Sample order for payment on holidays. Sample order for work on holidays. How are holidays paid?
Not all people work on weekends and holidays. And for those who are engaged in shift work, there are certain “bonuses” from the state in terms of wages. Labor legislation (Article 153) guarantees compensation for the performance of one’s labor functions on weekends and holidays. However, the article itself will not work. It needs to be legally applied by the employer. Below we will discuss the reasons for the emergence of this right for an employee, and also describe sample orders for work and payment on holidays.
Weekend activities
As labor legislation says, a forty-hour work week is the norm. Anything above this figure is either overtime or weekend work, and sometimes even a violation of the law.
There is a category of employees who work according to a schedule. It is common for them to go to work on any day. Sometimes there may be situations in which the employer is forced to organize the work of the entire team on weekends or holidays, on which, according to standard conditions, people should not work.
Circumstances under which you can call an employee on a public holiday
Such circumstances may include:
![](/public/bufile-xa789be.jpg)
Days related to holidays
The legislation of the Russian Federation regulates the list of non-working holidays. How to work on holidays is discussed in the relevant Resolutions, which indicate all transfers to a particular date.
But in addition to this regulatory act, the list of specific weekend holidays in the Russian Federation is enshrined in the Labor Code (Article 122). These days include: in January from the 1st to the 8th, February - the 23rd, March - the 8th, May - the 1st and 9th, June - the 12th and November the 4th. These weekends are mandatory non-working days for all constituent entities of the Russian Federation. Also, in addition to these non-working holidays, in some regions there are other non-working days that are holidays for religious reasons (for example, in the Republic of Buryatia the Sagaalgan holiday is celebrated; the entire republic rests for 5 days in the month of February).
Reason for going out on a day off
If there are certain circumstances in which workers are required to leave on a public holiday, it is the employer’s responsibility to draw up an appropriate order. It is this document that will be the basis for calling the employee back from a public holiday. Below we will consider some samples of orders for work on a holiday.
A sample order for work on holidays may look like this:
"The House for arts and crafts for children"
(ABU DO "DDT")
P R I K A Z
04/25/2017 No. 11
Winter
About duty on holidays
To ensure fire safety, trouble-free operation of water supply, electricity supply, strengthening control over the safety of property on weekends and holidays May 01, 08, 09, 2017.
I ORDER:
d/k "Rovesnik" - watchman (7-15-14);
d/k "Romantic" - watchman Moskalyuk S.P. (3-25-40);
d/k "Rovesnik" - watchman Sizykh N.S.. (7-15-14);
d/k "Romantic" - watchman Kharisov M.F. (3-25-40);
d/k "Vesnik" - watchman Fedorova O.P. (7-15-14);
d/k "Romantic" - watchman Vershinina L.G. (3-25-40);
2. Oblige watchmen to report by phone 3-18-06 to the Education Committee about the state of the thermal regime, water and electricity supply from 8:00 to 9:00, from 12:00 to 13:00, from 16:00
until 17 00, from 21 00 to 22 00.
3. In the event of a dangerous situation, urgently inform the responsible duty officer of the MBU DO "ZDDT", the watchman of the Education Committee by phone: 3-18-06, the responsible duty officer of the Education Committee, the duty dispatcher of the administration by phone: 3-24-67.
4. Organize the duty of responsible employees of the ZDDT administration on weekends and holidays on 01, 08, 09, 2017.
5. Assign responsible persons on duty:
Ivanova M.P. | Fedorova E.Yu. | Petrova A.A. |
6. A copy of the duty officers should be submitted to the Education Committee to the leading occupational safety specialist E.V. Ozerova. until April 25, 2017.
The following have been familiarized with the order:
As you can see, this order spells out the basis for going out on holidays, which employees should go out, what they should do. The persons responsible for the implementation of this order are also listed.
This sample order for work on holidays was executed correctly and without violating the law. It should be noted that in the month of May the 1st and 9th are days off holidays, and May 8 is just a day off. And those people working as watchmen on this day will receive wages for this day in the usual amount, and not as for a holiday.
Another one related to employees working on a standard schedule is presented below.
