home Accounting The number of overtime hours per year, TC rf. Why shouldn't overtime work exceed the regular schedule? Difference from irregular working hours

The number of overtime hours per year, TC rf. Why shouldn't overtime work exceed the regular schedule? Difference from irregular working hours

Overtime work- work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working hours - in excess of the normal number of working hours for the accounting period.

Involving an employee in overtime work by an employer is allowed with his written consent in the following cases:

1) if necessary, perform (finish) the work begun, which, due to an unforeseen delay due to specifications production could not be performed (completed) during the working hours established for the employee, if the failure to perform (non-completion) of this work may entail damage or destruction of the property of the employer (including the property of third parties held by the employer, if the employer is responsible for the safety of this property), state or municipal property, or endanger the life and health of people;

2) during the production of temporary work on the repair and restoration of mechanisms or structures in cases where their failure may cause a significant number of employees to stop working;

3) to continue work in the absence of a replacement employee, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift with another employee.

Engaging an employer of an employee to work overtime without his consent is allowed in the following cases:

1) in the performance of work necessary to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2) in the production of public necessary work to eliminate unforeseen circumstances that disrupt the normal functioning centralized systems hot water supply, cold water supply and (or) water disposal, gas supply systems, heat supply, lighting, transport, communications;

3) in the performance of work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency situations, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, endangering the life or normal living conditions of the entire population or part of it.

In other cases, involvement in overtime work is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

It is not allowed to involve pregnant women, employees under the age of eighteen, other categories of employees in overtime work in accordance with this Code and other federal laws. Involvement in overtime work of disabled people, women with children under the age of three years is allowed only with their written consent and provided that this is not prohibited by them for health reasons in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts Russian Federation. At the same time, disabled people, women with children under the age of three, must be familiarized with their right to refuse overtime work against signature.

The duration of overtime work should not exceed for each employee 4 hours for two consecutive days and 120 hours per year.

It is the employer's responsibility to ensure that each employee's overtime hours are accurately recorded.

Comments to Art. 99 Labor Code of the Russian Federation

1. Overtime work - work performed at the initiative of the employer in excess of the norm of working hours established for the employee during the working day (shift) or for the accounting period. Involvement in overtime work is carried out by the employer with the written consent of the employee in the exceptional cases specified in the commented article, and in other cases.

Involvement in overtime work is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

When considering the employer's application for involvement in overtime work, the elected body of the primary trade union organization finds out:

1) the true reasons for engaging in overtime work;

2) whether these reasons and cases are exceptional, provided for by the Labor Code;

3) whether the candidates of employees belong to the category of persons who cannot be involved in overtime work.

2. The following are not allowed to work overtime: pregnant women, employees under the age of 18, other categories of employees in accordance with federal law.

In practice, it is not considered as overtime:

1) work performed by an employee with a part-time job in excess of the time provided for by his employment contract, but within the limits of the maximum duration of working time established by law, although involvement in such work is allowed on the same grounds as overtime work. Is not overtime processing in excess of the established working hours for persons with irregular working hours and part-time employees;

2) work in excess of the established working hours while working off the norm of hours with a flexible work schedule;

3) work in which the actual duration of daily work on certain days may not coincide with the duration of the shift according to the schedule;

4) work in excess of the stipulated length of the working day for employees with irregular working hours, if it is compensated by additional leave;

5) work during working hours of vacation without saving wages, work performed in combination (in excess of the established working hours), as well as work performed by an employee in excess of the working hours provided for by the employment contract, but within the established duration of the working day (shift), working part-time;

6) work in excess of the established working hours, performed in the order of external and internal combination.

Legislator defined special order involvement of an employee in overtime work, a list of circumstances that may serve as a basis for involving an employee in the performance of these works.

The employer must obtain permission to perform overtime work from the elected body of the primary trade union organization before the start of their performance. Only in emergency cases (natural disaster, accident, absenteeism of the shift), when it is impossible to obtain prior permission, overtime work can be done with the subsequent notification of the trade union body.

3. The involvement of disabled people, women with children under the age of 3 years, to overtime work is allowed with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. They must be in writing aware of their right to refuse overtime work.

At work with dangerous and (or) harmful conditions work, as well as with a working shift of 12 hours, overtime work is not allowed.

