Difficult situations when introducing summarized working time recording

Working hours - what is it?

Most employers make a mistake when they confuse two concepts - “summary accounting” and “working hours”.
Summarized accounting is not a working time regime, but a method of keeping records of working time, a method of fulfilling the requirement contained in Art. 91 of the Labor Code of the Russian Federation states that the employer is obliged to keep records of the time actually worked by each employee. The concept of working hours is defined in Art. 100 of the Labor Code of the Russian Federation, where you should especially pay attention to the norm, which sounds imperative: “the working hours must provide for...”. The following lists everything that should be specified by the employer in the internal labor regulations or, if the working hours for the employee differ from the established rules (for example, he is a part-time worker or an employee with whom an agreement on part-time work is agreed), in the employment contract:

length of the working week (five-day with two days off, six-day with one day off, working week with days off on a rotating schedule, part-time work week);
work with irregular working hours for certain categories of workers;
duration of daily work (shift), including part-time work (shift);
start and end times of work;
time of breaks from work;
number of shifts per day;
alternation of working and non-working days, which are established by internal labor regulations and an employment contract.

Which form of control sheet to choose?

Of the available accounting forms, enterprises can use unified forms approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

Accounting schedule form in form T-12 (if accounting is done manually)

Accounting sheet form in form T-13 (if accounting is carried out automatically)

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the work time sheet - form 0504421 (a sample of 2020 is presented below), which is required for:

bodies of state power and local self-government;
off-budget funds;
state and municipal institutions.

Work time schedule form according to form 0504421

The law does not specify which of the company’s employees should be responsible for monitoring working hours. Therefore, the manager can appoint any subordinate responsible for this work. But usually such responsibilities are assigned to personnel department employees and department heads.

A correctly compiled timesheet allows you to determine:

how many days during the month the employee worked (was on vacation, on sick leave);
whether he observed labor discipline (lateness, absence).

Based on this data, salaries, various types of compensation and payments are subsequently calculated. If internal documents stipulate penalties for regular violation of labor discipline, correctly filling out the work time sheet 0504421 (sample of completion below), T-12 or T-13 will help you find out which of the employees should be held accountable.

Flexible working hours

Flexible working hours are the only working hours that eliminate the need to prescribe the duration of daily work and the start and end times of the working day. According to Art. 102 of the Labor Code of the Russian Federation, when working in flexible working hours, the beginning, end or total duration of the working day (shift) is determined by agreement of the parties. The employer ensures that the employee works the total number of working hours during the relevant accounting periods (working day, week, month and others).

The alternation of weekends and working days, the length of the week will be determined in the labor regulations. In this case, it is impossible to change the schedule unilaterally. To change the schedule, you must either ask for the employee’s consent, or justify this by changes in organizational or technological working conditions.

Despite the fact that the Labor Code does not say a word about the fact that with a flexible working time schedule it is necessary to keep summarized records, the concept of a flexible schedule itself presupposes the introduction by the employer of summarized recording of working hours, since he will not be able to ensure that the norm is worked out within a certain day and will set the accounting period - week, month, etc.

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How to choose an accounting period for a chart

Despite the fact that the employer has the right to independently choose the accounting period for which the schedule will be drawn up, in practice difficulties may arise. As a rule, in many organizations, when transferring to summarized accounting of hours worked, a schedule for 1 year is first formed and only after analyzing the document is an accounting period selected.

What points require special attention when drawing up a schedule?

Duration of lunch (from 30 minutes to 2 hours).
Uninterrupted weekly rest (no more than 42 consecutive hours).
Reducing the duration of the night shift by 1 hour.
Avoidance of working 2 shifts in a row.
Vacation, the number of days in which varies from 28 to the limit established by the legislator for certain professions. For example, teaching staff can rest for up to 56 calendar days, state civil servants have the right to write an application for annual leave for 30 days, etc.

