In almost any organization there may be a need to call employees to work on a weekend or holiday. Typically, this situation is associated with high urgency, and the personnel department is notified of changes in the schedule only the day before, when there is no time left to prepare the accompanying documentation. As you know, the forms of documents for carrying out work on a day off are not unified, so it makes sense to develop appropriate templates in advance - taking into account all the nuances of labor legislation.
According to Art. 111 of the Labor Code of the Russian Federation, days off must be provided to all employees. Sunday is considered a general day off. With a five-day work week, employees are entitled to two days off - usually Saturday and Sunday. The list of non-working holidays is established by Article 112 of the Labor Code of the Russian Federation, there are 12 of them per year: January 1, 2, 3, 4, 5 and 7, February 23, March 8, May 1 and 9, June 12, November 4. In accordance with Art. 113 of the Labor Code of the Russian Federation, work on weekends and holidays is prohibited. To solve unforeseen production problems, employees can be involved in work on such days, but only with their consent. However, part 3 of Art. 113 of the Labor Code of the Russian Federation establishes cases when employees are required to perform their job duties on weekends and holidays, and their consent is not required. Such situations include:
- preventing a catastrophe, industrial accident or eliminating their consequences, as well as the consequences of a natural disaster;
- prevention of accidents, as well as destruction or damage to the employer’s property;
- performing work the need for which is due to the introduction of a state of emergency or martial law.
It should also be taken into account that the involvement of disabled people and women with children under 3 years of age in additional work on a weekend or holiday is possible if such activity is not prohibited for them due to health reasons (prohibition, according to Part 7 of Article 113 of the Labor Code of the Russian Federation, must be confirmed by a medical report). Such employees should be informed, against signature, of their right to refuse to work on a day off or a non-working holiday.
The Labor Code of the Russian Federation defines categories of employees who are strictly prohibited from being employed on weekends and non-working holidays:
- persons under 18 years of age, with the exception of creative workers in the media, cinematography organizations, as well as television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and performance of works (Article 268 of the Labor Code of the Russian Federation );
- athletes under the age of 18 (part 3 of article 348.8 of the Labor Code of the Russian Federation);
- pregnant women (Part 1 of Article 259 of the Labor Code of the Russian Federation).
In accordance with Part 2 of Art. 113 of the Labor Code of the Russian Federation, an employee’s consent to work on a weekend or holiday must be in writing; a verbal agreement alone is not enough. The need for work must be justified - for this, a corresponding memo is sent to the head of the organization. As a rule, it is compiled by the head of the department. The memo must indicate the name of the work, the date and time of its implementation, as well as the employee who is involved in it (Appendix 1).
Based on the memo, the HR department prepares a written notice for the employee, which explains the type of work, the time of its completion and the reasons for its need (Appendix 2). It is worth including in the notice information about the employee’s rights, indicating possible options for compensation for working on a day off. Disabled people and women with children under 3 years of age must be notified, against signature, of the right to refuse to work on weekends and non-working holidays (Part 7 of Article 113 of the Labor Code of the Russian Federation).
According to Art. 153 of the Labor Code of the Russian Federation, work on a day off must be paid at least double the amount. Please note: if earnings are accrued to employees on a piece-rate basis or based on daily and hourly tariff rates, in each case the prices will need to be increased by at least 2 times. But employees receiving a salary should be paid for work on a day off in the amount of at least a single daily or hourly rate in addition to the salary, taking into account that the work was carried out within the monthly working hours. If the monthly norm is exceeded, payment is calculated in the amount of at least double the daily or hourly rate per day or hour of work in excess of the salary.
