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How do you pay bonuses while working part-time? Payments to part-time workers

How to pay part-time workers is a pressing question for many employers. The employee works regularly, but is not a primary employee. What payments, benefits and guarantees are he entitled to by law?

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Many organizations have part-time workers on their staff. These can be both existing employees and entities brought in from outside.

The nuances of the activities of such employees, as a rule, are discussed during employment. But when it comes to remuneration, many employers still don’t know how to do it right.

Is it necessary to pay a part-time worker sick leave, how to arrange vacation pay, is such an employee entitled to an advance? How is payment made for part-time work?

Basic moments

How is a part-time employee paid? The main indicator when calculating wages is the work schedule.

But if you compare part-time workers and main workers, you shouldn’t strictly separate them. Part-time workers are not at all a separate category of employees.

The only difference is part-time work, usually a part-time work week or a shorter day.

When paying for part-time work, all payments due to a regular employee are taken into account. These include allowances, stipulated coefficients, and standard surcharges.

Necessary concepts

Part-time work is a work activity that an employee carries out additionally, during the time not occupied by the main work activity.

The concept of “wages” predetermines. In the statement of the law, wages mean remuneration for work performed.

In this case, the following is taken into account:

  • employee qualification level;
  • the circumstances and complexity of the work performed;
  • volume and quality of duties performed;
  • incentive payments.

Compensation payments mean, for example, compensation for:

  • performing duties in conditions other than normal (overtime, night work);
  • activities in unusual climatic conditions;
  • work in areas with unfavorable background radiation;
  • other similar surcharges.

Incentive payments are intended to motivate employees and increase production efficiency. It can be:

  • bonuses for exceeding the plan;
  • bonuses for successful work;
  • incentive payments for distinguished employees;
  • other payments.

Documenting

An employee working part-time is registered in the same way as the main employee. That is, an employment contract is concluded with him.

Based on this, the employee is assigned a personnel number and started. The main regulator for payroll is becoming.

Its text must contain information about the procedure and conditions of remuneration. This is how the following data is written:

  • position according to the staffing table;
  • required salary;
  • allowances;
  • bonus payments;
  • other additional payments.

As a rule, part-time workers are assigned a salary in the amount of fifty percent of the salary amount due to the main employee in this position.

However, the employer has the right to apply other payment options, in particular:

  • time payment;
  • payment for actual products produced;
  • payments based on performance results.

The employment contract is certified by the signature and seal of the manager. Published by organizations.

After this, the part-time worker is considered a full-time part-time employee. His salary is calculated by analogy with the main employees.

Normative base

The norms of the Labor Code of the Russian Federation do not establish any special conditions for payment of part-time work.

If a time-based payment system is used, then the actual time worked is taken into account and the salary is directly proportional to it.

When paying for work on a piece-rate basis, the amount of wages is determined by the terms of the contract. All requirements regarding the remuneration of part-time workers are specified in.

If the part-time worker is paid on a time-based basis with standardized tasks, then in this case the activity is paid for the amount of work actually performed, regardless of the time spent.

For example, if the part-time worker is a cleaner and for her the amount of space to be cleaned is clearly limited, then the work can be completed in two hours while maintaining the established salary.

When carrying out part-time activities, the employee has the absolute right to any increases and additional payments established by law.

Also, a part-time worker, on an equal basis with the main employees, must receive compensation determined by local regulatory acts of management.

Article 133 of the Labor Code of the Russian Federation states that the monthly salary of an employee cannot be less than the established minimum wage. Regarding the remuneration of part-time workers, the law does not have such a clear definition.

But it is logical to assume that if the employee is accepted at half the rate, then the payment should be accordingly.

That is, if the subject carries out part-time work, the minimum wage is determined in the amount of ½ of the established norm.

This document contains information about all hours worked by employees. The timesheet is maintained by a person authorized by the manager.

The accounting employee who calculates the salary, after submitting the accounting sheet, checks it for compliance.

That is, the correctness of the indication of enrollment, registration and sick days, indication of working hours at night and holidays, etc. is checked.

The accuracy of the calculation of hours worked for each employee is also verified.

For a part-time worker working on a time-based basis, the amount of wages is determined by multiplying the hours worked by the tariff rate. Then the required allowances and surcharges are added to the amount received.

For example, if work was carried out at night, then this period is additionally paid by multiplying night hours and the surcharge coefficient.

