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.