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Work in Moscow shift 15 days with free food and accommodation

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Work shift 15 days with free meals and accommodation on the site in Moscow, vacancies shift 15 days with free meals and accommodation from direct employers Moscow. Vacancies in Moscow without work experience and highly paid with work experience. Jobs watch 15 days with free meals and accommodation for women.

Duties:

Drive mining dump trucks, transporting soil at construction sites outside of public roads.

Follow the operation manual for mining dump trucks, follow the instructions for the operation and maintenance of the dump truck.

Conduct Maintenance, minor repairs and elimination of malfunctions of the serviced transport that occurred during work on the line, which do not require disassembly of the mechanisms.

Carry out the supply of vehicles for unloading and loading cargo and control the loading, placement and securing of cargo in the car body.

Maintaining equipment in good condition.

Requirements:

Proven work experience of at least 1 year on imported equipment.

Ability to plan rocky, loose soil under the mark.

Experience in a rock quarry preferred.

It is obligatory to have a valid tractor driver's license and a category giving the right to drive a specific self-propelled machine (depending on the power of the self-propelled machine).

It is desirable to have a special mark in the certificate of state technical supervision or a copy of the certificate of training in training center for a specific self-propelled machine or a certain type of self-propelled machine.

In operation:

Mining dump trucks BELAZ 7540-B, 7547 (capacity 30-40 tons), Doosan Moxy MT 41/

Working conditions:

work in one of largest enterprises RF;

Regions of work: Murmansk region(shifts a 60/30), Yamalo-Nenets Autonomous Okrug Salekhard (shifts a 45/45);

Official employment, according to the Labor Code of the Russian Federation, full social. package;

stable white wage. Transfer of wages to the employee's personal card opened in any bank (white salary, without delay);

Hours of Operation: Day shift 8:00 a.m. to 6:00 p.m. night shift from 20:00 to 06:00.

Accommodation at the expense of the organization in the shift camps of the enterprise located within the construction site. Residential mobile buildings for 5, 6 people, dormitories in capital execution rooms from 6 people.

In shift settlements there is a bathhouse, which works daily, in buildings - dormitories there are showers.

Free linen change once every 7 days;

Organized three meals a day in the canteen of the camp (breakfast, lunch, dinner).

Assortment of hot dishes 3-5 types. At night, hot food is delivered to the place of work.

The cost of food is deducted from the employee's salary based on the results of the actual hours worked, average cost meals (breakfast, lunch and dinner) per person per day from 150 rubles, the company compensates the employee for meals in the amount of 45 rubles per day.

Payment for travel to and from the place of work for the period of time off between shifts at the cost of a reserved seat car of an express train, in some cases payment for air transport is possible;

Issuance of PPE and a set of overalls in accordance with established standards.

The specified salary (accrual with personal income tax) for 30 days, subject to the qualitative implementation of planned norms (KTU).

Metro: Revolution Square

Employment: shift method

Salary: 130000 . . . . .

It is no secret that the highest salaries are paid in the regions of the Far North, the Far East, Yakutia, Urengoy and some other settlements and localities in Russia. People come here to work from all over the country and neighboring countries - citizens of Ukraine, Moldova, Uzbekistan, Tajikistan and Kyrgyzstan do not refuse income. As a rule, it is beneficial for the employer to hire workers who are ready to work on a rotational basis. Meanwhile, air tickets and railway transport increases in price every year, and sometimes the amount of money required to travel to and from the place of work exceeds the amount of the future monthly salary. That is why job seekers are looking for vacancies where, according to the terms of employment, employees are compensated for travel to the place of work.

Compensation for travel to the place of work for shift workers

Before you deal with the reimbursement of travel costs, you should find out on what basis the payment of tickets is made. To do this, we need to consider separate "geographical" concepts. When it comes to compensation for travel, terms such as place of residence, place of gathering and place of work as a shift are mentioned. So, the place of collection is understood as a predetermined point at which the shift workers gather for joint dispatch to the enterprise. There are no difficulties with the place of residence and place of work.

The law requires employers to transport employees in an organized manner from the location of the company or from the place of collection to the place of work and back by economically viable means of transport. The legislator does not say anything specific about the collection points, and therefore the collection point is determined by the employer independently.

For example, for a trip to an enterprise in Yakutia to work on a rotational basis, a company office located in Moscow can be approved as a collection point.

