Cumulative accounting of working time: features and procedure for maintaining an accounting period

Understanding what it means to summarize working time according to the Labor Code of the Russian Federation is the real key to the competent organization of the labor process at enterprises that do not want to choose weekly standards in terms of hours worked. These may include, for example, seasonal business projects, some factory production, summer trading shops, and so on.

In all of the listed institutions, the personal schedule of each employee can vary within quite different values, but the employer in any case is obliged to calculate how long the person was in the assigned place. Moreover, no matter how labor costs are distributed within a week or month, their final number must comply with the regulations presented in Russian law. The RMS system comes to the aid of companies of this format, allowing them to once and for all deal with issues related to the calculation of hours worked.

A special type of working time recording is summarized

In 2022, this concept is commonly understood as a specialized labor regime based on the establishment of “sliding” and shift schedules. The main reason forcing entrepreneurs to draw up and introduce such standards is the impossibility of planning functional weeks containing a fixed number of labor hours:

  • 24 hours - people under the age of majority;
  • 35 - holders of disabled status;
  • 36 - teachers and staff of especially dangerous factories;
  • 39 - for employees of the medical sector;
  • 40 is the classic duration.

Simply put, an employer who uses a shift schedule with a summarized accounting period of working time is obliged, according to the Labor Code, to carry out calculations in which shortfalls in one month are compensated by overtime in another.

Moreover, the total result must always accompany the templates presented in the TC. Violation of the law is an unacceptable fact, which, however, many entrepreneurs dispute. The result of such disagreement may be a complex of problems emanating from the State Labor Inspectorate and other state supervisory institutions. Branches of such departments are located in almost all major cities of the Russian Federation, and, by the way, they function quite well.

Types of operating modes

The production activity of each enterprise has its own characteristics. Therefore, for various categories of employees on the basis of Art. 100 of the Labor Code of the Russian Federation establishes a certain work schedule.

The Labor Law regulates a variety of activities, which can be divided into categories:

  1. Work according to a standard schedule: five days and two days off, six days and a day off.
  2. Working day beyond the norm.
  3. Flexible schedule.
  4. Shift method.
  5. Generalization of working hours.
  6. A period fragmented into parts.
  7. Shift work.

In all types, the principle of rationing the time of the working period must be observed. The modes differ in time: daily, weekly, summarized.

A generalized accounting of working hours provides for a long period of a month or a year, but it must be within the limits of the standard. This type of accounting can be weekly, monthly, quarterly and annual. The essence of this method of accounting is that the time for performing labor functions does not exceed the established norms of the accounting period.

Most often, generalized accounting is carried out on a rotational basis. The personnel officer calculates the standard hours on a monthly basis or as established by the schedule. In any case, the HR department employee must carefully ensure that the company’s employees do not have long overtime hours so that their rights to rest are not violated.

Summarized working time schedule (SURV)

A person involved in organizing the labor process should always rely on the package of regulations presented in the Labor Code of Russia. In addition, a huge role in drawing up a regime for performing professional duties is played by:

  • collective agreements;
  • individual contracts and additional agreements;
  • internal regulations and so on.

Legislative calculations indicate that the development of an accounting table for labor hours is an unambiguous task for an employer who uses exclusively a shift system for the functioning of personnel. For other classical orders, such a requirement is not put forward at all. The norm of the work schedule for the summarized accounting of working hours, according to the example, is an accurate and clear table, with all the details relating to the processes of organizing the functioning of the company.

Who works on a shift schedule

Shift mode - as the 2-by-2 work schedule is called, is used in institutions where you need to work around the clock. As a rule, these can be:

  • emergency response services (EMERCOM, police, doctors), because their work is needed at any moment;
  • non-stop cycle enterprises;
  • institutions serving the population (hotels, cafes, security companies);
  • transport companies (including train stations, airports);
  • trading enterprises (if they provide services to the public 24/7).

The list is far from exhaustive; however, an organization can switch to shift mode at any time if the need arises.

