Holidays are counting. Calculation of payment for work on a holiday. Should holidays be paid?

Work on a weekend or a non-working holiday is considered to be performed under conditions deviating from normal if it was performed:

Outside normal working hours, outside the schedule;

On a day on which work is permitted only in cases specified in Article 113 of the Labor Code.

Therefore, payment for work on a holiday or day off is made at least double the amount (paragraph 1, part 1, article 153 of the Labor Code of the Russian Federation).

What determines the amount of payment?

Special working conditions on a weekend or non-working holiday lead to increased pay:

a) the actual work performed by piece workers “at no less than double piece rates” (paragraph 2, part 1, article 153 of the Labor Code of the Russian Federation);

b) each day or hour worked (for time-based wages):

- “for employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly tariff rate” (paragraph 3, part 1, article 153 of the Labor Code of the Russian Federation);

- “for employees receiving a salary - in the amount of no less than a single daily or hourly rate (part of the salary for a day or hour of work) in addition to the salary, if work on a weekend or non-working holiday was carried out within the monthly working time norm, and in an amount of no less double daily or hourly rate (part of the salary for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard of working time” (paragraph 4, part 1, article 153 of the Labor Code of the Russian Federation).

Thus, in order to decide how to pay for work on a holiday (day off), it is necessary to have complete information about the standard working hours for a given employee, and about the amount of time actually worked by the employee.

Marks on the report card

The employer is obliged to keep records of the time actually worked by each employee (Part 4 of Article 91 of the Labor Code of the Russian Federation).

To record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance by employees with the established working hours, to obtain data on time worked and remuneration, the unified form No. T-12 “Ticket for recording working time and calculating wages” is used. , approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

The use of a unified form is not mandatory (Part 4, Article 9 of Federal Law No. 402-FZ dated December 6, 2011), but is customary. Therefore, here we will refer to form No. T-12 in order to operate with codes that are familiar to everyone.

Different days - different codes, different codes - different payment

Marks in the time sheet for work outside the normal working hours at the initiative of the employer are made on the basis of documents executed properly (Instructions for the use and completion of forms of primary accounting documentation for the accounting of labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) .

Work on weekdays. The length of time worked during the daytime, in accordance with the schedule, is indicated in the time sheet using the code “I” (01). Such time is paid in the amount of a single daily (hourly) rate or a single daily (hourly) part of the salary.

Work on holiday. The length of time worked on a day that is considered a day off according to the employee’s schedule, as well as on a non-working holiday, is indicated in the time sheet using the code “РВ” (03).

If work is performed outside of the schedule, this code is assigned on the basis of an order to attract the employee to work on the initiative of the employer. The corresponding time is paid in the amount of double daily (hourly) rate or double daily (hourly) part of the salary.

Another day of rest. A day of rest, provided at the request of an employee for working on a holiday (day off), is indicated in the report card by code “B” (26) - weekends and non-working holidays. Wages are not calculated for these days, because a day of rest is not subject to payment (Part 3 of Article 153 of the Labor Code of the Russian Federation).

Salary calculation for the month in which the holiday was worked

Let's consider how to practically determine the amount of payment for a month in different situations: when an employee worked in excess of the monthly working hours, less than this standard, used or did not use another day of rest.

In all examples we will use the symbol N to indicate the standard number of working days in a month.

All weekdays and one holiday were worked in a month

For a day worked in accordance with the schedule and indicated in the report card with the code “I”, the employee will be accrued a single daily portion of the salary:

Salary / N

For a day worked outside of the schedule and indicated in the timesheet with the code “РВ”, the employee will be credited with double the daily portion of the salary:

(Salary / N) x 2

The monthly salary will be determined according to the following formula:

Salary / N x N + Salary / N x 2 x 1

Let's shorten the expression and get the formula for calculating wages.

Salary + 2 x Salary / N

The correspondence is obvious:

This fully complies with the provisions of paragraph 4 of part 1 of Article 153 of the Labor Code.

Example
An employee who works on a five-day workweek schedule of 8 hours a day, at the initiative of the employer, worked on June 12. The employee's salary is 19,000 rubles. There are no other payments. It is necessary to determine the amount of the employee’s salary for June 2014.