Options for how travel allowance to work can be paid

Compensation for travel at the place of work on a rotational basis can be paid in different ways, depending on the place of collection and the location of the enterprise. So, the fare can be paid:

1. From the place of gathering of employees to the place of work and back- such payment of travel is mandatory, established at the legislative level.
2. From the place of residence of the worker to the place of collection and back. This procedure for paying compensation can be approved by the employer at will - the conditions are fixed in the employment contract and reported in the vacancy. Typically, applicants are primarily interested in this particular fare option.
3. From the place of residence of the employee to the place of rotation. As a rule, such a procedure for travel compensation is offered to residents of the regions who wish to get a job as a shift in the capital as cleaners, security guards and workers.

How is compensation paid for travel to the place of work on a shift

It happens that an agency or, for example, a student union is engaged in the recruitment of employees. Then it is the sender who is responsible for the travel expenses. If workers get a job as a shift on their own, as a rule, they buy tickets for own funds and then receive compensation.

When an employee arrives at the enterprise, he presents the purchased tickets to the accounting department of the enterprise or its financial department, and the employee of the company assigns him a compensation amount in the amount of the full fare. Moreover, if the road from the place of collection to the place of employment is paid, the employee who arrived on duty has the right to demand payment at the daily tariff rate for each day spent on the road. At the same time, if he was forced to stay somewhere through no fault of his own, this time will also be paid.

Depending on the procedure for making payments at the enterprise, the money for travel can be handed out according to the payroll or transferred to bank card employee.

Compensation for travel to the place of work from the first watch

Since it is not known in advance whether a potential employee overestimates his strength, and whether he is really ready to perform hard work on a rotational basis, employers refuse to compensate for travel until the first shift. Jobs usually offer "fare after the first watch" and this is based on the law. When an employee shows himself better side, and proves that he is ready to work throughout the entire shift, and not 2-3 days, he deserves the right to compensation for travel in future periods.

Legislative acts on the topic

Common Mistakes

Mistake: The applicant requires compensation for his travel to the place of work on a rotational basis and back from the first shift.

The shift method of work is a special form of organization of labor outside the place of permanent residence of workers in cases where their daily return to the place of permanent residence cannot be ensured. Grounds - article 297 Labor Code RF.

The personnel involved in the work according to this method, during the period of the shift, lives in the settlements specially created by the enterprise. The latter are a complex of buildings and structures designed to ensure the life of workers during work and between shifts of rest. For such purposes, it is allowed to adapt hostels or other residential premises, which are paid for by the employer.

The procedure for applying the rotational method is approved taking into account the opinion of the elected body (primary trade union organization). The procedure for approval by Article 372 of the Labor Code of the Russian Federation. In accordance with it, the administration of the enterprise must first send a draft order on the organization of work on a rotational basis and the rationale for it to trade union organization representing the interests of employees. She, in turn, must prepare the employer in the form of a reasoned opinion on this project in writing no later than five working days.

All disputes that arise must be documented. After that, the administration has the right to take an order, which can be appealed by the trade union to the appropriate state inspection labor or to court.

What guarantees and compensations are provided for shift workers

The legislation provides for the following guarantees and compensations for shift workers (Article 302 of the Labor Code of the Russian Federation):

• allowance for the shift method of work (mutual per diem) - for each calendar day of stay in the places of work during the shift period, as well as for the actual days on the way to the place of work and back;
• daily rate ( tariff rate) - for each day of travel from the location of the enterprise or collection point to the place of work and back, as well as for days of delay on the way due to meteorological conditions or the fault of transport organizations.

The size of these allowances and the procedure for their payment are not provided by law. Their employer must establish by order of the organization, collective or labor contract. These documents may also provide for the norms and procedure for reimbursement of expenses for the employee's travel to the place of rotational work and back. This applies to cases where the employer assumes such costs. The fact is that labor legislation does not provide for compensation to an employee of travel expenses as a mandatory payment.

The obligation of the employer to organize the delivery of shift workers to the place of work and back is provided for in the Basic Provisions on the rotational method of organizing work, approved by the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions, the USSR Ministry of Health dated December 31, 1987 No. 794 / 33-82 (hereinafter - Basic Provisions No. 794 /33-82). This normative document active. Its clause 2.5 requires the employer to:

• orderly deliver workers to the shift from the location of the enterprise or from the collection point to the place of work and back. At the same time, use economically viable modes of transport;
• use your own transport.

But it is not necessary for the enterprise to pay for the travel of employees from their place of permanent residence to the collection point and place of work. This provision, contained in paragraph 2.5 of the Basic Provisions No. 794 / 33-82, was invalidated by the Supreme Court of the Russian Federation in a decision of December 17, 1999 No. GKPI 99-924. The arbitrators referred to the fact that such payments are not provided for by law.