4. Overtime work is applied only in exceptional, unforeseen cases. Overtime must not be used to perform normal tasks.

5. It is the responsibility of the employer to keep accurate records of overtime work performed by each employee.

6. If the summarized accounting of working time is used, in which the actual duration of daily work may be more or less than provided for according to the schedule, and these deviations are balanced (mutually offset) within the accounting period, then overtime hours are recognized not in excess of the shift according to the schedule, but in excess of norms of working hours for the accounting period (see commentary to article 104 of the Labor Code).

7. The employer issues an order for the production of overtime work, having received the consent of the trade union body, in which he indicates the type of work and the reasons for their performance, the category of workers involved in overtime work. However, if the employer did not issue such an order, but his oral order was given, then the work is recognized as overtime.

Work is recognized as overtime, regardless of whether it was included in the scope of the employee's ordinary labor duties in his profession, specialty, or the employee performed another labor duty entrusted to him by the employer in another profession, specialty, position.

8. The concepts of "overtime work" and "non-standardized working hours" have different legal content and, accordingly, different legal regulations. Therefore, restrictions on the duration of overtime work cannot apply to workers with irregular working hours.

By general rule work in excess of the established working hours, performed by an employee with an irregular working day, is compensated for him by an additional annual paid leave.

Overtime work, as a general rule, is compensated by increased pay, the possibility of receiving which, at the request of the employee, can be replaced by additional rest time.

Hello! In this article, we will discuss the topic of overtime work.

Today you will learn:

What does it mean to work overtime;
How is overtime paid and paid?
What are its similarities and differences with irregular working hours.

Labor legislation on the territory of the Russian Federation covers in sufficient detail issues related to labor activity. And it is necessary to strictly comply with all its requirements. Especially if we are talking about a complex concept such as working in overtime. Today we will discuss aspects related to this type of activity.

Term meaning

Under overtime work is understood the performance of a certain type of work in excess of the norm, which is prescribed in the relevant contracts.

Who is the initiator

The initiative should come only from the employer. Otherwise, overtime work is not considered.

What types are

Regardless of whether the employee agrees or not;
With the written consent of the employee.

Cases of engaging in overtime work

Currently, there are several types of overtime work that must be carried out regardless of whether the employee agrees to it or not.

Such activities include:

Works when eliminating man-made or natural disasters;
elimination emergencies in industries that are dangerous to people;
Elimination of violations of transport, water supply, gas supply;
Elimination of violations in the operation of heating systems, communication systems;
If the work must be performed during an emergency or martial law;
Work during epidemics;
Types of work to eliminate fires, consequences of earthquakes and more.

It is strictly necessary to perform these works, there is no alternative here. In such situations, employees must comply with all requirements of employers.

Written consent works are a completely different category.

Such activities include:

If, for reasons beyond the control of the employee and the employer, any work is not performed within work time;
If you need to repair structures or devices, the malfunctioning of which can lead to downtime in the work of a large number of people;
The shift worker did not come to work.

In such situations, it is imperative to ask the consent of the employee, it is advisable to record its presence in writing.

Persons who are not subject to involvement in overtime work

Women who are pregnant;
Employees under the age of eighteen;
Workers undergoing work experience.

If there is no prohibition established by medical documents, overtime can be involved in the performance of duties of the following employees:

Persons with disabilities;
Women raising children under the age of three;
Single mothers and fathers with children under 5;
Employees with disabled children;
Workers who care for sick relatives.

Duration limits

Labor legislation clearly establishes the permissible limits for engaging in overtime work. They are as follows: overtime work cannot exceed 4 hours within 2 days, as well as 120 hours during the year. If this limit has already been worked out, the person cannot be required to perform overtime work during the current year. For the leader, this is fraught with administrative responsibility.

Example. On Tuesday, the employee worked overtime for one hour. On Wednesday, he was involved in the same work, but for 3 hours. On Thursday, it again required an employee to perform their duties overtime. But given the fact that he has already worked 4 hours, it is impossible to involve him in work for more than 1 hour.

Documenting

In each individual case, involvement in overtime work is documented. And this is done before the work starts. The form of documents is not regulated by law, therefore they are developed at each specific enterprise or organization.

The documents should reflect:

Reason, date, duration of work;
The fact that the employee is familiar with the right to refuse overtime work;
The fact that the employee does not mind working overtime (if necessary);
The amount paid for the job.

The order to involve in overtime work is also drawn up in any form.

You can add to the order:

A memo addressed to the management;
Written consent of the employee;
An application in which the employee asks for additional rest time (if desired).

