What time is considered night hours? What is a report card? How is transfer to night work carried out?

Thus, the rules for calculating payment for night hours during a shift work schedule are as follows:

• based on the data from the working time sheet, the number of night hours worked is recorded (it is important to note that the calculation takes into account the number of hours falling in the period from 22 to 6 o’clock);
• the cost of an hour is determined based on the adopted system;
• an increasing factor is applied, which is at least 20% of the cost of an hour of daily labor (its actual amount is determined in the employer’s legal regulations).

How night work is paid: actual additional payments for work in industries In the current practice of paying for night work, many industries use industry agreements that establish a surcharge coefficient of 40% (federal industry agreement on the road sector, mechanical engineering complex, etc.).

Who can work at night If we classify all employees, taking as a basis the classification the possibility of involving them in work outside normal hours, three categories can be distinguished:

1. Absolutely not.
2. It is possible, but only if they express their consent in writing.
3. It's definitely possible.

The first category is the narrowest: it includes teenagers under 18 years of age (unless they are athletes or creative workers) and pregnant women. The second is much broader: when choosing a candidate for work after 10 pm, you need to pay attention to whether he has small children, sick or disabled people among his close relatives, whether he himself is disabled or a guardian (for more details, see Article 96 of the Labor Code of the Russian Federation ). If there are no contraindications, you can prepare a notice of engagement and obtain the employee’s consent.

• Payment for night hours according to the Labor Code of the Russian Federation in 2018, example of calculation
• Extra pay for night work
• Payment for night hours according to the Russian Labor Code. how to pay for night time
• Payment for night hours

Payment for night hours according to the Labor Code of the Russian Federation in 2018, calculation example Important Article 154 refers to the Decree of the Government of the Russian Federation dated July 22, 2008 No. 554, which established that for work after 10 pm and before 6 am one must pay 20% more (such an additional payment for night work - this is the minimum approved by law).

Payment for night hours during a shift work schedule

At the same time, Belchenko has a shift work schedule with an hourly salary of 100 rubles. per hour, which leaves 3 hours of night time per shift. In the accounting month, Belchenko had 12 shifts. The “night” coefficient adopted by the company is standard - 20%. We will calculate the additional payment. Let's find the number of night hours for a given month: multiply the number of shifts by the number of off-hours - 12 x 3 = 36 hours.

Let's find how much time was processed beyond the norm: 176 – 172 = 4 hours. For night work, an allowance of 36 x 100 x 0.2 = 720 rubles is given. For overtime: for the first two hours at time and a half 100 x 1.5 x 2 = 300 rubles; for the remaining two hours 100 x 2 x 2 = 400 rubles.
Total 300 + 400 = 700 rub. In addition to Belchenko L.A.’s usual daily earnings. should receive 720 + 700 = 1420 rubles.

Night work according to the labor code (nuances)

Payment for night hours during a shift work schedule Resolution of the Ministry of Labor of June 8, 1992; Order of the Russian Ministry of Health of October 15, 1999); - for employees of immigration control posts - 35% (Resolution of the Government of the Russian Federation of June 7, 1995 N 563 (as amended on November 27, 2000)); - for employees engaged in the main activities of railways - 40% (Order of the Ministry of Railways of Russia dated December 15, 1997 N 24C (as amended on September 21, 2003) (BNA. 1998. N 8; 2001.
N 6)); - for workers of militarized mine rescue units of the coal industry involved in eliminating the accident and providing assistance to people - 40% (Order of the Ministry of Fuel and Energy of Russia dated May 18, 2000 N 145 (BNA. 2000. N 50)); - for employees of educational institutions, teaching staff of healthcare, cultural, social protection institutions - 35% (Order of the USSR Ministry of Education dated May 16, 1985. Payment for night hours according to the Labor Code of the Russian Federation.

Payment for evening hours according to the Russian Labor Code 2018

Additional payments for night shifts In accordance with Art. 154 of the Labor Code of the Russian Federation, an employee who works at an enterprise at night is entitled to an additional payment. Additional payment is carried out in accordance with the provisions:

• a collective labor agreement, if it is concluded at a specific enterprise and does not contradict current legislation;
• an individual employment contract with a specific employee;
• local regulations of the enterprise where such activities are carried out;
• regulations on payment for night shifts of the USSR, which are in force today;
• Decree of the Government of the Russian Federation of July 22, 2008 No. 554.

Government Decree No. 554 establishes a mandatory minimum premium for night work.

Article 154 of the Labor Code of the Russian Federation. pay for night work

• The shorter duration of the working night compared to the day means that the employee will actually work less than his daytime colleagues.
• Increased wages, on average from 20 to 50%, depending on the specifics of work and field of activity.
• Additional days off, which are assigned as a supportive measure.
• In some cases, more loyal working conditions.
• Free day or evening.
Serious disadvantages:

1. Night shifts are a serious blow to health, because... The body needs to sleep during this period of time.
2. Not only physical health problems may arise, but also psychological ones - alienation, apathy and depression.

Night shifts are a choice between the employer and the employee, since in most cases the appointment of such a work schedule requires written consent from the employee.

Payment for night hours according to the Russian Labor Code 2018

An employee of an organization may be assigned a partially night working day, for example, when setting a schedule from 5 pm to 1 am. Despite the possibility of reducing the period of night work, some categories of employees are not entitled to it. Such workers include:

• employees who, due to other circumstances, are entitled to a reduction in long working hours during the day;
• employees specifically hired to work at night - night guards or watchmen, for example.

Art.
103 of the Labor Code of the Russian Federation establishes the maximum possible assignment of night work in a row. According to the rules of the Labor Code of the Russian Federation, an employer does not have the right to oblige an employee of an organization to go out at night more than twice in a row. What hours are considered night hours? In accordance with Art. 96 of the Labor Code of the Russian Federation, night shifts include working hours from 10 pm to 6 am.

Payment for night hours

The legislator establishes the following norm: an hour of working time at night should cost more than an hour of work in normal daytime conditions. The minimum coefficient of increase in pay is established by the Government of the Russian Federation based on the recommendations of specialists from the Russian Tripartite Commission for the Regulation of Social and Labor Relations. Today, the coefficient is at least 20% of the amount of payment for an hour of daytime work for each night hour in accordance with Decree of the Government of the Russian Federation dated July 22, 2008 No. 554.
Important! If the employer is willing to compensate for a large amount of additional payment, this should be reflected in the collective agreement.

Night shifts according to the labor code

The specific amount of the increase is established by a collective agreement, a local regulatory act adopted taking into account the opinion of the trade union, an employment contract and cannot be less than 20% of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night (Article 154 of the Labor Code of the Russian Federation , Decree of the Government of the Russian Federation dated July 22, 2008 No. 554). At the same time, payment for night hours during a shift work schedule is no different from payment for night hours during a regular schedule: night time is subject to additional payment. For example, an employee’s salary is set at 75,000 rubles with a five-day working week and normal working hours (40 hours per week).

