule.

There is also a direct obligation of the company’s management to provide the opportunity to work part-time (day), if the request is made by:

pregnant worker;
parent (citizen replacing him) of a minor under 14 years of age;
parent (citizen replacing him) of a minor child on disability;
a citizen caring for a sick relative.

What is important for an accountant to remember?

When calculating wages and similar payments to a part-time employee, an accountant must remember a number of key points:

Wages are calculated proportionally (time, volume of work). A reduction in pay, compared to the full regime, always occurs and does not depend on the wage system.
There is no change in the duration of annual leave (Article 93 of the Labor Code of the Russian Federation). Part-time work does not affect length of service.
Calculation of vacation pay, sick pay, and “travel pay” is done according to a standard algorithm: based on average earnings for the previous year.
Partial working hours, agreed upon with the employee, are considered the basic value, the norm, for him. If he is involved in work beyond this norm, it means he is working overtime. Such work is paid accordingly (Labor Code of the Russian Federation, Art. 152, 99). Likewise, when such an employee is involved in work on a weekend or holiday (Labor Code of the Russian Federation, Art. 153, 113).
The minimum wage - the required minimum payment for labor - (Article 133 of the Labor Code of the Russian Federation) is applied in full only if the time is fully worked. Under the regime under consideration, this value decreases proportionally, as set out in Art. 93 Labor Code of the Russian Federation.

Calculation of the average monthly salary for submission to the central labor center

The employee was dismissed due to staff reduction on February 12. The billing period for calculating the average monthly salary at the Employment Center: November, December, January. Days actually worked: November - 11 (according to schedule - 18), December 18 (according to schedule - 23), January - 0 (according to schedule 15) (sick leave). Calculation of average daily earnings: (32832, 0+42045, 75+0)/(11+18+0)*41/2=52930, 82 Working days for January are not taken into account either when calculating average daily earnings or when calculating average monthly earnings.

The employer calculated it as follows : (32832, 0+42045, 75+0)/(11+18+0)*56/3=48197, 17 - the result was a greatly reduced salary.

Is the employer right?

Yes, another question. In December 2013, an employee was awarded a year-end bonus (the bonus is included in the remuneration system) - will this bonus in the amount of 1/12 for November (the month of the billing period) be included in the calculation of average earnings? Financial assistance was accrued to the employee in January 2014 (included in the remuneration system). Will the mat turn on? assistance in the amount of 1/12 in November, December of the billing period?

What to write in an employment contract

Text of Art. 93 of the Labor Code of the Russian Federation does not make it possible to unambiguously determine how to formulate the conditions of a part-time working week in a contract or additional agreement. There is no consensus on this issue today.

Quite often, the personnel service indicates the monthly salary according to the staffing table for a full month, and then makes a note that payment is made in proportion to the time worked, and lists the conditions of the reduced work schedule (days of the week, hours). An employee who wants to determine the actual accrual amount for the month has to do this by calculation.

Note that Art. 57 of the Labor Code of the Russian Federation insists on the need to include the working conditions of a specific employee in the employment contract. Information about his remuneration should also be as specific as possible. Therefore, it is advisable to indicate in the document exactly the remuneration already calculated according to the individual work schedule, in addition, the schedule itself: “Working days - Monday, Wednesday, Friday”, “Working days - Monday, Wednesday, Friday, from 9 to 13 hours " and so on.

The latter position is defended by labor inspectorate officials both in official comments and when applying it in the practice of inspections of organizations. According to the logic of the regulatory authorities, the employee must be paid the amount specified in the employment contract. An employer may find itself in a situation where it is required to pay for a full working month, while the employee has only partially worked that month’s working time.

On a note! The concepts of “part-time” and “reduced” working hours are different. In case of part-time work, wages are calculated proportionally, and in case of reduced work, the employee generally receives the same salary as if he had worked the whole day or week (Article 92 of the Labor Code of the Russian Federation).

What salary is indicated in personnel documents when hiring or transferring an employee to a part-time position?

