Partial salary. Features of calculating and paying wages for an incomplete month of work
In accounting practice, there are often situations when it is necessary to calculate salaries for less than a full month. These are cases when a specialist quits, was not registered on the 1st, when he took days off at his own expense, was sick, or agreed on a reduced schedule with his superiors. In order to avoid errors in calculations and avoid conflicts with staff, you need to choose the right formula taking into account the remuneration system in force at the enterprise.
The most common system for calculating labor remuneration in Russia is the tariff system. Its essence lies in the fact that an employee is set a rate or salary for a certain amount of time worked. In the first case, local acts and the employment contract stipulate the cost of one hour (shift, week or other period of time), in the second - one month.
To determine the amount of remuneration for an incomplete period, you need to take two indicators:
- actual time worked by the specialist;
- salary size (rate).
To determine the first value, the accountant needs to look at the time sheet. The working days of “salary employees” are marked in the document with the letter “I”; for those who are assigned a rate, the number of hours worked is entered on each date of their release.
If a specialist is employed on a salary, the calculation is made using the formula:
Salary = O/ NH * NFD, where:
О – salary amount indicated in the employment contract;
BH – the number of working days in a month indicated in the production calendar;
NFD – the number of days actually worked by a specialist.
Using this formula, a “base” figure is obtained, to which the employer adds bonuses, bonuses, allowances and social benefits due to the employee.
Example 1
Petrov B.Yu. got a job as an economist at Romashka LLC on March 12, 2018. According to the employment contract, he is entitled to a salary of 50,000 rubles; incentive payments and allowances are not provided. How to calculate wages for an incomplete month with a salary?
Let's take a look at the production calendar for 2018. It states that the number of working days in March is 20. Having settled on March 12, the specialist actually worked for 15 days. Let's substitute these values into the formula and find the amount of remuneration due:
Salary = 50,000/20*15 = 37,500 rubles.
How to make a calculation if a specialist is employed at an hourly rate? The formula will be simpler:
Salary = FC*C + PD*D, where
FC – the number of hours actually worked by hired specialists;
C – hourly rate indicated in the employment contract;
PD* D – additional remuneration for holidays when the employee was not involved in work. The value of “PD”, i.e. the cost of a day of absence is prescribed in the local regulations of the enterprise. This parameter is determined by the company taking into account its own financial capabilities; there are no legal restrictions. D is the number of holidays when the employee was not on shift.
Example 2
Locksmith Ivanov A.Yu. got a job at the company on March 12, 2018, his hourly rate was set at 200 rubles. in an hour. Before the end of the month, the specialist worked 30 hours. How to determine the amount of monetary reward?
Let's look at the production calendar: from 12.03 to 31.03 there are no holidays, which means that the PD*D indicator does not need to be calculated. Let's substitute the original values into the formula:
Salary = 200* 30 = 6,000 rub.
A similar calculation procedure will be used for workers who have a fixed rate per shift. It will be necessary to multiply its value by the number of shifts actually worked in the month.
If the first days of the month were holidays
In practice, it often happens that a hired specialist does not go to work on the 1st day of the month, because the first days were public holidays designated as non-working dates in the production calendar.
A similar situation is typical for January and May. How to carry out calculations if an employee who left the first day of work then did not miss a single shift and worked as much as his colleagues? In this case, the specialist will receive the full salary specified in the employment contract.
Example 3
Sidorova A.G. got a job at Luch LLC as an accountant in January 2018 with a salary of 45,000 rubles. She went to work on 01/09 because the previous days of the month were public holidays. The employee did not take time off at her own expense and was not absent due to illness. What salary is she due?
The accounting department of the enterprise is obliged to pay Sidorova a full salary - 45,000 rubles, because she worked all working days of the period.
Important! If a specialist who was previously employed by the company writes an application from 09.01 to the end of January, he will not receive a salary. This is explained by the following: the dates from 01/01 to 01/08 were public holidays, and then he did not work a single day.
