Often includes night work. For an employee, such work carries an increased burden, therefore, the payment for it should be higher. Employees often worry about pay when shifting, in particular when they are busy at night.

Let's consider how the laws of the Russian Federation relate to this issue, how accounting is carried out when working after hours, how to calculate payment, and we will show this with a specific example.

The law allows you to work at night

Despite the fact that most organizations work during the daytime, the specifics certain types labor provides for night (and sometimes round-the-clock) functioning. Just for such enterprises, there is a shift work regime, according to which part of the shift or the entire shift falls on the hours usually intended for sleep and rest.

The regulation of the organization and payment of such work is prescribed in Art. 96 and 154 of the Labor Code of the Russian Federation.

What shifts are considered night shifts

The law proclaims night hours of work from 10 pm (10 pm) to 6 am.

A shift will be considered a night shift if at least half of it is labor during the specified time period. The night rate will be paid only for the hours that make up this period, the rest will be rewarded as is customary for day shifts. The definition of "night shift" in this case is significant for deciding whether or not to attract a certain category of employees.

ATTENTION! According to Art. 96 of the Labor Code of the Russian Federation, the night shift should be 1 hour shorter than the corresponding day shift.

The night shift is not reduced by an hour in some special cases, namely:

• the employee was specially accepted for night work, and this is reflected in the employment contract;
• the employee has a reduced schedule;
• compiled according to the scheme 6:1;
• when the shift cannot be reduced due to the nature of production.

Documents for the payment of night work

The enterprise must necessarily regulate the conditions for organizing and calculating remuneration for work after hours. This should be done in the following local acts:

• in the regulation on wages (general or issued specifically for night hours);
• in collective agreement(requires opinion trade union body)
• in an employment contract with a single employee;
• in the order to attract an employee to work at the specified hours (if this is done one-time or an employee from a special contingent is involved).

IMPORTANT! The order is necessary only in special cases, with a constant schedule with night shifts, it is enough to fix the payment procedure in the Regulations.

Special contingent of personnel

Certain categories of employees do not have the right to work on night shifts, without taking into account their opinion on this matter. Another list defines the circle of workers who can be involved in night work if they express their consent.

It is forbidden to work at night:

• women who are expecting additions;
• minor workers, except for special categories provided for by the Labor Code of the Russian Federation and individual federal laws, for example, those employed in performances or other events.

You can work at night with written consent:

• mothers of young children (up to 3 years);
• disabled persons of any group;
• employees in whose care there are disabled people;
• workers caring for unhealthy family members (according to the conclusion of physicians);
• single parents with children under 5;
• guardians of children under 5 years of age.

NOTE! An employee belonging to this category must be warned in writing that he has the right to refuse to work at night, and in turn, endorse his consent.

Factors that determine the amount of pay for night shifts

The law establishes higher than daytime pay for each night hour worked. The amount of this increase depends on several important nuances:

• the minimum wage for night work established by the state;
• figures fixed in the relevant local act (usually the surcharge is a percentage of the daily salary or tariff);
• the number of night hours during which the employee was busy.

Surcharge amount for each night hour of work, it cannot be less than a fifth of the usual daily salary (Article 154 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of July 22, 2008 No. 554).

NOTE! shift schedule or regular schedule accepted in the organization, night hours are paid according to the same principle - with a surcharge.

Night on a business trip

If an employee has to be busy at night while on a business trip, this does not change the obligation of the additional payment. The only difference is that the employer is not obliged to pay extra for the night hours spent on the way to the place of business trip, although he can do this on his own initiative and desire.

What if the night is overtime?

It is one thing when night hours are provided for by the work schedule, and a slightly different situation is when they are worked out in excess of the norm, even with a shift schedule. How to pay in such cases?

Both the overnight surcharge and the overtime factor must be applied, which is 1.5 for the first two hours of processing and 2 for thereafter.

Examples of payroll calculations at night

Example 1. Payment for night hours with a fixed salary

Officer Polivanov K.I. with a salary of 25 thousand rubles. per month Works in shift mode 5 days a week (from Monday to Friday). His evening shift is from 20:00 to 04:00. According to the schedule, he has 10 such shifts per month. A local act of the enterprise establishes a 20% share of the additional payment for work after hours. Let's calculate the amount of the surcharge.

For the accounting month Polivanov K.I. fully completed the hourly rate corresponding to production calendar(170 hours). At night, each shift falls on 6 hours (from 22:00 to 04:00), for a month it will be 6 x 10 = 60 hours. We need to find the average hourly tariff rate: 25,000 / 170 = 147 rubles. Let's calculate the amount of the night surcharge for each hour: 147 x 0.2 = 29.4 rubles. For 60 non-working hours, you will need to pay extra to the salary 60 x 29.4 = 1764 rubles.

Example 2. Paying night hours to an hourly worker when working overtime

The production calendar for the accounting month provides for 172 hours worked, and the employee Belchenko L.A. worked 176. At the same time, Belchenko has a shift work schedule with an hourly salary of 100 rubles. per hour, at which 3 hours fall every shift at night. In the accounting month, Belchenko had 12 shifts. The "night" coefficient adopted by the company is standard - 20%. We will calculate the fee.

Let's find the number of night hours for a given month: multiply the number of shifts by the amount of after-hours - 12 x 3 = 36 hours.

Let's find how much time is processed in excess of the norm: 176 - 172 \u003d 4 hours.

For night hours of work, a surcharge of 36 x 100 x 0.2 = 720 rubles is provided.

For overtime: for the first two hours in one and a half times 100 x 1.5 x 2 = 300 rubles; for the remaining two hours 100 x 2 x 2 = 400 rubles. Total 300 + 400 = 700 rubles.

In addition to the usual daily earnings, Belchenko L.A. should receive 720 + 700 = 1420 rubles. surcharges.

Night time is from 22:00 to 06:00. The duration of work (shift) at night is reduced by one hour without subsequent working off. The duration of work (shift) at night is not reduced for employees who have a reduced working time, as well as for employees hired specifically for work at night, unless otherwise provided by the collective agreement. The duration of work at night is equalized with the duration of work during the day in cases where it is necessary for working conditions, as well as in shift work with a six-day working week with one day off. The list of the specified works can be determined by the collective agreement, the local normative act. To work at night are not allowed: pregnant women; employees under the age of eighteen, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws. Women with children under the age of three, disabled people, employees with disabled children, as well as employees caring for sick members of their families in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts Russian Federation, mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with medical advice. At the same time, these employees must be informed in writing of their right to refuse to work at night. The procedure for working at night creative workers means mass media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these employees approved by the Government of the Russian Federation Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social labor relations, may be established by a collective agreement, a local normative act, an employment contract.

Legal advice under Art. 96 Labor Code of the Russian Federation

Anna Mironova

help deal with the article ??? article 96 of the Labor Code of the Russian Federation. To work at night are not allowed: pregnant women; employees under the age of eighteen, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws.

• they can perform in a nightclub, subject to the morality of the work and that the work does not interfere with their studies, not necessarily in the presence of their parents

Evgeny Karagodin

From what time and until what time can you make repairs in an apartment in Rostov-on-Don? better link to the article .. thanks in advance

• Lawyer's response:

  It is not allowed at night from 22-00 to 06-00. The concept of night time is given only in the Labor Code of the Russian Federation (Article 96). But in Moscow, for example, there is a city law on silence, there repair work just very strictly regulated in time. It ends very early and on weekends there are also some troubles. But this is in Moscow! Most likely there are no such Laws in other cities, and certainly not in Rostov-on-Don. That's why everything law enforcement(not in Moscow) proceed from the generally accepted night time.

