In some cases, employers use their employees to perform their work function at night. Payment for such work is increased. The procedure for fulfilling duties at a given time of day is regulated by the Labor Code of the Russian Federation. Article 96 of this code contains a list of specialists who are not allowed to be recruited to work at night without their consent.
Necessary
- - Labor Code of the Russian Federation;
- - staffing table;
- - shift schedule;
- - labor contract;
- - collective agreement;
- - notification form;
- - Resolution of the Government of the Russian Federation No. 554.
Instructions
Step 1
If your company has a shift work schedule for the continuity of the production process, the procedure for paying for the performance of a work function at night, which is considered to be a period from 22 to 6 hours, write in the employment agreement (contract) when hiring employees for the position.
Step 2
To attract specialists to work at night, if such work was not envisaged at the conclusion of the contract, draw up a collective agreement. Indicate in it the procedure for payment for the performance of duties at a given time of day. Familiarize employees with the document against receipt. If there is a trade union organization in the firm, take into account the opinion of its representative, which is spelled out in article 372 of the Labor Code of the Russian Federation.
Step 3
Resolution of the Government of the Russian Federation No. 554 states that work at night should be paid at an increased rate. Set by the collective agreement the percentage of additional payment for the performance of duties at a given time of day. The above decree stipulates that the amount of the additional payment must be at least 20% of the salary (with time-based payment) or the tariff rate (with piece-rate payment). You have the right to establish a higher percentage of the premium. For example, 30 or 40%.
Step 4
If the employees whom you want to engage in work at night belong to the categories prescribed in article 96 of the Labor Code of the Russian Federation, draw up notifications. In this document, provide for their right to refuse such work. With the consent of the specialists, secure their receipt in the collective bargaining agreement.
Step 5
Labor legislation regulates that the period of work at night is reduced by one hour without reducing the due wages. For employees who work part-time, this rule does not apply.
Step 6
Please note that night-time surcharges are included in expenses, and the income tax base is reduced by their size. Tax legislation allows you to reduce taxable income.