Calculation of wages for an incomplete month using a piece-rate system
A piece-rate payment system means that personnel receive money not for the hours they are on duty, but for the number of units of products produced. This approach is applicable in areas where it is possible to clearly track the material result of a specialist’s activity and set a monthly (daily) production rate for him: in production, in agriculture, in construction, etc.
If the enterprise has a piece-rate system, the accountant does not care how many days (hours) the employee worked; wages are affected only by the number of units of production that he produced. Based on this, the monetary reward is calculated.
Example 4
Maltsev A.A. works at an enterprise with a piecework wage system and produces 10 products per day, the cost of each is set at 200 rubles. In February 2018, he took five days of unpaid leave due to illness. How to determine the monthly remuneration amount?
According to the production calendar, February 2018 has 19 working days. Maltsev worked from them:
Let's calculate the remuneration due:
Salary = 14* 10* 200 = 28,000 rubles.
Let's change the conditions of the problem, imagining that Maltsev strained himself during the last five-day work week and produced not 10, but 11 products per day. The calculations will be more complicated:
Salary = 9* 10* 200+5* 11* 200 = 29,000 rub.
If Maltsev is due bonuses and allowances, they must be added to the calculated number.
Salary for less than a month using a commission system
The commission system is tariff-free. It involves calculating wages based on the revenue that the specialist’s work brought to the employing company. For example, the total sales of a particular manager amounted to 300 thousand rubles, and under the terms of the employment contract he is entitled to 10% of this figure.
If the company has a “pure” commission system, it does not matter when the specialist was present at work and when he was absent. The main thing is to achieve a certain level of utility, and then the monetary reward will remain at a stable level.
In practice, companies often combine a commission system with a time-based system. How it works? An employee receives two types of remuneration:
- salary for days worked;
- bonus portion, calculated as a percentage of the employee’s earnings.
With this approach, a specialist’s salary should be calculated as follows:
- Determine the salary in proportion to the number of days worked, as in a time-based system.
- Calculate the bonus based on the income brought by the employee.
The two values obtained are added together and the amount of monetary reward for an incomplete month is formed.
If a specialist is employed under reduced or part-time working hours
The Labor Code of the Russian Federation states that the working week in the Russian Federation cannot exceed 40 hours. Current legislation stipulates situations where the employing company is obliged to reduce its duration without losing the specialist’s earnings.
Similar situations are listed in Art. 92 Labor Code of the Russian Federation. A reduction in the working week is provided for:
- minor employees;
- workers of hazardous and hazardous industries;
- disabled people of groups 1-2;
- other categories of specialists named in federal legislation.
The wages of workers with shortened hours according to the Labor Code of the Russian Federation remain equal to the income of their colleagues who worked full time (i.e., the “standard” 40 hours a week).
The opposite situation is part-time. The company and the employee agree that the weekly working hours are reduced, for which the specialist’s salary is proportionally reduced. For example, if you are employed at ½ rate, it will be 50% of the possible income for a 40-hour week.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Remuneration for part-time work is calculated based on the tariff rate, which can be either monthly or hourly. In this case, the amount of payment depends on the time during which the employee performed his duties prescribed in the employment contract, or on the number of these duties. The part-time mode has its own characteristics, both in the design and in the calculation of payments. In addition, not every employee can be provided with such a working regime. Read more about this in our article!
Today you will learn:
- How are wages calculated for part-time work?
- average daily tariff rate for a part-time employee;
- What are the features of part-time work?
The standard working week in most organizations is 8 working hours. However, there are cases when a specialist has worked for less time. This may be due to illness, vacation or training. In addition, the Labor Code of the Russian Federation enshrines the right of an employee, under certain conditions, to a shortened work schedule, when either the working day, or the week, or both are shortened.
Don't miss: the main article of the month from a practical expert
Part-time work: when the employee does not have the right to dictate his terms.
