We keep total records of working hours correctly. Employee working time: how to organize and control

For correct calculation wages It is necessary to keep accurate records of the amount of time worked by employees. For this purpose, organizations use a special time sheet. But many employers, especially in small organizations, neglect this document, which is a violation of labor laws and may result in a fine from regulatory authorities. In the article we will tell you what time is meant by working time, who should be entrusted with maintaining the time sheet, is it possible to keep this document in in electronic format and how to fill it out correctly.

What time is called working time?

The concept of working time is revealed in Art. 91 of the Labor Code of the Russian Federation is the time during which the employee, in accordance with the internal rules labor regulations and conditions employment contract must fulfill job responsibilities, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts RF refer to working time. The same article provides for the employer’s obligation to keep records of the time actually worked by each employee.

Let's name some other periods that may be included in working hours:

— breaks for heating and rest (provided to employees working in the cold season in the open air or in closed unheated rooms, as well as to loaders engaged in loading and unloading operations, and other employees on the basis of Article 109 of the Labor Code of the Russian Federation);

— breaks for feeding a child (provided to working women with children under the age of one and a half years, paid in the amount of average earnings by virtue of Article 258 of the Labor Code of the Russian Federation);

- periods of downtime due to the fault of the employer and for reasons beyond the control of the employer and employee (temporary suspension of work for reasons of an economic, technological, technical or organizational nature, which is paid in the amount of at least 2/3 tariff rate, salary (official salary), calculated in proportion to downtime (Article 157 of the Labor Code of the Russian Federation)).

The maximum limit on working hours is established by law. So, by virtue of Part 2 of Art. 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week. Such a restriction ensures the protection of the employee’s health from excessive fatigue and the preservation of his professional ability to work.

In addition to the normal working hours, the Labor Code provides for:

— reduced working hours (set for specific categories of personnel specified in Article 92 of the Labor Code of the Russian Federation);

- part-time working time (can be established by agreement between the employee and the employer both when hiring and during it (Article 93 of the Labor Code of the Russian Federation). A distinction is made between part-time, shift or week).

Note!If an employer engages a specific employee to perform work outside the working hours established for him, this is overtime work and must be taken into account and paid accordingly.

Article 94 of the Labor Code of the Russian Federation regulates the duration of the work shift: for different categories of workers it ranges from 2.5 to 8 hours. An exception is made for creative workers mass media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of jobs, professions, positions of these workers. For them, the duration of the work shift can be established by a collective agreement, local regulations or an employment contract.

The duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

Time sheet: who fills it out?

So, the working time of each employee must be taken into account. For this purpose, Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” approved forms of working time sheets - T-12 and T-13. These forms are used to record the time actually worked and (or) not worked by each employee of the organization, monitor compliance with the established working hours, obtain data on time worked for calculating wages and compiling statistical reporting by work.

Note.It is the time sheet, filled out by a personnel officer or other authorized person and transferred to the accounting department, that is the basis for calculating wages to the organization’s employees.

As you noticed, Goskomstat proposed two unified forms of time sheets. Which one should you use to account for? If your organization maintains automated recording of working hours (entrance/exit system using plastic cards), it is better to use Form T-13 “Working Time Sheet” (although with such records you can also keep Section 1 “Recording of Working Time” of Form T -12 as a separate document). If the organization provides for manual recording of working hours, you need to keep a timesheet in the T-12 form.

A responsible person is appointed to maintain time sheets in the organization. As a rule, this is a payroll accountant or personnel officer. If the organization has several structural divisions, and one employee is not able to keep records, you can appoint responsible persons in each structural division. After submitting your report cards structural divisions the data will be compiled into one document and transferred to the accounting department. In any case, if in job description the obligation to maintain time sheets is not fixed; an order must be issued.

Rules for filling out a time sheet

Many people take a rather formal approach to filling out a time sheet, but there are some nuances here.