Valeria Koroleva

How many hours a week a person should work. With a second disability group (working group).

• Lawyer's response:

  The Labor Code establishes the following additional guarantees for persons with disabilities who are in an employment relationship. Article 92 of the Labor Code determines that disabled workers of groups 1 and 2 are entitled to reduced working hours. It cannot be more than 35 hours per week. Article 96 of the Labor Code of the Russian Federation restricts the work of disabled people at night. It states that persons with disabilities, in accordance with a medical report, may be involved in night work with their written consent.

Vyacheslav Smekalkin

Is there a charge for night hours on weekends?

• Lawyer's response:

  What's the difference? They are night-time and night-time in Africa, and Article 154 of the Labor Code of the Russian Federation establishes the obligation of the employer to compensate the employee for work at night. It is 20 percent hourly tariff rate or salary (calculated in terms of an hour of work) for each hour of work at night. The same document, as well as Article 96 of the Labor Code, determines that the interval from 22:00 to 6:00 is considered night time. A collective agreement may establish a different amount of compensation.

Natalia Stepanova

Can I go to work with night shifts if I reissue parental leave for up to 3 years to my husband?

• Lawyer's response:

  Yes you can, but only with your written consent. Here is what Part 4 of Article 96 of the Labor Code of the Russian Federation indicates about this; “Women with children under the age of three ... may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with a medical report. At the same time, these employees must be informed in writing of their right to refuse to work at night.

Egor Shusherin

What mode did you work during pregnancy?

• Worked in the usual daily 40-hour mode. If you work at night, then by law you are required to transfer to a daytime schedule. Article 96. Work at night [Labor Code of the Russian Federation] [Chapter 15] [Article 96] Night work is not allowed ...

Galina Gromova

Is it possible to involve a mother with a child under 3 years of age forcibly in the night shift? I need a link to an article. Thanks in advance.

• Lawyer's response:

• Bogdan Slavonich

  What types of work are allowed at 14 years old, 16 years old, 18 years old?

  Artur Buzdyrin

  the employee provided a certificate of disability

  • And what... you fell into a coma?

Vadim Chetvertinsky

if the organization introduced night shifts, should they be paid at a different rate?

• Lawyer's response:

  Article 96 - Work at night Night time is the time from 10 p.m. to 6 a.m. The duration of work (shift) at night is reduced by one hour without subsequent working off. The duration of work (shift) at night is not reduced for employees who have a reduced working time, as well as for employees hired specifically for work at night, unless otherwise provided by the collective agreement. The duration of work at night is equalized with the duration of work in the daytime in cases where it is necessary for working conditions, as well as in shift work with a six-day working week with one day off. The list of the specified works can be determined by the collective agreement, the local normative act. To work at night are not allowed: pregnant women; employees under the age of eighteen, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws. Women with children under the age of three, disabled people, employees with disabled children, as well as employees caring for sick members of their families 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 , mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with medical advice. At the same time, these employees must be informed in writing of their right to refuse to work at night. Article 154 labor law and other normative legal acts containing norms labor law. The minimum wage increase for night work is established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. The specific amounts of wage increases for night work are established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

Fedor Khomishin

URGENTLY!!! One of my acquaintances has been working as a janitor for less than 3 months. How can he quit without working 2 weeks? The main question is that he found another more high paying job(guard) and has already signed a contract. Tomorrow he will go out into the night, and the former employer says that he must definitely work for 2 weeks. Since he himself is still a schoolboy and got a job as a janitor for a period summer holidays, I offered him the following options for resolving the issue: 1) Write an application for a 2-week unpaid leave due to personal circumstances, after which just come and quit, taking the money due to him for the work done; 2) Just leave, leaving work book, since I think he doesn’t really need a three-month experience as a janitor.) But, in this case, he will not receive money for the month worked (approximately 3,750 rubles), but at his future place of work he will be able to return everything in full; 3) Try to take the money for the hours worked and just leave... Maybe you can suggest something else? Many thanks in advance!

• In fact, in January 2011, a law was passed according to which a person is not required to work out these 2 weeks, if only at will!

Vasily Krutiporoh

what payments, allowances and subsidies are made to single mothers? what are the benefits? announce the whole list, please!... and also a student... I know about the lump sum... and that's it...

• Lawyer's response:

  There is not enough space to list all the benefits, since you can be treated and equated as a single mother to other categories of citizens eligible for benefits. Therefore, I will give links to some rules of law that refer to benefits, etc., for mothers in the general sense and for single mothers (single mothers) in particular: 1. Articles 96, 259, 261, 263 of the Labor Code of the Russian Federation: 2. Subparagraph 2 of paragraph 3 of Article 14 of the FEDERAL LAW dated 06/24/1999 N 120-FZ (as amended on 07/23/2008) "ON THE FOUNDATIONS OF THE SYSTEM FOR THE PREVENTION OF HOME SUPERVISION AND MINOR OFFENSES"3. FEDERAL LAW of 05/19/1995 N 81-FZ (as amended on 12/25/2008) "ON STATE BENEFITS TO CITIZENS WITH CHILDREN" (adopted by the State Duma of the Federal Assembly of the Russian Federation on 04/26/1995) (as amended and supplemented, effective from 01.01. 2009)4. FEDERAL LAW No. 256-FZ of December 29, 2006 (as amended on December 25, 2008) "ON ADDITIONAL MEASURES OF STATE SUPPORT FOR FAMILIES WITH CHILDREN" (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 22, 2006)5. Part 5 and 6 of Article 99, Article 100 of the Criminal Executive Code of the Russian Federation6. Articles 23 and 29 "FUNDAMENTALS OF THE RUSSIAN FEDERATION'S LEGISLATION ON PROTECTION OF THE HEALTH OF CITIZENS" (approved by the Supreme Court of the Russian Federation on July 22, 1993 N 5487-1) (as amended on December 30, 2008)7. Section 2 of the PROCEDURE FOR APPOINTING AND PAYING MONTHLY COMPENSATION PAYMENTS TO CERTAIN CATEGORIES OF CITIZENS, approved by the Decree of the Government of the Russian Federation of 03.11.1994 N 1206 (as amended on 04.08.2006)8. , is not entitled to request information about an employee from any organization without the written consent of this employee. On the other hand, the Labor Code of the Russian Federation provides for special grounds for terminating an employment contract due to an employee's disability. One of them is enshrined in paragraph 5 of part 1 of Art. 83 of the Labor Code is the recognition of an employee as completely incapable of working in accordance with a medical certificate issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation. I draw your attention to the fact that if you do not inform your employer about your disability, you will not incur any related sanctions. However, at the same time, you lose the right to receive some benefits under the labor law. For example, you will not be assigned reduced working hours - 35 hours a week (Article 92 of the Labor Code of the Russian Federation), you will be involved in overtime work, work at night, on weekends and holidays on a general basis (Articles 96, 99, 113 TC RF). In other words, you will perform your duties on an equal basis with other employees who are not disabled.