In this case, the employer is faced with the need to correctly calculate wages.
Wages depend both on the amount of time a person worked and on the amount of duties he performed. Most often, wages are calculated based on salary, tariff rate or output.
Payroll calculation for part-time work
If the employment contract stipulates that wages are calculated through a monthly salary, then in order to calculate how much it is necessary to accrue to an employee working part-time, it is necessary to convert it to an hourly tariff rate. To do this, it is necessary to divide the salary by the number of working hours prescribed in paragraph 91 of the Labor Code of the Russian Federation, that is, by 40 working hours, which make up a working week. The resulting figure should be multiplied by the number of hours actually worked. To the resulting value, add the bonus, incentive or remuneration, regional coefficient, subtract income tax, fines and advance payments. The resulting figure will be the amount of salary in the current billing month.
If the contract already specifies an hourly rate instead of a monthly salary, the calculations are even simpler. It is enough to multiply this rate by the number of hours worked, and add a bonus, regional coefficient and other allowances to the resulting value. Subtract income tax and advance payments from the resulting amount, and you will receive payment for the working month.
Average daily wage rate for a part-time employee
When working part-time, it may be easier to use the average daily earnings of a part-time employee. To do this, you need to add up all the amounts earned for the billing period (that is, for the year) when income tax was withheld, divide by 12 and 29.4. This way we will receive a daily tariff salary, with which we can pay for working time on a business trip, vacation, make compensation, etc.
To calculate the payment of temporary disability benefits for a person working part-time, it is necessary to add up all the amounts earned for 24 months. The resulting number must be divided by the calendar number of days in the billing period, that is, by 730. The result obtained is the basic average daily amount, and then you can calculate the payment of sick leave depending on the length of service.
Features of part-time work
Part-time work is a work mode where, instead of the standard 8 hours a day, a specialist works for less time, depending on need. In order to switch to part-time work, the employee must write an application and attach a document confirming his right to switch to a reduced schedule. And the employer is obliged to issue an order stipulating the working hours and schedule. At the same time, changes are made to the staffing table.
A part-time work schedule involves preserving lunch and rest time if the specialist spends at least four consecutive hours a day at the workplace.
When working part-time, vacation with 100% pay is maintained.
The number of hours actually worked per day does not affect the calculation of seniority - seniority is calculated in the same way as for a full-time worker.
The Labor Code of the Russian Federation establishes reduced working hours: - for workers under the age of 16 - no more than 24 hours per week; - for workers aged 16 to 18 years - no more than 35 hours per week; - for workers who are disabled I or Group II, - no more than 35 hours per week; - for workers engaged in work with harmful and (or) dangerous working conditions - no more than 36 hours per week in the manner prescribed by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Regulatory Commission social and labor relations. The length of working time for students of educational institutions under the age of 18, who work during the academic year in their free time from school, cannot exceed half of the above norms determined for persons of the corresponding age.
Payroll calculation for part-time work
At the same time, the Labor Code does not define part-time working time, providing only that it can be established in the form of a part-time working day or a part-time working week. According to the provisions of the International Labor Organization Convention No. 175 of June 24, 1994 “On Part-Time Work,” part-time working time should be considered working time, the duration of which is less than the normal working time. Such clarifications are presented in the Rostrud Letter of June 8, 2007 No. 1619- 6. In addition, we draw your attention to Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated April 29, 1980 N 111/8-51, which, according to Art.
423 of the Labor Code of the Russian Federation is applied to the extent that does not contradict the Labor Code. By virtue of clause
Peculiarities of remuneration for part-time work (Soboleva E.A.)
In part-time mode, this employee worked 132 hours per month (6 hours x 22 days). Thus, his salary will be 18,857.14 rubles. (RUB 25,000 / 175 h x 132 h). Example 2. The institution operated on a 40-hour work week (five days a week).
