Time off and holidays. Weekend work

On June 28, 2018, the Constitutional Court issued Resolution No. 26-P, in which it clarified the procedure for remuneration of work on weekends and holidays for civilian personnel of military units and organizations of the Armed Forces of the Russian Federation. On the basis of this decision, Rostrud employees presented new clarifications on payment for work on weekends and holidays, as well as overtime work and work at night. During the consultation, we will acquaint you with the recommendations of officials, which are given on the website https://onlineinspektsiya.rf.

Payment for work on weekends and non-working holidays

According to Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid at least twice the amount:

pieceworkers - at least at double piecework rates;

employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within the monthly norm of working time, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

At the same time, specific amounts of payment for work on a weekend or non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract.

Note: all employees are paid at an increased rate for hours actually worked on a weekend or non-working holiday. If part of the working day (shift) falls on a weekend or holiday, the hours actually worked on that day (from 0 to 24 hours) are paid at an increased rate.

Recall that according to Part 1 of Art. 129 of the Labor Code of the Russian Federation (remuneration of an employee) consists of:

from remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed by him;

from compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions deviating from normal, special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);

from incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

Employees of Rostrud base their new clarifications on payment for work on a weekend or non-working holiday on Resolution of the Constitutional Court of the Russian Federation No. 26-P.

In paragraph 3.5 of the said decision, it is noted: Art. 153 of the Labor Code of the Russian Federation, considered in the system of current legal regulation, does not in itself imply that work on a weekend or non-working holiday performed by employees whose remuneration system, along with the tariff part, includes compensation and incentive payments, will be paid on the basis of only one component wages- salary (official salary), and the specified employees, when calculating the amount of payment for work performed by them on a weekend or holiday, may be arbitrarily deprived of the right to receive appropriate additional payments, which leads to an unacceptable decrease in the remuneration due to them compared to payment for similar work, performed on a normal business day.

Thus, when paying for work on a day off, the employer must take into account not only the tariff part of the salary, regional coefficients and percentage allowances, but also compensatory and incentive payments, as well as bonuses. This interpretation of Art. 153 of the Labor Code of the Russian Federation is given in the Resolution of the Constitutional Court of the Russian Federation No. 26-P.

In addition, Rostrud noted: despite the fact that the court ruling refers to the civilian personnel of military units, it is indicated that the interpretation of Art. 153 of the Labor Code of the Russian Federation is mandatory, this conclusion of the Constitutional Court of the Russian Federation applies to all employers without exception.

Overtime and night work pay

Article 152 of the Labor Code of the Russian Federation regulates remuneration for overtime work. It says that overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double the amount. The specific amount of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract.

Note: at the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

With regard to the payment of night hours of work, according to Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other regulatory legal acts containing labor law norms.

Note: currently in force is Decree of the Government of the Russian Federation dated July 22, 2008 No. 554, which establishes that the minimum wage increase at night (from 22 to 6 hours) is 20% of the hourly tariff rate (salary (official salary) calculated per hour hours of work) for each hour of night work.

Rostrud indicated that the approach in terms of remuneration, presented in Resolution of the Constitutional Court of the Russian Federation No. 26-P, is the same for all employees and employers and applies not only to double pay for work on weekends and holidays, but also to increased pay for overtime work and work at night , because otherwise it leads to an unacceptable reduction in the remuneration due to employees in comparison with payment for similar work performed on a normal working day.

How are bonuses calculated for work on weekends and holidays?

Article 135 of the Labor Code of the Russian Federation stipulates that the salary for an employee is established by an employment contract in accordance with the employer's remuneration systems. At the same time, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements , local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Employees of Rostrud explained that when paying for work on a day off, the employer must take into account all bonuses. Thus, if monthly bonuses are established by the wage system and the employment contract, the amounts of which are predetermined, they are components of the employee's salary.

Note: does not meet these criteria, it is not possible to take it into account when calculating wages on a day off.

Thus, if the amount of the monthly bonus is known in advance, it is taken into account when paying for work on a day off. It does not matter how long the premium is paid. It must be doubled.

In its clarifications, Rostrud noted that the employer may provide for other compensation payments, such as food and travel expenses, compensation for the cost of gasoline and car washing, and financial assistance for vacation. As already mentioned, when paying for work on a day off, the employer must take into account not only the tariff part of the salary, regional coefficients and percentage allowances, but also compensatory and incentive payments, including bonuses. However, compensation for the cost of food and travel, including the cost of gasoline and car washing, material assistance for vacation are not components of wages, do not apply to compensation and incentive payments, therefore, when calculating wages on a day off, as well as average earnings during a business trip, do not are taken into account.

Is the additional payment for work in conditions of an irregular working day taken into account when calculating wages on a weekend or holiday?

According to Art. 101 of the Labor Code of the Russian Federation - a special mode of operation, according to which individual employees may, by order of the employer, if necessary, be occasionally involved in the performance of their labor functions outside the working hours established for them. The list of positions of employees with irregular working hours is provided for by a collective agreement, agreements or local regulations adopted taking into account the opinion of the representative body of employees.

It should be noted that employees with irregular working hours are provided with annual additional paid leave, the duration of which is determined by the collective agreement or internal labor regulations. Moreover, it cannot be less than three calendar days (Article 119 of the Labor Code of the Russian Federation).

At the same time, the introduction of an irregular working day for workers does not mean that they are not subject to the rules determining the start and end time of work, the procedure for recording working time, etc. These workers are generally released from work on weekly rest days and holidays.

