Overtime pay: everything employers need to know about

Is it necessary to issue an order?

The need to fulfill or exceed the production plan does not always fit into the framework of working hours. In this case, there is a need to organize work beyond the normal duration of the shift, but overtime work according to the Labor Code of the Russian Federation has restrictions on attracting personnel to work outside the limits of the normal working day. In addition to its own restrictions established by Article 99 of the Labor Code of the Russian Federation, involvement in such work requires additional payment for overtime hours, which is established by Article 152 of the Labor Code of the Russian Federation.

The Labor Code of the Russian Federation does not indicate that registration of overtime work requires the issuance of a separate order from the manager. The main requirement is the employee’s written consent to work beyond the norm.

An exception is the cases listed in Part 3 of Art. 99 Labor Code of the Russian Federation. The employee’s consent may not be asked if:

• there is a need to prevent an accident or natural disaster;
• engage an employee to eliminate a breakdown that interferes with the enterprise’s water supply, lighting, communications, transport and other communications;
• An emergency arose, martial law was introduced, etc.

Despite the fact that in the above cases the employee’s written consent to overtime work is not necessary, overtime must be formalized and paid for.

For payment, overtime time in the time sheet is indicated by the code “C” or “04”. The basis for paying overtime hours is the timesheet.

The following categories of employees have the right to refuse overtime work:

• disabled people;
• women raising children under three years of age;
• a parent raising a child under five years of age alone;
• citizens raising disabled children;
• employees caring for a sick relative.

Such employees must be informed in writing of the possibility of refusing overtime work. This information can be indicated in the order. Managers of organizations should be aware that it is prohibited to involve pregnant employees and minors in extracurricular work.

How is overtime compensated?

According to Article 152 of the Labor Code of the Russian Federation, overtime service is compensated in two ways:

• In cash.
• Additional days of rest.

Payment of money is the “default” form. Additional days of rest are assigned only if the worker wishes. The amount of compensation is determined depending on the duration of processing:

• The first 2 hours are at one and a half rate.
• Subsequent hours are at double rate.

The duration of overtime work is calculated for each day.

ATTENTION! The law does not specify the time frame during which an employee can choose one of the forms of payment. Therefore, he can do this even after the money is issued. To avoid confusion, it is advisable to discuss this issue in advance.

How are additional days of rest processed?

How to register rest days established as compensation for overtime? It makes sense to fit these days into your work schedule. If there is no schedule, an order is issued with the employee’s full name and the reason for providing the rest. The employee must be familiarized with the document against signature. In the accounting sheet, rest days are marked with the code “NV” or “28”.

IMPORTANT! During the period of additional rest, salary will not be maintained.

How much and how are overtime hours paid?

Organizational managers are often interested in how much to pay for overtime worked by an employee? For greater clarity, we have placed a table:

The amount of payment for overtime work indicated in the table is considered minimal, that is, the employer does not have the right to pay less. But the amount of payment for work above the norm can be increased by the head of the enterprise. Information about this should be indicated in the company’s local act or employment contract with the employee.

If the employee does not mind, the organization can compensate him for the time worked above the norm, not in cash, but with additional days off. The duration of the non-working period cannot be less than the time spent on work. But such overtime work is paid at a single rate.

If processing is the employee’s own initiative, then such work is not extracurricular and is not paid.

What is overtime work?

Each enterprise has a certain working regime, which provides for the duration of work and rest. It is reflected in internal regulations. The length of the working day is strictly regulated by the labor protection law, and the timing of work shifts is also determined. Sometimes a general record of working hours is kept, accumulated over a week or month. Any work beyond these limits, initiated by the employer, is called overtime .

The Labor Code of the Russian Federation talks about the nuances of exceeding the established temporary work standards in Art. 99, and remuneration for such work is paid in accordance with Art. 152.

How to pay for overtime work on weekends and holidays ?

What methods of recording working hours exist?

Choosing a method for recording working time is a concern for managers. Much in this matter depends on the scope of the organization. The chosen type of accounting must be specified by the director of the company in the internal regulations. The following types of accounting are distinguished:

• daily;
• Monday;
• summarized.

With summarized accounting, there may be a deviation in the duration of working hours during the day, week or month. The main requirement: at the end of the accounting period, the employee must have worked a number of hours in accordance with the approved norm.

