Article tk rf holidays. If the vacation fell on a weekend or holiday, how to calculate vacation pay

Non-working holidays

Non-working holidays in the Russian Federation are:

January 1-6 and 8 - New Year holidays;
January 7 - Orthodox Christmas;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 - National Unity Day.

As a rule, if Saturday or Sunday coincides with a holiday, the day off is transferred to the next business day. For the rational use of weekends and holidays, by special decision of the government, other transfers may occur: for example, if the holiday falls on Tuesday, then Monday is sometimes made a day off, and the previous Saturday is a working day. Also, the day off can be moved to any other day of the year.

On holidays, most companies' offices and many museums are closed, but large stores usually work, but according to a special schedule.

Other national holidays and memorable dates

Usually widely noted, but not non-working:

January 25 - Tatyana's day (day of students);
April 1 - April Fool's Day;
April 12 - Cosmonautics Day;
May 24 - Day of Slavic Literature and Culture;
June 1 - International Children's Day;
July 8 - Day of family, love and fidelity;
August 22 - Day of the State Flag of the Russian Federation;
1 September is the day of knowledge;
October 5 - Teacher's Day;
December 12 - Russian Constitution Day.

June 22 - Day of memory and sorrow. On this day, the beginning of the Great Patriotic War is remembered; entertainment programs are not broadcast on television and radio.

In addition, so-called professional holidays are usually celebrated in Russia, dedicated to specialists in various fields of activity. For example, on February 10, diplomatic workers are congratulated, on March 19 - submariners, on April 27 - notaries, etc.

Holidays of Russian regions

Subjects of the Russian Federation have the right to declare their own holidays and weekends.

So, in Bashkortostan, Tatarstan, Adygea, Dagestan, Ingushetia, Kabardino-Balkaria, Karachay-Cherkessia and Chechnya - in regions where a large number of Muslims live, non-working holidays are:

Eid al-Adha - the holiday of the end of the Hajj to Mecca, is celebrated on the 10th day of the 12th month of Zul-Hijj according to the Islamic calendar (the dates shift every year, because, unlike the Gregorian calendar, which counts the year by the revolution of the Sun around the Earth, the Islamic focused on the phases of the moon);
Eid al-Fitr is a holiday in honor of the end of fasting in the holy month of Ramadan, celebrated on the 1st day of the month of Shawwal.

In the Republic of Yakutia, everyone rests on the pagan holiday "Ysyakh" - a celebration in honor of summer and the revival of nature (celebrated between June 10 and June 25, the date is set by a special decree each time).

In the republics of Buryatia and Kalmykia, people do not work during the Buddhist celebration of Tsagan Sar: the onset of the new year and the beginning of spring are celebrated in January-February on the day of the new moon.

Also, in most subjects of the Russian Federation, a non-working holiday is the day dedicated to the formation of each of the republics.

Introduction……………………………………………………………………..…….2

1. Weekends and non-working holidays in accordance with the Labor Code of the Russian Federation………...3

1.1. Features of the legal regulation of weekends and non-working holidays …………………………………………………...3

1.2. Cases of involving employees to work on weekends and (or) non-working holidays ……………………………….……...11

1.3. Rules for attracting and formalizing engagement to work on weekends and (or) non-working holidays ………………… 17

1.4. Pay on weekends and (or) holidays …………….20

Conclusion………………………………………………………………………….24

List of legal acts and literature…………………………...26

Introduction

According to Article 37 of the Constitution of the Russian Federation - “everyone has the right to rest”, and along with fixing the main forms of rest (weekends and holidays, paid annual leave), it guarantees the duration of working hours established by federal law to a person working under an employment contract.

Rest time - the time during which the employee is free from the performance of labor duties and which he can use at his own discretion. But Article 113 of the Labor Code of the Russian Federation provides for cases when the employer has the right to involve employees in work on weekends and non-working holidays. These cases are the object of my course work.

The purpose of writing a term paper is to conduct a comprehensive study of the legal regulation of leisure time under Russian law.