Maxim Myskov

sample letter of request for employment without nights. I am an ambulance worker! Our employment contract has a schedule of 8 hours, 12 hours, 24 hours. (you can choose). 1. I leave as I wrote - December 14 - so I can not write what date I leave, because once I wrote ahead of schedule I'm not going to .... Right? 2. But I want to write to be released from the night because I am a parent raising a daughter alone (Article 96 of the Labor Code of the Russian Federation) and preferably for 8 hours. How should this be reflected in the application? 3. there is a certificate from the medical commission that it is exempt from night stays for health reasons ... - is it necessary to attach it to the application and mention it if the exemption from night stays is regulated Labor Code Russian Federation, isn't it better to provide it after the child is five years old, when the TC ends?

• Lawyer's response:

  1. Why are you going to write some kind of application for exemption from night duty?? ? You are exempted from them a priori by virtue of the law. On the contrary, the employer must obtain your consent to be involved in them, and when you return to work on December 14, you must be notified in writing of the right to refuse them. 2. Before leaving, write a statement: In accordance with Art. 260 of the Labor Code of the Russian Federation, I ask you to provide me with part of the annual paid leave in the amount of 10 days, and also provide extra days rest, laid down in accordance with Art. 186 of the Labor Code of the Russian Federation for blood donation (indicate the days of blood donation). Reasons: certificates in the form N 402 / y dated (specify dates)

Anastasia Alexandrova

Hello!. Please tell me from WHAT hours work is considered evening and night? How is this (overtime) work supposed to be paid? At work, our bosses came up with schedules - from 8:00 to 17:00 with lunch from 12:00 to 13:00. The second schedule is from 12:00 to 21:00 with lunch from 16:00 to 17:00. The third schedule is from 14:00 to 23:00 with lunch from 18:00 to 19:00. ALL three shifts are considered DAY shifts. The night shift comes at 8 pm and works until 8 am. They get paid a night allowance, but we don't. How can we be?? ? Thanks a lot!

• Lawyer's response:

  Night time is from 22:00 to 06:00. Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other normative legal acts containing labor law norms. The minimum wage increase for night work is established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. Set that minimum size increase in wages for work at night (from 22:00 to 06:00) is 20 percent of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night. contact the labor inspectorate

  • Lawyer's response:

    Article 96 of the Labor Code of the Russian Federation. .... The following are not allowed to work at night: pregnant women; employees under the age of eighteen, with the exception of persons involved in the creation and (or) performance of works of art, and other categories of employees in accordance with this Code and other federal laws. Women with children under the age of three, disabled people, employees with disabled children, as well as employees caring for sick members of their families 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 , mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with medical advice. At the same time, these employees must be informed in writing of their right to refuse to work at night. .... You can apply to the Labor Commission I am invited by subpoena to another city 500 km away. witness, who will pay the travel and accommodation costs?. I have already faxed a statement to the judge about the consideration of the case in my absence, they are silent on the statement, the summons was sent with notification of receipt, and yesterday they threatened to "bring me"

    • Lawyer's response:

      Article 94 Costs associated with the consideration of the case The costs associated with the consideration of the case include: amounts payable to witnesses, experts, specialists and translators; expenses for payment for the services of an interpreter incurred by foreign citizens and stateless persons, unless otherwise provided by an international treaty of the Russian Federation; travel and accommodation costs of the parties and third parties incurred by them in connection with their appearance in court; expenses for the services of representatives; the cost of conducting an on-site inspection; compensation for the actual loss of time in accordance with Article 99 of this Code; postage costs incurred by the parties related to the consideration of the case; other expenses recognized by the court as necessary. Monetary amounts to be paid to witnesses, experts, specialists and translators 1. Witnesses, experts, specialists and translators shall be compensated for their travel and accommodation expenses incurred in connection with their appearance in court, as well as per diems. 2. Working citizens summoned to court as witnesses are paid financial compensation based on the actual time spent on the performance of the duties of a witness and their average earnings. Non-working citizens summoned to court as witnesses are paid monetary compensation based on the actual time spent on performing the duties of a witness and the minimum wage established by federal law. Payment by the parties of sums of money payable to witnesses, experts and specialists Federation, respectively, the Supreme Court of the Russian Federation, the supreme court of the republic, the regional, regional court, the court of the city of federal significance, the court of the autonomous region, the court autonomous region, the district (naval) military court, the department (department) of the Judicial Department in the subject of the Russian Federation, as well as the body that provides organizational support for the activities of justices of the peace, by the party that made the request. If the said request is made by both parties, the required amounts shall be paid by the parties in equal parts. 2. If the calling of witnesses, the appointment of experts, the involvement of specialists and other actions subject to payment are carried out at the initiative of the court, the corresponding expenses shall be reimbursed from the federal budget. If the calling of witnesses, the appointment of experts, the involvement of specialists and other actions subject to payment are carried out at the initiative of the magistrate, the corresponding expenses are reimbursed at the expense of the budget of the constituent entity of the Russian Federation in whose territory the magistrate operates. Payment of sums of money due to witnesses and translators 1. Monetary amounts due to witnesses shall be paid upon the performance of their duties, regardless of the timing of the actual receipt of legal expenses from the parties to the accounts specified in the first part of Article 96 of this Code. Payment for the services of interpreters and reimbursement of expenses incurred by them in connection with their appearance in court are made upon the performance of their duties at the expense of the relevant budget. (part one in ed. federal law dated November 25, 2008 N 223-FZ) 2. Payment procedure sums of money due to translators, and the amounts of these sums of money are established by the Government of the Russian Federation. The procedure for payment of sums of money due to witnesses is established by the Government of the Russian Federation.

Labor activity does not always fit into the standard operating mode. There are a number of industries and situations where night shifts should be organized for a continuous production process. In such cases, the employee and the employer must be aware of their rights and obligations, as described in the Labor Code of the Russian Federation.

Working conditions at night

In addition to the full-time schedule, irregular with part-time employment, the Labor Code also establishes the rules for working on the night shift. Night work is considered work, more than half of the duration of which falls on the period from 22 pm the previous day to 6 am the next day.

The night shift is an hour shorter than the day shift, that is, most often it is 7 hours instead of the usual 8. At the same time, in the calculations it is taken into account as full eight hours, therefore, it does not require working, because the total duration of working hours per week is not reduced.

The number of night shift hours does not change only for workers who already have a reduced working day, as well as for people hired specifically for night service, unless otherwise stipulated by the employment agreement. If a person works in shifts, on a 6-day basis, then his night shifts should not exceed 5 hours. And for people of creative professions, for example, media workers, theatrical, circus or cinematographic groups, the duration and conditions of work on the night shift are established by a collective agreement, local labor documents and labor contracts.

Conditions for overtime work

The Labor Code provides for certain cases in which an enterprise can involve employees in overtime work, including night work. These include:

You need to know that the employer can involve the employee in overtime work no more than two times in a row, while the overtime shift should not last more than 4 hours a day.

In the event of elimination of the consequences of global catastrophes, natural disasters and accidents, during martial law and in other similar situations described by the Labor Code, the employer has the right to oblige the employee to work overtime without his consent.

How are night shift jobs paid?

Under the law, pay for hours worked at night must exceed pay for daytime work, while it should not be lower than the minimum level stipulated in the Labor Code.

