Working time tracking: we record, calculate, pay. How are employees' working hours recorded? Opel summarized working time recording

Today, many companies use summarized working time tracking when carrying out their work activities. However, few of the management of these companies fully understand all the intricacies of such a system.

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Let's consider this issue in more detail.

Normative base

In the process of choosing a summarized working time recording system, it is necessary to take into account the fact that they include certain standards, namely:

such accounting can be carried out for all employees and individually;
when concluding with an employee, it must be used in the calculation;
The act on the implementation of this type of accounting is always first submitted for signature to employees for their review.

Concept

In the event that the conditions of the enterprise in the process of performing certain work do not allow observing daily or weekly working hours, then the use of summation of working time is allowed.

A simple example of this is medical employees who, due to hazardous working conditions, work for no more than 39 hours a week. At the same time, doctors are on duty for days. If he worked two shifts a week, he exceeded his plan.

Thanks to the summation of working time, the employer will take into account the working time of specific employees not for a week, but for a longer period.

When and why is it installed?

There is a simple explanation for this. The fact is that with this mode of operation, the hours worked significantly exceed those provided for by law.

If such situations arise, it is necessary to urgently process the processing, otherwise difficulties may arise:

According to Article 99 of the Labor Code of the Russian Federation, it defines a list of situations that are subject to inclusion in processing, but there are also those for which it is prohibited to issue this type of additional payment. If overtime for an employee is not included in this list, it means a violation of the Labor Code and many unpleasant situations will arise in the future.
Each hour of overtime must be signed by the employee and designated as voluntary. In this case, all hours must be recorded exactly to the second.
Processing can only be no more than 4 hours over several days or no more than 120 per year.

In order to avoid such difficulties and further consequences, enterprise managers decide to introduce summarized accounting.

The Labor Code clearly regulates the essence of this time accounting, which is that the total amount of permissible hours of work is calculated not for a day, but for up to a whole year (depending on the validity of the accounting period).

It is being implemented throughout the company and is used for certain categories of employees in particular.

A simple example of this: an employee worked more hours one week, and less hours the second. Thus, his balance in terms of working hours has been equalized and management does not need to register overtime.

Features of summarized working time recording 2020

Summation of working time accounting includes certain features. Let's take a closer look.

Procedure for selecting an accounting period

As practice shows, HR employees initially draw up a schedule, and only then focus on choosing an accounting period.

After constructing the schedule, it is checked for how many months the total amount of working time does not exceed the established one, calculated for a 40-hour work week.

A certain number of months is chosen as the reference time.

It is worth emphasizing that the accounting period itself is determined by the company. The duration of working hours according to the accounting period can vary up or down, but at the same time, the total amount should ultimately be equal to the norm.

How to make a schedule?

To summarize the recording of working hours, each employer must develop a schedule, since employees must be aware of their work schedule in advance.

The created schedule must be signed by management and secured by an appropriate order.

Today, the period for warning an employee about a new schedule is not provided for by law, but everything should be within normal limits.

In the process of creating a schedule, HR employees monitor compliance with the following conditions:

rest per week must be at least 48 hours;
lunch break can vary from 30 minutes to 2 hours;
the possibility of working several shifts in a row is excluded;
must be taken into account, which lasts on average 28 calendar days.

Introduction nuances

The work schedule must fully comply with the standard time for a certain accounting period.

That is why, in the process of creating a work schedule, when summing up working hours, you should determine the number of staff units, so that in the process of performing work, employees do not experience overtime.

Other subtleties

To a greater extent, the use of summarized accounting in a company does not entail any special difficulties. The only disadvantages are cases when an employee is called to work on weekends or holidays.

With a shift schedule

In the process of creating a shift schedule, the law provides for sliding days off throughout the working week.

As for the actual time worked, it should be displayed on the working time sheet, which is the basis for accrual.

It is worth noting that the timesheet indicates the time worked for each shift separately.

Calculations and payment

As for the calculation and payment of wages under summarized accounting, each case has its own characteristics. Let's consider each option separately.

Working time standards

Working time, or rather its norm, is determined from the duration of the accounting period (remember, it can last up to a year).

At the same time, it is worth paying attention to the fact that working hours in this period should not be more than the norms of working hours established by law (in simple words, the norm is taken based on a 40-hour week).

It is worth noting that the normal number of working hours in a given accounting period is established in accordance with Art. 91 of the Labor Code of the Russian Federation for each category of employees separately.