Thus, the involvement of employees who have an irregular working day to work on weekends and non-working holidays should be carried out using the provisions of Art. 113 and 153 of the Labor Code of the Russian Federation. Such clarifications are presented in the Letter of Rostrud dated 06/07/2008 No. 1316-6-1.

The labor legislation does not provide for monetary compensation (surcharge) for working in irregular working hours. However, the employer may establish such an additional payment in a collective agreement or local regulation.

So, if an organization has established an additional payment for working in irregular working hours, when paying for work on a weekend or non-working holiday, the employer must take into account not only the tariff part of the salary, but also all compensation and incentive payments, including this additional payment. This interpretation of Art. 153 of the Labor Code of the Russian Federation, given in the Resolution of the Constitutional Court of the Russian Federation No. 26-P, applies to all employers and employees without exception.

In conclusion, we repeat that with increased wages on weekends, holidays, overtime work and night work, it is necessary to take into account not only the tariff part of the salary, but also compensation and incentive payments that are included in the wage system. This procedure for calculating weekend work had to be applied from June 30, since the decisions of the Constitutional Court are final, not subject to appeal and come into force from the day of official publication (Part 1, Article 79 of the Federal Constitutional Law of July 21, 1994 No. 1-FKZ , paragraph 4 of Resolution of the Constitutional Court of the Russian Federation No. 26-P), and the resolution in question was published on 06/29/2018.

All work activities - the conclusion of a contract, remuneration, employee and others - are subject to the Labor Code of the Russian Federation. This is the main document regulating the relationship and working relations between the employee and the employer; other documents are also possible that do not contradict the first. For example, regulations, charters, rules, orders, orders of the organization, etc.

This article will cover in detail such a relevant topic for all employees as payment for holidays. First of all, I would like to note that wages for red days of the calendar or days of rest with a sliding and non-shift work are different. This issue is regulated

The most important and interesting moment in the work process for employees is the material part, namely the salary. Many are faced with the fact that the head asks to go to work on a weekend or holiday. And, quite naturally, everyone was interested in the question: "What do I have the right to get for this?"

Payment regulation

Payment for work on holidays and non-working weekends is determined by regulations, a collective or labor agreement, in accordance with which it can be increased. One way or another, all organizations (OK, accounting) are directly interconnected with the Labor Code of the Russian Federation and cannot contradict it, respectively, overtime work is paid at a double rate, and no less.

Providing a day of rest: conditions

By agreement with the employee, instead of payment for hours worked on weekends and holidays, he may be given another day to rest. In this situation, the payment is made in a single amount for going to work, and the day for rest is not paid.

It is an integral part of the work process and must be reflected in the employment or collective agreement of the employee.

Basic concepts used in the article

Day off. Every employee has the right to rest. Regardless of the schedule, the employee is provided with rest days.
Holidays. These are the so-called red days of the calendar.
Shift work- sliding mode of operation. For example, 2x2 for 12 working hours, 5x2 for 8 hours, 3x3 for 12 and so on.
Non-shift mode- work schedule that corresponds to the production calendar approved by the government of the Russian Federation.
Piecework- this is work in which the amount of wages depends on the output. That is, if an employee made 5 parts for 5 rubles each, his earnings will be 25 rubles, if 10 for 5 rubles - 50 and so on.
Work at hourly and daily rates- wages in this case depend on hours worked. For example, an employee worked 164 hours a month - he will receive a salary only for these hours.
Salaried work- This is the most stable salary. It does not depend on the work performed or the hours worked. This is a fixed rate.

Categories of citizens who are prohibited from being called to work on weekends and holidays

In accordance with the Labor Code of the Russian Federation, the employer does not have the right to involve the following employees in work on weekends and holidays:

Persons under 18 years of age. The exception is employees of creative positions and professions (Article 248 of the Labor Code).
. Pregnant women (Article 259, part 1 of the Labor Code of the Russian Federation).

As for the rest of the citizens, if the management involves the employee to work on a weekend or holiday, he is obliged to warn him in advance and issue an order or order to exit.

Payment for holidays and days off for employees of creative professions (media, television and video operators, cinematography, theater and concert organizations and other groups associated with public performances) is determined by regulations, labor or collective agreements.

Typical situations and conditions for attracting an employee

1. Disabled people.
2. Persons raising children under 3 years of age:

• women;
• single fathers;
• guardians or trustees.

Payment for weekends and holidays in a sliding (shift) mode of work

If there is a need to involve an employee in work on his rest days or red days of the calendar, the employer can do this by notifying the employee and obtaining written consent from him. In the event that the latter, the payment of holidays should be made in double the amount, but there are several nuances here.

Calculation of surcharge depending on the shift schedule

Payment is directly related to the schedule of the labor process:

1. If the red day of the calendar falls on the employee's work shift, then, accordingly, the hours worked fall under the norm of hours, and, according to the Labor Code of the Russian Federation, payment for holidays in this case is made at least in a single amount in excess of the employee's rate or salary. Or the time worked is paid at the hourly or daily rate.
For example, an employee worked 2 holidays in January, which are according to the shift schedule for workers. The total accounting of working hours is limited to one month.
The number of days worked per month, according to the shift schedule, is 20. Actual output is 20.
The monthly salary of an employee is 20,000 rubles.
The tariff rate (daily) is equal to 20,000 (salary amount) / 20 (number of working days in a month) = 1000 rubles.
Thus, for each holiday, the employee will receive an additional payment in the amount of one thousand rubles. Since there is an additional payment to the daily tariff rate, the employee's salary this month will be 22,000 rubles, without deducting income tax.

