The production calendar is a summarized accounting of working hours. Summarized accounting of working hours. How to enter and which accounting period to choose? Who should keep track of working hours in the organization

Working time is the period during which an employee must be engaged labor duties, following the internal regulations and the terms of the employment contract (Article 91 of the Labor Code of the Russian Federation). And the employer is obliged to record the time that the employee actually worked. Often, an organization needs to establish a special schedule for employees and link wages to it; for this, the summarized accounting of working hours is used.

Types of time tracking

Working time can be taken into account in different ways, depending on the specifics of the work. The main goal of different ways of recording working time is to ensure the normal duration working week(month, year). Normal working hours cannot exceed 40 hours a week(Article 91 of the Labor Code of the Russian Federation). For this work time take into account: daily, weekly or summed up.

For day-to-day accounting the duration of the daily shift is considered to be the same. The most common option: 8 hours of work per day for a 40-hour work week. Then work in excess of this norm is recognized as overtime in any case, even if the employee thus tries to compensate for the shortage of the previous day.

With a Monday count it is important to respect the working hours during the week. The usual option is a 40-hour work week, with a shorter work week for some categories of employees. On different days of the week, an employee can work a different number of hours, but in total, the weekly norm must be observed. Weekly accounting is suitable for flexible scheduling or shift work.

Summarized accounting is introduced when there is a production need:

if the work is organized on a rotational basis;
at flexible schedule;
in multi-shift mode;
with round-the-clock work.

Summarized accounting can be entered for the entire organization or for some employees, as well as when performing some types of work. The rules for the introduction of summarized accounting are spelled out in Art. 104 of the Labor Code of the Russian Federation.

Features of the summarized accounting of working hours

If the enterprise introduces a summarized accounting of working hours, then a special work schedule is introduced for this. First of all, a period is established within which working hours will be taken into account. Most often, this accounting period is associated with production cycle enterprises and can be any: week, month or quarter, but not more than a year. And for employees of enterprises with hazardous or harmful conditions labor accounting period should not exceed three months. You also need to set the rate of working hours for the accounting period. It should not exceed the normal number of working hours. You should focus on the norm of 40 working hours per week (or less, for some categories of employees), according to Art. 91, and 94 of the Labor Code of the Russian Federation.

When calculating working time, only the days that the employee actually worked are taken into account. The periods of any vacation, sick leave, days of medical examination or donor days, etc. are excluded.

An example of calculating working hours for cumulative accounting

The organization has adopted a summarized accounting of working hours. The accounting period is a quarter. Some employees work in shifts, and some work in a typical 5-day week of 40 hours with two days off. For them, the number of working days by month is distributed as follows: in April 2019 - 22 days, in May - 18 days, in June - 19. Total 59 working days, of which three pre-holiday days reduced by one hour - this is April 30, May 8 and June 11. In the second quarter, the working time rate will be:
59 x 8 - 3 hours = 469 hours for a 40 hour work week.

Remuneration for labor in the summarized accounting

With the summarized accounting, the organization pays for the work as it considers appropriate for itself. You can set hourly rates or enter salaries. The amount of payments is prescribed in the collective agreement or the Regulation on wages. Salary is always accrued based on the results of the accounting period, because only then can the number of hours actually worked can be calculated.

The salary is attached to the rate of time that the employee must work during the accounting period. In this case, overtime will mean an increase in wages.

The fixed tariff rate is very convenient for cumulative accounting. In this case, salary is calculated using a simple formula: Hours worked × Tariff rate.

An example of applying a flat rate

The company has introduced a summarized accounting of working hours, the accounting period is a month. The employee works at an hourly rate of 200 rubles. He works on a shift schedule for 2 pm 2 days in 2. For a month he worked 14 shifts, a total of 196 hours. The monthly salary will be 196 × 200 = 39,200 rubles.

Accumulated accounting for overtime work

The summarized accounting of the enterprise is introduced most often in the case when they cannot offer employees an 8-hour working day without overtime. For example, a courier for a pizza delivery service can work 12-14 hours a day. Then the enterprise organizes a shift regime to compensate for overwork on some days with rest on other days. Even so, employees sometimes work overtime. Then they receive an additional payment for processing, which is calculated based on the results of the accounting period.

The first two hours of processing must be paid in at least one and a half amount, and further hours of processing - at least double (Article 152 of the Labor Code of the Russian Federation). These are guarantees of the Labor Code of the Russian Federation, but the organization may offer higher remuneration for overtime work. Instead of payments, the employee can be offered rest for the number of hours or days that he overworked.

The labor code does not clearly state how to calculate overtime for overtime. If overworking was, for example, 10 hours per month, we recommend paying the first two hours at a rate of 1.5, and the remaining 8 at a rate of 2. Some employers prefer to break overtime hours by shifts and use a rate of 1.5 for more hours. Courts usually disagree with this.

If the working day coincides with a holiday, and this happens in accordance with the established working time schedule, then this day is paid in the usual way. If work on a holiday was not included in the standard of working time according to the schedule and is overwork, then the payment for this day should be at least twice as much as on an ordinary day (Article 153 of the Labor Code of the Russian Federation). At the request of the employee, instead of monetary compensation he can take another day off.