The achievement of this goal is facilitated by the solution of the following tasks:

Determination of the general theoretical provisions of weekends and non-working holidays in accordance with the Labor Code of the Russian Federation;

Analysis of the procedure for remuneration on weekends and non-working holidays;

1. Weekends and non-working holidays in accordance with the Labor Code of the Russian Federation.

1.1. Features of the legal regulation of weekends and non-working holidays.

Weekends are a form of rest time. Their distinguishing feature is that they are provided to employees for uninterrupted rest between working days.

The concept of "rest" in this case, in addition to the time needed for sleep, includes a sufficient amount of time during which workers could do whatever they wish, or, in other words, free time. The International Labor Organization (ILO) drew the attention of employers in its early years to the fact that the well-directed use of leisure time, by enabling workers to pursue more diverse interests and by providing a break from the stress of everyday work, can increase productivity and output, and thus can help you get the most out of your working day.

In Russian legislation, the regulator of working hours during the week is article 111 of the Labor Code of the Russian Federation, which guarantees the provision of weekly uninterrupted rest for all employees.

The duration of the working week is provided for by the working hours and is established by the collective agreement or the internal labor regulations of the organization in accordance with the Labor Code of the Russian Federation.

Sunday is proclaimed part of the second article 111 of the Labor Code of the Russian Federation as a general day off. Moreover, the second day off with a 5-day working week is established by organizations independently in their local regulations - usually either before or after Sunday, however, other options are possible, since part two of Article 111 of the Labor Code of the Russian Federation provides that both days off, “usually ", are provided in a row.

In accordance with the generally accepted ILO principle of providing workers with uninterrupted free time “to the extent possible”, employers are left with the choice of establishing days off, taking into account the requirements of various sectors of the economy, local customs and the differing abilities and skills of various groups of workers. This principle was reproduced in the third part of Article 111 of the Labor Code of the Russian Federation, which secured the right of employers in organizations in which suspension of work on weekends is impossible due to production, technical and organizational conditions, to provide employees with days off on different days of the week in turn to each group of employees in accordance with the rules of the internal labor organization schedule.

According to article 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours. Legislative consolidation of the lower limit of this period of time reflects the seriousness of the state's attitude to the complex of various aspects of the physical, mental and social well-being of workers. After all, the lack of free time can ultimately have a negative impact on their participation in society and disrupt social contacts, which, in fact, constitute the activity of the state. In addition, the very size of the minimum period of uninterrupted free time reflects not only the social side of labor activity, but also the level of economic development of society - in developed countries it is more, and in developing countries it is less.

The beginning of the period specified in Article 110 of the Labor Code of the Russian Federation is calculated from the moment the employee finishes work on the last day of the calendar or working week (when working according to the shift schedule), and the end, respectively, from the moment he enters work on the first day of the new calendar or working week.

By the way, it is precisely for the purposes of complying with the established standard of time for weekly rest that part three of Article 95 of the Code establishes a limit on the duration of work on the eve of days off with a 6-day working week - no more than 5 hours.

Giving the day the status of an official holiday and, importantly, defining its nature as a non-working holiday is carried out in each country in its own way. In some countries, these issues are regulated by special regulations dedicated exclusively to holidays, and which are most often called “On Holidays” or “On Holidays”, in others, holidays are introduced and canceled by separate acts (for each specific day), in third - holidays are established by general regulatory legal acts regulating public administration.

In the Russian Federation, the list of public holidays is determined by article 112 of the Labor Code of the Russian Federation. After amendments to it by the Federal Law of December 29, 2004 No. 201-FZ, non-working holidays in the Russian Federation are:

Without going into an analysis of the legitimacy of these holidays from the point of view of the correspondence of the above articles of the Constitution of the Russian Federation and articles 5, 6 and 112 of the Labor Code of the Russian Federation, we note that article 112 of our main Code does not exhaust public holidays.