In September, the employee, at the request of the employer, worked additional night time from 22 to 00. The additional payment for night time is set at 20%.

How are night work hours paid during a shift schedule according to the Labor Code of the Russian Federation?

But payment is far from the only issue that a personnel officer needs to pay close attention to if he seeks to avoid violations of the law. According to this act, additional payments for employees of healthcare institutions for work at night are set at 50 percent of the hourly tariff rate, and for those engaged in providing emergency, emergency and emergency medical care - 100%. Decree of the Government of the Russian Federation “On additional remuneration for work at night and the introduction of uniforms for employees of immigration control posts of the Federal Migration Service of Russia” dated June 7, 1995 N 563 provides for the introduction for these workers from June 1, 1995.
additional remuneration for night work in the amount of 35% of the hourly tariff rate (salary) for each hour of night work.

• some of the organization’s employees can be involved in work at night only with written consent, with their mandatory familiarization with the possibility of refusing to perform duties at a given time of day;
• regulation of the activities of workers in creative professions and media employees at night occurs through the conclusion of a collective labor agreement, as well as with the involvement of a tripartite commission to determine the need for work at night.

Regulation of labor relations when establishing night working hours can occur in accordance with the current provisions of labor legislation and federal regulations that directly or indirectly reflect the specifics of establishing such a schedule, as well as by issuing regulations of a municipality or enterprise.

Human physiology is such that at night he needs rest. In most cases, work coincides with the usual biorhythms, and problems arise only with early awakening. However, there are situations when the interests of the company require night work.

This may be a planned continuous production or an emergency situation. But in any case, staying awake at night is quite difficult for many. In this regard, the law provides bonuses for employees, namely additional pay for working at night.

Night working hours - from 22.00 to 6.00

The concept of “night time” is defined in accordance with Art. 96 Labor Code of the Russian Federation. According to it, this concept covers the period from 22.00 to 6.00 the next day.

The work shift must be one hour shorter than the day shift, and this hour is not subject to further work. But there are exceptions to this rule:

• the employee was hired specifically to work at night;
• is already working on a reduced schedule;
• a person works on a six-day schedule with one day off;
• when production specifics require it.

Who can work at night

Employees are required to work at night depending on production needs and changing schedules. The employer does not have the right to leave the following categories of employees at work after 22.00:

• pregnant women;
• persons with medical contraindications;
• minors.

There is an exception to the last point. If the activity of a person under 18 years of age is related to artistic or creative activities, his work at night is permissible. This rule is usually used when minors are required to participate in performances or filming. In all other cases, it is prohibited to engage pregnant women and minors to work at night, even if they themselves express such a desire.

Only with the written consent of the employees themselves can you withdraw:

1. disabled people;
2. parents caring for a disabled child;
3. a single parent or guardian raising a child under 5 years of age;
4. mother of a child under 3 years old;
5. persons who, according to a medical certificate, are caring for a sick family member.

At the same time, the law obliges not only to invite them to go to work at night, but also to notify them in advance of the right to refuse this. In case of refusal, he has no right to force, even in cases where the need for night work is dictated by an urgent need - an accident, a shift worker’s failure to show up for work, etc.

How is night work paid?

They should pay significantly more for night work!

Since working at night contradicts the physiological needs of the body for rest and causes discomfort to a person, the employer is obliged to compensate for it with increased pay. The amount of the bonus is regulated by internal local acts of the organization (collective agreement, Regulations on remuneration), but cannot be less than 20% of the standardized wage (Article 106 of the Labor Code of the Russian Federation). It does not matter whether a person works piecework, hourly or salaried. But if there is a lunch break at night, it is not paid.

Increased payment is subject to each hour that the employee spent at the workplace between 22.00 and 6.00 while performing job duties. But if it involves presence at the workplace beyond this time, for example, from 20.00-8.00, time beyond the legally established night period is paid in the usual way. The exception is when local regulations provide for additional payments, for example, for evening hours.

Example. Seller V. worked a full month, which included 20 working days (160 hours). Of these, 10 occurred on the second shift, which lasts from 16.00-24.00. Thus, the number of night hours each shift is 2 hours, and for the entire month 10*2=20. Let's say her salary is 20 thousand rubles, and the night coefficient in the company is 20%. Then the additional payment for work at night will be: 20000/160*20*0.2=500 (rub.).

There are nuances of remuneration for night work regarding business travel allowances. So, if the assigned tasks require night work, this time is paid on a general basis. But if night time occurs on the road, additional payment for this is not provided by law and remains at the discretion of the employer. Travel to the place of work is also not included in the payment, even if it falls at night.

Night overtime pay

There are situations when the need to stay after 22.00 is caused not by the work schedule, but by an emergency situation: failure to fulfill the plan, lack of a shift worker, accident, etc. According to the Labor Code of the Russian Federation, overtime work is also paid at an increased rate: the first 2 hours with a coefficient of 1.5, subsequent ones - at double the rate. If the overtime hours fall at night, they are increased by both factors.

Example. K. works as a service technician. His working day ends at 20.00. But due to an accident at the site, he had to stay at work until 23.00. Thus, overtime work amounted to 3 hours. Let's say that the rest of the time he worked according to schedule. In this case, he has 1 hour of night work on his timesheet (from 22.00-23.00). In addition to the increase by the night factor, this time is subject to double pay as the third hour of overtime. Let’s say K.’s salary is 30 thousand rubles, and the company has established a night bonus of 30%. If for the current month K.’s working hours are 168 hours, then the additional payment for night work will be:

30000/168*2=357.14 (rub.) – additional payment for overtime;

30000/168*0.3=53.57 (rub.) – additional payment for night time.

Plus, an additional payment will be added for the first two hours of overtime work: 30000/168*1.5*2=535.71 (rub.). Thus, the total additional payment will be 357.14 + 53.57 + 535.71 = 946.42 (rub.).

Night work on weekends and holidays

All payment nuances depend on the organization you work for.

Like overtime, pay for night work on a weekend is subject to double increase - both night and after-hours. At the same time, if a person works on a shift schedule, days off are considered not the calendar day, but the days of rest provided for by this schedule. Work on holidays is paid double, regardless of the schedule.

For example, the company has a continuous shift schedule, in which the second shift occurs from 19.00-7.00 the next day with a lunch break from 24.00-1.00. Thus, the duration of the work shift is 11 hours, and night work is 7 hours. Due to the fact that L. went on another vacation, management asked O. to work his shift on his day off.