Working time standards are regulated by Article 91 of the Labor Code of the Russian Federation and Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n “On approval of the procedure for calculating working time standards for certain calendar periods of time (month, quarter, year) depending on the established duration of working hours per week.” When calculating working time, it should be assumed that its normal duration cannot exceed 40 hours per week. However, there is no document that would define the reasons why working time standards may not be fully worked out. Let’s say a salaried employee was on vacation or absent due to temporary disability. Under such conditions, he is unlikely to be able to fully work out the norm in a month. This means that by engaging him to work on a day off, he can be paid at least a single daily or hourly rate in addition to his salary. Please note: if local regulations, such as a collective agreement or internal labor regulations, state that work on weekends and non-working holidays is paid at double rate, you will not be able to pay the employee a single daily or hourly rate for working on weekends, even if he worked less than normal working hours. To avoid misunderstandings, employees should be notified in advance about possible or planned options for remuneration for work on weekends, indicating the payment rates in the notice of engagement.
Since part 1 of Art. 153 of the Labor Code of the Russian Federation establishes only minimum prices for work on weekends and holidays, we can conclude that, at the request of the employer, compensation can be increased. Moreover, the amount of appropriate remuneration must be determined in the employer’s internal regulatory document, for example, in the internal labor regulations or a collective agreement.
Instead of increased pay, the employee has the right to choose another day of rest, in accordance with Part 3 of Art. 153 Labor Code of the Russian Federation. It should be noted that such an additional day of rest is not subject to payment, and a day off or holiday on which the employee will work must be paid as a regular worker - in a single amount. The employee can report his decision (increased pay or another day of rest) in a statement (see Appendices 3 and 4) or leave the corresponding entry directly in the notice of the need to work on a day off. It is very important to obtain written confirmation from the employee of the choice of compensation, because... it is the only evidence of his consent and will avoid disputes later.
If an employee wants to receive an additional day of rest, he will have to agree on the date with the employer. Since the legislation does not specify exactly when such a day of rest should be provided, the employee and the employer must come to a decision acceptable to each of the parties. “Free” can be Monday after a working day off, or any other day. At the request of the employee, such “time off” can even be added to vacation. The legislation does not indicate during what period of time (for example, a calendar year) an employee can exercise this right. Please note: the employee is provided with a full day of rest - regardless of the number of hours worked on the day off (Rostrud Letter No. 731-6-1 dated March 17, 2010).
If an employee does not agree to work on a day off and records his refusal in writing in a notice or a separate statement, then it is impossible to attract such an employee to work, unless the need for work on a day off is due to emergency circumstances established by Part 3 of Art. 153 Labor Code of the Russian Federation. Moreover, refusal to work on a day off or a non-working holiday does not serve as grounds for bringing an employee to disciplinary action.
After the employee confirms in writing his consent to work on weekends and non-working holidays, it is necessary to prepare an order or instruction in accordance with Part 8 of Art. 113 of the Labor Code of the Russian Federation (see Appendix 5). The employer’s administrative document should include all essential conditions: the type of work, the reasons that necessitated their implementation, the date and time. It is extremely important to indicate operating hours, because... An employee may be hired not for a full working day, but for part of it - for example, for 4 or 6 hours. Also, the order must determine the method of compensation for work on a weekend or non-working day - double payment or indicating the date of granting another day off. The basis of the order should list all related documents: a memo about the need to work on a day off, notification to the employee, written consent of the employee. The employee must familiarize himself with the order before starting work.
The issue of paid time off for working on weekends is extremely relevant, since quite often in everyday life we are faced with situations when there is a need to work on generally accepted holidays. And for many, such work on a long-awaited day off is not uncommon. Don’t rush and categorically say “no” to your manager. According to the legislation in force in Russia, if an employee’s presence is required on a weekend or public holiday, compensation is guaranteed.
How can you get a well-deserved rest for working on a day off?
This could be directly double payment for going to work on weekends, or the subsequent provision of a day of rest in the future, however, then, unfortunately, going to work is paid in a single amount. Which days should be considered holidays and, therefore, non-working days (in addition to the generally accepted holidays specified in the Labor Code of the Russian Federation), what kind of compensation should an employee who worked on holidays expect, what is the procedure for organizing work on holidays, etc. – the company can prescribe all these rules in local regulations.
If the regulatory documents do not say anything about this, then the Labor Code reserves the right to choose one or another compensation in this case to the employee. And quite often, workers choose to take “time off,” in other words, providing additional days of rest for the amount of time they have already worked.