First of all, each employee hired for permanent, temporary or seasonal work is assigned a personnel number, which is given in all labor and wage accounting documents. And here the first question arises. What to do with part-timers? One employee, but two personnel numbers? Yes, that's how it works. Since standard employment documents are issued for a part-time worker (employment contract, order, personal card, etc.) and the part-time worker is a separate staff unit, he will have two personnel numbers and working hours will be kept separately for each of them.

At the end of the calendar month, the timesheets compiled by the responsible persons are transferred to the head of the personnel department or another person authorized to conduct personnel records, who checks the timesheet data with the data available in the personnel department. For example, a personnel officer checks the days when the employee was on annual paid or other leave or a business trip, corrects days of absence for unknown reasons when providing documents confirming the validity of the reasons for absence (for example, the employee presented a certificate of incapacity for work), or, in the absence of such, records absenteeism.

If the organization has been dismissed, such employee is excluded from the timesheet in the calendar month following the dismissal. If new employees are hired, they are included in the time sheet for the month in which the hire was made.

Notations in the report card about the reasons for absence from work, work part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents prepared properly (certificate of incapacity for work, certificate of performance state or public duties, written warning about idle time, written consent of the employee to overtime work in cases established by law, etc.).

To reflect the daily working time spent per month for each employee, the timesheet is allocated:

- in form T-12 (columns 4, 6) - two lines;

- in form T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms T-12 and T-13 (in columns 4, 6), symbols (codes) of working time costs are placed in the top line, and the duration of worked or unworked time (in hours, minutes) is recorded in the bottom line according to the corresponding codes of working time costs for every date.

If necessary, it is allowed to increase the number of boxes for affixing additional details according to working hours, for example, the start and end times of work in conditions other than normal. This can be done by the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 N 20.

When filling out columns 5 and 7 of the timesheet according to the T-12 form, the number of days worked is entered in the top lines, and the number of hours worked by each employee during the accounting period is entered in the bottom lines.

Working hours can be taken into account:

- method of continuous registration of attendance and absence from work;

— by recording only deviations (no-shows, lateness, overtime, etc.).

When reflecting absences from work, which are recorded in days ( annual leave, days of temporary disability, business trips, leave due to training, periods of performing state or public duties, etc.), only codes are entered in the top line of the timesheet in the columns symbols, and the bottom lines remain empty. We present the symbols in the table.

In most cases, organizations fill out a timesheet letter designations. Although these designations are given only in the T-12 form, they must also be used when filling out the T-13 form.

When drawing up a report card in form T-12 in section. 2 “Settlements with personnel for wages” for one type of payment and corresponding account for all employees, columns 18-22 are filled in, when calculating types of payment and corresponding accounts different for each employee - columns 18-34.

When drawing up a report card in form T-13, the following must be taken into account. When recording payroll accounting information:

- only for one type of payment and corresponding account, common to all employees included in the timesheet - fill in the details “Pay Type Code”, “Corresponding Account” above the table with columns 7-9 and column 9 without filling out columns 7 and 8;

- for several (from two to four) types of payment and corresponding accounts - columns 7-9 are filled in. An additional block with identical column numbers is provided for filling in data on types of payment, if there are more than four of them.

Frequently asked questions about filling out the timesheet

When do you need to make notes on your timesheet? We believe that marks should be made daily. However, not all organizations in practice follow this rule and set working days “by default”. As a result, situations may arise where:

- it will not be possible to bring an employee to disciplinary liability for violating labor discipline (for example, an employee committed absenteeism in the first days of the month, it was not recorded in the report card, and at the end of the month, when handing in the report card, they decided to “scold” - it is impossible to either fire the “truant” or even impose disciplinary action, since for now the employer will comply with the deadlines provided for in Art. 193 of the Labor Code of the Russian Federation, the deadline for applying disciplinary measures will expire);

- you will have to adjust the timesheet and recalculate wages (for example, when an employee is assigned working days for the entire month, the timekeeper did not receive information about deviations, the timesheet was handed in, the salary was calculated and paid according to it. But in the first days of the next month, the employee brought sick leave, from which it is clear that three days of temporary disability occurred during the closed period).