In June, according to the schedule, the employee has 19 working days. We directly use formula 1 and get the amount of 21,000 rubles. (RUB 19,000 + 2 × RUB 19,000: 19 working days).

For 19 working days, the employee was paid a salary of 19,000 rubles. (RUB 19,000: 19 work days × 19 work days).

The total is 21,000 rubles. (RUB 19,000 + RUB 2,000).

For working on a holiday, the employee is given another day of rest in the same month

The employee was once required to work on a day off outside of the schedule. In the report card, this day is indicated by the code “RV”. According to the employee’s application, he was given another day of rest in the same month. In the report card, this day is indicated by the code “B”.

Thus, according to the schedule established for the employee for a month, one less day was worked (in the report card, the code “I” is indicated (N -1) days).

Let's calculate the salary for a given month:

Salary / N x (N - 1) + Salary / N x 2 x 1

Let's open the brackets of the first product and get:

Salary / N x N - Salary / N x 1 + Salary / N x 2

Let's group the terms with the same factors and reduce the expression:

Salary + Salary / N x (2 - 1)

As a result, we get the formula for calculating monthly salaries.

Salary + Salary / N

So, a day off, worked outside of the schedule, is replaced by another day of rest, provided on a day that, according to the schedule, should initially be a working day.

In just one month the employee worked N days, that is, within the monthly working hours.

The salary of an employee who used another day of rest in the same month is added up as the sum of the salary and the single daily part of the salary. In this case there is another correspondence:

This fully complies with the provisions of paragraph 4 of part 1 of Article 153 of the Labor Code.

Example
An employee who works on a five-day workweek schedule of 8 hours a day, at the initiative of the employer, worked on June 12. The employee's salary is 19,000 rubles. There are no other payments.

It is necessary to determine the amount of the employee’s salary for June 2014, if it is known that on June 16, at his request, the employee was given another day of rest.

In June, the employee’s schedule is 19 working days. We directly use formula 2 and get the amount of 20,000 rubles. (19,000 rubles + 19,000 rubles: 19 working days).

Let's check the accuracy of the calculations.

For 18 working days, marked in the report card with the code “I”, the employee received a salary of 18,000 rubles. (RUB 19,000: 19 work days × 18 work days).

For one day worked on a holiday, the employee was accrued double the daily part of the salary - 2000 rubles. (RUB 19,000: 19 working days × 1 day × 2).

The total is 20,000 rubles. (RUB 18,000 + RUB 2,000).

Wages for days worked according to the established schedule (hereinafter referred to as the salary part of the salary) are reduced, since the other day of rest provided to the employee is not paid. At the same time, payment for work on an employee’s day off (outside the schedule) is made at double the rate. Thus, all the requirements of Article 153 of the Labor Code are fully met.

How to combine increased pay and an additional day of rest

From a direct reading of the provisions of Part 3 of Article 153 of the Labor Code, it follows that the employer may, but is not obliged to provide an employee who worked on his day off or on a holiday another day of rest.

Thus, if payment for work on a holiday or day off is made correctly - in double amount, the employer has the right in the future either to provide the employee (at his request) with another day of rest without pay or to refuse the employee to use other days of rest (for example, if there is a production situation does not allow this).

There are also non-working days introduced at the level of some entities. Thus, in Tatarstan, since 1992, the following are considered weekends:

• November 6 (Constitution Day);
• Eid al-Fitr (no exact date);
• August 30 (Republic Day);
• Eid al-Adha (also without a fixed date).

Other republics have their own holidays.

Should holidays be paid?

If the basis of the salary is the official salary, then non-working holidays do not in any way affect the amount accrued for the performance of official duties. Consequently, both for January, in which only 12 days are considered working days, and for July, where there are 22, you will receive the same amount of money.

In addition, if an employee was called to the enterprise on holidays due to necessity, then these hours are also additionally paid in a special manner. The rules for calculating compensation are given in Article 153 of the Labor Code.

An employee forced to work on a day off must:

• or pay double for all hours spent;
• or provide 1 day off on another day.

