Labor remuneration for weekends, as well as for all-Russian non-working holidays, is made in accordance with article 153 of the Labor Code of the Russian Federation. To make accruals, you need to calculate the average wage for one day or one hour of work in the billing period.
Necessary
- - calculator;
- - time sheet;
- - Program "1C: Enterprise".
Instructions
Step 1
You can engage in work on weekends or non-working holidays only with the written consent of employees; or without consent, due to emergencies at work or in the country. Emergencies include accidents, industrial necessity, emergencies, martial law in the country, elimination of natural disasters.
Step 2
To calculate the payment for work on a weekend or an all-Russian holiday for employees receiving a salary, divide the salary by the number of working hours in the billing period. You will receive the cost of one hour of work per accounting month. Multiply the resulting figure by the number of hours worked on weekends or holidays and multiply by 2.
Step 3
To calculate the cost of one day of work, divide the salary by the number of working days in the billing period. Multiply the resulting figure by the number of days worked on weekends or holidays and multiply by 2.
Step 4
If an employee is paid at an hourly wage rate, multiply this figure by the number of hours worked on weekends and holidays and multiply by 2.
Step 5
To pay for weekends or all-Russian holidays for employees working from production, calculate the average daily wage for work for three months. To do this, add up all the amounts earned in the billing period, divide by the number of working hours in this period or by 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 work hours or days worked on weekends or holidays and by 2.
Step 6
All amounts earned are considered the employee's income, therefore, are subject to taxation, that is, an income tax of 13% must be deducted from them.
Step 7
If an employee expressed a desire to receive additional days of rest instead of double payment for work on weekends and holidays, then pay all work in a single amount.