Autonomous state-financed organization additional education
"The House for arts and crafts for children"
(ABU DO "DDT")
P R I K A Z
12/20/2016 No. 111
Winter
About the work of the creative platform
For the purpose of organized recreation for children during the New Year holidays
I ORDER:
- On January 1, 2017, additional education teachers need to organize cultural recreation for children in the city square.
- It is necessary to prepare creative and playful activities for children of secondary and younger age.
- The teacher-organizer M.A. Petrova should be appointed responsible for the execution of the order.
Director of ABU DO "DDT" S.V. Lashkina
The following have been familiarized with the order:
(date, surname, signature of employees)
Payment
Employees who work on holidays wonder: “How are holidays paid?” According to the law, payment is made at double the rate (minimum), regardless of whether a given employer has piecework or hourly wages. However, this amount may be higher than double the amount. But then this provision must be spelled out in the local acts of a particular institution.
Do not forget that payment itself will not arise. To do this, you need a basis, which is an order (instruction) from the manager.
Sample order for work on holidays for payment for these days:
Municipal budgetary institution
additional education "Zima House of Children's Creativity"
(MBU DO "ZDDT")
P R I K A Z
01/20/2017 No. 09
Winter
About payment for work
on holidays
In accordance with pay for work on non-working holidays January 01 - 08, 2017.
I ORDER:
Make double payment to the following employees:
Belova M.A., caretaker of the recreation center “Rovesnik” - 16 hours;
Moskaluk S.P., guard at the "Romantic" nursery - 16 hours.
Director of MBU DO "ZDDT" S.V. Lashkina
We have read the order:
This order, together with the working time sheet, is sent to the accounting department to make accruals.
Payment for shift work
Regulates the work on holidays of the Labor Code, or rather Art. 153. The difference between shift work and the standard schedule is that going to work on a holiday is not an emergency situation, but a common occurrence; someone just happened to work on a holiday.
Naturally, a person may be offended that he spends a holiday not with his family, but at work, so such work should be paid accordingly. How are holidays paid for scheduled workers? As the Labor Code says, payment for a holiday is double. And this provision also applies to shift workers. Just for this working day, the employee will receive double salary based on his monthly rate.
For example, an employee worked 10 shifts a month, one of which fell on a holiday. The employee's monthly salary is 50,000 rubles, therefore, one shift costs (50,000/10=5,000 rubles). Accordingly, for a holiday the employee will receive 5,000 rubles at his rate and plus 5,000 rubles, which is double the amount. The monthly salary is 55,000 rubles, plus regional and northern coefficients, bonuses, incentive payments, if any.
Pay for holidays and night shifts
In order to correctly calculate night and holiday hours, you need to know that night work hours are the work hours from 22.00 to 06.00. These hours are paid as night hours not only on holidays, but at any time, and in payment for holidays, there is, in addition to the double amount for the shift mentioned above, but also a plus of 20% for the hourly rate (for these 8 hours) .
If an employee works in shifts, and his shift falls on both a holiday and night hours, then his salary will consist of double the amount for that day and plus 20% of the hourly rate for night hours. If an employee goes to work on a day (day off) that is not provided for by the schedule, then his salary will consist of double the tariff rate plus an allowance for night time.
You should also know that 20% is the minimum established by the state; at a particular enterprise this percentage may well be higher (this is regulated by the regulations of the institution).
Time off
The parties to the labor relationship may enter into an agreement that instead of paying for work on holidays, the employee can take days of rest (time off). In this case, the work will be paid in the usual amount.
It is worth remembering that the accounting department may not know about the agreement between the parties. Therefore, the employer must notify the accountant about this by drawing up a time sheet (in the absence of an order for payment).
Finally
The state guarantees compensation for workers going to work (service) on weekends and holidays. But besides this, work on holidays is supported by an order to leave and pay. Without them, this right cannot arise. If an employer violates its obligations on these grounds, then this is a reason to contact the labor protection committee.
A sample order for work on holidays was discussed above. This order is an order for the main activity, therefore it is created by each employer at its own discretion. There is no unified form for such orders.
Each employer may provide greater pay for work on holidays than is specified in state regulations. But the list of holidays is fixed at the legislative level of the federation and the subject.