The rule described above is universal and applies regardless of the remuneration system. The following is used as a basis for calculations:

• basic piece rates;
• daily or hourly rates;
• rates calculated from a fixed salary.

In addition, each organization has the right to independently establish its own amounts of compensation for going to work on a holiday. The amount of such payments cannot be lower than the threshold fixed by law. It is permissible to formalize this point separately:

• local regulatory acts;
• clauses in individual or collective labor contracts.

Keep in mind that if an employee takes another day instead of a day off, then he is paid as usual, therefore, he is not entitled to overtime.

The procedure for inviting an employee to work on a holiday

If a production need arises, a person can be called to work virtually at any time. However, there is one important nuance here - the employee must agree, and certainly in writing. The law does not force the employer to issue a special order in this regard, but, as practice shows, this document will not hurt.

There are many cases when an employee can be called upon to perform official duties on holidays. For example, this happens if:

• suspension of the enterprise’s activities is impossible, since production operates on a continuous cycle;
• the organization’s tasks include serving the basic needs of the population (for example, passenger transportation);
• there is a need to carry out urgent repairs, without which the enterprise will not be able to function normally in the future.

The employee’s consent is not required only when his presence in the institution is necessary for:

• emergency response;
• accident prevention, etc.

Who should not be called on holidays?

Some categories of citizens cannot be involved in work outside normal hours. So, in particular, Article 268 of the Labor Code of Russia prohibits calling minor workers on holidays. The same norm, but in relation to pregnant employees, is given in Art. 259 of the same code of laws.

Also, workers who have certain limitations due to poor health or life circumstances should not be disturbed. This category includes:

• mothers with children under 3 years of age;
• single parents (or guardians) who have children under 5;
• disabled people;
• citizens caring for sick relatives (after presenting a medical report confirming that a loved one is not able to care for themselves);
• persons who are dependent on disabled children.

It is permissible to call these people at odd hours only in emergency situations, and even then only with their consent.

How to calculate wages on holidays if you have a salary

Quite often, employees have difficulties calculating the part of their salary accrued for holidays if they receive a fixed official salary. There is actually nothing complicated here - you just need to find out how many working hours he has on average per month.

To do this, use the annual time standard given in the production calendar. This indicator must be divided by 12 (the number of months).

Next, they find out whether the standard number of working hours during the accounting period was exceeded as a result of going to work on a holiday. If this does not happen, then compensation is paid in a single amount. Here you need:

• divide the salary by the previously determined average number of hours;
• multiply the result by the time spent at work on the weekend.

Each month of the year has a different number of working days. According to the standard calendar of a five-day working week in 2020, there are 17 working days in January, and 23 in July. How is payment made on holidays? Does a large number of days off mean that wages for January will be accrued in a smaller amount, or should wages for holidays be deducted? The answers to these questions are contained in Article 112 of the Labor Code of the Russian Federation.

Non-working holidays in Russia, in accordance with Art. 112 Labor Code of the Russian Federation, are:

Subjects of the Federation have the right to designate additional holidays by separate laws. In the Republic of Tatarstan, for example, local law dated February 19, 1992 No. 1448-XII on the territory of a constituent entity of the Federation additionally established the following regional days off:

• Republic Day of Tatarstan - August 30;
• Constitution Day of the Republic of Tatarstan - November 6;
• Eid al-Fitr is a floating date, in 2020 it is May 24;
• Eid al-Adha is a floating date, in 2020 it is July 31.

Work on these days is prohibited, except as otherwise provided Art. 113 Labor Code of the Russian Federation, which we will look at below.

Are holidays deducted from your salary? The presence of non-working holidays, regardless of their number, is not a reason for reducing the amount of remuneration if it is established on the basis of the official salary. Thus, both for May, due to holidays, which has 17 working days, and for July, which has 23 working days, the salaried employee will receive the same amount.

How to get people to work on a holiday

To involve an employee in performing work duties on a holiday, it is necessary to obtain his consent. It is possible to work on holidays if:

• suspension of work is impossible due to production and technical conditions (continuous production cycle);
• the organization serves the needs of the population (public transport);
• urgent repairs or commissioning are required;
• there was a need to carry out previously unforeseen work, on which the normal functioning of the organization depends in the future.