Let us immediately clarify that the absence of these documents is not considered an error if the order reflects the information in full. Also, the employer is obliged to take into account the length of overtime working hours of any employee.

Overtime pay

Overtime pay is made up of two parts:

Regular;
Additional, the purpose of which is to compensate for each hour of work in excess of the norm.

According to labor law, overtime work is paid at an increased level:

The first two hours of such work are paid, increasing the hourly rate of the worker by one and a half times;
Each next hour of work is paid, increasing the hourly rate of the employee by 2 times.

The amounts in accordance with which such work is paid can be fixed in local regulations, namely in the labor and collective agreements. If the amount is not clearly defined in these documents, payment is made in the minimum amount, which is stipulated in labor legislation.

If the employee expresses his readiness to continue working after the working day is over, the employer will still be responsible for ensuring that the working hours are observed.

Despite the fact that payments for overtime work are provided for by law, the employer, on his own initiative, can pay for such work at a double or triple rate. The source of such an additional payment, if the organization is commercial, is the reserve fund, which is created on the basis of local regulations.

Overtime work on the day off

There can be no overtime work on weekends. This was confirmed by a number of Plenums of the Supreme Court of the Russian Federation. The Supreme Court clarifies that working overtime and working on a day off have the same legal basis, which means that payment in an increased amount is unjustified and excessive.

Example. Mechanic K. worked 11 hours on his day off. Those 3 hours that were worked out by him in excess of the standard working day are not overtime work. And will be payable as going to work on the weekend.

Working overtime at night

If this type of work is done wholly or partly at night, the employer must pay both for overtime work and for night hours, as there is no uniform legal basis.

Example. Waiter D. has a working day that starts at 16.00 and ends at 23.00. The employer asked him to stay at work until 2 am. This means that the period from 16.00 to 22.00 will need to be paid, as usual, in a single amount.

For the period from 22.00 to 23.00 you need to pay as for the performance of work at night.

But the time from 23.00 to 2 am will be paid both as overtime and as work at night.

Working overtime and irregular working hours

If an employee performs activities according to the irregular working hours, there is no talk of overtime work. In this case, the employer compensates for overtime by providing the employee with additional time for rest.

Overtime Compensation

Overtime work implies increased energy costs and reduced rest time, so the state provides guarantees and compensations for those who perform it.

This list includes:

Increased level of payment;
Limitation of overtime work by time;
Existence of a certain procedure for involvement in the implementation of work;
A ban on the involvement of certain groups of workers in such activities;
Providing additional rest.

At the written request of the employee, payment for overtime hours can be replaced extra rest time. In this case, overtime will be paid at the usual rate, and additional rest will be unpaid.

This type of compensation must be issued in the form of an order or instruction, and the rest time is noted in the report card.

How things are in reality

In fact, there is a big difference between the norm stipulated in the law and the real state of affairs.

The non-state sector is especially guilty of violations: employers practically oblige employees to work overtime without asking their consent. Or they disguise overtime work under the guise of part-time work, they do not take into account overtime worked at all.

Overtime and Tax Law

The tax code does not establish any restrictions on the accounting and payment of overtime work. This means that if labor standards are violated, this does not entail any violations of tax requirements.

Exemption from this also does not apply, since all accruals for this type of work are included in wages.

Conclusion

Overtime work is often a necessity that is driven by the interests of the organization. It is necessary to resolve a complex issue that has arisen outside the plan, or the manager asks to stay for various reasons, all this is common and is a typical situation.

How not to let yourself be deceived and get the payment due in these cases, we considered today in our material.

At a certain stage in the formation of society, such a thing as "overtime work" arose. Its appearance is determined by two other social phenomena - hired activity and the normal duration of working hours. Next, we will analyze what constitutes overtime work and their payment.

General information

Overtime work, which is paid in a special way, is primarily associated with the actual emergence of hired activity. Accordingly, hired people appeared. Along with this, such a thing as "normal working hours" arose. The latter phenomenon is always associated with a complex struggle between hired people and employers for their interests.

For the worker, the norm of the working day, on the one hand, should provide an opportunity to develop and maintain their professional abilities, to prevent premature deterioration of the body. On the other hand, it must allow for sufficient Money to meet social needs, both his own and those of the family in which he lives. For the employer, the norm of working time should provide such an organization production activities, which would allow to release on the market a volume of products sufficient to compensate for the costs of its manufacture and receive income on invested capital.