Thus, work on a weekend will be paid at double the rate plus the standard night bonus. If O.’s salary is 25 thousand rubles, the standard working time in the current month is 176 hours, and the company has adopted a standard 20% bonus, for night work on a day off he will receive for that day:

• 25000/176*11*2=3125 (rub.) – payment for work on a day off;
• 25000/176*7*0.2=198.86 (rub.) – payment for night hours.

The total additional payment will be equal to: 3125+198.86=3323.86 (rub.).

Another example. The company operates a continuous shift schedule. Employees whose night shift fell on the day from 4.11 (a public holiday) to 5.11, in addition to the standard 20% bonus, will receive payment with an increasing factor for 2 hours of work on 4.11 (from 22.00-24.00). Those whose shift fell from 3.11-4.11. will receive an additional payment for hours from 24.00-6.00.

Example. S. went to work in accordance with his schedule from 7.03 to 8.03. The shift lasts from 18.00-5.00, lunch break from 23.00-24.00. Thus, 5 hours fall on a holiday, a total of 6 hours fall on the night shift. With a salary of 20 thousand rubles. and 176 working hours per month, for work that falls on a holiday, S. will receive:

• 20000/176=113.64 (rub.) – average hourly salary;
• 113.64*5*2=1136.4 (rub.) – additional payment for work during holiday hours;
• 113.64*6*0.2=113.64 (rub.) – additional payment for night work;

The total additional payment for this day will be: 1272.82 (RUB)

Industry agreements

The law defines a minimum surcharge of 20%. beyond this coefficient the employer sets at its discretion. But there are exceptions: if a commercial organization has signed an industry agreement, it must pay for night shifts in accordance with it. The following figures apply today:

• 40% for construction organizations;
• 35% for employees of railway transport, metro, catering organizations;
• 75% for textile and plywood industry enterprises;
• 100% in the production of bread, cereals or flour.

In addition, some industry agreements provide bonuses for evening work in addition to increased pay for night work. They also have other financial guarantees for employees, for example, timely indexation of salaries.

Rules for bringing to work

To bring an employee to work at night, his prior notification and consent is required.

Night work, like other irregular working conditions, requires prior notification of workers and obtaining their consent. The exception is cases when night work is scheduled. In this case, the employee’s signature in the employment contract or in the annex to it is sufficient (if the change in work mode occurred after).

If the need to stay at work after 10 p.m. appears sporadically and is not related to the work schedule, you need to draw up an order. Before doing this, you must obtain the employee's consent to do this. To do this, a document is drawn up in which the employee confirms with his signature his readiness to go to work at night. An order is issued based on this document.

It indicates the full name of the employees, the time and date of unscheduled work, and the payment procedure. All employees specified in the order must also sign to confirm familiarization. In the future, based on this order, the accounting department will make the necessary additional payments.

Employee consent is not required for overtime work, including at night, in the following cases:

• when it is necessary to prevent an accident or eliminate its consequences;
• when the organization’s activities are related to the defense of the state;
• when the consequences of natural disasters are eliminated;
• when work is related to providing people with necessary communications and household services: electricity, heat supply, gas, etc.

Certain categories of employees

If the employee belongs to the category of persons specified in Art. 96 of the Labor Code of the Russian Federation, the employer must not only obtain their consent, but notify in writing of the right to refuse such work. Only after they sign the document can an order be drawn up.

There is debate among lawyers about whether prior notice is required of workers' right to refuse night work if they are assigned to a shift schedule. Some believe that a person’s signature in an employment contract automatically means their agreement with the proposed work schedule. Others note that formally, a signature on a document does not indicate their awareness of their rights.

Perhaps they would choose another activity that does not require attendance at night. There is no judicial practice on these issues. But if the employer wants to insure himself against possible troubles in the future, before signing an employment contract with the relevant categories of employees, he can notify them, against signature, of the right to refuse to work at night.

Working at night has its pros and cons. It allows you to receive increased pay. For people whose activity occurs in the second half of the day, night wakefulness is quite easy, and at the same time they give free time during the day. At the same time, it can lead to health problems.

Also, not all family members are ready to put up with such a work schedule for a loved one. Therefore, when deciding to work at night, especially on a permanent basis, each person is guided by his own motives. The main thing is that at the legislative level, material compensation for the inconvenience caused is guaranteed. The law also provides protection for citizens for whom night work is harmful or inconvenient. It is permissible to involve them in it only with their written consent, and in some cases it is impossible at all.

Watch a video about pay at night:

According to the legislative system of the Russian Federation, regulating the specifics of labor law, night working hours are the time period from 22.00 to 6.00. At night, the duration of the shift is 1 hour shorter than during the day, and no additional work is given.

This means that if the work falls late during a period when the duration of work activity is forty hours for one week (8 hours/day), the employee will have to work not eight hours, but seven (for example, from 22:00 to 5: 00), the working period will be fully worked, so the employee will not have to work an additional hour.

What is night work?

This procedure does not apply to employees engaged in work activities on a reduced work schedule, or employees specially assigned to perform work duties at night.

Thus, according to the rules of current legislation, work activities carried out by employees at night must be paid in a larger amount than during the day.

But it is important to remember that the Labor Code of the Russian Federation takes into account only the minimum amount of the increased salary, while certain figures (that can exceed the minimum threshold) must be established by employers. There are several ways to implement this task:

1. Registration of a collective agreement;
2. Drawing up a local regulatory legislative act, which is adopted after giving the consent of a representative member of the work team;
3. Establishing a TD with an employee of the company.

With regard to work performed on the night shift, Article 154 of the Labor Code of the Russian Federation provides that the amount of hourly wages for a work process in a given period of time should be higher than the amount of wages for daytime work, but should not be lower than the norm established by the legislative system of the Russian Federation in the form of regulations that contain labor law norms.

Admission of workers to perform labor activities on the night shift

Not everyone can work the night shift.

The Labor Code of the Russian Federation provides for cases when employees cannot be allowed to work on a late shift.

Before receiving permission to work on the night shift, employees will have to inquire about the possibility of refusing to work on the evening and night shifts by reading a document establishing the basics of labor law.

The following cannot be involved in work during the night shift:

1. Female representatives who are pregnant;
2. Citizens who have not reached the age of majority (eighteen years old).

Exceptions are usually children engaged in acting, as well as other categories of workers provided for by the Labor Code of the Russian Federation and other federal legislative acts.

Employees who have drawn up a written agreement may be involved in night work activities. These include:

• female representatives who have children under the age group of three years;
• people with disabilities;
• employees who have children with disabilities;
• citizens caring for their sick relatives according to a medical report;
• a parent raising their child alone (the child is five years old or younger);
• guardians of small children (age group - up to five years).

Features of night shift pay

Special payment procedure for night shift.

When working on a night shift, the amount of wages accrued to an employee for each hour worked is greater than when working during the day.