According to part two of Article 112 of the Labor Code of the Russian Federation, if a non-working holiday falls on a day off, then the day off is transferred to the next working day after the holiday.

Here it is necessary to pay attention that for public holidays, which are established by the legislation of the constituent entities of the Russian Federation, the legislative acts that introduce these holidays provide for a similar transfer procedure: if the day off and holidays coincide, the day off is transferred to the next working day after the holiday.

The clarification, in particular, provides that the transfer of days off coinciding with holidays is carried out in organizations that use different work and rest regimes, in which work is not performed on holidays. This applies equally to the modes of operation both with constant days off, fixed by the days of the week, and with sliding days of rest.

For work and rest regimes that provide for work on holidays (for example, in continuously operating organizations or related to daily public services, round-the-clock duty, etc.), this provision on the postponement of days off does not apply.

In addition to the automatic transfer of days off, part five of Article 112 of the Labor Code of the Russian Federation provides that, for the rational use of weekends and non-working holidays by employees, the Government of the Russian Federation has the right to transfer days off to other days. A draft resolution on such a transfer is being prepared by the Russian Ministry of Health and Social Development. The Government of the Russian Federation considers it and either accepts the proposals of the Ministry and issues a resolution, or edits them.

The duration of this cannot be less than 42 hours. This rule must be observed in all organizations, regardless of organizational and legal forms, when establishing work modes and shift schedules. The duration of the weekly uninterrupted rest is calculated from the end of work on the eve of the day off and until the start of work on the day after the day off. The calculation of the duration depends on the mode of working time: the type of working week, shift schedules. With a five-day working week, two days off are provided, with a six-day working week - one. The general day off is Sunday (Article 111 of the Labor Code of the Russian Federation). The second day off with a five-day working week is established by a collective agreement or internal labor regulations. Weekends are usually given consecutively.

Weekend

Weekends are a form of rest time. Their distinguishing feature is that they are provided to employees for uninterrupted rest between working days.

The concept of "rest" in this case, in addition to the time needed for sleep, includes a sufficient amount of time during which workers could do whatever they wish, or, in other words, free time.

The International Labor Organization (ILO) drew the attention of employers in its early years to the fact that the well-directed use of leisure time, by enabling workers to pursue more diverse interests and by providing a break from the stress of everyday work, can increase productivity and thus can contribute to getting the most out of the working day.

It is this scientific and social approach to the establishment of rest time that currently prevails in developed countries, where the length of working time is limited by law or otherwise, i.e., mandatory uninterrupted rest time is established.

In Russian legislation, Art. 111 of the Labor Code of the Russian Federation, which guarantees the provision of weekly uninterrupted rest for all employees.

The duration of the working week is provided for by the working time regime, five days with two days off, six days with one day off, a working week with days off on a staggered schedule, and is established by a collective agreement or internal labor regulations of the organization in accordance with the Labor Code of the Russian Federation.

Part 2 of Art. 111 of the Labor Code of the Russian Federation, Sunday is declared a general day off. Moreover, the second day off with a five-day working week is set by organizations independently in their local regulations - usually either before or after Sunday, but other options are possible, since Part 2 of Art. 111 of the Labor Code of the Russian Federation provides that both days off, as a rule, are provided in a row.

In accordance with the generally accepted ILO principle of providing workers with uninterrupted leisure time as far as possible, employers are left with the choice of establishing days off, taking into account the requirements of various sectors of the economy, local customs and the differing abilities and skills of various groups of workers. This principle was reproduced in Part 3 of Art. 111 of the Labor Code of the Russian Federation, which secured the right of employers in organizations in which suspension of work on weekends is impossible due to production, technical and organizational conditions, to provide days off to employees on different days of the week in turn for each group of employees in accordance with the internal labor regulations of the organization.

According to Art. 110 of the Labor Code of the Russian Federation, the duration of a weekly uninterrupted rest cannot be less than 42 hours. Legislative consolidation of the lower limit of this period of time reflects the seriousness of the state's attitude to the complex of various aspects of the physical, mental and social well-being of workers. After all, the lack of free time can ultimately have a negative impact on their participation in society and disrupt social contacts, which, in fact, constitute the activity of the state.