2. In the event that an employee considers this day a day off according to the schedule, then payment is made in double the amount, in accordance with the legislation of the Russian Federation.
Let's say there are 20 working days in a month. Actually 22 worked.
The monthly salary of an employee is 20,000 rubles.
The daily rate is 20,000 (salary amount) / 20 (number of working days in a month) = 1,000 rubles.
Since the employee’s holidays are days off according to the schedule, and the employer calls him to work, then for each day a person will receive 2 thousand rubles. Therefore, his salary will be 24,000 rubles.
The law also provides for the replacement of cash payments with a day of rest in agreement with the employee.

Overnight pay on public holidays

The shift schedule provides for work not only during the day, but also at night.
Night hours are the period from 22:00 to 06:00. Such working time paid with at least 20% surcharge.

Salary on public holidays: night shift

1. If the employee has a holiday as a worker, then a single additional payment is made to the increased payment for night hours. That is, the employee in this case will receive: a tariff daily rate + an allowance for night hours + an additional payment in a single amount.

2. In the event that an employee has a holiday according to the schedule as a day of rest, and he is involved in work, then the payment will look like this: the tariff daily rate + allowance for night hours x 2. That is, in this situation, payment for holidays is made in double volume.

Payment for weekends and holidays with non-shift work

Non-shift work means that the employee is at the workplace from Monday to Friday, resting on Saturday, Sunday and holidays, and is guided in the work process by the production calendar.

Payment for non-working holidays and days off under this mode of operation is carried out at least in double the amount for the following groups of employees:

Pieceworkers.
. Employees working on a paid hourly or daily rate.
. Part-time workers.
. Employees who have a salary.

At the request of the employee, the payment can be replaced by the provision of a day off.

Reflection of the order and amount of payment by the employer

The employer must reflect in the terms of the employment or collective agreement, regulations, the amount and procedure for remuneration on the red days of the calendar and rest days.

The main parameters that deserve the attention of the management:

Determine the impact on the amount of payment of the number of hours worked on non-working holidays and weekends.
. Use average daily rates or average hourly rates, which are calculated based on the employee's salary and the average number of working days in the current month or on the daily part of the salary from the standard working hours of a particular month.
. Determine whether the tariff rate (salary) or the amount of earnings, which includes stable allowances and surcharges, will be taken into account.

Overtime pay

Most organizations keep a cumulative record of hours worked. Overtime hours are considered to be those that the employee has worked in excess of the standard time of the accounting period. The first two hours in excess of the norm are paid daily in one and a half volume, all remaining hours are subject to compensation at a double rate.

Results

In this article, the nuances of paying for weekends and holidays by the employer were revealed, and the conditions for attracting workers of a special category in typical situations were also considered. Particular attention is paid to the payment of red days of the calendar and days of rest in sliding and non-shift modes of operation. Provides information on overtime compensation. Remuneration for work on holidays and weekends is either a double surcharge, or the provision - in agreement with the employee - of another day of rest instead of the worked one. When working from 22:00 to 6:00, two guarantees are maintained: payment for holidays and night hours.

The labor legislation of the Russian Federation provides for compensation in case of deviation from the normal (standard) working conditions provided for by the production calendar. Any organization, having its own regulations governing payment processes, must be based on the law and not contradict it.

The company's desire for financial prosperity in today's business environment, unfortunately, is not always consistent with the calendar. Therefore, management is forced to periodically call employees to work on unspecified days. And since for an extracurricular invitation to production, the authorities will need the consent of the employee himself, the thesis that he will be paid more work on weekends or holidays will not be the last argument in the conversation.

Work on a day off according to the Labor Code of the Russian Federation

The right of a working person to sleep longer on a weekend or a holiday and not think about the affairs of the enterprise protects. It allows the employer to disturb employees only in extraordinary cases:

1. Carrying out measures to prevent or mitigate the consequences of accidents and disasters.
2. Implementation of measures to prevent accidents and property damage.
3. Work in connection with the declaration of martial law or emergency situations, including natural disasters.
4. With the consent of the employees themselves, by written order of the head.

But even in this case, there are categories of workers who may not worry that their weekend plans will be violated. Under no circumstances will an employer be able to call pregnant women (Article 259 of the Labor Code) and minors (Article 268 of the Labor Code) to overtime work, even if they have expressed their readiness to take up their duties at any time.

Working conditions on weekends and holidays

In order to be able to meet with team members on rest days, you need not only to find a good reason, but also to get a positive response from each of those invited to work on weekends and holidays, certified by his own handwritten signature. But this is not the only obstacle that can stand in the way of an employer who decides that the holidays can wait:

Separately, it must be said that obtaining the consent of the employee, set out on paper and sealed with a personal signature, may not be enough. After all, not every employee really correctly assesses the state of affairs at the enterprise and the onset of those unfavorable circumstances that threaten the safety of production and its performance. Any arguments given by the employer to justify the need for an extraordinary return to work must be valid and documented (a document from the Chamber of Commerce or an accident investigation report).

In most cases, engaging in work on legal rest days will require the written consent of the employee, Art. 113 TK.