Work on holidays and non-working days, if any, is paid as for main employees. That is, the tariff rate is doubled.

Wage

The salary level of a part-time worker is determined by the conditions.

At the same time, the employer is free not only to follow generally accepted standards, but also to establish his own calculation procedure.

For example, a part-time worker may be given a fixed salary without taking into account the actual time worked.

But regardless of the form of remuneration, a part-time worker is entitled to all regional coefficients and allowances applicable to main employees.

If, as remuneration for part-time work, the Labor Code proposes additional payment for the actual volume, then for part-time work, the recommendations of the law are different.

The Labor Code proposes to pay for part-time work in proportion to the time worked. In this situation, monthly salary rates are applied (0.5; 0.25 and others).

If a part-time worker works four hours a day every day, then he is given a rate of 0.5%.

For lower daily output, a lower rate is established. Consequently, the salary of a part-time worker is, in principle, less than the salary of the main employee.

Nuances on incentive payments

Can a part-time worker receive a full-time salary? If payment is made on a time basis, then definitely not.

In this case, it turns out that the employee works full time, which means that he is, in fact, the main employee, which requires documentation.

However, the salary of a part-time worker can be increased due to incentive payments. In addition to the bonus for qualifications, these may include additional payments for the amount of work actually done, if it exceeds the norm.

Also, the employee can be encouraged for high performance indicators and so on. In this case, the assignment of additional payments is entirely at the discretion of the employer.

The upper salary threshold for a part-time worker is not limited by law. But speaking of incentive payments, we cannot ignore the fact that the salary of a part-time worker is less than the norm established by law.

According to labor legislation, the main employee cannot receive a salary lower than the minimum wage, the minimum wage.

Consequently, a part-time worker must receive a salary no less than the established minimum wage, but taking into account the rate determined for him.

At the same time, the part-time employee pays, like the main employees, all required contributions and taxes. As a result, the amount he receives may be less than the norm required by law.

The employer must pay the remaining amount. For example, an employee working at a quarter rate is entitled to a minimum salary of 1/4 of the minimum wage. As of January 1, 2016, the minimum wage was set at 6,204 rubles.

With a salary of 5,200 rubles, the “net” salary of a part-time worker who does not receive bonuses and other payments will be 1,300 rubles, which is less than the norm.

In this case, the employer must pay an additional 251 rubles in order for the salary to comply with the requirements of the law.

Receiving an advance

Concerning the receipt of an advance by part-time workers, disputes do not subside. Some people think that a part-time worker’s salary is already not great, so there is no need to divide it into parts.

The law is clear on this matter - part-time workers should receive wages on an equal basis with main employees. Therefore, the advance payment to the part-time employee is paid simultaneously with all employees.

As for the amount of the advance, as usual it is equal to forty percent of the salary.

It is advisable to specify the amount of the advance payment in the employment contract. This will eliminate possible misunderstandings.

What is the minimum incentive amount?

According to the employer, the employer has the right to reward employees who excel in certain criteria.

Encouraging employees is a right, but not an obligation, of the employer. The list of possible incentives is determined by the collective agreement.

Moreover, according to the Regulations on Bonuses (,), the amount of bonuses can be set at the discretion of the employer.

Bonuses and incentives for part-time workers are carried out in the general manner established for all employees.

Incentive payments can be calculated as a percentage of wages or as a fixed amount.

So, with a fixed amount of incentive payments, the contract should specify the amount of the required bonus and the conditions for receiving it.

The employer and employee must discuss all the nuances of remuneration at the stage of drawing up the employment contract. At the same time, everything must be within the framework of labor legislation. Article 285 of the Labor Code of the Russian Federation states that part-time remuneration can be made:

  • in proportion to the time the employee worked;
  • depending on how much the employee managed to work;
  • on other conditions discussed with the employer and enshrined in the employment contract.

A part-time worker can work on a time-based basis. In this case, when setting standardized tasks for him, payment for part-time work is made depending on his final results, namely the actual amount of work that he managed to complete (Part 2 of Article 285 of the Labor Code of the Russian Federation).

Working hours of a part-time worker

Working hours are also one of the mandatory conditions that must be stipulated in the employment contract. The Labor Code of the Russian Federation ties remuneration for part-time work to working hours in case of time-based remuneration. The salary of a part-time worker cannot be more than half the salary of the main employee in the same position, since the working time of a part-time worker is limited.