To avoid such situations, it is necessary to organize the immediate receipt of information about any deviations from the work schedule - on the same day, either by phone, by fax or e-mail.

Note.When determining the amount of the advance, observing the requirements of Art. 136 of the Labor Code of the Russian Federation, the time or work actually worked by the employee should be taken into account (Letter of Rostrud dated 09/08/2006 N 1557-6).

How many times a month should I fill out a time sheet? Salaries are calculated and paid twice a month, does this mean that timesheets must be submitted with the same frequency? Indeed, according to the provisions of Art. 136 of the Labor Code of the Russian Federation, wages must be paid at least twice a month. But in most cases, salaries are calculated once, and the second payment to the organization is made in the form of a fixed payment, the so-called advance. And to accrue the latter, accounting, as a rule, does not require you to provide a time sheet.

Of course, neither the labor inspectorate nor the tax office will find fault with this procedure, but if you follow the letter of the law, the report card must be submitted twice a month.

How to record the time of a shift on a time sheet if it lasts 15 days, 11 hours each? To account for the duration of work on a rotational basis, the letter code “VM” and the digital code “05” are set in the table of symbols of the timesheet. Since days of inter-shift rest are provided to the employee in addition to days off (weekly continuous rest) and are paid in the amount of the daily rate (Part 3 of Article 301 of the Labor Code of the Russian Federation), they should be noted in the timesheet as additional days off (paid) with the letter code “OB” or digital code "27". Instructions for filling out the timesheet provide that when reflecting absences from work, which are recorded in days (annual leave, days of temporary disability, business trips, leave in connection with training, periods of performing state or public duties, etc.), in the columns 4 and 6 only symbol codes are entered. The bottom lines of the graph remain empty. On inter-shift rest days, employees do not work, therefore these days are not entered in columns 5 and 6 (forms T-13).

How to reflect in the timesheet the duration of a work shift when switching from summer to winter time and vice versa? In this case, the time actually worked must be recorded on the timesheet. For example, if the duration of an employee’s night shift is 7 hours, and on the night of daylight saving time the schedule provides for 6 hours, the time sheet must also reflect 6 hours of night work. Accordingly, when switching to winter time an additional hour of work must also be reflected in the time sheet, that is, if the duration of the employee’s night shift is 7 hours, and on the night of the transition to winter time the schedule provides for 8 hours, exactly 8 hours of work must be reflected in the time sheet. At the same time, do not forget to pay extra for night work, because it requires an additional hour of work.

Is it necessary to reflect partial hours worked by an employee? If the working time is whole hours, then the minutes can be omitted, indicating only the number of hours, for example, 6 or 8. If the working day is hours and minutes, both full and part-time working hours must be indicated. In a timesheet, a working day lasting 8 hours 12 minutes can be marked with either “8.12” (8 hours 12 minutes) or “8.2” (8 and two tenths of an hour). Quite often, employers reduce the work hours on Friday by shortening the lunch break. In this case, the timesheet must be marked with “8.15” from Monday to Thursday, and “7” on Friday.

Is it necessary to keep a time sheet if working hours are recorded using turnstiles with a special program? Notations in the report card about the reasons for absence from work, work part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents prepared properly (certificate of incapacity for work, certificate of performance state or public duties, a written warning about downtime, a statement about part-time work, the employee’s written consent to work overtime in cases established by law, etc.), the machine will not be able to mark them.

In addition, the timesheet forms contain the requisite “Personal signature”, which means that it is illegal to maintain them electronically.

Therefore, the use of an electronic working time recording system does not relieve the organization from the obligation to maintain time sheets.

Regardless of the mode in which the company’s employees work, the employer is required to keep records of the time they worked. For this purpose, a special time sheet is used, which is a mandatory document for any company or organization carrying out business activities.