There are restrictions on overtime work: for example, you cannot exceed 4 hours of overtime in two working days in a row, and the annual overtime limit is 120 hours (Article 99 of the Labor Code of the Russian Federation).

Overtime pay example

The enterprise has a summarized accounting of working hours and a fixed wage rate of 200 rubles per hour. The employee worked 152 hours during May 2019, of which 9 hours were overtime. The enterprise follows the Labor Code of the Russian Federation and pays for the first two hours of processing in one and a half amount, and the next hours - in double. At a fixed rate, we will calculate the payment for the hours worked according to the standard:

(152 - 9) × 200 = 28 600 rubles

The first two hours of processing: 2 × 200 × 1.5 = 600 rubles.

Subsequent processing hours: (9 - 2) × 200 × 2 = 2,800 rubles.

In total, the employee will receive payment: 28,600 + 600 + 2,800 = 32,000 rubles.

Registration of summary accounting in production

The organization should develop and approve a work schedule for employees for whom cumulative accounting has been introduced. The schedule is approved by the order of the head, employees get acquainted with the schedule according to the internal regulations.

You need to understand that if the schedule is not set, then by law the employee must work according to the general working regime that is adopted in the organization. And then the hours that he worked in excess of the stipulated general norm are considered overtime, which must be paid in accordance with the Labor Code.

Consider working hours in the online service Kontur.Accounting: it is suitable for all types of time attendance. In Kontur. Accounting it is easy to pay salaries, keep accounting, pay taxes and send reports.

Today, many companies in the implementation of their labor activity use the summarized accounting of working hours. However, few of the management of these companies fully understand all the subtleties of such a system.

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Let's consider this issue in more detail.

Normative base

In the process of choosing a system of summarized accounting of working hours, it is necessary to take into account the fact that they include certain norms, namely:

such accounting can be carried out for all employees and on an individual basis;
when concluding with an employee, it must be used in the calculation;
the act on the implementation of this type of accounting is always first of all submitted for signature to employees for their familiarization.

Concept

In the event that the conditions of the enterprise in the process of performing certain work do not allow observing the daily or weekly working hours, then the use of the summation of working hours is allowed.

A simple example of this is medical staff who, due to harmful working conditions, carry out their work no more than 39 hours a week. At the same time, doctors are on duty for days. In the event that he worked two shifts a week, he exceeded his plan.

Due to the summation of working hours, the employer will take into account the working hours of specific employees not for a week, but for a longer period.

When and why is it installed?

There is a simple explanation for this. The fact is that with such a mode of operation, the hours worked significantly exceed those provided by law.

If such situations arise, it is necessary to urgently arrange processing, otherwise difficulties may arise:

According to article 99 of the Labor Code of the Russian Federation, it defines a list of situations that must be included in the processing, but there are also those for which it is forbidden to issue such a type of additional payments. If an employee's overwork is not included in this list, it means that the violation of the Labor Code and in the future there are many unpleasant situations.
Each overtime hour must be signed by an employee and marked as voluntary. In this case, all hours must be recorded exactly to the second.
Processing can be only no more than 4 hours over several days, or no more than 120 per year.

In order to avoid such difficulties and further consequences, the heads of enterprises decide on the introduction of cumulative accounting.

The Labor Code clearly regulates the essence of this time tracking, which is that the total amount of permissible hours of work is calculated not per day, but up to a whole year (depending on the validity of the accounting period).

It is implemented for the entire company and is used for certain categories of employees in particular.

A simple example of this: an employee worked one week more hours, and the second - less. Thus, he has leveled the balance of working hours and the management does not need to issue overtime.

Features of summarized accounting of working hours 2020

The summation of the accounting of working hours includes certain features. Let's take a closer look.

The procedure for choosing an accounting period

As practice shows, personnel employees initially draw up a schedule, and only then they focus on the choice of an accounting period.

After building the schedule, it is checked for how many months the total working time does not exceed the established one, calculated for a 40 hour working week.

A certain number of months is selected as the reference time.

It is worth emphasizing that the accounting period itself is determined by the company. The duration of working hours according to the accounting period can vary up or down, but at the same time, the total amount should ultimately be equated to the norm.

How to make a schedule?

To summarize the accounting of working hours, each employer in mandatory should develop a schedule, as employees should be aware of their work schedule in advance.

The created schedule must be signed by the management and secured by the corresponding order.

As of today, the terms of warning the employee about the new schedule are not provided for by law, but everything should be within the normal range.

In the process of creating a schedule, personnel employees monitor compliance with the following conditions:

rest per week must be at least 48 hours;
lunch break can vary from 30 minutes to 2 hours;
the possibility of several shifts in a row is excluded;
must be taken into account, which on average lasts 28 calendar days.

Nuances of introduction

The work schedule must fully comply with the time norm for a certain accounting period.

That is why it is necessary to determine the number of staff units in the process of creating a work schedule when summing up working hours, so that in the process of performing work, employees do not have overwork.