Important
Since 04/01/2015, a part-time working schedule has been established: four working days a week. The employee's salary is 25,000 rubles. Let's calculate his salary for April. According to the production calendar for 2015.
in April there are 22 working days, however, due to the establishment of a part-time working week, the employee worked only 18 working days. Thus, the employee’s salary for April will be equal to 20,454.55 rubles. (RUB 25,000 / 22 working days x 18 working days).
Part-time mode
How to calculate wages for an incomplete month In this case, the employee is provided with the appropriate guarantees and compensation provided for in Article 178 of the Labor Code of the Russian Federation: - severance pay in the amount of average monthly earnings; - average monthly earnings for the second month after dismissal, if the former employee does not get a new job; - average monthly earnings for the third month after dismissal, if within two weeks after dismissal the employee applied to the employment service and was not employed by it. Article 93 of the Labor Code of the Russian Federation also contains conditions for establishing working hours, but it applies to individual employees, and not en masse throughout organizations.
Payroll for part-time work
The Labor Code of the Russian Federation states that when working on a part-time basis, the employee’s wages are paid in proportion to the time he worked or depending on the amount of work he performed. In addition, part-time work does not entail for the employee any restrictions on the duration of the annual basic paid leave, calculation of length of service, etc. We will give examples of calculating an employee’s wages based on his salary under part-time and part-time workweek regimes.
Example 1. The institution operated on a 40-hour work week (five days a week). Since 04/01/2015, the institution has established a part-time working regime: the working day has been shortened by two hours, that is, the working week has become 30 hours.
The employee's salary is 25,000 rubles. Let's calculate his salary for April. According to the production calendar for 2015.
Peculiarities of remuneration for part-time work (E.A. Soboleva) In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) ) number inclusive). The average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12, as well as by 29.3 (average monthly number of calendar days). At the same time, the specifics of the procedure for calculating the average wage established this article are determined by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922).
According to clause
How to calculate salary for part-time work
Calculating wages for part-time work Question How to correctly calculate wages and how to mark it on the time sheet for an employee whose working day was shortened by 2 hours due to pregnancy? Answer If we understand you correctly, the employee has been transferred to part-time work. Part-time working time is considered to be working hours less than normal, that is, less than 40 hours per week, established by agreement of the parties and paid in proportion to the time worked (Article 93 Important of the Labor Code of the Russian Federation). When working part-time, the length of working days (shifts) is reduced by a certain number of hours. For example, if a company has a five-day workweek and an eight-hour workday, an employee can work five days a week, six hours a day.
As in your case. Pre-holiday day.
How to calculate the tariff rate from the salary for a part-time work week
At the same time, payments set at a fixed value are determined based on the amount of funds allocated for the purpose of material incentives for employees. If such payments are set as a percentage of the salary, they are calculated in the manner described above.
Example 4. Let's use the conditions of example 1. Let's add that according to the wage system adopted in the institution, employees have the right to receive a monthly bonus and a monthly allowance for performing particularly important and urgent work. At the same time, bonuses are set on the basis of an order from the manager in fixed terms (in April the bonus was 2,500 rubles), and the monthly bonus for performing particularly important and urgent work is set as a percentage of the salary and amounts to 35%. Let's calculate the employee's salary. So, according to the conditions of example 1, the salary of an employee in a part-time working week is 18,857.14 rubles.
Payroll calculation for part-time work
Let's calculate his salary for April. The employee's salary will be 18,857.14 rubles. (RUB 25,000 / 175 hours x 132 hours), where 175 hours is the standard working time for a 40-hour work week according to the production calendar for April 2015, and 132 hours is part-time (6 hours x 22 hours) . days).Additional payment for overtime hours will be 1285.71 rubles. ((RUB 25,000 / 175 hours x 2 hours x 1.5) + (RUB 25,000 / 175 hours x 3 hours x 2)). The salary for April will be RUB 20,142.85. (18,857.14 + 1285.71). How is average earnings calculated for part-time work? By virtue of Art.