Main problems

According to Art. 91 of the Labor Code, the length of working time cannot be more than 40 hours per week. In its activities, the employer can not always comply with the norms. For example, an unforeseen accident may occur at an enterprise, a failure technological process, power outage and other circumstances. All this leads to a loss of labor time, a decrease in production volume and product quality, and other negative phenomena.

In addition, there may be a need to fulfill a profitable or urgent order. In order to partially or fully compensate for the losses, the employer is forced to resort to an increase in the amount of labor time. In some cases manufacturing process is of such a nature that it simply cannot occur within the normal duration. In this regard, it requires the use of specific forms of organization of activities.

Legal aspect

As international practice shows, overtime work takes place in society under certain circumstances. Payment for it is carried out according to the standards adopted in the country. In Russia, this procedure is regulated by law. In particular, art. 97 of the Labor Code states that the employer has the right to involve the employee in activities outside the normal duration labor day according to established order.

Duration standards are determined by the Code itself, other laws of federal significance and other regulations, collective agreements, contracts, local documents. The length of the day is fixed in labor contract. An employee may be involved in additional activities if an irregular day is set for him or overtime work takes place. Payment in these cases is different.

Definition

Art. 99, part 1 of the Labor Code states that overtime work is an activity performed by an employee at the initiative of the employer outside the daily shift. When summing time, this is activity in excess of the normal number of hours during a particular period. One of the important characteristics follows from the context. It is, in particular, that overtime work acts as a forced measure. It is caused by violations of the normal course of the production process.

Types of staff engagement

They are classified on the basis of the reasons for which there was a need for overtime work. There are 3 types of employee engagement:

Written agreement

The law establishes the following cases in which the involvement of this type is allowed:

In the event that it is necessary to complete (perform) the work that has been started, which, due to an unforeseen delay due to the technical conditions of production, could not be completed (performed) during the normal duration of the shift established for the employee, if its incompleteness may lead to damage to the property of the employer (including owned by third parties, but located in production, if the employer is responsible for its safety), municipal, state property or pose a threat to the health and life of people.
When carrying out activities related to the repair and restoration of mechanisms or structures when malfunctions can cause a stop in production.
To continue work in case of non-appearance of the shift, if it does not allow a break. In such cases, the employer must find a replacement employee.

Engagement without consent

The law defines the following conditions under which this is possible:

To prevent a production accident or catastrophe and / or eliminate their consequences.
When carrying out socially important activities to combat unforeseen circumstances that disrupt the stable functioning of communication, transport, sewerage, heating, gas and water supply systems.
When performing work that is necessary during the introduction of martial law or a state of emergency, as well as urgent actions in emergency situations. In this case, we are talking about disasters - fires, famine, floods, epidemics, earthquakes, or their threat.

Written consent, taking into account the opinion of the competent authority

This type of attraction is possible in other cases not listed in parts 2 and 3 of Art. 99. The Code does not provide a specific list of these situations. As shows world practice, overtime work is resorted to due to adverse weather and various force majeure circumstances.

In particular, we mean the factors that provoked serious disruptions in the production process and the loss of time due to its suspension. The situation is not considered a violation of the law when the employer, with the written consent of the employees, taking into account the opinion of the elected body of the trade union, organizes, for example, the execution of a very profitable and urgent order overtime.

Duration limits

In Art. 99 it is established that the duration of overtime work should be no more than 120 hours / year and 4 hours for 2 consecutive days for each employee. This restrictive practice exists in many countries. This limit can be yearly, monthly, weekly or daily. In Russia, in some cases, a combination of these maximums is used. In a number of states, the duration of overtime work is not limited by law. For example, this is typical for the USA and Denmark. And in Japan, the duration has no restrictions for adult men.

Special categories

According to Art. 264, 259 and 99 it is allowed to involve the following persons in overtime work:

disabled people;
fathers and mothers who are single-handedly raising children under the age of five;
women with dependents under the age of three;
guardians of children under the age of five;
employees caring for sick relatives;
workers who have dependent children with disabilities.

Wherein mandatory conditions are their written consent, as well as the absence of medical contraindications in accordance with the conclusion issued in accordance with the procedure determined by the Federal Law or other regulatory acts. Employees of these categories should be familiar with the right to refuse to work outside the shift.

Overtime: pay (general information)

From the above features - compulsion, emergency, not in all cases of voluntary reduction of free time of employees - comes a specific approach to determining the amount due to personnel for activities outside the shift. How is payment made? Overtime work (the Labor Code of the Russian Federation contains fairly clear instructions on this issue) is compensated to employees in an increased amount. The sum consists of two parts. One pay is for regular work and the other is for overtime work. The Labor Code of the Russian Federation establishes mandatory compensation for the reduction of a person's free time. Accounting is done by the hour.

