Who can work the night shift? How are night work hours paid during a shift schedule according to the Labor Code of the Russian Federation?

In order to ensure the safety, health and well-being of citizens, police, security guards, doctors, representatives work in the dark utilities. Taxi drivers, hotline operators, and service industry employees do their work at night. Drivers drive trains, bakers bake bread in bakeries... Working at night is not easy, so the regulation of such activities has its own specifics.

Night work

Working at night in our country is permitted by law. Article 96 of the Labor Code of the Russian Federation defines night time as the period from 10 p.m. to 6 a.m. Work during this period is considered employment in conditions different from normal, therefore, payment for night hours according to the Labor Code of the Russian Federation for persons who perform their job responsibilities V specified period, guaranteed in increased size.

The specific amount of payment can be determined in an agreement with each employee, a collective agreement or other regulatory act of the organization. However, in any case, payment for night hours cannot be lower than the minimum established by Russian labor legislation.

The amount of payment to an employee for this type of employment at the end of the month depends on the mode in which he went to work shifts, as well as on the reasons for his involvement professional responsibilities at night time.

Operating mode

The mode in which the employee will work is determined by agreement with the employer. And this is an important condition of the employment contract, which must be agreed upon and spelled out in advance. It is especially important to fix the work shift schedule for those individuals whose schedule differs from the general one established for the rest of the team members of a given organization or enterprise in terms of working hours. What is the payment procedure for night hours? It is also defined in employment contract with the employer.

When shift work usually some part (or all of it) occurs between 10 pm and 6 am. Payment for night shifts is always made at a higher rate than that established for daytime employment.

When concluding an employment contract, pay attention to important point. The document must indicate which hours of work are considered night hours. The schedule and rotation of shifts are also discussed with the employer. According to the Labor Code of the Russian Federation, the duration of work at night should be shortened by one hour (without further work).

When work occurs without shift reduction

In some cases, the duration of the shift is not reduced, even if part or all of it falls during the night hours. This is allowed when working a six-day shift with one day off per week. With this regime, the duration of the night shift is equal in time to the day shift.

There is no reduction even if a person was specifically hired for night work. This possibility is provided for in the Labor Code. Of course, the condition of permanent employment at night is fixed in the employee’s contract.

Representatives of such professions as watchmen, dispatchers, operators and a number of others work full time, without reducing its duration, but they are paid for night shifts according to the Labor Code of the Russian Federation.

Who should not work at night?

According to labor legislation, not all people are allowed to work from 10 pm to 6 am.

You cannot work at night:

• pregnant women;
• employees under 18 years of age (with the exception of representatives of creative professions in some cases);
• women with children under three years of age;
• single parents with children under five years of age (both mothers and fathers);
• disabled people

The last three categories of persons can be involved in the relevant employment only with their written consent. In this case, the employer must fulfill important duty: familiarize these employees with their right to refuse (in writing). And, of course, payment for night hours is made according to the Labor Code of the Russian Federation if agreed. There is no legally developed form for familiarizing an employee with his rights and giving consent to work, so it is considered quite acceptable to simply write “agree/disagree” on the order.

When night shifts should be reduced

In general, according to the provisions of labor legislation, the duration night work reduced by 1 hour. For example, if a shift lasts 8 hours, its duration is reduced to 7.

Time is not reduced for the following employees:

• hired to perform professional duties only at night;
• persons who have an abbreviated work time(for example, in industries with harmful and dangerous conditions);
• employees working on a short-time basis (upon their application or agreement with the employer).

The employer may exercise the right not to reduce the duration of the shift for a certain list of jobs in cases related to working conditions. At the same time, he must agree on the specified list with the organization’s staff. The list of places where working hours are not reduced is included in the collective agreement or other administrative act of the company, order, regulation, etc.).

Legislative regulation of night employment

Night shifts are classified by labor legislation as work under special working conditions. Unlike daytime work, night work does not allow the body to rest naturally, overloads its nervous and endocrine systems, and affects the functioning of the heart. That is why payment for night time is made in an amount increased in comparison with that provided for by law for traditional hours.

