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Part-time work average earnings. Calculation of wages for an incomplete month. Let's figure it out in order

Part-time work average earnings.  Calculation of wages for an incomplete month.  Let's figure it out in order

Working hours are regulated by the Russian Labor Code. Part-time work is characterized in article 93 as a reduction in working hours, paid in proportion to the number of hours worked, shifts. Part-time work is provided in the application form.

Transition to part-time work

With a request to switch to work on a shortened schedule, each employee has the right to contact the employer. Mandatory approval is possible if the employee belongs to the privileged category of persons. The employer has the right to prohibit everyone else from working under a shortened regime if it is unprofitable for him

The employer is obliged to accept the application and agree (or refuse) the work schedule for the reduced version.

  • future mothers;
  • parent, guardian, guardian of a child under 14 years of age and a disabled child under 18 years of age;
  • a person caring for a sick family member, the condition of the disease is confirmed by a medical report.

The beneficiary can work on a shortened schedule for as long as necessary in connection with the circumstances that have arisen. The daily routine is adjusted taking into account the needs of the employee and production features.

The earnings of a part-time worker will be less. Accrual is carried out taking into account the hours worked (produced for the change of products).

A shortened schedule can be set both for an unlimited time and for a strictly defined period. Conditions are reflected in the employment contract.

A shortened worker is granted annual leave of at least 28 days. Work experience is not sequestered. The procedure for establishing part-time work is regulated by Article 93 of the Labor Code of the Russian Federation “Part-time work time».

What is a part-time job

Additional Information

Part-time work is a form of employment in which the duration of the worker's working hours is less than that defined by law. By agreement between the applicant and the employer when applying for a job, and also subsequently, a shortened day may be fixed (Article 93 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not provide a decoding of the concept of "part-time work". Here is the Convention international organization on labor (24.06.1994) No. 175 designates this term as working hours which is shorter than the normal working day. It is important to know that this document has not been ratified by Russia. But commitments were made to consider its provisions for approval by Russian trade unions and employers' associations.

The employee must apply for a job or go to work on a part-time schedule. In this case, he has the right to choose any suitable option:

  • part-time: 4, 5 or 6 hours, not 8.
  • part-time work, such as working eight hours a day but three days a week instead of five;
  • short day and week mode: work 6 hours a day, three days a week instead of five.

In addition to the groups of persons listed in the article of the Code who are entitled in accordance with the Labor Code of the Russian Federation to a part-time job, postgraduate students on parental leave and studying in absentia can work part-time.

Persons who do not belong to any of the privileged categories are also allowed a shortened work schedule.

How does part-time work affect wages and vacations?

By switching to shorter hours of work, the employee loses earnings. According to Art. 93 of the Labor Code of the Russian Federation, remuneration in such cases is made on the basis of the time actually worked or the volume of products produced.

The number of days of annual leave is not affected by the partial work schedule. Vacation pay is calculated according to general rule based on average daily earnings.

By multiplying the number of days of rest by the average salary per day, the amount of vacation pay is calculated. To calculate the average daily earnings, an annual period and only labor payments are taken. Disability allowance, various social supplements are not taken into account.

Working in the mode of a reduced working day, the employee enjoys the same labor rights as other employees. There should be no infringement of the rights and guarantees of such an employee. But you need to understand that wages, and therefore all payments (sick leave, vacation pay, BIR allowance), calculated on average daily earnings, will be less.

Can an employer force you to work part-time?

Fixed by labor legislation, the usual norm of working time is 40 hours a week when working 8 hours with two days off. Working time is the time allotted to the employee to fulfill the labor norm, plan, task. When normal hours of work are shortened, wages are also reduced.

Curious facts

Do not confuse part-time work with a reduced one, which is mentioned in Article 93 of the Labor Code and which is established for certain categories of persons. For example, for citizens under the age of 16, disabled people, students, workers employed in hazardous areas of production, etc. For such workers, reduced working hours are considered the full norm. Detailed information regarding the rights of workers or working conditions is presented in Labor Code with comments. If necessary, you can contact him.