Overtime: Labor Code. Payment

How does a person receive their compensation? The accounting process is regulated by article 152. Payment for overtime work is carried out depending on the number of hours. So, for the first 2 hours, payment is 1.5 times more than usual. Subsequent hours are charged double overtime pay. The specific amount of the amount may be determined in the contract between employees and the employer, a local act or collective agreements. At the request of a specialist, payment for overtime and night work can be compensated by providing additional rest. His time should not be less than the number of hours spent on off-shift activities.

Thus, the legislator has provided two options for compensation, how payment is made (overtime, the Labor Code of the Russian Federation - legal basis these forms). They are in line with world practice. The first is increased overtime pay, the second is additional rest. In this case, the employee has the right to choose any of the forms. If he does not wish to take additional rest, then he will be charged overtime pay. The amounts established by law are considered the minimum (basic) guarantees of the state. A contract or a collective agreement, as well as a local act, may establish a different procedure for paying for overtime work. However, it must not be contrary to law. In practice, many employers set a double rate from the first hour of overtime work.

Important point

AT labor code there are regulations prohibiting certain types of overtime work. The same restrictions are contained in other regulations. Thus, it is forbidden to carry out overtime work with vibration hazardous, pneumatic tools, chainsaws and other complex technical equipment.

Accrual system

When determining the amount for overtime work in a labor contract, collective agreement or local act, it should be clearly and precisely formulated what will be included in it. So, there are, for example, "harmful" industries. If off-shift activities are carried out under such conditions, despite the fact that during normal hours the employee receives more than other employees in the “harmless” enterprise, overtime pay is also based on these conditions.
Often it is necessary to involve not one person, but a team in activities outside the shift. If the superintendent is given a supervising bonus at normal times, these conditions apply to overtime. That is, he must receive the amount increased by the established amount. If an off-shift employee fails to perform certain tasks assigned to him during normal hours, they should not be paid.

Examples

The employee in the main time combines positions. Accordingly, he receives a surcharge for this. If the combination of positions is not required to carry out activities outside the shift, the conditions for receiving increased compensation do not apply to the combination. When determining the amount of compensation in the documentation, it is necessary to establish how the overtime pay will be calculated if the employee is already receiving more during regular time. For example, there is a multi-shift regime. The employee must finish the activity at 20 o'clock. But his replacement did not come out. The employee confirms his consent to overtime work until a shift is found, but not longer than 4 hours. What can he claim in this case? Overtime pay can be paid as follows:

Increased size for 4 hours off shift. At the same time, from 20 to 22 hours - the rate is 1.5, and from 22 to 24 - 2.
At least 40% for activities at night for 2 hours of work.
For the first 2 hours - 20% for the performance of duties in evening time outside the shift (if this condition is provided by the employer).

World practice

Acts of the International labor organization provide that overtime work is paid at a rate greater than regular time by 25%. As mentioned above, compensation may be additional rest. Thus, the system of time off is used in Luxembourg, Switzerland, Denmark, the Netherlands, Belgium, Italy, Germany, France. In these states, it is provided for by law or on the basis of a collective agreement. In some countries, overtime pay is at the regular rate. This refers to states with specific systems that imply the obligation to conduct activities outside the shift to compensate for the loss of regular time provoked by force majeure, natural disasters, strikes and other circumstances. In a number of countries, overtime work at night is generally prohibited. Exceptions are special, duly justified cases with the consent of the Ministry of Labor. Spain, for example, is such a country.

Holidays and weekends

In Art. 153 it is established that payment during these periods is carried out at a double rate. But activities can be carried out both within and outside the shift. The procedure for payment on weekends and holidays is established by the current resolution of the Presidium of the All-Union Central Council of Trade Unions and the USSR State Labor Committee of 1966. It also approved an explanation on compensation issues. Thus, paragraph 4 states that when calculating hours on weekends and holidays, overtime work should not be taken into account, because it is already paid at a double rate. By decision Supreme Court this provision is considered not contrary to the law.