AND Rina P Odlesnykh, Odintsovo
According to Art. 111 Labor Code Russian Federation, days off must be provided to all employees. Sunday is considered a general day off. With a five-day work week, employees are entitled to two days off - usually Saturday and Sunday. The list of non-working holidays is established by Article 112 of the Labor Code of the Russian Federation; there are 12 of them per year: January 1, 2, 3, 4, 5 and 7, February 23, March 8, May 1 and 9, June 12, November 4. In accordance with Art. 113 of the Labor Code of the Russian Federation, work on weekends and holidays is prohibited. To solve unforeseen production problems, employees can be involved in work on such days, but only with their consent. However, part 3 of Art. 113 of the Labor Code of the Russian Federation establishes cases when employees are required to perform their job duties on weekends and holidays, and to obtain their consent. not required. Such situations include:
- preventing a catastrophe, industrial accident or eliminating their consequences, as well as the consequences of a natural disaster;
- prevention of accidents, as well as destruction or damage to the employer’s property;
- performing work the need for which is due to the introduction of a state of emergency or martial law.
It should also be taken into account that the involvement of disabled people and women with children under 3 years of age in additional work on a weekend or holiday is possible if such activity is not prohibited for them due to health reasons (prohibition, according to Part 7 of Article 113 of the Labor Code of the Russian Federation, must be confirmed by a medical report). Such employees should be informed, against signature, of their right to refuse to work on a day off or a non-working holiday.
The Labor Code of the Russian Federation defines categories of employees who strictly prohibited engage in work on weekends and non-working holidays:
- persons under 18 years of age, with the exception of creative workers in the media, cinematography organizations, as well as television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and performance of works (Article 268 of the Labor Code of the Russian Federation );
- athletes under the age of 18 (part 3 of article 348.8 of the Labor Code of the Russian Federation);
- pregnant women (Part 1 of Article 259 of the Labor Code of the Russian Federation).
In accordance with Part 2 of Art. 113 of the Labor Code of the Russian Federation, an employee’s consent to work on a weekend or holiday must be in writing; a verbal agreement alone is not enough. The need for work must be justified - for this, a corresponding memo is sent to the head of the organization. As a rule, it is compiled by the head of the department. The memo must indicate the name of the work, the date and time of its implementation, as well as the employee who is involved in it (Appendix 1).
Based on the memo, the HR department prepares a written notice for the employee, which explains the type of work, the time of its completion and the reasons for its need (Appendix 2). It is worth including information about the employee’s rights in the notice, indicating possible options compensation for working on a day off. Disabled people and women with children under 3 years of age must be notified, against signature, of the right to refuse to work on weekends and non-working holidays (Part 7 of Article 113 of the Labor Code of the Russian Federation).
According to Art. 153 of the Labor Code of the Russian Federation, work on a day off must be paid at least double the amount. Please note: if earnings are accrued to employees on a piece-rate basis or based on daily and hourly tariff rates, in each case the prices will need to be increased by at least 2 times. But employees receiving a salary should be paid for work on a day off in the amount of at least a single daily or hourly rate in addition to the salary - taking into account that the work was carried out within the monthly working hours. If monthly norm exceeded, payment is calculated in the amount of no less than double the daily or hourly rate per day or hour of work in excess of the salary.
An employee’s consent to work on a weekend or holiday must be in writing.
Working time standards are regulated by Article 91 of the Labor Code of the Russian Federation and Order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n “On approval of the procedure for calculating working time standards for certain calendar periods of time (month, quarter, year) depending on the established duration of working hours per week.” When calculating working time, it should be assumed that its normal duration cannot exceed 40 hours per week. However, there is no document that would define the reasons why working time standards may not be fully worked out. Let’s say a salaried employee was on vacation or absent due to temporary disability. Under such conditions, he is unlikely to be able to fully work out the norm in a month. This means that by engaging him to work on a day off, he can be paid at least a single daily or hourly rate in addition to his salary. Please note: if local regulations, such as a collective agreement or internal labor regulations, state that work on weekends and non-working holidays is paid at double rate, you will not be able to pay the employee a single daily or hourly rate for working on weekends, even if he worked less than normal working hours. To avoid misunderstandings, employees should be notified in advance about possible or planned options for remuneration for work on weekends, indicating the payment rates in the notice of engagement.