Allows the application of the decrees of the Government of the USSR only in the part that does not contradict labor law, Article 423 of the Labor Code of the Russian Federation.

Thus, the employer may not pay for the employee's travel from the place of residence to the collection point or to the place of rotation. But the travel from the collection point established by him or from the location of the enterprise to the place of work, he must provide or reimburse.

Is it possible to take into account the cost of delivery of shift workers

The expenses from the place of collection to the place of work on a rotational basis can be taken into account by the economy as part of other expenses associated with production or sale. In the same way, it can take into account the cost of travel of the worker from his place of residence. This possibility is expressly provided for by subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. But such expenses should be provided for by the collective agreement. This was once again reminded from the supreme financial department in a letter dated May 16, 2013 No. 03-03-06/1/17142. This applies to both delivery costs, when travel is organized by the employer, and the cost of reimbursement to the employee for the cost of tickets purchased by him (letter No. 03-03-06/1/17142).

In the clarifications, officials from the highest financial department indicate that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs (paragraph 2 of the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03 -04-06-02/2). These include, in particular, charges compensatory nature related to the mode of operation and working conditions (clause 3 of article 255 of the Tax Code of the Russian Federation). Such a payment may also be compensation for the cost of travel of employees from their place of residence to their place of work.

Compensations are cash payments established to reimburse employees for the costs associated with the performance of their labor or other duties. This is stated in article 164 of the Labor Code of the Russian Federation. And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4, article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. An additional condition is that these payments must be provided for by an employment or collective agreement.

The legislation does not provide for the obligation of the employer to conclude collective agreement in the absence of initiative on the part of employees. This follows from the meaning of articles 21 and 22 of the Labor Code of the Russian Federation. Therefore, the company may not have such a document. Since subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for such an agreement as required condition, the question arises: is it possible to include in the composition of costs the cost of travel of workers in its absence?

In a fairly old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135, financiers allowed this to be done, but on the condition that such an obligation is fixed by an employment contract. But, unfortunately, they did not substantiate their position. You can agree with them, but only in terms of payments that compensate the employee for the cost of travel. As stated above, these expenses can be taken into account on the basis of paragraph 3 of Article 255 of the Tax Code of the Russian Federation as labor costs. Which, in turn, can be provided for by both collective and labor contracts (Article 255 of the Tax Code of the Russian Federation).

Are compensations for shift workers subject to personal income tax?

According to officials, whether or not to impose income tax on the cost of transporting workers to and from the place of work on a rotational basis depends on the route. If the employee is delivered to the shift and back from the place of collection or the location of the enterprise, then the expenses are a compensation payment and are not taxed. And if from the place of residence, then they fall under taxation.

In particular, in the letter of the Ministry of Finance of Russia dated December 8, 2011 No. 03-04-06 / 6-343, officials indicated that all types of established by law compensation payments. The basis is paragraph 3 of Article 217 of the Tax Code of the Russian Federation. At the same time, compensation to employees of the cost of travel from other regions and intermediate points of departure to the place of work and back is recognized as their income. It is taxed on the condition that employees have the opportunity to get to the place of work on their own. In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, delivery costs are employee income received in kind. Accordingly, the amounts paid to employees as compensation for the cost of travel are also taxed.

In contrast to the opinion of officials, the judges took the opposite position in this. In particular, the Federal Antimonopoly Service of the West Siberian District in its resolution of February 13, 2009 No. F04-482 / 2009 (20348-A81-14) noted that according to the regulation on the rotational method adopted at the enterprise, it is obliged to compensate the employee's travel from the place of residence to the collection point. Accordingly, such payment is compensation and is not subject to personal income tax.

And the Federal Antimonopoly Service of the Moscow District, in its resolution of March 15, 2010 No. KA-A40 / 1852-10, rejected the arguments of the tax authorities that the cost of an employee's travel from the place of residence to the place of assembly or to the shift is recognized as taxable income in kind. The judges recognized such payments as compensatory and noted that Article 164 of the Labor Code of the Russian Federation allows the employee to pay travel expenses to the shift and back. They are not included in the wage system and are not subject to personal income tax.

N. Maksimova,
tax consultant

Employees involved in work on a rotational basis do not have the opportunity to return home from work every day. In the article, we will analyze whether travel compensation is possible with a rotational method of work, what is the procedure for taxing the amount of compensation, whether insurance premiums are charged for compensation.

Transportation of employees to the place of duty and back

Based on Art. 297 of the Labor Code of the Russian Federation, the shift method involves the organization of labor, in accordance with which the employee does not get to the place of work and back every day, but stays at the production facility during the shift period (in work time) or in shift camps (during inter-shift rest).