So, the schedule was drawn up and put into effect by order of the head of the enterprise. Next, the task of the employees responsible for its management is to monitor for how many months the sum of working hours will not exceed the standard, which is calculated based on a 40-hour work week. These months will be taken as the accounting period.

For reference: either a quarter, a half-year or a calendar year can be selected as an accounting period, however, for the convenience of planning the work of employees, it is advisable to choose a period of more than 3 months.

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Shift work

In a situation with summarized accounting of working hours, concepts such as “shift work” and “working week with days off on a staggered schedule” are often confused. It is worth keeping in mind that these are two different working hours.

Art. 103 of the Labor Code of the Russian Federation defines shift work as work in two, three or four shifts, which “is introduced in cases where the duration of the production process exceeds the permissible duration of daily work, as well as for the purpose of more efficient use of equipment, increasing the volume of products or services provided” .

The most important condition for shift work is the rotation of workers (one shift/team replaces another). In case of shift work, the employer is obliged to familiarize the employee with the shift schedule no later than one month before it comes into force. Working two shifts in a row is prohibited.

WORK SCHEDULE (Shifts)

Work schedules (shifts) are drawn up for different periods of time. When using summarized working time recording, a schedule can be drawn up for the accounting period. The Labor Code of the Russian Federation contains a rule regulating the period for bringing the schedule to the attention of employees, but not the period for which it should be drawn up.

When drawing up a work schedule (shift), the employer must comply with the following rules.

Rule 1. The number of allocated hours of work cannot exceed the normal number of working hours for the accounting period.

Rule 2. Working for two shifts in a row (even with the consent of the employee) is prohibited (Part 5 of Article 103 of the Labor Code of the Russian Federation).

Rule 3. The duration of daily (between shifts) rest must be enshrined in a local regulatory act or determined by a collective agreement, as well as in shift schedules (Article 107 of the Labor Code of the Russian Federation).

At the same time, for some operating modes, rest between shifts may be established by separate legal acts.

With a rotational method of organizing work, the duration of daily (between shifts) rest for workers, taking into account lunch breaks, can be reduced to 12 hours. The hours of rest that are underused in this case, as well as the days of weekly rest, are summed up and provided in the form of additional days free from work (days of inter-shift rest) during the accounting period (clause 4.3 of the Basic Provisions on the Shift Method of Organization of Work, approved by the Resolution of the USSR State Committee for Labor, the Secretariat All-Union Central Council of Trade Unions, Ministry of Health of the USSR dated December 31, 1987 No. 794/33-82; hereinafter referred to as the Regulations on the rotation method).

Rule 4. Duration of weekly rest established by Art. 110 of the Labor Code of the Russian Federation (at least 42 hours weekly), must be observed on average for the accounting period.

Rule 5. If more than half of the shift time falls at night, then, as a general rule, its duration is reduced by one hour without further work (Part 2 of Article 96 of the Labor Code of the Russian Federation).

Rule 6. The maximum duration of a work shift is legally established only for certain categories of workers.

The duration of work of certain categories of railway transport workers directly related to the movement of trains is established by Order No. 7 of the Ministry of Railways of Russia dated 03/05/2004 “On approval of the Regulations on the peculiarities of the regime of working time and rest time, working conditions of certain categories of railway transport workers directly related to the movement of trains” "

In practice, it is usually 10-12 hours.

Rule 7. Shifts of employees are counted minus hours worked overtime.

Rule 8. It is necessary to take into account categories of workers for whom a special working day (shift) is established, as well as workers with reduced working hours (Article 94 of the Labor Code of the Russian Federation).

