What working hours apply to the night shift? Night work according to the labor code

Working at night - everything seems to be simple: they were hired and paid at an increased rate. But there are certain difficulties. Incorrect involvement in night work is fraught not only with labor disputes, which may result in the recovery from the employer of additional pay and compensation for moral damage, but also with administrative fines under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Let's answer some questions.

According to Art. 96 of the Labor Code of the Russian Federation, night work is recognized as every hour of the work shift falling on the period from 22.00 to 6.00.
Operating time at night is reduced by 1 hour. At the same time, the total number of working days per year in a three-shift mode should not exceed the total number of workers in one- and two-shift work. Thus, the normal working hours for workers working night shifts are reduced by a number of hours equal to the number of night shifts.
The duration of night work is not subject to reduction for employees who have already been assigned a reduced working time, as well as for employees hired specifically for night work.
The duration of work at night is equal to the duration of work in daytime in cases where this is necessary due to working conditions, as well as during shift work with a six-day work week with one day off. The list of specified works may be determined by a collective agreement or local regulations.

Who cannot be allowed to work the night shift?

The following are not allowed to work at night:
- pregnant women;
- employees under the age of eighteen (except for persons involved in the creation and (or) execution works of art);
- other categories of employees in accordance with the Labor Code of the Russian Federation and other federal laws.
In addition to these categories, permission to work at night in accordance with Art. 96 of the Labor Code of the Russian Federation, only with their written consent and provided that such work is not prohibited for health reasons in accordance with a medical report, the following employees can:
- women with children under three years of age;
- disabled people;
- workers with disabled children;
- workers caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation;
- mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age.
At the same time, these employees must be informed in writing of their right to refuse to work at night.

How are night work paid?

The minimum amount of additional payment for night work should not be less than 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of night work. This amount is established by Decree of the Government of the Russian Federation of July 22, 2008 N 554. The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the employment contract, as well as other regulatory documents. So, for example, remuneration for federal civil servants of the customs authorities of the Russian Federation for work at night is carried out on the basis of Order of the Federal Customs Service of December 26, 2008 N 1672. According to this Order, employees of the customs authorities of the Russian Federation are provided with increased wages for each hour of work at night time (from 22 o'clock to 6 o'clock) in the amount of 20% of the monthly official salary calculated per hour of work.
Most often, additional payment for night work is made in organizations in which work is carried out in three shifts, in organizations with a continuous production cycle, as well as in workers of professions and positions for which a summarized working time regime is applied.

Which maximum size pay for work at night?

The current legislation has not established the maximum amount of increase in wages for work at night, and therefore the employer has the right to establish any amount of increase in wages for work at night that exceeds 20% of the hourly tariff rate (salary (official salary) calculated per hour of work ) for each hour of night work.

How to reflect night work on a timesheet?

Employees' work at night (from 10 p.m. to 6 a.m.) is reflected in the time sheet with the letter code "N" or the digital code "02" indicating the number of hours of actual work at night. If an employee works not only at night, then the hours worked outside the period from 6 to 23 hours are reflected by the letter code “I” or the digital code “01”.

How to make payments when working on a “every three days” work schedule?

An employee who works on a 24/7 schedule should be paid extra for night work. In accordance with the provisions of Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work at normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. Thus, the increased rate of pay for night hours does not depend on the working hours.
The minimum increases in wages for night work are established by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social labor relations. The specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract (Article 154 of the Labor Code of the Russian Federation).

How to pay night time pay to an employee if his work time coincides with the clock change?

Let us recall that in accordance with the amendments made by the Federal Law of July 21, 2014 N 248-FZ "On Amendments to the Federal Law "On the Calculation of Time" to the Federal Law of June 3, 2011 N 107-FZ "On the Calculation of Time" "on the territory of the Russian Federation at 2 a.m. on October 26, 2014, a time change occurred in all time zones. The time was moved back an hour.
If an employee of the organization performed work duties from 22.00 to 08.00 on the night of October 25-26, 2014, the employer must pay for the extra hour of work both as night work and as overtime work.
This conclusion was made on the following basis: according to Part 1 of Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.
But besides this, due to the time shift back an hour, the employee will actually work 11 hours instead of 10. In this case, the employee will work an extra hour at night.
Thus, an employee of the organization will also work one hour overtime.
Let us turn to the norms of Art. 152 of the Labor Code of the Russian Federation: overtime work is paid for the first two hours of work at least one and a half times the amount. Specific amounts of overtime pay may be determined by a collective agreement, local regulations or an employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Is it possible to fire an employee who refuses to work the night shift?

In the event that the law establishes restrictions for a particular employee on his involvement in night work, the employer does not have the right to force him to do such work. Let us recall that the norms of Part 5 of Art. 96 of the Labor Code of the Russian Federation establishes a category of workers whose involvement in night work is prohibited. These include:
- pregnant women;
- workers under the age of eighteen, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with the Labor Code of the Russian Federation and other federal laws.
In addition, the employer may be required to work at night only with their written consent and provided that such work is not prohibited for health reasons in accordance with a medical report:
- women with children under three years of age;
- disabled people;
- employees with disabled children;
- employees caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation;
- mothers and fathers raising children under the age of five without a spouse;
- as well as guardians of children of the specified age.
The law establishes that such employees must be informed in writing of their right not to go to work at night.
If an employee who refuses to go to work on the night shift belongs to one of the above categories, then the employer cannot attract him to work at night. And even more so, fire this employee for his refusal.
Let's consider a situation where, due to production needs or a change in activity, a new work schedule was introduced. But even in this case, the issue with such an employee will have to be resolved peacefully. Let’s assume that the enterprise’s organizational working conditions were completely changed and a shift work schedule was introduced for the first time, then perhaps the employee could be fired under clause 7, part 1, art. 77 of the Labor Code of the Russian Federation (an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties). In this case, the employer would have to complete all stages of the procedure provided for in Art. 74 of the Labor Code of the Russian Federation, including offering vacancies to an employee who refused to work on a shift schedule. But this case would also not lead to the dismissal of the employee. After all, the employee does not refuse to work on a shift schedule, he only refuses to work at night. And this refusal is based on legal grounds.

Is an allowance for work in the Far North calculated in the amount of additional payment for night work?