139 of the Labor Code of the Russian Federation, under any working time regime, the calculation of the average salary of an employee is made based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains the average salary.
Attention
Provisions when working on a part-time basis (part-time working week, part-time work), the average daily earnings for paying vacations and paying compensation for unused vacations are calculated similarly to its calculation for normal working hours. Let's give an example of calculating vacation pay. Example 6. From April 1, 2015, the institution established a part-time working regime: the working day was shortened by two hours, that is, the working week became 30 hours.
The employee's salary is 25,000 rubles. From 05/05/2015 to 05/08/2015 he goes on vacation. Let's calculate the amount of vacation pay for four days. According to Art.
139 Labor Code of the Russian Federation and clause 4 of Regulation No. 922, the calculation period is from 05/01/2014 to 04/30/2015. This billing period has been fully worked out; it does not contain the time periods specified in paragraph.
Calculation of wages for part-time work
- other surcharges.
Additional:
- payment for required vacation and sick leave in case of incapacity for work;
- reimbursement of expenses incurred in connection with travel, accommodation and meals (for example, during business trips);
- bonus payments that are not part of the main employment agreement.
The established calculation formulas are applied depending on the forms of remuneration:
- For piecework wages, the following calculation is used: Salary = cost of production specified in the contract * volume of products produced for the period + accrued bonuses + other additional payments – income tax – other deductions.
- Time-based payment is calculated using the formula: Salary = salary amount / total number of working days * number of days actually worked + bonus amount - personal income tax - withheld amounts.
If we understand you correctly, the employee has been transferred to part-time work.
Part-time working time is considered to be working hours less than normal, that is, less than 40 hours per week, established by agreement of the parties and paid in proportion to the time worked (Article 93 of the Labor Code of the Russian Federation).
When working part time the length of working days (shifts) is reduced by a certain number of hours. For example, if a company has a five-day workweek and an eight-hour workday, an employee can work five days a week, six hours a day. As in your case.
Pre-holiday day. As a general rule, the duration of the working day immediately preceding a non-working holiday is reduced by one hour (Part 1 of Article 95 of the Labor Code of the Russian Federation).
This rule applies to all employees, regardless of the length of their working hours, including part-time workers. After all, working on a part-time basis does not entail any restrictions on labor rights for the employee (Part 3 of Article 93 of the Labor Code of the Russian Federation).
If it is not possible to shorten the pre-holiday day, for example due to the peculiarities of the technological process, overtime is compensated either by additional rest time or paid as overtime (Part 2 of Article 95 of the Labor Code of the Russian Federation). In this case, the employee can choose between increased pay or another day of rest (Article 153 of the Labor Code of the Russian Federation).
Work on days off. Work on a day that is an additional day off for a part-time employee is considered work on a weekend or holiday and is paid at least double (Part 1 of Article 153 of the Labor Code of the Russian Federation).
An employee can take time off for work on such a day. Time off is granted for a full working day, regardless of how many hours she worked on the day off (Letter of Rostrud dated March 17, 2010 No. 731-6-1). But such a day off will be paid in a single amount.
Overtime under part-time employment. When an employee is assigned part-time work, the norm for her working time is the established length of the working day. Therefore, working hours worked at the initiative of the employer in excess of the established part-time regime are considered overtime (Part 1 of Article 99 of the Labor Code of the Russian Federation, Letter of Rostrud dated 01.03.2007 No. 474-6-0).
Working time tracking. When working part-time, in the working time sheet (form No. T-12 can be taken as a basis), columns 4 and 6 indicate the letter code “I” or the numeric “01” and reflect the number of hours worked in part-time mode per working day.
Salary. When working in this mode, labor is paid in proportion to the time actually worked or depending on the volume of work performed (Part 2 of Article 93 of the Labor Code of the Russian Federation, Letter of Rostrud dated 06/08/2007 No. 1619-6).