Without consent, the employee will be called to work on holidays only to prevent emergencies and accidents, and to eliminate the consequences of such events. Whether holidays are paid with salary is established by labor legislation. An employer does not have the right to hire employees for free. This is a direct violation of workers' rights.

Restrictions for certain categories

It is prohibited to involve minors in performing work duties on holidays ( Art. 268 Labor Code of the Russian Federation) and pregnant women ( Art. 259 Labor Code of the Russian Federation).

For some categories of employees, it is allowed to perform work duties on holidays only if there is no prohibition for health reasons. It is mandatory to obtain consent from employees, even if the exit is due to an emergency situation. These employees include:

• disabled people;
• women with children under three years of age;
• parents raising a child without a spouse, guardians of children under the age of five;
• parents, caregivers of disabled children;
• employees who care for a family member based on a medical certificate.

How to calculate salary for holidays

Let's consider how to calculate wages on holidays if the employee performed his official duties on these days. For the performance of work duties on a holiday, the employer is obliged ( Art. 153 Labor Code of the Russian Federation):

• or pay for the time worked at least double the amount;
• or provide an additional day off.

Whether holidays are counted towards the salary at double the rate depends on the employee’s decision to take or not to take an additional day off for performing work duties on a holiday.

If a day of rest is not registered, then payment for holidays must be at least double:

• piece rates - for piece workers;
• daily or hourly tariff rate - employees who receive wages based on the tariff rate;
• daily or hourly rate in addition to salary, if the work was performed in excess of normal working hours - salaried employees.

If an employee decides to take an additional day off, then the day off on a holiday is paid at a single rate. No compensation is paid for a day of rest.

The specific amount of compensation is established by the organization in an employment or collective agreement or other local act of the company. But it cannot be lower than that established in the Labor Code. 2020 is a leap year. Therefore, it has more working days and hours. An example of calculating holidays according to the new production calendar will help you understand the calculation procedure.

What is the payment amount?

May is a month as rich in holidays and weekends as January. How are holidays paid in May with a five-day work week? To determine the amount of payment for going to work on a holiday based on salary, it is necessary to determine the average monthly number of working hours according to the employee’s work schedule. It is calculated like this:

Further calculation depends on whether the working time on holidays exceeded the monthly working hours or not. If it does not exceed, then calculate the payment in a single amount using the formula:

Use a similar calculation if the employee wanted to take an additional day off.

If the time worked on a non-working day exceeded the monthly standard working time, then compensation must be paid in double amount. Calculate it like this:

Let us show with an example how to calculate salaries in May 2020. Driver Efremov Sergey Aleksandrovich was called to work on 05/01/2020. He worked 6 hours. The employee's salary is 30,000 rubles. and a regular schedule of a five-day, 40-hour workweek. All other days of May have been fully worked out according to schedule.

According to the production calendar of a five-day 40-hour work week in 2020, there are 1979 working hours.

Since the employee did not express a desire to take an additional day off, payment is made in double amount. The additional payment in May due to holidays will be:

Thus, Efremov S.A.’s salary for May due to the holidays 2020 is equal.

How this article will help: You will quickly and correctly calculate employee salaries for a month that includes holidays.

What it will protect you from: From disputes with employees and from claims from labor inspectors.

If your company is simplified

This article will also be useful for companies using a simplified system. After all, the rules for calculating wages are common to everyone and do not depend on the taxation system.

Thanks to spring holidays, the months that have them have fewer working days. But does this mean that the employee should be paid less? Not always. It all depends on what kind of remuneration system is established for him. Moreover, you will have to pay the employee in a special way if he worked on holidays and did not rest like everyone else. Let's figure it out in order. Let's start with the situation when the employee is on salary.

Attention! The online service “My Business” will help you quickly and accurately calculate employee salaries, taking into account holidays. The service performs all calculations automatically! In addition, the service allows you to keep records using OSNO and special modes of the simplified tax system, UTII, Patent, including the calculation of taxes and insurance contributions, calculation of salaries and vacation pay. You can get free access to the service right now by following this link.