Since night time is the time from 10 pm to 6 am (Article 96 of the Labor Code of the Russian Federation), each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulations legal acts containing labor law norms (Article 154 of the Labor Code of the Russian Federation). Wherein minimum size the increase in wages for work at night is 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night. The specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract (Article 154 of the Labor Code of the Russian Federation).
Remuneration for labor in the regions of the Far North and equivalent localities is carried out using regional coefficients and percentage bonuses for the length of service in these regions or localities in addition to wages. Their sizes and procedure for application in accordance with the norms of Art. Art. 315, 316, 317 of the Labor Code of the Russian Federation are established by the Government Russian Federation. The amounts of these expenses relate to labor costs in full.
Regional wage coefficients and percentage bonuses for work experience in the Far North and equivalent areas are calculated on the employee’s actual earnings. This actual earnings includes compensation payments, including for work in conditions deviating from normal, related to the work schedule and conditions. Thus, the regional coefficient and percentage premium must be calculated on the entire size wages, including surcharge for night work established in the local normative act organizations.

Night or overtime?

How to make payment correctly if overtime work was carried out from 22:00 to 00:00?
IN in this case Overtime work at night must be paid as both overtime and night work. If an employer makes additional payments for overtime work, but has not made additional payments for night work, his actions will be considered unlawful.
Let us remind you that work from 22.00 to 06.00 is considered night time. Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.
In this case, overtime work is paid at an increased rate: for the first two hours of work, no less than one and a half times the rate, for subsequent hours - no less than double the rate. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.
As stated in Art. 149 of the Labor Code of the Russian Federation, when performing work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night, weekends and non-working holidays and when performing work in other conditions deviating from normal ), the employee receives appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations, and employment contracts. The amounts of payments established by a collective agreement, agreements, local regulations, employment contract cannot be lower than those established by labor legislation and other regulations containing labor law norms.
Thus, additional payments for each of the deviating conditions are made separately and are not mutually exclusive. That is, if hours of work are worked overtime and occur at night, they must be paid according to the rules for both night and overtime work. At the request of the employee, increased payment for overtime work can be replaced by the provision of additional rest time.

Must an employer reimburse an employee's overnight travel costs (or provide transportation to their home)?

Rules of Art. 154 of the Labor Code of the Russian Federation, which regulates the procedure for paying for work at night, does not contain any provisions regarding the transportation costs of an employee working at night.
Based on Art. 164 of the Labor Code of the Russian Federation guarantees - means, methods and conditions by which the exercise of the rights granted to employees in the field of social and labor relations is ensured. Compensation - cash payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation and other federal laws.
By virtue of Art. 8 of the Labor Code of the Russian Federation, employers, with the exception of employers - individuals who are not individual entrepreneurs, adopt local regulations containing labor law norms (hereinafter referred to as local regulations), within their competence in accordance with labor legislation and other regulations containing labor law norms, collective agreements, agreements.
Norms of local regulations that worsen the situation of workers in comparison with established labor legislation and other regulations containing labor law norms, collective agreements, agreements, as well as local regulations adopted without compliance with the established Art. 372 of the Labor Code of the Russian Federation, the procedure for taking into account the opinions of the representative body of employees, are not subject to application. In such cases, labor legislation and other regulatory legal acts containing labor law norms, collective agreements, and agreements are applied.
Labor legislation does not provide for such types of guarantees or compensation as reimbursement of the cost of travel to an employee at night (or providing him with transportation to his home).
The solution to the issue of reimbursement of an employee’s transportation expenses to and from work, including for delivery at night, is possible at the level of local regulation, that is, it must be determined in the local regulatory legal act of the employer. Thus, the employer is not obliged to reimburse the cost of travel to the employee at night, except when this is established by the relevant local regulatory legal act.

How to document the involvement of an employee in night work?

When resolving this issue, you should first of all pay attention to the mode in which the employee of the organization works. For example, if he was hired for a position that required working at night, this fact should be reflected in his employment contract. Additionally, the employment contract can include a condition that the employee agrees to be hired to work at night. If all these nuances are provided for in the employment contract, there is no need to additionally issue a notice of the right to refuse work at night. Or, if an employee works in shift work and some of his shifts fall at night, the procedure for registering work at night will be the same - you need to include a provision for night work in the employment contract.
In the event that an employee’s work schedule changes, that is, he is transferred to work at night and this work will be of a permanent nature, it is worth concluding an additional agreement with him to the employment contract, which specifies the conditions for working at night.
Otherwise, for example, if night work for an individual employee is, so to speak, one-time in nature (production necessity, replacing an absent employee), then it is worth issuing a notification in a separate document.

Example.

Limited Liability Company "Volgaspetsmontazh"
LLC "Volgaspetsmontazh"

Notice No. 14 to the Installer
dated 05/16/2015 to S.A. Matveev

Dear Sergey Anatolyevich!

We inform you of the need to involve you in work at night from 23.00 on May 18, 2015 to 03.00 on May 19, 2015.
In accordance with Art. 96 of the Labor Code, you have the right to refuse to perform work at night. We ask you to express your agreement or disagreement with this work.

Director Vaskanov A.A. Vaskanov

I am familiar with the right to refuse to work on the night shift:
Matveev 05/16/2015
I agree to being hired to work at night.
Matveev 05/16/2015

Like any similar document, it is recommended that the notice be drawn up in two copies, one of which is given to the employee, and the second, with the employee’s mark, remains with the employer.
What should an employer do if, when hiring, an employee hid the fact that he is disabled or, for example, has a disabled child? The law does not establish an employee’s obligation to provide such information. Article 65 of the Labor Code of the Russian Federation establishes a list of documents that must be presented to the employer when concluding an employment contract; thus, the employer does not have the right to request such information from each candidate. The employee is not responsible for failure to provide information and circumstances with which labor legislation binds the provision of guarantees and compensation.
In accordance with Art. 73 of the Labor Code of the Russian Federation, if during his working life an employee wants to exercise the right to refuse to perform duties at night for health reasons and submits a medical report or a rehabilitation program for a disabled person, the employer will be obliged to transfer him to another available job that is not contraindicated for him due to health reasons.

Is it possible to transfer an employee to work night shifts?

Let us turn to the norms of Art. 103 of the Labor Code of the Russian Federation, according to which shift work - work in two, three or four shifts - is introduced in cases where the duration of the production process exceeds the permissible duration daily work, as well as for more effective use equipment, increasing the volume of products or services provided.
When working in shifts, each group of employees must work during the established working hours in accordance with the shift schedule, which is brought to the attention of employees no later than one month before implementation.
To transfer an employee to work on the night shift, you can follow Art. 72 of the Labor Code of the Russian Federation, according to which changes in the terms of the employment contract determined by the parties, including transfer to another job, are allowed only by agreement of the parties to the employment contract. An agreement to change the terms of the contract determined by the parties is concluded in writing. It is worth noting that the use of Art. 72 of the Labor Code is relevant in this situation if the employee agrees to the transfer.
What if an employee refuses to be transferred to the night shift? In this situation, it is necessary to use the provisions of Art. 74 of the Labor Code of the Russian Federation, namely, notify in writing at least two months in advance of the upcoming change in working conditions. If the employee does not agree to work under the new conditions, the employer offers him in writing another available job that the employee can perform taking into account his state of health. In this case, the employer is obliged to offer all vacancies available in the given area that meet the specified requirements. If there is no such work or the employee refuses the proposed employment contract, the employment contract is terminated under clause 7, part 1, art. 77 Labor Code of the Russian Federation.