The amount of increased pay is determined by formalizing collective contractual relations, a local regulatory legislative act, which is adopted in agreement with the opinion of the trade union and trade unions.

The wages should not be less than twenty percent of the hourly rate.

Work performed late on a shift work schedule is paid in the same way as work performed on a night shift on a regular work schedule is paid. That is, additional money is always paid for night hours.

For example, the salary of an employee of an enterprise is 75 thousand rubles if the person works five days a week with a working schedule of forty hours. At the beginning of September, the employee worked the night shift at the request of the employer from ten to twelve o'clock at night. The amount of additional wages was 20% of the wages accrued to the employee for daily working hours.

It follows from this that the salary of an employee of the organization for the period of September will be 70,020 rubles.

The amount of additional salary is calculated as follows:

The basic salary, the amount of which is 75 thousand rubles, is divided by 170 (the total number of hours worked according to the daily schedule in September). The result is then multiplied by two (the total number of hours worked on the late shift) and by 1.2 (the temporary rate, which was increased by 20%).

Let's give another example: a watchman worked 160 hours in one month. Forty of them were worked at night. The additional fee for a late shift at the enterprise was 35% of the hourly rate (42 rubles). Pay rate: 42 rubles multiplied by 160 hours.

The amount of the additional payment, accordingly, was 588 rubles (42 rubles multiplied by 40 hours and 35%). The total cost ends up being 7,308 rubles (we add up the salary for daytime hours and nighttime hours).

It is important to note that payment for activities on weekends and holidays will not lead to the cancellation of the additional payment for night shift work.

Regulatory documents governing remuneration for work on the night shift

Higher wages than for day shift work.

Payment for additional working hours is made in the amount determined by the government bodies of the Russian Federation. It is 20% of the hourly rate or salary (per hour of working time).

In earlier years, documents regulating labor relations established an increased amount of wages accrued for night working hours.

This resolution was put forward by representatives of the CPSU Central Committee and the USSR Council of Ministers in February 1987. This document also recorded an additional payment for work performed in the evening (20% of the tariff plan rate or cash salary). After this resolution was issued, the established norms completely or partially lost their force, so at the present time most of them are not quoted.

This fact was officially confirmed by representatives of the Supreme Court of the Russian Federation and the Ministry of Social Development of the Russian Federation.

The organization has every right to establish a higher amount of wages accrued at night than the fixed minimum. Information on the amount of salary must be reflected in the TD after the employee’s agreement or in the document regulating payment for labor activities, which was issued by the company.

It should be noted that some employees receive increased wages for working late shifts in full compliance with the current legislative system regulating the labor rights of citizens.

For example, the minimum labor cost for security guards is 35% of the hourly rate or cash salary.

One way or another, payment for work activities performed on the night shift cannot be in the form of a cash bonus. If the nature of remuneration changes, this will be regarded as a violation of the rules adopted by the current legal system. In this case, the organization may be fined a particularly large amount.

From this video you will learn how to register an employee for overtime work.

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Night work is usually shorter in duration than day work. There are also differences between day and night in matters relating to payment (night hours require payment, subject to special conditions). In our article we will talk about night work and everything related to its payment.

About working at night

The essence of night work is revealed in Art. 96. The specified legal norm recognizes as such work carried out by citizens in the period from 22:00 to 06:00.

When inviting workers to work at night, the manager must remember his responsibilities to reduce the shift by an hour compared to the day shift established at the enterprise. The duration of the latter is usually equal to the length of a working day with a 6-day working week with one day off. However, the employer does not have the right to subsequently require employees to work this hour.

However, it is important to remember that this rule only applies to employees whose work activities do not specifically require night shifts. Thus, if a citizen is initially hired with the condition of performing labor functions at night, the duration of his shift remains unchanged (i.e., equal to the day). It makes sense to talk about reducing the night shift for this category of workers only when such a condition is stipulated in an agreement concluded between the employer and the work team.

Persons entitled to refuse to work at night

Despite the fact that managers are given the opportunity to involve subordinates in work at night, the law still provides for a number of restrictions regarding situations where the involvement is impossible or permissible only upon receipt of written consent from the employee.

Thus, it is prohibited to engage in work at night:

• women who are pregnant;
• minors working under a contract;
• persons who have medical contraindications, documented;
• other persons mentioned in this regard in the Labor Code (other regulatory legal acts containing labor legislation).

Please note that these restrictions do not apply to persons who are hired for work that involves performing/creating artistic works (directors, actors, performers, singers, artistic directors, etc.).

• women with children under 3 years of age;
• persons with disabilities (as well as those with disabled children);
• citizens providing care for family members recognized as sick (an official medical report is required);
• mothers/fathers raising children under 5 years of age, in the case when they are raising them without the help of another parent;
• single caregivers with children under 5 years of age.

The employer should not forget about his obligation to familiarize the mentioned persons with their right to refuse to work at night, as evidenced by Part 5 of Art. 96 TK. In this case, the fact of familiarization must also be confirmed in writing.

Part 6 of the above article also establishes the procedure for working at night for persons in creative professions/associations whose activities are aimed at creating/reproducing works of art. According to this rule of law, the procedure and conditions for attracting this category of workers to work at night are determined by local acts of the employer, as well as a collective/labor agreement. The conclusion of contracts with them is carried out according to the list of jobs/professions/positions approved by the Russian government.

Pay for work at night

In the Labor Code of the Russian Federation, remuneration for work at night is mentioned in Art. 154. True, this legal norm contains instructions only on the general procedure for remuneration without any specifics.

Thus, the first paragraph establishes a condition regarding work at night, which must be paid in a larger amount than activities carried out during the day. At the same time, the level of salary increase should not be lower than the limits provided by law (including the Labor Code and other regulations relating to labor issues).

According to the provisions of Part 2 of Art. 154 of the Labor Code, the minimum amount of wage increase is generally established by the Government of the Russian Federation. In its final version, the procedure for increasing wages for a person going to work at night is reflected in local acts developed, adopted and issued by management in agreement with the representative body of workers. In cases where such a procedure is not regulated at the enterprise, but the employee worked a night shift, the employer must issue a corresponding order, which stipulates an increase in wages for night hours.

Until 2011, in our country there was a decree of the CPSU Central Committee dated February 12, 1987 No. 194, according to which an additional payment of 20% of the hourly rate was required for work in the evening and 40% for work at night. At the same time, additional pay for night work was discussed only when at least half of the time worked was at night.

By Decree of the Government of the Russian Federation dated April 28, 2011 No. 332, the above-mentioned legal act was declared invalid. By the way, this document was never in full force, since its provisions contradicted the current labor legislation.

Today, government decree No. 554 dated July 22, 2008 is in force, according to the provisions of which employees performing their labor functions at night must receive an additional payment, calculated as a percentage of the established wages. In 2017-2018, this amount is equal to 20% of the hourly tariff rate or the employee’s official salary, and the calculation takes into account each night hour worked by the employee.