Example. Let's calculate the salary of an employee who works part-time.
The company has a 40-hour work week. The employee wrote a statement asking for a five-day work week with a reduced working day from eight to six hours.
From June 1, 2015, the employee was given a part-time working schedule - 5 working days, 6 hours each. Salary - 35,000 rubles.
Solution. According to the production calendar for 2015, there are 21 working days in June, and with a 40-hour work week, the employee had to work 167 hours.
In part-time mode, she worked 125 hours this month (6 hours x 20 work days + 5 hours x 1 work day), where 5 hours is the number of working hours on June 11 (pre-holiday).
Thus, her salary will be 26,197.60 rubles. (RUB 35,000: 167 h x 125 h).
The length of working hours is regulated by the Russian Labor Code. Part-time work is characterized in Article 93 as a reduction in working time, paid in proportion to the number of hours or shifts worked. Part-time work is provided in application form.
Switching to part-time work
Each employee has the right to contact the employer with a request to switch to work on a shortened schedule. Mandatory approval is possible if the employee belongs to a preferential category of persons. The employer has the right to prohibit everyone else from working on a short-time schedule if it is not profitable for him.
The employer is obliged to accept the application and agree (or refuse) the work schedule according to the reduced version.
- expectant mothers;
- parent, guardian, trustee of a child under 14 years of age and a disabled child under 18 years of age;
- a person caring for a sick family member whose illness is confirmed by a medical certificate.
The beneficiary can work on a shortened schedule for as long as necessary due to the circumstances that arise. The daily routine is adjusted taking into account the needs of the employee and production characteristics.
The earnings of those transferred to part-time work will be less. Accrual is carried out taking into account the time worked (produced per product change).
A shortened schedule can be set either for an unlimited time or for a strictly defined period. The conditions are reflected in the employment contract.
Those working on a shortened schedule are granted annual leave of at least 28 days. Work experience is not sequestered. The procedure for establishing part-time working time is regulated by Article 93 of the Labor Code of the Russian Federation “Part-time working time”.
What can a part-time job look like?
Additional Information
Part-time work is a form of employment in which the employee’s working hours are less than those determined by law. By agreement between the applicant and the employer, upon hiring, and also subsequently, a shortened day can be fixed (Article 93 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not define the concept of “part-time work”. But the International Labor Organization Convention (06/24/1994) No. 175 defines this term as working time, the duration of which is less than the normal working day. It is important to know that this document has not been ratified by Russia. But commitments were made to consider its provisions for approval by Russian trade unions and employers' associations.
An employee must apply for a job or switch to a part-time job. In this case, he has the right to choose any suitable option:
- part-time: 4, 5 or 6 hours, not 8.
- part-time work, for example, working eight hours a day, but three days a week instead of five;
- shortened day and week: working 6 hours a day, three days a week instead of five.
In addition to the groups of persons listed in the article of the Code who have the right in accordance with the Labor Code of the Russian Federation to work part-time, those on parental leave and graduate students studying part-time can work for part of the salary.
For persons who do not belong to any of the preferential categories, a shortened work schedule is also allowed.
How does part-time work affect wages and vacations?
By switching to shorter work hours, the employee loses earnings. According to Art. 93 of the Labor Code of the Russian Federation, remuneration in such cases is based on the time actually worked or the volume of production produced.
The number of days of annual leave is not affected by the partial work schedule. Vacation pay is calculated according to the general rule based on average daily earnings.
By multiplying the number of rest days by the average salary per day, the amount of vacation pay is calculated. To calculate average daily earnings, an annual period and only labor payments are taken. Disability benefits and various social benefits are not taken into account.
When working a shortened working day, an employee enjoys the same labor rights as other workers. There should be no infringement of the rights and guarantees of such an employee. But you need to understand that wages, and therefore all payments (sick leave, vacation pay, BIR benefits), calculated based on average daily earnings, will be less.
