A part-time working schedule can be specified in an employment contract immediately after its conclusion or later by agreement of the parties. This mode can be applied within a working day or week. The last option is more convenient for both employees and administration, and is more common in practice. Combined schedules are also used, when the working day and week are reduced at the same time.
The legislator proposes to calculate wages for employees according to such individual schedules in proportion to the time of work or the volume of work.
How to introduce a part-time working regime - part-time work week at the initiative of the employer ?
Who sets the part-time mode of operation?
Article 93 of the Labor Code of the Russian Federation declares: part-time working hours can be established for an employee if both parties to the employment contract agree with this. If the decision is made after the employee has been registered by the personnel service, it is necessary to draw up an additional agreement.
The regime can be established by a unilateral decision of management (Labor Code of the Russian Federation, Article 74) for the period of reorganization of the company, fundamental changes in the production process and other factors that impede the fulfillment of the provisions of the employment contract. However, the legislator introduces serious restrictions on the unilateral actions of the employer, for example, it obliges employees to warn about changes 2 months before they are introduced.
In practice, it is easier for the head of a company to reach an agreement with his subordinates than to unilaterally change their work schedule.
There is also a direct obligation of the company’s management to provide the opportunity to work part-time (day), if the request is made by:
- pregnant worker;
- parent (citizen replacing him) of a minor under 14 years of age;
- parent (citizen replacing him) of a minor child on disability;
- a citizen caring for a sick relative.
How to establish part-time work - part-time work week at the initiative of the employee ?
What is important for an accountant to remember?
When calculating wages and similar payments to a part-time employee, an accountant must remember a number of key points:
- Wages are calculated proportionally (time, volume of work). A reduction in pay, compared to the full regime, always occurs and does not depend on the wage system.
- There is no change in the duration of annual leave (Article 93 of the Labor Code of the Russian Federation). Part-time work does not affect length of service.
- Calculation of vacation pay, sick pay, and “travel pay” is done according to a standard algorithm: based on average earnings for the previous year.
- Partial working hours, agreed upon with the employee, are considered the basic value, the norm, for him. If he is involved in work beyond this norm, it means he is working overtime. Such work is paid accordingly (Labor Code of the Russian Federation, Art. 152, 99). Likewise, when such an employee is involved in work on a weekend or holiday (Labor Code of the Russian Federation, Art. 153, 113).
- The minimum wage - the required minimum payment for labor - (Article 133 of the Labor Code of the Russian Federation) is applied in full only if the time is fully worked. Under the regime under consideration, this value decreases proportionally, as set out in Art. 93 Labor Code of the Russian Federation.
What is the procedure for paying for work on weekends when working part-time?
We create an accrual
( Settings – Accruals
)
We create an accrual of natural income
, not subject to either contributions or personal income tax.
It itself will not generate any monetary debt, but since the accruals in the program have much more flexible possibilities for formulas, it will serve as the basis for future deductions.
Basic tab
:
- Income in kind
- Monthly
- The result is calculated
Our accrual will be calculated using the formula Days Worked
*
Daily Cost of Lunch
Indicator Days Worked
there is always one in the directory
, and
we will create the Daily Cost of Lunch ourselves directly in the formula entry window (
Create an indicator
).
Let's set up the indicator like this:
By adding both indicators to the formula window through the multiplication sign (the presence of spaces does not matter), we should get the following entry:
Go to the Priority
.
To ensure that our deduction is not carried out on vacation days, sick leave, etc., we need to fill the left column with accruals that will displace his days. Best of all, repeat the list of such accruals from a predefined accrual, for example, from Payment by salary
.
On the Average Earnings
We do not put a flag,
the Taxes, contributions, accounting tab is not subject to personal income tax, is not included in labor costs
, income
is not subject to insurance contributions
.
The basis for forming the retention is ready.
What to write in an employment contract
IMPORTANT! A sample order for establishing a part-time working week for an employee from ConsultantPlus is available at the link
Text of Art. 93 of the Labor Code of the Russian Federation does not make it possible to unambiguously determine how to formulate the conditions of a part-time working week in a contract or additional agreement. There is no consensus on this issue today.
Quite often, the personnel service indicates the monthly salary according to the staffing table for a full month, and then makes a note that payment is made in proportion to the time worked, and lists the conditions of the reduced work schedule (days of the week, hours). An employee who wants to determine the actual accrual amount for the month has to do this by calculation.
Note that Art. 57 of the Labor Code of the Russian Federation insists on the need to include the working conditions of a specific employee in the employment contract. Information about his remuneration should also be as specific as possible. Therefore, it is advisable to indicate in the document exactly the remuneration already calculated according to the individual work schedule, in addition, the schedule itself: “Working days - Monday, Wednesday, Friday”, “Working days - Monday, Wednesday, Friday, from 9 to 13 hours " and so on.
The latter position is defended by labor inspectorate officials both in official comments and when applying it in the practice of inspections of organizations. According to the logic of the regulatory authorities, the employee must be paid the amount specified in the employment contract. An employer may find itself in a situation where it is required to pay for a full working month, while the employee has only partially worked that month’s working time.