Before allowing an employee to begin work duties on his (according to the timesheet) day off or non-working holiday, the employer is required to create an order and familiarize the employee with it “under signature.” As a rule, this order is needed for the employer to specify the date of additional leave, the planned working hours, days or days, and what type of compensation guarantees double pay or subsequent time off for working on a day off.
If the order on compensation for working hours did not say anything, the employee himself can make a decision and write an application for an additional (as the Labor Code calls it) day of rest. Such an application for time off as a single sample form is not provided for by law. A sample application for time off can be requested from the company’s HR department. It is quite possible that in your organization the form for writing such a statement is free.
Important! The main thing is that this application for time off contains information that the employee wants to receive rest for previously performed work, which fell on a non-working day (due to holidays), in accordance with Art. 113 Labor Code of the Russian Federation.
The manager is simply obliged to accept such an application requesting leave for work previously done and provide the required rest. And on the report card, the need to work is indicated as “RV”, that is, a working day off, or with the code “03”. Below is the number of hours worked, time off as OV, or designation with code “27”.
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How will work on weekends be paid?
If the request for a day of rest is granted, work on a day off or a generally accepted holiday will be paid at a single rate, and the future day of rest itself will not be paid, as stated in Art. 153 part 3 of the Labor Code of the Russian Federation. At the same time, according to the explanations of Rostrud and the Ministry of Labor of Russia, the month in which the employee was given an additional day for rest is paid in full (the monthly salary must be paid in full).
To understand how compensation for time off work for work on days off is calculated and paid, how many working days will be indicated in the monthly report card and what the employee’s full earnings will be in the end, it is necessary to consider two approximate options for the development of events using an example.
The first option is when the employee takes time off in the same month
An employee works for a company with a 5-day work week, eight hours a day. He has a monthly salary, according to the employment contract. This employee worked all the days of the month prescribed by the production calendar. And when a production need arose, he was brought to work on a holiday for the entire eight-hour working day.
Having written, he received a day of additional rest in the same month. When accounting, the timesheet will be marked with the letters “I” (appearance) - these are all his working days (it turns out that the monthly norm for the amount of working time has been fulfilled), “RV” is marked one day on a holiday, indicating the hourly duration, and “OV” is a one-day vacation.
According to the report card, the salary for the month will be calculated in full, and he will also receive payment for the time worked on the holiday. The amount of this surcharge is easy to calculate. To do this, it is necessary to multiply part of his salary per hour by the actual number of hours worked on the holiday. It turns out that, in addition to the salary, the employee is charged a single tariff rate per day, which complies with the requirements of the Labor Code. This is due to the fact that staying at the workplace on holidays is compensated by another day off provided on a future date, and the standard time for the month is not exceeded.
The second option is that the leave will be taken out next month.
The conditions remain the same. An employee works for an organization with an 8-hour workday, five days a week. The employment contract also stipulates the monthly salary. The employee works the full required working time every month. And it so happens that he is involved in performing work for one day, if a production need arises, on a holiday for the entire shift. Only now he is writing an application for leave next month.
Carrying out labor activities on non-working days and holidays is prohibited by law; in some cases this is permitted, but only with the written consent of the citizen himself. Women who have children under the age of three, as well as workers with disabilities, can be involved in work on weekends only if they are allowed to do so for health reasons. In this case, these persons must be informed in writing that they may refuse to carry out work activities at a specified time.
Recruitment
The legislation states that citizens are not allowed on weekends and non-working holidays, this is exactly what Art. 113 Labor Code of the Russian Federation. Despite this, in some cases, citizens may be involved by the manager in the performance of labor duties, if this will allow further maintenance of normal work at the enterprise and in all its divisions.
In order to attract a citizen to work on a non-working or holiday, a written consent must be obtained from him. Otherwise, this will be considered a violation because it is possible to oblige an employee to perform work on holidays and weekends without his consent only under the circumstances provided for in Art. 113 Labor Code of the Russian Federation.