Tariff-free system

In this case, a certain procedure for payment of overtime work should be established. You can consider the case when the calculation takes into account the actual time. In such a situation, two options are possible. The first is that overtime activities are translated into conventional hours of the main work. Thus, they increase the total fund of time. It is taken into account in the process of distributing wages to employees. The first 2 hours of activity outside the shift are converted into conditional with a coefficient of at least 1.5, the next - at least 2. For example, an employee worked 11 hours with a basic day length of 7 hours. With a tariff-free system, he is credited with at least 14 hours: 7+(2x1.5)+(2x2). According to the second option, the average hourly earnings are calculated. For activities outside the shift, the tariff established by the employer is charged. It should not be less than 50% of earnings per hour for the first 2 hours and 100% for the next time.

Source of compensation

It can be formed by the employer special fund wages. Among other things, it is intended for the implementation of guarantee charges, which are provided for by law or other regulations, a collective agreement, a contract between an employer and an employee. It can also serve as a basis local act enterprises, for example, an overtime pay order. Some employers use a bonus system as compensation. However this practice generally considered not very successful. It is more expedient to use bonuses when calculating salaries during the main working hours.

Even if you really love your job, you are unlikely to want to stay on it longer than necessary. Or, for certain reasons, you still want to? And if the employer asks or insists about it?

When is overtime unacceptable and when is it acceptable? In what cases is it impossible to refuse a “tempting offer”? How to pay for additional labor and properly document it?

What is overtime?

At each enterprise, a certain working regime is organized, providing for the duration of work and rest time. It is reflected in internal regulations. The duration of the working day is strictly regulated by the law on labor protection, the time of work shifts is also determined. Sometimes a general record of working hours is kept, summed up during the week or month. Any work that goes beyond these limits, initiated by the employer, is called overtime.

The Labor Code of the Russian Federation speaks of the nuances of exceeding the established temporary work standards in Art. 99, and remuneration for such work is paid in accordance with Art. 152.

What extra work is not overtime

An important nuance is that the initiative of overtime work should come from the employer. If a particularly zealous employee decides to stay at his favorite job for own will, his additional work will not be taken into account and paid according to the requirements of the law for overtime work (Letter of Rostrud dated March 18, 2008 No. 658-6-0).

Overtime is also not recognized as work performed in the regime of irregular working hours.

IMPORTANT! Overtime cannot be a permanent practice in the enterprise, it can be resorted to only if necessary and from time to time.

Permission required!

In order for an employee to work longer than required by the established working day or shift duration, or exceed the total number of hours for the billing period, the employer must first ask for consent. Before you think about involving your subordinates in overtime work, you should obtain permission:

a trade union organization protecting the rights of workers, or a representative of this body;
the employee in writing.

Reasons to work extra

Just like that, the employer is not entitled to ask the employee to stay at work and work overtime. For work in the Labor Code, the employment contract and other legislative acts, special time is stipulated, and no one is allowed to violate this regime without a reason. However, at times there are unforeseen cases or special circumstances when overtime work is necessary. The law provides for the following reasons that may force an employer to introduce overtime work:

when the work was not completed during the working day for technical reasons or force majeure, and it is necessary to complete it in order to avoid potential property damage or a threat to health or life;
if overtime work is a temporary "hands-on work" associated with the repair or installation of equipment, without which a large number of people will not be able to perform their duties;
no breaks can be allowed in the work, and the next shift did not appear on time: he must immediately be replaced by another competent worker, even if his shift has already come to an end.

Let them work if they are allowed by doctors

Some categories of workers, even if they agree to work overtime, cannot be involved in it without a positive medical opinion. Order of the Ministry of Health and Social Development of Russia No. 411n dated May 2, 2012 requires that a certificate of the absence of contraindications to extra work for health reasons was issued:

disabled workers at the enterprise;
working mothers of children under 3 years of age.

IMPORTANT! In addition to the authorization of the medical document and consent, these categories of employees are required to confirm in the form of a handwritten signature that they are aware of the right to refuse to work overtime.

Above temporary norms - under no circumstances!

The law defines those employees who under no circumstances can be involved in additional workload. Even with consent, you cannot ask or oblige to work overtime:

women expecting a baby;
subordinates in respect of which a student agreement is currently in force;
persons who are not yet 18 years old;
other categories of workers for whom such a restriction is due to federal laws and the Labor Code of the Russian Federation.

EXCEPTION! Staying at work beyond the time limit is acceptable for underage employees if they:

belong to creative professions;
work in the media field;
appear on television;
busy in a performance, circus performance, show;
participate in the exhibition of any works.