The amount of the allowance for night work hours is set by the employer, however, it should not be less than 20% of the payment for an hour of work in normal mode. According to statistics, most often this allowance is 40%. Representatives of the following fields of activity receive an increased minimum allowance for working at night:

• security companies of a military, guard and fire nature (35%);
• penitentiary system (35%);
• healthcare (50%).

The allowance for night activities is paid only for those hours that are related to the night shift by law, that is, from 22:00 to 6:00, if, for example, your shift started at 20:00, then its first 2 hours will be paid according to the usual tariff.

How is the allowance for night work calculated?

When calculating the allowance for working at night, the first step is to determine the amount that the employee earns in one working day, for this his monthly salary must be divided by the number of working days in the calendar month. This number must be divided by the number of hours in the working day, and then multiplied by 20%, this will be the amount due to the employee for one hour of the night shift.

If an employee constantly goes to the night shift, then his salary and allowance are considered simpler, multiplying the percentage of the allowance by the amount of the day's salary.

The provisions of the Labor Code on night shift allowances apply to workers with hourly wages, for people working on piecework wages, an allowance for overtime work at night can be prescribed in internal documents organizations. For workers on a rotational basis, the amount of additional payment is determined only on the basis of their salary, increase for work on a rotational basis are not taken into account in the calculation.

According to the Labor Code, work activities on weekends and holidays are paid at double the rate. As for night shifts on weekends and holidays, in such circumstances, the amount of two allowances is added to the rate of a normal working day, for a night shift and for service on a non-working day. When a person works on a shift schedule, where Saturday and Sunday are his working days, then they do not have additional pay. To public holidays this rule does not apply, they are paid double in any case. It should also be taken into account that often the employer tries to save on the wages of workers at night, taking advantage of their ignorance of the laws and their rights.

Who is not allowed to work at night?

Working at night can negatively affect health, so certain groups of citizens should not be involved in it, such as:

• women during pregnancy;
• minor citizens, except for the creators and performers of works of art, the list of which is in the legislation;
• persons with medical contraindications for such work, confirmed by a certificate from a medical institution;
• women caring for children under 3 years old;
• parents raising a child under 5 years of age alone, or guardians of children under 5 years of age;
• employees with disabilities and those with disabled children;
• people caring for sick relatives.

These groups of citizens can be involved in night work only with their voluntary written consent, with a written confirmation of their right to refuse such work, and also if there is a medical opinion that such work is not contraindicated for them.

Procedure for engaging in night activities

Most often, the involvement of an employee in the service at night occurs only with his written consent. If the employee is already registered in the organization, then he must write a consent and indicate in it that he was familiar with the right to refuse this work. Also required documentary confirmation the fact that the employee can perform this work for medical reasons.

If the employee is hired specifically to work on the night shift, then his consent to this activity can be included immediately in the employment contract or drawn up as an annex to it. For some creative professions, such agreements are not required.

The legislation does not provide specific templates for night shift agreements, so the human resources department can create its own sample form. The agreement can also be drawn up in any form, the main thing is that it contains a clause on familiarizing the employee with his right to refuse such work.

Conclusion:

• Night work is overtime work between 22:00 and 06:00.
• The night shift is shorter than the usual one by 1 hour, which does not require working off, and is paid with a surcharge.
• Engaging an employee to work on a night shift is possible only with his written consent.
• Involving an employee in overtime night activities without his consent is possible only in case of extreme situations and force majeure.
• There are groups of people who cannot be involved in night work, including pregnant women, minors, people with disabilities, and some others.
• The amount of the allowance for night work is set by the organization independently, but cannot be less than 20% of the daily wage rate.

In contact with

About working at night

The essence of work at night The Labor Code reveals in Art. 96. The specified legal norm is recognized as such work carried out by citizens in the period from 22:00 to 06:00.

When inviting workers to work at night, the manager must remember his obligations to reduce the shift by an hour compared to the daytime one established at the enterprise. The duration of the latter is usually equated to the duration labor day 6 day work week with one day off. At the same time, the employer does not have the right to subsequently demand that employees work off this hour.

However, it is important to remember that this rule only applies to employees whose work activities specifically do not involve the presence of night shifts. Thus, if a citizen is initially hired with the condition of performing labor functions at night, the duration of his shift remains unchanged (i.e., equal to daytime). It makes sense to talk about reducing the night shift for this category of workers only when such a condition is stipulated by an agreement concluded between the employer and the work team.

Persons entitled to refuse work at night

Despite the fact that managers are given the opportunity to involve subordinates in work at night, the law still provides for a number of restrictions regarding situations where involvement is impossible or permissible only with written consent from the employee.

So, it is forbidden to engage in work at night:

• women who are in a state of pregnancy;
• minors engaged in labor activities under a contract;
• persons with medical contraindications, documented;
• other persons mentioned in this regard in the Labor Code (other regulatory legal acts containing the norms of labor legislation).

Note that these restrictions do not apply to persons who are hired to perform/create artistic works (directors, actors, performers, singers, artistic directors, etc.).

• women with children under the age of 3;
• persons with disabilities (as well as those with children with disabilities);
• citizens providing care for family members recognized as sick (an official medical report is required);
• mothers / fathers who have children under the age of 5 in the upbringing, in the case when they are brought up without the help of another parent;
• single guardians with children under the age of 5 years.

The employer should not forget about his obligation to familiarize the mentioned persons with their right to refuse to work at night, as evidenced by Part 5 of Art. 96 TK. In this case, the fact of familiarization must also be confirmed in writing.

Part 6 of the above article also establishes the procedure for working at night for persons of creative professions / associations whose activities are aimed at creating / reproducing works of an artistic nature. According to the specified rule of law, the procedure and conditions for attracting this category of workers to work at night are determined by local acts of the employer, as well as a collective / labor agreement. The conclusion of contracts with them is carried out in accordance with the list of works/professions/positions approved by Russian government.

Pay at night

In the Labor Code of the Russian Federation, wages at night are mentioned in Art. 154. Truth given legal rule contains instructions only on the general procedure for remuneration without any specifics.

Thus, in the first paragraph, a condition is fixed regarding work at night, which must be paid at larger size than daytime activities. At the same time, the level of salary increase should not be lower than the limits provided for by law (including the Labor Code and other regulatory legal acts relating to labor issues).

According to the provisions of h. 2 Article. 154 of the Labor Code, the minimum wage increase is generally established by the Government of the Russian Federation. In its final version, the procedure for increasing wages for going to work at night is reflected in local acts developed, adopted and issued by management in agreement with the representative body of employees. In cases where such an order is not regulated at the enterprise, but the employee worked the night shift, the employer must issue an appropriate order, which stipulates an increase in wages for night hours.

Until 2011, the resolution of the Central Committee of the CPSU dated February 12, 1987 No. 194 was in force in our country, according to which an additional payment of 20% of the hourly rate at the rate for work in the evening and 40% for work at night was required. At the same time, additional payment for night work was mentioned only when at least half of the time worked was at night.

By Decree of the Government of the Russian Federation of April 28, 2011 No. 332, the above-mentioned legal act was declared invalid. By the way, this document has never been fully valid, because its provisions contradicted the current labor legislation.