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How to make changes to PVTR

All amendments are switched in the same way as the original, original document was developed. The standard procedure is based on Part 2 of Art. 22 and part 1 art. 190 of the Labor Code of the Russian Federation, including such activities as:

  • preparation of a new draft regulations;
  • drawing up and issuing an accompanying order;
  • coordination of variations with the employee representative body;
  • familiarization of personnel and collection of signatures.

As mentioned earlier, violation of this instruction entails all sorts of troubles regarding inspections from some supervisory authorities operating on the territory of the Russian Federation. The summarized accounting of working hours in the accounting period for the year with a shift schedule is first discussed with the department management, and then submitted for review and approval. The result of all activities is, of course, the procedure for studying new features of the regime by the masters of the enterprise.

Moving and other charts

A flexible schedule allows the employee to independently regulate the beginning, end and total duration of working hours. But it is also necessary to work out the general standard hours for the billing period.

The sliding schedule is determined by the labor agreement between the enterprise administration and the employee. Moreover, it can be set for a specific period or indefinitely. An important condition is to establish the beginning and end of the shift, the period during which a person must be present at the workplace.

It is advisable to use a flexible schedule when other schedules are ineffective. At the same time, all social guarantees, benefits, length of service, and the right to vacation are preserved.

A shift is a special system for organizing production activities. The rotation method is used when workers do not have the opportunity to spend their holidays at home.

This schedule is used:

  • in construction;
  • on repair work of social infrastructure facilities;
  • in remote areas with special weather conditions.

To apply the rotation method, employees are placed in special rooms that are used for recreation.
The duration of the shift is no more than a month, but with the permission of the trade union committee, the permissible period can be extended to three months. Every day shift is 12 hours. Generalized recording is recorded for a month, quarter, year and includes the working period, the route to and from the destination, and rest. The division of the day into parts is provided on the basis of Art. 105 Labor Code of the Russian Federation. This schedule is used at enterprises that provide services to the population, transport passengers, provide communication services, and trade.

The fragmentation of the working day is carried out by the administration on the basis of regulations coordinated with the trade union. The legislator does not determine the number of parts of the division of the day. Usually they are divided into two equal periods with a rest of 2 hours, which is not paid.

Payment order

It is not difficult to guess that within companies using RMS systems, the employer chooses the method of calculating wages independently based on his own preferences, as well as the characteristics of individual and general TD. The method of executing transactions for actual processing is used as often as possible. Particularly popular are both ordinary tariff rates and salaries presented in the form of fixed amounts and values.

Understanding what an accounting period is when recording working hours in total is the real key to organizing a competent process for the functioning of the company. However, the person implementing the presented regime must definitely sort out the payment. In certain situations, the employer should opt for a piece-rate scheme, according to which remuneration is calculated depending on the number of units, for example, of goods produced. Such regulations have already been regularly tested at enterprises, say, in the factory or sewing format. They are an excellent incentive for professional craftsmen who want to see the direct results of their operations.

How is it paid?

Another logical question: 2/2 work schedule - how is it paid? Work time recording in a shift format is designed for short periods of time, usually a month. Accordingly, payment is calculated according to the number of shifts worked during the accounting period, that is, for the one for which the shift regime is established.

The schedule must be drawn up so that the employee develops a norm taking into account annual vacations.

The average working month in 2022 will be 164.17 hours with a 40-hour week. Overtime activities are subject to additional payment. In case of shortcomings, payment is deducted or paid in proportion to the time worked.

A work shift or part of it that falls according to the schedule on Saturday or Sunday is paid as a regular working day (Article 111 of the Labor Code of the Russian Federation). A shift on a day that falls on a holiday is subject to double payment. Work on a day that is a day off can be compensated by time off; hours of work are paid at a single rate. If the employee does not take time off, payment will be made at double the rate.

Thus, the enterprise has the right to decide whether to choose a shift mode in the 2/2 option or another. The main thing is to comply with working time standards.