The working hours of a part-time worker cannot exceed four hours per working day (Labor Code of the Russian Federation). On days when a part-time worker is released from work at his main place of work for some reason, he is allowed to work part-time for the whole working day (or the whole shift). The period of working time of a part-time worker for one month is limited to half the monthly standard of working time (or the standard for another accounting period) determined for the same category of workers.

Part-time work. Salary

The calculation of wages for a part-time worker and an employee at the main place of work is carried out identically.

The salary of a part-time worker, as well as an employee working at the main place of work, may consist of:

  • salary;
  • bonuses;
  • other payments.

The salary of a part-time worker is set according to the company’s staffing table. In this case, the calculation is made taking into account the fact that the working time of a part-time employee is shorter than the working time of the main employee.

If the company has established bonuses and other additional payments, then they also apply to part-time workers.

Payment for the work of a part-time employee is paid taking into account established benefits in the relevant region. For example, if regional coefficients and bonuses are provided for wages, then remuneration for part-time workers is made taking them into account (Part 3 of Article 285 of the Labor Code of the Russian Federation).

When can the wages of part-time workers be higher than the wages of main employees?

When determining the amount of a part-time worker’s salary, the employer must be guided by the rule according to which he is obliged to provide all company employees with equal pay for work of equal value (paragraph 6, part 2, article 22 of the Labor Code of the Russian Federation).

There are situations when a part-time worker fulfills the norm of a full working day for half the working day of the main employee. Or other situations when a part-time worker overworks the workload of the main employee for his part-time work. Or the qualifications of the part-time worker are higher than those of the main employee. In this case, the employer is interested in maintaining the full salary for the part-time worker. In this case, the employer has the right:

  • make a change to the staffing table by adding a position with a higher qualification with the number of staff units -1/2 and with the corresponding official salary;
  • determine the part-time employee’s payment depending on the amount of work performed. This condition is necessarily stipulated in the employment contract.

Remuneration for internal part-time work.

The remuneration of a part-time worker working in the same company and at his main place of work does not differ from the rules described above. His payment depends on the established wage system and, accordingly, the time spent on work (with a time-based system), or the volume of work performed (with piecework payment). Remuneration for external part-time workers - workers who come to work part-time from another company - is also regulated by the rules described above.

During the economic crisis, when there is an acute shortage of funds, many people are forced to look for part-time work.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Part-time work is one of the possible ways to earn additional income. The question of keen interest is: how is part-time work paid?

Legal status

According to the explanations of the Labor Code of the Russian Federation, part-time work is additional work after performing production functions at the main place of activity.

An important condition for part-time work is to perform it during time not occupied by the main job. Moreover, such work should be permanent.

Citizens have the right to take part-time jobs in an unlimited number of places.

The administration at the main place of work cannot prevent an employee from wanting to work part-time.

But it should be taken into account that, according to labor legislation, the duration of a part-time worker’s work cannot exceed four hours a day and half the monthly standard working time per month.

Permission from the main place of work is not required.

The exception is employees holding the position of heads of organizations, who must obtain permission from the founders of the company to register part-time work.

The documentary basis for the work is the prisoner, which must indicate that the work is a part-time job.

When applying for an additional job, a citizen must provide:

  • passport or other identification document;
  • copy of TIN;
  • a copy of SNILS;

However, the administration cannot require a new employee to:

  • work book or extract from it;
  • military ID;
  • other documents required to be presented at the main place of work.

If additional work requires certain special knowledge, the administration has the right to require documents from the new employee confirming the required level of qualifications.

Is an advance required?

A part-time employee does not differ from the main employees in their rights and responsibilities.

It follows from this that the part-time worker has the right to all accruals and payments, including advance payments.

Receiving an advance is specified in the employment contract and amounts to about forty percent of the official salary.

How to calculate?

The calculation of wages for a part-time worker has the same calculation algorithm as for the main place of work.

Example:

The staffing table of the Voskhod company includes the position of a premises cleaner with a salary of 9,500 rubles. Employee of a third-party organization Sidorova E.P. I decided to get a part-time job at Voskhod LLC as a premises cleaner. Sidorova E.P. I wrote an application for a job at the Voskhod company at 0.5 pay for the position of a premises cleaner.