Also, in order to monitor compliance with labor regulations, as well as when an enterprise uses an irregular work schedule, a special logbook can be used. Unlike the time sheet, it is not a mandatory document and is used at the discretion of the employer. This document notes how many hours a particular employee actually worked during the day.

What is time tracking?

This concept implies carrying out actions aimed at monitoring the work of enterprise employees and their compliance with work regulations. Time tracking is a necessary measure to maintain discipline. If the current rules are violated, the worker may be held accountable. In this case, the time sheet can be used as evidence of the employee’s guilt. This may also be useful in case of disagreement between the parties.

In addition, based on the marks made in the accounting sheet, wages are calculated. Due to the fact that the specified document does not indicate the number of hours, but the fact that the employee worked the standard hours established at the enterprise, this method of accounting will not be fully suitable for those persons who work on an irregular schedule.

The procedure for recording labor time is fixed by standards Labor Code RF. According to the provisions of the said normative act, working hours include not only periods of direct performance by the employee job responsibilities, but also a mandatory break for eating and rest. In addition, any worker has the right to days off, the number of which depends on the citizen’s work schedule and the duration of his production shifts.

According to Article 91 of the Labor Code of the Russian Federation, the maximum duration of work per week, in general procedure, should not exceed 40 hours. If the specifics of the company’s activities and the employee’s job responsibilities do not allow the use of a “standard” scheme for recording working time, then the summarized procedure for calculating the norm can be applied in its respect.

In addition to monitoring workers’ compliance with the work hours required according to local regulations, accounting is used for the purpose of:

• Control over the timely start and termination of work;
• Identification of absent and late employees;
• Checking their presence at the workplace during the shift, compliance with time frames during breaks;
• Accounting for actual hours worked, forced downtime and overtime work;
• Recording whether an employee is on vacation or sick leave in order to calculate the payments due to him.

Regulations on recording working hours

At each enterprise, the employer independently develops a work schedule for its employees, based on production needs, as well as the job responsibilities of each worker. In this case, it is necessary to take into account the rules and restrictions established by current legislation.

The document fixing the distribution of working time of employees and its alternation with days off is the regulation on recording working time. At the same time, this document should not contradict the provisions of the Labor Code of the Russian Federation and other federal and industry regulations. Its text must indicate not only the work schedule, but also violations for which the person may be subject to disciplinary liability.

To keep track of working time, each enterprise must have workers who will keep time sheets. They, for their part, are responsible for compliance with the established rules for drawing up the specified document and the accuracy of the entries made in it. Their responsibilities also include:

• Development of work schedules for workers;
• Recording the time when the employee began performing his job duties and left the workplace;
• Compliance by employees with established regulations and standard hours;
• Checking documents confirming the validity of the worker’s absence from the workplace (temporary disability certificate, travel certificate, etc.);
• Reporting to management about violations of labor regulations.

The person responsible for keeping records of working time must be familiarized with the relevant provisions against signature in order to properly perform the duties assigned to him.

Features of the distribution of working time of employees

In some cases, the procedure for distributing working hours may differ significantly and require a special approach. These times include:

1. Weekends and holidays. Despite the fact that recruitment to work on these days is prohibited, employees can leave if they comply with the procedure established by law. At the same time, they will work under special conditions and can receive either double pay for the hours worked or additional time off while maintaining the regular rate.
2. Temporary incapacity for work of an employee is noted separately and paid according to the sick leave certificate provided.
3. Overtime is also recorded separately on the timesheet. According to Article 99 of the Labor Code of the Russian Federation, the employer is required to accurately record the number of hours worked in excess of the established norm.
4. Forced absenteeism is the absence of an employee from the workplace due to the fault of the employer. If there is sufficient evidence, the specified time is paid in full as if the employee was performing his job duties.
5. Downtime represents the time when a citizen was at work, but did not perform the functions assigned to him. Payment for the specified time is made only if such failure to complete the work was due to the fault of the employer.
6. The day the business trip ends - the specified day is paid to the employee as a business trip, despite the fact that he should not be at the enterprise.