In addition, the very size of the minimum period of uninterrupted free time reflects not only the social side of labor activity, but also the level of economic development of society - in developed countries it is more, and in developing countries it is less, for example, in Vietnam it is 24 hours.

The beginning of the specified in Art. 110 of the Labor Code of the Russian Federation, the period is calculated from the moment the employee finishes work on the last day of the calendar or work week, when working according to the shift schedule, and the end, respectively, from the moment the employee enters work on the first day of the new calendar or work week. The specific duration of the weekly uninterrupted rest depends on the operating mode established in the organization, i.e. on the type of week: 5-day, 6-day or shift schedule, and on the employer's calculations.

By the way, it is precisely for the purpose of complying with the established standard of time for weekly rest, Part 3 of Art. 95 of the Labor Code of the Russian Federation establishes a limit on the duration of work on the eve of days off with a 6-day working week - no more than 5 hours.

Non-working holidays

Every country in the world has its own official holidays, when the population is not involved in work, but rests.

Giving the day the status of an official holiday and, importantly, defining its nature as a non-working holiday is carried out in each country in its own way. In some countries, these issues are regulated by special regulations dedicated exclusively to holidays, and which are most often called “On Holidays” or “On Holidays”, in others - holidays are introduced and canceled by separate acts for each specific day, in others - Holidays are established by general regulatory legal acts regulating public administration.

In the Russian Federation, the list of public holidays is determined by Art. 112 of the Labor Code of the Russian Federation. After amendments to it by the Federal Law of December 29, 2004 No. 201-FZ, non-working holidays in the Russian Federation are:

January 1, 2, 3, 4 and 5 - New Year holidays;
January 7 - Christmas;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 is National Unity Day.

If a weekend and a non-working holiday coincide, the day off is transferred to the next working day after the holiday.

1. Is it legal to hire employees to work on weekends and non-working holidays.

2. What documents are used to document work on weekends and holidays.

3. What compensation is due to employees for working on weekends and holidays.

In accordance with the Labor Code of the Russian Federation, all employees have the right to rest on weekends and non-working holidays. Moreover, the legislation establishes a direct ban on working on such days. And only in exceptional cases, the employer can involve employees to work on weekends and holidays. At the same time, in order to prevent violations of labor laws, involvement in work on holidays and weekends must be properly executed and paid at an increased rate. How to do it right - read the article.

What days are weekends and non-working holidays

Weekend, that is, days of uninterrupted weekly rest, are established by the internal labor regulations (Article 111 of the Labor Code of the Russian Federation). That is, it is not at all necessary that the generally accepted days off Saturday and Sunday will be days off for a particular employee of a particular organization. For example, if an employee has a shift work schedule and his work shifts fall on Saturday and Sunday, then these days are working days for him, and no special work is required on these days. Or, if an employee has a six-day work week with one day off Sunday, then Saturday will be a normal working day for him, and the employer does not need to arrange and pay for work on such a day in a special way. I.e a special procedure for engaging in work and payment will be valid only if the employee goes to work on his day off, established by the internal labor regulations.

With public holidays the situation is different: they are the same for all employees, regardless of the work schedule. Respectively, work on such days in any case provides for increased pay and compliance with the procedure for attracting to work.

The list of non-working holidays is established by Art. 112 of the Labor Code of the Russian Federation and it is closed:

January 1, 2, 3, 4, 5, 6 and 8 - New Year holidays;
January 7 - Christmas;
February 23 - Defender of the Fatherland Day;
March 8 - International Women's Day;
May 1 - Spring and Labor Day;
May 9 - Victory Day;
June 12 - Day of Russia;
November 4 is National Unity Day.

In some cases, additional non-working holidays may be established at the level of a constituent entity of the Russian Federation in connection with a religious holiday.