Such a schedule does not cause any complaints in cases of voluntary transition. Problems can arise when part-time work is introduced at the initiative of the employer, and such a schedule is most often unprofitable for the employee.

By law, the employer has the right to introduce a part-time work week for up to 6 months. If the employee does not agree with such a change work schedule(in this case, he loses in payment), the employee quits under Part 2 of Art. 81 of the Labor Code of the Russian Federation. In this case, the dismissed person is compensated.

How to get a part-time job

Before registering an employee for a part-time job, if such an application is received, the employer must establish whether the applicant belongs to the preferential category of workers or not.

If the employee does not belong to the privileged category, you should:

  1. Determine the amount of work available, anticipated production tasks and other factors to decide whether the applicant's request can be met. If the nature of the work allows, the employer has the right to grant permission.
  2. If an employee is just getting a job, the employment contract indicates in what mode he (at 1/2, at 3/4 of the rate, etc.) will work and what amount of remuneration he will be set for this.
  3. If an already working employee requests a change in working hours, information about the transition to new mode work is submitted as a separate document, by agreement of the parties. It is mandatory to indicate the amount of the full salary for this position and the amount of payment when working part-time, quarter-rate, etc. If necessary, the period for which an additional agreement for part-time work is concluded. The sample for drawing up an additional agreement is not regulated by the Labor Code of the Russian Federation. The agreement is made in free form, but always in writing (Article 72 of the Labor Code of the Russian Federation).

Accordingly, the accrual of salaries, taxes, disability benefits will be carried out in proportion to the established rate.

If the employee belongs to one of the categories specified in Art. 93 of the Labor Code of the Russian Federation, the head is obliged to provide the required work schedule unconditionally.

Further registration for work takes place in the usual manner.

It must be remembered that a part-time worker is subject to all labor rights and guarantees, provided by law: sick leave, vacation pay, etc.

Quite often, the employee himself is the initiator of changing the work schedule. But sometimes it happens that for a number of reasons the previous clauses of the employment contract cannot be saved. Then they can be changed at the discretion of the manager.

In this case, the organization must inform its employees in advance about the impending changes and the reasons that led to this. The employer informs the employees that they will be transferred to part-time work (Labor Code of the Russian Federation, Art. 74) no later than two months in advance.

Compensation to the employee of income lost due to the fault of the employer

The Labor Code obliges the employer to compensate the employee for the loss of income if there are such cases as:

  • illegal dismissal, suspension from work, transfer to another place;
  • failure to comply with the decisions of the court or the labor inspectorate, which restored the violated rights of the employee;
  • non-issuance of labor on time or making an incorrect entry in it about the reasons for dismissal.

In these cases, the employer is obliged to compensate the employee for lost wages.

Part-time work is described in the video

First pension for part of the month

How is the first pension calculated for an incomplete month, if it is assigned, for example, from the 10th day. The amount of the pension is calculated according to the formula:

A \u003d B x (N - 10): N, where

A - the amount of the pension for an incomplete month
B - the amount of the pension
N is the number of days of the month, 30 or 31.

In such cases, employees of the territorial FIU determine the payment in proportion to the days of accrual. Consequently, only part of the pension is due for an incomplete month.

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Wage for part-time work is calculated based on the tariff rate, which can be either monthly or hourly. At the same time, the amount of payment depends on the time during which the employee performed his duties prescribed in the employment contract, or on the number of these duties. The part-time mode has its own characteristics, both in the design and in the calculation of payments. In addition, not every employee can be provided with such a working regime. Read more about this in our article!

Today you will learn:

  • How is payroll calculated for part-time work?
  • the average daily wage rate for a part-time worker;
  • What are the features of the part-time regime.

The standard working week in most organizations is 8 working hours. However, there are times when a specialist has worked less time. The reason for this may be illness, vacation or training. In addition, the Labor Code of the Russian Federation enshrines the right of an employee, under certain conditions, to a reduced work schedule, when either a working day or a week is reduced, or both.

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Part-time work: when an employee does not have the right to dictate his terms.

In this case, the employer is faced with the need for correct payroll.

