During the production activities of the enterprise, it sometimes becomes necessary to involve employees to work overtime. Since the time worked in excess of the norm must be paid in an increased amount, you need to understand the intricacies of calculating these payments.
Necessary
- - time sheet;
- - payroll.
Instructions
Step 1
Issue an order from the head of the enterprise to attract this employee to work overtime. Familiarize the employee with this order against receipt, since in case of his refusal, it will be impossible to engage in overtime work. Please note that overtime work without the consent of the employee is allowed only if it is necessary to carry out work to eliminate the accident or other unforeseen circumstances.
Step 2
Determine the number of overtime hours worked by the employee. Then enter that number of hours on your timesheet. Please note that according to the law, work outside of working hours for each employee should not be more than 4 hours over two days and 120 hours per year. Also, pregnant women and employees under the age of 18 cannot be involved in overtime work. The time sheet is drawn up and signed by the person responsible for keeping it. Then this time sheet is approved by the head of the enterprise and, with his signature, is transferred to the accounting department. The accountant, on the basis of the submitted and completed time sheet, calculates the employee's payment for overtime work.
Step 3
Calculate your overtime pay. In case of piecework wages, an additional payment is charged in the amount of 100% of the wage rate of a pieceworker of the corresponding qualifications. With hourly wages - double the hourly wage rate.
Step 4
Enter the amount of overtime pay on the payroll for this employee. Also, this statement should reflect the amount of all other charges by their types, the amount of taxes withheld and the final amount to be paid. The payroll is compiled monthly for each division of the enterprise.