Example:

The accounting period lasts throughout the year; accordingly, the standard working time next year should be no more than 1970 hours. This number is taken on the basis that working hours are 40 hours per week.

Adjustment of the norm

Standards of working time are determined by summary accounting and are established for the employee immediately for the entire duration of the accounting period. If necessary, the rate can be significantly reduced provided that the hours are not worked.

This possibility is provided for by the current Labor Code.

If there is a salary

If the employee has a fixed salary, the salary is calculated as follows:

the number of hours worked in the accounting period is equal to the standard, so the salary will be in the form of a salary;
in case of processing, an additional payment is made;
If fewer hours are worked than planned, payment is based on the hourly tariff rate.

In order to find out your hourly rate at a set salary, the best option would be to contact the accounting department. But you can do this yourself: you need to divide the fixed salary by the set number of hours per month.

At tariff rate

Quite often, when recording working hours in aggregate, a tariff rate is used.

It's easy to calculate your salary yourself. All that is needed is the number of hours worked multiplied by the hourly rate.

Vacation pay

Average earnings per hour are multiplied by average hours worked per week (average total hours worked).
the resulting number is multiplied by the number of days of stay in.

Night

According to the Labor Code, night time in the Russian Federation is valid from 10 pm to 6 am. During this time, the employee who carries out his work activity is due an additional payment. For each category separately.

For example, an additional payment of 50% is established for medical workers, and about 45% for on-duty mechanics in production.

Weekends and holidays

When calculating the amount of wages, certain difficulties arise due to the fact that double payment is made on holidays and weekends. The total working time will be difficult to calculate.

However, difficulties arise only if such holidays and weekends are not taken into account in the process of drawing up the schedule and further entering data into the timesheet.

Recycling

Overtime in such an accounting system is considered to be work beyond the normal number of working hours for the accepted accounting period.

But there is a limitation: no more than 120 hours of overtime per year for each employee. Exceeding this time is prosecuted and criminally punishable.

Payment for processing is calculated as follows:

the first two hours – 1.5 times the tariff rate;
subsequent hours - at double tariff rate.

If the period is not fully worked out

If the required number of hours is not worked in the accounting period, one can only blame:

the employee himself;
employer.

If an employee does not work the required number of hours due to the fault of the employer, then wages are paid in full.

If such a situation arose through the fault of the employee himself, then several consequences can occur:

fault occurred due to illness - paid;
For unexcused absences, no payment will be made at all.

If the employee was sick

If the employee’s working hours are recorded in calendar days, then wages are calculated based on the average payment for the day worked.

The calculation can be done in this way: the salary for the billing period is divided by the number of days worked in it.

After this, according to the certificate of incapacity for work, payments are calculated for the days missed.

Other compensation

In the payroll process for employees who are in , the average hourly wage is used or the average earnings for the last few months are taken into account.

Everything directly depends on which of them is more profitable for the enterprise.

The procedure for calculating wages for such days is as follows:

average earnings per hour are calculated by dividing wages for days worked by the number of hours;
travel days are calculated by multiplying average earnings per hour by the number of hours during which the employee was on a business trip.

Based on the above, when calculating travel allowances, the best option would be to use average earnings per hour.

Examples

Example 1

Let's say that Ivanov worked 140 hours in January and February. From March 1 to March 28, he was on vacation, and this affected the fact that he had no hours worked for that month. For this reason, the HR employee reduced his quota for this month.

Initially, it is necessary to calculate exactly what the new standard for this month will be equal to. To do this, we determine exactly how many days fall within working hours, taking into account a 40-hour work week.

Regardless of the mode in which the company’s employees work, the employer is required to keep records of the time they worked. For this purpose, a special time sheet is used, which is a mandatory document for any company or organization carrying out business activities.

Also, in order to monitor compliance with labor regulations, as well as when an enterprise uses an irregular work schedule, a special logbook can be used. Unlike the time sheet, it is not a mandatory document and is used at the discretion of the employer. This document notes how many hours a particular employee actually worked during the day.

What is time tracking?

This concept implies carrying out actions aimed at monitoring the work of enterprise employees and their compliance with work regulations. Time tracking is a necessary measure to maintain discipline. If the current rules are violated, the worker may be held accountable. In this case, the time sheet can be used as evidence of the employee’s guilt. This may also be useful in case of disagreement between the parties.

In addition, based on the marks made in the accounting sheet, wages are calculated. Due to the fact that the specified document does not indicate the number of hours, but the fact that the employee worked the standard hours established at the enterprise, this method of accounting will not be fully suitable for those persons who work on an irregular schedule.