Indeed, later a situation may arise when the employee deceived by the employer finds out that the circumstances were not so catastrophic, and there was no threat to production either, and the boss simply took advantage of the employee's responsiveness. In this case, the employee will have every reason to contact the labor inspectorate and initiate an inspection. The consequences for the enterprise will depend on what supporting papers it can present.

How are you paid for working on a day off?

The norm of Article 153 of the Labor Code is called upon to help negotiate with the employee about an unexpected return to work. It is she who establishes the minimum financial guarantees for conscientious and trouble-free employees. The law says that the payment for work on weekends in 2019 will not be less than double the usual rate for a particular enterprise. The very size of this rate and the method of its calculation are the prerogative of the enterprise. Usually, this technique is developed and fixed in the collective agreement, but this can also be done in a separate order ().

The minimum amount of additional payment for work on holidays and weekends will be 100% of the regular rate specified in the employment contract, Art. 153 TK . It also says that the employer has the right to set a higher rate. The method of payment directly depends on the chosen payroll system.

At fixed salary

With the most common salary system, it is customary to calculate the average daily or average hourly rate based on the static salary figure and the norm of hours of work. A feature of this calculation can be considered that the amount of payment can greatly depend on what standard of working time will be taken as a basis. For example, when working on weekends in May and August 2017, pay can be very different:

Salary - 30,000 rubles / month

It is worth noting that the state has not set a period for calculating the “average”, so both options will become legal: both within a month and within a year. But the most fair in relation to employees will still be the method of calculating the annual rate. Thus, the employer is unlikely to achieve savings in the salary of employees, but can significantly reduce the likelihood of disputes between them. After all, there will be much more applicants for working out in May than in August.

On the "piecework"

Payment for work on a day off according to "piecework" will also be different for everyone who went to work on a day off. Here, the dependence is directly proportional to the output, no matter what it is expressed in (the number of products or parts, the volume of output, or the number of customers served). The amount accrued, based on the output, should also be multiplied by two.

At daily or hourly rate

The simplest and most understandable scheme for both parties of labor relations is the scheme for calculating wages at daily or hourly rates. Their size is indicated in the employment contract, and the employee is well aware that at a daily rate (for 8 hours) of 2,000 rubles, he will receive 4,000 rubles for conscientious work on a holiday.

It will be more difficult to calculate in the case of round-the-clock operation of the enterprise. Indeed, in this case, only part of the shift may fall on the weekend (from 0 to 24 hours). Here, care will be required from the timekeeper, who enters the data into the T-13 form. At the same time, one should not forget about the surcharge for night time. To the hours spent at work from 22.00 to 6.00 in the morning, at least another 20% of the rate should be added, art. 154 TK . However, contrary to the dreams of workers, 20% will be calculated from a single rate. It will turn out something like this:

Hourly rate - 200 rubles.

On a holiday worked from 12.00 to 24.00

Payment for extracurricular activities 12*200*2+2*200*0.2= 4880.00 rubles.

Extra rest

The Code reserves the right for the employee to choose the method of compensation for the day off spent in the interests of the employer. According to the rules of Art. 153 of the Labor Code, he can independently choose double pay or time off.

Not every employee is ready to sacrifice his free day and communication with his family on holidays in order to get paid for work on a day off. Many tend to choose time off instead of money. This possibility is provided for by Article 153 of the Labor Code. It is better to choose a method of such compensation before an order is issued, then it will be more correct to coordinate a specific day of rest for work on a day off according to the calendar.

As often happens in cases practical application provisions of legislative acts, in real life there is a conflict between the parties. The point is that Art. 153 of the Labor Code indicates that choosing a day off for work on a day off is the unconditional right of the employee, but nowhere is there an indication that he is free to determine its date without agreement with the employer. It is, first of all, the employee himself who is interested in reaching an agreement on this issue and fixing it in an order or other document. After all, absenteeism workplace on a day determined by the employee independently, it can be qualified as absenteeism.

For those who agree to a simple transfer of the day of rest to another date, information on the method of payment for work on a day off according to the Labor Code in such a situation will become relevant. The employee will no longer receive a double rate. The employer will be required to pay the actual number of hours worked at a single rate. A positive moment for an employee may be that he can take a full day off, even if he was called on a holiday for only a couple of hours.

In addition, the employee must understand that the legislator did not give the employer the right to compensate for the lost day off exclusively with time off. Only the worker has the right to choose between remuneration or replacement with another day of rest. In fact, the authorities may verbally insist on going to work for the day off. An employee can take such a step only on a voluntary basis; it is illegal to force him to refuse the monetary equivalent.

Registration procedure

The need to gather a team or individual colleagues on holidays or legal rest should be dictated by a really serious occasion or incident. From this moment, the procedure for applying for employment on a day off begins:

1. Memorandum describing the circumstances or reasoning for the urgency of the work.
2. Familiarization with its content of those employees who are planned to be involved.
3. Obtaining written consent or refusal. In cases of emergencies, accidents or disasters, confirmation of the desire to work should be obtained only from “special” employees whose health status may be in doubt, Art. 113 TK.
4. Publication of the order on work on the day off. In addition to the date and time, it indicates the method and amount of compensation for ruined vacation (money or time off).
5. Familiarization with the order not only for specialists who come to work on weekends, but also for those who are obliged to ensure the safety of work, the material base, if necessary, as well as accounting for time and payment.
6. Instruction on safety and labor protection in connection with after-hours work or non-standard features of the conditions for its performance.
7. Recording and payment of hours worked.
8. Issuance of an order on the time of transferring the rest, for those employees who refused monetary compensation.