The standard working day is 8 hours. With a five-day working week, the working time limit reaches 40 hours. But there are exceptions. If a person works a shift, his working day can last 12 hours. For some categories of employees, a shortened working day may be established. In this case, their working week is 24-36 hours. You can find out how much time a worker with a normal or reduced working day must work per month, quarter and year using the production calendar. Using a regular calculator, it will not be difficult to calculate recycling.

In the case of daily accounting, overtime or shortfalls are recorded within one day. Labor payment is calculated for each day of processing separately. And overtime (payment) is given at the end of the month.

Overtime pay: example

Let's look at a specific example of how to calculate overtime (2019). Manager Barulin V.M. worked 3 hours after hours on 03/03/2019 and 4 hours on 03/10/2019. His hourly earnings are 140 rubles. The first two hours of each overtime must be paid at one and a half times the rate. The rest of the time is double time. The amount will be:

March 3 = (140 rub. × 1.5 × 2 hours) (140 rub. × 2 × 1 hour) = 700 rub.

March 10 = (140 rubles × 1.5 × 2 hours) (140 rubles × 2 × 2 hours) = 980 rubles.

Barulin V.M. 1680 rubles will be credited. for extra work.

When recording working hours in aggregate, overtime work (payment) should be assessed as follows: time worked outside of normal hours is calculated based on the results of the accounting period. The first two hours of work are paid at least time and a half. The rest of the time is double time.

Calculation of overtime with summarized recording of working time

According to Art. 104 of the Labor Code of the Russian Federation, in cases where it is impossible to comply with the daily (8 hours in the general case) or weekly (40 hours) standard working time, it is permissible to introduce a summarized recording of working time in the organization. Working hours are counted not for a week, but for the period established by the organization. This could be a month, a quarter or a year. Such accounting is introduced so that the duration of working hours does not exceed the normal number of working hours in the entire allotted period. In this case, one week an employee may work more than normal, and the next week, on the contrary, less. The employer will evaluate the time worked after the end of the accounting period - month, year or quarter.

Summarized accounting is convenient for companies with a shift schedule, in which employees work every other day, two to two, or several shifts a day. With such accounting, overtime may also arise, for which it is necessary to calculate payment.

Additional payment for extracurricular work in the case of cumulative recording of working hours is made after the end of the accounting period. Let's look at how overtime is calculated using an example.

How is overtime paid on a salary basis?

In Art. 152 of the Labor Code of the Russian Federation there is no information about what amount should be taken into account. Therefore, many employers are wondering whether to take into account only salary or average income along with bonuses and allowances. When calculating overtime, managers often take double the tariff as a minimum. Incentive and compensation payments are not taken into account. Overtime work is paid inclusive of bonus payments only if the employer has established such a procedure.

If such a procedure is not established, then the cost of an hour is equal to the salary divided by the number of standard hours in the accounting month according to the production calendar. If the period of summarized accounting is more than one month, it is necessary to determine the average cost of an hour for the entire period (for example, salary income for a quarter divided by the standard time for the specified quarter). Overtime calculations must be made from the resulting cost per hour.

How to calculate night and overtime pay for doctors

Doctors have reduced working hours (see Article 350 of the Labor Code of the Russian Federation) - no more than 39 hours per week. And if we imagine that Petrov works as a doctor with a 36-hour week, then the amount of his overtime would become significantly higher.

The calculation procedure is similar and does not depend on the position. What is significant is the amount of time worked at a certain rate. For Petrov, the standard period worked is 143 hours in February 2020. As we have already decided, he worked 176. The overtime amount is 33 hours.

According to the production calendar, there are 143 working hours in February. Petrov worked 176. The salary for the time actually worked will be 18,461.54 (176 × (15,000 / 143) with a salary of 15,000 rubles.

Now we begin to calculate the additional payment for overtime.

For the first two hours, the premium is one and a half, for the rest of the time - double.

In total, Petrov overworked 33 hours.

The first two hours will cost 314.70 rubles (2 × 1.5 × (15,000 / 143).

The remaining 31 will cost 6503.80 rubles.

Total 6818.50 rubles for processing.