The procedure for recording labor time is fixed by the norms of the Labor Code of the Russian Federation. According to the provisions of this regulatory act, working hours include not only periods of direct performance of official duties by an employee, but also a mandatory break for meals and rest. In addition, any worker has the right to days off, the number of which depends on the citizen’s work schedule and the duration of his production shifts.

According to Article 91 of the Labor Code of the Russian Federation, the maximum duration of work per week, in general, should not exceed 40 hours. If the specifics of the company’s activities and the employee’s job responsibilities do not allow the use of a “standard” scheme for recording working time, then the summarized procedure for calculating the norm can be applied in its respect.

In addition to monitoring workers’ compliance with the work hours required according to local regulations, accounting is used for the purpose of:

Control over the timely start and termination of work;
Identification of absent and late employees;
Checking their presence at the workplace during the shift, compliance with time frames during breaks;
Accounting for actual hours worked, forced downtime and overtime work;
Recording whether an employee is on vacation or sick leave in order to calculate the payments due to him.

Regulations on working time recording

At each enterprise, the employer independently develops a work schedule for its employees, based on production needs, as well as the job responsibilities of each worker. In this case, it is necessary to take into account the rules and restrictions established by current legislation.

The document fixing the distribution of working time of employees and its alternation with days off is the regulation on recording working time. At the same time, this document should not contradict the provisions of the Labor Code of the Russian Federation and other federal and industry regulations. Its text must indicate not only the work schedule, but also violations for which the person may be subject to disciplinary liability.

To keep track of working time, each enterprise must have workers who will keep time sheets. They, for their part, are responsible for compliance with the established rules for drawing up the specified document and the accuracy of the entries made in it. Their responsibilities also include:

Development of work schedules for workers;
Recording the time when the employee began performing his job duties and left the workplace;
Compliance by employees with established regulations and standard hours;
Checking documents confirming the validity of the worker’s absence from the workplace (temporary disability certificate, travel certificate, etc.);
Reporting to management about violations of labor regulations.

The person responsible for keeping records of working time must be familiarized with the relevant provisions, in order to properly perform the duties assigned to him.

Peculiarities of distribution of working time of employees

In some cases, the procedure for distributing working hours may differ significantly and require a special approach. These times include:

Weekends and holidays. Despite the fact that recruitment to work on these days is prohibited, employees can leave if they comply with the procedure established by law. At the same time, they will work under special conditions and can receive either double pay for the hours worked or additional time off while maintaining the regular rate.
Temporary incapacity for work of an employee is noted separately and paid according to the sick leave certificate provided.
Overtime is also recorded separately on the timesheet. According to Article 99 of the Labor Code of the Russian Federation, the employer is required to accurately record the number of hours worked in excess of the established norm.
Forced absenteeism is the absence of an employee from the workplace due to the fault of the employer. If there is sufficient evidence, the specified time is paid in full as if the employee was performing his job duties.
Downtime represents the time when a citizen was at work, but did not perform the functions assigned to him. Payment for the specified time is made only if such failure to complete the work was due to the fault of the employer.
The day the business trip ends - the specified day is paid to the employee as a business trip, despite the fact that he should not be at the enterprise.

Types of working time recording

The current legislation establishes 3 main types of working time recording:

Day labor – used if the enterprise has established a “standard” work schedule in compliance with established daily and weekly working hours.
Weekly - applies to work that requires employees to perform their job duties within the weekly norm.
Summarized - suitable if the specifics of the work do not allow the daily and weekly norms established by law to be used when recording working hours.

Recording labor time per day

In this case, accounting is carried out on the basis of the established daily hours. According to Article 91 of the Labor Code of the Russian Federation, in general, a citizen can work no more than 40 hours per week. The specified time can be divided into two schedules:

5/2 – in which there are 8 working hours per working day;
6/1 – in this case, the duration of the work shift is determined by the employer, but cannot exceed 7 hours.

If it is necessary to continue performing job duties after the end of the work shift, the specified time must be recorded as overtime work and paid in accordance with the established procedure.

Weekly labor time tracking

When using the specified type of time tracking at an enterprise, the duration of the accounting period will always be 40 hours. However, the duration of work during working days may vary. The main thing in this case is that the number of hours actually worked does not exceed the established weekly norm.

Often, the specified time recording procedure is used when an enterprise uses a shift or flexible work schedule.