! Note: If a non-working holiday coincides with a day off, then the day off is transferred to the next working day after the holiday (part 2 of article 112 of the Labor Code of the Russian Federation). The key point here is that it is transferred exactly day off day, and the holiday is tied to a specific date. For example, in 2015, a non-working holiday on May 9 fell on Saturday, so the day off was moved to May 11. Thus, if, according to the shift schedule, the employee had to work on May 11, work on such a day is processed and paid in the usual manner, as well as on other working days. If the work shift fell on May 9, that is, on a non-working holiday, then the employer will have to comply with the conditions for attracting an employee to work on such a day and pay an increased amount for work.

Conditions for employment on weekends and holidays

In most cases, in order to attract an employee to work on a weekend or non-working holiday, the employer must obtain consent from him, and in writing. And only in exceptional cases such consent is not required.

The written consent of the employee is not required.

If an employee is called to work on a weekend or non-working holiday in case of emergency(part 3 of article 113 of the Labor Code of the Russian Federation):

to prevent a catastrophe, industrial accident or eliminate their consequences;
to prevent accidents, destruction or damage to the property of the employer, state or municipal property;
to perform work caused by emergency (fires, floods, earthquakes, etc.).

If an employee is involved on a non-working holiday in accordance with the established shift schedule(on their own shift) for the performance of work (Article 103 of the Labor Code of the Russian Federation, part 6 of Article 113 of the Labor Code of the Russian Federation):

in continuously operating organizations;
related to public services;
urgent repair and loading and unloading operations.

The written consent of the employee is required

In addition to the above cases, the employer has the right to involve employees to work on weekends or non-working holidays to perform urgent, unforeseen work, on the implementation of which the normal functioning of the organization (IP) depends. In this case, the consent of the employee, drawn up in writing (part 2 of article 113 of the Labor Code of the Russian Federation), is necessary.

The most “closest” example to us: going to work as an accountant on the January holidays for the preparation of annual reports, payroll, contributions, etc. And although in most cases accountants, as people with a high degree of responsibility, are themselves the initiators of such "holiday" work, it is still necessary to issue a written consent. Otherwise, the employer faces liability for violation of labor laws.

Regardless of the reason for which the employer attracts employees to work on a weekend or non-working holiday, for certain categories of employees written consent is mandatory in any case. These categories include (part 7 of article 113, part 2, 3 of article 259, article 264 of the Labor Code of the Russian Federation):

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

In addition to written consent, for the legal involvement of employees from the categories listed above, it is required (part 7 of article 113 of the Labor Code of the Russian Federation):

notice of the right to refuse such work, with which the employee must be familiarized against signature;
confirmation that the employee is not prohibited from working on such days for health reasons in accordance with the medical report.

! Note: Absence from work on a weekend or non-working holiday in the absence of the written consent of the employee (in cases where it is required) is not a disciplinary violation and does not entail any consequences for the employee.

Work ban on weekends and holidays

The Labor Code of the Russian Federation contains a direct ban on employing the following categories of workers on weekends or non-working holidays (even with their consent):

pregnant women (part 1 of article 259 of the Labor Code of the Russian Federation);
workers under the age of 18 (Article 268 of the Labor Code of the Russian Federation), with the exception of athletes and creative workers.

Written consent of the employee

The written consent of the employee can be issued as a separate document or contained in a notice of engagement to work on a weekend or holiday. There are no unified forms of such notification and written consent, so the employer has the right to develop and apply their own.

A notice of engagement to work on a weekend or non-working holiday may be addressed to each employee individually or to a group of employees, indicating their full names and positions. The second option - notification to a group of employees - is convenient when it is planned to involve several employees at once in order to "remember" to obtain the consent of each of them. The notice should include:

the date of the planned employment;
the reason for the need for such involvement;
the fact of acquaintance of the employee with the notification;
the fact of consent (or refusal) of the employee to work on a weekend or non-working holiday;
the fact that the employee is familiarized with the right to refuse to work on a weekend or non-working holiday (mandatory for certain categories of employees);
the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (indicating the date).