You are calculating the salary of an employee whose monthly salary is set

So, you need to calculate the salary of an employee for whom a salary system has been established. First, let's see how much is due to him if he legally did not go to work on holidays. And then we’ll tell you how to pay for work on a holiday.

A salaried employee took a break on holidays

Here is a simple rule: the salary of an employee who has a monthly salary does not depend on the number of non-working holidays in a month (Article 112 of the Labor Code of the Russian Federation). In other words, wages in months that have holidays do not decrease because of them. So, for an employee who has worked all working days of the month, pay him a salary in the amount of his entire salary.

Don't forget to renew your subscription in March...

and get a silver pendant!

And note, the same procedure applies to payment for work on holidays. Those that immediately precede the holiday. By law, they are reduced by one hour. Such a shortened day should also be paid based on a salary in the amount of the full daily rate.

Did the employee work on the day before the holiday as usual, that is, for example, not seven hours, but the usual eight? And not on your own initiative, but by order of the manager? Then this extra hour is overtime. It must be paid at least one and a half times the amount (Article 152 of the Labor Code of the Russian Federation).

An employee worked on a holiday

Work on a holiday must be paid at least double the amount (Article 153 of the Labor Code of the Russian Federation). Although there is an alternative: an employee can take a day off if he wishes, for the whole day. In this case, you will pay for work on a holiday at a single rate. And you don’t need to pay for a day of rest.

An employee can take time off in any month. However, take a statement about this from him exactly in the month when he worked on a holiday. Based on this document, you will pay for the holiday, which became a working day for the employee, in a single amount, not double.

And here’s what else you need to check when paying extra for work on holidays: whether this caused the employee to overwork the monthly quota.

Important detail

If the employee has a monthly salary, then pay him for work on a holiday based on part of the salary for the day or hour.

Suppose an employee worked on a holiday within the monthly norm.

Then, for work on a day of rest, pay extra in the amount of a single daily or hourly rate above the salary - here the right to choose is given by Article 153 of the Labor Code of the Russian Federation. For example, if an employee has worked exactly the monthly quota, then pay him the full salary plus part of it for the day or hour worked on a holiday. Let's look at an example.

Example 1: Calculation of wages for the month in which the employee worked on a holiday within the normal range

At Trans M LLC, drivers work on a shift schedule, and they have a summarized recording of working hours. The accounting period is a month.

Monthly salary of driver K.N. Putilov is 30,000 rubles. According to the schedule, the employee had to work 159 hours in February, including 10 hours on the February 23 holiday.

In fact, Putilov worked 159 hours according to schedule. That is, he worked on a holiday within the normal working hours.

The company's Regulations on Remuneration stipulate that additional payment for work on a holiday must be calculated from the employee's hourly rate, determined based on the average monthly number of working hours.

In 2013, with a 40-hour work week, the average monthly number of working hours was 164.17 hours.

The accountant calculated Putilov's February salary as follows.

The hourly rate is 182.74 rubles. (RUB 30,000: 164.17 hours).

The salary for February is 31,827.40 rubles. (30,000 + 1827.40).

Now let’s assume that an employee on a classic five-day workday overworked the monthly quota. In this case, calculate the “holiday” salary as follows: divide the salary by the number of working days or hours in the month. This way you will calculate the employee’s daily or hourly rate, respectively. You need to multiply the amount received by two, if a larger amount of additional payment for work on holidays is not fixed in local regulations. This is how much you need to accrue additionally for each day or hour worked on a holiday.

Example 2: Calculation of wages for the month in which the employee worked overtime on a holiday

The collective agreement of OJSC Olimpiada stipulates that all employees work according to the classic five-day work schedule. This means that the monthly working hours in February 2013 are 159 hours.

The director suggested to manager S.V. Begunov to hold an exhibition of goods on Saturday, February 23. The employee agreed and worked 8 hours that day. Thus, according to the report card, Begunov worked 167 hours in February. That is, he worked on holiday in excess of the monthly norm - 159 hours.