Article 149 of the Labor Code of the Russian Federation indicates that in conditions that are not recognized as normal (including at night), an employee must be accrued additional payments provided for both by the legislation itself and by internal regulations (collective agreements, agreements). At the same time, payments according to local regulations cannot be reduced in comparison with those provided for by federal legal documents.

Payment for night hours according to the Labor Code of the Russian Federation is regulated by Article 154, which also establishes that the minimum threshold for the amount of payments for the relevant work cannot be less than that established taking into account state guarantees.

What determines the amount of extra pay for night work?

The minimum amounts of increased pay for night time are determined by Decree of the Government of the Russian Federation of July 22, 2008 No. 554 and amount to 20 percent of the additional payment to the hourly tariff rate (salary).

In each specific case, the amount of such remuneration for night work can be found out from the provisions of the internal document on payment adopted by the organization, taking into account the opinion of the team, or from the employee’s employment contract itself.

The legislation guarantees that when a person goes on night shifts, he will receive a salary that is 20% higher than usual.

Pay for night work

Each organization, based on its capabilities and interests, has the right to determine how to pay for night hours if the additional payment exceeds the 20 percent minimum guaranteed by labor legislation. The basis for this may be an internal document of the enterprise (regulations, collective agreement, employment contracts of employees). Payment for night hours according to the Labor Code of the Russian Federation is calculated taking into account the cost of an hour of work of an employee (tariff, salary) without taking into account other allowances and additional payments. The employer, however, is not tied to this calculation procedure and can establish it in a different form and amount, but only if the legally established level is exceeded.

Thus, for employees of medical institutions, such additional payment is 50% of the hourly salary. And employees of the paramilitary, fire protection and penitentiary systems are entitled to 35% of the specified salary.

Rules for calculating increased payment

The procedure for how night work is paid is prescribed in Resolution No. 554. Also currently in force in the Russian Federation is Explanation of the USSR State Committee for Labor of 1972 No. 12/13, which establishes the rules for calculating the hourly rate to determine additional payment for night work. According to this document, payment for night time (per 1 hour) is determined as follows:

• employees at tariff system the daily rate is divided by the number of hours worked per day;
• for salaried employees - by dividing the salary by the standard hours in each specific month.

Calculation example

Let's look at how night shifts are paid according to the Labor Code, using the example of an organization that has a legally established additional payment amount of 20% of the hourly rate (salary).

1. A watchman at the Romashka organization worked 8 daily shifts (192 hours) in a month. His tariff rate is set at 45 rubles per hour. Of the 192 hours worked by a guard, 64 are night shifts.

The calculation of the surcharge in this case will look like this: 45x0.2x64=576 rubles.

The resulting figure is summed up with other types of accruals due to the watchman for the period worked.

2. A process engineer from the same organization has a salary of 8,000 rubles per month.

The monthly standard of hours was 176. By order of management, he was involved in work from 24 hours to 8 am. Of this time, the night period accounts for 6 hours.

The calculation will be like this:

8000/176=45.45 rub. - hourly salary of a process engineer in a given month.

45.45x0.2x6=54.54 rub. - additional payment received.

When calculating wages, this amount is also added to all types of accruals, due to the employee per month.

Working extra hours at night

Due to production needs, almost any employee can be involved in overtime work, for example, to replace a shift worker who is not available. How are night work hours paid in this case?

Work outside the normal amount of time is assessed, according to the Labor Code of the Russian Federation, in an increased amount. During the first two hours, the payment is increased by an amount no less than one and a half times the rate, and in subsequent hours - no less than twice. Specific amounts of payment for overtime work, as well as for night hours, are established by the organization’s internal regulatory documents and the employment contract.

If overtime work occurred between 10 p.m. and 6 p.m., the employee’s salary must be increased on two grounds at once (night pay and overtime pay).

As we can see, the regulation of night work has its own characteristics, aimed at compensating a person for conditions when his work and rest schedule differs from the usual. The law sets the minimum by which pay for night work must be increased. The employer can also increase this minimum amount at his discretion within his organization.