Other subtleties

To a large extent, the use of summarized accounting in the company does not entail any particular difficulties. The only drawbacks are cases when an employee is called to work on weekends or holidays.

With a shift schedule

In the process of creating a shift schedule, legislation provides for a sliding weekend throughout the working week.

As for the time actually worked, it should be displayed in the timesheet, which is the basis for accrual.

It is worth noting that the time sheet indicates the time worked for each shift separately.

Payments and wages

As for the very calculation and payment of wages in the summarized accounting, here for each case there are its own characteristics. Let's consider for each option separately.

Working hours

Working time, or rather its rate, is determined from the length of the accounting period (recall, it can last up to a year).

At the same time, it is worth paying attention to the fact that the working time in this period should not be more than the norms of working hours determined by the law (in simple words, the norm is taken from the calculation of a 40-hour week).

It should be noted that the normal number of working hours in a given accounting period is established in accordance with Art. 91 of the Labor Code of the Russian Federation for each category of employees separately.

Example:

The accounting period lasts throughout the year, respectively, the norm of working time in the next year should be equal to no more than 1970 hours. This number is taken on the basis that working hours are 40 hours per week.

Rate adjustment

Working hours are determined with the summarized accounting, are established for the employee immediately for the entire duration of the accounting period. If necessary, the rate can be significantly reduced, provided that the clock is not worked.

This possibility is provided for by the current Labor Code.

If you have a salary

In the event that a fixed salary was set for an employee, the salary is calculated as follows:

the number of hours worked in the accounting period is equated to the standard, so the salary will be in the form of a salary;
in case of processing, an additional payment is made;
if the hours worked less than stipulated, the payment is based on the hourly rate tariff rate.

To find out your hourly rate at a fixed salary the best option will turn to the accounting department. But you can do it yourself: you need to divide the fixed salary by the set number of hours per month.

At the tariff rate

Quite often, in the summarized accounting of working hours, the tariff rate is used.

It's easy to calculate your own salary. All that is needed is the number of hours worked multiplied by the hourly wage rate.

Vacation

average earnings per hour is multiplied by the average hours worked per week (the average amount of hours worked).
the resulting number is multiplied by the number of days of stay in.

Night

According to the Labor Code, night time on the territory of the Russian Federation operates from 10 pm to 6 am. At this time, an employee who carries out his work is due an additional payment. For each category separately.

For example, for medical professionals a surcharge of 50% was established, for locksmiths on duty in production - about 45%.

Weekends and holidays

When calculating the amount of wages, certain difficulties arise due to the fact that double wages are made on holidays and weekends. It will be difficult to calculate the summarized working time.

However, difficulties arise only if such holidays and weekends are not taken into account in the process of drawing up a schedule and the further establishment of data in the timesheet.

Processing

Overworking in such an accounting system is considered to be work over the normal number of working hours for the accepted accounting period.

But at the same time, there is a limitation: no more than 120 processing hours per year for each employee. Exceeding this time is prosecuted and punishable.

Payment for processing is calculated:

the first two hours - 1.5 times the tariff rate;
subsequent hours - at a double tariff rate.

If the period is not fully worked out

With the required number of hours not worked in the accounting period, one can only blame:

the employee himself;
employer.

In the event that an employee has not worked the required number of hours through the fault of the employer, then the wages are paid in full.

If a similar situation arose through the fault of the employee himself, then several consequences may occur here:

fault occurred due to illness - paid;
for disrespectful passes, no payment is made at all.

If the employee was sick

In the event that accounting of the employee's working time is carried out in calendar days, then the salary is calculated based on the average pay per day worked.

The calculation can be done in this way: the salary for the calculation period is divided by the number of days worked in it.

After that, according to the certificate of incapacity for work, payments are calculated for the missed days.

Other compensation

In the payroll process for employees who are in, the average hourly wage is used or the average earnings over the past several months are taken into account.

Everything directly depends on which of them is more profitable for the enterprise.

The procedure for calculating wages for such days is as follows:

average earnings per hour is calculated by dividing wages for days worked by the number of hours;
the calculation of business trip days is calculated by multiplying the average earnings per hour by the number of hours during which the employee was on a business trip.

Based on the above, when calculating travel allowances, the best option would be to use the average earnings per hour.

Examples of

Example 1

Let's say that Ivanov worked 140 hours in January and February. From March 1 to March 28, he was on vacation, and this affected the fact that he did not have hours worked for this month. For this reason, an employee of the personnel department reduced his rate for this month.

Initially, it is necessary to calculate what exactly the new standard will be equal to for this month. To do this, we determine exactly how many days fall on the working time, taking into account the 40 hour week of work.

In accordance with Art. 104 of the Labor Code of the Russian Federation, when, according to the conditions of production (work) in the organization as a whole or when performing certain types The daily or weekly working hours established for this category of workers cannot be observed; it is allowed to introduce summarized accounting.

What is the peculiarity of the summarized accounting of working hours?

The peculiarity of the summarized accounting is that the accounting of working time is carried out according to the results of not one day, but an accounting period, for example, a year. At the same time, overwork on some days (weeks) can be repaid by deficiencies on other days (weeks), so that, within a certain accounting period, the total duration of working hours does not exceed the normal number of working hours for this period (Article 104 of the Labor Code of the Russian Federation).