The performance of work duties by a citizen during non-working hours always occurs only on the basis of an order or order from the head of the organization, with which the employee must be familiarized with signature.
Employee consent is not required
Despite the fact that hiring on weekends and even holidays is prohibited by law and is carried out only with the consent of the employee, which he gives in writing, Art. 113 of the Labor Code of the Russian Federation provides for a number of cases when work at a specified time is allowed even without his consent. This happens under the following circumstances:
In the event of preventing an accident or disaster at work, as well as to eliminate all their consequences;
When there is a risk of damage to the organization’s property;
To carry out work related to emergency situations and martial law;
If there is a threat to the life of the population.
In the event that these facts are absent, the manager has the right to involve employees in work outside of working hours only with their consent.
Attracting to work disabled people and women with children under 3 years of age
Women who have children under three years of age, as well as people with disabilities, can carry out work duties outside of working hours only if this is not prohibited for them due to health reasons and is confirmed by a specialist’s opinion. In addition, these citizens must be familiarized with this against signature, as Art. 113 Labor Code of the Russian Federation.
Payment
When performing work functions on non-working days, employees are entitled to increased pay, which increases at least twice. If a citizen himself, who worked on a day off or on a holiday, wants to take another day for rest, then it should be provided to him. In this case, the time of his work will be paid as for a regular working day.
Since work on weekends and holidays is prohibited, but is permitted in exceptional cases, accordingly, the payment is increased at least twice. That is why the provisions of Art. 113, 153 of the Labor Code of the Russian Federation are inextricably linked, which allows the employer to correctly calculate the salary of an employee who worked at the specified time.
Written consent
Work outside of working hours is permitted only with the written consent of the employee. This is stated in Part 2 of Art. 113 Labor Code of the Russian Federation. In this case, there is no specific template, so the application can be written by the employee addressed to his boss in free form.
A sample form for consent to work on weekends is as follows:
To the director of LLC ____________
from citizen ____________
job title______________
Statement
I inform you of my consent to work on a non-working day 00.00.00, I have no contraindications for health, which is confirmed by medical report No. ________.
Date_______ Signature_________ (transcript)
Overtime work
Work carried out by a citizen in excess of the time limit is called overtime. Persons who have given written consent to this type of work are allowed to participate in this type of work. In addition, the employer in this case should take into account the opinion of the trade union.
Employees may be involved in overtime work without written consent in cases of preventing a disaster, industrial accident and in emergency situations when there is a threat to the lives of the population. The same circumstances are indicated in Art. 113 Labor Code of the Russian Federation. Overtime work is not intended for persons under 18 years of age and pregnant women, and women who have children under the age of three and disabled citizens can be involved in it only if it is not contraindicated for them due to health reasons, which is confirmed by a medical document.
Chief's order
Involving a person to work on a day off must necessarily be based on the order of management. In this case, the will of the boss can be formalized in the form of an order in relation to a specific person. Of particular importance here are the circumstances under which a person goes to work. They must be truly justified and legal.
According to Part 8 of Art. 113 of the Labor Code of the Russian Federation, employees are recruited to work on weekends or holidays only with a written order from the manager, although there is no specific form for such a document. It is compiled as follows:
LLC ____________ (name of organization)
Order No.________
"On attraction to work on non-working days"
00.00.00, city ___________
Due to production needs on the territory of LLC _____________, I order:
1. To oblige an employee of the mechanical department ____________ (full name) to come to work to carry out work duties on a holiday 00.00.00. In accordance with the Labor Code, pay double the salary.
2. The HR department specialist will familiarize citizen ______ (full name) with this order against signature.
Reasons:
Head of the mechanical department of LLC____ (full name);
Employee consent.