The current legislation defines shifts that have the status of night shifts. If an employee constantly works late during the day, he is required to receive additional pay and unique compensations that are not available to standard employees.

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What does the Labor Code say?

Article 96 of the Labor Code determines that night work can take into account the hours that fall between 10 pm and 6 am. Only if more than 50% of a person’s time at work falls during this period, his work is considered night and has additional pay.

Under current laws, a standard night shift is 60 minutes shorter than a day shift. For example, if in staffing table 8 hours are defined, for work after 22 hours it is set to 7, and there is no need to work out the missing time.

In some cases, the employer is required to reduce hours at night, including:

• the employment contract specifies the person’s night work type;
• the employee initially works on a reduced schedule;
• employees work in shifts and have one day off per week.

The legislation establishes some nuances and restrictions on work at night:

1. When reducing work on night shifts, the employer does not have the right to impose sanctions on employees or reduce wages. The change is considered complete.
2. A night shift can be the same length as a day shift if the company's operations require employees to perform their duties full time, or if employees work shifts 6 days a week.
3. The law establishes a list of citizens who are prohibited from being involved in night shifts, regardless of their duration or duties.
4. Some employees can be involved in night shifts only after receiving written consent, providing them with an order for familiarization and allowing them to refuse without imposing sanctions or fines.
5. If the enterprise employs employees of the media or creative professions, the night regime is stipulated in the collective labor agreement. In some cases, confirmation from the commission about the need to introduce a night shift is required.

Who is not allowed

There are several situations that prohibit night shifts:

• according to the employment contract, the employee works during the day;
• a person works under the condition of reduced working hours;
• employees cannot work at night, since such a ban is established in internal legal acts.

Regardless of working conditions, the following groups of citizens cannot work at night:

• pregnant employees;
• imperfect employees, except those involved in work of an artistic nature.

How to translate

If a citizen initially signs an employment contract with working hours from 10 pm to 6 am, then the manager must make sure that the person understands the need to regularly work at night.

If a person was initially employed during the daytime, but at work it became necessary to work at night, the employer is obliged to notify the employee 30 calendar days in advance about the change in schedule.

One of the benefits for workers is additional pay for night shifts. Not all employees know at what point the additional payment begins. For example, if a person goes to work at 8 pm, the salary increase will begin at 10 pm, and the previous 2 hours will be paid at the standard rate.

Some employers are trying to save money by not notifying citizens about the necessary salary increase. Employees must remember that they must receive notice before moving to night shifts, and some categories of citizens must give their written consent.

From what time are they counted?

The Labor Code establishes that the amount of bonus for night shifts should be 20% of the salary.

Night hours start at 10 pm, the exact amount of the increase is indicated in the organization’s internal documentation. The Tax Service has collected statistics according to which the average salary increase is 40%.

There are several categories of employees who can count on increased rates:

In all other cases, each hour of night work is paid at the discretion of the organization’s management, but the amount cannot be less than that established by the Labor Code. To correctly calculate working hours, you need to take the monthly salary and divide it by the number of working days according to the staffing schedule.

The resulting number is divided by the number of hours in a standard work shift. This figure shows how much a person earns on a day shift.

To find out the salary per day, you need to multiply the number by the number of hours in one shift. Accordingly, if a citizen works 8 shifts at night, daily earnings must be multiplied by 8 to find out the monthly salary for this time.

How long are night shifts and how many are there?

Night work hours according to the Labor Code of the Russian Federation in 2019 are shorter than the standard day by 1 hour. Sometimes situations arise that make the time even shorter:

1. Article 92 of the Labor Code establishes that if an employee works less than 8 hours a day and the working week does not exceed 36 hours, then the shift must be shortened to fit into the norm.
2. If an employee works only at night, the number of work shifts and their duration are included in the contract.
3. If the organization has 6 working days per week.
4. If required to fulfill obligations.

Teenagers work with shortened working hours, but they are prohibited from being involved in night shifts. Disabled people and workers in hazardous industries have the right to leave after 10 pm, but only with their written consent.