These types of activities are enshrined in the list of professions and positions approved by the Decree of the Government of the Russian Federation No. 252 dated April 28, 2007.

Overtime Shortened

The law provides for certain categories of jobs for which the duration of the working day is less than for all other workers. This is not a reduction, but the norm. In this case, if such employees work overtime, such work will be considered to be the excess of this particular norm (Article 92 of the Labor Code of the Russian Federation). These categories include:

employed under 18 years of age (depending on age, they can be employed 24-35 hours a week);
disabled workers of groups 1 and 2 - can work up to 35 hours a week;
employees in hazardous work of the 3rd and 4th degree (according to the assessment of special working conditions) - up to 36 hours a week;
women, busy with work in the Far North;
teachers and doctors (Articles 333, 350 of the Labor Code of the Russian Federation).

When you can't refuse overtime

In Art. 99 of the Labor Code of the Russian Federation lists circumstances that do not require the consent of subordinates to work in excess of time limits. When the unexpected happens, you need to act quickly and consistently, regardless of time: this is the responsibility of every employee. It is necessary to do everything in their power, without looking at the clock, in the following situations:

eliminating the results of man-made disasters, industrial accidents, the consequences of natural disasters;
performing actions designed to prevent an emergency;
when an accident occurred with publicly necessary communications, such as communications, transport, water supply, heating, gas, electricity, etc.;
it is necessary to act immediately due to the imposition of a state of emergency or martial law;
something happened that endangered life and health or created abnormal conditions for the life of a significant part of the population (famine, natural disasters, epidemics, animal attacks, and other similar situations).

Overtime but working hours

Despite the special situation, it is impossible to allow the health of the worker to be undermined by work in excess of the established norms. You can not force a person to work additionally longer than 2 days in a row for 4 hours. During the year, such overtime hours should not accumulate more than 120.

The employer is obliged to carefully calculate the number of hours worked by his employees in excess of the measure. In the timesheet, which takes into account working hours, there is a special code for this type of work (letter "C" or digital "04").

Price for extra labor

The amounts that are supposed to be paid to employees for their overtime employment can be established by the employer and formalized by internal regulations. Of course, you can not set them lower than required by law:

for the first and second hour of overtime work - one and a half times the amount of payment;
for the subsequent time - doubled.

If the overworked employee has such a desire, then instead of a financial reward, he will be able to receive additional rest for the time that he worked above the norm, or even longer if his superiors do not mind.

NOTE! If an employee is issued an employment contract for an irregular working day, he is not entitled to additional amounts, since such work is provided by the provision of one more vacation.

If overtime payments are calculated by processing the total working hours for a weekly or monthly billing period, then the first two hours, providing for one and a half pay, are considered separately for each time period.

For example, if an employee worked 20 hours of overtime during the week, he will be paid 7 x 2 = 14 hours at one and a half times, and the remaining 6 hours at double.

Despite the fact that “overtime” is not a permanent type of payment, according to accounting documents it passes as part of the salary of employees, therefore it is subject to personal income tax, contributions to extra-budgetary funds are also paid from it.

Recommendations for employers on registration of overtime work

Do not forget to ask for the consent of the employee to work overtime and clarify the opinion of the trade union organization.
Do not disregard the testimony of a medical report if it prohibits such work.
Reflect in the collective agreement and employment contracts the mode of attracting and paying overtime.
Mark the schedule for attracting employees to overtime exits in a special journal. Overtime per year must not exceed the legal 120 hours.
Document all relations with the employee in writing: issue an order for overtime work, indicating in it the amount of compensation and the time of processing, take the written consent from the employee.

Regulation of overtime work by the labor legislation of the Russian Federation

Features of overtime pay

Distinctive features of payment for overtime work, irregular work schedule and work on weekends and non-working holidays

Document flow when engaging an employee to work overtime

The employer has the right to involve the employee in work outside the working hours established for this employee in accordance with the legislation of the Russian Federation and internal regulations of the enterprise, establishing the norms of the labor schedule.

According to Art. 99 Labor law RF (hereinafter referred to as the Labor Code of the Russian Federation), overtime is recognized as work performed by an employee at the initiative of the employer outside the working hours established for the employee (daily work (shift)), and in the case of summarized accounting of working hours - in excess of the normal number of working hours for the accounting period.