Since part 1 of Art. 153 of the Labor Code of the Russian Federation establishes only minimum prices for work on weekends and holidays, we can conclude that, at the request of the employer, compensation can be increased. Moreover, the amount of appropriate remuneration must be determined in the employer’s internal regulatory document, for example, in the internal labor regulations or a collective agreement.
Instead of increased pay, the employee has the right to choose another day of rest, in accordance with Part 3 of Art. 153 Labor Code of the Russian Federation. It should be noted that such an additional day of rest is not subject to payment, and a day off or holiday on which the employee will work must be paid as a regular worker - in a single amount. The employee can report his decision (increased pay or another day of rest) in a statement (see Appendices 3 and 4) or leave the corresponding entry directly in the notice of the need to work on a day off. It is very important to obtain written confirmation from the employee of the choice of compensation, because... it is the only evidence of his consent and will avoid disputes later.
Instead of increased pay, the employee has the right to choose another day of rest
If an employee wants to receive an additional day of rest, he will have to agree on the date with the employer. Since the legislation does not specify exactly when such a day of rest should be provided, the employee and the employer must come to a decision acceptable to each of the parties. “Free” can be Monday after a working day off, or any other day. At the request of the employee, such “time off” can even be added to vacation. The legislation does not indicate during what period of time (for example, a calendar year) an employee can exercise this right. Please note: the employee is provided full-fledged day of rest - regardless of the number of hours worked on a day off (Letter of Rostrud dated March 17, 2010 No. 731-6-1).
If an employee does not agree to work on a day off and records his refusal in writing in a notice or a separate statement, then it is impossible to attract such an employee to work, unless the need for work on a day off is due to emergency circumstances established by Part 3 of Art. 153 Labor Code of the Russian Federation. Moreover, refusal to work on a day off or a non-working holiday does not serve as grounds for bringing an employee to disciplinary action.
After the employee confirms in writing his consent to work on weekends and non-working holidays, it is necessary to prepare an order or instruction in accordance with Part 8 of Art. 113 of the Labor Code of the Russian Federation (see Appendix 5). The employer’s administrative document should include all essential conditions: the type of work, the reasons that necessitated their implementation, the date and time. It is extremely important to indicate operating hours, because... An employee may be hired not for a full working day, but for part of it - for example, for 4 or 6 hours. Also, the order must determine the method of compensation for work on a weekend or non-working day - payment in double amount or indicating the date of granting another day off. The basis of the order should list all related documents: a memo about the need to work on a day off, notification to the employee, written consent of the employee. The employee must familiarize himself with the order before starting work.
There are exceptions to the procedure for hiring people to work on weekends and non-working holidays. The Labor Code of the Russian Federation identifies a circle of persons, which include creative workers in the media, cinematography organizations, theater and concert organizations, circuses and other persons involved in the creation or performance of works, as well as professional athletes. For them, the procedure and specifics of being recruited to work on weekends and non-working holidays, as well as wages on these days, are established by a collective agreement, a local regulatory act, or an employment contract (Part 4 of Article 113 of the Labor Code of the Russian Federation, Part 4 of Article 153 of the Labor Code of the Russian Federation ).
SALARY AND PERSONNEL | ACCURATE CALCULATION
Kovaleva O. V.,
Advisor to the State Civil Service of the Russian Federation, 3rd class, Chief State Customs Inspector of the Department of Civil Service and Personnel of the Astrakhan Customs
Organizing work on a holiday
Even in the event of unforeseen and emergency situations, it is necessary to obtain consent from certain categories of employees to work on weekends and holidays, and also to familiarize them with the right to refuse it.
By general rule, established by part one of Art. 113 of the Labor Code of the Russian Federation, work on weekends and non-working holidays is prohibited, except for the following cases:
- work in continuously operating organizations;
- public service work;
- urgent repair and loading and unloading work.
GOOD TO KNOW
On days off, based on the working hours established by Art. 100 of the Labor Code of the Russian Federation, the following are considered:
- with a five-day working week - two days a week;
- with a six-day working week - one day a week;
- when working on a rotating schedule - according to the schedule;
- for a part-time work week – two days a week or more.
The Labor Code of the Russian Federation does not establish a maximum number of days off that can be used to attract employees to work, although the duration of overtime activities at the main place of work is limited (Article 99 of the Labor Code of the Russian Federation). At the same time, the provisions governing the procedure overtime, cannot apply to activities on weekends and holidays, since work during the rest period is not a type of overtime work.