When working part-time, an employee works part-time, and this must be reflected in documents on employment or transfer to part-time.

Staffing table

When filling out column 4 “Number of staff units” for the corresponding positions, which provide for the maintenance of an incomplete staff unit, taking into account the peculiarities of part-time work in accordance with the current legislation, staff units can be indicated in the appropriate shares, for example 0.25; 0.5; 2.75 (Instructions No. 1, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Salary (official salary) is a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (Part 4 of Article 129 of the Labor Code of the Russian Federation).

In column 5 “Tariff rate (salary)” of the staffing table, the monthly salary is indicated in rubles at the tariff rate (salary) depending on the remuneration system adopted by the organization in accordance with the current legislation of the Russian Federation, collective agreements, employment contracts, agreements and local acts of the organization (Instructions No. 1).

In column 9 “Total per month” of the staffing table, an amount equal to the product of column 4 and column 5 is indicated, which determines the amount of the part-time worker’s salary, taking into account working hours.

For example, in column 4 the number of staff positions is 0.5, in column 5 the salary is 40,000 rubles, in column 9 the amount will be reflected - 20,000 rubles. (RUB 40,000 x 0.5).

Currently, a unified form of staffing is not mandatory.

Employment contract (additional agreement to the employment contract)

The employment contract (additional agreement) must indicate that the employee has been accepted (transferred) to part-time working conditions. The work schedule must indicate that wages are paid in proportion to the time worked. In the employment contract, the salary must be indicated in accordance with the staffing table, that is, in full (Article 57, Labor Code of the Russian Federation).

For example, an employee is given a part-time working schedule - 5 days a week from Monday to Friday, 4 hours a day from 9.00 to 13.00 without a break.

The employee is paid in proportion to the time worked based on a full salary of 40,000 rubles.

See sample in SPS ConsultantPlus Form: Employment contract with the condition of working part-time.

Salary: part-time and combined schedule

Let's consider the situation using conditional examples.

Let the LNA establish a “five-day workday” and an 8-hour shift in the organization. day. The salary of a company accountant is 30 thousand rubles. In September, accountant Mikhailov, by agreement with management, switched to a part-time work week: he works 8 hours a day, but he has 3 working days per week - Monday, Wednesday and Friday.

He worked through September in this mode completely. With a five-day working week in September 2021, 20 rubles. days Of these, Mikhailov worked 12 rubles according to his personal schedule. days Mikhailov’s salary for September was 30,000/20*12=18,000 rubles.

Let Mikhailov work 5 hours a day under the same conditions. The standard working time fund in September 2021 is 160 hours. Mikhailov actually worked according to the schedule of 12*5 = 60 hours. Mikhailov’s salary for September was 30,000/160*60 = 11,250 rubles.

On a note! Wages are calculated similarly for part-time and full-time work, taking into account the latter circumstance.

Wages proportional to the volume of work actually means piecework payment. For example, the order picker is paid 200 rubles for each set order. If it produces 200 such orders per month, then the accrual will be 200*200=40,000 rubles.

Main

Remuneration for a schedule that includes a part-time work week is calculated in proportion to the actual time worked: by day or hour. The normal working time fund is taken into account according to the company's LNA. A part-time working week can be combined with a part-time working day.

Calculation in proportion to the volume of work can also be used and in its meaning means piecework payment.

Average wage for part-time work for calculating unemployment benefits.

Sections - Human Resources Department

Topics - Parental leave (maternity leave) - Dismissal, transfer, liquidation - Miscellaneous issues OK

Sincerely, HR specialist Nadezhda Denisenko.

— Resolution of the Ministry of Labor of the Russian Federation of August 12, 2003 N 62 “On approval of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service authorities”

Consultant's response published 01/19/2014 Legislation may change

Comment

Comments

Calculation example

Example: June 2013, 8 days worked, salary 4,000 rubles. July 2013 - 9 days - 4500 rub. August 2013 - 9 days - 4500 rub.