In the process of registration, a few more points may be added, for example, on the issuance of a work order for work in extra time or another document. Everything will depend on the nuances of production processes, as well as on the regulations approved by the enterprise itself.

The main documents for ensuring the legality of work on non-working days will be the consent of the employees involved and a detailed order on the need for work and the method of payment.

Sample letter of consent to work on a day off

Because the natural disasters and catastrophes, fortunately, are less common than other unforeseen situations, the main document that gives impetus to the start of substantive planning of work on weekends can be considered the written consent of employees to involve them in it.

From the point of view of security during an inspection or conflict, it is better for personnel officers to prepare a consent statement template in advance and ask the called employees to sign under it. It must be mentioned:

• release date and day of the week;
• nature of unplanned circumstances;
• a clear and unambiguous indication that the employee understands the scope of work and gives the go-ahead for his involvement;
• additional data that the employee is healthy and has no contraindications from a medical point of view;
• a wish for a form of compensation (money or time off);
• a statement that the employee has been notified and correctly aware of his right to refuse the offered job;
• confirmation that compensation options have been explained to him.

Under the written must be signed and dated.

Receiving such a detailed document will become a kind of insurance for the management of the enterprise. However, a simpler form can also be used. The employee can express his consent by putting an appropriate mark on this on the memorandum on the scope of work planned for the day off.

Work occupies a rather important place in a person’s life, and not everyone can afford to simply ignore a reasonable request from management for an unscheduled meeting at work. That is why it is important to know that the consent of an employee, by law, cannot and should not be left without remuneration, at least at the rates of the Labor Code of the Russian Federation.

Lawyer of the Board of Legal Protection. Specializes in handling cases related to labor disputes. Defense in court, preparation of claims and other regulatory documents to regulatory authorities.

Quite often, managers are forced, due to certain circumstances, to involve employees in the days of their legal rest, including weekends and holidays. In order for the employer not to have claims in the future and in order to avoid various unpleasant stories with ignoring the exit to the workplace, it is necessary to document all the nuances of paying for work on a day off, making it legally correct. If this is not done, then in the future it can lead to conflict situations with company employees, which, in turn, will lead to litigation.

When to celebrate - decided from above

The legislation provides for an officially approved schedule of holidays that are non-working in our country. The list of days off is approved annually. If an employee needs to work on one of the holidays or weekends with a five-day working week prescribed in the contract, then the employee has the right to receive an extraordinary paid day off or pay for work at a double rate.

How are you paid for working on a day off? Let's explore the topic in more detail.

Attraction to work on a non-working day

In order for an employee to go to work on an official day off, you must obtain his written consent in advance to perform this action. A prerequisite is the written consent, and not just oral. This moment provided for in Article 113 of the Labor Code. Among other things, this consent will ensure the content of the order to attract the employee to work on a day off.

When is a positive response not required?

There are situations stipulated by law when the employee’s consent is not required to engage an employee to work unscheduled. Such circumstances include:

1. Preventing the occurrence of a catastrophe or eliminating the consequences of an accident that has already occurred.

2. Prevention of industrial accidents.

3. The need to carry out urgent work, the need for which arose due to the declaration of martial law or a state of emergency in a certain area.

Obviously, these circumstances are few and, fortunately, they occur quite rarely. Therefore, in most cases, it will be necessary to obtain the voluntary consent of the employee to involve him in work on a legal day off or holiday.

Ways to notify about work activities

How are you paid for working on a day off? It depends on a number of circumstances.

The organization has the right to independently determine the form in which the employee will be notified of the need to work on a day off. The most common form is an offer or notice. The notification document must contain the reasons for going to work, the time and date, and compensation options. The employee, after familiarization, endorses the document with a signature. If necessary, you can specify the selected method of payment for work on a day off. If the choice fell on an additional day off, but the employee cannot specifically indicate the date, then in the future he will write another statement.

Who has the right to refuse?

There are categories of citizens, including disabled people, minors, single mothers raising children with disabilities, which should be highlighted in a separate column, since, in addition to signing the consent to wages on weekends and non-working holidays, they also confirm their awareness of the possibility refuse to go to work at this time in principle.

Making an order

Having received the written consent of the employee to engage in work on a day off, the employer can issue an appropriate order. There is no general form for it. Sometimes the employer may decide that it is not necessary to issue an order. This is due to the unwillingness of the employer to keep records of work on a day off in double volume or to provide him with an additional day off. However, this practice is quite destructive and fraught with unpredictable consequences.

In judicial practice, the vast majority of such conflicts are resolved not in favor of the employer. As a rule, it is not difficult for an employee to prove the fact of working on a legal day off. The evidence base can be witness statements, documents, an oral order from the employer, etc.

The resolution of such conflicts in court in favor of the employee is fraught with certain consequences for the employer in the form of large fines. To avoid such consequences, you should draw up all the necessary documents in a timely and correct manner.

Financial compensation

The Weekend Work Act prescribes that if an employee leaves during this time, compensation must be guaranteed, since such circumstances violate his rights to legal rest, prescribed in the Constitution. Compensation, as mentioned above, can be either in cash (in double volume) or in the form of paid time off.

How are you paid for working on a day off? We will talk about this further. Legislation will serve as our basis.