Summarized labor time recording

In some cases, the use of daily and weekly time tracking is not suitable due to the specifics of the employee’s work functions. This method is suitable for workers involved in seasonal work, those working in continuous production, and also on a flexible schedule.

In this case, the responsible employee calculates the standard hours for a longer period of time (for example, a month or six months). The maximum value of the accounting period, according to Part 1 of Article 104 of the Labor Code of the Russian Federation, cannot exceed 1 year. Regardless of the length of the accounting period, when recalculated to a weekly rate, the amount of time worked should not exceed the norm established by law.

Methods for monitoring and recording labor time

At each enterprise, management independently determines acceptable methods for recording work time and monitoring compliance with established labor regulations. For this purpose the following can be used:

Introduction of reporting for all employees;
Controlling the time of arrival and departure of workers from the enterprise by attracting a special employee and assigning appropriate responsibilities to him. In order to ensure control, all information is entered into a log book, which is submitted to the manager along with the report.
Implementation of a checkpoint system through the introduction of electronic cards or other means of identifying employees;
Installation of a video surveillance system.

Time sheet

As already noted, the time sheet is a document required to be maintained at the enterprise. It reflects information about employees fulfilling the standard hours established at the enterprise, as well as the time of their absence and the reasons for it. Based on this document, control is carried out and workers' wages are calculated.

Current legislation allows both manual and automatic timesheet keeping, based on the methods used at the enterprise for recording labor time.

Rules for keeping time records

The basic rule for recording labor time at an enterprise is the obligation to keep timesheets on paper. Even if the company uses an automatic method of filling it out electronically, it must subsequently be printed and signed by an authorized person. This document is drawn up on standard forms.

On the first day of each accounting month, a new report card is opened, in which the responsible person makes the necessary marks. At the end of the reporting period, after all entries have been made, this document is transferred to the accounting department for payment calculations. Each employee of the enterprise is assigned a personal personnel number, on the basis of which the necessary calculations are made.

Accounting procedure

The procedure for keeping records of working time at the enterprise is carried out in accordance with the rules established by the norms of current legislation. Refusal to implement it is not allowed, as this is a gross violation of workers' rights.

Work time is recorded on the basis of the established work schedule and schedule. If it is necessary to introduce an irregular work schedule for a number of categories of employees, such a decision must be made in writing, and the list of positions involved in such a work schedule must be agreed upon with the trade union. The corresponding provisions must be included in the local documents of the enterprise, as well as the employment contracts of employees to whom the innovation applies.

To record work time on an irregular schedule, a special journal can also be used, which records the number of hours actually worked by a specific employee.

Time tracking– this is monitoring the activities of employees in accordance with the established work schedule in a particular organization. It is necessary to maintain labor discipline, since otherwise employees may abuse the trust of the employer.

Recording of working time must be clearly consistent with the provisions of the Labor Code, according to which every employee has the right to breaks during the day, legal weekends and vacations.

In Article 91 of the Labor Code of the Russian Federation talks about what should be considered working time. The internal labor regulations in each organization should not conflict with this article.

Time tracking necessary in order to:

Position

The regulatory act on the distribution of working time of employees in each individual organization is called the regulation on recording working time.

Everything stated in this provision should not conflict with the Labor Code of the Russian Federation and current legislation. This document consists of separate paragraphs describing each of the possible violations of labor regulations.

From among the employees of departments in each organization, persons must be appointed those responsible for keeping timesheets.

The responsibilities of these persons include:

Employees who are responsible for keeping timesheets must be familiar with the provisions on recording working hours against signature.

Peculiarities

During the work process, situations may arise requiring a special approach to the distribution of employee working time:

Kinds

There are three main types of working time tracking: daily, weekly and cumulative.

Daily accounting

A type of working time tracking in which the duration of the work shift is always the same. This is the most common schedule - 40 working hours per week and always the same 8-hour working day - the so-called “five-day week”.

If an employee is forced to stay late at the workplace or appear there on weekends to complete all tasks, then this is taken into account as.

Monday

With this type of accounting, the length of the working week is always the same (usually 40 hours), but the length of the working day can vary significantly.

In this case, the total number of working hours per week should always be the same.

Correlate with weekly accounting and .

Summarized

Some types of work require such an organization of the work process that it is impossible to distribute time into equal work shifts or weeks.

For example, with shift work, flexible hours, seasonal work, continuous production or 24-hour work, there may be a need for aggregated time recording.

This method involves creating an accounting period lasting more than one week (for example, a month, a quarter or a half-year, maximum a year).