When drawing up such a schedule, the employer should also take into account that an indispensable condition for maintaining and increasing the performance of employees is to establish an optimal alternation of work and rest time for specific conditions. In this regard, schedules should include:

1) compliance with the operating mode of the production site, structural unit in time (accepted number of work shifts, established duration of the working day and working week);

2) correct alternation of work days and rest days;

3) correct shift rotation;

It is known that night work is less productive and, if it is permanent, is harmful to health. Therefore, there is a need to rotate work for individual workers on shifts. The movement of workers from one shift to another is called shift breaking. Shift breaking can take place in ascending order - from the third shift to the second, from the second to the first, from the first to the third; and in descending order - from the first shift to the second, from the second to the third, from the third to the first. It is most advisable to break shifts after a day off.

4) maintaining a constant number of adjacent brigade units on the same shifts. Planned shift assignments are usually constant, therefore, to ensure their implementation, it is desirable to maintain a constant numerical composition of brigade units in the same shifts;

5) maintaining a constant staffing of the brigade on the same shifts. This ensures greater coordination of the brigade's actions and, as a result, higher productivity than with a changing composition.

Work schedules (shifts) can be classified according to characteristics (Table 1).

Table 1

Classification of work schedules (shifts)

The shift schedule when organizing work on a rotational basis has certain features.

Working time and rest time within the accounting period are regulated by the shift schedule for work on shifts (Article 103, Part 1 of Article 301 of the Labor Code of the Russian Federation). When drawing up this schedule, one must remember (in addition to the general rules for drawing up the schedule set out above) about its specific features during the rotation method.

Feature 1. Working hours do not include days spent traveling to and from work. These days may fall on days of inter-shift rest (Part 2 of Article 301 of the Labor Code of the Russian Federation).

Feature 2. The duration of daily work (shift) cannot exceed 12 hours (clause 4.2 of the Regulations on the rotation method).

Feature 3. The duration of daily (between shifts) rest, taking into account lunch breaks, can be reduced to 12 hours (clause 4.3 of the Regulations on the rotation method).

Feature 4. The number of days off (days of weekly continuous rest) in the current month must be at least the number of full weeks of this month (clause 4.3 of the Regulations on the rotation method), i.e., at least four days off per month.

Feature 5. Weekends are determined by the shift schedule. Moreover, the rule that the duration of weekly continuous rest cannot be less than 42 hours, provided for in Art. 110 of the Labor Code of the Russian Federation does not apply to workers working on a rotational basis (part 3 of Article 301 of the Labor Code of the Russian Federation and clause 4.3 of the Regulations on the rotational method).

Feature 6. According to Part 1 of Art. 301 of the Labor Code of the Russian Federation, the shift schedule is brought to the attention of workers no later than two months before it comes into effect (and not one month, as follows from the general rule of Part 4 of Article 103 of the Labor Code of the Russian Federation).

The organization of work on a rotational basis obliges the employer to maintain several types of records (Table 2).

table 2

Types of recording working time and time spent by workers on shift

Basic rules of summarized accounting

Non-standard working hours, flexible working hours, staggered days off, shift work require keeping a summary record of working time.

The main document that needs to be relied upon in this case is Art. 104 Labor Code of the Russian Federation. It answers the question in which cases the introduction of summarized accounting is allowed: when the daily or weekly duration established for a given category of workers (including workers engaged in work with harmful and (or) dangerous working conditions) cannot be observed.

The meaning of summarized recording of working time is to select a certain accounting period so that, based on its results, the duration of working time does not exceed the normal number of working hours.

To account for the working time of workers engaged in work with harmful and (or) dangerous working conditions, the Labor Code establishes an accounting period of three months, however, there is a caveat: for workers engaged in work with harmful and (or) dangerous working conditions, due to the peculiarities technological process or for seasonal reasons, it is possible to increase such an accounting period for a period of more than three months, but in the presence of an industry agreement and a collective agreement and to no more than one year.

The normal number of working hours for the accounting period is determined based on the weekly working hours established for this category of workers. For employees working part-time (shift) and (or) part-time week, the normal number of working hours for the accounting period is reduced accordingly.