Thus, the fulfillment of the labor standard - working out the norm of working hours - is ensured not in a week (based on a 40-hour working week), but for a longer period (month, quarter, year).

How is cumulative accounting established?

In accordance with Art. 104 of the Labor Code of the Russian Federation, the procedure for introducing summarized accounting of working hours is established by the rules of the internal labor schedule. It is introduced for the organization as a whole or for certain categories of employees, when performing certain types of work.

For some categories of employees, the summarized accounting of working hours is established on the basis of special regulatory legal acts. For example, for car drivers, the accounting period cannot be set more than 1 month (see the order of the Ministry of Transport No. 15 dated 08.20.2004, the extract is given above).

The introduction of summarized accounting in an organization involves the establishment of:

the duration of the accounting period (month, quarter, year);
norms of working hours for the accounting period;
work schedule.

Determination of the length of the accounting period.

The accounting period can be of any duration - a month, quarter, half a year, but not more than a year (Article 104 of the Labor Code of the Russian Federation). As a rule, it depends on the specifics of the organization's activities and its production cycle.

If the work schedule of employees working with the summarized accounting of working time has a clear frequency of working days and days off, for example, a day after three days, two working days after two days off, then the duration of the accounting period should consist of an even number of months, for example, 2 months, six months , a year, so that overtime in one month was overlapped by flaws in another.

If the organization seasonal work, then the best option is to establish an accounting period equal to 1 year, so that overtime overtime in the season is covered by possible shortcomings in the “off-season”.

When establishing the accounting period, it is necessary to be guided by possible restrictions on the length of the accounting period established for selected categories workers like the example above for drivers.

Determination of the rate of hours for the accounting period.

The rate is determined on the basis of the weekly working hours established for this category of workers on the basis of the production calendar. In this case, it is necessary to take into account the possible limitations of this norm established:

Legislatively for this category of workers, based on the specifics of the work.
Legislatively for this category of employees, based on the specifics of the employee himself.
On agreement of the parties.

Let us analyze the possible limitations below using an example.

For example, the permissible duration of the daily work of medical workers is specified in Art. 350 of the Labor Code of the Russian Federation - no more than 39 hours per week. In addition, the Decree of the Government of the Russian Federation of February 14, 2003 N 101 "On the duration of the working time of medical workers, depending on their position and (or) specialty", adopted in accordance with this article, established an even shorter working time for some categories of medical employees - from 24 to 36 hours a week.

Taking into account the above, an employer - a health care institution must determine the norm of hours for certain categories of medical workers for the accounting period based on the maximum norm of working hours per week established for this category of workers. This is a restriction set for the category of workers, based on the specifics of the job.

The restriction established by law for this category of employees, based on the specifics of the employee himself, is, for example, the restriction established for disabled people in accordance with Art. 92 of the Labor Code, for example, for disabled persons of the second group no more than 35 hours per week. Or, for example, for employees less than 18 years old (but more than 16 years old) - no more than 35 hours per week.

By agreement of the parties, a part-time working week may be established, for example, at the request of a pregnant woman, one of the parents (guardian, trustee) who has a child under the age of fourteen (a disabled child under the age of eighteen), as well as a caregiver for a sick family member in accordance with the medical report, under Art. 93 of the Labor Code. An agreed part-time work week (day) can be established without any grounds, simply by agreement of the parties.

In all of the above cases, regardless of whether the employee has been assigned an incomplete working week according to the requirements of the law or by agreement of the parties, it is necessary to determine the rate of hours for the accounting period on the basis of this individual rate of hours of work of a particular employee, for whom the summarized accounting of working time is established.

Determination of the work schedule.

The employer is obliged to organize the work in such a way that the employee, who is assigned the summarized recording of working hours, fully worked out the working time norm for the accounting period.

For this, a work schedule is developed for the accounting period, in which it is determined:

start and end time of work,
working hours,
the number of working days and days off in the accounting period with the established logic of their provision,
time between shifts rest (in case of shift operation).

At the same time, it is unacceptable to develop a schedule in advance with a defect to the norm of working hours or in advance with processing.

But, since it is not always possible to clearly set the number of hours of work in the accounting period, a deviation in one direction or the other within one working day or shift is not a violation, although the employer will have to compensate for this shortcoming / overwork anyway based on the requirements of the current labor legislation.

Remuneration for the summarized accounting.

With the summarized accounting of working time, as a rule, a time-based wage system is used - hourly wages or official salaries.

Although, of course, workers can be on the piecework system of remuneration and others.

With the summarized accounting of working time on the basis of a time-based wage system (if the accounting period exceeds one month), wage rates are predominantly set for employees. Although, again, the choice remains at the discretion of the employer and is agreed with the employee when concluding an employment contract.

Let's take an example of the specifics of wages to employees on the summarized accounting of working hours with wages based on tariff rates.

If the organization uses hourly wage rates, then the employee's salary for the month is calculated based on the hours he actually worked in that month.