Involving employees to work on weekends and non-working holidays without their consent is permitted in the following cases:
- to prevent or eliminate the consequences of a catastrophe, industrial accident, natural disaster;
- to prevent accidents, destruction or damage to the employer’s property, state or municipal property;
- to perform 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 circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases posing danger threat to the life or normal living conditions of the entire population or part of it.
ORIGINAL SOURCE
The duration of weekly uninterrupted rest cannot be less than 42 hours. This time is counted from the end of work on the eve of the day off until the start of work (shift) on the next working day after the day off.
- Article 110 of the Labor Code of the Russian Federation.
But even if these cases occur, it is necessary to obtain consent from certain categories of employees to be involved in such work, and also to familiarize them with the right to refuse it. These categories of workers include (part 7 of article 113, part 2 of article 259, article 264 of the Labor Code of the Russian Federation): disabled people; women with children under three years of age; mothers and fathers raising children under the age of five without a spouse; workers with disabled children; workers caring for sick members of their families in accordance with a medical report; guardians (trustees) of minors.
It is prohibited to employ the following people to work on weekends and non-working holidays:
1) pregnant women (Part 1 of Article 259 of the Labor Code of the Russian Federation);
2) workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of:
- creative media workers (The list of such professions and positions was approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252);
- athletes under 18 years of age. The conditions of their activities on weekends and non-working holidays are determined by collective or labor contracts, agreements, local regulations (Part 3 of Article 348.8 of the Labor Code of the Russian Federation).
IMPORTANT IN WORK
The list of holidays and non-working days on the territory of the Russian Federation is established by Part 1 of Art. 112 Labor Code of the Russian Federation.
If there are legal grounds for involving employees in their official duties on weekends or holidays, as well as their consent and familiarization with the possibility of refusing this work in cases provided for by law, then the following documents must be drawn up:
- report (official) note;
- consent to work on a day off or a non-working holiday;
- notification of employment on a weekend or holiday and the possibility of certain categories of employees to refuse this work;
- order (instruction) to work on a weekend or holiday.
For each such case, a separate order must be issued. For accounting, such a document is the basis for calculating wages and taxes, as well as insurance premiums. The HR department needs the order to record working hours. If there is an elected body of the primary trade union organization, its opinion should be taken into account when arranging work on weekends and holidays by agreeing on orders.
Sample format for a report
about the need to involve an employee on a holiday.
Statistics Department
22.04.2014 № 135
to CEO
Laska LLC
I.A. Sokolov
Memorandum
E.V. Petrova
Prepare a draft order
on the involvement of M. I. Retz
to work 05/01/2014
Sokolov 04/22/2014
Based on Art. Art. 113 and 153 of the Labor Code of the Russian Federation in connection with the preparation of the final report and the need to meet benchmarks (order dated December 1, 2013 No. 1435-a), as well as in connection with the illness of two employees of the department, in order to ensure the normal functioning of the department, I ask you to be involved in work on a non-working holiday 05/01/2014 leading specialist M.I. Retz.
Head of Statistics Department Semenov M.I. Semenov 04/22/2014
In case No. 02-14
Petrova 04/22/2014
Sample form of consent to work on a holiday.
to CEO
Laska LLC
I.A. Sokolov
Statement of consent
to work on a non-working holiday
In response to memo No. 135 dated 04/22/2014 “On hiring on a non-working holiday”, I inform you of my agreement to work on 05/01/2014
and double wages.
Leading Specialist
Department of Statistics Retz M. I. Retz 04/22/2014
In case No. 02-14
Petrova 04/22/2014
Traditionally, the employee’s written consent can be reflected in both a memo and a notice.
Sample form of notification of the right to refuse
from work on a holiday.
Limited Liability Company "Laska"
Electrician of workshop No. 5
V.V. Krasnov
22.04.2014 № 21
Notification
on the right to refuse to be hired to work on a non-working holiday
Dear Valentin Vladimirovich!
According to Part 7 of Art. 113 of the Labor Code of the Russian Federation, you, as the father of a disabled child, have the right to refuse to engage you in work on a non-working holiday, 05/01/2014.