Salary of Sidorova E.P. for the month worked amounted to 9,500 rubles. x 0.5 bet = 4750 rub.

What is the minimum wage for calculations?

Part-time workers are entitled to the same social rights and guarantees as main employees.

The provision on the minimum wage (minimum wage) enshrined in the Labor Code of the Russian Federation applies in full to part-time workers.

For a full-time job, a part-time worker cannot receive wages less than the minimum wage.

Example:

Petrenko K.G. got a part-time job at AGROPROM LLC as a plumber with a staffing salary of 8,000 rubles. part-time. The staffing table was approved taking into account the minimum wage, official salaries were calculated in accordance with the minimum wage for 2019.

For the month worked Petrenko K.G. received 8,000 rubles. x 0.5 rate = 4000 rubles, which corresponds to the actual time worked.

Are coefficients and regional allowances taken into account?

In addition to the official salary, part-time workers have the right to a full list of incentive coefficients and regional allowances.

FAQ

The concept of “part-time worker” raises many questions among employees. Wanting to understand the rights and responsibilities of part-time workers, people ask a lot of questions.

How is a 2NDFL certificate issued for a part-time worker?

For an internal part-time worker, the 2NDFL certificate is filled out taking into account the accrual amounts:

  • at the main place of work;
  • at the place of work as a part-time worker.

All charges are summed up by payment type and entered in the appropriate lines.

For an external part-time worker, a 2NDFL certificate is issued only for the amount of accruals at the place of work of the part-time worker.

Are personal income tax deductions available, including for children?

The standard deduction for employees, abolished in 2019, does not apply in 2019 to both main employees and part-time employees.

The standard child tax credit can only be claimed for one job. The employee has the right to decide for himself where this deduction will be provided to him.

An employee applies to any place of work to apply for a standard child tax deduction.

The organization employs part-time workers, both external and internal. The organization has a wage regulation, which states that when the business plan is fulfilled, employees receive quarterly and annual bonuses. Bonuses are paid to external part-time workers. Internal part-time workers are not paid bonuses, although their work is not satisfactory, they simply are not paid. When checking the State Tax Inspectorate, will this situation constitute a violation of Article 287 of the Labor Code of the Russian Federation. Are there any examples from judicial practice?

Answer

Answer to the question:

According to Art. Art. 57, 135 of the Labor Code of the Russian Federation, an employee’s wages are established by an employment contract in accordance with the wage systems in force for a given employer. Remuneration systems, including tariff rates, salaries (official salaries), are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulations containing labor law standards. Grounds and procedure for bonus payments to employees, incl. and part-time workers must be determined by the local regulatory act of the organization (regulations on remuneration, regulations on bonuses, etc.).

Employees working part-time (both external and internal) are subject to all provisions of the employer’s local regulations, including those defining the procedure for paying bonuses. The fact that an employee works part-time does not matter for the payment of bonuses, unless the opposite is established in the Regulations on Remuneration.

This conclusion is confirmed by judicial practice (see the Appeal ruling of the Supreme Court of the Kabardino-Balkarian Republic dated November 13, 2013 in case No. 33-4923/2013).

Thus, if the Regulations on Remuneration do not stipulate that bonuses are not awarded to internal part-time workers, during an inspection by the State Labor Inspectorate, non-payment of bonuses may be recognized as a violation of labor legislation, for which the employer may be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

When making decisions on this issue, Art. 22 of the Labor Code of the Russian Federation, according to which the employer is obliged to provide equal pay for work of equal value. If an external part-time worker under similar conditions has the right to a bonus, then an internal part-time worker under the same conditions should have the right to a bonus.

Details in the System materials:

1. Answer: How to calculate bonuses

Types of awards

What types of awards are there?

Each organization develops its own bonus system. This means that the employer can set any types of bonuses for employees at its discretion.*

Depending on the grounds for payment, bonuses are divided:

  • for production (accrued for the employee’s labor achievements);
  • for non-productive (not related to the results of the employee’s work, for example, bonuses for holidays, for the anniversary of the organization, etc.).

Depending on the frequency of payment of bonuses, there are:

According to sources of payment, bonuses are divided:

  • for expenses paid for ordinary activities;
  • for paid towards other expenses;
  • on paid out of net profit.

One-time bonuses

In what cases is a one-time bonus paid?