Average daily earnings = (4000+4500+4500)/(8+9+9)=500 rubles/day

If the company has a 5-day working week, then in June, July and August there were 19.23 and 22 working days, respectively. That is, the average monthly number of working days = (19+23+22)/3=21.333 days

Therefore, the average salary for calculating unemployment benefits = 500 * 21,333 = approximately 10,666 rubles.

Sincerely, HR specialist Nadezhda Denisenko.

Calculation of the average monthly salary for submission to the central labor center

The employee was dismissed due to staff reduction on February 12. The billing period for calculating the average monthly salary at the Employment Center: November, December, January. Days actually worked: November - 11 (according to schedule - 18), December 18 (according to schedule - 23), January - 0 (according to schedule 15) (sick leave). Calculation of average daily earnings: (32832.0+42045.75+0)/(11+18+0)*41/2=52930.82 Working days for January are not taken into account either when calculating average daily earnings or when calculating average monthly earnings.

The employer calculated it as follows: (32832.0+42045.75+0)/(11+18+0)*56/3=48197.17 - the result was a greatly reduced salary.

Is the employer right?

Calculation of the average monthly salary for submission to the central labor center

The employee was dismissed due to staff reduction on February 12. The billing period for calculating the average monthly salary at the Employment Center: November, December, January. Days actually worked: November - 11 (according to schedule - 18), December 18 (according to schedule - 23), January - 0 (according to schedule 15) (sick leave). Calculation of average daily earnings: (32832.0+42045.75+0)/(11+18+0)*41/2=52930.82 Working days for January are not taken into account either when calculating average daily earnings or when calculating average monthly earnings.

The employer calculated it as follows: (32832.0+42045.75+0)/(11+18+0)*56/3=48197.17 - the result was a greatly reduced salary.

Is the employer right?

Detkino is an information and trading portal. Forums, chats, joint purchases and online stores. Age limit 18+

Electronic periodical Detkino. Registered by Roskomnadzor on September 08, 2011. Certificate of registration of the mass media El No. FS77-46460. Advertisers are responsible for the content of advertising materials. The administration is not responsible for messages left by site visitors. Please remember that you should consult your physician with any questions regarding your health. When using information, a link to the site is required.

Calculation of average earnings for part-time employment - example

Let's assume that an employee's salary is 38,000 rubles. per month. A specialist is employed at 0.5 times the rate, that is, he receives 19,000 rubles per month. In July he was on a business trip from July 6 to July 8. During this period, his earnings are accrued at an average rate. Number of days actually worked = 248 days. Let's calculate the SDZ:

Amount of income for July 2019-June 2021 = 19,000 rubles. x 12 months = 228,000 rub.
SDZ = 228,000 / 248 = 919.35 rubles.
Earnings during a business trip = 919.35 rubles. x 3 days = 2758.05 rub.

An example of calculating average earnings for part-time work

After all, if this fact is made public, the culprit will face a fine of up to 50 thousand, or the closure of the organization for a period of 90 days. Rating 5 Frequently Asked Questions on Pay Question No. 1. How long is the working time for part-time work? No more than 40 hours per week. Question No. 2. Is an employee entitled to vacation when working part-time? Yes, the employee is entitled to all the rights and benefits of other employees. Question No. 3. How do you hire a part-time employee? By order of the manager, which is drawn up on the basis of a concluded employment contract. Question No. 4. What entry is made in the work book when working part-time? Standard, without notes about part-time work. Question No. 5.

Definition of part-time work

Part-time work is a reduced amount of time that an employee is willing to spend on performing his or her job duties.

The practice of part-time work exists in many companies, but it is not available to all employees, but only to people belonging to the following categories of citizens:

employees on maternity leave and those wishing to leave it early;
workers with disabilities and health problems;
workers who combine work in several places at once;
workers who are faced with difficult life circumstances that require a reduction in working hours;
employees who wish to change working conditions if they have a positive labor reputation or long experience and length of service.

Obviously, to shorten the working day or week, you need at least a good reason. It is also worth considering that the maximum period of stay for a part-time employee should not officially exceed six months.