For night work, Petrov is entitled to 1,670 rubles 94 kopecks.

Total = 26,950 rubles 98 kopecks (18,461.54 wages for hours worked + 6818.50 for overtime + 1670.94 for work per night) Petrov would have received if he had been a medical worker.

ConsultantPlus experts looked at how to calculate overtime work when recording working time in aggregate. Use these instructions for free.

What are the rules for paying overtime on a shift schedule?

Let's look at how overtime is paid during a shift work schedule. If a worker works in shifts, his salary can be calculated using both hourly tariff rates and on a salary basis.

In the first case, overtime is calculated as follows: the number of hours worked during a certain period is multiplied by the established rate.

If the organization uses a salary system, then every month the employee is transferred the same amount of remuneration.

Let them work if doctors allow them

Some categories of workers, even if they agree to work overtime, cannot be involved in it without a positive medical report. Order of the Ministry of Health and Social Development of Russia No. 411n dated May 2, 2012 requires that a certificate of no contraindications to additional work for health reasons be issued to:

• disabled workers at the enterprise;
• working mothers of children under 3 years old.

IMPORTANT! In addition to the authorizing medical document and consent, these categories of employees are required to confirm in the form of a handwritten signature that they are aware of the right to refuse to work overtime.

How is overtime pay for piece workers calculated?

Citizens who work piecework are paid for each part produced. Overtime pay for piece workers depends on how many parts they produce outside of normal working hours, as well as on the length of overtime work. Cash is paid without taking into account one and a half or double premium.

Example: Kurochkina A.N. works at the factory. She works piecework. For each part made, she is paid 400 rubles. On 03/09/2019 she worked 4 hours outside of school hours, producing 5 parts during this time: 2 pcs. - for the first 2 hours and 3 pcs. — for the remaining 2 hours. Payment depends on the number of parts produced and on the time worked above the norm. Therefore the calculation is:

(400 rub. × 1.5 × 2 pcs.) (400 rub. × 2 × 3 pcs.) = 1200 rub. 2400 rub. = 3600 rub.

What additional work is not overtime?

An important nuance is that the initiative for overtime work must come from the employer. If a particularly zealous employee decides to stay at his favorite job of his own free will, his additional work will not be taken into account and paid according to the legal requirements for overtime work (Rostrud Letter No. 658-6-0 dated March 18, 2008).

Question: Is payment for overtime work and work on weekends and holidays in amounts exceeding those established by the Labor Code of the Russian Federation (clause 3 of Article 255 of the Tax Code of the Russian Federation) recognized as an expense for income tax purposes? View answer

Work performed during irregular working hours is not recognized as overtime.

IMPORTANT! Overtime work cannot be a permanent practice at the enterprise; it can be resorted to only if necessary and from time to time.

Payment order

The manager must record a certain payment in the internal documents of the enterprise. Overtime work is subject to greater payment:

• One and a half accruals are typical for the initial two hours.
• All other times are subject to double payment.

The employer may be confused with the definitions as accruals progress. But, according to the law, you just need to adhere to the following rules:

1. Piece workers are required to be paid time and a half for the first hours, and all others are paid double.
2. If an employee works at daily rates, then payment is made by calculating one and a half daily rate for the initial hours, and the rest of the time at double the daily rate.
3. If the worker works on a salary, then he is paid one and a half times the rate in addition to the salary for the initial hours. All other time is paid at double hourly rate.

Whether overtime work can be compensated by additional rest , see the video:

When you can't refuse overtime

In Art. 99 of the Labor Code of the Russian Federation lists circumstances that do not require the consent of subordinates to work beyond time limits. When the unexpected happens, you need to act quickly and consistently, regardless of time: this is the responsibility of every employee. You need to do everything in your power without looking at your watch in the following situations:

• eliminating the results of man-made disasters, industrial accidents, and the consequences of rampant natural disasters;
• performing actions designed to prevent an emergency;
• when an accident occurred with socially necessary communications, such as communications, transport, water supply, heating, gas, electricity, etc.;
• it is necessary to act immediately due to the declaration of a state of emergency or martial law;
• something happened that endangered life and health or created abnormal living conditions for a significant part of the population (hunger, natural disasters, epidemics, animal attacks, and other similar situations).