Article 153 of the Labor Code of the Russian Federation suggests that for going to the workplace on a day off, you should be rewarded at a double rate. In this way:

1. Employees on piecework pay double the rate for hours worked.

2. Employees with hourly wages receive double the pay rate for working on a weekend or holiday.

If an employee works for a fixed monthly salary, then two payment methods are possible in accordance with Article 153 of the Labor Code of the Russian Federation:

1. If the norm of hours in the current month is not exceeded, then compensation is calculated based on one daily fixed rate, which is paid in excess of the established salary.

2. If the monthly rate is exceeded, the amount of compensation will not be lower than double the amount of the fixed rate.

Application will not be redundant.

If the employee expresses a desire to take a day off as compensation, but cannot give the exact date, then he will need to write a statement. It is believed that additional applications are not needed to receive compensation, but they will not be superfluous and will help to avoid misunderstandings with the employer. More often, monetary compensation is more profitable than additional time off. It is important, however, that the amount of compensation is calculated correctly, especially when it comes to hourly pay. The issue of working on a day off with a shift schedule is also topical.

The easiest way to calculate compensation is for those employees who did not go on sick leave during the month of work and did not go on business trips. In this case, the working norm is not exceeded, respectively, the employee will definitely have the right to receive a monetary reward for going out on a day off. Information about working on a day off on a business trip is of interest to many.

Time off compensation

How is work on a day off paid except for monetary compensation?

Not all employees who get the opportunity to choose between compensation and extraordinary time off choose the first. There are those who prefer an extra day of rest at any time convenient for them.

As mentioned above, the employee has the right to indicate a convenient date for the day off already at the stage of familiarization and signing the consent to be hired on a weekend or holiday. In this case, during the execution of the order, the employer will make a clause in it that the compensation will be an additional free time on a specific date. If the employee is not ready to give a specific number of days off, then before the right day he will write a corresponding application for a day off as compensation. The application must be signed by the employer.

Article 153 of the Labor Code states that no matter how many hours an employee worked on a weekend or holiday, he is still entitled to a full day off. This policy is also followed by Rostrud. The employee must be familiarized under the signature with the order to provide an additional day off.

Despite the fact that the employee will be absent from work on an additional day off, this day is paid in accordance with the Labor Code. This additional day is compensatory for the one when the employee went out after hours. If this rule had looked differently and the payment had not been kept, this could not be considered compensation, as it would be considered a vacation at one's own expense.

It is especially important how the employer will mark the day of absence of the employee in the time sheet. The corresponding mark is made in a special program or report card. Otherwise, an incorrectly issued absence of an employee can cause unpleasant consequences for the employer.

When to take a day off?

A day off can be taken both in the current month, when the exit took place on a free day, or at any other time. The law does not provide for strict restrictions in this regard. Let's give an example: an employee worked one working Saturday in August, in the same month he did not go on a day off. In this case, his earnings will be equal to the full salary plus one day of compensation. If an employee has expressed a desire to take a day off in September, then in August and September he will have a full salary without any deductions.

All the above calculations are based on actual hours worked. If the norm is not worked out, then the calculation is made according to the Labor Code, taking into account each specific case.

Leave or compensation?

In practice, it turns out that employers have many problems with providing an additional day off and paying the employee for a month. For many companies, it is easier to maintain solidarity with Rostrud and pay a single rate for a working day plus additional time off with pay. In some cases, the employer pays for a day off at a double rate.

Such a policy will help the organization avoid disputes with employees and their filing lawsuits. Most of the problems with compensation payments arise with employees from the budget. For unknown reasons, such organizations prefer to give time off, and not pay for work on a day off at a double rate. Most often, compensatory time off is added to annual leave or given to an employee on demand.

Sometimes the collective agreement prescribes a certain procedure for providing compensation, and the employee does not have the right to demand any other option. If such rules are not provided, then the choice remains with the employee. The current economic situation is such that, whenever possible, employees prefer to take double pay for going to work on their day off.

It is important to clearly understand your rights and obligations and monitor the correctness of registration and regulation of labor activity. Only subject to compliance with all the rules and regulations established by law, you can claim compensation for working on a day off.

Summarizing all of the above, we can conclude that the employer has the right to engage an employee to work on a day off only with his written consent or in exceptional cases described in the law. That is, the employee has the right to refuse to comply with this condition. This is especially true for the categories of citizens listed above, who have preferential working conditions. The choice of compensation is also the prerogative of the employee, unless otherwise provided by the terms of the contract with the employer.

1. Is it legal to hire employees to work on weekends and non-working holidays.

2. What documents are used to document work on weekends and holidays.

3. What compensation is due to employees for working on weekends and holidays.

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct ban on working on such days. And only in exceptional cases, the employer can involve employees to work on weekends and holidays. At the same time, in order to prevent violations of labor laws, involvement in work on holidays and weekends must be properly executed and paid at an increased rate. How to do it right - read the article.

What days are weekends and non-working holidays

Weekend, that is, days of continuous weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a particular employee of a particular organization. For example, if an employee has a shift work schedule and his work shifts fall on Saturday and Sunday, then these days are working days for him, and no special work is required on these days. Or, if an employee has a six-day working week with one day off Sunday, then Saturday will be a regular working day for him, and the employer does not need to arrange and pay for work on such a day in a special way. That is a special procedure for engaging in work and payment will be valid only if the employee goes to work on his day off, established by the internal labor regulations.

FROM public holidays the situation is different: they are the same for all employees, regardless of the work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for attracting to work.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

• January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
• January 7 - Christmas;
• February 23 - Defender of the Fatherland Day;
• March 8 - International Women's Day;
• May 1 - Spring and Labor Day;
• May 9 - Victory Day;
• June 12 - Day of Russia;
• November 4 is National Unity Day.