Quite a large number of people work at night, ranging from continuous production workers to security guards and truck drivers.

We will try to familiarize ourselves with some aspects of work at this time of day in this article.

Regulations under the Labor Code of the Russian Federation

Article 96 of the Labor Code states: labor activity from 22:00 to 6:00- work at night. A person, registering for an activity that involves night shifts, signs his consent to go out during this period. The Labor Code explains the duration of such work: The length of the night shift is one hour shorter than at other times of the day.

However, in some cases there is no reduction in the duration of the shift.

Here's what the code explains: the duration of work at night is equal to its duration during the day on a shift schedule of a six-day week with one day off. The Labor Code does not name a list of such work, explaining that this may be stipulated by enterprises and regulatory documents of local importance.

It is also clarified that the period of work at night is not reduced for those workers whose shift length has already been reduced, and for persons hired to work at night.

You can learn some of the nuances of such activities and recording working hours from the following video:

How is it paid?

Article 154 of the Labor Code of the Russian Federation explains that the work of a person engaged in the labor process from 22 to 6 hours must be paid in an amount increased compared to the day shift. The exact amount of the additional payment is stipulated in the collective or employment contract. Remuneration for activities during a given period cannot be less than the minimum increase in pay for night work established by the Russian Government.

The government sets this minimum amount, taking into account the proposals of the Tripartite Commission for the regulation of social and labor relations.

The document regulating this minimum is the Decree of the Government of the Russian Federation No. 554 of July 22, 2008, which states: The minimum additional payment is 20% of the hourly rate or salary per hour. And here top bar is not established by law, that is, the organization can choose how much to increase the payment for work at night.

The decision to increase must be recorded in the collective agreement in force at the enterprise and in the labor agreement concluded with the contractor. The employer, when signing the amount of additional payment for such work, becomes familiar with the position of the representative body of the team.

35% Employees receive additional payments:

• railway transport and metro;
• river shipping company;
• trade and catering;
• motor transport (where there is no shift work);
• fire, paramilitary and security guards.

50% receive additional payments:

• workers producing pasta.

75% employees are paid extra:

• yeast factories (with shift or continuous labor organization);
• textile workers;
• plywood production.

100% receive additional payments:

• workers in the baking, flour and cereal industries.

Calculation for hourly wages

Compensation for night work in this case is usually calculated as follows. If an employee receives 100 rubles for an hour worked during the daytime, then 20% is added to the specified amount for an hour worked during the night period. That is, an hour now costs 120 rubles, and an eight-hour shift costs 960 rubles (the entire additional payment per night is 160 rubles).

Calculation for salary scheme

Let’s assume that an employee is registered with a salary of 20 thousand rubles. In the billing month, he has 22 shifts lasting 8 hours, of which six shifts are night shifts. Average daily earnings will be:

• 20,000 / 22 = 909.1 rubles.

• 909.1 x 20% = 181.82 rubles.

Total surcharge amount:

• 181.82 x 6 = 1090.92 rubles.

Considering that the number of night shifts may vary each month, the additional payment also varies.

It happens that night work overlaps with a holiday. How is the work shift paid in this case? The Labor Code of the Russian Federation explains that a person working on a holiday, which is a non-working day, will receive a summed additional payment - for work both and at night. The result is: the basic rate + an additional payment of at least a single rate for hours that fall on a holiday + an additional payment for each hour of work at night.

Compensation for night work is the employer's duty. If the employer does not pay for such activities, then the worker appeals to the trade union organization, and if this does not help, then he goes to court to protect his interests.

Who is not allowed to see it?

The specificity of such work is that there is a circle of people who, in accordance with the law, are not allowed to do it.

Working at night is not permitted:

• pregnant women;
• persons under the age of majority (with the exception of creators or performers of artistic works).

Some types of workers may be allowed to perform such work only with their written consent and only if they have no contraindications due to their health condition.

The Labor Code states that an employee must be familiarized, in writing, with the right to refuse a night shift:

• women raising children under three years of age;
• disabled people, parents of disabled children, employees caring for sick relatives, if there is a medical certificate indicating the need for supervision;
• one of the parents raising a child or several children under five years of age without a spouse, guardians of children under five years of age.

Procedure for attraction

When transferring people to shift work, during which they also have to work at night, the employer is obliged to notify them about this no later than a month before the start of a new schedule (the employer should take into account the opinion of the representative body of the enterprise staff).

When inviting employees to work at night, management sometimes encounters problems, the resolution of which is not always specified in labor law. For example, when applying for a job, an applicant is not required to present a medical report. If the employer is going to transfer him to the night shift, the employee, having presented a conclusion about the presence of restrictions for work during this period, can simply refuse such a schedule without violating the law.

Labor law is a very relevant area in the legal system; 90% of people encounter it. Knowing all the nuances and features is very difficult, and keeping them in your head is even harder. Questions about payment for additional hours of work or those related to the night period have always been of interest to many workers. After reading the provisions of the law, some questions remain open, because the article of the Code cannot cover all situations and details. Let's figure out how night hours are paid, what the minimum amounts are, who sets their boundaries, and what it is all about.

watch?

In order to answer this question, you need to refer to Article 96 of the Labor Code, which deals with work at night. Part one talks about what hour night time begins and when it ends. The time frame is formed from 22:00 to 6:00 am. In this case, the duration of the shift should be reduced by 1 hour. Work off and debts to the employer are excluded. The duration of the shift should not be reduced if this is established by the contract, if the shift is already shortened, or if the employee is hired for night work, that is, all his shifts are night shifts without going to work during the day.

Positive and negative aspects for the employee

Such a phenomenon as working at night has its disadvantages and advantages in comparison with the general order. The advantages, of course, include an increased rate and an increase in salary, a free day during which you can devote yourself to children, family, other matters, and there is the opportunity to combine it with another job. At night, contact with management is minimized; it is unlikely that the boss will go at night to check the quality of the work being performed.

At the same time, there are significant disadvantages that the employee must also take into account. Firstly, this is a violation of the sleep schedule, which means problems with health and condition. Different work schedules for members of the same family give rise to problems in communication, communication and joint household management. And of course, unproductivity after a night shift during the day. This provision especially applies to situations where the employee performs heavy physical labor. The body's strength will be exhausted, the mood will deteriorate, and productivity during the day will be reduced to zero.

Who cannot be involved in night work?