Types of working time recording

The current legislation establishes 3 main types of working time recording:

• Daily - used if the enterprise has established a “standard” work schedule in compliance with established daily and weekly working hours.
• Weekly - applies to work that requires employees to perform their job duties within the weekly norm.
• Summarized - suitable if the specifics of the work do not allow the daily and weekly norms established by law to be used when recording working hours.

Recording labor time per day

In this case, accounting is carried out on the basis of the established daily hours. According to Article 91 of the Labor Code of the Russian Federation, in general, a citizen can work no more than 40 hours per week. The specified time can be divided into two schedules:

• 5/2 – in which there are 8 working hours per working day;
• 6/1 – in this case, the duration of the work shift is determined by the employer, but cannot exceed 7 hours.

If it is necessary to continue performing job duties after the end of the work shift, the specified time must be recorded as overtime work and paid in accordance with the established procedure.

Weekly labor time tracking

When used in an enterprise specified type time accounting, the duration of the accounting period will always be 40 hours. However, the duration of work during working days may vary. The main thing in this case is that the number of hours actually worked does not exceed the established weekly norm.

Often, the specified time recording procedure is used when an enterprise uses a shift or flexible work schedule.

Summarized labor time recording

In some cases, the use of daily and weekly time tracking is not suitable due to the specifics of the employee’s work functions. This method is suitable for workers involved in seasonal work, those working in continuous production, and also on a flexible schedule.

In this case, the responsible employee calculates the standard hours for a longer period of time (for example, a month or six months). The maximum value of the accounting period, according to Part 1 of Article 104 of the Labor Code of the Russian Federation, cannot exceed 1 year. Regardless of the length of the accounting period, when recalculated to a weekly rate, the amount of time worked should not exceed the norm established by law.

Methods for monitoring and recording labor time

At each enterprise, management independently determines acceptable methods for recording work time and monitoring compliance with established labor regulations. For this purpose the following can be used:

• Introduction of reporting for all employees;
• Controlling the time of arrival and departure of workers from the enterprise by attracting a special employee and assigning appropriate responsibilities to him. In order to ensure control, all information is entered into a log book, which is submitted to the manager along with the report.
• Implementation of a checkpoint system through the introduction of electronic cards or other methods of employee identification;
• Installation of a video surveillance system.

Time sheet

As already noted, the time sheet is a document required to be maintained at the enterprise. It reflects information about employees’ fulfillment of the standard hours established at the enterprise, as well as the time of their absence and the reasons for it. Based on this document, control is carried out and workers' wages are calculated.

Current legislation allows both manual and automatic timesheet keeping, based on the methods used at the enterprise for recording labor time.

Rules for keeping time records

The basic rule for recording labor time at an enterprise is the obligation to keep timesheets on paper. Even if the company uses an automatic method of filling it out electronically, it must subsequently be printed and signed by an authorized person. This document is drawn up on standard forms.

On the first day of each accounting month, a new time sheet is opened, in which the responsible person puts down the necessary marks. At the end of the reporting period, after all entries have been made, this document is transferred to the accounting department for payment calculations. Each employee of the enterprise is assigned a personal personnel number, on the basis of which the necessary calculations are made.

Accounting procedure

The procedure for keeping records of working time at the enterprise is carried out in accordance with the rules established by the norms of current legislation. Refusal to implement it is not allowed, as this is a gross violation of workers' rights.

Work time is recorded on the basis of the established work schedule and schedule. If it is necessary to introduce an irregular work schedule for a number of categories of employees, such a decision must be formalized in in writing, and the list of positions involved in such a work schedule has been agreed upon with the trade union. The corresponding provisions must be included in the local documents of the enterprise, as well as the employment contracts of employees to whom the innovation applies.

To record work time on an irregular schedule, a special journal can also be used, which records the number of hours actually worked by a specific employee.