The decision to transfer an employee belonging to any of these categories to part-time work must be approved by both the employee and the employer. For example, an employee can work four or three days a week instead of the required five, or he can work six hours instead of eight according to the general rules of the Labor Code of the Russian Federation.

Only all this must be officially agreed upon with management and established in accordance with official regulations. In this case, the wage rate is cut and calculated based on the amount of salary, bonuses and other social benefits to the employee. Please note that a part-time employee has the same rights and benefits as other full-time employees. He is also provided with vacation within the period established by the employment contract and taking into account all vacation payments. An entry in the work book about part-time work is not provided: in this case, there is no need to put any notes in the document.

We will tell you in more detail about how to calculate wages for an employee who has decided to switch to part-time work.

Payroll calculation for part-time work

According to Part 5 of Article 74 of the Labor Code, the employer has the right to establish a part-time working regime in the event that a change in organizational or technological working conditions can lead to mass layoffs of workers. However, in this case, this is the working hours of employees, and not the work schedule of the enterprise. In accordance with Art. 100 of the Labor Code of the Russian Federation in our country there is either a five-day or a six-day working week.

At the same time, a five-day work week includes two days off, and a six-day week means one day off. A special type of working week is a week with days off on a rotating schedule.

We provide and pay for leave for part-time work

Absolutely any employee can be transferred to work under the condition of a part-time work schedule based on his personal desire and an agreement signed by him and the employer. But it is worth noting that the maximum amount of part-time working time cannot, in essence, exceed six months. How to calculate salary for a full-time worker can be read in this article, and here you will find an example of salary calculation.

Below we will figure out how to calculate wages for part-time or part-time work. According to the norms of the Labor Code of the Russian Federation, if an employee performs his labor function under the condition of part-time work (part-time or week), then wages must be accrued in proportion to the time of work. In this case, the minimum wage must be changed in accordance with the quantitative indicator of working hours.

With the modern rhythm of life, it is not always convenient for an employee to devote the whole day to work, and to pay the head of the company a full salary. In this regard, the concept of “part-time work” has already become firmly established in our lives. The employee, during the allotted time, will try to demonstrate his maximum abilities and output in order to go home sooner, and the director will be able to save a lot, since payment is made for a specific period worked.

We’ll tell you about calculating wages for part-time work, and give examples with amounts and postings. The concept of part-time work Part-time work is a type of employment in which the employee’s working hours are reduced, simultaneously with a decrease in wages.

Calculation of the average monthly salary for submission to the central labor center

The employer calculated it as follows : (32832, 0+42045, 75+0)/(11+18+0)*56/3=48197, 17 - the result was a greatly reduced salary.

Is the employer right?

Detkino is an information and trading portal. Forums, chats, joint purchases and online stores. Age limit 18+

Electronic periodical Detkino. Registered by Roskomnadzor on September 08, 2011. Certificate of registration of the mass media El No. FS77-46460.

Advertisers are responsible for the content of advertising materials. The administration is not responsible for messages left by site visitors. Please remember that you should consult your physician with any questions regarding your health.

When using information, a link to the site is required.

Read on the Russia-Ukraine website:

Deduction from the Employee for Moral Damage
Automotive Technical Expertise in case of an accident regarding the Degree of Culpability
Law on the Protection of Consumer Rights Returning a Phone after Another Breakdown
Regulations of the Institution for Working with Personal Data
What Documents Should the Service Center Provide in Case of Repair Refusal?

Attention!

Due to recent changes in legislation, the legal information in this article may be out of date! Our lawyer can advise you free of charge - write your question in the form below.

An example of calculating average earnings for part-time work

How to determine the average daily earnings of an employee who is assigned part-time work? To do this, you need to divide the salary actually accrued for the billing period by the number of working days according to the calendar of a 5-day or 6-day working week corresponding to the time worked during this period (clause 11 of the Regulations). The choice of the number of working days into which the accrued salary should be divided depends on what schedule the organization operates on and how these days are formatted. EXAMPLE 1 Employee of Alpha LLC I.I. Ivanov is given a four-day part-time working week (on Fridays the organization does not work; the working hours were changed according to one of the conditions provided for in Article 73 of the Labor Code of the Russian Federation).