To answer the question of how night hours are paid, you need to understand in detail what it is and what exceptions there are. If we have decided on the concept, we have not previously mentioned exceptions. There are categories of people who, under no circumstances, can be employed at night:

1. Women who are expecting a child - pregnant women are strictly prohibited from working at night, regardless of how pregnant they are.
2. Minor workers - children need full-fledged and healthy sleep, which is why they are also prohibited from working at night at the legislative level.

These categories may be involved in night working hours only if they are involved in the development or production of artistic works. Wherein prerequisite the employee's consent is considered.

Night work with consent

In addition to these categories of workers, there are those who can be brought to work only with consent. It must be recorded in writing; this is a requirement of the law, the violation of which is unacceptable. These categories include the following groups of people:

1. Women who have children under 3 years of age in their care.
2. People with disabilities- disabled people.
3. Employees who have children with disabilities. Wherein we're talking about not only about women, but also about men.
4. Employees who have certain family obligations - caring for sick or infirm relatives.
5. Workers who raise children under 5 years of age on their own, that is, without a spouse. here again we are talking about both men and women.
6. People who have children under 5 years of age under their care. The emphasis is on guardianship, meaning individuals must be guardians.

When employing representatives of such categories of the population, the employer must take into account the health and capabilities of people. If there are contraindications or work restrictions, it is not advisable to involve such people.

Right of refusal

An important nuance is the employee’s right to refuse to perform this type of work. The employer is obliged to explain to the ward why he can refuse to go to work between 10 p.m. and 6 p.m. As a result, the employee draws a conclusion and makes a decision. He must confirm in writing that he agrees to the job and does not use the right of refusal.

The Supreme Court has repeatedly indicated in its decisions that refusal to work at night is not a misdemeanor, it is a lawful choice of a person. That is why the employer has no right to bring disciplinary action, impose a fine, deprive a bonus, reprimand or do anything else.

General rule for additional remuneration

How are night hours paid? Due to the fact that night work is more difficult than day work, as well as the fact that it affects the health of citizens, the legislator has established additional payments for those who go to work at night. In general, extra pay for night time is regulated by a collective agreement, which is valid in a certain area, or taking into account the opinion of the employee. Article 154 only indicates minimum threshold additional payments, showing that the employer cannot establish payments below this threshold. The minimum wage increase is 20% of the hourly wage for each hour. That is, the amount of wages during the daytime per hour is taken, 20% is calculated and added to the original amount of payment.

Increasing the amount of additional payments

We have established how night hours are paid according to the general rule, but does it apply on the territory of the Russian Federation or are the standards higher? Carrying out an analysis of modern statements, we can say that the practice has developed of increasing the threshold for additional payments from 20 to 40%. Most employers pay extra for night shifts at exactly this rate, but let us remind you that this is not established by the Labor Code. Experts and scientists emphasize that payment for night hours under the Labor Code is minimal, and no maximum amounts are established. That is, the legislator gives this right to local, local levels. Often this issue is discussed when concluding an employment contract or collective agreement.

On the territory of the USSR, there was a decree that established, on the contrary, the maximum amount of additional pay for night shifts. IN modern world The legislator has taken a different path and sets only the minimum limits, while the maximum can reach 100%, it all depends on the agreement between the employer and the employee or on a local act.

The practice of national football associations, FIFA subsidiaries, and the Federal Football Union is interesting. All work activities of these enterprises were concentrated on holding the Confederations Cup, which took place in 2017, and the FIFA World Cup in 2018. In this area, the specific amount of wages for night shifts was established by a collective agreement. This is primarily due to the fact that this field of activity has its own details and nuances that simply cannot be reflected in the Code or other law. To this end, many areas and areas of work actively operate their own local acts.

Shift work

In practice, working conditions such as a shift schedule with night hours are often encountered. How to calculate the amount of payment in this case? As we noted earlier, surcharges are calculated separately for each hour and then summed up. This system is not so convenient when it comes to professions in which the employee regularly or constantly works at night. For example, guards are paid for night hours using a tariff rate per shift, which already takes into account night work and also fixes the amount of payment.

What is a report card?

When planning the duration and remuneration of an employee, the employer is required to keep special records. This obligation is imposed on him by law in Article 91. There are several forms of timesheets, the most common of which are those that record the length of the working day and the amount of wages. Such time sheets must be maintained by individual entrepreneurs, government organizations or any other enterprises. The time sheet separately notes each day that the employee worked, and at the end of the month everything is summed up and wages are paid.

Entering data

The night hours on the timesheet have their own characteristics. The duration of work during a given period of time is noted in the report card with the code “H”, otherwise it can be designated by the numbers “02”. The line is marked with these indicators, and below is recorded the number of hours that the employee works on a certain day. In this case, not only hours, but also minutes are indicated. There may be cases when a person has exceeded his daily quota and only spends 1.5 hours at night, then they should be noted on the report card. At the end of the month, a settlement occurs and the amount of the surcharge is calculated.

Night shifts and holidays, weekends

The rates of payment for night working hours and weekends and holidays have some differences, so let's figure out what to do if these categories coincide. The key word in holidays and weekends is day, that is, this tariff pays for daytime hours from 6 a.m. to 00 a.m. Time from 00 to 6 a.m. is charged at the night rate. These calculations are very important, because for going to work on a day off, the rate increases from 20% to 100% plus the original cost.

Night hours in 24-hour businesses

In the modern world, 24-hour stores are increasingly opening, operating 24 hours a day, 7 days a week. At the same time, an employer who hires an employee to work in such a store must know how night hours are paid. In this case, it is advisable to apply the tariff rule, that is, set a separate fee for the night shift in advance. This is convenient primarily because the duration of the shifts is always fixed, and you will not need to constantly calculate the number of hours and the rate. It is necessary to set the tariff in advance and include all the data in the time sheet, which we mentioned earlier. This is the peculiarity of wages in a convenience store. This applies not only to the latter, but also to any enterprise that operates both at night and during the day.

It is necessary to distinguish between multi-shift and few-shift modes. The latter includes situations where an employee’s working day is divided into evening and daytime, daily duty is one-time, occasional trips to work, regardless of the time of day. The first type includes constant work on the night shift.

Examples of calculations

In order to understand in practice how night shifts are paid under the Labor Code, we will give one example.

An employee’s salary for a month of work is exactly 75,000 rubles. At the same time, he works 5 days a week, spending no more than 8 hours at work every day. First of all, we calculate how many hours per week the employee works. Multiply 8 and 5, we get 40 hours a week.