Pay and overtime

Working extra hours is a concept that fits quite closely into the modern legislation of the Russian Federation (at least within the Labor Code). It is not difficult to guess that the compilers of RMS methods do not always manage to take into account all aspects of the production process, as a result of which certain craftsmen have to work extra time. However, all kinds of inspection services treat the situations presented with understanding, of course, if they do not go beyond the limits of adequate perception of things. For example, by law, each team member is not required to overwork more than 120 hours per year. This provision is enshrined in Art. 99 Labor Code of the Russian Federation.

Please note: companies that regularly face working hours beyond the established schedule need to review their own personnel policies. This state of affairs, as a rule, indicates that the company does not have enough experienced or less qualified craftsmen.

Reward for SURV

So, in factories with the operating method under consideration, the following payment modules are usually used:

  • hourly rate - regular transactions, with a value depending on the hours spent by a particular employee;
  • salary - systematic allocation of funds in the amount specified in the TD;
  • piece-rate pricing is a charge that directly depends on, say, the volume of manufactured products.

The procedure for maintaining summarized records of working time is established by the regulations regarding remuneration. This aspect of organizing the functioning of a company must be worked out with the utmost care, because money is still the central incentive for many employees. The form in which they will arrive is determined by the employer himself, introducing his decision to team members in a personal and general format. Moreover, corporations using RMS systems should fully rely on the standards proposed by the current legislation of the Russian Federation. This rule also affects payment-related processes.

Rest and overtime time with summarized recording of working time

All kinds of inspections are quite loyal to situations in which company employees are faced with overtime. The main thing is that the parameters of additional work do not exceed the limits: up to 120 hours per year and no more than 4 hours over several days. As mentioned earlier, companies that regularly face the need to introduce secondary labor hours should worry about finding, testing, training and hiring staff. If this is not done, rare cases will become a real system, and the overall quality and optimization of the brand’s functioning will decrease significantly.

Recycling standards

Various articles and sections of the modern Labor Code of the Russian Federation provide a clear answer to the question of how overtime hours are paid. The reward is made as follows:

  • for the initial 2 hours - one and a half times;
  • for further time - double rate;
  • in piecework mode - sending one additional hourly rate.

Similar regulations apply to people working shifts on holidays and weekends. Also, specialists who work at night require special attention.

Opening hours

The legislator requires that the work schedule during the day be distributed between at least 2 shifts of workers. The duration of one shift is no more than 12 hours.

The employer can choose the most optimal option for production:

  • two shifts - the production process is divided into two components: day and night;
  • four teams - employees work in the format: night shift, day shift, weekend;
  • 72 hours - employees work in the following format: 2 shifts a day, 2 days off, 2 shifts in the evening, 1 day off, 2 shifts at night, 3 days off.

How to summarize working hours during a shift schedule: payment for holidays

So, in accordance with the laws of Russia, the process of increasing payment transactions also applies to persons going to work at a time not originally intended for this:

  • hourly workers receive double pay;
  • employees with a piece rate scheme can also qualify for double rates;
  • Salaried specialists are faced, for example, with a single average daily salary given as an incentive.

These are the regulations that are spelled out in the Labor Code of the Russian Federation, and no entrepreneur can ignore them. As mentioned earlier, the fact of non-compliance with these sections of the law is a direct path to all sorts of problems that appear during the first inspection by the relevant inspectorate. You can save yourself from all sorts of discrepancies, including with the help of specialized commercial software, through which all calculations will be carried out. For example, the Russian company produces such software.

Establishment of shift mode

The procedure for such a plan is developed and approved by the management person at the enterprise. In this case, the schedule should take into account the following questions:

  • sequence of shifts;
  • the length, beginning and end of each;
  • number of employees,
  • intervals for rest, taking into account breastfeeding or heating.

The schedule of working periods serves as an addition to the internal regulations of the enterprise. The alternation of working days is documented in a specific document.

