How to pay for a simple fault of the employer

In connection with the crisis, many enterprises are faced with the necessity of the suspension of the activities, in connection with what may appear easy for the entire company, specific Department or several departments. Therefore, accountants should apply the technique of how to pay for a simple fault of the employer.

Instruction

1. The legislation does not clearly describes how to pay a simple fault of the employer, therefore, in this situation, many recruiters don't know how to fill out the time sheet and the accountants of the company to pay if the idle time of their employees and in what quantity. If the activities of the enterprise or its units will be suspended and the company's Director issues an order declaring idle, proceed as follows. First, under article 157 of the labour code charge the salaries of all employees or particular individuals whose work days are suspended pursuant to the order of the head at the rate of 2/3 of basic salary.
2. The payment of downtime caused by the employer is made depending on the average monthly or average daily earnings of a particular employee. In the case when simple lasted from several hours to weeks or several days, you first determine the size of the average daily earnings of the employee in order for the basis to calculate the payment for the period of downtime. Determine the amount to pay by multiplying the average earnings per day of each individual employee for the number of days of inactivity that are due for payment.
3. Second, if your enterprise is simple because of the employer lasts less than a working day, escalate payment for idle hours, by using the ratio of the average daily earnings of an employee. To do this, divide the size of the average daily earnings of the employee for the number of hours per each shift, and then multiply estimated hours downtime. Modern methods of calculation of payment of downtime provides a record of all payments under the existing system of remuneration, excluding allowances and bonuses accrued in the period of inactivity of the unit or enterprise.
4. When the wages of a particular employee based on the time coefficient, make the calculation of funds subject to the time tariff. Just count 2/3 of the size stated in the contract, either in staffing the hourly wage, then multiply the resulting number by the number of working hours per shift. If simple continued more than one day, multiply this number by the number of days when the employee was forced to stand through the fault of his employer. Remember that the idle time of the employee is necessary to fix the time sheet.