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What length of working hours will an employee working on a “every three days” schedule have? In this case, we must proceed from the generally accepted norm: normal working hours do not exceed 40 hours per week. The employer establishes a certain accounting period within which these hours are distributed as desired, the main thing is to reach the standard hourly rate based on the results of the accounting period.

Moreover, if the employer does not take the generally accepted working hours - 40 hours a week, but, for example, a 39-hour work week, then he will have to create his own production calendar.

The Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n states the rules by which the standard working time is determined: “the length of the working week (40, 39, 36, 30, 24, etc. hours) is divided by 5, multiplied by the number of working days according to the calendar of the five-day working week of a particular month and from the resulting number of hours the number of hours in a given month is subtracted by which working hours are reduced on the eve of non-working holidays.”

Judicial practice shows that the essence of the summarized accounting of working time is to adjust the duration of time worked within the accounting period (month, quarter or year), if it deviates from the established norm, that is, overtime on some days is compensated by underwork on others (Resolution of the Federal Antimonopoly Service of the Central District dated 07/03/2006 in case No. A62-5389/2005).

Summarized accounting of working time, according to Art. 104 of the Labor Code of the Russian Federation, is carried out in accordance with established internal labor regulations.

Thus, to introduce summarized accounting it is necessary to follow a certain algorithm:

determine the duration of the accounting period;
determine the standard hours for the accounting period based on the weekly working hours established for this category of employees;
make a schedule;
establish a procedure for determining overtime hours;
establish a procedure for paying overtime and work on weekends/non-working holidays.

Payment for defects

What to do if you haven't received your watch

In many enterprises that use a system of summarized working time recording, you can encounter a situation where an employee has not worked the required number of working hours. If this happened through the fault of the employee himself, then there can be no claims against the company’s management. Everything happens completely differently if the employer can be found to be at fault.

Article 155 of the Labor Code of the Russian Federation states that the employer undertakes to provide the employee with the opportunity to work the required number of hours. If an employee cannot fulfill his obligations due to the fault of the enterprise management, then he must be paid a salary based on the time actually worked. But the payment for work in this case should not be lower than the average salary of the employee for previous months.

The labor legislation of the Russian Federation provides for other options due to which a defect may occur:

if failure to fulfill labor obligations occurred due to a reason for which neither the employee nor the employer was to blame
if the time was not worked due to the fault of the employee, then payment for his work will be calculated based on the days or hours actually worked

In the first case, the employee must receive at least 2/3 of his official salary.

The employee does not have to be hired full time. With his consent, the organization may enter into a part-time employment agreement. In such cases, he will receive wages only for the time worked. At the same time, the duration of work does not impose restrictions on annual leave (it is calculated equally for all employees of the same category). Employees receive the same length of service as full-time employees.

The working hours for such employees will also be reduced.

If, at the end of the accounting period, the head of the company notices that the employee has a deficiency and this is not his fault, then he should immediately take action (include a clause in the employment contract, issue an order). Such actions will help protect yourself from claims from employees.

To prevent this from happening, the employer must carefully work out the shift schedule, taking into account all aspects and rules in working with this option for recording work time.

Summary accounting: overtime pay

In accordance with Art. 152 of the Labor Code of the Russian Federation, overtime work is paid at least one and a half times the rate for the first two hours of work and at least double the rate for subsequent hours. However, the code does not answer more detailed questions: how exactly to pay, that is, where to get one and a half sizes from?

There are other difficulties: in order to figure out how to pay for overtime hours when accounting for working hours together, you need to focus on the chosen wage system - salary or tariff.

So, for example, if an employee has a salary system and the salary is 15,000 rubles, then the employer is guaranteed to pay him this amount. And only at the end of the accounting period, if there is overtime work, he will receive payment in the form of the first two hours at one and a half times the rate, and for subsequent hours at least double the rate.

Example

Payment for January, February and March - 15,000 rubles. for every month. During the accounting period, the employee worked 10 hours overtime. The rate for 1 hour of work is 100 rubles. We calculate how much he needs to pay extra:

2 hours * 1.5 * 100 rub. = 300 rub.

8 hours * 2 * 100 rub. = 1600 rub.

Total: 1900 rub.

Please note that Rostrud experts recommend establishing a tariff system of remuneration for workers for whom summarized working hours are kept - either hourly or daily.

How should overtime be calculated in this case?

Example

The employee has a tariff system of remuneration, the rate for 1 hour is 100 rubles. The accounting period is 1st quarter. Within this period, we notice that in January the employee actually worked 150 hours, which was included in the schedule. Accordingly, at an hourly rate we pay him 15,000 rubles.

In February, instead of 148 hours included in the schedule, the employee actually worked 156 hours (reflected in the report card). It turns out 15,600 rubles. At the same time, 149 hours were planned in March, but in fact it turned out to be 151 hours. You need to pay 15,100 rubles.

Evgenia Konyukhova, an expert in the field of labor legislation and personnel records management, in the webinar “Summary accounting of working time. Registration and payment" draws attention to the fact that with the tariff system of remuneration within the accounting period at a single rate, overtime work has already been paid.

The expert believes that the norm from Art. 152 of the Labor Code of the Russian Federation works well with a salary system of remuneration. As we saw above, in this case, at the end of the accounting period, you need to take 10 hours of overtime work and calculate the amounts: the first 2 hours - at one and a half times, and the remaining 8 hours - at double.

But if the employee has a tariff system of remuneration, then the first 2 hours should be paid only in the amount of 0.5, since the single rate has already been paid. And the remaining hours are not double, but single.

So, based on the fact that we had 10 hours of overtime, we get:

2 hours * 0.5 * 100 rub. = 100 rub.

8 hours *1 * 100 rub. = 800 rub.

Total: 900 rub.

If the employee has a salary system or a monthly wage rate, then you need to figure out how to determine how much to pay for one hour of overtime work. The fact is that the Labor Code does not answer this question. There are several examples of how this can be implemented in practice.

Option 1: The salary is divided by the number of working hours in the month when the employee was involved in overtime work.

So, if the salary is 20,000 rubles, then you need 20,000 / 160 hours = 125 rubles. per hour of work.

Option 2: According to Letter of the Ministry of Health of the Russian Federation dated 07/02/2014 N 16-4/2059436, the salary is divided by the average monthly number of hours per year (for example, for workers with a 40-hour working time in 2020, the average hourly number of working hours is 1979 hours / 12 month = 164.9 hours), respectively, hourly rate = 20,000 rubles. / 164.9 = 121.28 rub.

Option 3: The amount of salaries accrued for the accounting period is divided by the standard working time according to the employee’s schedule for the accounting period in months.

Option 4: The entire salary (including additional payments, allowances) is divided into one of the above options. But the employer is not obliged to calculate the hourly wage rate based on all payments. The Supreme Court believes that only the salary is sufficient.

Often, in addition to salaries, employers also provide a system of additional payments and allowances, which raises the question: should the entire salary in this case be divided by the number of hours in the month when the employee was involved in overtime work or by the average monthly number of hours for the year? Only the employer himself can answer this question in local regulations (Decision of the Supreme Court of the Russian Federation dated June 21, 2007 N GKPI07-516). It is recommended to do this, among other things, to avoid problems with employees and inspectors.

The position of the Ministry of Health and Social Development is that in the case of cumulative accounting of working time, based on the definition of overtime work, the calculation of overtime hours is carried out after the end of the accounting period. In this case, work in excess of the normal number of working hours for the accounting period is paid for the first two hours of work in no less than 1.5 times the amount, and for all other hours - no less than double the amount (Letter of the Ministry of Health and Social Development of the Russian Federation dated August 31, 2009 No. 22- 2-3363).

Depending on the remuneration system - salary or tariff - payment will be either one and a half to double, or 0.5 and single.