It is important to understand that at the government level only the minimum amount of additional payments for night work is provided. As for its maximum level, it is not limited by anything and depends only on decisions made by the employer and enshrined in internal regulations issued by him or agreements concluded between him and employees.

For some categories of the working population, whose wages are paid from state/municipal budgetary funds, special methods for calculating payment for night work have been adopted and are in effect. For example, this applies to health workers and social workers, for whom such payment methods are a kind of additional incentive measure.

Is there a difference between night work and overtime

Quite often, ordinary citizens confuse the concepts of night work and overtime work. However, these concepts are different: they are paid differently, taken into account, and formalized. Let's take a closer look at the differences that exist.

Speaking about overtime work, it should be understood that such work is carried out for

According to part one of Art. 104 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), the introduction of summarized recording of working time is allowed when, due to production conditions in the organization as a whole or when performing certain types of work, the daily or weekly working hours established for a given category of workers cannot be observed, so that the duration working hours for the accounting period (month, quarter and other periods) did not exceed the normal number of working hours. The accounting period cannot exceed one year.

The procedure for introducing summarized recording of working time is established by the internal labor regulations (part three of Article 104). Internal labor regulations are approved by the employer taking into account the opinion of the trade union and, as a rule, are an annex to the collective agreement (Article 190 of the Labor Code of the Russian Federation).

Consequently, the internal labor regulations must determine the order in which the summarized recording of working time is introduced.

For example, it can be introduced by order of the head of the organization. If today there is no such procedure in the internal labor regulations, appropriate changes should be made to define such a procedure. At the same time, the employer is obliged to familiarize employees, against signature, with both the changes to the internal labor regulations and the order to introduce summarized recording of working time.

Pay for work at night

According to Art. 96 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation) night time is considered to be the time from 22 o'clock to 6 o'clock.

By virtue of part one of Art. 154 each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.

For workers of paramilitary, professional fire and security guards, an additional payment of 35 percent of the hourly tariff rate (salary) for work at night is established by Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 08/06/1990 N 313/14-9 “On remuneration of security workers at night " Due to the absence of an act of Russian legislation establishing the amount of increased pay for work at night for security guards, by virtue of Art. 423, this normative act of the former USSR is subject to current application.

Decree of the Government of the Russian Federation of July 22, 2008 N 554 “On the minimum amount of increase in wages for work at night” was adopted in pursuance of part two of Art. 154 and establishes only the minimum amount of increase in pay for work at night in cases where, in accordance with part one of this article, the amount of such payment is not established by law.

Thus, security guards are paid additionally for work at night in an amount not less than 35 percent of the hourly tariff rate (salary).

The legislator, establishing in Article 154 of the Labor Code of the Russian Federation the employer’s obligation to pay for work at night at an increased rate, did not indicate any exceptions, including for employees, due to the nature of the work, who are specially hired to work at night.

It is not possible to include the amount of additional payment for night work in the salary amount in advance due to the following. Part three of Art. 154 requires that specific amounts of increased wages for night work be established in a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, or an employment contract.

And if the amount of increased pay is initially included in the salary, it will be almost impossible to determine what specific amount of the increase in pay for night work has been established.

Moreover, since every hour of night work is subject to payment at an increased rate, and in each month the amount of night time worked will be different, then the amount of additional payment in each month should be different. And the salary is set in a fixed amount, and, accordingly, will not be able to take into account the amount of night work in different months in full.

Therefore, in the manner provided for in part three of Art. 154 of the Labor Code of the Russian Federation, it is necessary to establish specific amounts for increasing wages for work at night.

Overtime pay

According to part one of Art. 99 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), overtime work in the cumulative accounting of working hours is work performed by an employee at the initiative of the employer in excess of the normal number of working hours for the accounting period. The procedure and cases of involvement in overtime work, as well as its maximum duration, are provided for in Art. 99. According to Art. 152 of the Labor Code of the Russian Federation, overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least double the rate.

Specific amounts of payment for overtime work may be determined by a collective agreement, local regulations or an employment contract.

At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Thus, the first two hours worked in excess of the normal number of working hours during the accounting period (in your case, a month) are paid at least one and a half times the rate, the remaining hours in excess of the norm are paid at least twice the rate.

Payment for work at night on a holiday

According to Art. 153 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), employees receiving a salary for work on a non-working holiday are paid in the amount of at least a single daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary, if work on a non-working holiday was carried out within a month working time standards, and in an amount of at least double the daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary, if the work was performed in excess of the monthly working time standard. Specific amounts of payment for work on a 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 employees, or an employment contract.

If the working hours fall on the night time of a holiday, then the employer is obliged to provide both types of guarantees for work during such hours. Let’s say the schedule provides for (and therefore falls within the limits of the monthly working hours) a work shift from 8 a.m. on November 4th to 8 a.m. on November 5th. In such a situation, in addition to the basic rate, an additional payment must be made in the amount of at least a single hourly rate in addition to the salary for each working hour that falls on a holiday (from 8 a.m. to 12 p.m. on November 4). In addition, for each hour of night work (from 22:00 on the 4th to 6:00 on the 5th of November) you must pay at least 35% of the hourly rate.

Additional payments for irregular working hours Situation: is it necessary to pay extra for night work for an employee who has an irregular working day? Night work occurs on the initiative of the organization's management. Answer: yes, it is necessary. It is explained this way. Irregular working hours are a special mode of work. Under this regime, individual employees (if necessary) may be involved in performing their work functions outside the working hours established for them. This happens sporadically, by order of the employer. The list of positions of employees with irregular working hours is established by a collective agreement, agreements or local regulations of the organization. This procedure is provided for in Article 101 of the Labor Code of the Russian Federation.

How to calculate night hours from salary: formula

The accountant calculated Zaitseva’s salary for April as follows: 20,000 rubles. + 304.43 rub. + 152.21 rub. = 20,456.64 rub. In September, in accordance with Alpha’s labor regulations, Zaitseva was granted additional paid leave (5 calendar days) for irregular working hours.

Additional payments for work on a holiday night Situation: how to pay for work on a holiday night? An employee who worked on a holiday night is entitled to two additional payments:

• for work on holidays (Article 153 of the Labor Code of the Russian Federation);

• for work at night (Articles 149, 154 of the Labor Code of the Russian Federation).

Therefore, when paying for work on a holiday night, it is necessary to separately calculate each of the additional payments, and then add up the resulting amounts. An example of payment for an employee’s work on a holiday night. Alpha LLC is guarded around the clock.

The guard security service works in shifts.

How to calculate night work hours

Work at night (from 10 pm to 6 am) is paid at increased rates. In its internal documents, an organization can establish any amount of additional payments for night shifts.