Does an employer have the right to force people to work part-time?
The usual standard of working time, fixed by labor legislation, is 40 hours a week when working 8 hours with two days off. Working time is the time allotted to an employee to fulfill a work norm, plan, task. When normal working hours decrease, earnings decrease.
Curious facts
Part-time work should not be confused with short-time work, which is referred to in Article 93 of the Labor Code and which is established for certain categories of persons. For example, for citizens under 16 years of age, disabled people, students, workers employed in hazardous areas of production, etc. For such workers, reduced working hours are considered the full norm. Detailed information regarding the rights of workers or working conditions is presented in the Labor Code with comments. If necessary, you can contact him.
This schedule does not raise any objections in cases of voluntary transition. Problems may arise when part-time work is introduced at the initiative of the employer, and such a schedule is most often unprofitable for the employee.
By law, an employer has the right to introduce a part-time work week for up to 6 months. If the employee does not agree with such a change in the work schedule (in this case he loses pay), the employee is dismissed under Part 2 of Art. 81 Labor Code of the Russian Federation. In this case, the dismissed person is paid compensation.
How to get a part-time job
Before registering an employee for part-time work, if such an application is received, the employer must determine whether the applicant belongs to the preferential category of employees or not.
If the employee does not belong to a preferential category, he should:
- Determine the available workload, anticipated production tasks, and other factors to determine whether the applicant's request can be accommodated. If the nature of the work allows it, the employer has the right to give permission.
- If an employee is just getting a job, the employment contract specifies under what regime he will work (at 1/2 rate, 3/4 rate, etc.) and what amount of remuneration he will be paid for this.
- If an already working employee requests a change in work mode, information about the transition to a new work mode is entered in a separate document, an agreement of the parties. The full salary for this position and the amount of payment when working part-time, quarter-time, etc. must be indicated. If necessary, the period for which an additional part-time agreement is concluded. The sample for drawing up an additional agreement is not regulated by the Labor Code of the Russian Federation. The agreement is drawn up in any form, but must be in writing (Article 72 of the Labor Code of the Russian Federation).
Accordingly, wages, taxes, and disability benefits will be calculated in proportion to the established rate.
If the employee belongs to one of the categories specified in Art. 93 of the Labor Code of the Russian Federation, the manager is obliged to provide the required work schedule unconditionally.
Further registration for work occurs as usual.
We must remember that a part-time worker is subject to all labor rights and guarantees provided for by law: payment for sick leave, regular vacation, etc.
Quite often, the initiator of changes to the work schedule is the employee himself. But sometimes it happens that for a number of reasons the previous clauses of the employment contract cannot be preserved. Then it is possible to change them by decision of the manager.
In this case, the organization must inform its employees in advance about the impending changes and the reasons that led to this. The employer informs employees that they will be transferred to part-time work (Labor Code of the Russian Federation, Art. 74) no later than two months in advance.
Compensation to an employee for income lost due to the fault of the employer
The Labor Code obliges the employer to compensate the employee for loss of income if such cases occur as:
- illegal dismissal, suspension from work, transfer to another place;
- failure to comply with court decisions or labor inspections that restored the violated rights of the employee;
- failure to issue a work report on time or making an incorrect entry in it about the reasons for dismissal.
In these cases, the employer is obliged to compensate the employee for the earnings he did not receive.
Part-time work is discussed in the video
First pension for part of the month
How is the first pension for less than a month calculated if it is assigned, for example, from the 10th. The pension amount is calculated using the formula:
A = B x (N - 10): N, where
A - pension amount for less than a month
B - the required pension amount
N is the number of days of the month, 30 or 31.
In such cases, employees of the territorial Pension Fund determine the payment in proportion to the days of accrual. Consequently, only part of the pension is due for less than a full month.
To get a lawyer's comment, ask questions below
Loading...