But there is another approach, indicated by judicial practice (Review of the Supreme Court of the Russian Federation of the practice of courts considering cases related to the implementation of labor activities by citizens in the regions of the Far North and equivalent areas" (approved by the Presidium of the Supreme Court of the Russian Federation on February 26, 2014)). There are clarifications according to which overtime pay is taken at one and a half times for the first 2 hours, which falls on average for each working day of the accounting period, and at double the rate for subsequent hours of overtime work. But when using this approach, the amount of payments for overtime work will be less, and therefore conflicts with employees are inevitable.

With a shift schedule

When calculating total time, the most common mode is working in shifts. It is being implemented in companies with round-the-clock work, as well as in those where the duration of daytime work exceeds 8 hours a day.

In the first case, the number of shifts, taking into account the need for proper rest and recovery after work, should not be less than 3 - 4. It all depends on the duration of work. If it is within 12 hours a day, then 2 shifts of employees are sufficient.

In this case, the employer is obliged:

distribute workers into shifts evenly in order to fully cover the entire technological process;
determine how long a shift takes to complete, taking into account rest;
draw up a shift schedule for the entire duration of the period;
familiarize all employees with this document and sign it.

The shift schedule is drawn up taking into account annual leave periods (they should be provided according to a predetermined schedule), as well as a small reserve in case of illness of individual employees.

The required reserve is calculated by dividing the total unworked time for the previous year by the normal duration of work time for the same period. Calculations help you decide whether to hire additional people or pay extra to existing ones.

Remember, the duration of the summary accounting period when working in shifts is set so as to exclude overtime after its completion.

Payment for holidays or weekends with summarized accounting

If an employee’s working day falls on a non-working holiday, then the code “РВ” is entered in the working time sheet, despite the fact that this working day is included in the employee’s schedule. In this case, the employee is also subject to the provisions of Art. 153 of the Labor Code of the Russian Federation on increased payment for work.

According to the Recommendations of Rostrud dated June 2, 2014, when introducing summarized working time recording, work on holidays must be included in the monthly working time standard.

If an employee was involved in work on his day off or on a non-working holiday in excess of the monthly norm established for him or in excess of the norm in accordance with the accounting period, then such work will be subject to payment in accordance with Art. 153 Labor Code of the Russian Federation. The employee can also take another day of rest.

If within the accounting period the employer has already paid for non-working holidays, then at the end of the accounting period he does not need to pay for them as overtime. The Decision of the Supreme Court of the Russian Federation dated November 30, 2005 N GKPI05-1341 provides an explanation for this case: “Since the legal nature of overtime work and work on weekends and non-working holidays is the same, payment in an increased amount is simultaneously based on Art. 152 of the Labor Code of the Russian Federation, and Art. 153 of the Labor Code of the Russian Federation will be unreasonable and excessive.”

Definition of norm

Often, when totaling working time, disputes arise about whether the hours worked are calculated correctly or not. Not all and not always employees of an enterprise are fully familiar with the features of the summarized calculation, so it often happens that they sue their managers. If the employer complies with all laws, then the decision will be in his favor, and the employee will be left with nothing.

The legislation does not establish a uniform norm for establishing the standard duration of labor time. It can vary greatly depending on many factors:

what kind of working week operates at the enterprise - five-day or six-day
on the duration of the employee’s work during the day
when employees have days off

Therefore, each organization independently determines the standard hours for the accounting period. In this case, all norms and rules established by law must be observed.

Understanding the norms

Calculation of the summarized accounting of working time is possible using a report card and a work schedule, which must be approved by the management of the enterprise.

The standard working time must be determined in accordance with the calendar, taking into account the rules of a six-day work week and a working day that lasts seven hours (the working day can be shortened if so approved by the company’s management). The fact that on the eve of the weekend the working day is shortened (from 1 hour - before holidays and up to 5 hours - before weekends) must also be taken into account.

If this is established in the collective labor agreement, then the standard working hours can be determined based on a working week that contains five days.