However, in any case, they should not be less than those established by law. This is stated in Article 154 of the Labor Code of the Russian Federation. Minimum amount of additional payments The minimum amount of additional payments for work at night is established by the Government of the Russian Federation (Part.
2 tbsp. 154 Labor Code of the Russian Federation). Currently, the minimum additional payment is 20 percent of the hourly tariff rate (salary calculated per hour of work) for each hour of work at night (Resolution of the Government of the Russian Federation of July 22, 2008 No.

Payment for night hours during a shift work schedule

Attention

For work in conditions deviating from normal (in particular, work at night), additional payment is due (Article 149 of the Labor Code of the Russian Federation). But during the time he is on a business trip, the employee is guaranteed only average earnings (Art.

167 Labor Code of the Russian Federation). What about surcharges? Let us turn to paragraph 8 of the Instructions of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated 04/07/1988. No. 62 “On business trips within the USSR.” It says that an employee specially sent to work on weekends or holidays is paid at an increased rate. In Art. 149 of the Labor Code of the Russian Federation, among the conditions deviating from normal, work is named, including on weekends and holidays, as well as at night. Following the logic of the Instructions, additional payment is due in all cases, including for night work.

Payment for night hours according to the Labor Code of the Russian Federation in 2018, example of calculation

1. The law allows you to work at night
2. Which shifts are considered night shifts?
3. Documents on payment for night work
4. Special contingent of personnel
5. Factors determining the amount of pay for night shifts
6. Night on a business trip
7. Examples of night wage calculations

Shift work schedules often include night work. For the employee, such work carries an increased burden, therefore, the payment for it should be higher.
Employees are often concerned about the issue of pay during shift work, in particular when they are busy at night. Let's consider how the laws of the Russian Federation relate to this issue, how accounting occurs when working outside of normal hours, how to calculate payment, and we will show this with a specific example.

Payment for night hours

Amendments have been made to Article 5.27 of the Code of Administrative Offenses “Violation of labor legislation and other regulatory legal acts containing labor law norms” and a new article 5.27.1 has appeared. Code of Administrative Offenses “Violation of state regulatory requirements for labor protection contained in federal laws and other regulatory legal acts of the Russian Federation.”

In this regard, we offer ready-made documents specially developed for private enterprises: 1. Labor protection in private organizations More details 2. Licensing requirements for private companies during inspection by the Ministry of Internal Affairs More details 3.

Security agreements More details 4. Package of documents on the Labor Code for private security organizations (private security companies) More details In addition, we draw your attention to the fact that unscheduled inspections by regulatory authorities have become the norm for the city of Moscow and other regions.

How to calculate night hours from salary

It follows from this that there is a gap in labor law, which makes the interests of persons working several shifts at night unprotected. Answers to frequently asked questions Question No. 1. The watchman works for a company in the housing and communal services sector, which has joined the industry agreement. It provides for a larger percentage of additional payment in relation to the normative one. Can he count on receiving it? Yes, it can.

Thus, the surcharge according to the federal standard is 35%, and according to the industry standard it is 40%. The employer is obliged to adhere to the rate indicated in the industry document.

Question No. 2. Does the bonus for night work depend on working time standards? No, it doesn't depend. Additional payment must be accrued to all employees, without exception, part of whose daily activities relate to the time period from 22 to 6 hours.

How to calculate night hours from salary

DECISION of July 22, 2008 N 554 On the minimum amount of increase in wages for work at night In accordance with Article 154 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides: Establish that the minimum amount of increase in wages for work at night (from 22 hours to 6 hours) is 20 percent of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night. Chairman of the Government of the Russian Federation V. Putin Calculate how many night hours a particular watchman worked in a month. For example, Ivanov worked 64 hours. His tariff rate is 70 rubles per hour.
Her employment contract stipulates irregular working hours. In April, the computer broke down, which led to the loss of some accounting data. Zaitseva restored accounting data:

• April 6 – from 8 to 24 hours;
• April 7 – from 9 to 23 hours.

Zaitseva’s salary under the employment contract is 20,000 rubles.

Procedure for calculating additional pay for night work

The organization has established an additional payment for night work in the amount of 25 percent for each hour of night work. In 2015, the average monthly number of working hours with a 40-hour work week is 164.25 hours. There are 22 working days in April. The remuneration calculated for each hour of work will be 121.77 rubles. (RUB 20,000: 164.25 hours). Zaitseva's additional payment for night work will be:

• for April 6 – 304.43 rubles. ((RUB 121.77 + (RUB 121.77 × 25%)) × 2 hours);
• for April 7 – 152.21 rubles. ((RUB 121.77 + (RUB 121.77

How to calculate night hours from salary example

The law allows working at night Despite the fact that most organizations work during the day, the specifics of certain types of work require night (and sometimes round-the-clock) functioning. Just for such enterprises, there is a shift work schedule, according to which part of the shift or the entire shift falls during hours usually intended for sleep and rest.

The regulations for the organization and payment of such work are prescribed in Art. 96 and 154 of the Labor Code of the Russian Federation. Which shifts are considered night shifts The law declares night work hours to be from 10 p.m. (10 p.m.) to 6 a.m. A shift will be considered a night shift if at least half of it consists of work within the specified time period. Payment at the night rate will only be for the hours that make up this period; the rest will be rewarded, as is customary in day shifts.

How are night work hours paid during a shift schedule in accordance with the Labor Code of the Russian Federation?

How to calculate night work hours

Payment to employees for work at night is regulated by Decree of the Government of the Russian Federation No. 554. Night time is considered from 22 o'clock to 6 o'clock and is paid at least 20% higher than the traditional tariff rate.

Instructions

1. The company may increase pay to employees for working at night. This is established by the collective agreement and prescribed in the regulations of the enterprise.

2. If the employee is paid a salary and not a tariff rate, then the payment should be determined for one hour work in a given month. To do this, the salary should be divided by the number of working hours in a month. Multiply the resulting number by the number of hours worked per night and by the percentage established for night work. Unless otherwise established by the company's regulations, then by 20% as required by legislative regulations.

3. When working at night on holidays and weekends, you should multiply the salary amount by 2 or provide an additional day off.

Additional payment for night hours should be calculated by multiplying the tariff rate for one hour calculated from the salary by the number of hours worked per night and by the percentage of extra pay for night time work .

4. If an employee is required to work overtime in night hours that exceeds the norm of his work schedule, then the number of night hours should be multiplied by the tariff rate for one hour work, multiply by the percentage of payment for night hours and multiply by two. Since overtime work is paid double.

5. Increase wages for work in night hours are abnormal. Upon inspection, the employer may be fined for failure to pay for night hours or stop the operation of the enterprise for up to 90 days. Consequently night hours must invariably be paid based on the hourly rate multiplied by the number of night hours worked and the percentage of pay for night work.