However, one-time bonuses may not be part of the organization’s remuneration system and are assigned only by order (order) of the manager. Moreover, since such a bonus is not mandatory, the employer has every right to pay it at its own discretion. The legitimacy of this position is also confirmed by the courts (see, for example,).

The basis for the accrual of any one-time bonus is the manager’s order to reward an employee or group of employees (according to unified forms and or). The order is signed by the head of the organization. The employee(s) must be familiarized with the order against signature (instructions approved). For information on whether it is necessary to make entries about one-time bonuses in the work book and in the employee’s personal card (), see.

Quarterly and monthly bonuses

How to pay a quarterly or monthly bonus

Monthly and quarterly bonuses can be either production (for example, monthly bonuses that are part of the salary) or non-production (for example, monthly bonuses for employees with children). Typically, the payment of monthly and quarterly bonuses is still related to the production activities of employees.

Monthly and quarterly premiums can be paid from . Most often, monthly and quarterly bonuses are paid out of expenses for ordinary activities.

The procedure for paying monthly (quarterly) bonuses can be fixed:

  • V ();
  • V ();
  • in a separate local document of the organization (for example, in,) (, Labor Code of the Russian Federation).

The basis for calculating a bonus is the manager’s order to reward an employee or group of employees according to standardized forms and or according to. The order is signed by the head of the organization. The employee(s) must be familiarized with the order against signature (instructions approved).

Do not make entries about monthly (quarterly) bonuses in employee work books. This is due to the fact that such bonuses are regular. And bonuses paid regularly do not need to be entered into the employee’s work book (Rules approved).

Annual bonus

How to pay a bonus based on the results of work for the year

The basis for calculating a bonus is the manager’s order to reward an employee or group of employees according to standardized forms and or according to.

The order is signed by the head of the organization. Familiarize the employee(s) with the order against signature (instructions approved).

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

2. Regulatory framework:Labor Code of the Russian Federation

Article 287. Guarantees and compensations for persons working part-time

Guarantees and compensations for persons combining work with education, as well as persons working in the Far North and equivalent areas, are provided to employees only at their main place of work.

(as amended by Federal Law dated July 2, 2013 N 185-FZ)

Other guarantees and compensations provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations are provided to persons working part-time in full.

(as amended by Federal Law No. 90-FZ of June 30, 2006)

3. Judicial practice:

SUPREME COURT OF THE KABARDINO-BALKAR REPUBLIC

APPEAL DECISION

Judge: Maryash S.A.

Judicial Collegium for Civil Cases of the Supreme Court of the Kabardino-Balkarian Republic, consisting of:

presiding Kuchukov O.M.

judges Beytuganov A.Z. and Khamirzova M.Kh.

with secretary B.

with the participation of plaintiff K.N. representative of the defendant R.,

having considered in open court on the report of judge Khamirzov M.Kh. civil case based on the claim of K.N. to the Federal Treasury Institution "Financial Support Directorate of the Ministry of Defense of the Russian Federation for North Ossetia-Alania" on the collection of unpaid funds upon dismissal, imposing on military unit N the obligation to issue orders for the payment of funds and the collection of unpaid funds,

on the appeal of the Federal Treasury Institution "Financial Support Department of the Ministry of Defense of the Russian Federation for North Ossetia-Alania" against the decision of the Prokhladnensky District Court of the KBR dated August 21, 2013,

installed:

From the case materials it follows that K.N. in the period from 12/31/2010 to 05/31/2011 she worked in military unit N as an instructor in social work and crime prevention, and from 06/01/2011 to 11/30/2012 as a club manager; from 05/12/2012 to 11/30/2012 on an internal part-time basis at 0.5 times the official salary for the position of instructor in social work and crime prevention.

Based on the order of the commander of military unit N dated November 20, 2012, she was dismissed on November 30, 2012 due to the liquidation of the organization under clause 1, part 1, art. 81 Labor Code of the Russian Federation.

Based on the pay slips for the period of her work in her main position and part-time from 12/01/2011 to 11/30/2012, it follows that the amount of benefits paid to her, the average earnings for the second month of employment (January 2013) were calculated incorrectly, underestimated, and for the 3rd month of employment the average salary was not paid in full. The amount of underpayment of severance pay is RUB 11,412.03; average monthly earnings for January 2013 RUB 12,528.66; for February 2013 RUB 43,255.20.

