In accordance with the provisions of Art. 93 of the Labor Code of the Russian Federation, part-time work can be established by agreement between the employee and the employer when hiring him or during the term of the employment contract.

On a mandatory basis, part-time work must be provided at the request of a pregnant woman, one of the parents (guardian, trustee) who has a child under the age of 14 (a disabled child under the age of 18), as well as a person caring for a sick member family according to medical indications.

In addition, the introduction of part-time work in accordance with Art. 74 of the Labor Code of the Russian Federation may take place en masse for up to six months in relation to certain categories of workers for reasons related to changes in organizational or technological working conditions that may lead to mass dismissal of workers. In this case, the decision to introduce part-time work is taken by the employer, taking into account the opinion of the elected body of the primary trade union organization in order to save jobs. The abolition of the part-time regime in this case is also carried out taking into account the opinion of the representative body of the employees of the organization.

If, when administered in accordance with the provisions of Art. 74 of the Labor Code of the Russian Federation of the part-time regime, the employee (employees) refuses (refuse) to continue working on the terms of the part-time regime, the employment contract with him (with them) is terminated in accordance with paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation “due to the reduction in the number or staff of the organization’s employees” with the provision of guarantees and compensations to the employee (including the payment of severance pay, average earnings for the months of employment in accordance with Article 178 of the Labor Code of the Russian Federation).

Payment for part-time work is made in proportion to the hours worked or depending on the output. At the same time, the provision on the payment of wages in the amount not lower than the minimum wage (from May 1, 2006 - 1,100 rubles per month) does not apply to part-time workers, since this requires working out the entire monthly norm of working time .

Part-time work can be used on a part-time (shift) or part-time basis.

At part-time work (change) the employee works fewer hours than the established routine or schedule in the organization for this category of workers (see example 1).

At part-time work week the number of working days decreases against a five-day or six-day working week and, therefore, hours of work per week (see example 2).

In addition, part-time work may consist simultaneously in reducing the working day (shift) and the working week (see example 3).

Example 1

Suppose that from the 1st day of the month of the current year, the employee turned to the administration of the organization with a request to establish a part-time working day for him with 4 hours worked daily against the established 8 hours per day and 40 hours per week.

Until this month, the employee was set per month:

- official salary - 2,400 rubles;

- surcharge for seniority - 20% of the official salary;

- bonus - 50% of salary.

With the introduction of the part-time work regime, the employee will be required to work 4 hours a day or 20 hours a week (4 hours x 5 days a week) every day. In total for the current month, the employee worked 87 hours (with the norm of working time - 175 hours).

- official salary - 1,193 rubles. 14 kop. (2,400 rubles / 175 hours according to the norm of working time x 87 hours actually worked);

- surcharge for length of service (20% of the official salary) - 238 rubles. 63 kop. (1,193 rubles 14 kopecks x 20%);

- bonus (50% of the accrued wages) - 715 rubles. 89 kop. ((1,193 rubles 14 kopecks + 238 rubles 63 kopecks) x 50%).

In total, the amount of wages per month is 2,147 rubles. 66 kop.

Example 2

Suppose that an employee of an enterprise has applied for the establishment of a part-time working week from the current month with working 2–3 days a week according to a schedule agreed with the administration of the organization.

In total, the employee worked 9 working days, or 72 working hours, per month.

Before the introduction of the part-time work regime, the salary of an employee per month was:

- tariff rate - 3,200 rubles;

- surcharge for a special mode of operation - 40% of the tariff rate.

The amount of accrued wages for the current month will be:

- tariff rate - 1,316 rubles. 57 kop. (3,200 rubles / 175 hours x 72 hours, where 175 hours is the norm of working time with normal (if the employee enjoys the right to reduced working hours, then the norm should be adopted based on the reduced time) working hours for the reporting month);

- allowance for a special mode of operation - 526 rubles. 63 kop. (1,316 rubles. 57 kopecks x 40%).

Total - 1,843 rubles. 20 kop. (1,316 rubles 57 kopecks + 526 rubles 63 kopecks).

Example 3

Suppose that an employee of an enterprise has applied to the employer with a request to establish a part-time working regime for him, in which he would work 4 days a week for 5 working hours. The employer agreed to the terms of the employment relationship.

In total, for the reporting month of the current year, the employee worked 16 working days, or 80 working hours.

The tariff rate of an employee per month is 4,000 rubles, the bonus is 40% of the tariff rate.

The monthly salary will be:

- official salary - 1,828 rubles. 57 kop. (4,000 rubles / 175 hours x 80 hours, where 175 hours is the standard working time for the month of March);

- premium - 731 rubles. 43 kop. (1,828 rubles. 57 kopecks x 40%).

Total salary per month - 2,560 rubles.

When making payroll calculations, it should be taken into account that working hours worked in excess of the established part-time regime for a day (shift), week or month, but within the limits of the working day (shift) established by law in accordance with the decision of the Plenum of the Supreme Court of the USSR dated November 24, 1978 No. 10 "On the application by the courts of legislation regulating the remuneration of workers and employees" (as amended) is not considered overtime .

Persons working on a part-time basis, on general terms, are paid bonuses for working in multiple shifts in the amount of 20 percent for each hour of work in the evening shift and in the amount of 40 percent for each hour of work in the night shift (clause 9 of the resolution of the Central Committee of the CPSU, Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 12, 1987 No. 194 "On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift mode of operation in order to increase production efficiency", paragraph 2 of the clarification of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of May 7, 1987 city ​​No. 14/14-38).

If work at night (from 10 pm to 6 am) is not performed on a shift basis, for each hour of work, including part-time work, an additional payment must be made in the amount established by laws and other regulatory legal acts. (Article 154 of the Labor Code of the Russian Federation). In such cases, the additional amount of remuneration, as a rule, is 35 or 40 percent of the official salary (tariff rate).

When part-time work is established, several employees may be hired for one position, including in budgetary institutions and other organizations operating on the basis of duly approved states (staffing tables).

When establishing a part-time work regime for women, organizations have the right to use the provisions of the resolutions of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated April 29, 1980 No. III / 8-51 “On Approval of the Regulations on the Procedure and Conditions for the Use of Labor by Women with Children and Working Part-Time time”, as well as of June 6, 1984 No. 170/10-101 “On approval of the Regulations on the procedure and conditions for the application of a sliding (flexible) work schedule for women with children”. At the same time, both normative acts, in accordance with Art. 423 of the Labor Code of the Russian Federation are subject to application in the part that does not contradict the Labor Code of the Russian Federation.