Example. The organization has introduced a summarized accounting of working hours with an accounting period of one year. The employee's hourly rate is 50 rubles. According to the work schedule, he works 11 hours a day. The employee has worked 16 work shifts per month.

Actual working hours - 176 (11 h x 16 shifts).

The salary accrued to an employee for a given month at a tariff hourly rate will be 8800 rubles. (176 h x 50 rubles).

If an employee has an official salary, then it is paid to him in full, provided that all shifts are worked out in accordance with the schedule. For example, if an employee had an official salary of 8,000 rubles, then the employee will receive 8,000 rubles, regardless of whether in a given month, based on a 40-hour working week, the norm was 176 hours or it was less, for example, 168 hours. That is, with a salary system of remuneration, an employee receives a full salary, having worked out the norm established by the employer for a given month, regardless of the possible overwork or overwork. Payment possible overtime hours will be made to the employee based on the results of the accounting period.

Therefore, when the accounting period is set equal to 1 year, for employees with a salary system of remuneration, the payment of possible overtime hours is transferred right to the end of the accounting period.

If the employee has not worked in full for a month due to the circumstances of the employee himself, then his wages are calculated in proportion to the hours worked. In this case, the cost of 1 hour in a given month for this employee is calculated based on his salary.

Example. The organization has introduced a summarized accounting of working hours with an accounting period of a month. Remuneration of the employee is carried out on the basis of official salary in the amount of 15,000 rubles. According to the shift schedule, he works for 10 hours. In a certain month, the employee worked 10 shifts (that is, 100 hours worked) instead of 16 shifts due to the fact that for part of the period the employee took leave without pay.

Let's calculate wages employee.

The employee's hourly wage rate is calculated based on the monthly working time according to the schedule of a 40-hour work week. The standard of working time, for example, for a given month in accordance with the production calendar is 168 hours.

The employee's hourly rate is 89.29 rubles. (15,000 rubles / 168 h).

The monthly salary will be 8929 rubles. (89.29 rubles x 100 h).

The fundamental difference between the salary system of remuneration and remuneration of labor based on the hourly rate is that with the salary system of remuneration, the cost of 1 hour will be different every month, and with the hourly rate it is always the same, since this is a fixed amount previously prescribed in the employee's employment contract ...

Overtime work and the procedure for its payment when establishing the official salary, hourly wage rate, piecework system of remuneration.

With the summarized accounting, an employee in certain periods of time can process the norm of working time (part one of article 104 of the Labor Code of the Russian Federation). However, such overtime is considered overtime work only if it takes place at the end of the accounting period (part one of article 99 of the Labor Code of the Russian Federation). At the same time, overtime work should not exceed 120 hours per year (Article 99 of the Labor Code of the Russian Federation).

Work performed in excess of the normal number of working hours for the accounting period must be paid as overtime in accordance with Art. 152 of the Labor Code of the Russian Federation. For the first two hours, it is paid at least in one and a half amount, and for the next hours - at least in double. Higher wages for overtime work can be determined by collective or labor agreements, as well as local regulations.

For example, if the accounting period is a quarter, then in some months of the quarter the employee can work more than the normal number of working hours, they will not be considered overtime work, but if after the end of the third month of the quarter the actual hours of work exceed the standard, then only in this case will be discussed overtime and must be paid in accordance with labor legislation.

To be continued...

104New edition of Art. 104 of the Labor Code of the Russian Federation

When, according to the conditions of production (work), individual entrepreneur, in the organization as a whole or when performing certain types of work, the established for this category of workers (including workers engaged in work with harmful and (or) dangerous conditions labor) daily or weekly working hours, it is allowed to introduce a summarized accounting of working hours so that the duration of working hours for the accounting period (month, quarter and other periods) does not exceed the normal number of working hours. The accounting period cannot exceed one year, and for accounting of the working time of workers employed in work with harmful and (or) dangerous working conditions - three months.

In the event that, for reasons of a seasonal and (or) technological nature for certain categories of workers employed in jobs with harmful and (or) hazardous working conditions, the established working hours cannot be observed during an accounting period of three months, sectoral (intersectoral ) an agreement and a collective agreement may provide for an increase in the accounting period for recording the working time of such employees, but not more than up to one year.

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

The procedure for introducing the summarized recording of working hours is established by the internal labor regulations.

Commentary on Article 104 of the Labor Code of the Russian Federation

Time tracking is a measure of compliance with an employee's obligation to meet the working time standard. There are modes with daily, weekly and cumulative accounting of working hours.

In accordance with article 100 of the Labor Code of the Russian Federation, when organizing labor process organizations have the right to resort to daily 5-day work with two days off, daily 6-day work with one day off, a working week with the provision of days off on a sliding schedule, and in accordance with Article 104 of the Labor Code of the Russian Federation - to the summarized accounting of working hours ...

In practice, the daily work schedule was called the daily working time recording regime.

In the case of day-to-day accounting, the working hours set for workers exactly correspond to the norm during the working day. This is enshrined in the internal labor regulations. In the case of day-to-day work, overtime work is overtime.