Salary depends both on the amount of time during which a person worked, and on the amount of duties that he performed. More often, wage calculated on the basis of salary, tariff rate or output.

Payroll for part-time work

If the employment contract states that payroll occurs through a monthly salary, then in order to calculate how much it is necessary to accrue to an employee working part-time, it is necessary to convert it to an hourly tariff rate. To do this, it is necessary to divide the salary by the number of working hours prescribed in paragraph 91 of the Labor Code of the Russian Federation, that is, by 40 working hours that make up the working week. The resulting figure should be multiplied by the actual number of hours worked. Add a bonus, promotion or reward to the resulting value, district coefficient, subtract income tax, penalties and down payments. The resulting figure will be the amount of salary in the current billing month.

If the contract already stipulates hourly tariff rate instead of a monthly salary, the calculations are even simpler. It is enough to multiply this rate by the number of hours worked, and add the premium, regional coefficient and other allowances to the resulting value. Subtract income tax and advance payments from the amount received, and you will receive payment for the working month.

Average daily wage rate for a part-time worker

With incomplete working week it may be easier to use the average daily earnings of a part-time employee. To do this, add up all the amounts earned for the billing period (that is, for the year) when income tax was withheld, divide by 12 and by 29.4. This way we will receive a daily tariff salary, with which you can pay for working time on a business trip, vacation, make compensation, etc.

To calculate the payment for temporary disability benefits, a person working part-time must add up all the amounts earned for 24 months. The resulting number must be divided by the calendar number of days in the billing period, that is, by 730. The result obtained is the basic average daily amount, and then you can calculate the payment sick leave depending on experience.

Features of the part-time regime

Part-time work is a mode of work when, instead of the standard 8 hours a day, a specialist works less time, depending on the need. In order to switch to part-time work, an employee must write an application and attach a document confirming his right to switch to a reduced schedule. And the employer is obliged to issue an order in which the working hours and schedule will be stipulated. At the same time, changes are made to the staffing table.

The part-time mode involves maintaining lunch and rest time if the specialist spends at least four consecutive hours a day at the workplace.

In case of part-time work, vacation with payment of 100% is retained.

The number of hours actually worked per day does not affect the accrual of seniority - seniority is accrued in the same way as for full-time work.


The Labor Code of the Russian Federation states that when working on a part-time basis, the employee is paid in proportion to the time worked by him or depending on the amount of work he performed. In addition, part-time work does not entail any restrictions for the employee on the duration of the annual basic paid leave, the calculation of seniority, etc. Let's give examples of calculating the employee's salary based on his salary under part-time and part-time work weeks. Example 1. The institution worked on a 40-hour working week (five days a week). Since April 1, 2015, the institution has established a part-time regime: the working day has been reduced by two hours, that is, the working week has become 30 hours. The employee's salary is 25,000 rubles. Let's calculate his salary for April. According to the production calendar for 2015

Payroll for part-time work

To calculate the salary for such part-time work, it should be indicated that June is 21 working days, and if the employee worked according to the standard labor week, then in total he would work 167 hours per month. However, with a part-time working day, only 125 hours were worked in total, provided that June 11 was a five-hour working day, due to the fact that it was a pre-holiday day. Based on this, wages will be calculated according to the formula: ZP = 25,000 rubles of salary / 167 hours of standard working time * 125 hours of actual time that was worked out = 18,712 rubles of salary for June.


How to calculate wages for a part-time working week As for the calculation of wages for a part-time working week, an almost similar scheme is applied here, as described above.

How to calculate salary for part-time work

Categories of employees To work with incomplete schedule the organization can transfer any employee at his request (application) or by agreement of the parties to the employment contract. At the same time, in some cases, the administration is obliged to establish such a regime for an employee. This must be done as requested:

  • pregnant woman;
  • one of the parents (guardian, trustee) who has a child under the age of 14 (a disabled child under the age of 18);
  • an employee who cares for a sick family member in accordance with a medical report.

This procedure is provided for in Article 93 of the Labor Code of the Russian Federation.
In addition, an organization may introduce part-time work on its own initiative.

Features of remuneration in the part-time mode (Soboleva E.A.)

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Good afternoon Tell me, please, the employment contract states: “For the performance of the duties stipulated by the contract, the Employee is paid an official salary in the amount of 50,000 rubles. Wages are paid for actual hours worked. At the same time, a part-time working week is established (Mon., Tue., Wed., Thu.).


Based on what amount is the salary calculated? On probationary period accrued: salary - 13%, then a recalculation was made "due to an error in the program" and they began to accrue: salary / number of working days in a month * number of days worked - 13%.

How to specify the salary in the employment contract for part-time work?

At the same time, this right arises for the employer: - when organizational or technological working conditions change (changes in equipment and production technology, structural reorganization of production, etc.); - in the event of changes made by the employer that may lead to mass dismissal of workers. about the forthcoming change in the terms of the employment contract determined by the parties, as well as the reasons that necessitated such changes, the employer is obliged to notify the employee in writing no later than two months, unless otherwise provided by the Labor Code. In addition, employees may refuse to continue working in part-time mode. In this case, employment contracts with them must be terminated in accordance with paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation (reduction in the number of employees or staff).

Prednalog.ru

In the part-time mode, this employee worked 132 hours per month (6 hours x 22 days). Thus, his salary will be 18,857.14 rubles. (25,000 rubles / 175 hours x 132 hours). Example 2. The institution worked on a 40-hour working week (five days a week). From 01.04.2015, part-time work has been established in it: four working days a week.
The employee's salary is 25,000 rubles. Let's calculate his salary for April. According to the production calendar for 2015, there are 22 working days in April, however, due to the establishment of the part-time working week, the employee worked only 18 working days. Thus, the employee's salary for April will be equal to 20,454.55 rub. (25,000 rubles / 22 working days x 18 working days).

Payroll for part-time work

Due to the current economic situation, many institutions are forced to transfer their employees to part-time work. This is done to save jobs and avoid mass reduction. In the article, we will consider the following questions: how to correctly arrange a part-time work regime, is it necessary to report this to the employment service, how to pay for the work of part-time workers? Introduction of part-time work
5 st. 74 of the Labor Code of the Russian Federation states that the employer has the right, in order to preserve jobs, taking into account the opinion of the elected body of the primary trade union organization and in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations, introduce a part-time (shift) and (or) part-time working week for up to six months.

Payroll for part-time work

Info

Reduced and part-time work, although they have a similar meaning, do not mean the same thing in personnel records. The shortened working day is worked by teenagers who have not reached the age of 18, the disabled. The length of their working week should not be more than 36 hours (or 35.34 - by agreement with the manager), and the employee receives wages as for 40 hours of hours worked.


Attention

In case of part-time work, the number of working hours is determined on the basis of an agreement and a concluded contract, and payment is made in proportion to the hours worked. Important! A shortened day may be for persons under the age of 18, or limited in their abilities. Part-time work - for all other categories of citizens.


Methods of payment, procedure and calculation formula To learn how to correctly calculate the amount of payments, you need to clearly understand how a certain type of wage is calculated.
  • other surcharges.

Additional:

  • payment of the required vacation and sick leave, in case of incapacity for work;
  • reimbursement of expenses incurred in connection with travel, accommodation and meals (for example, during business trips);
  • bonus payments that are not included in the scope of the main labor agreement.

The established calculation formulas are applied depending on the forms of remuneration:

  1. For piecework wages, the following calculation is used: Salary \u003d cost of products specified in the contract * volume of products produced for the period + accrued bonuses + other surcharges - income tax - other deductions.
  2. The time payment is calculated according to the formula: Salary = salary amount / total number working days * number of days actually worked + bonus amount - income tax individuals- retained amounts.

If the employee is paid, how to count part-time work

Important

This means that the employment contract should indicate the salary in the amount that is paid when working out the entire norm of working time established for this category of employees (Article 57 of the Labor Code of the Russian Federation). Employees with part-time work do not work out a monthly rate, therefore they are paid only a part of the salary established in the employment contract for the month. This part is determined in proportion to the hours worked or depending on the amount of work performed.


This is stated in part 2 of article 93 of the Labor Code of the Russian Federation and explained in the letter of Rostrud dated June 8, 2007 No. 1619-6. Thus, for an employee working part-time, the salary in the employment contract is reflected in full size, but are paid in part according to the actual working out.

To figure out how to calculate a teacher's salary for an incomplete month, you will need to familiarize yourself with the specifics of how he performs his duties. The situation is similar with the remuneration of directors and other senior managers. The procedure for calculating wages is quite simple, since all the most important points are reflected directly in the Labor Code of the Russian Federation and other legal documents.

The following important questions need to be dealt with first:

  • applicable salary formula;
  • if with public holidays;
  • calculation example.

Salary formula used Most often, when calculating wages for an incomplete month, a salary calculation formula is used. The amount of wages for a full month must be divided by the number of working days in a particular working month.

Accountants often face the question: how is the salary calculated for an incompletely worked month. The calculation of wages for an incomplete month on the basis of the Labor Code of the Russian Federation is done based only on working days. If an employee has not fully worked for a month, his salary is calculated in proportion to the days worked in that month. The calculation of the number of days worked is made in the time sheet, which companies are required to maintain on the basis of Art. 91 of the Labor Code of the Russian Federation. Are they taken into account when calculating earnings for an incompletely worked month calendar days? No, we only count business days.

If the month is not fully worked out, we calculate the salary calculation according to the formula:

Example 1

LLC "Kvarta" works according to the schedule of a five-day working week. An employee of Kamysheva I.K. works as a senior cashier with a salary of 20,000 rubles per month. In June 2014 Kamysheva I.K. wrote an application with a request to transfer her to part-time work from Monday to Thursday. The employee was transferred to another mode of work from July 1 on the basis of the order of the head with the corresponding execution of an additional agreement to employment contract. Let's calculate the salary of Kamysheva I.K. for the incompletely worked month - July.

Working days in July 2014 - 23 days. The employee did not work on Fridays - July 4, 11, 18, 25. Those. total work done in July

23 - 4 = 19 working days.

Let's calculate Kamysheva's salary for July 2014.

20,000 / 23 days x 19 days = 16521.74 rubles

Consider other situations when an employee goes on vacation.

Example 2

The salary of an employee Koklyushkina I.N. in Avtoship LLC 25,000 rubles. The company's operating hours are five days a week. Let's calculate earnings for July 2014.

July has 23 working days. In July, the employee worked from the 15th to the 31st - 13 working days. That is, in addition to vacation pay, the employee is entitled to a salary in the amount

25 000 rub. / 23 days x 13 days = 14130.43 rubles

Option 2

Koklyushkina I.N. was on vacation from January 9 to February 2, 2014 inclusive. Since holidays fell from January 1 to January 8, they are not paid, so the employee will receive only vacation pay for January. If an employee works all the days of February in full, then she will receive a full salary, regardless of the fact that she did not work on the 1st and 2nd.

Similarly, it calculates earnings for workers who have just got a job or quit.

Example 3

Worker Kirilenko S.I. got a job from 28 July. Let's calculate her salary if her salary is 18,000 rubles. In July - 23 working days.

Salary Kirilenko S.I. for hours worked in July.

18000/23*4 = 3130, 43 rubles

Calculation of earnings for part-time work.

Example 4
Employee Ivashova K.O. works on a five day work week. She works as a packer with a salary of 20,000 rubles. In July 2014, she wrote a statement asking her to reduce her working day by 1 hour for family reasons.

Since August 2014, Ivashova K.O. was established a part-time work regime, for which an order was issued and an additional agreement was drawn up to the employment contract.

We will calculate the salary of Ivashova K.O. for an incomplete month - August.

In August 2014 21 working days, 168 hours. Ivashova K.O worked 1 hour less every day, i.е. in August she worked 168 - 21 = 147 hours.

Calculate the salary of Ivashova K.O. for August:
20 000 rub. : 168 h x 147 h = 17500 rub.

If the salary for an incomplete month is less than the minimum wage

As practice shows, very often situations arise when an employee has not fully worked out a month, and the amount of wages turned out to be lower than the minimum wage (5554 rubles per this moment) or regional minimum. Or the employee was not paid at all. In this case, there is no need to pay the minimum wage to the employee. There is simply no reason for this. Since Article 133 of the Labor Code of the Russian Federation determines that it is impossible to calculate wages below the minimum wage for employees who have fully worked out the norm of working hours, i.e. those who worked a full month. If the employee has not fully worked for a month, his earnings may be lower than the minimum wage. There are no violations in this, the main thing is that the monthly salary with a fully worked month should not be lower than the minimum wage or the regional minimum.

Example 5
Employee Komereva I.L. got a job on July 30, 2014. In July - 23 working days. The salary of the employee is 30,000 rubles. Let's calculate the earnings of Komereva I.L. in July.

30 000 rub. : 23 days x 2 days = 2608.70 rubles

This amount is below 5554 rubles. But she does not need to pay extra to the minimum.

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If we understand you correctly, the employee has been transferred to part-time work.

Part-time work is considered to be less than normal working time, that is, less than 40 hours per week, established by agreement of the parties and paid in proportion to the time worked (Article 93 of the Labor Code of the Russian Federation).

Part-time work the duration of working days (shifts) is reduced by a certain number of hours. For example, if the company has a five-day working week and an eight-hour working day, an employee can work five days a week for six hours a day. As in your case.

holiday day. As a general rule, the length of the working day immediately preceding the non-working day holiday, decreases by one hour (part 1 of article 95 of the Labor Code of the Russian Federation).

This rule applies to all employees, regardless of the length of their working hours, including employees part time. After all, part-time work does not entail any restrictions for the employee. labor rights(part 3 of article 93 of the Labor Code of the Russian Federation).

If it is not possible to shorten the pre-holiday day, for example, due to the peculiarities technological process, processing is compensated either by additional rest time, or paid as overtime work(part 2 of article 95 of the Labor Code of the Russian Federation). At the same time, the employee can choose - increased pay or another day of rest (Article 153 of the Labor Code of the Russian Federation).

Weekend work. Work on a day that is an additional day off for an employee with part-time work is considered work on a weekend or holiday and is paid at least double the amount (part 1 of article 153 of the Labor Code of the Russian Federation).

For work on such a day, an employee can take a day off. The day off is provided for a full working day, regardless of how many hours she worked on the day off (Rostrud Letter dated 03/17/2010 No. 731-6-1). But such a day off will be paid in a single amount.

Part-time processing. When an employee is assigned part-time work, the norm of her working time is the established length of the working day. Therefore, working hours worked at the initiative of the employer in excess of the established part-time regime are considered overtime (part 1 of article 99 of the Labor Code of the Russian Federation, Letter of Rostrud dated 01.03.2007 No. 474-6-0).

Accounting for working hours. In case of part-time work, in the time sheet (form No. T-12 can be taken as a basis), columns 4, 6 indicate the letter code “I” or the digital “01” and reflect the number of hours worked in part-time mode per working day.

Salary. When working in this mode, labor is paid in proportion to the time actually worked or depending on the amount of work performed (part 2 of article 93 of the Labor Code of the Russian Federation, Letter of Rostrud dated 06/08/2007 No. 1619-6).

Example. Calculate the salary of an employee who works part-time.

The company has a 40 hour work week. An employee wrote a statement asking her to establish a five-day work week with a reduced working day from eight to six hours.

Since June 1, 2015, the worker has been given a part-time work regime - 5 working days for 6 hours. Salary - 35,000 rubles.

Solution. According to the production calendar for 2015, in June there are 21 working days, with a 40-hour work week, the employee had to work 167 hours.

In part-time mode, she worked 125 hours this month (6 hours x 20 working days + 5 hours x 1 working day), where 5 hours is the number of working hours on June 11 (pre-holiday).

Thus, her salary will be 26,197.60 rubles. (35,000 rubles: 167 hours x 125 hours).