Features of attracting company employees to work overtime

The employer may involve the employee in overtime work with his written consent in the following cases:

if necessary, perform (finish) the work begun, which, due to an unforeseen delay due to the technical conditions of production, could not be performed (completed) within the working hours established for the employee, if failure to perform this work may entail damage or destruction of the employer’s property (including property of third parties held by the employer, if the employer is responsible for the safety of this property), state or municipal property, or endanger the life and health of people;
in the performance of temporary work on the repair and restoration of mechanisms or structures in cases where their failure may cause a significant number of employees to stop working;
to continue work if the replacement employee does not appear, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift with another employee.

The employer may involve the employee in overtime work without his consent:

in the performance of work necessary to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
when performing socially necessary work to eliminate unforeseen circumstances that disrupt the normal functioning of centralized hot water supply, cold water supply and (or) sanitation systems, gas supply, heat supply, lighting, transport, communications systems;
in the performance of work, the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency situations, i.e. in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics), and in other cases endangering the life or normal living conditions of the entire population or part of it.

In other cases, it is allowed to involve an employee in overtime work with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

Note!

Pregnant women and employees under the age of 18 are not allowed to work overtime. Involvement in overtime work of disabled people, women with children under the age of three years, is allowed only with their written consent and provided that this is not prohibited to them for health reasons in accordance with a medical report. At the same time, disabled people, women with children under the age of three, must be familiarized with their right to refuse overtime work against signature.

The duration of overtime work should not exceed for each employee 4 hours for two consecutive days and 120 hours per year. It is the employer's responsibility to ensure that each employee's overtime hours are accurately recorded.

Features of overtime pay

According to Art. 152 of the Labor Code of the Russian Federation, overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double the amount.

Note

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

At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime. In some cases, critical situations arise between the employer and the employee, especially when it comes to increased pay and time off. So, for example, knowing their rights, an employee may stay late at work, and then require the employer to pay for all his "overtime" work or provide additional rest time.

However, this is fundamentally wrong - according to the letter Federal Service on labor and employment dated 18.03.2008 No. 658-6-0, involvement in overtime work is allowed with the written consent of the employee, except for the cases listed in Art. 99 of the Labor Code of the Russian Federation, when the employer has the right to do this without his written consent. Overtime work is paid at an increased rate, but at the request of the employee, instead of increased pay, it can be compensated by providing additional rest time, but not less than the time worked overtime. If the employee remains at work on his own initiative, the employer is not obliged to provide him with additional time off.

Features of documenting overtime work

Overtime work is not the norm for the functioning of an enterprise, and in most cases, in order to involve an employee in overtime work, it is necessary to obtain his written consent (with the exception of work necessary to prevent or eliminate the consequences of a disaster, work to provide water, gas supply, lighting, etc.). , work in emergency and military situations). In this regard, the inclusion in the local regulations or in employment contracts conditions for the consent of the employee to work overtime is gross violation labor legislation.

Each case of involving an employee in overtime work must be documented.

Be sure to indicate the specific reason, avoid general phrases like “due to business necessity”, as the concept of “business necessity” does not reveal the true reason for engaging in overtime work.

As a rule, registration begins with the writing of a service (or memorandum) note by the initiator of overtime work, which may be the boss structural unit enterprises. The memo (see example below) must contain the following information:

the reason for attracting employees of the enterprise to work overtime;
a list of employees of the enterprise involved in overtime work;
the period of involvement of employees of the enterprise in overtime work, as well as the time of overtime work;
recipient of information (director of the enterprise or other authorized person who has the right to make appropriate decisions);
date and signature of the initiator of involving employees in overtime work.

On the basis of a memo, the head of the enterprise decides on the advisability of involving employees in overtime work. At the same time, he can call the initiator of overtime work and demand more detailed explanations.

As a rule, on a note, the head puts his resolution, for example, “In order” or other content addressed to the head personnel service(to generate notifications and collect required documents to issue an order) and to the chief accountant for the correct calculation of the due payments to employees involved in overtime work.

After approval by the head of the enterprise or other authorized person, as a rule, the head of the personnel department generates notifications for each employee involved in overtime work, according to a memo.

The notice of overtime work is drawn up in any form, but must contain the following information:

Full name and position of the employee (employees) involved in overtime work;
reasons for overtime work;
period and time of overtime work;
features of payment for overtime work;
signature of the head of personnel service and date.

Additionally, this document (or on the reverse side) can provide a section on the consent / disagreement of the employee to work overtime in the case when the employee has the right to refuse.

A. N. Dubonosov,
Deputy Managing Director for Economics and Finance

The material is published in part. You can read it in full in the magazine.