Based on Art. 371 of the Labor Code of the Russian Federation, the schedule must be agreed upon with the trade union committee, and in its absence, with the controlling government body.

Payment for not fully worked period

As a rule, employment contracts include approximate calculations of the cost of one labor hour applied to a specific employee. If a person has been in a position for less than the required period, then his salary will be calculated in accordance with this parameter. Simply put, all contracts initially contain some kind of unit, which is the value of the transaction, say, in one hour. Based on this characteristic, an accountant (or any other responsible person) can easily calculate what kind of payment should come to a particular specialist who, for some reason, left the enterprise.

Features of working at night

A night shift is one the main part of which occurs at night (from 22:00 to 06:00) or evening (for example, from 20-00 to 08-00). Night duty should be an hour shorter than day duty. This does not apply to those hired to work exclusively at night.

It is prohibited to work on the night shift:

  • under 18 years of age;
  • pregnant women.

Women with children under 3 years of age, disabled people, single parents, and those caring for the sick can work at night (only with written consent).

Labor Code of the Russian Federation in Art. 154 determines the mandatory use of increased coefficients in relation to hours worked by an employee at night. The minimum amount is 20%. The maximum amount of additional payment and its determination is the right of the manager.

In general, Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 establishes the same minimum amount of extra pay for night work for all employees, or rather a 20 percent extra pay for each working hour.

The specific amount of the increase in payment for going out at night is established:

  • collective or labor agreement;
  • local regulations.

The additional payment is calculated from the hourly tariff rate (salary per hour of work), that is, when establishing an additional payment for work at night, other additional payments and (or) allowances should not be taken into account.

RMS by periods

The payment of guards and the general rules of wages when recording working hours are summarized is an issue that sooner or later arises within the framework of any large business. That is why organizations that are faced with the problem of scheduling for the first time can rely on the experience of other companies. In modern Russian realities, almost all major brands use a methodology for conducting salary transactions that is based on a certain frequency. The specialist responsible for debugging the work regime simply introduces the concept of some interval after which the master will receive the money due to him. This resolution is enshrined both in the TD and in local acts of the corporation.

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Remuneration for summarized accounting of working hours, with examples and calculation features

So, a certain organization uses the RMS system, within which an ordinary seven-day week of 40 hours is taken as the norm, and a quarter is specified as the regime boundary. The actual figures were:

  • 158 hours - for January;
  • 150 hours - for February;
  • 172 hours - for March;
  • 480 hours - total.

The production calendar states that the work schedule within the specified period is 482 hours. There is a defect that occurred, say, through the fault of the employer. Similar calculations are carried out for each quarterly report, and based on their results, conclusions are drawn, with documentation drawn up and payment transactions carried out.

Rules for using RMS systems

Each organization wishing to implement the proposed accounting methodology should pay attention to the following points:

  • a new work scheme is introduced only in situations where it is impossible to use the usual schedule;
  • the amount of time worked by people does not exceed the indicators established in the legislation of the Russian Federation;
  • documentation regulates absolutely all aspects of the organizational process: from the beginning and end of the functional day to the frequency of shifts;
  • Russian law prohibits the introduction of instructions providing for significant processing;
  • Periods that include many holidays and weekends are subject to special analytics.

As mentioned earlier, a sample employment contract for the annual summary recording of working hours according to the Labor Code of the Russian Federation must necessarily include all the features of future aspects of the operational functioning of the enterprise.
By compiling a competent set of papers, the employer will protect himself from all sorts of problems associated, for example, with unscheduled and quarterly inspections. Number of impressions: 383

Night shift

As a rule, the working day begins at 8 am or, accordingly, in the evening. An employee does not have the right to voluntarily change the schedule without agreeing with the employer. You can only work on your own shift.

The employer must monitor the uniform rotation of teams: each team works in turns on night and day shifts.

Labor organization algorithms may be different. So, an employee can work during the day, then in the evening or immediately at night. A format of 2 days during the day, 2 days at night is possible.

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