The following situation occurs. In September, the employee began working at night at the request of the manager. He worked until 00 o'clock once during the month. According to the production calendar, the normal duration of work per month is 176 hours. We divide the salary by the number of hours and get the amount of payment per hour - 426.14 rubles. We calculate a 20% premium and get 85.22 rubles. Let's sum it up - it comes out to 511.4 rubles. We multiply by 2 and get the amount of the increase to the monthly salary - 1,022.73 rubles.

Employees of organizations can work both during the day and at night. At the same time, additional rules have been established for working at night. It is generally accepted that working at night creates additional stress on the employee’s body, for this reason he is paid higher for such work.

Night time is considered to be the period from 10 pm (or 10 pm) to 6 am. In this case, a shift is considered as a night shift if at least half of its duration falls within this period of time. Otherwise, the person works at night, but not on the night shift.

Who can work at night

In accordance with the law, all employees except representatives of certain categories have the right to work at night. These categories are specifically defined and may fall into one of two groups:

• persons who can work at night only if they have given written consent to this;
• and persons who cannot work at night at all.

Regarding persons for whom such an opportunity exists, but only with their consent it was established that this work should not be prohibited for them by a doctor’s conclusion due to their state of health. In addition, it is prescribed that such employees must first be made aware of the opportunity available to them to refuse to work at night.

It is worth noting that the familiarization of employees and their consent within the meaning of the law are different written documents, and both of them must be drawn up.

First, the employee is informed in writing of his right to refuse night hours, which he must sign. Then he also formalizes written consent to work at this time. This category includes:

Absolutely It is prohibited for pregnant women to go out at night. Another category for which this rule is established is minor employees. However, the Labor Code has provisions for them, according to which they can work at night:

• persons under 18 years of age taking part in the performance of works of art (we are talking about minor actors);
• other categories of such workers in accordance with Russian legislation.

Requirements of the Labor Code of the Russian Federation

In accordance with the law, when working at night, in other words, from 22 pm to 6 am The employee's standard eight-hour shift is reduced by one hour. This means that he needs to work seven hours, and they are counted as eight hours; he should not work an additional hour.

There are a number of exceptions to this rule:

• the above scheme does not apply to those employees who were initially hired to work at night; their shifts are not shortened.
• Likewise, it does not apply to personnel for which a reduced schedule is defined.
• in addition, it does not apply if, due to the characteristics of the production itself, it is impossible to reduce the duration of the shift;
• Finally, there is no need to reduce time if the employee’s schedule is drawn up according to the 6:1 scheme.

There is also a requirement that all hours of the night shift were paid at a higher rate compared to day shifts.

In this case, the salary increase must be at least 20% of the salary that the employee is paid for one hour worked (tariff rate per hour).

The exact amount of the increase is determined by one of a number of documents, including

• regulation - a local regulatory act, it can regulate both wages in general and exclusively at night;
• a collective agreement, which is drawn up taking into account the position of the trade union;
• an employment contract, which is concluded with employees individually.

In addition, if an employee goes to work one time at night, this solution may be issued by an order for his involvement in free form, in this case, the amount of the salary increase is determined in this regulatory act. In this case, it is permissible to draw up such an order exclusively for a one-time event. If we are talking about several cases, it is required to document the fact of such work with one of the documents from the above list.

Finally, on the basis of an order, an employee belonging to a special contingent can be recruited to work.

The salary increase itself is most often expressed in the percentage rate by which the daily rate or salary increases.

It is clarified that night hours during regular and shift work schedules are paid in the same way: additional payment is required in both cases.

In this case, only those hours of work that are between 10 pm and 6 am. If they account for the majority of the shift, then it is considered as a night shift, however, even in this case, hours outside this period are not paid at an increased rate.

As a result, the amount of pay for night work is determined by three factors:

• the minimum wage adopted by the state for work performed at night;
• the amount of increase established by one of the acts mentioned in this section - an agreement, order or regulation;
• the total duration of work of the employee in the period from 22 pm to 6 am.

How is it paid in practice?

To resolve this issue, it is necessary to consider the following examples.

Examples of calculations

The first example relates to payment for night work to a salaried employee.

Employee Kolesnikov N.N. has a salary of 50 thousand rubles. He works every week from Monday to Friday, in other words, five days on a shift schedule. The evening shift assigned to N.N. Kolesnikov begins at 20:00 and ends at 4:00 in the morning. As a result, he has ten such shifts per month. In his organization, local regulations stipulate that when working at night, the surcharge is 20%.

Within a month Kolesnikov N.N. worked 170 hours, which is his monthly working hours. Of these, at night, by law, he worked every 6 hours from the evening shift, starting at 22:00 and ending with the end of the shift at 4:00. For a month, the total duration of work at night for him will be 60 hours. Total value surcharges can be calculated using the formula:

D = (MO / MNRV) * RU * VRN

• where D is the total additional payment;
• MO – monthly salary;
• MNRW - monthly standard working time;
• RU - size of increase (in percent);
• VRN - the total time of work at night for a month.

It turns out:

D = (50000 / 170) * 20% * 60 = 3529.41 rubles

This is the total additional payment to N.N. Kolesnikov. per month under the above conditions.

Moreover, even though the shift itself is considered a night shift, all its hours are between 20 and 22 hours are paid at the usual rate.

The second example relates to payment for night work for an employee with a shift schedule and hourly pay.

Employee Gusev P.U. works on a shift schedule. His hourly salary is set at 200 rubles per hour. In total, he has 12 shifts per month, each of which includes 3 hours of night shifts, resulting in a total of 36 hours of night work per month. For Gusev P.U. It is also established that the additional payment for night work is 20% compared to the hourly rate. In this case, it is calculated using the formula:

D = PO * RU * VRN

• where PO is the hourly salary.

D = 200 * 20% * 36 = 1440 rubles

Additional payment is due to Gusev P.U. for a given month in the amount of 1440 rubles.

Thus, according to labor law, night hours are this is the period from 22 pm to 6 am. Night work in the general case it is quite acceptable, but must be paid for at least 20% higher than labor at other times. This surcharge may be increased, but not decreased. Its value is established by a certain document, including an agreement, both individual and collective, or a regulation adopted by the employer. The latter can either regulate wages in general or be devoted only to wages for night work. Based on the order, the employee can be brought to work during this period of the day only once, then you need to draw up a regulation or include a norm in the employment contract with the employee.

It is specifically stated that Pregnant women and minors should not be recruited to work during this period. However, for personnel under 18 years of age there is one clear exception - participation in the performance of a work of art, and the possibility of introducing others is also provided. There is no such clause for pregnant women; for them, working at night is clearly prohibited.

In addition, a number of categories of citizens work in given time only with the execution of two papers: first they need to sign a document that they have been notified of the right to refuse work at such a time, and then write about their desire to work during this period.

This video contains information about the pros and cons of working on a shift schedule.