In some cases, additional non-working holidays may be established at the level of a constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (part 2 of article 112 of the Labor Code of the Russian Federation). The key point here is that it is transferred exactly day off day, and the holiday is tied to a specific date. For example, in 2015, a non-working holiday on May 9 fell on Saturday, so the day off was moved to May 11. Thus, if, according to the shift schedule, the employee had to work on May 11, work on such a day is processed and paid in the usual manner, as well as on other working days. If the work shift fell on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay an increased amount for work.

Conditions for employment on weekends and holidays

In most cases, in order to attract an employee to work on a weekend or non-working holiday, the employer must obtain consent from him, and in writing. And only in exceptional cases such consent is not required.

The written consent of the employee is not required.

1. If an employee is called to work on a weekend or non-working holiday in case of emergency(part 3 of article 113 of the Labor Code of the Russian Federation):

• to prevent a catastrophe, industrial accident or eliminate their consequences;
• to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
• to perform work caused by emergency (fires, floods, earthquakes, etc.).

1. If an employee is involved on a non-working holiday in accordance with the established shift schedule(on their own shift) for the performance of work (Article 103 of the Labor Code of the Russian Federation, part 6 of Article 113 of the Labor Code of the Russian Federation):

• in continuously operating organizations;
• related to public services;
• urgent repair and loading and unloading operations.

The written consent of the employee is required

1. In addition to the above cases, the employer has the right to involve employees to work on weekends or non-working holidays to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the consent of the employee, drawn up in writing (part 2 of article 113 of the Labor Code of the Russian Federation), is necessary.

The most “closest” example to us: going to work as an accountant on the January holidays for the preparation of annual reports, payroll, contributions, etc. And although in most cases accountants, as people with a high degree of responsibility, are themselves the initiators of such "holiday" work, it is still necessary to issue a written consent. Otherwise, the employer faces liability for violation of labor laws.

1. Regardless of the reason for which the employer attracts employees to work on a weekend or non-working holiday, for certain categories of employees written consent is mandatory in any case. These categories include (part 7 of article 113, part 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):

• disabled people;
• women with children under the age of three;
• mothers and fathers raising children under the age of five without a spouse;
• guardians of children under the age of five;
• other persons raising children under the age of five without a mother;
• workers with disabled children;
• employees caring for sick members of their families in accordance with a medical report.

In addition to written consent, for the legal involvement of employees from the categories listed above, it is required (part 7 of article 113 of the Labor Code of the Russian Federation):

• notice of the right to refuse such work, with which the employee must be familiarized against signature;
• confirmation that the employee is not prohibited from working on such days for health reasons in accordance with the medical report.

! Note: Absence from work on a weekend or non-working holiday in the absence of the written consent of the employee (in cases where it is required) is not a disciplinary violation and does not entail any consequences for the employee.

Work ban on weekends and holidays

The Labor Code of the Russian Federation contains a direct ban on employing the following categories of workers on weekends or non-working holidays (even with their consent):

• pregnant women (part 1 of article 259 of the Labor Code of the Russian Federation);
• workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Written consent of the employee

The written consent of the employee can be issued as a separate document or contained in a notice of engagement to work on a weekend or holiday. There are no unified forms of such notification and written consent, so the employer has the right to develop and apply their own.

A notice of engagement to work on a weekend or non-working holiday may be addressed to each employee individually or to a group of employees, indicating their full names and positions. The second option - notification to a group of employees - is convenient when it is planned to involve several employees at once in order to "remember" to obtain the consent of each of them. The notice should include:

• the date of the planned employment;
• the reason for the need for such involvement;
• the fact of acquaintance of the employee with the notice;
• the fact of consent (or refusal) of the employee to work on a weekend or non-working holiday;
• the fact that the employee is familiarized with the right to refuse to work on a weekend or non-working holiday (mandatory for certain categories of employees);
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (indicating the date).

Issuing an executive order

Engaging employees to work on weekends and non-working holidays must be formalized in writing by the employer (part 8 of article 113 of the Labor Code of the Russian Federation). The mandatory form of such an order (order) is not provided, therefore, each employer develops it independently.

The order is drawn up on the basis of a document in which the employee's consent is expressed to work on a weekend or non-working holiday (a written consent or a notification containing such consent). The order states:

• Full name and position of the employee (employees) involved in work on a weekend or non-working holiday;
• date of recruitment;
• the reason for the need for such involvement;
• the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with an indication of the date). If the form of compensation is not predetermined, then it can be issued by a separate order after completion of work.

Payment procedure for work on weekends and non-working holidays

For work on a weekend or non-working holiday, employees are entitled (Article 153 of the Labor Code of the Russian Federation):

• payment of at least double the amount;

• payment in a single amount with the provision of another day of rest.

Thus, the Code establishes only minimum payment amounts Therefore, the employer has the right to provide for increased wages. For example, instead of double pay, the employer may charge triple pay, and so on. Specific amounts of payment for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulations on wages) or in an employment contract.

! Note: The employee has the right, at his own discretion, to choose the form of compensation for working on a weekend or holiday: increased pay or pay in a single amount with the provision of another day of rest. An employer cannot "impose" a form of compensation. However, there is an exception to this rule: if the employee works on urgent employment contract concluded for up to two months. In this case, for work on a weekend or holiday, the only type of compensation is provided for him - payment of at least double the amount (part 2 of article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least twice the amount or in a single amount with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice some difficulties may arise, since the specific procedure for calculating the “increased” payment depends on the wage system used.