Duration of the accounting period more than 1 year is not allowed under the Labor Code of the Russian Federation (part 1 of article 104).

If you determine the actual time worked in terms of a week, then the average value should not go beyond the established norm.

Methods

There are several methods for recording working hours that are necessary to improve labor discipline:

Report card

On its basis, employees' salaries are calculated. Depending on the method of recording working hours, the timesheet may filled in both manually and automatically.

For processing and calculation of wages, this document is transferred to the accounting department.

Rules

The main rule regarding the recording of working time is the mandatory generation of time sheets on paper. This is done even if the timesheet is initially filled out automatically by electronic devices.

The timesheet must be kept in accordance with the form, on special forms. The time sheet is opened on the first day of each month.

The timesheet is transferred to the accounting department of the enterprise before each cash payment to employees, for example, before issuing an advance and calculating:

Each employee must have an individual personnel number;
At the end of the month, the results for each employee are summed up and the actual time worked is calculated.

Order

Keeping records of working hours is determined by law. The absence of such records in an institution is a direct violation of the rights of workers.

It is also mandatory to establish an operating mode:

When drawing up time sheets and exercising control over the work process, the employer must be guided not only by the Labor Code and his own convenience, but also select the optimal time frame and tracking methods for employees, since this will directly affect the quality of work of each individual employee, and in the end at the enterprise as a whole.

If you have employees with summarized working hours, get ready to explain to the State Labor Inspectorate inspector that they did not introduce such a regime in order to save money. To avoid claims, experts will tell you how to correctly set the accounting period and breaks.

In the article

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Summarized working time recording: general rules

The standard 40-hour work week is the most common, but far from the only work and rest regime used in modern conditions. personnel of any enterprise depends on many factors and is built taking into account the specifics of the production process.

Often, the employer does not have the opportunity to distribute shifts in such a way that each employee works strictly 40 hours a week. Sliding weekends and shift work lead to the fact that the number of hours worked varies from week to week, exceeding or falling short of the norm. In this case, cumulative accounting is used. This is a special way of calculating hours worked, allowing you to compensate for overtime in one period with shortcomings in another, in order to ultimately reach normal working hours.

Important! The time standard for cumulative recording of working hours is established taking into account the category of employees and can be different - from 40 hours a week in general cases to 24 hours a week for employees under the age of 16 (Article 92 of the Labor Code of the Russian Federation). If you employ people with disabilities of group I or II, and representatives of other benefit categories, do not forget to reduce working hours.

Crib. Eight situations when it is necessary to reduce an employee’s working hours with summarized accounting

Reflect the features of summarized working time recording in. For example, in the Regulations on summarized recording of working time.

Regulations on summarized recording of working time

The procedure in which summarized recording of working time is applied is established by Article 104 of the Labor Code of the Russian Federation. The main condition for its implementation is considered to be the impossibility or inappropriateness of using daily or weekly accounting. This problem is faced primarily by continuously operating industrial enterprises and organizations whose employees:

work in two, three or four shifts (Article 103 of the Labor Code of the Russian Federation) or on a “sliding” schedule (Article 100 of the Labor Code of the Russian Federation);
adhere to a flexible work schedule, in which the length of the working day is established by agreement of the parties and can change frequently (Article 102 of the Labor Code of the Russian Federation);
work in, performing official duties outside their place of permanent residence (Article 300 of the Labor Code of the Russian Federation).

Wages in the conditions of summarized accounting are calculated in accordance with the wage system used by the employer - time-based or piecework . Most often, a fixed daily or hourly tariff rate is established. Knowing the tariff rate and the exact number of hours or days worked in the accounting period, you can accurately calculate the amount of payment due to the employee.

Accounting period for summarized accounting of working hours

Since neither daily nor weekly accounting is kept for the summarized accounting of working hours, and the general weekly norm is not observed, a non-standard, longer accounting period is established for reporting. Its duration is determined on the principle of expediency. This could be a month, two months, a quarter, a half-year, a year - it all depends on the specifics of production. The main thing is to choose a period in which the workload on staff is distributed evenly, and overtime is compensated in a timely manner by rest.

The law limits the maximum duration of the accounting period to a calendar year (Part 1 of Article 104 of the Labor Code of the Russian Federation). This figure cannot be exceeded. And if we are talking about harmful or dangerous production, the limit on the permissible duration of the accounting period is reduced to three months, but with some reservations.