Issuing an executive order

Engaging employees to work on weekends and non-working holidays must be formalized in writing by the employer (part 8 of article 113 of the Labor Code of the Russian Federation). The mandatory form of such an order (order) is not provided, therefore, each employer develops it independently.

The order is drawn up on the basis of a document in which the employee's consent is expressed to work on a weekend or non-working holiday (a written consent or a notification containing such consent). The order states:

Full name and position of the employee (employees) involved in work on a weekend or non-working holiday;
date of recruitment;
the reason for the need for such involvement;
the form of compensation chosen by the employee: payment in an increased amount or an additional day of rest (with an indication of the date). If the form of compensation is not predetermined, then it can be issued by a separate order after completion of work.

Payment procedure for work on weekends and non-working holidays

For work on a weekend or non-working holiday, employees are entitled (Article 153 of the Labor Code of the Russian Federation):

payment of at least double the amount;

payment in a single amount with the provision of another day of rest.

Thus, the Code establishes only minimum payment amounts Therefore, the employer has the right to provide for increased wages. For example, instead of double pay, the employer may charge triple pay, and so on. Specific amounts of payment for work on weekends and holidays are fixed in a collective agreement, a local regulatory act (for example, the Regulations on wages) or in an employment contract.

! Note: The employee has the right, at his own discretion, to choose the form of compensation for work on a weekend or holiday: increased pay or pay in a single amount with the provision of another day of rest. An employer cannot "impose" a form of compensation. However, there is an exception to this rule: if the employee works on fixed-term employment contract concluded for a period of up to two months. In this case, for work on a weekend or holiday, the only type of compensation is provided for him - payment of at least double the amount (part 2 of article 290 of the Labor Code of the Russian Federation).

So, we found out that work on a weekend or holiday is paid to the employee at least twice the amount or in a single amount with the provision of another day of rest, which is not paid separately. At first glance, everything is quite simple, but in practice some difficulties may arise, since the specific procedure for calculating the “increased” payment depends on the wage system used.

For clarity, the features of calculating payment for work on a weekend or non-working holiday are reflected in the table.

Wage system	Payment for work on a weekend or non-working holiday
Wage system	No other rest day provided	Another rest day provided
piecework	Not less than double piece rates	Single piece rates
Time	Not less than double the daily or hourly rate for each hour worked on such day	Single daily or hourly rate
Salary	The monthly norm of working time is not exceeded(for example, the work shift fell on a non-working holiday)
	At least at a single daily or hourly rate (part of the salary for one day or hour) in excess of the salary	In the amount of salary
	Monthly working hours exceeded(for example, if the employee went to work on his day off)
	Not less than double the daily or hourly rate (part of the salary for one day or hour) in excess of the salary	At a single daily or hourly rate (part of the salary for one day or hour) in addition to the salary

! Note: If part of the working day (shift) falls on a weekend or non-working holiday, then the hours actually worked on that day are paid double. But if the employee chose another day of rest as compensation, then he is given whole day of rest regardless of the number of hours worked on a weekend or holiday (Rostrud letters dated 17.03.2010 No. 731-6-1, dated 03.07.2009 No. 1936-6-1, dated 10.31.2008 No. 5917-TZ).

As a rule, the main difficulties are caused by the calculation of payment for work on a weekend or non-working holiday, if the employee has a salary. In this case, as can be seen from the plate, it is necessary to take into account the monthly norm of working time. Monthly working hours is calculated according to the schedule of a five-day working week with two days off on Saturday and Sunday based on the duration of daily work (shift) (Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n). For example, if a worker has a 40-hour working week, then the monthly norm of working time in August 2015 is 168 hours (40 / 5 x 21).

In more detail, we will consider the procedure for calculating the payment for work on a weekend or holiday using examples.

Example 1. Work on a weekend or non-working holiday is carried out within monthly working hours.