For clarity, the features of calculating payment for work on a weekend or non-working holiday are reflected in the table.

! Note: If part of the working day (shift) falls on a weekend or non-working holiday, then the hours actually worked on that day are paid double. But if the employee chose another day of rest as compensation, then he is given whole day of rest regardless of the number of hours worked on a weekend or holiday (Rostrud letters dated 17.03.2010 No. 731-6-1, dated 03.07.2009 No. 1936-6-1, dated 10.31.2008 No. 5917-TZ).

As a rule, the main difficulties are caused by the calculation of payment for work on a weekend or non-working holiday, if the employee has a salary. In this case, as can be seen from the plate, it is necessary to take into account the monthly norm of working time. Monthly working hours is calculated according to the schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift) (Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n). For example, if a worker has a 40-hour working week, then the monthly norm of working time in August 2015 is 168 hours (40 / 5 x 21).

In more detail, we will consider the procedure for calculating the payment for work on a weekend or holiday using examples.

Example 1. Work on a weekend or non-working holiday is carried out within monthly working hours.

Yu.A. Mikhailov, the operator of Pribor LLC, who works in shifts, has a 40-hour working week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), while one of them fell on a non-working holiday on June 12. Let's calculate the employee's salary for June 2015:

• The hourly rate in June is: 250 rubles. (41,750 rubles / 167 hours)
• Number of hours worked in June: 160 hours (8 hours x 20 shifts)
• June salary: 40,000 rubles. (250 days x 160 hours)
• Payment for a non-working holiday in excess of salary: 2,000 rubles. (250 rubles x 8 hours)
• Total salary for June: 42,000 rubles. (2,000 rubles + 40,000 rubles)

In this case, work on a non-working holiday is not additionally paid, that is, the salary for June will be equal to the salary and will amount to 40,000 rubles.

Example 2. Work on a weekend or non-working holiday is carried out over monthly working time.

To the accountant of OOO "Balance" Voronina E.V. a 40-hour working week was established and a salary of 25,050 rubles. per month. In June 2015, all working days were fully worked out, in addition, Voronina E.V. was involved in work on a non-working holiday on June 12 (8 hours). Let's calculate the employee's salary for June 2015:

1. The employee chose an increased pay for work on a non-working holiday without providing another day of rest.

• Monthly norm of working time in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
• The hourly rate in June is: 150 rubles. (25,050 rubles / 167 hours)
• Number of hours actually worked in June: 175 hours (167 hours + 8 hours)
• Salary for June: 25,050 rubles. (150 rubles x 167 hours)
• Payment for a non-working holiday in excess of salary: 2,400 rubles. (150 rubles x 8 hours x 2)
• Total salary for June: 27,450 rubles. (2,400 rubles + 25,050 rubles)

1. The employee chose to provide another day of rest for work on a non-working holiday.

• Payment for a non-working holiday in excess of salary: 1,200 rubles. (150 rubles x 8 hours)
• Total salary for June: 26,250 rubles. (1,200 rubles + 25,050 rubles)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours he worked 9 hours), then all overtime hours are also considered holiday work. At the same time, for the entire time of work on a holiday, only one type of surcharge is charged - for work on a non-working holiday. At the same time, it is impossible to accrue additional payment for work on a holiday and for overtime work.

Income tax, personal income tax, contributions from pay for work on weekends and holidays

Accruals to employees for work on weekends and non-working holidays are part of the salary, therefore, the following amounts:

• are included in the employee's income and are subject to personal income tax in the general manner (clause 6 clause 1 article 208, clause 1 article 210 of the Tax Code of the Russian Federation);
• are subject to insurance premiums to the PFR, FFOMS, FSS in full (part 1 of article 7 of Federal Law No. 212-FZ, clause 1 of article 20.1 of Federal Law No. 125-FZ);
• are taken into account in income tax expenses and under the simplified tax system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

At the same time, the minimum amount of payment for work on a weekend or non-working holiday, accrued in the amounts established by the Labor Code of the Russian Federation, is unambiguously included in expenses for taxation purposes: double if another day off is not provided, and in a single amount if another day off is provided.

As for the inclusion of increased payment in expenses, in the part exceeding the minimum established by the Labor Code of the Russian Federation, there is no unambiguous position of the regulatory authorities on this matter. Thus, the Ministry of Finance spoke out against including in expenses the amounts of payment for work on weekends and holidays in excess of those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88). However, the Federal Tax Service considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08 / 93). Thus, the taxpayer has the opportunity to defend the legitimacy of including in the expenses the entire amount accrued for work on a weekend or holiday. At the same time, do not forget that the costs must be justified and documented. That is increased payment must be fixed in internal administrative documents, and the need to involve reflected in the relevant order.

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Normative base

1. Labor Code of the Russian Federation
2. Tax Code of the Russian Federation
3. Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
4. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”
5. Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n “On approval of the procedure for calculating the norm of working hours for certain calendar periods of time (month, quarter, year) depending on the established working hours per week”
6. Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88
7. Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93
8. Letters from Rostrud

• dated 17.03.2010 No. 731-6-1,
• dated 03.07.2009 No. 1936-6-1,
• dated October 31, 2008 No. 5917-ТЗ

How to get acquainted with the official texts of these documents, find out in the section