Summarized accounting is a type of accounting for working hours, which provides for a longer period than a day or a week. It performs not only the function of measuring the performance of working hours. He, in addition, is a peculiar form of labor organization, a form of working time regime. The minimum duration is a month and the maximum is a year.

The essence of the summarized accounting is that the duration of the working time during the day for the accounting period, on average, would be equal to the norm of the working day.

In organizations or when performing certain types of work, where, according to the conditions of production (work), the daily or weekly working hours established for this category of workers cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month , quarter, etc.) did not exceed the normal number of working hours.

The summarized accounting of working hours can be weekly, monthly, quarterly and even annual. This method of accounting is used, for example, when organizing work on a rotational basis, in transport, etc. This means that the duration of working time for the accounting period should not exceed the normal number of working hours, and in case of a question about deviation from normal duration working time, its standard will be calculated from the corresponding period. The same applies to shortcomings within such a period. It is allowed to lengthen individual shifts, provided that other shifts are reduced within the accounting period. Time tracking should be clearly recorded in the specified period. Overtime work must be considered overtime.

Usually, the summarized monthly accounting of working hours is used, according to which the working time norm established by the current legislation must be worked out in a month. In this case, the monthly norm of working time is determined based on the normal or reduced duration of the working week (working day) and the number of working days in a month according to the estimated schedule of a 5-day working week with two days off according to the rules for calculating the length of the working day.

There are two types of summarized accounting:

1. An employee on different days of the accounting period works for an unequal number of hours, ie. the duration of daily work within the accounting period is different. In this case, all the time worked during the accounting period is calculated, and overworking on certain days of the accounting period should be compensated for by deficiency or complete rest on other days. Overtime in this form is considered only hours in excess of the norm for the entire accounting period as a whole, but not for each individual day.

2. The duration of daily work is firmly fixed. Shift schedules based on this form provide for an increase in the duration of daily work with a simultaneous increase in the number of days off in the accounting period. The rate of working time is provided as an average value derived not from the unequal length of working days (as for the first type), but by reducing the number of working days in a month. With this type of overtime, work is considered to be work in excess of the fixed schedule of the duration of the work shift, but if the schedule is drawn up in such a way that they are forced to overwork over the accounting period (otherwise it is impossible, it is impossible to shorten the shift), then such overtime is not considered overtime work, but is compensated by time off, overworking is like overtime.

The amount of compensation is calculated as follows: the first two hours obtained from multiplying the number of working days according to the calendar of a 6-day working week by two - in one and a half, the rest - in double.

The maximum duration of a work shift with the summarized recording of working hours is not limited. In practice, it is usually 10 to 12 hours. Most often, such time tracking is used in continuously operating organizations.

Another commentary on Art. 104 of the Labor Code of the Russian Federation

1. The summarized accounting of working hours allows for a deviation of the working time per day and within a week from the norm established for this category of employees with subsequent compensation for overworking by shortcomings on other days (weeks) or by providing extra days rest so that, within a specified reference period, the total hours of work do not exceed the normal number of hours worked for that period. Thus, with the summarized accounting, the norm of working time (for example, 40 or 36 hours per week) is provided, but not for a week, but for another, longer, accounting period. The length of the accounting period can be different: three weeks, one month, three months, etc. - depending on the working conditions, but not more than one year.

2. The duration of the working time for the accounting period must not exceed the normal number of working hours. Part 2 of Art. 104 of the Labor Code of the Russian Federation (as amended by Federal law of June 30, 2006 N 90-FZ) clarifies the concept of the normal number of working hours for the accounting period. It is determined on the basis of the weekly working hours established for this category of employees. In cases where the summarized accounting of working hours has been introduced for workers working on a part-time basis (), the normal number of working hours is correspondingly reduced, i.e. is determined based on the length of the working week established for these workers.

3. Part 3 of Art. 104 of the Labor Code of the Russian Federation does not require that the summarized accounting of working hours be introduced directly by the rules of the internal labor schedule. The internal labor regulations should establish only the procedure for introducing summarized accounting. The rules, for example, can determine that the summarized accounting is introduced by order (order) of the employer (head of the organization, individual entrepreneur), taking into account the opinion of the elected body of the primary trade union organization or without it.

4. A type of work regime with the summarized accounting of working hours is shift method organization of work, which is a special form of implementation of the labor process outside the place permanent residence workers when their daily return to their place of permanent residence cannot be ensured (see Articles 300, 301 of the Labor Code of the Russian Federation and a commentary to them).

Part 3 of Art. 91 of the Labor Code of the Russian Federation provides for the employer's obligation to keep records of the working time actually worked by each employee. The fulfillment of this obligation involves the appointment of authorized representatives of the employer, who must keep a record of the working time of each employee of the organization. The employer is obliged to ensure the daily recording of the working time of each employee of the organization by his authorized representatives. However, the daily keeping of records of working hours by representatives of the employer does not always mean that the data of such records will have legal implications to determine the type of employee's working time. For example, an employee may work 10 hours a day without being eligible for additional pay for work in excess of normal working hours. This option is possible with the summarized accounting of working hours, in which the rate of hours worked by an employee is determined based on the results of a calendar period exceeding one week. Therefore, during the next week, the employee can work two hours less, which makes it possible to observe the normal working hours with the summarized time tracking. Thus, the type of working time recording directly affects the types of working time, the use of working time recording allows you to distinguish an independent type of working time - hours worked in excess of the normal working time. For this reason, when calculating the hours worked by an employee, the type of working time recording must be determined, which is an element of the working time regime.

