If an employee works in shifts and days off according to his schedule are not considered to be Saturday and Sunday, for the employee, Saturday and Sunday are working days and double rate or providing additional output, they are not paid.
If the employer engages the employee to work during his day off, provided his work schedule, the work is made with the written consent of the employee. Paid double time or an extra day off.
Public holidays established in the article No. 112 of the Russian Labour Code. They apply to all employees regardless of their work schedule. If the employee falls to work on his schedule, he should be given a day off. To recruit employees during the holidays only with their written consent. Public holidays are paid double the amount of the tariff rate or at double the rate of the amount of output. If the employee wants instead of double payment to get an extra day off, the payment for public holidays is charged at single rate.
Advice 2 : How to calculate a salary for a day off
Pay over the weekend, and for a nationwide non-working public holidays in accordance with article No. 153 of the Labour code of the Russian Federation. To make the calculation, it is necessary to calculate the average wage for one day or one hour in the billing period.
You will need
- the sheet of accounting of working time;
- - The program "1C:Enterprise".
To attract to work on weekends or public holidays you can only by written agreement of employees; or without consent, in connection with an emergency situations or in the country. To emergency situations may include accidents, the need for production, emergency, martial law in the country, the elimination of natural disasters.
To calculate the payment for work weekends or nationwide holiday day employees that receive a salary, divide the salary by the number of working hours per payroll period. You will receive the cost of one hour of work in the accounting month. The resulting figure and multiply by the number of hours worked on weekends or public holidays, and multiply it by 2.
To calculate the cost of one day of work, divide the salary by the number of working days in the calculation period. The resulting figure and multiply by number of days worked on weekends or holidays, and multiply by 2.
If the employee is paid on hourly wage rate, multiply this figure by the number of hours worked in weekends and holidays, and multiply it by 2.
To pay for weekend or all-Russian public holidays, workers of production, make the calculation of average daily pay for work in three months. To do this, add up all the earned amount in the billing period, divide by the number of hours worked in a given period or the number of working days. Thus, you will get the average daily or average hourly cost of one hour of work. Multiply this figure by the number of hours or days worked on weekends or public holidays and for 2.
All of the earned amount is considered as income of the employee and therefore taxable, that is, they have to calculate income tax of 13%.
If the employee expressed a desire to instead of double pay for work on weekends and public holidays, additional days of rest, all the work paid at single rate.