When calculating earnings, employees of an enterprise accountant often have to face difficulties. Indeed, in the case of accrual of disability benefits, additional payments for part-time work, payment of work on a schedule, accounting for payments and additional payments for weekends and holidays established by the state, many nuances prescribed in the legislation must be taken into account. However, among all the above, payment for holidays takes the first place in complexity.
Russian legislation governing wages on public holidays
The main document regulating relations in the world of work between the employee and the head of the organization is the Russian Constitution. Part 3 of Article 37 contains a provision according to which discrimination in the sphere of remuneration of labor is prohibited, and wages must correspond or exceed the minimum amount established by the law of the Russian Federation.
Article 2 of the Russian Labor Code also states that the wage of an employee must be fair and sufficient to provide himself and his family with everything necessary for a normal life in society.
Documentation of work on holidays
According to the norms of the Russian Labor Code (Article 153) it is impossible to attract an employee of an organization to work on a holiday or a day off without special documents. To do this, draw up an appropriate order. Payment on holidays is based on it. The order must contain the following information:
- Date of preparation;
- place of compilation;
- Document Number;
- F. I. O. of persons involved in work on a day off or on a holiday;
- end and start dates, and sometimes duration working day;
- date and signature with the transcript of persons familiar with and agree with the order;
- signature of the head with the transcript;
- Signature of the billing officer.
Only after the signing of the order by all the employees indicated in it, it can be considered that work on the weekend or on the day of the holiday will not result in penalties for the employer on the part of the labor inspectorate, prosecutor's office, tax service and other bodies.
Features of paperwork at shift work schedule
When working on a shift schedule, an order is not necessary. Payment of 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:
- surname, name and patronymic of each shift employee;
- the duration of their work in hours and days;
- number of days off in a month;
- the number of work days in a month.
Payment of disability benefits on holidays
Not always holidays for an employee of an organization can be associated with work or leisure, sometimes they can coincide with the time of illness. In the latter case, holidays are also paid in accordance with Federal Law No. 255 (Part 1 of Article 6), based on the average daily earnings received as a result of calculation using a simple formula.
When accruing 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. the number of calendar days for the previous 2 years.
From the earnings it is necessary to exclude all amounts that were not taxed by contributions: benefits up to 1.5 years, accruals on sick leave, maternity benefits, one-time birth allowance etc.
For example, a company employee in March brought a sick leave. She was ill from March 2 to 10, 2015, i.e. the period of incapacity for work was 9 days (including March 8, a public 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 by the formula: (212000 + 250000) / 730 = 632.88 (rubles). So, the benefit from the employer will be 632.88 x 3 = 1898.64 (rubles), and the benefit from the social insurance fund will be equal to 632.88 x 6 = 3797.28 (rubles), provided that the employee has been working for 10 years and the benefit will be paid at 100% of the earnings.
To calculate maternity benefits, it is necessary to subtract from the coefficient 730 the time spent by the woman on maternity leave (maternity and childcare up to 1.5 years), on sick leave and downtime, when insurance premiums were not charged on earnings .
Thus, sick leave payments on holidays are made in the same way as on other calendar days of the month, on a common basis. It is worth noting that the days off when calculating disability benefits are also paid, the number of working days in a month does not affect the amount of accruals. Only calendar days are taken into account, regardless of whether they were weekends or holidays.
Holiday Holidays
Payment of non-working holidays while the employee is in annual or additional paid leave is not made. These days increase the duration of rest, but not the size of vacation, because when calculating they are deducted from the total number of calendar days.
Such an algorithm of actions contains article 120 of the Russian Labor Code. For example, an employee goes on vacation for 2 weeks from June 1, 2015. During the vacation (from June 1 to June 14, 2015), one holiday falls on June 12, which extends the vacation, but does not affect the calculation of vacation pay and their value. Only the vacation period in the application will need to be indicated from June 1 to June 15, 2015, while the number of calendar days will not change, it will remain equal to 14.