The manager's monthly salary is RUB 30,000. Also, according to the employment contract, Begunov is entitled to monthly bonuses - 80 percent of the salary when the sales plan is fulfilled. The employee fulfilled the plan for February.

The collective agreement stipulates that work on holidays is paid at double the hourly rate. And it is not said that this tariff is calculated from all accruals, that is, bonuses, etc.

The accountant calculated Begunov's February salary as follows.

The hourly rate is 188.68 rubles. (RUB 30,000: 159 hours).

The monthly bonus is 24,000 rubles. (RUB 30,000 × 80%).

The salary for February is 57,018.88 rubles. (30,000 + 3018.88 + 24,000).

An important detail: if a salaried employee was absent from work for a valid reason, then his working hours must be reduced by these hours according to the schedule. In this case, you will pay for the actual time worked and additional pay for work on a holiday.

Do you calculate salaries for employees who are paid on a time-based or piece-rate basis?

Now let’s figure out how to calculate the salary of an employee for whom a time-based or piece-rate system is installed. Let's start again with a situation where an employee was on holiday. And then we will find out how much he will receive if he worked on such a day off.

An employee on the tariff was on holidays

The salary of employees who are paid an hourly or daily rate directly depends on the number of hours or days worked. Payment for piecework workers is based on the volume of products produced. Obviously, the more holidays there are in a month, the lower the salary of such workers will be. So, according to the law, they are entitled to an additional payment for rest on a non-working holiday (Article 112 of the Labor Code of the Russian Federation).

Carefully!

Employees who have a piece rate or an hourly or daily rate are entitled by law to additional payment for non-working holidays. The manager must set the amount of such additional payment.

However, how to pay for such days is not established in the law. There is also no minimum supplement for holidays. Therefore, the specific amount of such an allowance must be fixed in a collective or labor agreement. It can be calculated taking into account average earnings or the minimum wage. Or even determine any amount.

We emphasize: such a premium will have to be paid for each non-working holiday that is in the month. And it doesn’t matter whether the employee was supposed to work on schedule that day or not.

But those who do not receive a salary do not need to pay for rest during a shortened hour of the pre-holiday day. There is simply no such requirement in the code.

An employee worked on a holiday

Now let's look at how to calculate the holiday wages of pieceworkers and time workers who receive money for each hour or day worked. The calculation here is simple: pay for work on a holiday based on a tariff that is at least doubled.

Example 3: Calculation of wages for the month in which the piecework worker worked on a holiday

Let’s take the conditions of example 2. OJSC “Olympiada” has established a piece-rate wage system for production workers. For one sewn product, a seamstress-minder is paid 100 rubles.

Due to production needs, seamstress-machine operator Shilina E.V. was called to work on a holiday - February 23. On this day, the employee worked 8 hours and sewed 10 units of products.

Payment for work on a non-working holiday is 2000 rubles. (100 rub. × 10 pcs. × 2).

The accountant added this amount to the one he charged Shilina for the items she sewed on the February working days according to the schedule. This is how the accountant calculated Shilina’s salary for February.

Although, of course, management has the right to stipulate in an internal local document a larger amount of payment for work on rest days. Then you will calculate the “holiday” salary from the tariff, taking into account the increased surcharge.

Ekaterina Nikitina

When calculating the earnings of company employees, an accountant often has to face difficulties. Indeed, in the case of calculating disability benefits, additional payments for part-time work, payment for work according to a schedule, accounting for payments and additional payments for weekends and state holidays, many nuances prescribed by law must be taken into account. However, among all of the above, paying for holidays ranks first in complexity.

Russian legislation regulating wages on public holidays

The main document regulating labor relations between an employee and the head of an organization is the Russian Constitution. Part 3 of Article 37 contains a provision according to which discrimination in the field of wages is prohibited, and wages must correspond to or be higher than the minimum amount established by the law of the Russian Federation.

Article 2 of the Russian Labor Code also states that a worker’s wages must be fair and sufficient to provide himself, as well as his family, with everything necessary for a normal life in society.