Total recording of working time (exact term in the Labor Code "") used in cases where, due to objective reasons, the normal duration is not observed working week, 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.

Summarized recording of working time according to the Labor Code of the Russian Federation

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

For the form for recording working hours and how to fill it out, see “Working time sheet - form T-13 (form)” .

As is known, a significant number of organizations use a work schedule whose daily duration goes beyond the traditional 8-hour working day. These are organizations engaged in serving the population (medical, trade, service sector, transport, etc.), or producing products with a long production cycle. The concept of “long production cycle” means that the technological length production process more than the standard working hours regulated by law.

To ensure the maintenance and production process in such cases, the employer introduces shift work schedule . Often, with this regime, it is impossible to maintain the established, standardized duration of weekly or daily work. For example, one week workers are overworked, the other week it’s the other way around. free time. In the normal accounting of working hours, overtime should be paid as overtime . But to prevent this from happening, the legislator allows the employer to use it (Article 104). This means that the time worked is calculated not for a week, but for a different period (two weeks, a month, three months, etc.).

The period of time adopted by the employer to calculate the number of hours of work for the purpose of standardization is called the accounting period. The duration of work duties during the accounting period should be no more than a normal week, multiplied by the number of weeks in the accepted accounting period. The maximum length of the accounting period in the general case is 1 year (Article 104 of the Labor Code of the Russian Federation).

Summarized working time recording can be introduced by the employer both for all personnel and for individual groups of workers engaged in providing certain technological processes and working on a shift schedule.

For the working time schedule and the procedure for compiling it, see “Working time schedule for 2018 - download form” .

So, summarized working time recording It is advisable to carry out in those areas of work where, for objective reasons, it is not possible to maintain the normal duration of work per week, in order to compensate for deviations in the duration of one work week in subsequent ones over a longer period. Usage summarized accounting of working hours of the Labor Code of the Russian Federation provides, in particular, for shift work (Article 300 of the Labor Code of the Russian Federation), flexible working hours (Article 102 of the Labor Code of the Russian Federation), and work in shifts (Article 103 of the Labor Code of the Russian Federation).

Remuneration for summarized accounting of working hours - examples of calculation

By general rule When considering time worked, a time-based wage system is used. There are two commonly used methods for calculating salaries:

• The base value is the monthly official salary;
• The base rate is the hourly tariff rate.

The method of calculating the amount of wages, when the salary is taken as the base value, is convenient for an accounting period of 1 month. As you know, the salary is set for performing work during a month of normal working hours. Within the accounting period, which is equal to a month, the time worked for each working week may be more or less than the established norm of 40 hours (in general), but in general, over the period of the accounting period, the total duration of time for performing work corresponds to the standard hours for production calendar this month.

When the duration of the accounting period is more or less than one month, using the salary calculation method based on the monthly salary is inconvenient and incorrect. If the reference period is, for example, several months, the length of working time is very likely to differ from normal in each month. But in general, during the period under review, the duration of working hours actually worked is equal to the norm. If salary is taken as the basis of calculation, then a situation arises where remuneration for labor in the same identical amount, equal to the salary, is paid for a different amount of labor, which is proportional to the amount of working time.

Therefore, to calculate wages for an accounting period other than a month, the hourly tariff rate is used. It is calculated based on the normal (according to the production calendar) number of hours in a particular month or year, subject to a 5-day working week (Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n).

As an example, let’s calculate the standard working time for a 5-day, 40-hour week in December 2018, which has 21 working days:

40: 5 × 21 - 1 = 167,

The norm in December will be 167 working hours.

What if the shifts fall on weekends or holidays?

Shift workers have their own days off. Therefore, the general rules about increased pay for work on days off do not apply here. But there are some nuances when it comes to changing holidays. Read about them in this article .

What to do if, at the end of the accounting period, there is a rework?

Overtime at the end of the accounting period is overtime. For them, the Labor Code of the Russian Federation also has its own rules, which also apply to shift workers. Read about these rules .

What to do if an employee has not worked the entire accounting period?

If an employee did not fully work the accounting period (for example, was sick, was on vacation, quit), a reduced standard is calculated for him. To do this, the missed time is subtracted from the general norm. If this truncated standard is exceeded at the end of the period, they pay overtime If, on the contrary, less time was worked, they are paid for the work after the fact. Make up for missed calls good reasons hours/days the employee is not required.

Results

Summarized working time recording used for shift work, rotational work, and flexible working hours. The payroll system depends on the length of the accounting period and can be based on a monthly official salary or an hourly wage rate.

The employer is responsible for recording the working time of employees (Article 91 of the Labor Code of the Russian Federation). It is he who must organize records and appoint persons who will record the arrivals and departures of workers, their absence from work places during working hours, overtime work, etc.

Working hours and recording

Depending on the organization’s established working time tracking system, it can be:

• daily Here the accounting period is a day, and the employee’s working time is calculated for each day. Such a working time recording system is used if the employee is given a certain (exact) working day duration, and it is constant, that is, it does not change daily;
• weekly. In this case, the accounting period is a week. Weekly records are kept if the employee has a weekly standard of working hours, but the duration daily work it may be different (but not more than established by labor legislation);
• summarized Used if the accounting period is more than a week: month, quarter, etc., but not more than a year. And for workers engaged in work with harmful or dangerous working conditions - no more than 3 months (Article 104 of the Labor Code of the Russian Federation). Summarized accounting is used in continuously operating industries, with different lengths of workers’ shifts, with a rotational method of organizing work, with a flexible schedule and in other cases. Let's take a closer look at it.

Summarized working time recording

Summarized recording of working time is necessary if, due to the specifics of the enterprise’s activities, it is impossible to comply with the employee’s working hours per day or per week. Let’s say an employee works 36 hours one week, 44 hours the next, etc. That is, the deficiency is compensated for by subsequent processing. At the same time, an employee’s working day can be more than 8 hours, and days off are often provided on a staggered schedule.

When recording working time in aggregate, the work schedule of employees can be different: “a day in three”, “two in two”, etc. But in any case, the work schedule must be drawn up in accordance with the standard working time for the accounting period according to the production calendar.

The procedure for introducing summarized recording of working time is established by the internal labor regulations.

Employee time tracking- an important part of the organization labor process at the enterprise. Not only discipline in the team, but also, importantly, payment for labor contribution, and not just for being on staff, depends on how competently the work time is recorded. Our article will discuss the recording of workers' working time.

The concept of working time according to the Labor Code of the Russian Federation

An entire section 4 of the Labor Code of the Russian Federation is devoted to working time. According to the definition given in Art. 91 of the Labor Code of the Russian Federation, working (labor) time is the time period when a team member must perform his labor duties, taking into account the internal labor regulations and the requirements of the employment contract. Working time also includes other periods, which are discussed in Russian legislation referred to as working hours.

A standard working time has been established, which should not exceed 40 hours per week. And standards for the duration of work for individual time periods (month, quarter, year) are established in accordance with the order of the Ministry of Health and Social Development dated August 13, 2009 No. 588n. Based on it, with a 40-hour work week, an employee’s working day should last no longer than 8 hours.

Meanwhile, for some groups of workers, reduced working hours and part-time work are established.

Who is entitled to part-time work?

Reduced working hours are applicable for such categories of workers as:

• children under 16 years old - 24 hours a week;
• teenagers from 16 to 18 years old - 35 hours per week;
• workers with disabilities of the 1st and 2nd groups - 35 hours per week;
• persons employed in harmful (3-4th degree) or dangerous working conditions - 36 hours per week.

Incomplete working time is established by agreement between the management of the organization and the employee in each case individually. The obligation to introduce part-time working hours lies with the employer only in relation to the following workers:

• a woman expecting a child;
• mother or father of a child under 14 years of age;
• mother or father of a disabled minor;
• caring for a sick relative (in accordance with the medical report).