Based on Order of the Ministry of Defense of the Russian Federation dated July 26, 2010 N 1010, its decision on additional incentives for civilian personnel in the 3rd quarter of 2012 and in accordance with the order of the commander of the military unit for N from DD.MM.YYYY she was a bonus of 30,000 rubles was awarded for the main position. However, for the second position, which she performed part-time at 0.5 times the rate, this bonus was not awarded illegally, although she worked in this position for the entire third quarter, did not have any comments or penalties, and accordingly she was underpaid a part-time bonus in the amount 15,000 rubles.

For the 4th quarter, this bonus was not paid to her either for her main position or part-time, although she worked in the fourth quarter for two months from October 1, 2012 to November 30, 2012 inclusive and had no penalties. In this regard, she was underpaid a bonus for 2 months of work from October 1, 2012 to November 30, 2012 in the amount of 20,000 rubles. for the main position and in the amount of 10,000 rubles. part-time in proportion to the time worked.

Also, she was not paid a bonus for the year in accordance with the Order of the Ministry of Defense of the Russian Federation of November 30, 2012 in the amount of 14,000 rubles for her main position and in the amount of 7,000 rubles for a part-time position.

In connection with the above circumstances, K.N. filed a lawsuit against the Federal Treasury Institution "Department of Financial Support of the Ministry of Defense of the Russian Federation for the Kabardino-Balkarian and Karachay-Cherkess Republics" (hereinafter in the case of the FKU "OFO of the Ministry of Defense of the Russian Federation for the Kabardino-Balkarian Republic and the Karachay-Cherkess Republic"), military unit N, the Federal Treasury Institution "Financial Security Administration for the Republic of North Ossetia-Alania" (hereinafter referred to as the case of FKU "Ural Federal District for North Ossetia-Alania"), in which she asked to recover in her favor an unpaid debt in the amount of 133,195.89 rubles, including: 11,412 rubles 03 kopecks severance pay for December 2012; 12,528 rubles 66 kopecks average monthly earnings for January 2013; 43,255 rubles 20 kopecks average monthly earnings for February 2013; 15,000 rubles bonus for the 3rd quarter of 2012 for a combined position - instructor in social work and crime prevention; 20,000 rubles bonus for the 4th quarter of 2012 for the main position - club manager; 10,000 rubles bonus for the 4th quarter of 2012 for a combined position - instructor in social work and crime prevention; 14,000 rubles bonus based on the results of work for 2012 for the main position; 7,000 rubles for a combined position, obliging the defendant to recalculate severance pay for December 2012 and average monthly earnings for January and February 2013.

During the consideration of the case K.N. amended the claims and asked to oblige military unit N to issue an order to pay her: a bonus for the third quarter of 2012 for the second part-time position held by 0.5 times the rate in the amount of 15,000 rubles; bonuses for the fourth quarter of 2012 for the main position and for the second part-time position held by 0.5 rates, in proportion to the work


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According to Article 285 of the Labor Code, part-time workers are paid in proportion to the time worked, depending on output or on other conditions determined by the employment contract. Thus, from this point of view, the salary of a part-time worker is not limited in any way and depends only on the capabilities of the employer. This means that any amount of payment can be established in the employment contract.

Let's immediately note an important point: Firstly, if one of the main workers finds out that he receives less than a part-time worker, and their positions are the same, the “staff worker” has the opportunity to file a complaint with the labor inspectorate. And she, in turn, will oblige the company to explain such “equalization” in payment and additionally accrue the salary of the “offended” employee, not to mention a fine for violating labor laws. AND Secondly, according to specialists from the financial department, the salary of an internal part-time worker cannot exceed the salary established for the part-time staff unit (letter of the Ministry of Finance dated February 1, 2007 No. 03-03-06/1/50). Consequently, only within these limits can labor costs be taken into account as expenses when calculating income tax - that is, no more than 50% of the salary established in the staffing table. This is a rather controversial position, but the courts do not support financiers, emphasizing that the main thing is that the amount of the part-time worker’s payment should be specified in the employment contract (resolution of the Federal Antimonopoly Service of the North-Western District of May 2, 2006 in case No. A56-18935/2005).