How to pay for the "New Year holidays" of employees
Payment for holidays in January is made in accordance with the norms of working days and hours indicated in the production calendar for the current year. For the various wage systems used in the enterprise, it will be different.
What days should considered festive in January
According to article 112 of the Russian Labor Code, in the first month of the new year, non-working holidays are the numbers from 1 to 5. If the holiday and the day off coincide, then the latter is carried forward one day.
Federal Law No. 35 of April 23, 2012 established, as additional holidays related to the New Year holidays, on the 6th and 8th day of the first month of the year.
Article 111 of the Russian Labor Code states that all employees have the right to rest on weekends. Moreover, with a five-day week of work, it should be equal to two days off, and with a six-day week - one. In any case, one holiday should always be on Sunday, and the second can be set in the local regulatory documents with the consent of the employee.
Paying holidays when calculating salaries for official salaries
Article 153 of the Russian Labor Code states that work on a holiday should be paid at least twice as much based on average hourly or average daily earnings.This rule applies to those employees who receive an official salary, but only if the norm of working hours, days according to the production calendar, has been exceeded in the month of payment. If the duration of the work does not exceed the established norm, then the holidays are paid in a single amount.
Calculation of earnings for the holidays in the case of a shift work schedule
Not all employees fulfill their duties within the framework of a five- or six-day work week. Basically, according to the salary and salary-bonus system of remuneration, the salaries of office employees or administrative staff, specialists and management are calculated. For other categories of employees of the organization, a shift schedule can be established that allows the company to work without interruptions (around the clock) as part of the production process. These mainly include workers or low-skilled specialists, such as sellers, cashiers, consultants, maids, waiters, cleaning ladies, dishwashers, laundresses, movers, etc.
For such employees, holidays are paid according to the schedule in accordance with the internal documents of the organization approved by the director. The amount of earnings and surcharges for this category of employees usually includes both a collective and an employment contract. Thus, all holidays that fall within the work schedule are, in any case, subject to payment in the amount established by the staffing table, and wages on holidays in addition to the fixed monthly amount require an extra charge for these days in a single amount in excess of the norm.
Payment of work on the day of the holiday, followed by the provision of time off
There is one exception to Russian law. So, the calculation of the payment of holidays for an employee who subsequently takes time off will be different. Due to the fact that due to work on holidays the employee will be given days off equal in number of holidays worked, these holiday days will not be paid in double size, because they will be taken into account when calculating wages as ordinary workers.
At the same time, it should be said that payment for work on holidays with the subsequent provision of time off should be formalized in an order and described in detail.
Responsibility of employers for violations of legislation in the field of payment labor
For violations of Russian laws on the procedure for accrual and payment of 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 requirement of the employee for the full payment of wages, as well as a penalty for non-pecuniary damage);
- criminal (possible in case of serious consequences for the employee or members of his family).
Stricter punishment of employers for non-payment of salaries in 2015 year
In 2015, the state, with the help of legislative acts of various levels, increasingly began to defend the interests of workers in cases of violations of accrual and payment of wages at the enterprise. Therefore, even if only double payment on holidays is not made in the organization, the employer will still have to answer for it.
The new edition 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 delimits the punishment for each of them.
So, since 2015, individual entrepreneurs can pay up to 40 thousand rubles for their negligence in this matter, organizations can be punished by suspending activities for up to three months or pay from 50 to 200 thousand rubles in fine.
By the way, due to the fact that the fine is now paid for each employee of the organization, this amount can grow significantly. The employer can be punished within a year from the date of the violation.
Labor Changes code in 2015
Since 2015, thanks to the advent of a new chapter 50.1, foreign citizens have become entitled to the same rights and obligations in hiring as compatriots. An employment contract is also concluded with them, which states the amount of monthly earnings, payment of holidays, validity period, etc. In addition, now employers are required from the date of admission of a foreign citizen to work to provide him with medical care until the dismissal.
Based on the above material, it should be noted that holidays are always paid. 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 liable, including criminal, for non-compliance with Russian legislation in the field of remuneration.