Part-time work can be provided to a woman, including when she is on parental leave until the child reaches the age of 1.5 or 3 years (see, for example, paragraph 12 of the decision of the Plenum of the Supreme Court Russian Federation of December 25, 1990 No. 6 “On some issues arising from the application by the courts of legislation regulating the work of women”).

At the request of students, part-time work can be established on the basis of clause 12 of the Regulations on the procedure and conditions for voluntary work of students of general education and vocational schools in their free time, approved by the decision of the USSR State Labor Committee, the State Education of the USSR, the Secretariat of the All-Union Central Council of Trade Unions and the Secretariat of the Central Committee of the Komsomol dated 3 June 1988 No. 343/90-01-490/25-01/17-30/43/34-a.

When establishing a working regime with part-time work, the length of the working day (shift), as a rule, should not be less than 4 hours, and the working week - less than 20-24 hours. However, depending on the specific production conditions, other conditions for the duration of working hours may be determined.

In part-time work schedules, work can be provided both with and without breaks for rest and meals.

If the part-time working regime is established by agreement between the employee and the employer (administration of the organization), then in order to justify the reasons for such conditions, the employee may submit medical recommendations to the disabled, the conclusions of medical advisory commissions on the transfer of an employee who has had an illness to work with part-time work etc.

If the initiative to establish a part-time regime for certain categories of employees or individuals comes from the administration of the organization, then it must be taken into account that, in accordance with Art. 74 of the Labor Code of the Russian Federation, employees must be warned in writing about such measures two months before the introduction of part-time work.

If the employee does not agree to continue working in the new conditions, the employer is obliged to offer him in writing another job available in the organization that corresponds to his qualifications and state of health, and in the absence of such work - a vacant lower position or lower-paid work that the employee can perform taking into account his qualifications and state of health. At the same time, the employer is obliged to offer the employee all the vacancies that meet the specified requirements that he has in the given area. The employer is obliged to offer vacancies in other localities, if it is provided for by the collective agreement, agreements, labor contract. In the absence of an appropriate job or the employee's refusal of the proposed work, the employment contract concluded with him is terminated under paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation "in connection with the refusal of the employee to continue work in connection with a change in the terms of the employment contract determined by the parties."

The conditions for part-time work may be fixed by the terms of a written employment contract concluded between the employee and the employer.

It should be taken into account that persons employed on a part-time basis enjoy all the benefits, guarantees and compensations established by the current legislation.

In the generally established manner, these persons are provided, among other things, with annual paid holidays (Articles 114 and 116 of the Labor Code of the Russian Federation), as well as additional days off for caring for children with disabilities and people with disabilities from childhood until they reach the age of 18, provided for in Art. 262 of the Labor Code of the Russian Federation, which is enshrined in paragraph 10 of the clarifications of the Ministry of Labor of Russia and the FSS of the Russian Federation dated April 4, 2000 No. 3 / 02-18 / 05-2256 “On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) for the care of children with disabilities. These clarifications were approved by the Decree of the Ministry of Labor of Russia and the FSS of the Russian Federation dated April 4, 2000 No. 26/34).

At the same time, it must be taken into account that employees with irregular working hours, when they establish a part-time work regime, may lose the right to additional leave for irregular working hours, provided for in Art. 119 of the Labor Code of the Russian Federation. When a part-time working week regime is established, the right to additional leave may be retained for them.

For employees working part-time in industries, workshops, professions and positions with harmful working conditions, only the days in which they were actually employed in harmful working conditions for at least half of the working day established for employees of a given production, workshop, profession or position (Instruction on the procedure for applying the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day, approved by a resolution of the USSR State Labor Committee and Presidium of the All-Union Central Council of Trade Unions dated November 21, 1975 No. 273 / P-20).

The use of part-time work by organizations has its own characteristics when calculating average earnings and taking into account the number of employees when filling out forms of state statistical reporting.

The calculation of the average earnings for employees in respect of whom the part-time working regime is used is carried out in accordance with Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of April 11, 2003 No. 213.

Starting from October 6, 2006, the calculation of average earnings for the period of vacation granted and (or) payment of monetary compensation for unused vacation is based on the average daily earnings of an employee for the 12 calendar months preceding the month in which the vacation begins. At the same time, the collective agreement or other local regulatory act in force in the organization may provide for other periods for calculating the average wage, unless this worsens the position of employees.

The average daily earnings for vacation pay and compensation for unused vacations is calculated by dividing the amount of wages accrued in the billing period by 12 (number of calendar months of the billing period) and 29.4 (average monthly number of calendar days). If any of the months of the billing period has not been fully worked out, the calculation of average earnings should be carried out taking into account the provisions of clause 9 of the Regulations on the peculiarities of the procedure for calculating average wages using a coefficient for converting working days into calendar days equal to 1.4 (see example 4) .

For all other cases of calculating average earnings established by the Labor Code of the Russian Federation, when an employee is assigned part-time work (part-time work week, part-time work day), the average daily wage in accordance with clause 8 of the Regulations on the peculiarities of the procedure for calculating average wages is calculated by dividing the amount actually accrued wages for the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period (see example 5).

Example 4

The administration of the enterprise from February 1 of this year, in accordance with the established procedure, due to the difficult financial situation, introduced a part-time working week - 4 days a week.

In the billing period from October 1 last year to September 30 of the current year, which has been fully worked out, the employee was credited 156,000 rubles.

The amount of average earnings for a vacation will be 12,380 rubles. 95 kop. (156,000 rubles / 12 months of the billing period / 29.4 x 28 calendar days).

Example 5

Let's use the conditions of example 5 and assume that from October 16 to October 20 of the current year, the employee was on a business trip. For the specified period, according to the employee's work schedule, there are 4 working days.

In the billing period, the employee actually worked 182 working days, and the amount of wages taken into account was 165,200 rubles.

The amount of average earnings for the days of a business trip will be 3,630 rubles. 77 kop. (165,200 rubles / 182 days x 4 working days).

The procedure for accounting for employees performing their labor duties on a part-time basis when determining average headcount indicators is regulated in accordance with Rosstat Decree No. 50 dated November 3, 2004 “On Approval of the Procedure for Filling in and Submitting Unified Forms of Federal State Statistical Observation: No. P-1” Information on the production and shipment of goods and services", No. P-2 "Information on investments", No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number, wages and movement of employees", No. P -5 (m) "Basic information about the activities of the organization."

According to clause 87.3 of the Procedure approved by the said resolution of Rosstat, persons who worked part-time in accordance with an employment contract or transferred with the written consent of the employee to work part-time, when determining the average number of employees, are taken into account in proportion to hours worked.

The part-time work regime can also be applied under the conditions established by the Regulation on the procedure and conditions for the employment of women with children and working part-time, approved by the USSR State Labor Committee and the Secretariat of the All-Union Central Council of Trade Unions dated April 29, 1980 No. 111 / 8-51. In the context of the new Labor Code of the Russian Federation, the application of this Regulation is possible by virtue of the provisions of Art. 423 of the Labor Code of the Russian Federation, but only in the part that does not contradict the new Code.

Part-time work (part-time or part-time work week) can be established by agreement between the administration and a woman (other parent, guardian, custodian) with children, when hiring her, as well as between the administration and a working employee, if due to with the need to care for children, he cannot work full time.

In addition, women who are on leave to care for a child until the child reaches the age of one and a half years can work on a part-time basis.

Part-time work can be established by agreement of the parties without a time limit or for any period convenient for the employee - until the child reaches a certain age, for the period of the school year, etc.

In the order on hiring an employee or in the order on establishing a part-time working regime for a working employee, the period of work under this regime, working hours, work schedule during the working day or week, the need for vocational training or retraining and other conditions are indicated.

It should be borne in mind that the request of an employee when hiring him to establish a part-time work regime should not be a reason for refusing to conclude an employment contract with him.

The establishment of a part-time work regime will certainly entail remuneration in proportion to the time worked or depending on output.

The modes of work established when working with part-time work may include:

· reducing the duration of daily work (shift) by a certain number of working hours on all days of the working week;

Reducing the number of working days per week while maintaining the normal duration of daily work (shift);

Reducing the duration of daily work (shift) by a certain number of working hours while reducing the number of working days per week.

These modes of work may provide for the division of the duration of daily work into parts (for example, the delivery of morning and evening mail, the sale of newspapers and magazines, etc.).

As a rule, the duration of a working day (shift) is at least 4 hours, and a working week is at least 20–24 hours. Depending on the specific production conditions, other working hours may be established.

A break for rest and meals during part-time work is established, as a rule, in the case when the duration of work (shift) is more than 4 hours a day. The time of the beginning and end of the break is set by the administration of the organization in agreement and taking into account the wishes of the employee. At the same time, it should be taken into account that the break time is not included in working hours and is not subject to payment.

Breastfeeding mothers and women with children under the age of one and a half years, including those working part-time, in addition to a break for rest and meals in accordance with Art. 258 of the Labor Code of the Russian Federation, additional breaks should be provided for feeding the child (children) at least every three hours of continuous work lasting at least 30 minutes each. If there are two or more children under the age of one year, the duration of the break is set at least one hour.

At the request of a woman, breaks for feeding a child (children) can be added to a break for rest and food, or in a summarized form are transferred both to the beginning and to the end of the working day (work shift) with a corresponding reduction in it (her). Based on this, during the specified breaks, the period of daily work of the employee may be reduced.

Unlike breaks for rest and meals, breaks for feeding the child (children) are included in working hours and are payable in the amount of average earnings. In this case, the average earnings are calculated in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of the procedure for calculating the average wage, which was approved by Decree of the Government of the Russian Federation of April 11, 2003 No. 213.

As an option, the work of women and other employees with children can be organized on the terms of the Regulations on the procedure and conditions for the use of a sliding (flexible) work schedule for women with children, approved by the Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated June 6, 1984 No. 170 /10-101. Consideration of the provisions of this normative act is the subject of subsequent publications of the journal.

Particularly noteworthy from this Regulation is clause 11, according to which the involvement of women with children and working part-time, to work in excess of the working hours established by the employment contract, can be carried out on conditions of increased pay in accordance with the norms of labor legislation.

For example, if an employee is assigned a part-time working day of 4 hours, and she is involved in the performance of her labor duties in excess of the specified duration, then the working time worked in excess of 4 hours should be recognized as overtime with its increased payment in accordance with Art. 152 of the Labor Code of the Russian Federation.

For the first two hours, overtime work is paid at least one and a half times, for the following hours - at least twice. Specific amounts of payment for overtime work may be determined by a collective agreement or directly by an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

Accordingly, if an employee, in agreement with the administration, is involved in the performance of labor duties on the day that, according to the schedule of part-time work (in particular, part-time work week), falls on a non-working day for him, it is necessary to talk about payment for work on such a day as for work on the day off.

According to Art. 153 of the Labor Code of the Russian Federation, work on a day off is paid at least double the amount. The specific amount of increased pay is fixed in the collective agreement, other local regulatory act, or directly in the employment contract concluded with the employee.

At the request of an employee who worked on a day off, he may be given another day of rest.

At the same time, it should be taken into account that pregnant women are not allowed to work overtime at all, and women with children under the age of three are allowed to work overtime with their written consent and provided that such work is not prohibited to them for health reasons in accordance with with a medical report, and the employees themselves are informed in writing of their right to refuse overtime work.

Attracting women with children under the age of three to work on weekends and non-working holidays in accordance with Art. 113 of the Labor Code of the Russian Federation is also allowed only if such work is not prohibited by them for medical reasons. The employees themselves must be informed in writing of the right to refuse such work.

To engage in overtime work, as well as to perform labor duties on days off for an employee, days can be carried out only on the basis of the written consent of the employee.

Accountants often face the question: how is the salary calculated for an incompletely worked month. The calculation of wages for an incomplete month on the basis of the Labor Code of the Russian Federation is done based only on working days. If an employee has not fully worked for a month, his salary is calculated in proportion to the days worked in that month. The calculation of the number of days worked is made in the time sheet, which companies are required to maintain on the basis of Art. 91 of the Labor Code of the Russian Federation. Are calendar days taken into account when calculating earnings for an incompletely worked month? No, we only count business days.

If the month is not fully worked out, we calculate the salary calculation according to the formula:

Example 1

LLC "Kvarta" works according to the schedule of a five-day working week. An employee of Kamysheva I.K. works as a senior cashier with a salary of 20,000 rubles per month. In June 2014 Kamysheva I.K. wrote an application with a request to transfer her to part-time work from Monday to Thursday. The employee was transferred to another mode of work from July 1 on the basis of the order of the head with the corresponding execution of an additional agreement to the employment contract. Let's calculate the salary of Kamysheva I.K. for the incompletely worked month - July.

Working days in July 2014 - 23 days. The employee did not work on Fridays - July 4, 11, 18, 25. Those. total work done in July

23 - 4 = 19 business days.

Let's calculate Kamysheva's salary for July 2014.

20,000 / 23 days x 19 days = 16521.74 rubles

Consider other situations when an employee goes on vacation.

Example 2

The salary of an employee Koklyushkina I.N. in Avtoship LLC 25,000 rubles. The company's operating hours are five days a week. Let's calculate earnings for July 2014.

July has 23 working days. In July, the employee worked from the 15th to the 31st - 13 working days. That is, in addition to vacation pay, the employee is entitled to a salary in the amount

25 000 rub. / 23 days x 13 days = 14130.43 rubles

Option 2

Koklyushkina I.N. was on vacation from January 9 to February 2, 2014 inclusive. Since holidays fell from January 1 to January 8, they are not paid, so the employee will receive only vacation pay for January. If an employee works all the days of February in full, then she will receive a full salary, regardless of the fact that she did not work on the 1st and 2nd.

Similarly, it calculates earnings for workers who have just got a job or quit.

Example 3

Worker Kirilenko S.I. got a job from 28 July. Let's calculate her salary if her salary is 18,000 rubles. In July - 23 working days.

Salary Kirilenko S.I. for hours worked in July.

18000/23*4 = 3130, 43 rubles

Calculation of earnings for part-time work.

Example 4
Employee Ivashova K.O. works on a five day work week. She works as a packer with a salary of 20,000 rubles. In July 2014, she wrote a statement asking her to reduce her working day by 1 hour for family reasons.

Since August 2014, Ivashova K.O. was established a part-time work regime, for which an order was issued and an additional agreement was drawn up to the employment contract.

We will calculate the salary of Ivashova K.O. for an incomplete month - August.

In August 2014 21 working days, 168 hours. Ivashova K.O worked 1 hour less every day, i.е. in August she worked 168 - 21 = 147 hours.

Calculate the salary of Ivashova K.O. for August:
20 000 rub. : 168 h x 147 h = 17500 rub.

If the salary for an incomplete month is less than the minimum wage

As practice shows, very often situations arise when an employee has not fully worked out a month, and the amount of wages turned out to be lower than the minimum wage (5554 rubles at the moment) or the regional minimum. Or the employee was not paid at all. In this case, there is no need to pay the minimum wage to the employee. There is simply no reason for this. Since Article 133 of the Labor Code of the Russian Federation determines that it is impossible to calculate wages below the minimum wage for employees who have fully worked out the norm of working hours, i.e. those who worked a full month. If the employee has not fully worked for a month, his earnings may be lower than the minimum wage. There are no violations in this, the main thing is that the monthly salary with a fully worked month should not be lower than the minimum wage or the regional minimum.

Example 5
Employee Komereva I.L. got a job on July 30, 2014. In July - 23 working days. The salary of the employee is 30,000 rubles. Let's calculate the earnings of Komereva I.L. in July.

30 000 rub. : 23 days x 2 days = 2608.70 rubles

This amount is below 5554 rubles. But she does not need to pay extra to the minimum.

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In accounting practice, situations are not uncommon when it is necessary to calculate salaries for an incomplete month. These are cases when a specialist quits, was not registered on the 1st, when he took rest days at his own expense, was sick, agreed on a reduced schedule with his superiors. In order to avoid errors in calculations and avoid conflicts with personnel, you need to choose the right formula, taking into account the remuneration system in force at the enterprise.

The most common system for calculating labor remuneration in Russia is the tariff system. Its essence lies in the fact that the employee is set a rate or salary for a certain amount of time worked. In the first case, local acts and the employment contract stipulate the cost of one hour (shift, week or other period of time), in the second - one month.

To determine the amount of remuneration for an incomplete period, you need to take two indicators:

• time actually worked by the specialist;
• salary (rate).

To determine the first value, the accountant needs to look at the time sheet. The working days of "salaries" are marked in the document with the letter "I", for those who are assigned a rate, the number of hours worked is put down in each date of their release.

If the specialist is employed on a salary, the calculation is made according to the formula:

Salary \u003d O / NH * NFD, where:

O - the amount of salary indicated in the employment contract;

BH - the number of working days in a month indicated in the production calendar;

NFD - the number of days actually worked by a specialist.

According to this formula, a “base” figure is obtained, to which the employer adds the bonuses due to the employee, bonuses, allowances and social benefits.

Example 1

Petrov B.Yu. got a job as an economist at Romashka LLC on March 12, 2018. According to the employment contract, he is entitled to a salary of 50,000 rubles, incentive payments and allowances are not provided. How to make a salary calculation for an incomplete month with a salary?

Let's take a look at the production calendar for 2018. It states that the number of working days in March is 20. Having settled down on March 12, the specialist actually worked for 15 days. Substitute these values ​​into the formula and find the amount of remuneration due:

Salary \u003d 50,000/20 * 15 \u003d 37,500 rubles.

How to make a calculation if a specialist is employed at an hourly wage rate? The formula will be simpler:

Salary \u003d FC * C + PD * D, where

FC - the number of hours actually worked by hired specialists;

C - the hourly rate indicated in the employment contract;

PD * D - additional remuneration for holidays when the employee was not involved in work. The value of "PD", i.e. the cost of the day of absence is prescribed in the local acts of the enterprise. This parameter is determined by the company taking into account its own financial capabilities, there are no legislative restrictions. D is the number of holidays when the employee was not on shift.

Example 2

Locksmith Ivanov A.Yu. got a job at the enterprise on March 12, 2018, he was given an hourly rate of 200 rubles. in an hour. Until the end of the month, the specialist worked 30 hours. How to determine the amount of monetary reward?

Let's look at the production calendar: there are no holidays from March 12 to March 31, which means that the indicator PD * D does not need to be calculated. Substitute the original values ​​into the formula:

Salary \u003d 200 * 30 \u003d 6,000 rubles.

A similar calculation procedure will be used for workers who have a fixed rate per shift. It will be necessary to multiply its value by the number of shifts actually worked in the month.

If the first days of the month were holidays

In practice, it often happens that a hired specialist does not go to work on the 1st of the month, because the first days were public holidays, indicated in the production calendar as non-working dates.

This situation is typical for January and May. How to make calculations if an employee who left from the first working day, then did not miss a single shift and worked as much as his colleagues? In this case, the specialist will receive the full salary indicated in the employment contract.

Example 3

Sidorova A.G. got a job at Luch LLC as an accountant from January 2018 with a salary of 45,000 rubles. She went to work on 09.01 because the previous days of the month were public holidays. The employee did not take time off at her own expense and was not absent due to illness. What is her salary?

The accounting department of the enterprise is obliged to charge Sidorova a full salary - 45,000 rubles, because she worked all the working days of the period.

Important! If a specialist employed by the company earlier writes an application from 09.01 to the end of January, he will not receive a salary. This is explained by the following: the dates from 01.01 to 08.01 were public holidays, and then he did not work a single day.

Calculation of wages for an incomplete month with a piecework system

The piece-rate system means that the staff receives money not for the hours spent on the service, but for the number of units of output. This approach is applicable in areas where it is possible to clearly track the material result of a specialist’s activities and set a monthly (daily) output rate for him: in production, in agriculture, in construction, etc.

If the company has a piece-rate system, it does not matter to the accountant how many days (hours) the employee worked, only the number of units of production that he produced affects wages. Based on this, a monetary reward is calculated.

Example 4

Maltsev A.A. works at an enterprise with a piecework wage system and manufactures 10 products per day, the cost of each is set at 200 rubles. In February 2018, he took five days off at his own expense due to illness. How to determine the amount of monthly remuneration?

According to the production calendar, February 2018 has 19 working days. Maltsev worked from them:

Let's calculate the due remuneration:

Salary \u003d 14 * 10 * 200 \u003d 28,000 rubles.

Let's change the conditions of the problem, imagining that Maltsev strained himself during the last five days of labor and produced not 10, but 11 products a day. The calculations will be more difficult:

Salary \u003d 9 * 10 * 200 + 5 * 11 * 200 \u003d 29,000 rubles.

If Maltsev is entitled to bonuses and allowances, they must be added to the calculated number.

Salary for an incomplete month with a commission system

The commission system is tariff-free. It involves the calculation of wages based on the revenue that the work of a specialist brought to the employing company. For example, the total sales of a particular manager amounted to 300 thousand rubles, and according to the terms of the employment contract, he is entitled to 10% of this figure.

If the company has a "clean" commission system, it does not matter when the specialist was present at work and when he was absent. The main thing is to achieve a certain level of utility, and then the monetary reward will remain at a stable level.

In practice, companies often combine a commission system with a time-based one. How it works? An employee receives two types of remuneration:

• salary for hours worked;
• the bonus part, calculated as a percentage of the earnings made by the employee.

With this approach, the salary of a specialist should be calculated as follows:

1. Determine the salary in proportion to the number of days worked, as in the time system.
2. Calculate the bonus based on the income brought by the employee.

The two values ​​obtained are added up and the amount of monetary reward for an incomplete month is formed.

If the specialist is employed in conditions of reduced and part-time work

The Labor Code of the Russian Federation states that the working week in the Russian Federation cannot exceed 40 hours. The current legislation stipulates situations when the employing company is obliged to reduce its duration without losing the salary of a specialist.

Similar situations are listed in Art. 92 of the Labor Code of the Russian Federation. The working week is reduced for:

• underage employees;
• employees of hazardous and hazardous industries;
• disabled people of 1-2 groups;
• other categories of specialists named in the federal legislation.

The wages of employees with a reduced day under the Labor Code of the Russian Federation remain equal to the income of their colleagues who worked full time (i.e., the “standard” 40 hours a week).

The opposite situation is an incomplete day. The company and the employee agree that the weekly working hours are reduced, for which the specialist's salary is proportionally reduced. For example, if you are employed at ½ rate, it will be 50% of the possible income for a 40-hour week.

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Working hours are regulated by the Russian Labor Code. Part-time work is characterized in article 93 as a reduction in working hours, paid in proportion to the number of hours worked, shifts. Part-time work is provided in the application form.

Transition to part-time work

With a request to switch to work on a shortened schedule, each employee has the right to contact the employer. Mandatory approval is possible if the employee belongs to the privileged category of persons. The employer has the right to prohibit everyone else from working under a shortened regime if it is unprofitable for him

The employer is obliged to accept the application and agree (or refuse) the work schedule for the reduced version.

• future mothers;
• parent, guardian, guardian of a child under 14 years of age and a disabled child under 18 years of age;
• a person caring for a sick family member, the condition of the disease is confirmed by a medical report.

The beneficiary can work on a shortened schedule for as long as necessary in connection with the circumstances that have arisen. The daily routine is adjusted taking into account the needs of the employee and production features.

The earnings of a part-time worker will be less. Accrual is carried out taking into account the hours worked (produced for the change of products).

A shortened schedule can be set both for an unlimited time and for a strictly defined period. Conditions are reflected in the employment contract.

A shortened worker is granted annual leave of at least 28 days. Work experience is not sequestered. The procedure for establishing part-time work is regulated by Article 93 of the Labor Code of the Russian Federation “Part-time work”.

What is a part-time job

Additional Information

Part-time work is a form of employment in which the duration of the worker's working hours is less than that defined by law. By agreement between the applicant and the employer when applying for a job, and also subsequently, a shortened day may be fixed (Article 93 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not provide a decoding of the concept of "part-time work". But the Convention of the International Labor Organization (24.06.1994) No. 175 designates this term as working time, the duration of which is less than the normal length of the working day. It is important to know that this document has not been ratified by Russia. But commitments were made to consider its provisions for approval by Russian trade unions and employers' associations.

The employee must apply for a job or go to work on a part-time schedule. In this case, he has the right to choose any suitable option:

• part-time: 4, 5 or 6 hours, not 8.
• part-time work, such as working eight hours a day but three days a week instead of five;
• short day and week mode: work 6 hours a day, three days a week instead of five.

In addition to the groups of persons listed in the article of the Code who are entitled in accordance with the Labor Code of the Russian Federation to part-time work, those on parental leave and postgraduate students studying in absentia can work part-time.

Persons who do not belong to any of the privileged categories are also allowed a shortened work schedule.

How does part-time work affect wages and vacations?

By switching to shorter hours of work, the employee loses earnings. According to Art. 93 of the Labor Code of the Russian Federation, remuneration in such cases is made on the basis of the time actually worked or the volume of products produced.

The number of days of annual leave is not affected by the partial work schedule. Vacation pay is calculated according to the general rule based on the average daily earnings.

By multiplying the number of days of rest by the average salary per day, the amount of vacation pay is calculated. To calculate the average daily earnings, an annual period and only labor payments are taken. Disability allowance, various social supplements are not taken into account.

Working in the mode of a reduced working day, the employee enjoys the same labor rights as other employees. There should be no infringement of the rights and guarantees of such an employee. But you need to understand that wages, and therefore all payments (sick leave, vacation pay, BIR allowance), calculated on average daily earnings, will be less.

Can an employer force you to work part-time?

Fixed by labor legislation, the usual norm of working time is 40 hours a week when working 8 hours with two days off. Working time is the time allotted to the employee to fulfill the labor norm, plan, task. When normal hours of work are shortened, wages are also reduced.

Curious facts

Do not confuse part-time work with a reduced one, which is mentioned in Article 93 of the Labor Code and which is established for certain categories of persons. For example, for citizens under 16 years of age, disabled people, students, workers employed in hazardous areas of production, etc. For such workers, reduced working hours are considered the full norm. Detailed information regarding the rights of workers or working conditions is presented in the Labor Code with comments. If necessary, you can contact him.

Such a schedule does not cause any complaints in cases of voluntary transition. Problems can arise when part-time work is introduced at the initiative of the employer, and such a schedule is most often unprofitable for the employee.

By law, the employer has the right to introduce a part-time work week for up to 6 months. If the employee does not agree with such a change in the labor schedule (in this case, he loses pay), the employee is dismissed under Part 2 of Art. 81 of the Labor Code of the Russian Federation. In this case, the dismissed person is compensated.

How to get a part-time job

Before registering an employee for a part-time job, if such an application is received, the employer must establish whether the applicant belongs to the preferential category of workers or not.

If the employee does not belong to the privileged category, you should:

1. Determine the amount of work available, anticipated production tasks and other factors to decide whether the applicant's request can be met. If the nature of the work allows, the employer has the right to grant permission.
2. If an employee is just getting a job, the employment contract indicates in what mode he (at 1/2, at 3/4 of the rate, etc.) will work and what amount of remuneration he will be set for this.
3. If an already working employee requests a change in the operating mode, information on the transition to a new mode of operation is entered in a separate document, by agreement of the parties. It is mandatory to indicate the amount of the full salary for this position and the amount of payment when working part-time, quarter-rate, etc. If necessary, the period for which an additional agreement for part-time work is concluded. The sample for drawing up an additional agreement is not regulated by the Labor Code of the Russian Federation. The agreement is drawn up in any form, but must be in writing (Article 72 of the Labor Code of the Russian Federation).

Accordingly, the accrual of salaries, taxes, disability benefits will be carried out in proportion to the established rate.

If the employee belongs to one of the categories specified in Art. 93 of the Labor Code of the Russian Federation, the head is obliged to provide the required work schedule unconditionally.

Further registration for work takes place in the usual manner.

It must be remembered that a part-time worker is subject to all labor rights and guarantees provided for by law: payment for sick leave, regular leave, etc.

Quite often, the employee himself is the initiator of changing the work schedule. But sometimes it happens that for a number of reasons the previous clauses of the employment contract cannot be saved. Then they can be changed at the discretion of the manager.

In this case, the organization must inform its employees in advance about the impending changes and the reasons that led to this. The employer informs the employees that they will be transferred to part-time work (Labor Code of the Russian Federation, Art. 74) no later than two months in advance.

Compensation to the employee of income lost due to the fault of the employer

The Labor Code obliges the employer to compensate the employee for the loss of income if there are such cases as:

• illegal dismissal, suspension from work, transfer to another place;
• failure to comply with the decisions of the court or the labor inspectorate, which restored the violated rights of the employee;
• non-issuance of labor on time or making an incorrect entry in it about the reasons for dismissal.

In these cases, the employer is obliged to compensate the employee for lost wages.

Part-time work is described in the video

First pension for part of the month

How is the first pension calculated for an incomplete month, if it is assigned, for example, from the 10th day. The amount of the pension is calculated according to the formula:

A \u003d B x (N - 10): N, where

A - the amount of the pension for an incomplete month
B - the amount of the pension
N is the number of days of the month, 30 or 31.

In such cases, employees of the territorial FIU determine the payment in proportion to the days of accrual. Consequently, only part of the pension is due for an incomplete month.

To get a lawyer's comment - ask questions below

One of the types of working time provided for in the Labor Code is part-time work, when an employee does not work out the norm established for him. Moreover, in some cases, the employee himself may ask to establish part-time work for him, and in others, the employer may make the appropriate decision. The registration procedure also depends on who is the initiator of the introduction of such a mode of operation. In the article, we will consider when and how partial time can be set and what the employer should pay attention to when he is the initiator of this change.

By virtue of Art. 91 of the Labor Code of the Russian Federation, working time is the time during which an employee, according to the internal labor regulations and the terms of an employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code, other federal laws and other regulatory legal acts of the Russian Federation, relate to to working time.

Normal working hours may not exceed 40 hours per week. And for certain categories of employees, reduced working hours are established.

Part-time work is one of the types of working hours. The definition of this concept in the Labor Code is not given, but in Part 1 of its Art. 93 states that, by agreement between the employee and the employer, both when hiring and subsequently, a part-time working day (shift) or a part-time working week can be established.

At the same time, from the very name of the term it follows that the duration of working time under this regime is less than the norm provided for the employee. That is, less than or 40 hours a week, or 8 hours a day, and for employees who have a reduced duration, respectively, less than the norm provided for them.

Part-time work can be in the form of:

• part-time work (for example, not 8, but 6 hours);
• part-time working week (for example, working 8 hours a day, 2 days a week instead of 5);
• mixed mode (for example, working 5 hours a day instead of 8 and 3 days a week instead of 5).

Who can be assigned part-time work?

According to the norms of the Labor Code, part-time work is established:

1. Any employee with the consent of the employer.
2. Employees of certain categories on the basis of their application.
3. Employees of the organization at the initiative of the employer in case of a threat of mass dismissal.

Let's figure it out in order.

Part-time work with the consent of the employer.

So, as follows from part 1 of Art. 93 of the Labor Code of the Russian Federation, part-time work can be established by agreement between the employee and the employer. The initiator, as a rule, in this case is the employee.

The employee applies to the employer with a request for the establishment of part-time work. The application should indicate the reason for changing the working hours (illness of a relative or the need for an employee to undergo a course of treatment, etc.), the period of work in such a mode, the form of part-time work (part-time work (shift) or part-time work week), as well as the number of hours by which the working day is reduced. The employee may attach copies of documents confirming the need for such a regime for him. To install it to the employee or not - the employer decides.

In case of a positive decision, an additional agreement is concluded with the employee to the employment contract, on the basis of which an order is issued to change the working hours for the employee to part-time work.

Part-time work for certain categories of workers.

• pregnant woman;
• one of the parents (guardian, trustee) who has a child under the age of 14 (a disabled child under the age of 18);
• persons caring for a sick family member in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation.

In addition, by virtue of Art. 256 of the Labor Code of the Russian Federation, at the request of a woman, while on parental leave, she can work part-time or at home while retaining the right to receive state social insurance benefits.

A similar right may be exercised by the child's father, grandmother, grandfather, other relatives or guardian who actually care for the child.

The part-time work regime is introduced by the employer on the basis of the employee's application. Employees of these categories are not required to provide additional documents. The exception is persons caring for a sick family member. They must attach to the application a medical report issued in the manner approved by the Order of the Ministry of Health and Social Development of the Russian Federation dated May 2, 2012 No. 441n “On Approval of the Procedure for Issuing Certificates and Medical Reports by Medical Organizations”. However, if the employees did not provide the employer with documents confirming pregnancy or the presence of a child under the age of 14 (a disabled child under 18) before submitting the application, they will have to be submitted along with the application.

Here is a sample application.

Director of OAO Stroymarket

V. M. Korotkov

from accountant I. V. Moreva

Statement

I ask you to establish a part-time job for me during my pregnancy - to reduce the working day by three hours from 12/14/2015 until I go on maternity leave.

I am enclosing the certificate of MBUZ "Women's Consultation No. 3" dated 10.12.2015.

08.12.2015, Moreva

The employer also concludes an additional agreement with employees who have written applications on changing the working hours.

Supplementary agreement

to the employment contract dated October 13, 2014 No. 15 / b

Moscow city

Stroymarket Open Joint Stock Company (Stroymarket OJSC) represented by director V. M. Korotkov, acting on the basis of the Charter, hereinafter referred to as the Employer, on the one hand, and accountant Irina Vladimirovna Moreva, hereinafter referred to as the Employee, on the other hand, have agreed as follows:

1. Paragraph 2.2 of the labor contract dated 10/13/2014 No.  15 / b shall be stated as follows: “The employee is set to work part-time:

• working week - five days, from Monday to Friday inclusive, with two days off (Saturday, Sunday);
• duration of daily work - 5 hours, from 09.00 to 15.00;
• break for rest and meals - 1 hour from 12.00 to 13.00.

2. Clause 4.1 shall be amended as follows: “Remuneration is made in proportion to the hours worked, based on a salary of 35,000 rubles. per month".

3. This agreement is valid from 12/14/2015 until the Employee goes on maternity leave.

4. This supplementary agreement is an integral part of the employment contract dated 10/13/2014 No.  15/b, drawn up and signed in two copies of equal legal force, one of which is kept by the Employer, the other is transferred to the Employee.

Employee: Employer:

Moreva/Moreva I.V./ Korotkov/ Korotkov V. M. /

A copy of the additional agreement has been received. Moreva, 12/10/2015

For employees listed in Art. 93 of the Labor Code of the Russian Federation, the condition for the duration of part-time work is established by agreement with the employer. But if an employee who is on parental leave expressed a desire to fulfill his duties in a part-time mode, the employer must accept its conditions, since Art. 256 of the Labor Code of the Russian Federation protects the rights of persons with family responsibilities, combining the care of young children with work, which is a source of income for them.

So, O.E., while on parental leave, applied to the employer with a statement on the establishment of part-time work lasting 39 hours a week. However, the employer issued an order and an additional agreement, which indicated the duration of part-time work 1 hour per day, from 8.00 to 9.00, and 5 hours per week.

As a result of the trial on the claim of O.E., the court found that the actions of the employer to establish such a regime in the absence of the consent of the employee are contrary to labor legislation and violate the rights of an employee who is on parental leave. At the same time, the court referred to the Regulations in force today on the procedure and conditions for the employment of women with children and working part-time, approved by the Decree of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated April 29, 1980 No. 111 / 8-51 (hereinafter - the Regulation).

In accordance with paragraph 4 of the Regulation, part-time work can be established by agreement of the parties both without a time limit, and for any period convenient for the employee - for example, until the child reaches a certain age. The provision is aimed at providing women with favorable conditions for combining the functions of motherhood with their professional activities and participation in public life (clause 1).

Paragraph 7 of the Regulations states that the regimes of work and rest for women with children and working part-time are established by the administration, taking into account the wishes of the woman. In paragraph 8 - that the modes of work when working with part-time work may include, among other things, a reduction in the duration of daily work (shift) by a certain number of working hours on all days of the working week. When establishing modes of work with part-time work provided for in this paragraph, the duration of the working day (shift), as a rule, should not be less than 4 hours and the working week - less than 20-24 hours, respectively, with a 5- and 6-day week. Depending on the specific working conditions, other working hours may be established.

Based on the foregoing, an employee who is on parental leave and has begun to perform duties on a part-time basis has the right to choose a convenient working time in a shift, and the employer must take into account his wishes and establish a part-time work regime of at least 4 hours and a working week of at least 20-24 hours, respectively, with a 5- and 6-day week (Appeal ruling of the Supreme Court of the Republic of Komi dated 10/22/2015 in case No. 33‑5580/2015).

Conditions for the introduction of part-time work by the employer.

By virtue of Art. 74 of the Labor Code of the Russian Federation, in the case when, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, etc.), the terms of the employment contract determined by the parties cannot be saved, they can be changed at the initiative of the employer , with the exception of changes in the labor function of the employee.

When these reasons may lead to mass layoffs of employees, the employer, in order to save jobs, has the right to introduce a part-time (shift) and (or) part-time working week for up to 6 months. In order for the establishment of part-time work on this basis to be recognized as legal, the employer must comply with 2 basic conditions:

1. The presence of changes in organizational or technological working conditions in the organization. In accordance with paragraph 21 of the Decree of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”, the employer must have evidence that the change in the terms of the employment contract determined by the parties was the result of changes in organizational or technological working conditions. Otherwise, a change in the terms of the employment contract determined by the parties cannot be recognized as legal.