Night time is considered to be from 22.00 to 6.00. This is indicated in Part 1 of Article 96 of the Labor Code of the Russian Federation. According to the general rule established in Part 2 of this article, the duration of work (shift) at night is reduced by one hour without further work. However, there are several exceptions to this norm. Thus, the duration of work (shift) at night is not reduced for workers (Part 3 of Article 96 of the Labor Code of the Russian Federation):

Which establishes a reduced working time (see table);

Accepted specifically for work at night (for example, as a night watchman). However, in the collective agreement the parties may stipulate that for the listed categories of workers, the duration of the night shift is subject to reduction.

Table. Categories of workers who, according to labor code reduced working hours have been established

	Length of working hours per week	Labor Code norm
Students educational institutions under 16 years of age, working for school year in free time from school	No more than 12 hours	Part 2 of Article 92
Other workers under 16 years of age	No more than 24 hours	Part 1 of Article 92
Students of educational institutions aged 16 to 18 years working during the academic year in their free time	No more than 17.5 hours	Part 2 of Article 92
Other workers aged 16 to 18 years	No more than 35 hours	Part 1 of Article 92
Disabled people of group I or II	No more than 35 hours	Part 1 of Article 92
Workers engaged in work with hazardous and (or) hazardous conditions labor	No more than 36 hours	Part 1 of Article 92
Women working in the Far North and similar areas	36 hours (unless a shorter working week is provided for by federal laws)	Article 320
Teaching staff	No more than 36 hours	Article 333
Medical workers	No more than 39 hours	Article 350

The duration of work at night is equal to the duration of work during the day in cases where this is necessary due to working conditions, as well as for shift work with a six-day work week with one day off. The list of specified works may be determined by a collective agreement or local regulations. This is stated in Part 4 of Article 96 of the Labor Code.

Who should not work at night

As with other work in conditions deviating from normal, certain categories of workers cannot be involved in night work.

Thus, pregnant women and persons under 18 years of age are not allowed to work at night (Part 5 of Article 96 of the Labor Code of the Russian Federation). However, there is an exception to this rule. Can be hired to work at night underage workers, if they participate in the creation or performance of artistic works, as well as minor athletes whose labor function is to prepare for and participate in sports competitions in a certain type or sports (Part 3 of Article 348.8 of the Labor Code of the Russian Federation). Labor activity athletes at night is regulated by a collective or labor agreement or other local regulations.

Who can be hired to work the night shift only with written consent?

Part 5 of Article 96 of the Labor Code of the Russian Federation separately identifies categories of workers whom the employer has the right to involve in night work only with their written consent. Let's call them:

• women with children under three years of age;
• fathers raising children under three years of age without a mother;
• disabled people;
• workers with disabled children;
• workers caring for sick members of their families in accordance with a medical report;
• mothers and fathers raising children under the age of five without a spouse;
• guardians of children under five years of age.

Such an employee can be allowed to work at night not only with his written consent, but also with a medical certificate confirming that this work is not prohibited for him due to health reasons. In addition, the employer is obliged to inform these employees in writing of their right to refuse to work at night.

How to pay for night shift work

The rules for payment for night work are established in Article 154 of the Labor Code of the Russian Federation. Each hour of such work is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.

Violation of labor legislation entails the imposition of an administrative fine on officials in the amount of 1,000 to 5,000 rubles, legal entities— from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)

The specific amounts of the increase in wages for work at night are determined in the labor contract, collective agreement, local regulatory act - order, directive of the manager, regulation on wages, etc. When adopting such a local document, the employer is obliged to take into account the opinion of the representative body of employees (primary trade union organization) . The procedure for taking into account such an opinion is regulated by Article 372 of the Labor Code of the Russian Federation.

However, payment for work on the night shift should not be less than the minimum amount established by the Government of the Russian Federation (Part 2 of Article 154 of the Labor Code of the Russian Federation). The corresponding Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 (hereinafter referred to as Decree No. 554) came into force on August 7, 2008. Starting from this date, the minimum increase in wages for work at night (from 22.00 to 6.00) is 20% of the salary (official salary) calculated per hour of work, or 20% of the hourly tariff rate for each hour of work at night.

Until August 7, 2008, the minimum amount of additional pay for night shift work was not clearly defined. Only industry documents adopted during the existence of the USSR were in effect. For example, in organizations of industry, construction, transport, communications and in the processing industries of the agro-industrial complex, additional payment for work on the night shift was set at 40% of the hourly tariff rate (official salary) for each hour of work in the corresponding shift. At trade enterprises and Catering the amount of this additional payment was 35% of the hourly tariff rate or salary.

So those organizations and individual entrepreneurs who previously paid less than 20% of the hourly tariff rate for each hour for night work are required to increase the amount of additional payments. Otherwise Labour Inspectorate may bring them to administrative responsibility.

Since Resolution No. 554 stipulates only the minimum amount of increased pay, the employer has the right to establish a higher additional payment for night work. Its size may, for example, be 25% or 40% of the hourly tariff rate.

How is the work of creative workers regulated on the night shift?

The night shift work procedure for creative workers involved in the creation or performance (exhibition) of works may be established by a collective agreement, local regulations, or employment contract. This is indicated in Part 6 of Article 96 of the Labor Code of the Russian Federation. This rule applies to employees:

• mass media;
• cinematography organizations;
• television and video crews;
• theaters, theatrical and concert organizations, circuses;
• other persons involved in the creation or performance (exhibition) of works.

In this case, the profession or position of the employee must be indicated in the List of professions and positions of creative workers, approved by Decree of the Government of the Russian Federation dated April 28, 2007 No. 252.

Please note: for night work, the employee is entitled to an additional payment to his salary or earnings, and not a salary increase of 20% or another amount accepted by the company. The fact is that Article 154 of the Labor Code of the Russian Federation provides for the employer’s obligation to pay an increased amount for each hour actually worked at night.

Example 1

The grocery store of Ryabinushka LLC is open 24 hours a day. The regulations on remuneration in the organization, in force since 2005, establish that sellers and cashiers are additionally paid an additional 10% of the hourly wage rate for each hour of work at night. In connection with the entry into force of Resolution No. 554, the organization increased the amount of payment for night work from August 7, 2008. Now for such work an additional 20% of the hourly wage rate is paid. At Ryabinushka LLC, cashiers are provided with a summarized recording of working hours. The hourly rate for a cashier is 150 rubles.

In August 2008, store cashier N.I. Vakhrusheva worked 168 hours, including 56 hours at night. Of these, 12 hours were worked before August 7, 2008.

For night work, the employee was accrued:

In total for August 2008 N.I. Vakhrusheva is entitled to 26,700 rubles. (168 hours ×150 rub. + 180 rub. + 1320 rub.).