Yu.A. Mikhailov, the operator of Pribor LLC, who works in shifts, has a 40-hour working week and a salary of 41,750 rubles. per month. In June 2015, in accordance with the schedule, Mikhailov Yu.A. worked 20 shifts (8 hours each), while one of them fell on a non-working holiday on June 12. Let's calculate the employee's salary for June 2015:

The hourly rate in June is: 250 rubles. (41,750 rubles / 167 hours)
Number of hours worked in June: 160 hours (8 hours x 20 shifts)
June salary: 40,000 rubles. (250 days x 160 hours)
Payment for a non-working holiday in excess of salary: 2,000 rubles. (250 rubles x 8 hours)
Total salary for June: 42,000 rubles. (2,000 rubles + 40,000 rubles)

In this case, work on a non-working holiday is not additionally paid, that is, the salary for June will be equal to the salary and will amount to 40,000 rubles.

Example 2. Work on a weekend or non-working holiday is carried out over monthly working hours.

To the accountant of OOO "Balance" Voronina E.V. a 40-hour working week was established and a salary of 25,050 rubles. per month. In June 2015, all working days were fully worked out, in addition, Voronina E.V. was involved in work on a non-working holiday on June 12 (8 hours). Let's calculate the employee's salary for June 2015:

The employee chose an increased pay for work on a non-working holiday without providing another day of rest.

Monthly norm of working time in June: 167 hours (40 hours / 5 days x 21 days - 1 day (pre-holiday))
The hourly rate in June is: 150 rubles. (25,050 rubles / 167 hours)
Number of hours actually worked in June: 175 hours (167 hours + 8 hours)
Salary for June: 25,050 rubles. (150 rubles x 167 hours)
Payment for a non-working holiday in excess of salary: 2,400 rubles. (150 rubles x 8 hours x 2)
Total salary for June: 27,450 rubles. (2,400 rubles + 25,050 rubles)

The employee chose to provide another day of rest for work on a non-working holiday.

Payment for a non-working holiday in excess of salary: 1,200 rubles. (150 rubles x 8 hours)
Total salary for June: 26,250 rubles. (1,200 rubles + 25,050 rubles)

! Note: If an employee worked overtime on a non-working holiday (for example, instead of 8 hours he worked 9 hours), then all overtime hours are also considered holiday work. At the same time, for the entire time of work on a holiday, only one type of surcharge is charged - for work on a non-working holiday. At the same time, it is impossible to accrue additional payment for work on a holiday and for overtime work.

Income tax, personal income tax, contributions from pay for work on weekends and holidays

Accruals to employees for work on weekends and non-working holidays are part of the salary, therefore, the following amounts:

are included in the employee's income and are subject to personal income tax in the general manner (clause 6 clause 1 article 208, clause 1 article 210 of the Tax Code of the Russian Federation);
are subject to insurance premiums to the PFR, FFOMS, FSS in full (part 1 of article 7 of Federal Law No. 212-FZ, clause 1 of article 20.1 of Federal Law No. 125-FZ);
are taken into account in income tax expenses and under the simplified tax system as part of labor costs (clause 3 of article 255, clause 6 of clause 1 of article 346.15 of the Tax Code of the Russian Federation).

At the same time, the minimum amount of payment for work on a day off or a non-working holiday, accrued in the amounts established by the Labor Code of the Russian Federation, is unambiguously included in expenses for taxation purposes: in a double amount if another day off was not provided, and in a single amount if another day off is provided.

As for the inclusion of increased payment in expenses, in the part exceeding the minimum established by the Labor Code of the Russian Federation, there is no unambiguous position of the regulatory authorities on this matter. Thus, the Ministry of Finance spoke out against including in expenses the amounts of payment for work on weekends and holidays in excess of those established by the Labor Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.03.2005 No. 03-03-01-04 / 1/88). However, the Federal Tax Service considers it possible to include in tax expenses the full amount accrued for work on weekends and holidays (Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08 / 93). Thus, the taxpayer has the opportunity to defend the legitimacy of including in the expenses the entire amount accrued for work on a weekend or holiday. At the same time, do not forget that the costs must be justified and documented. I.e increased payment must be fixed in internal administrative documents, and the need to involve reflected in the relevant order.