CEO S O K O L O V I. A. Sokolov
I have read the notice and agree with the work on 05/01/2014:
Electrician K R A S N O V V. V. Krasnov 04/22/2014
In case No. 04-05
Petrova 04/22/2014
Nothing provides for the execution of a memo, notification and consent as separate documents, and in order to simplify document flow, you can only draw up a memo that will contain both notification and consent at the same time.
A sample of a memorandum on the need to involve an employee
on a holiday with notification and consent.
Installation department
25.04.2014 № 135
to CEO
LLC "Linon"
A.A. Kuznetsov
Memorandum
about hiring on a non-working holiday
E.V. Petrova
Prepare a draft order
on the involvement of A.B. Petrov, R.S. Ivanova
to work 05/01/2014
Kuznetsov 04/25/2014
Due to the need to perform unforeseen repair work and in accordance with Art. 113 and 153 of the Labor Code of the Russian Federation, I ask that electrician A. B. Petrov and cable welder R. S. Ivanov be hired to work on the non-working holiday 05/01/2014.
Head of the installation works department Semenov M.I. Semenov 04/25/2014
I agree with being hired to work on a non-working holiday 05/01/2014 and being paid double ________________________________ A. B. Petrov
With involvement in work on a non-working holiday 05/01/2014 and payment of labor at a single rate with the provision of an unpaid day of rest on 05/16/2014 I agree __________________________ R.S. Ivanov
♦ electrician for maintenance of electrical installations______________ A. B. Petrov
♦ cable welder ___________________________ R. S. Ivanov
In case No. 02-14
Petrova 04/25/2014
In all cases, employees are recruited to work on weekends and holidays by written order (Part 8 of Article 113 of the Labor Code of the Russian Federation).
A sample of an order to hire someone to work on a holiday.
Limited Liability Company "Linon"
ORDER
about hiring on a non-working holiday
Due to the need to perform unforeseen repair work and in accordance with Art. 113 and 153 of the Labor Code of the Russian Federation I order:
1. Engage in work on a non-working holiday 05/01/2014 next employees:
♦ electrician for maintenance of electrical installations A. B. Petrov;
♦ cable welder R. S. Ivanov.
2. The accounting department will pay for work on a non-working holiday:
a) in the amount of double the daily tariff rate for the electrician for servicing electrical installations A. B. Petrov;
b) in the amount of a single daily tariff rate to the cable specialist R. S. Ivanov.
3. Provide cable welder R. S. Ivanov with an unpaid day of rest on May 16, 2014.
Reason: memo from the head of the installation works department M.I. Semenov “On recruitment to work on a non-working holiday” dated 04/25/2014 No. 135.
4. Entrust control over the execution of the order to Deputy Director L.I. Khlyupina.
CEO K U Z N E C O V A. A. Kuznetsov
E. V. Petrova
The following have been familiarized with the order:
♦ electrician for maintenance of electrical installations _____________ A. B. Petrov
♦ cable welder _______________________ R. S. Ivanov
If an employee who has agreed to work on a weekend or holiday refuses to familiarize himself with the order, this fact recorded in the act. If in relation to him the necessary procedures, but the person has not started working, he may be subject to disciplinary action.
IMPORTANT IN WORK
The working hours of an organization’s employees can be recorded using unified forms No. T-12 or No. T-13. For example, when filling out form No. T-13 using the method of continuous registration of appearances and absences from work work time on non-working holidays it is reflected as follows: in the top line of column 4, opposite the surname, the alphabetic (РВ) or numeric (03) code is indicated, and in the bottom line - the duration of work.
Refusal to work, the engagement of which does not require consent, may entail application disciplinary sanctions in accordance with Art. Art. 192 and 193 of the Labor Code of the Russian Federation.
Pay on weekends and holidays
Salaried employees are not provided with holiday pay. They are paid a full salary for the time worked established for this category of workers. The presence of holidays in a calendar month is not a basis for reducing wages (Part 4 of Article 112 of the Labor Code of the Russian Federation). These employees receive their full salary, regardless of the number of holidays in the month.
Employees, with the exception of those receiving a salary, are paid additional remuneration for holidays on which they are not involved in work. The amount and procedure for payment are determined by a collective agreement, agreements, local regulations adopted taking into account the opinion of the elected body of the primary trade union organization, and an employment contract (Article 112 of the Labor Code of the Russian Federation).