Documentation of work during holidays

According to the norms of the Russian Labor Code, it is impossible to attract an employee of an organization to work on a holiday or day off without completing special documents. To do this, you need to draw up an appropriate order. Payment on holidays is made based on it. The order must contain the following information:

• Date of preparation;
• place of compilation;
• Document Number;
• Full name of persons involved in work on a day off or on a holiday;
• end and start dates of work, and sometimes the duration of the working day;
• date and signature with a transcript of the persons familiarized with and agreeing with the order;
• signature of the manager with transcript;
• signature of the official performing the settlement.

Only after the order is signed by all the employees specified in it can it be assumed that working on a weekend or on a holiday will not lead to penalties for the employer from the labor inspectorate, the prosecutor's office, the tax service and other authorities.

Features of document preparation at shift work schedule

When working on a shift schedule, there is no need to draw up an order. Payment for weekends and holidays in this case is made on the basis of a schedule approved and signed by the head of the organization, which contains:

• last name, first name and patronymic of each shift worker;
• duration of their work in hours and days;
• number of days off in a month;
• number of working days in a month.

Payment of disability benefits on holidays

Holidays for an employee of an organization may not always be associated with work or leisure; sometimes they can coincide with illness. In the latter case, payment for holidays is also made in accordance with Federal Law No. 255 (Part 1 of Article 6), based on the average daily earnings obtained as a result of calculation using a simple formula.

When calculating disability benefits for sick leave issued to an employee in 2015, it is necessary to divide his earnings for 2014 and 2013 by a factor of 730, i.e. number of calendar days for the previous 2 years.

It is necessary to exclude from earnings all amounts that were not subject to contributions: benefits up to 1.5 years, accruals for sick leave, maternity benefits, lump sum benefits for the birth of a child, etc.

For example, an employee of the company brought in sick leave in March. She was sick from March 2 to March 10, 2015, i.e. the period of incapacity for work was 9 days (including March 8 - a holiday), of which the first three days will be paid at the expense of the enterprise, and the remaining six at the expense of the social insurance fund. Over the past two years (2013-2014), she worked only at this enterprise, and her earnings during this time amounted to 212 thousand rubles in 2013 and 250 thousand rubles in 2014.

We find the average daily earnings using the formula: (212,000 + 250,000) / 730 = 632.88 (rub.) This means that the benefit at the expense of the employer will be 632.88 x 3 = 1898.64 (rub.), and the benefit at the expense of the social insurance fund will be equal to 632.88 x 6 = 3797.28 (rubles), provided that the employee’s experience is 10 years and the benefit will be paid at 100% of earnings.

To calculate benefits related to maternity, from coefficient 730 it is necessary to subtract the time a woman is on maternity leave (for pregnancy and childbirth and childcare up to 1.5 years), on sick leave and downtime when insurance premiums are not charged on earnings .

Thus, sick leave payment on holidays is made in the same way as on other calendar days of the month, on a general basis. It is worth noting the fact that weekends are also paid when calculating disability benefits; the number of working days in a month does not affect the amount of accrual in any way. Only calendar days are taken into account, regardless of whether they were weekends or holidays.

Payment for holidays during vacation

Payment for non-working holidays while the employee is on annual or additional paid leave is not made. These days increase the duration of rest, but not the amount of vacation pay, because when calculating they are subtracted from the total number of calendar days.

This algorithm of actions is contained in Article 120 of the Russian Labor Code. For example, an employee goes on vacation for 2 weeks from June 1, 2015. During vacation (from June 1 to June 14, 2015), there is 1 holiday - June 12, which extends the vacation, but does not in any way affect the calculation of vacation pay and its amount. Only the period of vacation in the application will need to be indicated from June 1 to June 15, 2015, while the number of calendar days will not change and will remain equal to 14.

How should employees be paid for “New Year holidays”?

Payment for holidays in January is made in accordance with the norms of working days and hours specified in the production calendar for the current year. It will be different for different wage systems used at the enterprise.

What days should consider holidays in January

According to Article 112 of the Russian Labor Code, in the first month of the new year, non-working holidays are numbers from 1 to 5. If a holiday and a day off coincide, then the latter is moved forward one day.