In connection with the above legal concept accounting for working hours as an element of working hours can be reduced to two legally significant circumstances. First, to the definition of the type of accounting for working hours. Secondly, to comply established order time tracking. Since the accounting of working time is an element of the working time regime, insofar as the type of working time is determined in the manner established for the working time regime.

There are three types of time tracking. The basis for the classification of working time recording by type is the calendar period used by the employer to determine the consequences of recording working time and the type of working time. Thus, the circumstance that determines the type of recording of working time is the calendar period of time that the employer uses to summarize the recording of working time and identify the legal consequences of such recording.

The first type is the daytime accounting of working hours, it is established, as a rule, when the duration of working hours does not change and is the same amount during each day of working weeks of labor activity. In the case of daily accounting of working time, not only the daily accounting of working time is kept, but also the legal consequences of accounting of working time are determined every day. For example, if an employee during the day-to-day account has worked more than the established norm of hours, appears the new kind working time - hours worked in excess of the normal working time.

In this connection, the employer has an additional obligation to pay for these hours in accordance with the legislation and agreement of the parties. At the same time, additional payment by agreement with the employee in cases stipulated by law, may be replaced by the provision of another time of rest.

In Art. 94 of the Labor Code of the Russian Federation defines the duration of daily work (shift) for certain categories of workers. For employees aged 15 to 16, the duration of daily work (shift) may not exceed 5 hours, for employees aged 16 to 18 - 7 hours. Students in general educational institutions, educational institutions of primary and secondary vocational education combining during school year work with studies, at the age from 14 to 16 years old can work daily 2.5 hours, at the age from 16 to 18 years old - 3.5 hours. The duration of the daily work (shift) of disabled persons should not exceed that recommended by the medical report. For workers engaged in work with harmful and (or) hazardous working conditions, where a reduced duration of working hours is established, the maximum permissible duration of daily work (shift) cannot exceed: 1) with a 36-hour week - 8 hours; 2) with a 30-hour work week or less - 6 hours. The employer is obliged to establish daily accounting of working time for the categories of employees listed in the legislation for whom the duration of daily work (shift) is determined. For these workers, the norm of working hours is determined for each working day (shift), therefore, the legal consequences of recording working hours must be determined daily.

Part 3 of Art. 94 of the Labor Code of the Russian Federation states that for creative workers of organizations of cinematography, television and video crews, theaters, theater and concert organizations, circuses, funds mass media, professional athletes in accordance with the lists approved by the Government of the Russian Federation, the duration of the day work (shift) can be established in accordance with them and other regulatory legal acts, a collective agreement or labor contract... Determination of the daily duration of work (shift) for these workers by law or by the labor contract obliges the employer to introduce daily work time records for them. Since, in this case, for them the legal consequences of accounting for working hours should be determined every working day (shift).

In connection with the above, the following legally significant circumstances can be distinguished that characterize the daily accounting of working hours. First, there is an obligation on the employer to establish given view accounting of working time for employees for whom the daily duration of working hours (shifts) is determined by legislation, labor contracts. For other employees, the employer can establish daily work time records at its discretion. Secondly, this type of accounting of working time characterizes the daily accounting by representatives of the employer of the hours worked by employees.

Third, this type of time recording involves the daily determination of the legal consequences of time recording, in particular the number of payable hours worked in excess of normal working hours. Thus, additional view working time - hours worked in excess of the normal working time may appear at the end of the working day (shift) with the daily accounting of working hours.

The second type is weekly work time tracking. The weekly record of working hours is established in cases where the duration of work changes during the working days of the week. When using this type of recording of working time, the employer is also obliged to keep a daily record of the hours worked by each employee. However, the legal consequences of accounting for working hours when using this type are determined at the end of each calendar week. In particular, at the end of each calendar week, the number of hours worked by the employee in excess of his normal working time is determined. The weekly recording of working hours is established in the manner provided for determining the working time regime, since it is an element of it. The considered type of accounting for working hours is established at the discretion of the employer, with the exception of employees for whom the employer, in accordance with the current legislation, labor contracts is obliged to introduce daily accounting of working hours.

In connection with the above, the following legally significant circumstances can be distinguished that characterize the weekly accounting of working hours. First, the establishment of weekly recording of working hours at the discretion of the employer in compliance with the requirements of the current legislation on the mandatory introduction of daily time recording of certain categories of workers.

Secondly, the maintenance of daily records of the hours worked by each employee by the authorized representative of the employer. Third, determining the legal consequences of recording working hours after each calendar week. In particular, after the expiration of a calendar week, it can be concluded that there are hours worked in excess of the normal duration for the employee, that is, that an additional type of working time has appeared. Thus, an additional type of working time - hours worked in excess of the normal working hours for an employee, with weekly accounting of working time, may appear after the calendar week allotted for summing up the calculation of working time.