ORIGINAL SOURCE
In 2014, non-working holidays coinciding with weekends are postponed as follows:
- from Saturday 4 January to Friday 2 May;
- from Sunday 5 January to Friday 13 June;
- from Monday 24 February to Monday 3 November.
Decree of the Government of the Russian Federation dated May 28, 2013 No. 444.
When hiring employees for whom a piecework, hourly or other wage system is established, in addition to the official salary, the employer must necessarily provide for a system of compensation for remuneration for holidays in a collective agreement, agreement, local regulatory act, and in the absence of such documents – directly in the employment contract. The Labor Code of the Russian Federation does not establish criteria for determining the amount of such remuneration, other than at the discretion of the employer, taking into account the opinion of the representative body of employees, and the resolution of this issue is the prerogative of the organization.
The amount of remuneration can be determined based on production standards, average earnings, or a fixed amount.
Example 1.
The piecework worker was not involved in work during the New Year holidays and Christmas. According to the collective agreement, employees, with the exception of salaried employees who were not involved in work on holidays, are paid an additional remuneration in the amount of 1,000 rubles for each holiday in the corresponding month.
Taking into account the provisions of the collective agreement, the piecework worker must be paid additional remuneration for 6 days of work (1, 2, 3, 6, 7, 8 January 2014) in the amount of 6,000 rubles. = (1000 rub. x 6 days).
IMPORTANT IN WORK
As a general rule, weekends and holidays that fall during a business trip are not paid.
The amount of expenses for the payment of additional remuneration for non-working holidays is determined by collective or labor contracts, agreements, and local regulations. This remuneration relates to labor costs in full.
Example 2.
The piecework employee is given a piece rate of 1000 rubles. per unit of production. He was hired on January 3, 2014 and produced 3 units of product.
An employee’s salary for working on a holiday will be 6,000 rubles. = (1000 rubles x 3 units x 2).
POSITION OF THE MINISTRY OF FINANCE
According to the rules of Art. 153 of the Labor Code of the Russian Federation, payment is made not only for days of business trips that fall on weekends or holidays, when the employee performed an official assignment at the place of business trip, but also for other weekends and holidays that the employee cannot use at his own discretion in connection with the business trip (day of departure, day of arrival, days on the way).
- Letter dated 09/05/2013 No. 14-2/3044898-4415.
Example 3.
An employee with a set hourly rate of 100 rubles. was brought to work on January 7, 2014 and worked a full day - 8 hours.
The salary for work on a holiday will be 1600 rubles. = (100 rubles x 8 hours x 2).
Example 4.
The employee has a daily wage rate of 1,000 rubles. On the holiday of January 2, 2014, he was brought to work and worked a full day - 8 hours.
An employee’s salary for working on a holiday will be 2,000 rubles. = (1000 rub. x 2).
A situation is possible when an employee with the established daily tariff rate does not work a full holiday day. In this case, it is necessary to determine the cost of one hour of labor activity: divide the daily tariff rate by the length of the working day, and multiply the resulting value by the number of hours actually worked and by 2.
Example 5.
Let's use the data from the previous example, but assume that the employee worked not 8, but 3 hours.
The cost of one hour of work is 125 rubles. = (1000 rub. : 8 hours). Consequently, for working on a holiday he will receive a salary of 750 rubles. = (125 rubles x 3 hours x 2).
GOOD TO KNOW
Clause 5 of Regulation No. 749 and Art. 153 of the Labor Code of the Russian Federation do not contain instructions on how many hours spent on the execution of an official assignment on a day off or on a holiday should be paid in double amount - only the actual hours spent or the whole day, regardless of the number of hours that the employee spent on the execution of an official assignment .
Example 6.
An employee with a fixed salary of 17,000 rubles. was hired on January 2 and 3, 2014.
First, let's calculate daily earnings. According to the production calendar in January 2014, there are 17 working days, therefore, daily earnings are 1000 rubles. = (RUB 17,000: 17 days).
The salary for work on holidays will be 4,000 rubles. = (1000 rubles x 2 days x 2).
Payments for work on weekends as part of wages are included in labor costs when calculating the single tax. If an organization pays for work on a day off in more than double the amount, it has the right to take these amounts into account in expenses that reduce the tax base, but the labor or collective agreement must stipulate a condition for payment in such amounts.