Today, the government decree of July 22, 2008 No. 554 is in force, according to the provisions of which employees who perform their labor functions at night should be entitled to an additional payment calculated as a percentage of the established wage. In 2017-2018, this amount is equal to 20% of the hourly wage rate or official salary of the employee, and each night hour worked by the employee is taken into account in the calculation.

It is important to understand that at the government level, only the minimum amount of additional payments for night work is provided. As for its maximum level, it is not limited by anything and depends only on the decisions made by the employer and enshrined in internal regulations issued by him or agreements concluded between him and employees.

For some categories of the working population, whose salaries are paid at the expense of state / municipal budget funds, special methods of calculating payment for work at night are accepted and operate. For example, this applies to health workers and workers social sphere, for which such calculation methods are a kind of additional incentive measure.

Is there a difference between night work and overtime

Quite often, ordinary citizens confuse the concepts of night work and overtime work. However, these concepts are different: they are paid differently, and are taken into account, and drawn up. Let's take a closer look at the existing differences.

Speaking of overtime work, it should be understood that such work is carried out outside of working hours considered normal (i.e., the normal length of the working day or shift). Unlike work at night, the grounds for overtime work are clearly regulated by the current legislation. Legislation even provides for cases when an employee does not have the right to refuse to be involved in overtime work:

1. If they are directly related to the prevention / elimination of the consequences of accidents / disasters or the elimination of technological failures that can lead to accidents / disasters.
2. If the work is aimed at eliminating the consequences caused by natural disasters.
3. If the work is due to a high degree of public utility (meaning work on the restoration or repair of heating and electrical networks, sewerage systems, gas and water supply, communications, etc.).
4. If the performance of work individual worker caused by the necessity caused by the introduction of martial/state of emergency in the territory of his residence - provided that these works are classified as urgent. In particular, we are talking about the existing real threat of a disaster (earthquake, fire, famine, flood, epidemic, etc.) or cases when any of the above has already happened and poses a threat to the health and life of the population living in in a given territory (including a single military unit).

At the same time, in some cases, involvement in overtime work requires the obligatory obtaining of the consent of the employee:

1. The manager has the right to involve the employee in such work when it is necessary to complete/complete previously started work that could not be completed during working hours due to technical features production. In particular, if failure necessary work may cause damage / loss of property belonging to the employer or third parties (provided that he is responsible for the property of such), or we are talking about possible damage / loss of municipal and state property or threat to the life/health of citizens.
2. It is possible to be involved in work related to the restoration of equipment / mechanisms, if their failure to do so may lead to the suspension of the activities of a significant number of employees working at the enterprise.
3. An employee may be involved in overtime work, if such work does not allow a break, in case of absence from work of his shift. At the same time, it should be noted that in such situations, the employer should without fail take measures to replace the employee who has worked (remaining after the shift) with another as soon as possible.

Moreover, in order to involve workers in overtime work in these cases, it is required not only to obtain their written consent, but also to take into account the opinion on this matter of the primary trade union body (if one is present in the organization).

As for work at night, and for overtime, no one has the right to involve persons who have not reached the age of majority, and pregnant women. If we are talking about attracting employees with disabilities or mothers raising children under the age of 3, then it becomes necessary to obtain their written consent, supplemented by a receipt that the management has brought them the right to refuse these works.

We also note that the total number of overtime hours worked, according to Part 6 of Art. 99 of the Labor Code, should not exceed 120 per year or 4 for 2 consecutive days. At the same time, the obligation to ensure accurate records of the time worked by employees in excess of the established norm rests with the employer.

About working in irregular working hours

Another concept that is often confused with night work is irregular working hours. According to Art. 100 of the Labor Code, workers should be established a certain working regime, that is, the working time should be determined during which they should be at their jobs.

There may be several options, because the law provides for:

• 5-day work week with 2 days off;
• 6 day work week with 1 day off;
• free schedule with floating days off;
• for certain categories of workers - a part-time working week or a working day with the condition of irregularity.

The conditions for the beginning and end of a work shift, as well as breaks in it, should be stipulated by the rules of the internal work schedule operating in the organization, or are contained in other regulatory legal acts and contracts (including collective and labor) concluded with the employee.

The nuances of the working hours of employees in special areas of activity (for example, communications or transport) are determined in the manner prescribed by the Russian government. The concept of irregularity in this case, Art. 101 of the Labor Code is regarded as a special work schedule, according to which some employees (their categories are strictly defined by the employer) can be involved in the implementation job duties and after the end of their work shift.

About the procedure for attracting employees to work at night

As is clear from the foregoing, night work, if not due to the work schedule reflected in the employment contract, should not be the rule, but an exception to it. That is why, when engaging an employee to work at night, it is necessary to follow certain procedures, the number of which depends on which category of workers is planned to be involved.

So, in cases where it is necessary to involve an employee who has no contraindications to work at night, or the grounds for such involvement are defined by law as not requiring consent, it is enough for the employer to issue an appropriate order and familiarize the employee with it (it is best to do this under signature).

In the case when, in order to attract an employee to work at night, labor legislation requires obtaining his consent, you must first obtain the latter in writing. Moreover, for certain categories of citizens (women with children under 3 years old; single parents with children under 5 years old; disabled people; parents of disabled children, etc.), the procedure for involving them in work at night requires their signature and under the relevant notice.

If the employer has frequent cases of the need to involve employees in night work, it makes sense for him to create unified forms to notify and confirm the consent of employees. Moreover, some employers combine both documents in one. The law does not establish special requirements for such papers, therefore they are drawn up in free form.

Night work cancellation notice

For example, the following form of notification of the possibility of refusing to work at night can be given:

"LIMITED LIABILITY COMPANY "TULPAN"

101000, Moscow, st. Torfyanaya, 15; TIN 1111111111; PSRN 111111111111

Don't know your rights?

Senior engineer

Bykova Olga Pavlovna

000000, Moscow, st. Uzlovaya, 3, apt. 5

Moscow, --.--.----

Dear Olga Pavlovna!

Due to production needs, namely due to a technological failure and the need to debug equipment and mechanisms, we want to involve you in work at night - on the night of November 17-18, 20__, from 22:00 to 4:00 .

We notify you that due to the fact that you have a child under the age of 3 years, you, in accordance with the provisions of the Labor Code of the Russian Federation (Article 96), have the right to refuse to work at night or agree to its performance, subject to giving your consent in writing.

Sincerely, Director (personal signature) Timokhin V.E.

This notice may be sent to the employee by mail or handed in person when he is at his workplace. If the employer sends a notice by mail, then you can send a letter with a description of the attachment and an acknowledgment of receipt, retaining the receipt of mailing and notice with the signature of the employee. Or you can ask the employee in a letter to appear at the set time to obtain consent and record the fact of notification of the possibility of refusing to work. As a rule, such notices are drawn up in 2 identical copies - for the employer and the employee. On the copy of the employer, the employee must personally write that he received the notification and familiarized himself with his right, and then put down the date of receipt of the notification.

Registration of the employee's consent to work at night

As mentioned earlier, in addition to notification, the employer must obtain consent from the employee to perform work on the night shift. Consent, as well as notification, is issued in free form. The only requirement for it is the indispensable presence of:

• consent of the employee to work at night;
• indication of the date of submission of such consent;
• personal signature.

In principle, the employer can write the consent on his own and simply invite the employee to put a personal signature on it, but he can also ask the employees to draw up such a paper with their own hands each time. A tentative agreement might look like this:

To the director of Tulip LLC

Timokhin V. E.

from senior engineer

Bykova O.P.

I hereby confirm my consent to go to work at night on November 21, 20__.

The document is submitted to the personnel department, to the office or to the reception of the head - depending on the procedure established in the organization.

But is it necessary to obtain consent and send notification to an employee whose employment contract provides for night work, although he has grounds for refusing to work at such hours? For example, what should an employer do if an employee with a disabled child works in shifts that include night shifts, which he has the right to refuse?

The Labor Code does not provide for exceptions to the rule of obtaining consent and notifying employees. This means that even if the employee was originally hired for shift work, the employer must obtain his consent and notify him of the working conditions in the proper form. At the same time, as practice shows, notification and consent of the employee to go to work at night must be received each time he is involved in such work. Here again, we repeat that it is better to create a common unified form in order to reduce the time spent by the employer and his subordinates in the preparation of papers.

Night work request form

After obtaining consent from employees and signing notifications, the employer issues an order to involve them in work at night, indicating positions, names and dates when such involvement will be carried out. Then the order is certified by the signature of the head or other person authorized to draw up such documents and registered in the general manner.

Tentatively, the order to attract an employee to work on a night shift is as follows:

LLC "TULPAN"

101000, Moscow, st. Torfyanaya, 15; TIN 1111111111; PSRN 111111111111

Moscow city, --.--.----of the year

ORDER No. 1-11/2341

In connection with the production need, namely in connection with the technological failure that occurred and the need to debug equipment and mechanisms,

I ORDER:

engage senior engineer Olga Pavlovna Bykova to work at night on the night of November 21-22, 20__ from 22:00 to 4:00. Pay for night work in accordance with labor legislation and the terms of the collective agreement.

Director (personal signature) Timokhin V.E.

Confirmation of medical contraindications in case of refusal to work at night

In cases related to the possible refusal to work on night shifts of workers with medical contraindications, it is not entirely clear how the employer should make sure that there are none. This fact can be confirmed or refuted only with the help of relevant medical certificates, however, the employer, according to the law, is not obliged (and should not) require the submission of medical documents from subordinates. That is, formally, employees can independently make decisions about the presentation / non-representation of such.

However, most lawyers come to the conclusion that the presentation of a medical certificate proving the impossibility of being hired to work on the night shift is still mandatory. After all, if an employee presents a certificate confirming that he has contraindications for working at night, the employer does not have the right to involve him in such. In the absence of such evidence, the employee is considered suitable for night work (with the exception of cases provided for by the Labor Code).

Even more materials on the topic in the heading: "Work".

Night time is considered from 22.00 to 6.00. This is indicated in part 1 of article 96 of the Labor Code of the Russian Federation. By general rule, established in part 2 of this article, the duration of work (shift) at night is reduced by one hour without subsequent working off. However, there are several exceptions to this rule. So, the duration of work (shift) at night is not reduced for workers (part 3 of article 96 of the Labor Code of the Russian Federation):

Which established a reduced working time (see table);

Adopted specifically for work at night (for example, a night watchman). However, in the collective agreement the parties may provide that for the listed categories of workers, the duration of the night shift is also subject to reduction.

The duration of work at night is equalized with the duration of work in the daytime in cases where it is necessary for working conditions, as well as in shift work with a six-day working week with one day off. The list of these works may be determined by a collective agreement or a local normative act. This is stated in part 4 of article 96 of the Labor Code.

Who shouldn't work at night

As with other work in conditions that deviate from normal, certain categories of workers cannot be involved in night work.

So, pregnant women and persons under the age of 18 are not allowed to work at night (part 5 of article 96 of the Labor Code of the Russian Federation). However, there is an exception to this rule. Underage workers can be involved in work at night if they participate in the creation or performance of works of art, as well as underage athletes, labor function which consists in the preparation and participation in sports competitions in certain types or types of sports (part 3 of article 348.8 of the Labor Code of the Russian Federation). The labor activity of athletes at night is regulated by a collective or labor agreement or other local regulations.

Who can be involved in night shift work only with written consent

Part 5 of Article 96 of the Labor Code of the Russian Federation separately identifies categories of workers whom the employer has the right to involve in work at night only with their written consent. Let's call them:

• women with children under the age of three;
• fathers raising children under the age of three without a mother;
• disabled people;
• workers with disabled children;
• employees caring for sick members of their families in accordance with a medical report;
• mothers and fathers raising children under the age of five without a spouse;
• guardians of children under the age of five.

Such an employee can be allowed to work at night not only with his written consent, but also with a medical certificate confirming that this work is not prohibited to him for health reasons. In addition, the employer is obliged to inform the said employees in writing of their right to refuse to work at night.

How to pay for night shift work

The rules for paying for work at night are established in article 154 of the Labor Code of the Russian Federation. Each hour of such work is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other normative legal acts containing labor law norms.

Violation of labor legislation entails the imposition of an administrative fine on officials in the amount of 1000 to 5000 rubles, for legal entities- from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)

The specific size of the increase in wages for work at night is determined in the labor, collective agreement, local normative act- an order, an order of the head, a regulation on wages, etc. When accepting such a local document, the employer is obliged to take into account the opinion of the representative body of workers (the primary trade union organization). The procedure for taking into account such an opinion is regulated by Article 372 of the Labor Code of the Russian Federation.

However, payment for night shift work should not be less than the minimum amount established by the Government of the Russian Federation (part 2 of article 154 of the Labor Code of the Russian Federation). The corresponding Decree of the Government of the Russian Federation No. 554 dated July 22, 2008 (hereinafter referred to as Decree No. 554) came into force on August 7, 2008. Starting from this date, the minimum wage increase for night work (from 10 pm to 6 am) is 20% of the salary (official salary) calculated per hour of work, or 20% of the hourly wage rate for each hour of night work.

Until August 7, 2008, the minimum amount of additional payment for work on the night shift was not clearly defined. Only sectoral documents adopted during the existence of the USSR were in force. For example, in organizations of industry, construction, transport, communications and in the processing industries of the agro-industrial complex, an additional payment for working on a night shift was set at a rate of 40% of the hourly wage rate (official salary) for each hour of work in the corresponding shift. In trading establishments and Catering the amount of this additional payment was 35% of the hourly tariff rate or salary.

So those organizations individual entrepreneurs Those who previously paid less than 20% of the hourly rate for night work for each hour are required to increase the amount of surcharges. Otherwise Labour Inspectorate may bring them to administrative responsibility.

Since Decree No. 554 stipulates only the minimum amount of increased pay, the employer has the right to establish a higher supplement for night work. Its size may, for example, be 25% or 40% of the hourly rate.

How is the work of creative workers on the night shift regulated?

The procedure for night shift work of creative workers participating in the creation or performance (exhibition) of works may be established by a collective agreement, a local normative act, an employment contract. This is indicated in part 6 of article 96 of the Labor Code of the Russian Federation. This rule applies to employees:

• mass media;
• cinematography organizations;
• TV and video crews;
• theaters, theater and concert organizations, circuses;
• other persons involved in the creation or performance (exhibition) of works.

In this case, the profession or position of the employee must be indicated in the List of professions and positions of creative workers, approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252.

Please note: for night work, the employee is entitled to an additional payment to salary or earnings, and not an increase in salary by 20% or another amount adopted by the company. The fact is that Article 154 of the Labor Code of the Russian Federation provides for the obligation of the employer to pay an increased amount for every hour actually worked at night.

Example 1

Grocery store LLC "Ryabinushka" is open around the clock. In the regulation on remuneration in the organization, which has been in force since 2005, it is established that sellers and cashiers for each hour of work at night are additionally paid an allowance of 10% of the hourly tariff rate. In connection with the entry into force of Decree No. 554, from August 7, 2008, the amount of payment for night work was increased in the organization. Now 20% of the hourly wage rate is paid for such work. In Ryabinushka LLC, cashiers have a summarized accounting of working hours. The hourly rate of a cashier is 150 rubles.

In August 2008, the store's cashier N.I. Vakhrusheva worked 168 hours, including 56 hours at night. Of these, 12 hours were worked until August 7, 2008.

For work at night, the employee is accrued:

In total for August 2008 N.I. Vakhrusheva is entitled to 26,700 rubles. (168 hours × 150 rubles + 180 rubles + 1320 rubles).

What documents to issue

Shift work is work in two, three or four shifts (part 1 of article 103 of the Labor Code of the Russian Federation)

In organizations working in several shifts, it is necessary to draw up shift schedules. They, as a rule, are an annex to the collective agreement. When drawing up shift schedules, the employer is obliged to take into account the opinion of the representative body of employees.

Work for two shifts in a row is prohibited (part 5 of article 103 of the Labor Code of the Russian Federation).

In accordance with Article 103 of the Labor Code of the Russian Federation, shift work is introduced in two cases. First, when the duration production process exceeds the allowed duration daily work. Secondly, if the activities of the organization are not interrupted for the purpose of more effective use equipment, increase the volume of products or services provided.

During shift work, each group of workers performs its own official duties during the established working hours according to the shift schedule (part 2 of article 103 of the Labor Code of the Russian Federation).

The duration of a weekly uninterrupted rest cannot be less than 42 hours (Article 110 of the Labor Code of the Russian Federation).

The shift schedule must be brought to the attention of employees no later than one month before its entry into force (part 4 of article 103 of the Labor Code of the Russian Federation). This document is mandatory for both employees and the employer. An employee who has read and agreed with the shift schedule cannot change the sequence of shifts provided for in it without additional agreement with the immediate supervisor. The employer, in turn, has no right to call the employee to work outside the schedule, with the exception of emergency and emergency situations.

A unified form of shift work schedule has not been approved. Therefore, the organization develops such a schedule on its own. It can be based on a time sheet (form No. T-12 or T-13). It should be supplemented with two columns designed to familiarize each employee with the shift schedule. In one of them, employees will put the date of familiarization, in the other - their signature.

To reflect in the time sheet the duration of work during the day, the letter code I or the numeric 01 is used, the duration of work at night is indicated by the code H or 02

As already noted, certain categories of workers named in Part 5 of Article 96 of the Labor Code of the Russian Federation can be recruited to work at night only with their written consent. In addition, they have the right to refuse said work. This means that the employer must obtain the written consent of such employees to work on the night shift, and also inform them against signature that they have the right to refuse this work. This requirement applies in particular to persons with disabilities and women with children under the age of three.

Suppose an employee was initially hired to work in shifts or to work exclusively at night (for example, as a night watchman). Then the documents regulating his relationship with the employer are an employment contract and a shift schedule.

If an employee works during the day, but due to emergency circumstances it became necessary to involve him in night shift work, it is advisable to obtain the written consent of this employee for such work. Since each hour of work at night is paid at an increased rate, the employer must organize an accurate record of hours worked. For this, standardized forms are used. time sheet(Form No. T-12 or T-13).

How to reflect in tax accounting

The internal labor regulations are a local regulatory act that regulates the procedure for hiring and dismissing employees, the basic rights, duties and responsibilities of the parties to an employment contract, working hours, rest time, as well as other issues of regulating labor relations with a given employer (Article 189 of the Labor Code of the Russian Federation)

Surcharges for night work are included in labor costs that reduce taxable income. The fact is that these payments are specified in paragraph 3 of Article 255 of the Tax Code of the Russian Federation. In accordance with the above paragraph, labor costs, in particular, include allowances for tariff rates and salaries for night work, made in accordance with the legislation of the Russian Federation.

Decree No. 554 establishes only the minimum amount of additional payment for each hour of work at night - at least 20% of the hourly wage rate or official salary calculated per hour of work.

Consequently, employers who make additional payments in a larger amount are entitled to include in expenses that reduce taxable income the amounts actually accrued. To do this, the amount of increased pay must be prescribed in the labor (collective) agreement or local regulatory act, for example, in the internal labor regulations, the regulation on remuneration or a separate regulation on remuneration in conditions that deviate from normal.

Suppose the amount of additional payment for work at night is set in the regulation on wages in force in the organization. Then in employment contracts with employees, it is enough to make a reference to this provision.

Example 2

In CJSC "Kiparis" warehouse watchmen work around the clock in two shifts: from 7.00 to 19.00 and from 19.00 to 7.00. The official salary of a watchman is 17,600 rubles. per month. In the regulation on remuneration in CJSC "Kiparis" it is established that for each hour of work at night, in addition to the official salary, 30% of the employee's hourly wage rate is paid.

In September 2008, the warehouse watchman O.A. Gavrilov worked at night (from 22.00 to 6.00) 63 hours, the rest of the time - 105 hours. The norm of working hours this month is 176 hours.

The watchman's hourly rate in September 2008 was 100 rubles. (17,600 rubles: 176 hours). For work at night O.A. Gavrilov received an additional payment of 1,890 rubles. (100 rubles × 63 hours × 30%).

In total, in September 2008, the employee was paid wages in the amount of 18,690 rubles. . In September 2008, when calculating income tax, CJSC Kiparis included this amount in labor costs.

Suppose a company pays employees for every hour worked at night at 50% of the hourly wage rate. However, she did not reflect the specific amount of the additional payment either in labor contracts or in any local regulatory act. In this case, starting from August 7, 2008, she is entitled to include in expenses that reduce taxable income, a surcharge in the amount of only 20% of the hourly tariff rate. The rest of the amount is not taken into account for income tax purposes.

Example 3

The guards of the parking lot of LLC "Kashtan" work in shifts. On the oral order of the head of the organization for work at night (from 22.00 to 6.00), security guards are paid an allowance in the amount of 40% of the hourly wage rate. Its payment is not spelled out in employment contracts, and there is no provision on remuneration in the organization.

In September 2008, parking lot guard V.E. Smirnitsky worked 172 hours, including 80 hours at night. The hourly rate of a security guard is 120 rubles.

In September 2008, V.E. Smirnitsky for work at night is entitled to an allowance in the amount of 3840 rubles. (120 rubles × 80 hours × 40%). In total for this month, he received a salary of 24,480 rubles. (120 rubles × 172 hours + 3840 rubles).