Question: What is the increase in wages for night work?

Lawyer's answer:

Payment for night work is made in the amount established by an employment or collective agreement or a local regulatory act of the organization, but not less than the amount established by Decree of the Government of the Russian Federation of July 22, 2008 N 554 - a 20 percent surcharge for each hour of night work.

Legal basis:

Each hour of night work is subject to increased pay compared to work under normal conditions. The amount of such payment cannot be lower than that established by labor legislation (Part 1 of Article 154 of the Labor Code of the Russian Federation). This rule also applies to workers hired specifically for night work.

Decree of the Government of the Russian Federation dated July 22, 2008 N 554 provides for a uniform minimum amount of additional payment for all workers for night work, namely a 20 percent additional payment for each hour of work.

Specific increases in wages for work at night are established (Part 3 of Article 154 of the Labor Code of the Russian Federation):

• collective or labor agreement;
• local regulatory act adopted taking into account the opinion of the representative body of workers.

The additional payment is calculated based on the hourly tariff rate (salary calculated per hour of work). Consequently, when establishing an additional payment for night work, other additional payments and (or) allowances are not taken into account.

According to Part 1 of Art. 96 of the Labor Code of the Russian Federation, the time from 22 to 6 o’clock is considered night time. Labor legislation requires reducing the duration of work at night by one hour without further work (Part 2 of Article 96 of the Labor Code of the Russian Federation).

Payment for night

The exception is cases provided for in Parts 3 and 4 of Art. 96 Labor Code of the Russian Federation.

Currently, a number of industries have agreements on the establishment of additional payments, including for night work. For example, the Industry Tariff Agreement in the housing and communal services of the Russian Federation for 2008 - 2010 (extended until 01/01/2014 by the Agreement dated 02/19/2010) provides for an additional payment for night work in the amount of 40 percent of the hourly rate. If the amount of additional payment for night work is established by both a regulatory legal act and an agreement, then the provisions that are most favorable for the employee are applied.

From Art. 154 of the Labor Code of the Russian Federation it follows that it is not the possibility of being hired to work at night that is paid at an increased rate, but directly each hour actually worked. Therefore, the employer must determine how much it increases pay for exactly one night hour.

The possibility of payment for night work by other means is not provided for by labor legislation.

This means that the employer does not have the right to establish such a fixed amount for work at night, which can be paid, for example, for professional skill, class, work with information constituting a state secret, etc. For night work, it is necessary to establish a specific payment amount per hour of work, which is multiplied by the number of hours worked.

A different form and procedure for payment for work at night will be a violation of labor legislation (Article 154 of the Labor Code of the Russian Federation) and may entail administrative liability in accordance with Art. 5.27 of the Code of the Russian Federation on Administrative Offences.

The answer was prepared by Dmitry Stikhin, senior lawyer

| Seminars for private corporations (private public corporations) | Books for Private Limited Liability Company (CHOP) | Developments for private limited liability company (private public company) | Attention CHOO (CHOP)!!! It is urgently necessary to bring your documents into compliance with licensing legislation, labor legislation, and labor protection requirements. The websites of regional prosecutors' offices contain lists of scheduled inspections in 2015 for compliance of the private company's documents with the requirements of licensing legislation, labor legislation, and labor protection. If you did not find yourself on the list of inspections for 2015, this does not mean that the regulatory authorities will not come to you in the coming year. In addition to scheduled inspections, there are also unscheduled ones. Please note that from January 01, 2015 Fines for violation of labor laws have increased significantly. Amendments have been made to Article 5.27 of the Administrative Code “Violation of labor legislation and other regulatory legal acts containing labor law norms”and a new article 5.27.1 appeared. Code of Administrative Offenses " Violation of state regulatory requirements for labor protection contained in federal laws and other regulatory legal acts of the Russian Federation.” In this regard, we offer ready-made documents specially developed for private enterprises: 1. Occupational safety and health in private enterprises (CHOP) More details 2. Licensing requirements for private enterprises (private security companies) during inspections by the Ministry of Internal Affairs More details 3. Security contracts More details 4. Package of documents on the Labor Code for private enterprises (private enterprises) More details In addition, we draw your attention to the fact that unscheduled inspections by regulatory authorities have become the norm for the city of Moscow and other regions. Our company’s specialists are ready to help you check, correct, restore the necessary documents and prepare for inspection by regulatory authorities!

CALCULATION PROCEDURE FOR SUPPLEMENTAL PAYMENT FOR NIGHT WORK

Performing work in conditions deviating from normal conditions also includes working at night. Night working hours are considered to be from 22.00 to 6.00. Increased amounts of pay for night work are established by a collective agreement, but these amounts should not be lower than the amounts provided for by law. The minimum amounts for increasing wages for work at night were established by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. By Decree of the Government of the Russian Federation of July 22, 2008. N 554 “On the minimum increase in wages for work at night” establishes the minimum increase in wages for work at night (from 22 o’clock to 6 o’clock) and is 20 percent of the hourly tariff rate (salary (official salary) calculated for hour of work) for each hour of night work. For organizations in various fields of activity, increased pay can be determined by industry agreements regulating labor relations at the federal, regional and territorial levels. In the communications industry, such legal acts have not yet been adopted, so telecom operators have the right to establish a specific amount of salary increases, taking into account the opinion of the representative body of employees. Since some businesses operate around the clock, accountants are faced with the task of calculating wages for night work based on timesheet data. It is also necessary to differentiate between night work in multi-shift and short-shift modes, since such work is paid according to different rules. Thus, a multi-shift regime does not include, in particular, work when dividing the working day into parts, daily shifts, only night or only evening shifts, one-time, systematic or occasional trips to work on night or evening shifts.

For example, an employment contract has been concluded with an employee of a bakery, according to which the employee is hired specifically to work on the night shift. For this employee, the duration of work (at night) is not reduced.

Let's look at examples of calculating payment for night time.

Example 1.

The security guard worked 160 hours in a month. Of these, 40 hours were worked at night. The additional payment for night work in the organization is set at 35% of the hourly tariff rate. The hourly wage rate for an employee is 42 rubles.

Payment according to the norm: 42 rubles. x 160 = 6720 rub.

The additional payment for night work was: 42 rubles. x 40 x 35% = 588 rub.

Payment for the month was: 6720 + 588 = 7308 rubles.

Please note that if night hours fall on a non-working holiday, then additional payments are made: for work at night - in the manner established by the collective agreement (local regulatory act), for work on a non-working holiday - in the manner established by Article 153 of the Labor Code of the Russian Federation . Thus, payment for work on a holiday does not cancel the accrual of additional payments for work at night.

Example 2.