The third type is the summarized accounting of working hours, which at the same time can be ranked as a special working time regime. Part 1 of Art. 104 of the Labor Code of the Russian Federation states that in organizations, when performing certain types of work on which, due to working conditions, the working hours established for workers on a daily or weekly basis cannot be observed, it is allowed to introduce a summarized accounting of working hours so that the working hours for the accounting period (month, quarter and others) did not exceed the normal number of working hours. However, the billing period cannot exceed one year. Consequently, the summarized accounting of working hours can be introduced only if the employer does not have the opportunity to enter daily or weekly accounting of working hours due to the specifics of labor, which does not allow observing the norm of hours established by law during the working day or during the working week. In this regard, a different accounting period of working time is introduced. However, in the accounting period, no more than forty hours of working time should fall on each of its weeks. Exceeding this standard at the end of the billing period means the appearance of additional working time - hours worked in excess of the normal working time. Although even with the summarized accounting of working time, the authorized representatives of the employer are obliged to keep a daily record of the hours worked by each employee. But the legal consequences of such accounting will be determined only after the expiration of the billing period.

If it is impossible to ensure compliance with the weekly working time standard, the employer has the right to enter an accounting period of one month. On certain days and weeks of this period, the processing of the standard of working hours established for the employee may be allowed. Such overwork is compensated for by the employee by providing another time of rest so that the number of hours worked during the month, calculated for each week of this period, does not exceed the standard of hours established for the employee, with normal working hours - forty hours per week. Exceeding this norm after one month is considered to be work in excess of the normal working hours.

In the absence of an opportunity to ensure compliance with the standard of working hours during the month, the employer has the right to enter an accounting period of one quarter. During the individual days, weeks and months of this billing period, reworking of working hours is allowed. However, the number of hours worked in a quarter falling on each week of this period should not exceed the norm established for the employee, with normal working hours - forty hours a week. That is, overworking during the quarter is compensated for by the employee by providing another time of rest. At the end of the quarter, it becomes a new type of working time - the time worked in excess of the normal working time, with the normal working time - more than forty hours falling on each week of the quarter.

In the absence of an opportunity to ensure compliance with the norm of working hours during the quarter, the employer has the right to enter an accounting period of six months or one year. The introduction of this accounting period means that on certain days, weeks, months, quarters of the accounting period, the processing of the established norm of working hours can be allowed, which is compensated by the provision of another rest time to the employee during the accounting period. In this connection total amount working hours falling on each calendar week of the accounting period should not exceed the norm of working time, with normal working hours - forty hours a week. Exceeding this standard at the end of the accounting period entails the recognition of the employee's right to receive compensation for hours worked over and above the normal working hours.

The use of the summarized recording of working hours involves the use of prohibitions established by labor legislation that provide for the maximum possible use of an employee at work during the working day and working week. Based on the principle of material analogy, enshrined in Part 3 of Art. 11 of the Code of Civil Procedure of the Russian Federation, as the maximum possible values for increasing the working day and working week of employees with the summarized accounting for working hours, it is necessary to use the norms established in part 3 of Art. 98 of the Labor Code of the Russian Federation. The use of this norm allows us to conclude that an employee should not work more than 12 hours a day (shift) and more than 56 hours a week.

In connection with the above, the following legally significant circumstances can be distinguished that characterize the summarized accounting of working hours. First, the establishment of a summarized recording of working hours only if the employer is unable to comply with daily or weekly working hours. This circumstance must be confirmed by an indication of the specifics of the work, which assumes the presence of different workloads for workers during the weeks, months of the accounting period. For example, an increase in the load of drivers of a carpool resort town in summer time.

Secondly, when introducing the summarized accounting of working hours, the duration of the accounting period must be justified. A longer accounting period should be introduced only if the employer is unable to ensure compliance with the established norm of working hours in a shorter accounting period. For example, when introducing an accounting period of one quarter, it must be proved that it is not possible to ensure compliance with the standard working hours during the month.

Thirdly, with the introduction of the summarized recording of working hours, the employer cannot use the labor of employees for more than 12 hours in one day (shift) and more than 56 hours per week. Violation of this standard should entail the provision of additional compensations to employees, provided for work outside the normal working hours.

Fourthly, when introducing the summarized recording of working hours, the employer is obliged to ensure daily recording of the hours worked by each employee. Therefore, even with the summarized accounting of working time, the authorized representatives of the employer must have data recording the working time for each day of the accounting period. The absence of such data is a violation of the law.

Fifth, when using the summarized recording of working hours, the legal consequences of recording working hours occur upon the expiration of the accounting period established by the employer in accordance with the legislation. In particular, at the end of the accounting period, a conclusion can be made about the presence or absence of hours worked in excess of the normal duration. Therefore, an additional type of working time - periods worked in excess of the normal duration of working time, with the summarized accounting of working time, may appear only after the end of the accounting period established by the employer in accordance with the legislation.