Thus, if there are compelling reasons of a technological or seasonal nature that do not allow establishing such a short accounting period, it is allowed to increase it. But only for certain categories of workers employed in hazardous or hazardous industries, and only on the basis collective agreement or a special agreement (industry or inter-industry). And even in this case, it cannot last more than one year.

Important! The current rules for regulating the work of drivers limit the maximum permissible duration of the accounting period to one calendar month (clause 8 of the “Regulations”, approved by Order of the Ministry of Transport of Russia No. 15 of August 20, 2004).

Work schedule with summarized recording of working hours

Regardless of the specifics of the accounting system used by the employer, there is a need for an accurate tool for calculating hours, days and weeks worked by staff. Therefore, it is necessary to maintain a schedule for recording working hours during summarized accounting. Employees will be aware in advance of the regime in which they will have to work, and the employer will avoid inaccuracies in the final calculations. A standard summary accounting schedule looks like this.

An example of a work schedule with summarized recording of working hours

The schedule is drawn up for a month. Therefore, in the upper part of the table all the dates of the month are indicated, and in the lower part, opposite the names of employees, the codes “P” and “B” are indicated, indicating working days and weekends. If the schedule is drawn up for employees who go to work on a “every day or two” basis, it is recommended to set the accounting period as long as possible - for example, six months or a year.

Note! It is impossible to establish a work schedule “every other day” or any other round-the-clock schedule for drivers, specialists in the maintenance and repair of civil aviation aircraft, as well as other categories of workers whom the law categorically prohibits from working more than 10-12 hours a day.

In the “two days in two” operating mode, it is convenient to use an accounting period that is a multiple of two months (that is, 2, 4, 6, 8 months, and so on). This will make it possible to compensate for shortcomings in one month with overtime in another, without going beyond one accounting period. The work schedule is put into effect by a separate order and does not require agreement with the trade union (unlike shift schedule ).

Transition to summarized working time recording

The principle chosen by the employer for calculating hours worked must be reflected in the local regulatory documents of the enterprise - for example, in. Therefore, even at the stage of their development, it is necessary to add relevant points to the project.

Some organizations, among other things, are developing a separate, narrowly focused document - “Regulations on summarized recording of working time.” It describes in detail the nuances of the chosen system, the responsibilities of employees involved in collecting and systematizing data on time worked, and also lists the positions that are covered by the document. After all, special accounting rules are often introduced only for certain categories of personnel, while the rest of the team quietly works in a regular 40-hour week.

But what if the summarized method of accounting was not previously used at the enterprise, but from a certain point a need arose for it? An order will be needed to make the necessary changes to the internal labor regulations. But in practice, you will first have to agree on the innovation with the representative body of workers in the manner established by Article 372 of the Labor Code of the Russian Federation.

Order on the introduction of summarized recording of working time

The order is drawn up in any form. If a new method of recording time worked is introduced not for the entire team, but only for individual positions, they must be listed in the text of the document. The administrative part may contain instructions to responsible officials - “to formalize additional agreements with employees “,” “develop and communicate to staff new work schedules,” etc.

The order must be issued in advance, preferably several months before the final transition. This requirement is due to the fact that employees who will be affected by the changes must be notified in advance, at least two months in advance. A standard familiarization with the administrative document against signature is sufficient.

Important! Since we are talking about changing one of the mandatory terms of the employment contract, additional agreements will have to be concluded with employees.

How to keep track of working hours

When faced for the first time with the need to keep a summary record of working hours during a shift schedule or in a flexible working environment, even experienced personnel officers initially make mistakes. This is explained by a huge number of various nuances that have to be remembered - from the non-standard length of the accounting period to the need to constantly monitor the number of overtimes and compensate for them in a timely manner.

Even with a complex work schedule, it is necessary to comply with the key provisions of labor legislation, namely:

prevent the same employee from going to work for two or more shifts in a row (Article 103 of the Labor Code of the Russian Federation);
provide each employee with annual paid leave of at least 28 calendar days (Article 115 of the Labor Code of the Russian Federation);
establish a lunch break for staff, the duration of which falls within the time frame allocated by the legislator - no less than half an hour and no more than two hours (Article 108 of the Labor Code of the Russian Federation);
reduce the duration of night shifts by 1 hour compared to day shifts (Article 96 of the Labor Code of the Russian Federation);
provide employees with a weekly uninterrupted rest period of at least 42 hours (Article 110 of the Labor Code of the Russian Federation).

All these rules must be taken into account when drawing up a schedule. Typically, an official who keeps a summary record of working time during a shift schedule proceeds from the actual duration of production shifts. Taking this indicator into account, the most profitable duration of the accounting period is selected.