Payment

When an employee starts work, an employment contract is concluded with the employer, which stipulates the number of hours that a person must work in order to receive a full salary.

If an employee works beyond the established hours, he is entitled to additional payment for overtime, but in an amount not exceeding the overtime payment for other (day) employees.

The Labor Code establishes that night hours are paid in accordance with the additional payment established by the internal documentation of the organization and the amount of time worked.

For example, an employer decided to pay the minimum allowable additional payment of 20%, and an employee who receives 500 rubles per hour worked 10 night hours in a month.

To calculate wages for night hours you need:

(Amount per hour) / (Percentage rate of surcharge for night shift) * amount of time worked = (500 * 0.2) * 10 = 1000 rubles

Employee consent

Some employees must provide written consent to switch to night work. This category includes disabled people and workers in enterprises if this work involves risks to life or health.

Consent is issued by the citizen personally and confirmed with a date and signature. The document states that the person is ready to work from 10 pm to 6 am. In addition to consent, a disabled person is required to undergo a medical examination and provide an opinion on the ability to carry out activities at night.

The document must indicate the following information:

• employee information;
• employer information;
• the body of the document, which specifies working hours and consent;
• date and signature of the employee.

When consent is given to the manager, he issues an order to change the schedule and switch to night work. The order is accompanied by the consent of the employee and, if any, the conclusion of a medical expert.

Consent is drawn up in free form; no requirements are provided for by law. It is checked by the HR department and then forwarded to the director. The result is that the employee is assigned to night shifts and the salary calculation is changed.

Advantages and disadvantages

The most important advantages of night shifts are:

1. Free daytime; the employer does not have the right to force an employee to work around the clock. If a person goes out at night, daytime hours are left to his discretion.
2. Increased salary. A person’s salary increases by at least 20%; in some enterprises it increases up to 50%. Competition for such positions is almost always lower, and it is easier to find a job.
3. Management is almost always not at work on the night shift, and there are no collective meetings or reviews of the enterprise’s activities.

There are also disadvantages to night work:

Night work hours are regulated by internal documents of the enterprise or an employment contract with the employee. Not a single provision in the papers can contradict the Labor Code.

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. By 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.

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 period. working 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 regulations. 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 agreement, collective agreement, local regulatory act - order, manager’s order, regulations on wages, etc. Taking a similar 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% hourly tariff rate for every hour of night work.

Until August 7, 2008 minimum value 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 industrial organizations, construction, transport, communications and in the processing industries 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 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 duties 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 said 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 rules labor regulations- this is 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 periods, as well as other regulatory issues labor relations with this employer (Article 189 of the Labor Code of the Russian Federation)

Additional payments for night work are included in labor costs, which reduce taxable profit. 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 law 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 was accrued wage 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 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 contracts, copyright contracts, as well as civil contracts, the subject of which is the performance of work or provision of services. 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 constituent entities of the Russian Federation, decisions of representative bodies local government(within the limits of the norms determined in accordance with the legislation of the Russian Federation) related to the performance by an individual 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 prescribed 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 contributions for compulsory pension insurance match up. This is established in paragraph 2 of Article 10 Federal Law dated December 15, 2001 No. 167-FZ. Hence, insurance premiums in the Pension Fund of the Russian Federation, 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 accidents at work 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. Yes, they are not subject to personal income tax compensation payments, installed 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). 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.

Employer paying to an individual wages, 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 set the rate of insurance premiums for injuries at 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%)

Some enterprises have a continuous production process that requires the presence of workers at the company at night. Only those employees who are allowed to work at night by the Labor Code of the Russian Federation can be hired for such work. In this case, it is necessary to observe the maximum duration of work at night.

Hours of work at night: what the law says

At the time of employment, the employee must confirm the fact that he has the opportunity to work at night - his application must include a note stating that there are no medical contraindications for this.

Since execution labor functions on the night shift is not the norm for the performance of official duties, and work at night has a negative impact on the health of subordinates; work on the night shift is regulated by the Labor Code in a special manner. In particular, a list of workers has been determined who are prohibited from being employed at night:

• workers under the age of 18 (with the exception of performing artistic work and participating in sports competitions);
• pregnant employees, regardless of the period of pregnancy;
• employees with proof of availability medical contraindications to perform work at night.