Security guard in May 2008 worked only 160 hours. In accordance with the shift schedule, the security guard worked 8 hours on a holiday (May 9) without being given a day off instead of the holiday worked. 40 hours were worked at night (2 hours of which were on May 9).

The hourly rate of a security guard is 35 rubles.

Payment according to the norm: 35 rubles. x 160 = 5600 rub.

Additional payment for work on a holiday: 35 rubles. x 8 = 280 rub.

Additional payment for night work (35%): 35 rubles. x 40 x 35% = 490 rub.

Monthly payment: 5600 + 280 + 490 = 6370 rubles.

A situation is possible when the driver works at night - from 22 to 6 o'clock (Article 96 of the Labor Code of the Russian Federation). Every hour of work at night, in accordance with the requirements of Art. 154 of the Labor Code of the Russian Federation, must be paid in an increased amount, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. Thus, transport enterprises, when establishing the amount of pay for night work for employees working in two- and three-shift modes, can be guided by the Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Russian Central Council of Trade Unions dated February 12, 1987 N 194 “On the transfer of associations, enterprises and organizations of industry and other sectors national economy for a multi-shift operating mode in order to increase production efficiency” (hereinafter referred to as Resolution No. 194). This regulatory act is applied if the work schedule clearly defines a multi-shift regime (working during the day in two or more shifts) (Letter of the USSR Ministry of Communications dated 09/08/1989 No. 185-D). The specific amounts of increased wages for night work are 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.

Example 3.

Driver Vorobiev I.S. worked 180 hours in March 2008, including 5 hours at night. The accounting period is a month. The normal number of working hours for the accounting period is 159. The driver is set an hourly tariff rate of 200 rubles. For each hour of work at night, the driver is paid 40% of the hourly tariff rate. Overtime hours are paid at the minimum rates established by the Labor Code.

Salary Vorobyov I.S. will include:

— remuneration for actual time worked—RUB 36,000. (180 h x 200 rub.);

— additional payment for work at night — 400 rubles. (200 rub. x 40% x 5 h);

— overtime payment — 4,000 rubles. (200 rubles x 2 hours x 0.5 + 200 rubles x (180 - 159 - 2) hours x 1).

The total salary for March will be 40,400 rubles. (36,000 + 400 + 4000).

Example 4.

Store cashier V.V. Solovyova worked 182 hours in April 2008, including 58 hours at night. Accounting period: a month. The normal number of working hours for an accounting period is 175. The cashier is given an hourly rate of 100 rubles. For each hour of work at night, she is paid 35% of the hourly rate. Payment for overtime work is made at one and a half times the hourly wage rate for the first two hours of work in the accounting period and double for subsequent ones.

The store cashier received the following salary for work in April 2008:

- for actual time worked - 18,200 rubles. (100 rub. x 182 h);

— for work at night — 2030 rubles. (RUB 100 x 35% x 58 h);

— for overtime work — 600 rubles. (100 rubles x 2 hours x 0.5 + 100 rubles x (182 - 175 - 2) hours x 1).

There are cases when an employee sent on a business trip performs an official task at night. In such a situation, the question arises as to whether he needs to pay for work per night at an increased rate. Let's try to figure it out. For work in conditions deviating from normal (in particular, work at night), additional payment is due (Article 149 of the Labor Code of the Russian Federation). But during the time he is on a business trip, the employee is guaranteed only average earnings (Art.

167 Labor Code of the Russian Federation). What about surcharges?

Let us turn to paragraph 8 of the Instructions of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated 04/07/1988. No. 62 “On business trips within the USSR.” It says that an employee specially sent to work on weekends or holidays is paid at an increased rate. In Art. 149 of the Labor Code of the Russian Federation, among the conditions deviating from normal, work is named, including on weekends and holidays, as well as at night. Following the logic of the Instructions, additional payment is due in all cases, including for night work. In order for the employer to be able to pay extra for such work, he will need documents confirming the number of hours worked by the posted worker after 22:00. Such a document could be a letter from the company to which the employee was posted. It indicates the number of night hours worked by this employee. Based on this document, the employer determines the amount of additional payment. Considering that the employee retains his average earnings during a business trip, it is logical to calculate the additional payment for night work based on the average earnings.

However, the issue of additional payment for night work during a business trip is still controversial. There is no regulatory act that would clearly establish additional pay for night work on a business trip. Tax inspectors may, during an audit, exclude the amount of additional payment from the tax base for income tax and assess additional tax.

Let's look at a few more questions as an example: does the monthly standard of working hours decrease if there are night shifts in the shift schedule, and how to calculate compensation for additional rest time on the night shift.

Example 5.

During August 2008, the employee worked 5 night shifts with a 40-hour work week. The standard working time for this month is 168 hours.

Remuneration for work at night: provisions of the Labor Code of the Russian Federation and calculation rules

For each hour of work on the night shift, an additional payment of 35% is established.

What is the length of time worked on the night shift that is used to calculate additional pay: 7 hours x 5 shifts = 35 hours or 8 hours x 5 shifts = 40 hours?

What will be the monthly salary amount: a) at an hourly tariff rate of 60 rubles: 60 rubles. x 168 hours + (60 rub. x 35 hours x 40%) = 10,920 rub. or 60 rub. x 168 hours + (60 rubles x 40 hours x 40%) = 11,040 rubles? b) with a salary of 10,000 rubles: 10,000 rubles. + (RUB 10,000: 168 hours x 35 hours x 40%) = RUB 10,833. or 10,000 rub. + (RUB 10,000: 168 hours x 40 hours x 40%) = RUB 10,952?

Increased payment is subject to each hour of work at night (Part 1 of Article 154 of the Labor Code of the Russian Federation). This rule applies whether night work hours are reduced by one hour or not. Therefore, in this case, the employee must receive additional payment for all hours worked at night. The additional payment for night work will be:

— at an hourly tariff rate of 60 rubles. — (60 rubles x 40 hours x 40%) = 960 rubles;

- with a salary of 10,000 rubles. — (10,000 rubles: 168 hours x 40 hours x 40%) = 952 rubles.

Thus, the total amount of the employee’s salary will be:

— at an hourly tariff rate of 60 rubles. — 11040 rub. (60 RUR x 168 hours + 960 RUR);

- with a salary of 10,000 rubles. — 10,952 rub. (RUB 10,000 + RUB 952).

We also note that violation of labor legislation by an employer may result in bringing him to administrative liability under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation in the form of a fine or suspension of activities.

The fine imposed is: for officials or individual entrepreneurs - 500 - 5000 rubles, for organizations - 30,000 - 50,000 rubles. Suspension of activities is applied for a period of up to 90 days.

Melikova Daria Pavlovna, consultant at Audit, Consulting and Law+ LLC, expert at the Russian Tax Courier magazine