Acquainted________ (signature) _________(transcript)
Interpretation
Art. 113 of the Labor Code of the Russian Federation with commentaries provides a complete interpretation of all cases when it is allowed to involve employees in work activities outside of working hours. However, each part of the article interprets this differently:
The first states that work on non-working days and holidays is prohibited;
The second talks about unforeseen circumstances under which a boss can involve an employee in work on weekends, but only with the latter’s consent;
The third gives the employer the opportunity, without the consent of a subordinate, to involve him in work on weekends and holidays, but only in certain cases;
The fourth states that the work of creative persons during non-working hours occurs only in the manner prescribed in the collective or other agreement;
The fifth lists other categories of workers who can be involved in work outside of working hours only with the consent of the trade union;
The sixth provides for the possibility of carrying out labor activities by persons whose activities cannot be terminated and are mandatory for the population, for example, work in a production workshop, at an emergency station, in a water protection area;
The seventh establishes the rights of disabled people and women who have children under three years of age; they can refuse to work during non-working hours and holidays in writing;
The eighth is final and assigns to the employer the obligation to issue an order or instruction if he engages subordinates to work on non-working days, indicating the level of increased pay.
Situations when work activities prohibited on weekends become permitted are specified in Art. 113 of the Labor Code of the Russian Federation with comments, and examples here may be cases when certain categories of persons with whom an employment contract is concluded for several months may be involved in carrying out labor functions during non-working hours and holidays with their written consent.
I don't agree to work on weekends
Cases when people do not agree to work on weekends and holidays always occur in practice. Here the boss can no longer influence the subordinate. Because recruitment to work at this time will be illegal, except for those exceptional cases indicated by Article 113 of the Labor Code of the Russian Federation. The prohibition of work on weekends and non-working holidays directly justifies the fact that recruitment to work in this situation is unacceptable and can only occur with the consent of the person himself, which he will formalize in writing, and only if this is necessary for the continuation of normal work. activities of the organization.
Allowed work on weekends
In addition to those cases where the performance of labor functions during non-working hours is unacceptable, there are types of work when their suspension is simply not possible and is therefore permitted. On weekends the following activities are allowed:
Manufacturing enterprises, for example, work on the shop floor in a plant or factory;
Organizations that serve the entire population, such as emergency and gas services.
Urgent repair and unloading work is also permitted.
Arbitrage practice
Despite the fact that all managers try to comply with labor laws, situations sometimes occur when employees, believing that their rights have been violated, turn to the judicial authorities for protection. And very often such processes win.
Example: a citizen with a disability worked at an enterprise as a cleaner. On the weekend I asked him to go out and collect the debris left over from welding work. At the same time, the employer did not take into account the fact that the person is a person with disabilities. The citizen refused to work on the specified day, and his boss fired him for absenteeism. The employee went to court.
When considering the case materials, the court explained that the termination of the employment contract was illegal because the citizen is disabled, which means he can be involved in work activities outside of working hours, unless this is prohibited for health reasons in accordance with a medical report, as indicated by the article 113 Labor Code of the Russian Federation. Cases of hiring workers on non-working days without their consent are expressly stated in the code. Therefore, the dismissal of the person was unfounded. As a result, the citizen was reinstated in the organization with compensation for moral damage and payment for forced absenteeism.
As a general rule, the one who is required to go to work on his/her legal day off or holiday is who has already given their written consent to this.
It happens like this. In advance to the employee present a notice, in which he is invited to work instead of rest. It is also stated here that he can refuse. Employee signature on the notice means it ready to go to work. Having received the signed document, the manager issues order to attract a person to work at odd hours.
LLC "Gazprom" INN 4308123459, KPP 430801001, OKPO 98756423
ORDER No. 145
about being hired to work on a day off
Kirov. . . . . . . . . . . . . . . . . 01/15/2019
Due to the need to eliminate the consequences of the accident, I ORDER:
1. Engage electrician A.V. to work on a day off - January 16 for 6 hours, from 12:00 to 19:00, with a lunch break from 15:00 to 16:00. Rozetkin with his written consent.
2. Establish payment for 6 hours worked on a day off at double the rate in accordance with Article 153 of the Labor Code of the Russian Federation.
3. Accounting departments should be guided by this order when calculating wages.
Director ____________ A.V. Ivanov
The following have been familiarized with the order:
accountant ___________ E.A. Gromova
electrician ___________ A.V. Rozetkin
However, in some cases and some employees may be called to work without asking consent. The administration has the right to do this in three cases.