• employees who are forced after work to look after sick family members in need of care (there must be documentary evidence of this fact);
• single mother and father, as well as guardians raising a child/children under 5 years of age;
• disabled employees;
• subordinates who are caring for a child with a disability;
• women raising a child under 3 years of age (natural or adopted).

If night shifts are regular, the employer can draw up a work schedule before the beginning of the month and submit it to the employees for signature - this will be enough to confirm their consent.

Workers must be given written notice that they have legal right refuse to work at night. If we are talking about employees from whom written consent will be required, a clause on notification of the right to refuse night work can be included in the employment contract. If the production need for night shifts arises periodically, you will have to ask workers to write a statement of consent each time before going on shift.

From what hour is the duration of work at night calculated?

If overtime work is due emergency or force majeure circumstances, the employee’s consent to its implementation is not required.

The law for starting work at night starts at 10 p.m. Employers are required to provide employees working night shifts with rest breaks without including them in working hours. In addition, time should be allocated for heating if work is carried out in open areas during the cold season. Pauses necessary to establish the production process must also be provided.

If there is a need to urgently complete the work that has begun, and its completion will occur at night, the registration of such work will be processed in the same way as in the case of overtime activities.

Night work must be accounted for by the HR department by marking the time sheet for each employee. If there are also evening shifts (there is no such concept in the law, but it is meant that some of the work falls at night), then you can put marks in the 2nd line of the accounting sheet.

How long does it take to work at night?

Employees performing duties on the night shift are entitled to an increased salary and a reduction in shift duration by 1 hour.

A shift will be considered a night shift if more than half of the working time occurs between 10 p.m. and 6 a.m. 20% Such work must be paid at an increased rate - the payment cannot be lower than that calculated according to the minimum wage, and the amount of the premium is no less than

The list of positions for which work is performed at night must be indicated in the company’s collective agreement - in this document a list of guarantees is also prescribed for employees working at night.

How much should night work be reduced?

The employer must be aware that work on the night shift is reduced by an hour in comparison with the performance of labor functions during the day. Certain categories of employees may be required to work at night with an even shorter shift duration - these include:

• representatives of certain specialties specified in government acts (this includes, for example, teachers);
• workers involved in hazardous and hazardous industries;
• disabled people of 1st and 2nd groups;
• employees under 16 years of age.

In the following cases, there is no need to reduce the night shift time - and such a decision will be based on the law:

• if job duties are performed within 6 working days with one day off per week;
• if, according to Labor legislation, the employee is given the opportunity to work under reduced working hours;
• if the need for night shifts is due to specificity technological process(for example, for communication workers the duration of day and night work is equalized);
• if the essence of the job duties directly indicates the need to work on the night shift (for example, for a night watchman or security guard).

Legislative acts on the topic

Common mistakes

Error: The employer recruited a minor employee with difficulty at night, obtaining his consent.

Working at night has certain restrictions.

First of all, this concerns the time frame, as well as the impossibility of attracting certain categories of employees to work during this period. The provisions enshrined in Articles 154 and 96 of the Labor Code of the Russian Federation regulate at night. However, Article 154 raises many questions, and its implementation is often checked by the labor commission, since no one is immune from violations.

In the Russian Federation, according to the labor code, night time refers to the period from 10 pm to 6 am the next day. At this time, it is officially prohibited to listen to loud music, make repairs, etc. Work during this period of the day refers to. In some organizations where shifts last until 11 pm, employers often neglect their obligations and do not pay an increased rate for hours worked. This should not be the case, even the period from 22 to 23 hours should be paid in accordance with the provisions enshrined in Article 154 of the Labor Code of the Russian Federation.

Who is contraindicated for working at night?

According to the law, working at night is considered unfavorable. Consequently, there are certain categories of citizens who are prohibited by law from working during this period, or such work requires the official consent of the employee. At the legislative level night work prohibited:

• pregnant women;
• employees who.