Important! With summarized accounting, only the hours actually worked are counted (not including the lunch break), and not the entire working day, from beginning to end.

It is most convenient to determine the standard working time using the production calendar. This is an extremely useful document, in which all the necessary calculations have already been made - up to reducing the duration of work on the eve of non-working holidays, as required by Art. 95 Labor Code of the Russian Federation.

Production calendar with a five-day working week for 2020

Summarized working hours and overtime pay

Every employer knows about the importance of complying with legal requirements for the regulation of staff working hours. Sometimes small deviations from the norm are allowed - for a few hours, one day or shift. And long-term processing, initially included in the schedule, will definitely cause complaints from the State Tax Inspectorate and may lead to administrative punishment - a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Therefore, the work schedule should be drawn up in such a way as to avoid deliberate shortcomings and overtime.

But even a well-thought-out plan can be ruined by unforeseen circumstances. Planned shifts may be shifted, employees may be absent from work or, on the contrary, work overtime. In the latter case, overtime occurs (for example, if, due to the lateness of a shift worker, the employee worked a couple of hours overtime). What to do in such a situation?

Payment for overtime in accordance with the law (Part 1 of Article 152 of the Labor Code of the Russian Federation):

the first two hours of overtime are paid at least one and a half times the rate;
all subsequent ones - no less than double.

Keep in mind: in case of summary accounting, time and a half payment is subject to not the first two hours of overtime in the accounting period, but the first two hours of each day (shift), worked in excess of the working hours according to the schedule. This is precisely the opinion that the Supreme Court of the Russian Federation adheres to (see ruling No. APL12-711 of December 27, 2012).

To be fair, it is worth noting that this issue was not always resolved so clearly. Previously, it was proposed to pay time and a half only for the first two hours of overtime work within one accounting period. For other overtime hours, logically, at least double pay should have been charged. But the document with this proposal was not of a normative nature. We are talking about a letter from the Deputy of the Department wages , labor protection and social partnership of the Ministry of Health and Social Development of Russia No. 22-2-3363 dated August 31, 2009), which currently does not in any way affect the situation with payment of overtime hours.

Important! An employee has the right to choose time off instead of monetary compensation for overtime. The employer is obliged to meet him halfway and provide additional rest time based on a written application (no less than the number of overtime hours worked).

Whatever the employer's preferred accounting system, it is strictly prohibited to involve pregnant women and minor employees in overtime work.

Summarized working time recording: calculation examples

It will help you understand how summarized working time is kept, an example of calculating wages using two different systems - salary and tariff.

The salary system assumes the same salary for the number of hours worked. Even if the norm is revised and reduced, the salary is still paid in full.

Let's assume that the enterprise has a summarized recording of working hours with an accounting period lasting one year. The employee works in a two-by-two mode (with eleven-hour shifts and two days off) in a position with a salary of 15,000 rubles, while working on a schedule of 16 days (176 hours) per month. And then the employer takes an additional day off in one month, for example, due to a decrease in the volume of orders on the eve of a holiday. As a result, the employee works less than usual - only 165 hours instead of the required 176. But the organization is still obliged to pay him a full monthly salary of 15,000 rubles.

Under the tariff system, the approach changes. When calculating wages, the number of hours actually worked and the hourly wage rate are taken into account.

Let's consider an example of an employee working according to the same schedule (“two after two”, shifts lasting 11 hours), but not on a salary, but with an hourly tariff rate of 90 rubles. Working the full quota according to the schedule (the same 176 hours), he receives a monthly salary of 15,840 rubles. And if he works only 165 hours a month, he will receive 14,850 rubles, since the employer only pays him for the time actually worked.

Let's look at a simple example of how processing is paid for. Let’s assume that an employee’s work is paid at an hourly rate of 100 rubles. The accounting period is a month; the monthly norm of worked time established by the employer is 176 hours.

The employee repeatedly replaced a chronically late shift worker and by the end of the accounting period had worked 190 hours. Consequently, 14 overtime hours have accumulated, which must be paid at an increased rate. We find out on which days the employee was late at the workplace not according to schedule, and we pay for the first two hours of overtime after the end of the shift at one and a half rates (150 rubles per hour), and the rest of the overtime worked at double rate (200 rubles per hour).

Important! Each employer is obliged to comply with the requirement of Part 5 of Article 99 of the Labor Code of the Russian Federation, which limits the maximum duration of overtime work for an individual employee to 120 hours per year. In addition, it should not exceed 4 hours for two consecutive days.