What documents should I submit?

Shift work is work in two, three or four shifts (Part 1 of Article 103 of the Labor Code of the Russian Federation)

In organizations working in several shifts, it is necessary to register shift schedules. They are usually an annex to the collective agreement. When drawing up shift schedules, the employer is obliged to take into account the opinion of the representative body of employees.

Working for two shifts in a row is prohibited (Part 5 of Article 103 of the Labor Code of the Russian Federation).

In accordance with Article 103 of the Labor Code of the Russian Federation, shift work is introduced in two cases. Firstly, when the duration of the production process exceeds the permissible duration of daily work. Secondly, if the organization’s activities are not interrupted in order to use equipment more efficiently, increase the volume of products or services provided.

During shift work, each group of workers performs their job responsibilities during the established working hours according to the shift schedule (Part 2 of Article 103 of the Labor Code of the Russian Federation).

The duration of weekly continuous rest cannot be less than 42 hours (Article 110 of the Labor Code of the Russian Federation).

The shift schedule must be brought to the attention of employees no later than one month before it comes into effect (Part 4 of Article 103 of the Labor Code of the Russian Federation). This document is mandatory for both employees and the employer. An employee who has read and agreed with the shift schedule cannot change the order of shifts provided for therein without additional approval from the immediate supervisor. The employer, in turn, does not have the right to call an employee to work outside of the schedule, with the exception of emergency and emergency situations.

A unified form of work shift schedule has not been approved. Therefore, the organization develops such a schedule independently. It can be based on a time sheet (form No. T-12 or T-13). It should be supplemented with two columns designed to familiarize each employee with the shift schedule. In one of them, employees will put the date of familiarization, in the other - their signature.

To reflect the duration of work during the daytime in the report card, the letter code I or digital 01 is used, the duration of work at night is indicated by code N or 02

As already noted, certain categories of workers, named in Part 5 of Article 96 of the Labor Code of the Russian Federation, can be attracted to work at night only with their written consent. In addition, they have the right to refuse the specified work. This means that the employer must obtain written consent from such employees to work the night shift, and also inform them, upon signature, that they have the right to refuse this work. This requirement applies, in particular, to disabled people and women with children under three years of age.

Let's say the employee was initially hired to work shifts or to work exclusively at night (for example, as a night watchman). Then the documents regulating his relationship with the employer are an employment contract and a work shift schedule.

If an employee works during the day, but due to emergency circumstances it becomes necessary to involve him in work on the night shift, it is advisable to obtain the written consent of this employee for such work. Since each hour of night work is paid at an increased rate, the employer must ensure accurate recording of time worked. For this purpose, unified forms are used time sheet(Form No. T-12 or T-13).

How to reflect in tax accounting

Internal labor regulations are a local regulatory act that regulates the procedure for hiring and dismissing employees, the basic rights, duties and responsibilities of the parties to an employment contract, working hours, rest time, as well as other issues regulating labor relations with a given employer (Article 189 of the Labor Code of the Russian Federation)

Additional payments for night work are included in labor costs, which reduce taxable income. The fact is that these payments are specified in paragraph 3 of Article 255 of the Tax Code of the Russian Federation. In accordance with this paragraph, labor costs, in particular, include allowances for tariff rates and salaries for night work, made in accordance with the legislation of the Russian Federation.

Resolution No. 554 establishes only the minimum amount of additional payment for each hour of work at night - no less than 20% of the hourly tariff rate or official salary calculated per hour of work.

Consequently, employers making additional payments in larger size, has the right to include actually accrued amounts in expenses that reduce taxable profit. To do this, the amount of increased pay must be specified in an employment (collective) agreement or a local regulatory act, for example, in internal labor regulations, regulations on remuneration or a separate provision on remuneration in conditions deviating from normal ones.

Let’s assume that the amount of additional payment for night work is established in the wage regulations in force in the organization. Then in employment contracts with employees it is enough to make a reference to this provision.

Example 2

At Kiparis JSC, warehouse watchmen work around the clock in two shifts: from 7.00 to 19.00 and from 19.00 to 7.00. The official salary of a watchman is 17,600 rubles. per month. The regulations on remuneration at ZAO Kiparis establish that for each hour of work at night, 30% of the employee’s hourly wage rate is paid in addition to the official salary.

In September 2008, warehouse guard O.A. Gavrilov worked 63 hours at night (from 22.00 to 6.00), and 105 hours the rest of the time. The standard working time this month is 176 hours.

The hourly wage rate for a watchman in September 2008 was 100 rubles. (RUB 17,600: 176 hours). For night work O.A. Gavrilov received an additional payment in the amount of 1,890 rubles. (100 rubles × 63 hours × 30%).

In total, for September 2008, the employee received a salary in the amount of 18,690 rubles. . In September 2008, when calculating income tax, Kiparis CJSC included this amount in labor costs.

Let's say a company pays employees extra for each hour worked at night, 50% of the hourly wage rate. However, she did not reflect the specific amount of the additional payment either in the employment contracts or in any local regulation. In this case, starting from August 7, 2008, it has the right to include in expenses that reduce taxable profit an allowance of only 20% of the hourly tariff rate. The remaining amount is not taken into account for profit tax purposes.

Example 3

Security guards at the Kashtan LLC parking lot work in shifts. By verbal order of the head of the organization, for work at night (from 22.00 to 6.00), security guards are paid a bonus of 40% of the hourly tariff rate. Its payment is not specified in employment contracts, and there are no regulations on remuneration in the organization.

In September 2008, parking lot security guard V.E. Smirnitsky worked 172 hours, of which 80 hours were at night. The hourly rate of a security guard is 120 rubles.

In September 2008, V.E. Smirnitsky receives a bonus of 3,840 rubles for night work. (120 rubles × 80 hours × 40%). In total, for this month he received a salary of 24,480 rubles. (120 rubles × 172 hours + 3840 rubles).

Since the additional payment for night work in the amount of 40% is not fixed in the labor (collective) agreement or local regulatory document, when calculating income tax, Kashtan LLC includes in labor costs an allowance not exceeding 20% ​​of the hourly wage rate. That is, in September the company takes into account only 22,560 rubles in expenses that reduce taxable profit. (120 rubles × 172 hours + 120 rubles × 80 hours × 20%). The additional payment accrued to the employee is 1920 rubles. (RUB 24,480 -RUB 22,560) is not recognized for profit tax purposes.

What salary taxes should be charged?

Compensations are monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Labor Code and other federal laws (Article 164 of the Labor Code of the Russian Federation)

Unified social tax payments and other remuneration accrued in favor of individuals under employment, author's contracts, as well as civil law contracts, the subject of which is the performance of work or the provision of services, are taxed. This is stated in paragraph 1 of Article 236 of the Tax Code of the Russian Federation. In accordance with paragraph 3 of this article, the specified payments and remuneration (regardless of the form in which they are made) are not subject to unified tax, if for taxpayer organizations such payments are not classified as expenses that reduce taxable profit in the current reporting (tax) period.