Part-time work can be in the form of an incomplete work week (several days a week are working days, and the rest are days off) or part-time work (each working day of the week is shorter than that of other team members). At the same time, the schedule of part-time work does not affect the duration of the employee’s vacation and does not impose other restrictions on labor rights.

Labor under conditions of part-time work is paid in proportion to the period worked or the volume of production produced.

How working time is recorded in Russia: total, weekly and daily methods (data for 2017-2018)

A responsible approach to recording employee working time ensures the solution of the following tasks:

1. Increased discipline among team members.
2. Fair salary calculation based on actual time worked.
3. Analysis of the labor contribution of each employee to the activities of the organization.

In Russia, the following methods of recording employee working time are practiced:

• daily;
• weekly;
• summarized.

The daily method assumes that the duration of each working day is equal to the legally defined one (usually 8 hours). The beginning, end and duration of the working day are the same every day.

It is similar to the daily weekly method, which implies the same length of the working week, although the length of the working day in the week may be different.

With the summarized method, a month, quarter, half-year, etc. is used as the reporting period. The summarized method of recording time worked is used in those enterprises when and where it is impossible to establish a daily or weekly working time standard for team members.

With this accounting method, the daily or weekly work duration may vary for each employee and for the same employee. But at the end of the reporting period (month, quarter, etc.), the production standard should be the same. This is achieved by reducing working time on certain shifts as compensation for overtime days.

Summarized working time recording: calculation examples

Payments for labor in the case of cumulative accounting of labor time are made on an hourly basis.

Example

The employee's salary is 30,000 rubles. per month.

In this case, the enterprise uses summarized recording of labor time. The reporting period is a quarter. The established length of the work week is 40 hours.

Let’s assume that the standard working hours in the required period (2nd quarter of 2018) will be 528 hours. Of these, in April - 168 hours. However, the employee worked 13 instead of 14 12-hour shifts, that is, 156 hours.

Thus, to determine the employee’s salary for April, you will need to find the hourly wage rate by dividing the salary of 30,000 rubles. for 168 hours working standard per month. The hourly rate will be 178.57 rubles.

Therefore, this employee’s salary for April will be: 156 hours worked × 178.57 = 27,856.92 rubles.

Another method of calculating wages with summarized accounting of working time involves taking into account the average monthly number of working hours for the year. In this case, the hourly tariff rate will be:

30,000 rub. (monthly salary) × 12 months of the year / 1,974 hours

(standard working hours in 2016) = 182.37 rubles.

This means that wages in April will be equal to: 156 hours worked × 182.37 = 28,449.72 rubles.

In addition, when calculating wages, it is necessary to take into account the payment rules holidays and overtime.

Employee working time schedule (Excel spreadsheet)

Accounting for employees' working time is carried out by filling out accounting schedules (working time sheets). This can be done either manually, filling out special tables, or automatically, using computer programs developed for this purpose.

The form of the working time sheet (form 13) was approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 and looks like a table that, for ease of filling and calculations, can be generated using the Excel editor.

The time sheet consists of the following modules:

1. The name of the organization is indicated at the top.
2. Below are the columns “Date of compilation” and “Document number”.
3. The “Reporting period” cell contains dates from the first to last number month.
4. Column 1 gives serial numbers.
5. Columns 2 and 3 contain information about employees (full name, position, personnel number).
6. Column 4 contains data on the employee’s absence from work (divided into dates of the month).
7. Columns 5 and 6 contain data on the number of days and hours worked for half a month and a month.
8. Columns 7 to 9 contain data for payroll (payment type code, correspondent account, etc.).
9. Columns 10-13 are used to mark the reasons for absence from work.

The document is signed by the employee who compiled it, personnel worker and head of a structural unit.

Thus, maintaining a work time schedule is a responsible and painstaking work, which does not tolerate errors and inaccuracies, since employee remuneration depends on the time worked.