Federal Law No. 35 of April 23, 2012 established the 6th and 8th of the first month of the year as additional holidays related to the New Year holidays.

Article 111 of the Russian Labor Code states that all employees have the right to rest on weekends. Moreover, with a five-day work week it should be equal to two days off, and with a six-day week - one. In any case, one day off should always be on Sunday, and the second can be established in local regulations with the consent of the employee.

Payment for holidays when calculating salaries based on official salary

Article 153 of the Russian Labor Code states that work on a holiday must be paid at least twice the amount, based on the average hourly or average daily earnings. This rule applies to those employees who receive an official salary, but only if the standard working hours and days according to the production calendar were exceeded in the month of payment. If the duration of work does not exceed the established norm, then payment for holidays is made in a single amount.

Calculation of earnings for holidays in the case of a shift work schedule

Not all employees perform their job duties within a five- or six-day work week. Basically, the salaries of office employees or administrative personnel, specialists and management are calculated using the salary and salary-bonus system of remuneration. For other categories of employees of the organization, a shift work schedule may be established, allowing the enterprise to work without interruptions (around the clock) as part of the production process. These include mainly workers or low-skilled specialists, such as salespeople, cashiers, consultants, maids, waiters, cleaners, dishwashers, laundresses, loaders, etc.

For such employees, payment for holidays according to the schedule is made in accordance with internal documents of the organization, approved by the director. The amount of earnings and additional payments for this category of employees are usually contained in both a collective and labor agreement. Thus, all holidays that fall within the work schedule are, in any case, subject to payment in the amount established by the staffing schedule, and wages on holidays, in addition to the fixed monthly amount, require an additional payment for these days in a single amount above the norm.

Payment for work on the day of the holiday with subsequent provision of time off

There is one exception in Russian legislation. Thus, the calculation of payment for holidays for an employee who subsequently takes time off will be different. Due to the fact that to account for work on holidays, the employee will be given days off equal in number to the number of holidays worked, these holiday days will not be paid double, because they will be counted when calculating wages as regular working days.

It should be said that payment for work on holidays with subsequent provision of time off must be formalized in the order and described in detail.

Responsibility of employers for violations of legislation in the field payment labor

For violations of Russian laws on the procedure for calculating and paying wages to employees, there are 3 types of liability. These include:

• administrative (provides for the imposition of a fine (in some cases, suspension from work) both on the organization and on officials for violation or incomplete payment of earnings);
• civil law (implies the employee’s demand for full payment of wages, as well as penalties for moral damage caused);
• criminal (possible if serious consequences occur for the employee or his family members).

Tougher penalties for employers for non-payment of wages in 2015year

In 2015, the state, with the help of legislative acts at various levels, increasingly began to defend the interests of workers in cases of violations of the calculation and payment of wages at the enterprise. Therefore, even if the organization does not make double payments on holidays, the employer will still have to answer for this.

The new version of Article 5.27 of the Russian Code of Administrative Offenses now contains a detailed description of the types of non-compliance with the rules in the field of payroll and differentiates the punishment for each of them.

Thus, since 2015, individual entrepreneurs can pay up to 40 thousand rubles for their negligence in this matter, organizations can be punished by suspending their activities for up to three months or pay a fine of 50 to 200 thousand rubles.

By the way, due to the fact that the fine is now paid for each employee of the organization, this amount may increase significantly. The employer can be punished within a year from the date of the violation.

Changes to the Labor Code code in 2015

Since 2015, thanks to the advent of the new Chapter 50.1, foreign citizens began to have the same rights and responsibilities when hiring as compatriots. An employment contract is also concluded with them, which specifies the amount of monthly earnings, payment for holidays, validity period, etc. In addition, employers are now obliged to provide medical care to a foreign citizen from the date of hiring a foreign citizen until dismissal.

Based on the above material, it should be noted that payment is always made on holidays. A shift schedule is no exception. Depending on the circumstances, the amount of additional charges may be different, but the employer is obliged to make it, otherwise he will be held liable, even criminally, for failure to comply with Russian legislation in the field of remuneration.