In connection with the crisis, many enterprises are faced with the need to temporarily suspend their activities, in connection with which there may be a downtime for the entire company, a specific workshop or several divisions. Therefore, accountants must apply the methodology of how to pay for idle time due to the fault of the employer.
Instructions
Step 1
The legislation does not clearly describe how to pay for downtime due to the fault of the employer, therefore, in this situation, many personnel officers do not know how to fill out time sheets correctly, and the company's accountants - whether to pay for downtime to their employees and in what amount. If the activity of an enterprise or its small subdivision is temporarily suspended, and the director of the company issues an order declaring the downtime, proceed as follows. Firstly, in accordance with Article 157 of the Labor Code of the Russian Federation, charge the salary to all employees of the enterprise or to certain persons whose work is temporarily suspended according to the order of the head, in the amount of 2/3 of the base salary.
Step 2
At the same time, payment for downtime due to the fault of the employer is made depending on the average monthly or average daily earnings of a particular employee. In the case when the downtime lasted from several hours to a week or several days, first determine the size of the employee's average daily earnings in order to calculate the pay for the downtime period based on it. Determine the amount payable by multiplying the average daily earnings of each individual employee by the number of days of downtime that are payable.
Step 3
Secondly, if your company has a downtime due to the fault of the employer that lasts less than a working day, calculate the payment for downtime in hours using the employee's average daily earnings ratio. To do this, divide the worker's average daily earnings by the number of hours per shift, and then multiply by the number of hours of downtime. The modern method of calculating the payment of forced downtime provides for the accounting of all payments provided for by the current remuneration system, with the exception of allowances and bonuses during the period of downtime of a department or enterprise.
Step 4
When the salary of a particular employee is based on an hourly rate, calculate the cash based on the hourly rate schedule. Just count 2/3 of the hourly wage fixed in the employment contract or in the staffing table, then multiply the resulting number by the number of working hours per shift. If the downtime lasted more than one day, multiply this number by the number of days when the employee was forced to stand idle due to the fault of his employer. Remember that the employee's downtime must be recorded in the timesheet.