I.I. Ivanov, who was notified of the change in regime in accordance with the established procedure two months in advance, decided to continue working.

Next, the calculation is carried out according to the formula: 25,000 / 21 * 14 = 16,666.67 rubles - wages for the period from November 11 to November 30. The rate of A.A. Kovalev is ½, respectively, the amount of payment will be: Salary for November = 16,666.67 * 0.5 = 8,333.34 rubles Under piecework conditions, the calculation is much simpler. It is enough to know the amount of payment per unit of production and the quantity of goods sold.

Minimum amount of payments According to Article 133 of the Labor Code, if an employee has fully worked the time established by the employment agreement, the amount of payment for his work should not be lower than the minimum wage (minimum wage). For example, in 2021 this figure in Moscow is 17,561 rubles. Under working conditions at a rate of ½, wages cannot be less than 8,780.50 rubles, that is, in proportion to the established minimum: Salary = 17,561 * 0.5 = 8,780.50 rubles Calculation example No. 2.

By Decree of the State Committee for Labor of the USSR, the Presidium of the All-Russian Central Council of Trade Unions dated October 25, 1974 No. 298/P-22 in relation to the position (profession) of an employee there is an entry “permanently employed” or “permanently working” - days on which the employee was actually employed in hazardous conditions full time;

Formula for calculating the “average” for part-time work

When calculating the average daily salary, two main formulas are used - one for calculating vacation pay and compensation for unused vacation, the second for other cases. For part-time workers, the calculation procedure is no different from that used for full-time employees.

For vacation pay

Provided that the billing period has been worked out in full and there are no excluded days in it, the following formula is used for vacation pay (clause Resolution No. 922):

Average daily earnings = Amount of earnings for 12 months of the billing period / (12 months x 29.3),
where 29.3 is the average monthly number of days (Article 139 of the Labor Code of the Russian Federation).

When a shorter period is taken for calculation, the salary for the corresponding number of months of the calculation period is taken, and instead of 12 months. divided by the selected number of months.

If any of the months is not fully worked, then the number of days in it is determined by dividing 29.3 by the calendar number of days of the month and multiplying the resulting number by the number of days actually worked in the month.

To calculate vacation pay, it is enough to multiply the average daily earnings by the number of vacation days.

For vacation in working days, the average value is determined by dividing earnings by the number of working days in a 6-day working week (clause 11 of Resolution No. 922).

Example 1

Engineer Selivanov was hired at Vesna LLC at a 0.5 rate, working 4 hours a day with a five-day work week. The salary of a full-time engineer is 40,000 rubles. In July 2021, Selivanov is going on vacation for 28 days. In the billing period, from July 2021 to May 2020, he received a salary of 20,000 rubles. for each month (salary 40,000 x 0.5 rate). Since in June 2021 the employee was sick for 7 days, the amount of June earnings was less - 15,000 rubles.
Benefits accrued on sick leave are not included in the calculation of the average. Considering that there are 30 calendar days in June, and the time worked by Selivanov accounts for 23 calendar days of June (7 were missed due to illness), the average daily earnings for vacation pay were calculated as follows:
(20,000 rub. x 11 months + 15,000 rub.) / (29.3 x 11 months + 29.3 / 30 days x 23 days) = 681.63 rub.
The amount of Selivanov’s vacation pay was:
RUB 681.63 x 28 days = 19085.64 rub.

Read more about calculating vacation pay for part-time work in our article.

For other cases

Average earnings for other cases are calculated using a different formula. For example, this value is used when paying:

business trips;
period of advanced training;
donor days;
additional days off to care for a disabled child;
days of mandatory medical examination or medical examination;
provided breaks for feeding the child;
periods of performing public duties (participation in military training, serving as a jury in court, etc.).