An exception may be activities related to the creation of works of art.

Who can be involved in night work only with consent?

The list of categories of citizens who need protection does not end here. The legislation identifies another category of employees, whose involvement in night work is permitted only with their written consent. In addition, workers in this category should be aware that they have the right to refuse such work.

This list includes:

• disabled people;
• employees who;
• workers raising children under 5 years of age;
• workers who care for patients.

Procedure for remuneration for night work

This issue is regulated by law, specifically Articles 154 and 96 of the Labor Code of the Russian Federation, and has its own characteristics. There are main ways that determine an increased wage rate:

• In accordance with the law, wages during the night period are regulated by the Labor Code of the Russian Federation. The provisions of Article 154 of the Labor Code of the Russian Federation stipulate that the minimum additional payment should be 20% of the salary. Previously, before the adoption of the Government resolution, this minimum rate was 40%. This payment amount may vary, but only in accordance with regulations. In general, the amount of payments depends solely on the organization, but a minimum of 20% must be paid in any case.
• The amounts of additional payments for night time are determined mainly by the employment contract or other internal documents of the organization. This can be either a one-time order or a written item in the labor or employment document.

Such conditions can most often be found in companies where the specifics of their activities require a shift work schedule.

Art. 96 of the Labor Code of the Russian Federation establishes a provision that states: work during the night period should be one hour less than the same work during the day shift.

The same goes for holidays non-working days. Reduction work shift mandatory and enshrined in law. Deviation from the established provisions is possible only in the following cases:

• If employees already work.
• Reducing shift hours is not possible due to certain characteristics of the organization. These may be specific working and production conditions.

Certain types of activities, for example, security, require work at night on an ongoing basis. In order to save management from unnecessary numbers and calculations, the employee is initially credited with 20% or more. Thus, employees who regularly work at night will have their salaries increased automatically.

Often, medical workers also work the night shift. Working in the healthcare sector has its own challenges. At the legislative level, provisions are enshrined that for medical workers an additional payment of 50% of the salary is made. Ambulance workers receive a surcharge of 100%. However, the amount of payments still depends on the solvency of a particular medical institution. However, a minimum rate of 50% must be paid in any case.

Mandatory additional payment for night work for other categories of employees cannot fall below the minimum threshold of 20%, but for certain types activities are also subject to increased tariffs. These categories include:

• Military, fire and security guards - 35%.
• Employees of housing and communal services and public services - 35%.
• Immigration checkpoint employees - 35%.
• Railway service workers - 40%.
• Employees of educational institutions, as well as workers in the healthcare, cultural and social protection - 35%.

The manager is assigned the responsibility of monitoring and recording night shifts and overtime in order to pay full wages on time. Some managers neglect this rule.

If an employee notices non-compliance with the provisions of the articles, he has every right to file a complaint.

At the moment, the labor inspectorate is conducting special control because the number of violations exceeds the norm. Employees are not aware of their rights, and employers are trying to hide from their responsibilities. Many employees prefer to work in the second half of the day, since the salary may differ significantly from the same salary for the day shift. However, it is always worth remembering your rights and responsibilities; any work must be properly paid and not cause serious harm to human health.

Before engaging an employee to work at night, the law obliges the employer to obtain written consent from the employee. With employees for whom night time is a constant, clauses on night shifts are negotiated and enshrined in the employment contract. For one-time work, an order is issued.

Working at night directly for employees has both positive and negative aspects. The main positive points include:

• opportunity to receive high salaries;
• sufficient time for other “daytime” activities;
• low, and in some cases complete lack of management control.

The main disadvantages for employees working night shifts include:

• lack of a proper daily routine and, as a result, healthy sleep;
• lack of opportunity to communicate with family and friends due to differences in work schedules;
• if work at night is difficult, then the weekend is usually spent recuperating, and, therefore, free time will be virtually absent;
• It is quite difficult to adjust the body to an unstable schedule;
• lack of communication as such with colleagues, clients, and so on.

This list is general, because each organization, each job has its own characteristics.

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