Since the surcharge for night work in the amount of 40% is not fixed in the labor (collective) agreement or local normative document, when calculating income tax, Kashtan LLC includes in labor costs an allowance not exceeding 20% ​​of the hourly tariff rate. That is, in September the company takes into account only 22,560 rubles in expenses that reduce taxable profit. (120 rubles × 172 hours + 120 rubles × 80 hours × 20%). The additional payment accrued to the employee is 1920 rubles. (RUB 24,480 -RUB 22,560) is not recognized for income tax purposes.

What payroll taxes to charge

Compensations are monetary payments established in order to reimburse employees for the costs associated with the performance of their labor or other duties provided for by the Labor Code and other federal laws (Article 164 of the Labor Code of the Russian Federation)

Unified social tax payments and other remuneration accrued in favor of individuals under labor, copyright contracts, as well as civil law contracts, the subject of which is the performance of work or the provision of services, are subject to taxation. This is indicated in paragraph 1 of Article 236 of the Tax Code of the Russian Federation. In accordance with paragraph 3 of the said article, these payments and remunerations (regardless of the form in which they are made) are not subject to UST, if taxpaying organizations do not classify such payments as expenses that reduce taxable profit in the current reporting (tax) period.

You do not need to pay UST from the payments listed in Article 238 of the Tax Code of the Russian Federation, including from all types of compensation, established by law RF, legislative acts constituent entities of the Russian Federation, decisions of representative bodies local government(within the limits determined in accordance with the legislation of the Russian Federation) associated with the performance of labor duties by an individual.

However, the increased night work payment is not a compensatory payment. After all, it does not meet the definition of compensation given in Article 164 of the Labor Code of the Russian Federation. Thus, extra payments for night shift work are subject to UST along with other accruals under employment contracts.

Tax agents for personal income tax are recognized Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, separate divisions foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income (Article 226 of the Tax Code of the Russian Federation)

Moreover, the UST tax base also includes allowances for night work in an amount exceeding 20% ​​of the hourly wage rate or official salary calculated per hour of work. The main thing is that these surcharges should be established in the manner prescribed in part 3 of article 154 of the Labor Code of the Russian Federation. That is, they must be spelled out in an employment or collective agreement or in a local regulatory document.

If the amount of the surcharge these documents not defined, from August 7, 2008, the employer charges UST only for allowances in the amount of 20% of the hourly wage rate. The remaining amount of the surcharge is not subject to UST, since it cannot be taken into account in expenses when calculating corporate income tax. The basis is paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

Objects of taxation of UST and insurance premiums for compulsory pension insurance match. This is established in paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ. Consequently, insurance premiums to the Pension Fund for the amount of additional payments for night work are accrued according to the same rules as the UST.

Injury insurance premiums wages of employees accrued for all reasons are subject to taxation. This is stated in paragraph 3 of the Rules for the calculation, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases. The specified contributions are not subject to those types of payments that are named in the List of payments for which insurance premiums are not charged to the FSS of Russia. Surcharges for night work are not included in this list. This means that for any amount of allowances for night work (including those in excess of 20% of the hourly wage rate), insurance premiums for injuries must be charged.

When determining the tax base for personal income tax all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits (clause 1 of article 210 of the Tax Code of the Russian Federation) are taken into account. At the same time, the tax base does not include those types of income that are not subject to taxation and are listed in Article 217 of the Tax Code. Yes, they are not subject to income tax. compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation). As already noted, higher wages at night are not compensation. Therefore, such surcharges are subject to personal income tax in the generally established manner.

Suppose a part of the allowance for night work (in an amount exceeding 20% ​​of the hourly tariff rate) was not included in expenses that reduce the tax base for income tax, and UST was not charged on it, since full size this additional payment was not specified in the labor (collective) agreement or local regulatory act. Despite this, personal income tax must be paid on the entire amount of increased payment for night work.

The employer who pays to an individual wages, must fulfill the duties of a tax agent, that is, calculate personal income tax, withhold it from the employee and pay it to the budget. This is the requirement of paragraph 1 of Article 226 of the Tax Code.

Example 4

Let's use the condition of example 2. Calculate the payroll taxes that the organization must pay with wages O.A. Gavrilova (born in 1952). The rate of insurance premiums for injuries, established by ZAO Kiparis, is 0.2%. For the amount of additional payment for night work, the organization accrues UST, insurance premiums to the Pension Fund and for injuries. UST from the salary of O.A. Gavrilov for September 2008 amounted to:

• to the federal budget - 3738 rubles. (18,690 rubles × 20%);
• FSS of Russia - 542.01 rubles. (18,690 rubles × 2.9%);
• FFOMS - 205.59 rubles. (18,690 rubles × 1.1%);
• TFOMS - 373.8 rubles. (18,690 rubles × 2%).

In total, UST was accrued in the amount of 4859.4 rubles. (3738 rubles + 542.01 rubles + 205.59 rubles + 373.8 rubles).

From the salary of O.A. Gavrilov's company pays contributions to the Pension Fund of the Russian Federation to finance only the insurance part of the labor pension. In September 2008, it pays 2616.6 rubles from the employee's salary. (18,690 rubles × 14%) as insurance contributions to the FIU.

The UST payable to the federal budget is reduced by the organization by the amount of insurance premiums accrued to the Pension Fund for the same period. That is, it is obliged to transfer 1,121.4 rubles to the federal budget. (3738 rubles - 2616.6 rubles).

from the salary of O.A. Gavrilov for September 2008 amounted to 37.38 rubles. (18,690 rubles - 0.2%).

From the salary of O.A. Gavrilov this month the company holds personal income tax in the amount of 2430 rubles. (18,690 rubles × 13%).

Example 5

Let's use the condition of example 3. Let's say that in 2008 LLC "Kashtan" set the rate of insurance premiums for injuries - 0.4%.

The 40% allowance for night work paid to the employees of the organization is not fixed either in the labor (collective) agreement or in the local regulatory document. Therefore, the company accrues UST and insurance premiums to the Pension Fund only for that part of the surcharge that does not exceed 20% of the hourly tariff rate. After all, the rest of the surcharge does not apply to expenses that reduce taxable income.

The organization calculated the UST from the salary of V.E. Smirnitsky for September 2008 in this way:

• to the federal budget - 4512 rubles. (22,560 rubles × 20%);
• FSS of Russia - 654.24 rubles. (22,560 rubles × 2.9%);
• FFOMS - 248.16 rubles. (22,560 rubles × 1.1%);
• TFOMS - 451.2 rubles. (22,560 rubles × 2%).
• In total, UST was accrued in the amount of 5865.6 rubles. (4512 rubles + 654.24 rubles + 248.16 rubles + 451.2 rubles).

Insurance contributions to the Pension Fund from the employee's salary amounted to 3158.4 rubles. (22,560 rubles × 14%). Since the UST payable to the federal budget is reduced by the amount of insurance premiums accrued to the Pension Fund for the same period, the organization will transfer 1353.6 rubles to the federal budget. (4512 rubles - 3158.4 rubles).

Injury insurance premiums are paid from the amount of wages accrued for all reasons. This means that in September 2008 the company will accrue 97.92 rubles. (24,480 rubles × 0.4%).

to the tax base personal income tax the organization will also include the entire amount of wages of V.E. Smirnitsky, that is, 24,480 rubles. From the salary for this month, Kashtan LLC will withhold a tax in the amount of 3182 rubles. (24,480 rubles × 13%)