To calculate the “average” for part-time work, it is enough to divide the amount accrued for the billing period by the number of days worked in the billing period.

Calculation of average daily earnings for part-time work

Upon dismissal from an enterprise, a certificate “On the average wage for calculating unemployment benefits” is issued, calculated in accordance with Resolution of the Ministry of Labor of the Russian Federation No. 62 of August 12, 2003. The calculation of the average daily wage for a part-time working week is not clear. “When an employee is assigned part-time work, the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period.” I believe that in this case, the time worked (in hours) per month is converted to working days by dividing the hours worked by the duration of the work shift established at the enterprise. Then the actual accrued wages for the time worked are divided not by the actual days worked, but by the transferred days. Is it so? Next, the average daily wage is multiplied by the number of working days according to the enterprise’s work schedule. How to correctly calculate the average salary when: a) an employee has a part-time working week under the normal work schedule of the enterprise; b) the employee’s part-time work week and the enterprise’s part-time work schedule? Is there a work schedule for an enterprise other than a five- or six-day workweek (government)? Maybe only employees have part-time work? Art. 91, 112 Labor Code of the Russian Federation. All life support services are working: heat is generated, compressed air is supplied, electricity is supplied. energy, water, sewerage discharges, transport, a canteen, partially workshops, security, administration, etc. are working.

The procedure for calculating average wages for calculating unemployment benefits is regulated by Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62 “On approval of the Procedure for calculating average wages for determining the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the authorities employment services."

In accordance with paragraph 7 of this Resolution, the average employee’s earnings are determined by multiplying the average daily earnings by the average monthly number of working days in the billing period (depending on the established length of the working week in the organization). Average daily earnings are calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period. When an employee is assigned part-time working time (part-time working week, part-time work), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period.

The law does not provide for any other procedure for calculating the average salary for calculating unemployment benefits. It also follows from this Resolution that the form for calculating average daily earnings does not depend on the part-time working mode (part-time, part-time work week, part-time with part-time work week). According to Part 5 of Article 74 of the Labor Code, the employer has the right to establish a part-time working regime in the event that a change in organizational or technological working conditions can lead to mass layoffs of workers. However, in this case, this is the working hours of employees, and not the work schedule of the enterprise.

In accordance with Art. 100 of the Labor Code of the Russian Federation in our country there is either a five-day or a six-day working week. At the same time, a five-day work week includes two days off, and a six-day week means one day off. A special type of working week is a week with days off on a rotating schedule. The type of working week, the start and end time of daily work, the time and duration of breaks, the number of shifts per day, and other issues of working hours are established by a collective agreement or labor regulations in force for the employer, territorial, regional, industry collective agreements, agreements, and for employees whose working hours differ from the general rules (in force for a given employer) are also subject to an employment contract.

General Audit Department on the issue of calculating average earnings for part-time work

Answer In the case under consideration, the employee works on a part-time basis. In this regard, first of all, we consider it necessary to note the following.

According to Article 93 of the Labor Code of the Russian Federation, by agreement between the employee and the employer, a part-time working day (shift) or a part-time working week can be established both upon hiring and subsequently. The employer is obliged to establish a part-time working day (shift) or part-time working week at the request of a pregnant woman, one of the parents (guardian, trustee) with a child under the age of fourteen years (a disabled child under the age of eighteen years), as well as a person carrying out caring for a sick family member in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation.

When working part-time, the employee is paid in proportion to the time he worked or depending on the amount of work he performed.

Part-time work does not entail for employees any restrictions on the duration of annual basic paid leave, calculation of length of service and other labor rights.

Thus, part-time work is the length of working hours agreed upon by the parties

. In this regard, in our opinion, part-time work does not mean that the employee does not work the required hours.

That is, if an employee has a working day of 4 hours, and he works these 4 hours, the day is considered to have been worked in full.

If an employee is assigned a working day of 4 hours, but he works only 3 hours, the day is considered not fully worked and is paid in proportion to the time worked (i.e., only 3 hours are subject to payment).