There is no need to pay UST on payments listed in Article 238 of the Tax Code of the Russian Federation, including all types of compensation established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local government (within the limits determined in accordance with the legislation of the Russian Federation) related to the implementation an individual with labor responsibilities.

However, increased payment for night work is not a compensation payment. After all, it does not correspond to the definition of compensation given in Article 164 of the Labor Code of the Russian Federation. Thus, additional payments for night shift work are subject to UST on the same basis as other charges under employment contracts.

Tax agents for personal income tax are Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, separate units foreign organizations in the Russian Federation from which or as a result of relations with which the taxpayer received income (Article 226 of the Tax Code of the Russian Federation)

Moreover, the tax base for the unified social tax also includes allowances for night work in an amount exceeding 20% ​​of the hourly tariff rate or official salary calculated per hour of work. The main thing is that these additional payments are established in the manner provided for in Part 3 of Article 154 of the Labor Code of the Russian Federation. That is, they must be specified in an employment or collective agreement or in a local regulatory document.

If the amount of the surcharge is not determined in the specified documents, from August 7, 2008, the employer charges UST only for allowances in the amount of 20% of the hourly tariff rate. The remaining amount of the surcharge is not subject to UST, since it cannot be taken into account in expenses when calculating corporate income tax. The basis is paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

Objects of UST taxation and insurance premiums for compulsory pension insurance match up. This is established in paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ. Consequently, insurance contributions to the Pension Fund for additional payments for night work are calculated according to the same rules as the Unified Social Tax.

Insurance premiums for injuries The wages of employees accrued on all grounds are taxed. This is stated in paragraph 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases. The specified contributions are not subject to those types of payments that are named in the List of payments for which insurance premiums are not charged to the Social Insurance Fund of Russia. Additional payments for night work are not mentioned in this list. This means that any amount of bonuses for night work (including those in excess of 20% of the hourly tariff rate) must be subject to injury insurance premiums.

When determining the tax base according to Personal income tax all income of the taxpayer received by him, both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits are taken into account (clause 1 of Article 210 of the Tax Code of the Russian Federation). At the same time, the tax base does not include those types of income that are not subject to taxation and are listed in Article 217 of the Tax Code. Thus, compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation) are not subject to personal income tax. As already noted, increased pay for night work is not compensation. Therefore, such additional payments are subject to personal income tax in accordance with the generally established procedure.

Let’s say that part of the allowance for night work (in an amount exceeding 20% ​​of the hourly tariff rate) was not included in expenses that reduce the tax base for income tax, and the unified social tax was not charged on it, since the full amount of this surcharge was not registered in an employment (collective) agreement or local regulation. Despite this, personal income tax must be paid on the entire amount of increased pay for night work.

An employer paying wages to an individual must fulfill the duties of a tax agent, that is, calculate personal income tax, withhold it from the employee and pay it to the budget. This is the requirement of paragraph 1 of Article 226 of the Tax Code.

Example 4

Let's use the condition of example 2. Let's calculate the salary taxes that the organization must pay on O.A.'s wages. Gavrilova (born in 1952). The rate of insurance premiums for injuries established by Kiparis CJSC is 0.2%. For the amount of additional payment for work at night, the organization charges unified social tax, insurance contributions to the Pension Fund of the Russian Federation and for injuries. UST from O.A.’s salary Gavrilov for September 2008 amounted to:

• to the federal budget - 3,738 rubles. (RUB 18,690 × 20%);
• FSS of Russia - 542.01 rubles. (RUB 18,690 × 2.9%);
• FFOMS - 205.59 rubles. (RUB 18,690 × 1.1%);
• TFOMS - 373.8 rubles. (RUB 18,690 × 2%).

In total, unified social tax was accrued in the amount of 4859.4 rubles. (RUB 3,738 + RUB 542.01 + RUB 205.59 + RUB 373.8).

From O.A.’s salary Gavrilov’s company pays contributions to the Pension Fund to finance only the insurance part of the labor pension. In September 2008, it paid 2,616.6 rubles from the employee’s salary. (RUB 18,690 × 14%) in the form insurance contributions to the Pension Fund.

The organization reduces the UST payable to the federal budget by the amount of insurance contributions accrued to the Pension Fund for the same period. That is, she is obliged to transfer 1121.4 rubles to the federal budget. (3738 rubles - 2616.6 rubles).

from O.A.’s salary Gavrilov for September 2008 amounted to 37.38 rubles. (RUB 18,690 -0.2%).

From the amount of O.A.’s salary The company retains Gavrilov for this month Personal income tax in the amount of 2430 rubles. (RUB 18,690 × 13%).

Example 5

Let's use the condition of example 3. Let's say that in 2008, Kashtan LLC established an insurance premium rate for injuries of 0.4%.

The 40% bonus for night work paid to the organization’s employees is not stipulated either in the labor (collective) agreement or in the local regulatory document. Therefore, the company charges UST and insurance contributions to the Pension Fund only for that part of the surcharge that does not exceed 20% of the hourly tariff rate. After all, the rest of the surcharge does not relate to expenses that reduce taxable profit.

The organization calculated the UST from V.E.’s wages. Smirnitsky for September 2008 as follows:

• to the federal budget - 4512 rubles. (RUB 22,560 × 20%);
• FSS of Russia - 654.24 rubles. (RUB 22,560 × 2.9%);
• FFOMS - 248.16 rubles. (RUB 22,560 × 1.1%);
• TFOMS - 451.2 rubles. (RUB 22,560 × 2%).
• In total, unified social tax was accrued in the amount of 5865.6 rubles. (RUB 4,512 + RUB 654.24 + RUB 248.16 + RUB 451.2).

Insurance contributions to the Pension Fund from the employee’s salary amounted to 3158.4 rubles. (RUB 22,560 × 14%). Since the unified social tax payable to the federal budget is reduced by the amount of insurance contributions accrued to the Pension Fund for the same period, the organization will transfer 1,353.6 rubles to the federal budget. (4512 rubles - 3158.4 rubles).

Insurance premiums for injuries are paid from the amount of wages accrued for all reasons. This means that in September 2008 the company will accrue 97.92 rubles. (RUB 24,480 × 0.4%).

To the tax base according to Personal income tax the organization will also include the entire amount of V.E.’s salary. Smirnitsky, that is, 24,480 rubles. From the salary for this month, Kashtan LLC will withhold tax in the amount of 3,182 rubles. (RUB 24,480 × 13%)