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Normative base

Labor Code of the Russian Federation
Tax Code of the Russian Federation
Federal Law No. 212-FZ dated July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”
Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 No. 588n “On approval of the procedure for calculating the norm of working hours for certain calendar periods of time (month, quarter, year) depending on the established working hours per week”
Letter of the Ministry of Finance of Russia dated March 4, 2005 No. 03-03-01-04/1/88
Letter of the Federal Tax Service of Russia dated April 28, 2005 No. 02-3-08/93
Letters from Rostrud

dated 17.03.2010 No. 731-6-1,
dated 03.07.2009 No. 1936-6-1,
dated October 31, 2008 No. 5917-ТЗ

How to get acquainted with the official texts of these documents, find out in the section

♦ Heading: , .

ST 112 of the Labor Code of the Russian Federation.

Non-working holidays in the Russian Federation are:

1, 2, 3, 4, 5, 6 and January 8- New Year holidays;
January 7- Nativity;
February 23- Defender of the Fatherland Day;
March 8- International Women's Day;
May 1- Spring and Labour Day;
May 9- Victory Day;
12 June- Russia Day;
November 4- National Unity Day.

If a weekend and a non-working holiday coincide, the day off is transferred to
the next working day after a public holiday, except for weekends coinciding with
non-working holidays specified in paragraphs two and three of part one of this
articles. The Government of the Russian Federation transfers two days off from the number of days off,
coinciding with the non-working holidays specified in the second and third paragraphs of the part
the first of this article, on other days in the next calendar year in the manner prescribed
part five of this article.

Employees, with the exception of employees receiving a salary (official salary),
for non-working holidays on which they were not involved in work, paid
additional reward. Amount and procedure for payment of said remuneration
determined by the collective agreement, agreements, local regulations,
adopted taking into account the opinion of the elected body of the primary trade union organization,
labor contract. The amount of expenses for the payment of additional remuneration for non-working
Holidays are included in labor costs in full.

The presence of non-working holidays in a calendar month is not a basis for
reduction of wages for employees receiving a salary (official salary).

For the purpose of rational use by employees of weekends and non-working holidays
days weekends may be transferred to other days by federal law or regulatory
legal act of the Government of the Russian Federation. At the same time, the legal act
of the Government of the Russian Federation on the transfer of days off to other days in the next
calendar year is subject to official publication no later than one month before the onset of
the corresponding calendar year. Adoption of normative legal acts of the Government
of the Russian Federation on the transfer of days off to other days during the calendar year
allowed subject to the official publication of these acts no later than two
months before the calendar date of the holiday being set.

Commentary on Art. 112 of the Labor Code of the Russian Federation

1. Part 1 of the commented article establishes all-Russian non-working holidays. Taking into account the delimitation of powers between the federal state authorities and the state authorities of the constituent entities of the Russian Federation in the field of labor relations and other relations directly related to them, the constituent entities of the Russian Federation have the right to establish additional non-working holidays, in addition to those established by part 1 of the commented article 112 of the Labor Code of the Russian Federation. This is of particular importance in a multinational and multi-confessional state, which is the Russian Federation. Replacing individual non-working holidays provided for by federal law with other days would be contrary to the Labor Code of the Russian Federation (see also the commentary to it).

2. In accordance with parts 3 and 4 of the commented article, non-working holidays are payable. For employees whose remuneration system provides for the monthly payment of a salary (official salary), if there are non-working holidays in a calendar month, the amount of wages for this month is not reduced. Under other systems of remuneration for non-working holidays, on which employees were not involved in work, they are paid additional remuneration. The procedure for establishing the amount of remuneration is specified in part 4 of the commented article 112 of the Labor Code of the Russian Federation.