As a rule, production facilities for work on a rotational basis are located at a significant distance from the place of residence of the employee, and often from settlements(eg drilling rigs offshore, mining quarries, etc.). In this regard, the travel of an employee from the place of residence to the place of duty is quite long and financially costly.

Based on this fact, as well as in accordance with the current legislation, the delivery of the employee to the place of rotation is provided for in one of the following ways:

1. Travel from the place of collection to the place of work . In this case, the collection point is the point determined by the employer as the collection point for employees for subsequent dispatch to the production facility. On the basis of the Labor Code of the Russian Federation and the Decree of the State Labor Committee No. 794 / 33-82 of December 31, 1987, the delivery of "shift workers" from the place of collection to the place of rotation is the employer's obligation. In this case, the employee gets from the place of residence to the collection point on his own and at his own expense, the subsequent delivery of the employee to the production facility is fully provided by the employer.
2. Travel from the place of residence of the employee to the production facility. This type of delivery of employees is not mandatory, but is possible if it is approved by the employer in internal regulations. Based on this model, the employer provides the employee with travel from his place of residence (place of actual stay) directly to the production facility (drilling rig, mining mine, construction site, etc.).
3. Travel to the place of residence to the place of assembly and from the place of assembly to the place of work. Attracting foreigners and foreign employees to work on a rotational basis, the employer can deliver from the place of residence of employees to the collection point, and then provide travel directly to the place of execution job duties. This method of delivery is appropriate in cases where part of the involved workers live near the collection point, that is, they can get to this place on their own and at their own expense.

Travel costs for employees can be paid directly by the employer transport company, or in the form of compensation for expenses incurred by the employee at his own expense.

Below we will consider in detail the procedure for paying and compensating travel for "shift workers", we will analyze the issues of taxation and the calculation of insurance premiums.

Employer provision of travel for employees

As a general rule, payment for the travel of employees involved in work on a rotational basis is made by the employer independently, on the basis of agreements concluded with transport companies.

The basis for paying for the fare is an invoice and a certificate of completion issued to the transport company upon the provision of services or at the end of the reporting period (depending on the terms of the contract).

When calculating income tax, the costs incurred by the employer for the transportation of employees from the place of collection to the place of work are taken into account in full.

If the employer delivers the employee from the place of residence directly to the production facility, then the inclusion of such expenses in the calculation of income tax is possible subject to approval in local regulations and the employment contract between the employee and the employer.

Often, the provision by the employer of the employee's travel to the place of rotation is realized by compensating the funds spent by the employee on travel.

The basis for the payment of reimbursement of expenses may be travel documents confirming the cost of travel by rail, bus, car, sea transport.

Which mode of transport is eligible for reimbursement?

The current legislation does not provide for any restrictions regarding the types of transport that an employee can use to travel to the place of work. This is quite understandable, because often we are talking about the need for an employee to get to a hard-to-reach point, such as a drilling rig at sea or a mining quarry, located at a sufficient distance from settlements and, therefore, any regular transport.

On the other hand, active legislative acts contain the wording that "the delivery of the employee to the place of work and back must be carried out by an economically viable mode of transport." It means that, when getting to the place of work, the employee must choose the cheapest mode of transport possible.

Inclusion of compensation in income tax calculation

Accounting for compensation to an employee for travel expenses to the place of rotation and back is taken into account when calculating income tax in the manner prescribed for paying travel expenses directly to a transport company:

1. Compensation for travel expenses from the place of collection to the place of work and back . This type of delivery is recognized as mandatory for the employer. In this regard, the compensation of these expenses to the employee is taken into account when calculating income tax in full, without any restrictions.
2. Compensation for travel from the place of residence to the collection point and back . The right of the employer to include these expenses in the calculation of income tax depends on whether compensation is provided for by local regulations and collective (labor) agreement. If in internal documents company has approved the obligation of the employer to provide employees with travel expenses from the place of residence to the collection point, then the taxable base can be reduced by the amount of compensation paid to the employee.
3. Compensation for travel expenses from the place of residence to the production facility . Suppose the organization compensated the employee for direct travel from the place of residence (actual residence) to the place of work. Such expenses are included in the calculation of income tax if they are approved by an employment contract and accounting policy. At the same time, the tax calculation takes into account the entire amount of expenses for direct travel, both in the case when the employer provides the full travel from the place of residence to the place of work, and in the situation when labor contract provides compensation from the place of residence to the place of collection. In the latter case, ensuring travel from the collection point to the place of work is the obligation of the employer, and therefore is subject to accounting in the calculation of tax on a general basis.