Legal days

The second advantage of working part-time is the opportunity to work on weekends without criticism from regulatory authorities. And here’s why: as a general rule, a part-time worker cannot work more than four hours a day, and in a month - more than half the monthly working time standard for the corresponding category of workers (Article 284 of the Labor Code of the Russian Federation). On days when the employee has a day off at his main place, he can work part-time full time. At the same time, there is no need to draw up a separate order for work on a day off and, accordingly, it is not necessary to pay double for it either, since a part-time worker works in any time free from his main job, fulfilling the established norm. To record working hours, you can use a time sheet, the form of which was approved by Order of the Ministry of Finance dated February 10, 2006 No. 25n. It should also reflect the time the part-time worker worked.

Additional payment in the form of bonuses

So, since a part-time worker does not have the right to work more than four hours a day, he therefore cannot claim full wages. At the same time, from the provisions of Article 285 of the Labor Code of the Russian Federation, it follows that remuneration for a part-time worker may include not only payment depending on output, but also other payments provided for in the employment contract. Therefore, in practice, you can do this: establish in the contract the payment of a quarterly bonus in the amount that is necessary for the part-time worker to receive the promised salary in full.

For example, according to an employment contract for external part-time work, the employee’s salary is 10,000 rubles. At the same time, he is promised that he will receive 18,000 rubles a month. In order for the employee to receive the full amount in hand, the contract must provide for a quarterly bonus in the amount of 24,000 rubles. This bonus is paid based on the results of work for the quarter based on the order of the manager. As a result, the employee receives all the money due to him.

The second advantage of working part-time is the opportunity to work on weekends without criticism from regulatory authorities.

Once again we draw your attention to the fact that the condition for the payment of bonuses must be specified in the employment contract. Only in this case can the bonus be taken into account when calculating income tax as labor costs. In confirmation of what has been said - letter of the Ministry of Finance dated February 5, 2008 No. 03-03-06/1/81. By the way, if the premium is paid from net profit, then it does not need to be taken into account in tax accounting and, accordingly, insurance contributions to the Pension Fund and the Social Insurance Fund do not need to be charged.

Contract for services

One of the options for part-time work could be a civil law agreement or a paid service agreement. What are the advantages? Firstly, in this case, the employee can do work without appearing in the company’s office, which allows him to save on creating a workplace. Secondly, payment for work performed occurs solely by agreement. Thirdly, this money is not subject to contributions from accidents at work. In addition, it is possible to pay part of the salary “in an envelope”. However, please note that if you have entered into a contract agreement with a full-time employee, it would be good if the responsibilities under such a contract differed from his “regular” responsibilities enshrined in the employment contract. Otherwise, inspectors can re-qualify the civil contract as a labor agreement and charge additional insurance premiums.

We save thanks to benefits

In practice, such a situation may arise. You have a valuable, highly paid employee. You don’t want to lose him, but the size of the tax deductions from his salary greatly depresses you. How can you save on taxes and keep a valuable employee in the company? It is quite reasonable to do so. You invite the employee to resign of his own free will and on the same day you enter into an employment contract with him, but with the condition of external part-time work. The employee, who has received the payment and work book in hand, goes to the labor exchange and registers. You give him a certificate of average earnings for the last three months, which is submitted to the Employment Fund. Thus, the employee will receive part of his salary in the form of unemployment benefits.

According to Article 30 of Law No. 1032-1 of April 19, 1991 “On Employment in the Russian Federation,” unemployment benefits are calculated based on wages for the last three months of work. In this case, it is necessary to work in the last place for at least 26 weeks on a full-time basis. The calculation of average earnings for unemployment benefits takes into account all types of payments provided for by the remuneration system, such as, for example, bonuses.

A complete list of types of remuneration is reflected in the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The maximum unemployment benefit is 75 percent of the average salary at the last place of work. It is paid within the first three months. The unemployed employee will then be paid 60 percent of average earnings for four months, and 45 percent for the remaining five months.

For example, with an average “white” salary of 15 thousand rubles, 75 percent of this amount is 11,250 rubles, 60 percent is 9,000, and 45 percent is 6,750 rubles. And the part-time worker will receive the rest from the organization as a salary. As a result, the employee’s work experience is not interrupted - you only pay him the difference between unemployment benefits and his full salary. In addition, the company saves on salary taxes. Then, after some time, it will be possible to accept the part-time worker back into the company’s staff. True, this scheme is only possible if the employee works and lives in the same region, since it is necessary to register with the labor exchange at the place of permanent registration.

Olga Chugina, expert of the magazine "Raschet"