With cumulative accounting, daily and weekly working hours may deviate from the established norm. However, during a certain accounting period, the employer must compensate for all the overtime allowed due to shortcomings. To introduce summarized accounting, make changes to the PVTR or approve a separate Regulation.

Nesterov A.K. Working time accounting // Nesterov Encyclopedia

Working hours are recorded to assess the actual time worked; wages are calculated based on the accounting data.

Organization of working time recording

The employer maintains three types of working time records:

Daily accounting - takes into account daily attendance at work and the working time worked by the employee during the day. Applies to equal working hours. Overtime hours and downtime are taken into account.
Weekly accounting - takes into account the number of times you go to work and the number of hours actually worked during the week. It is used when the weekly standard of working hours and different lengths of the working day of workers, but during the week the employee produces the same standard of working time (24 hours, 36 hours, 40 hours). The number of hours should not exceed 40. Also used for part-time and flexible types.
Summarized accounting – the number of hours worked is taken into account. It is used in cases where records must be kept regardless of the length of the working day or shifts of employees, if the length of working time per day or per week may be different. With this approach, overwork on some days is compensated by shortfalls on others. The unit of the accounting period is a month, quarter or year. When recording working hours in aggregate, the employee must work the established standard hours for the accounting period.

Labor activity is recorded in units of working time: hours, days, weeks, shifts, etc. The obligation to keep records is assigned to the employer in Part 3 of Art. 91 of the Labor Code of the Russian Federation.

The actual time worked consists of the time during which the employee performs labor duties in accordance with the internal labor regulations and the terms of the employment contract.

Obviously, the actual time worked may be more or less than the duration of the shift if the employee worked overtime or was idle, respectively. Organization of accounting of working hours actually worked by each employee is carried out throughout the enterprise or in the context of individual structural divisions.

Time tracking tasks

Organization of working time recording has the following objectives:

Monitoring the timely attendance of employees;
Monitoring the timely departure of employees from the workplace;
Monitoring the presence of employees at their workplaces during working hours, as well as their timely departure and arrival during the lunch break;
Identification of downtime;
Determination of lost working time and identification of the reasons for its occurrence.

Formalization of work time tracking tasks is carried out using a number of technologies. The enterprise must have a checkpoint system that allows taking into account the arrival and departure times of employees. Passes, cards, tokens, etc. are usually used. Department heads control the beginning, end, and correct use. Accounting data makes it possible to timely identify omissions in the organization of work, violations of labor discipline and the right of workers to rest. The results are used to develop solutions to eliminate identified problems and prepare statistical documents for calculations.

Procedure for recording working hours

The standard working time is determined according to the schedule of a five-day working week with two days off on Saturday and Sunday and the duration of the shift:

with a 40-hour work week – 8 hours;
with a 36-hour work week – 7.2 hours;
with a 24-hour work week – 4.8 hours.

On the eve of non-working holidays, working hours are reduced by one hour (Part 1 of Article 95 of the Labor Code of the Russian Federation), which also applies to employees with established reduced working hours.
If a day off coincides with a non-working holiday, the day off is transferred to the next working day after the holiday (Part 2 of Article 112 of the Labor Code of the Russian Federation).

The use of working time is recorded in working time sheets, for which unified forms have been developed:

Form No. T-12 “Working time sheet and calculation of wages”
Form No. T-13 "Working time sheet"

The forms indicate the types of working time costs that are subject to accounting:

Accounting for the use of working time is carried out in the timesheet by the method of continuous registration of appearances and absences from work or by recording only deviations (no-shows, tardiness, etc.). Notes in the report card about the reasons for absence from work or about working part-time, about working overtime and other deviations from normal working conditions must be made only on the basis of documents executed properly (certificate of incapacity for work, certificate of fulfillment of state duties and etc.).

The unscrupulous one is identified and analyzed separately.

In this case, the responsibility to note his arrival and departure from work lies with the employee, who must do this in accordance with the procedure established in the organization. The possibility of registering arrival and departure is ensured by the organization; conditions for correct accounting must also be organized: means of objective control, time boards, accounting tools, etc., a clock that correctly shows the time.

For violation of the obligation to record working hours, the guilty officials bear administrative liability imposed by the federal labor inspectorate.

If deviations from the productive use of working time are detected, it is carried out in order to determine the loss of working time. These include:

absenteeism
unauthorized absence from work
using work time and/or equipment to resolve personal issues