- Work on holidays is scheduled. This is acceptable if: the enterprise operates continuously for production and technical reasons; the company serves the population; urgent repair or loading and unloading work needs to be carried out.
- The provision for working on weekends and holidays is provided for in the employment contract. True, this only applies to creative workers, professional athletes and coaches.
- There is an emergency. In such a situation, you need to go to work to prevent an accident, catastrophe, natural disaster or eliminate their consequences. Also, you cannot refuse work if you need to prevent accidents or destruction (damage) of property.
Exceptions are pregnant women and minors. Invite them to work on weekends and holidays does not allow under any circumstances.
What is the pay for working on weekends and holidays, how many days off are given?
Is it necessary to pay double for work on a day off (holiday) (provide time off) for an employee who went to work on these days on his own initiative?
As a general rule, an employee should rest on such a day. Therefore, if an employee goes to work on his own initiative, then, according to the provisions, the organization should not pay extra money for that day or provide an additional day off.
How to calculate additional payments for working on weekends and holidays: based on salary or taking into account all accruals to the employee (bonuses, allowances, etc.)
For an employee who has a monthly salary, calculate additional payments at least based on the salary (Article 153 of the Labor Code). The administration of the organization can expand the list of payments from which additional payments are calculated. To do this, such a procedure must be established in the internal documents of the organization - in the collective (labor) agreement or the Regulations on remuneration (Article 135 of the Labor Code). Only in this case will it be necessary to include allowances, compensation payments, bonuses, etc. in the calculation of additional payments.
Note: When calculating the additional payment for work on weekends and holidays for salaried employees, you can focus on the average monthly number of working hours per year. There is no prohibition on such actions in the legislation.
Pay on weekends and holidays
The Ministry of Labor clarified the procedure for remuneration on weekends and holidays
The calculation of additional payment for work on a day off or a non-working holiday for salaried employees must include all compensation and incentive payments established for them by the remuneration system. Moreover, these payments must be taken into account when calculating increased pay for those who worked on weekends and holidays, even if this is not provided for by a collective agreement or other local act. Such clarifications are given in the letter of the Ministry of Labor of Russia dated November 2, 2018 No. 14-1/B-872.
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In almost every organization, situations arise when an employee needs to work on a day when everyone else is resting. Such work is subject to special payment. Let's talk about the nuances associated with performing job duties on non-working days and holidays, with a “salary” wage system.
General rules prohibit companies from having employees work on weekends and non-working holidays. However, there are also exceptional situations when such “involvement” is possible. For example, if it is necessary to perform previously unforeseen work, on which the further normal operation of the organization as a whole or its individual divisions depends. Involvement in such work requires the written consent of the employee. If the employee does not agree to this, he is not required to justify his refusal or give a valid reason. True, in some “particularly exceptional” cases, the employee’s consent to work on a weekend or holiday is not required. For example, if it is necessary to prevent or eliminate the consequences of a production accident. Involvement of employees to work on weekends and non-working holidays is formalized by order of the employer. The form of such an order has not been established. It can be drawn up, for example, in the form of an order to hire someone to work on a day off. It is advisable to indicate in the document the reason and period for going to work, and the list of employees involved.
We pay for working days off
What are the rules for paying employees who come to work on a weekend or holiday? For employees whose salary depends on salary, there are 2 types of payment for such days:
In continuation, the following question arises: how to determine whether the “day off” work was carried out within the monthly norm of working hours or not? Article 91 of the Labor Code states that normal working hours cannot exceed 40 hours per week. It also states that “the procedure for calculating the norm of working time for certain calendar periods (month, quarter, year) depending on the established duration of working time per week is determined by the federal executive body.” This procedure was approved by the Ministry of Health and Social Development of Russia. According to it, the standard working time for a particular month should be calculated as follows: the length of the working week (for example, 40 hours) is divided by 5 and multiplied by the number of working days according to the calendar of the five-day working week of this month. Next, those hours by which working hours are reduced on the eve of non-working holidays are subtracted from the resulting number of hours.
