During their work, both accountants and employees often have a question about how the payment of holidays should be calculated. In the Russian labor legislation, there are certain features of accounting for this period.
Instructions
Step 1
According to the Labor Code of the Russian Federation, days off are paid at the expense of the employee's monthly salary, if during these days he was not engaged in labor activities. Employees can be involved in work on such days only if absolutely necessary, as well as at their own request and in agreement with their superiors to work off the days missed at their own expense or for additional earnings. If an employee was involved in work on a holiday, he is entitled to double the amount of salary, output or wage rate.
Step 2
It should be borne in mind that additional conditions for work and payment for work on weekends and holidays may be stipulated in the employment contract with the employer. For example, employees of some institutions have a six-day work week. In this case, the sixth working day must be paid according to a single salary. Also, the contract may indicate cases in which the employer attracts the employee to the service on holidays, for example, for organizing any enterprises, holding meetings, filming events, etc. In such cases, these days of employment are paid in the same way as all others. Some employers impose special "penalty" days for employees, through the fault of which the company suffered losses. That is why, in order to eliminate disagreements in the future, it is necessary to carefully study the agreement before signing it.
Step 3
With hourly wages for labor, the employee is also entitled to a double rate on the aggregate of hours worked. For example, an employee voluntarily went to work on a holiday and worked for 3 hours, 200 rubles each, according to the accepted rate. Thus, at the onset of the billing period, the employee is paid the total amount in double the amount: 600 * 2 = 1200 rubles.