On a note! The concepts of “part-time” and “reduced” working hours are different. In case of part-time work, wages are calculated proportionally, and in case of reduced work, the employee generally receives the same salary as if he had worked the whole day or week (Article 92 of the Labor Code of the Russian Federation).
Salary: part-time and combined schedule
Let's consider the situation using conditional examples.
Let the LNA establish a “five-day workday” and an 8-hour shift in the organization. day. The salary of a company accountant is 30 thousand rubles. In September, accountant Mikhailov, by agreement with management, switched to a part-time work week: he works 8 hours a day, but he has 3 working days per week - Monday, Wednesday and Friday.
He worked through September in this mode completely. With a five-day working week in September 2022, 20 rubles. days Of these, Mikhailov worked 12 rubles according to his personal schedule. days Mikhailov’s salary for September was 30,000/20*12=18,000 rubles.
Let Mikhailov work 5 hours a day under the same conditions. The standard working time fund in September 2022 is 160 hours. Mikhailov actually worked according to the schedule of 12*5 = 60 hours. Mikhailov’s salary for September was 30,000/160*60 = 11,250 rubles.
On a note! Wages are calculated similarly for part-time and full-time work, taking into account the latter circumstance.
Wages proportional to the volume of work actually means piecework payment. For example, the order picker is paid 200 rubles for each set order. If it produces 200 such orders per month, then the accrual will be 200*200=40,000 rubles.
How does the SZV-STAZH form indicate information about working in harmful and difficult working conditions on a part-time basis ?
Remuneration for part-time work
Working hours can be reduced in different ways. There are:
- part-time work – reducing the duration of one shift (instead of 8 hours, the employee works less, for example, 6 hours)
- part-time work week – reducing the number of trips to work (instead of 5 working days, the employee works, for example, only 3 days a week).
The payment procedure for part-time work is prescribed in the company’s local documents (Salary Regulations, employment contract). To avoid conflicts with employees, it is recommended that the supplementary agreement detail the calculation of earnings, indicate not only the amount of the salary, but also the calculation procedure (in proportion to the time worked or as a percentage of the salary), especially if a non-piece-rate system is used.
Salary payment for part-time work
Under the salary system, wages are calculated in proportion to the time worked. Since a part-time employee will work less than the norm, the amount accrued for receipt will be lower than the official salary. Let's give an example of calculating earnings based on salary.
Example
At Fregat LLC, storekeeper M.A. Ivanova. established from July 1, 2020 part-time - 6 hours. The company operates on a 40-hour work week. The storekeeper's salary for a full-time job is 26,400 rubles. The month was worked in full (22 working days).
How Ivanova’s salary for July was calculated:
- determined the time worked according to the timesheet (22 working days x 6 hours = 132 hours);
- for the calculation, we took the standard hours according to the July 2022 production calendar - 176 hours;
- calculated Ivanova’s salary for July based on the standard hours and actual time worked:
26400 rub. : 176 hours x 132 hours = 19800 rub.
Payment at an hourly rate
For part-time work, hourly wages are calculated based on hours worked. The number of hours worked is recorded in the timesheet. Earnings are determined by multiplying the hourly rate by the number of hours actually worked.
Example
Milling machine operator Smirnov has an hourly tariff rate of 170 rubles. He was established part-time working hours from July 1, 2022 - 4 hours a day. The number of hours worked according to the July report card is 88.
Smirnov’s monthly earnings will be:
170 rub. x 88 hours = 14960 rub.
Payment under the piecework system
For pieceworkers, the amount of earnings depends only on the amount of work performed. Accrual is made at rates established by the enterprise. The procedure for calculating earnings does not change due to the fact that the employee worked less time.
Example
For each part processed by a turner, the price is set at 80 rubles. In June 2022, turner Polyvanov turned 470 parts while working part-time.
Polyvanov’s earnings for June 2022 will be:
470 children x 80 rub. = 37600 rub.
Overtime work
In case of part-time work, an employee will be subject to overtime hours if he has actually worked more time than specified in the employment contract (additional agreement). In this case, he must receive an additional payment (Article 152 of the Labor Code of the Russian Federation):
- at one and a half times the rate for the first 2 hours worked in excess of the norm;
- double the amount for the remaining hours of overtime work.
Overtime work should not exceed 4 hours for 2 consecutive days and 120 hours per year, incl. and for those who work part-time (Article of the Labor Code of the Russian Federation).
Example
The salary of an estimator according to the staffing schedule is 40,000 rubles. Estimator Rastov has a part-time working day of 6 hours. On one day in July 2022, instead of 6 hours, the employee, by order of his superiors, worked 7 hours. How will Rastov’s salary be calculated if the standard working time according to the July calendar is 176 hours, working days in July is 22.
Rastov actually worked out:
22 working days x 6 hours. + 1 hour = 133 hours, of which 132 hours were worked according to the norm and 1 hour was overtime.
Payment for the first 2 hours of overtime is due at one and a half times the rate, so Rastov’s salary for July will be:
(40,000 rubles: 176 hours x 132 hours) + (40,000: 176 hours x 1.5 x 1 hour) = 29999.64 + 340.91 = 30340.55 rubles.