Quite often, employers indicate the difficult financial situation of the organization as the reason for changes in working conditions. But this reason cannot be called valid, unless it served as the basis for organizational or technological changes.

2. The presence of a threat of mass dismissal of workers. By virtue of Art. 82 of the Labor Code of the Russian Federation, the criteria for mass layoffs are determined in industry and (or) territorial agreements.

For example, the Sectoral Tariff Agreement in the housing and communal services of the Russian Federation for 2014-2016 establishes that the criterion for mass layoffs in the event of a reduction in the number or staff of employees is the dismissal of more than 10% of the organization's employees at a time.

If sectoral agreements do not apply to the organization, one should be guided by the Decree of the Government of the Russian Federation dated 05.02.1993 No. 99 “On the organization of work to promote employment in conditions of mass dismissal”.

According to Decree No. 99, the criterion for mass layoffs is:

1. Reducing the number or staff of employees of the enterprise in the amount of:

• 50 or more people within 30 calendar days;
• 200 or more people within 60 calendar days;
• 500 or more people within 90 calendar days.

2. Dismissal of employees in the amount of 1% of the total number of employees due to the liquidation of enterprises or reduction in the number or staff within 30 calendar days in regions with a total number of employees less than 5,000 people.

Thus, only if these two conditions are present, the employer can proceed with the procedure for changing the working hours of employees to part-time.

Procedure for the introduction of part-time work.

First of all, the employer must issue an order justifying changes in organizational or technological working conditions as a basis for introducing such a regime. After that, an order is already issued to change the terms of employment contracts with employees, in particular, the introduction of part-time work. The order should state the reasons for establishing such a regime, the form and duration of working hours and the period for which the corresponding regime is introduced.

Keep in mind: if there is a trade union in the organization, then when introducing part-time work, its opinion must be taken into account - send a copy of the order to the elected body of the primary trade union organization. Accounting for opinions is carried out in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation.

Also note that according to part 8 of Art. 74 of the Labor Code of the Russian Federation, changes in the terms of the employment contract determined by the parties, in particular the introduction of part-time work, should not worsen the position of the employee in comparison with the established collective agreement, agreements.

According to part 2 of Art. 74, the employer is obliged to notify the employee in writing about the upcoming changes in the working hours and the reasons that necessitated such changes. Notifications must be sent no later than 2 months before changes are made.

Within 3 working days after the decision on the introduction of part-time work, the employer is obliged to notify the employment service authorities in writing (Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment in the Russian Federation”).

The form for notifying the employment service is not approved, so the employer can send it in any form, indicating the number of employees who are assigned part-time work, the period for which it is introduced, and the reasons for the need for changes. But first, check - perhaps the form of such notifications is determined by the regional employment centers.

So, if the employee agrees to work in the new conditions - part-time, an additional agreement is concluded to the employment contract.

If the employee refuses to continue working under such conditions, the employment contract with him is terminated under paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation after the expiration of the warning period for the introduction of part-time work, that is, according to the rules for reducing the staff or number of employees of the organization. According to Art. 74 of the Labor Code of the Russian Federation, the employee must be provided with all the guarantees and compensations provided for persons dismissed due to a reduction in staff or the number of employees.

This is where the difficulty arises. Is it necessary to notify employees again 2 months in advance, but about a reduction in the number or staff? A total of 4 months...

Since there are no special comments on this issue, we recommend that, along with warning employees 2 months in advance about the introduction of part-time work, they also warn about the possibility of dismissal after 2 months under paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation in case of refusal to continue work in the new conditions.

If the employer has established a part-time mode for a certain period, then you no longer need to take any actions, draw up documents, the named mode will end automatically. But if the employer decides to cancel it before the deadline, the opinion of the trade union will again have to be taken into account. In addition, it will be necessary to issue an order to abolish part-time work and conclude new additional agreements with employees.

Payment for part-time work.

In accordance with Art. 93 of the Labor Code of the Russian Federation when working on a part-time basis, remuneration is made in proportion to the hours worked or depending on the amount of work performed. When calculating wages, one should take into account the procedure for calculating the norm of working time for certain calendar periods of time (month, quarter, year), depending on the established working time per week, approved by Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n.

At the same time, according to the Letter of Rostrud dated 08.06.2007 No. 1619‑6, the amount of wages when establishing a part-time work regime should be reduced regardless of the wage system (official salary, tariff rate).

In conditions of part-time employment, the correct accounting of actually worked working hours according to the adjusted work schedule is of particular importance.

Work outside the part-time period established for an employee is paid as overtime (Articles 99, 152 of the Labor Code of the Russian Federation), which is confirmed by the Letter of Rostrud dated 01.03.2007 No. 474-6-0.

Speaking about payment for part-time work, we recommend that when an employer introduces such a regime in accordance with Art. 74 of the Labor Code of the Russian Federation, in notifications sent to employees, also indicate that under the new working hours, the condition on remuneration is subject to change accordingly.

Thus, the appellate instance of the Moscow City Court (Appeal ruling dated November 26, 2014 No. 33-37022 / 2014) found it illegal for an employer to establish a part-time regime for an employee in connection with organizational changes in working conditions. One of the reasons for the recognition of the changes as illegal was the violation of the provisions of Art. 57 of the Labor Code of the Russian Federation, according to which remuneration, as well as working hours, is an essential condition of the employment contract, but the employee was not notified about the change in the amount of earnings.

Summarizing all of the above, we can conclude that changing the regime to part-time work does not cause any particular difficulties, with the exception of the case when the employer becomes the initiator of the change. But with the difficulties of applying Art. 74 of the Labor Code of the Russian Federation, the employer is faced with a change in any terms of the employment contract determined by the parties. And, in principle, the employer has an option to offer employees to switch to part-time work by agreement of the parties (Article 72 of the Labor Code of the Russian Federation) - except, of course, the situation when the changes threaten a massive layoff of employees, since then questions may arise from regulatory authorities.

We also remind you that there are categories of employees for whom the employer is obliged to establish part-time work, and in some cases is obliged to agree to the working conditions proposed by them.

Approved by the Ministry of Regional Development of the Russian Federation, the All-Russian Industry Association of Employers "Union of Communal Enterprises", the All-Russian Trade Union of Essential Workers on 09.09.2013 (as amended on 08.01.2015).

Human resources department of a commercial organization, No. 1, 2016