Taking into account the above, if the employee fully worked the part-time working hours assigned to him, then, accordingly, this time will be considered worked in full

Considering the above, let's consider calculating the average earnings for a part-time employee.

In accordance with Article 139 of the Labor Code of the Russian Federation, for all cases of determining the amount of average wages (average earnings) provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation is established.

Yes, in general

,
the average daily earnings for vacation pay and time spent on a business trip
are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).

The specifics of the procedure for calculating average wages established by Article 139 of the Labor Code of the Russian Federation are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Currently, there is a Regulation on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

According to paragraph 4 of Resolution No. 922, calculation of the average employee’s earnings

regardless of his mode of work,
it is carried out on the basis of the wages actually accrued to him and the time actually worked by him for the 12 calendar months
preceding
the period during which the employee retains his average wage
. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

At the same time, according to subparagraph “a” of paragraph 5 of Resolution No. 914, when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time

,
if the employee maintained average earnings in accordance with the legislation of the Russian Federation
, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation.

When determining average earnings for vacation pay, as well as payment for time spent on a business trip, the average daily earnings

The average employee’s earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment

(clause 9 of Resolution No. 922).

Thus, to determine the amount of average earnings paid to pay for vacations and time spent on business trips, the average daily earnings are calculated.

Average daily earnings are calculated in the following order.

Average daily earnings for vacation pay provided in calendar days are calculated

by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3) [1] (clause 10 of Resolution No. 922).

In turn, the average daily wage to pay for the time spent on a business trip is calculated

by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of Resolution No. 922, by the number of days actually worked during this period (paragraph 9 of Resolution No. 922).

The above order is general

and is used to calculate average daily earnings, including for the purpose of paying vacations and paying for time spent on business trips.

At the same time, paragraph 12 of Resolution No. 922 establishes that when working part-time, the average daily earnings to pay for vacations

calculated in accordance with paragraphs 10 and 11 of Decree No. 922.

As stated above, according to paragraph 10 of Resolution No. 922, the average daily wage for payment of vacations granted in calendar days and payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

In accordance with paragraph 11 of Resolution No. 922, the average daily wage for paying for vacations provided in working days is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

Resolution No. 922 does not provide for other special provisions for calculating average earnings for an employee working part-time.

Accordingly, taking into account the above, in our opinion, the calculation of average earnings for a part-time employee is calculated in the following order

- to pay for vacations

calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3);

- to pay for time spent on a business trip

is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of Resolution No. 922, by the number of days actually worked during this period.

Regarding the accounting of paid bonuses when calculating average earnings, we note the following.

According to paragraph 2 of Resolution No. 922, to calculate average earnings, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments. Such payments include, among other things, bonuses and remunerations provided for by the remuneration system.

In accordance with paragraph 15 of Resolution No. 922, when determining average earnings, bonuses and remunerations are taken into account in the following order:

—monthly bonuses and rewards

- actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

—bonuses and rewards for a period of work exceeding one month

, - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period ;

—remuneration based on the results of work for the year, one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year

, accrued for the calendar year preceding the event, regardless of the time the remuneration was accrued.

If the time falling within the billing period is not fully worked or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actual hours worked. time in the billing period (monthly, quarterly, etc.)

If an employee has worked an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by this paragraph.

Thus, bonuses, including annual ones, are taken into account when calculating average earnings, depending on whether they are accrued in proportion to the time worked or not.

That is, if the bonus was accrued without taking into account the time worked, and also during the billing period the employee went on vacation or went on business trips, it is taken into account in calculating average earnings in proportion to the time worked

If the bonus is accrued for the time actually worked, then it is taken into account in full in the manner established by paragraph 15 of Resolution No. 922

It should be noted that in practice, in order to avoid disputes with regulatory authorities, it is customary to indicate in the order for the payment of bonuses that bonuses are accrued for the actual time worked

[1] If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of Resolution No. 922, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days ( 29.3), multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.3) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

Answers to the most interesting questions on our telegram channel knk_audit
Back to section