If an employee whose official salary is established worked part-time on a weekend or holiday, he is paid for the hours actually worked. To do this, determine part of the salary per hour of work and multiply it by the number of hours worked on the day off. Also, to calculate the “hourly rate” (part of the salary per hour of work), the normal working hours established for this category of workers in a particular month are taken.
Example
Due to unforeseen work, a company employee, with his consent, in November 2009 was assigned to work on a day off - November 21. According to the production calendar for 2009, the standard working time in November with a 40-hour work week was 159 hours. The employee fulfilled this standard. On the day off, he worked 5 hours, which was noted accordingly on the time sheet. The monthly salary of an employee is 30,000 rubles.
Let's calculate the employee's remuneration for working on a day off. Since it was carried out in excess of the monthly working hours, the employee is entitled to payment at a double rate. Thus, for 5 hours of work on a day off he will receive:
30,000 rub. : 159 h x 5 h x 2 = 1887 rub..
Accordingly, for November the employee’s salary will be:
30,000 + 1887 = 31,887 rubles.
Please note that specific amounts of payment for work on a day off or a non-working holiday may be established by a collective or labor agreement or other local regulation. This means that the company has every right to decide to pay “day off” work at higher rates, for example, triple the amount.
Time off instead of "double" pay
At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, “day off” work is paid in a single amount, and no salary is accrued for the day of rest. The application of this norm in practice raises the question: does the length of time off depend on the number of hours worked on a day off? For example, an employee worked only two hours on Sunday. Does this mean that time off should only be granted for two hours? According to Rostrud specialists, an employee is entitled to a full day of rest, regardless of the number of hours worked on a day off. They justify their conclusion as follows.
Please note: some companies impose a second payment option on employees (including time off). This is wrong, because within the meaning of the above rules, the right to choose the type of payment belongs to the employee. If he has not written an application for another day of rest as compensation, work on a day off must be paid at an increased rate. The employer does not have the right to refuse double pay, replacing it with time off, if the employee has not given his consent to this.
Weekend work and taxes
Remuneration for work on a weekend or holiday is taken into account when taxing profits as part of labor costs. If an organization pays more than double the amount for work on a weekend, then it has the right to take the entire amount into account as expenses that reduce the income tax base. But provided that the employment or collective agreement stipulates payment in such amounts.
As for personal income tax, we note. Payment for work on weekends and non-working holidays is not compensation in the sense of Article 164 of the Labor Code. This means that the amounts paid should be considered as increased wages and not compensation. And if so, then personal income tax must be withheld from such amounts. The financial department thinks so.
On the same basis, increased pay for “weekend” work should also be subject to insurance contributions. Let us remind you that from January 1, 2010, the Unified Social Tax was replaced by insurance premiums. These contributions are not subject to compensation payments related to the performance of work duties. And since, as we just noted, remuneration for work on a weekend or holiday is not of a compensatory nature, then insurance premiums must also be charged on it.
B.A. Chizhov, Deputy Head of the Office Management Department of the Administration of the Federal Service for Labor and Employment, State Councilor of the Russian Federation, Class II
Overtime is work that is performed by an employee at the initiative of the employer outside the established duration of daily work (shift) for the employee, that is, as a rule, immediately after performing the main work during the working day. Involving an employee in overtime work is allowed only in cases listed in Article 99 of the Labor Code.
Increased payment for overtime work or provision of additional rest time to the employee is due to the need to compensate for the increased energy consumption of the human body for work beyond the normal working hours.
Labor legislation prohibits work on weekends and holidays, but Article 113 of the Code contains an extremely limited list of cases when workers can be attracted to work on these days (disasters, accidents, calamities, etc.). Since work on a weekend or holiday, unlike overtime, is performed not after the main work, but after daily rest and is paid at least 2 times the amount, it does not apply to overtime work even in its maximum duration (120 hours per year) is not taken into account.
Expertise of the article:
I.A. Mikhailov,
Legal consulting service GARANT, legal consultant