HAVE AN OPINION
You must pay double for every hour of travel and every hour spent by the employee on an official assignment at the place of business trip that falls on a weekend or holiday.
If an organization pays for work on weekends and holidays in excess of the standards established by the Labor Code of the Russian Federation and approved by the employment contract, these costs do not reduce the tax base, based on clause 21 of Art. 270 Tax Code of the Russian Federation. It is important to note that regardless of whether payment for work on a weekend or holiday is made within the minimum limits established by law, or in excess of them, the payment received is included in the remuneration system and is subject to personal income tax and insurance contributions in the general manner.
Additional day of rest
At the request of the employee, expressed in writing, he may be given another day of rest for working on a weekend or holiday. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.
In this case, the employee must fill out an application addressed to the employer, and he, in turn, must issue an appropriate order.
Sample application form for a day of rest for workon a holiday.
To the Director of Mir LLC
A. V. Svetlova
STATEMENT
from 01/15/2014
about providing a day of rest
for working on a non-working holiday
In accordance with Part 3 of Art. 153 of the Labor Code of the Russian Federation and on the basis of order No. 1262 dated December 26, 2013 “On work on non-working holidays,” I ask you to provide me with a day of rest on January 17, 2014 for working on a non-working holiday on January 3, 2014.
Specialist 2nd category S O K O L O V L. Ya. Sokolov
A sample of an order to provide an employee with a day of rest without payment.
Limited Liability Company "Mir"
ORDER
about providing a day of rest
In connection with recruitment to work on a non-working holiday 01/03/2014 and in accordance with Part 3 of Art. 153 of the Labor Code of the Russian Federation I ORDER:
Provide 2nd category specialist L. Ya. Sokolov with a day of rest on 01/17/2014 without payment.
Reason: order No. 1262 dated December 26, 2013 “On work on non-working holidays”, statement by L. Ya. Sokolov dated January 15, 2014.
Director Svetlov A.V. Svetlov
I have read the order:
2nd category specialist S O K O L O V L. Ya. Sokolov 01/15/2014
Shift work
According to Art. 103 of the Labor Code of the Russian Federation, during shift work, each group of employees must perform labor functions during the established working hours in accordance with the shift schedule. Article 113 of the Labor Code of the Russian Federation establishes that on holidays it is allowed to carry out work, the suspension of which is impossible due to production and technical conditions (continuously operating organizations), work caused by the need to serve the population, as well as urgent repair and loading and unloading work.
IMPORTANT IN WORK
The norm of part three of Art. 112 of the Labor Code of the Russian Federation does not name situations when additional remuneration may not be paid.
But, despite the instructions of Art. 153 of the Labor Code of the Russian Federation states that work on a holiday is paid at least double the amount, companies often combine the concepts of “day off” and “holiday” and pay for work according to the shift schedule on a holiday in a single amount, which is unacceptable.
Below we discuss how payment should be made for weekends and holidays during shift work.
1. If a shift on a rotating schedule falls on a weekend, it is considered a working day. If an employee goes on a day off during a day other than his shift, he must be paid for that day at least double the amount.
2. If work shift If a shift schedule falls on a holiday, then this day is always paid at least double the amount.
3. It happens that the night shift falls on a holiday. Each hour of work at night is paid in an increased amount compared to normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. An employee working the night shift on a holiday must be paid both for night work at an increased rate and for work on a holiday. If, for example, the night shift falls between 22:00 on June 12 and 06:00 on June 13, he is paid 8 hours for night work night work, and for work on a holiday - time from 22 to 24 hours.
GOOD TO KNOW
Neither the Labor Code of the Russian Federation nor other regulatory legal acts containing labor law norms establish a minimum amount of additional remuneration.
4. If an employee worked overtime on a holiday, in accordance with Art. 152 of the Labor Code of the Russian Federation, labor activity is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least double. At the same time, overtime work on a holiday is not subject to additional payment, since work on a holiday is paid at double the rate.
Access to full texts of articles is provided by subscription. Several articles in each issue are publicly available. You can also get one of the magazine's issues for free. If you liked our magazine, information on subscription can be obtained. Here is a list of subscriptions that allow you to read this article: