Payroll calculation in 2021 - formula and calculation example

Accounting | 06/20/2016 | 32288 |

Wages (including the average monthly salary) are calculated at the enterprise, in accordance with the law, during each month (vacation, business trip, downtime, performing the duties of an absent employee, to calculate severance pay, etc.).

How were bonuses calculated before the changes?

Before the changes, funds in the amount of 20% of the planned salary fund were allocated for the payment of bonuses to teachers and savings in funds provided for wages, the Ministry of Labor clarifies.

“At the same time, the specific amounts of the bonus are always determined in accordance with the regulations in force in the institution, taking into account the employee’s personal contribution to the overall results of the institution’s activities,” adds Irina Kostevich.

Since bonuses are paid based on the results of work for the previous month, the teacher from the example given above received a bonus in December 2019 based on the results of his work for November. Let’s say this is a planned premium of 20% - 118 rubles.

- In addition, due to working conditions, a teacher can receive another bonus due to the existing savings, for example, 25% - 148 rubles. In accordance with the law, the school can carry out income-generating activities (for example, organize the work of paid clubs). Using extra-budgetary funds, a teacher can also receive a bonus, for example, 15% - 89 rubles,” says Irina Kostevich.

As a result, the teacher will see the amount on the payslip for December - 1036 rubles, it will consist of:

• salaries without bonus - 681 rubles (this figure is indicated in the example in the table);
• bonuses for November - 118 rubles (this figure is indicated in the example in the table);
• bonuses due to savings - 148 rubles;
• bonuses from extra-budgetary funds - 89 rubles.

Let us note that the actual salaries of teachers for December 2019, according to official statistics, amounted to 1102.5 rubles.

Payroll accounting

Like any other cost item, the salary is reflected in the enterprise’s accounting. The payroll accounting procedure includes:

• calculation of basic and additional salaries;
• deductions from employees' salaries;
• calculation of contributions to funds (social insurance, accidents, unemployment, etc.);
• salary payment;
• payment of contributions to funds.

All transactions related to wages form the 70th account (accruals - credit, deductions - debit). Postings are made on the last day of the month.

Key points of payroll accounting:

• daily/monthly maintenance of time sheets for each employee (manually or automatically);
• maintaining a personal account for each employee, with a detailed entry into it of all accruals and deductions for the year (extremely necessary for calculating the average salary); opening, starting from the new year, a new personal account;
• maintaining a record of issuing salaries to employees (payroll sheet).

Time-based wage system

In this case, the employee’s earnings directly depend on the time worked; there is a fixed price per unit of time. The unit of time can be a fully worked month (then the monthly salary is calculated) or a shift or hour worked (then the tariff rate is set for the shift or hour).

Salary

If an employee works on a 40-hour schedule, then usually the main type of accrual is salary. In this case, the amount that is paid to the employee for a fully worked month is established. If an employee has not worked in full for a month, then calculations are made in proportion to the time worked.

The form for calculating salary for the current month is as follows: the base salary amount established for a fully worked month is divided by the standard working time for this month and multiplied by the time actually worked.

There is one peculiarity here. Since the amount of salary for a fully worked month is the same in each month, and the standard working time according to the production calendar may differ, the amount of salary for one day is different.

Example:

The employee decided to take two days of vacation at his own expense.

Let's see how his earnings will differ in May and July 2021.

In May, the standard working time is 18 working days, the salary for a full month is 30,000 rubles. Worked out - 16 working days.

Salary for time worked - 30,000 / 18 × 16 = 26,666.67 rubles.

In July, the standard working time is 23 days, 21 days worked. Salary for time worked - 30,000 / 23 × 21 = 27,391.3 rubles.

It turns out that the cost of 1 day in May is higher than in July, and if an employee takes two days at his own expense, it is more profitable in July than in May.

Payroll calculation is convenient to use if employees work according to a standard work schedule. In this case, they are guaranteed a salary for each month of work.

Payment according to the tariff rate

Salary calculation can also be used for those employees who work on a shift schedule, but this will raise many more questions for both the accountant and the employees. It is better to use a tariff rate set per shift or per hour. Let's compare these calculations.

Example 1. Calculation based on the tariff rate per shift:

Let's imagine a store that is open from 10 am to 10 pm, the work schedule of the salespeople in it is 2 every 2, the work shift lasts 10 hours. For one employee, the first working day in June falls on the first day, for the second, on the third. There are only 30 days in a month, the first employee is scheduled to work 16 shifts per month, and the second - 15. If the tariff rate is set per shift or per hour, we can calculate the monthly payment in accordance with it. Let’s say a shift costs 1,300 rubles.

For the first employee: 16 shifts × 1,300 rubles = 20,800 rubles.

For the second employee: 15 shifts × 1,300 rubles = 19,500 rubles.

This calculation is simple and clear. Let's see what the calculation will be if you use salary payment during a shift schedule.

Example 2. Salary calculation for a shift schedule

Let’s imagine the same store and the same employees, but now they have a monthly salary of 30,000 rubles instead of a shift or an hour. This is where the difficulty arises in determining working hours. To calculate the amount of salary per month, we will take the actual time worked from the employee’s schedule, but it is not clear where to get the norm. This is not described in the legislation and there are different options that do not contradict the law. You can determine the standard working time based on the employees' schedule, on the standard calendar for a 5-day 40-hour week, or on the average for the year.

Option 1. The time limit is determined according to the employee’s schedule, for each it is different, because different number of shifts.

If both worked all the shifts, then both will receive the same salary, because they worked all the days on schedule.

1. 30 000 / 16 × 16 = 30 000
2. 30 000 / 15 × 15 = 30 000

​This calculation option raises questions on the part of workers: after all, one employee worked 16 shifts, and the other worked 15. And their salary is the same.

Let’s assume that the first employee took a day off at her own expense, and instead of 16 shifts, she worked 15. It turns out that the employees’ hours worked are the same, but the first employee will receive less salary, because it will be calculated in proportion to the amount worked, taking into account the norm, and their norm is different:

1. 30,000 / 16 ×15 = 28,125 rubles.
2. 30,000 / 15 × 15 = 30,000 rubles.

Option 2. It happens that the standard working time is determined not according to the employee’s schedule, but according to the production standard calendar. In this case, another difficulty arises. Since the norms are different in different months, employees do not understand why this or that amount was obtained. Let’s take July 2021; according to the production calendar, the norm is 184 hours. Both employees worked less than the norm, and one will receive 18,285 rubles, and the other - 16,000.

1. 30,000 / 184 × 160 = 26,086.96 rubles.
2. 30,000 / 184 × 140 = 22,826.09 rubles.

Let's look at the same situation in another month, for example, June 2019. According to the production calendar, the norm is 151 hours. In this case, with the same work schedule, one employee will overwork the norm and receive 31,788.08 rubles, and the second will work less than the norm and will receive 27,814.57 rubles. Both may have questions about the calculation.

1. 30,000 / 151 × 160 = 31,788.08 rubles.
2. 30,000 / 151 × 140 = 27,814.57 rubles.

Option 3. Determining the standard time according to the production calendar, but on average for the year. To do this, you need to multiply the employee’s salary by 12 months and divide by the number of hours per year according to the standard calendar. In our case, the rate per hour in 2021 is 182.74 rubles (30,000 rubles × 12 months / 1,970 hours). This calculation is more or less understandable and is close to the tariff rate, because here the rate per hour is known, which does not change throughout the year. But then it will be more convenient for the employee if we write down the rate per hour in the employment contract, rather than the salary per month. An employee must understand how exactly and what his salary consists of.

So, for those employees who work on a shift or staggered schedule, it is more convenient to make calculations if the tariff rate is set per shift or per hour.

Nuances and exceptions in calculating the average employee salary

It must be emphasized that to calculate the average daily wage, time and payment for this period are not taken into account if the employee:

• was absent from work, used days (while maintaining salary);
• received benefits from the Social Insurance Fund (sick leave, pregnancy, childbirth, care);

The indicated periods are not taken into account, based on the logical conclusion - they have already been paid with the preservation of the average daily earnings.

If an employee, for example, was on maternity leave, then the average salary is calculated based on the amounts of payments accrued in the period before maternity leave.

Let's consider an example when in one month of the year, an employee was absent for some other reason, at his main workplace, while maintaining his average earnings or receiving benefits. Example of salary calculation (average daily):

Chief Economist, N.P. Kalinina worked in 2015 - 11 months completely, 1 month (November) was absent due to important negotiations and preparation for them. During the negotiations, N.P. Kalinina’s average earnings at her main place of work remained unchanged. The number of days actually worked in November at the main place is 2 days.

The employee's wage fund consists of:

salary – 50,000 rubles;

additional payment (for high qualifications of the employee) – 25% of the salary.

In January 2021, Kalinina N.P. vacation, as scheduled.

The calculation scheme is as follows:

— we determine the amount of payments for the period 2015, they include salary, additional payment for full months and for partial November:

Zaccrued = basic salary for 11 months. + additional salary for 11 months + basic and additional salary in 2 days of November

Z = (50,000*11) + (50,000*25%*11) + (50,000/159*2*8 + (50,000/159*2*8)*25%) =550000 + 137500 + (5031 .56+1257.86) = 693789.42 (rubles).

— we determine the time, for this we multiply the number of fully worked months (11 months) by 29.3, to this number we add 2 days worked in the twelfth month:

11*29.3+2 = 324.3 (days).

— we determine the average daily salary, to do this we divide the amount of payments by the amount of days:

Z average = 693789.42 / 324.3 = 2139.34 (rubles).

Next, to calculate vacation pay for Kalinina N.P., the accountant will only have to accrue Z average for each day of vacation.

In Kalinina’s example, the additional salary fund is represented by an additional payment for highly qualified work. In the calculation of the average salary, instead of (or together with) additional payments for high qualifications, any additional payments and allowances, bonuses and other payments for this period can be included (according to the same scheme).

Also, during the billing period (year), temporary additional payments and allowances may be accrued or withdrawn (by order), they must also be taken into account in the calculation.

For example, if Kalinina N.P. assigned (by order) an additional payment for part-time work (during the absence, in January 2015, of the head of the personnel department), in the amount of 20% of the official salary (of the chief economist), then the calculation of its average daily salary would change its appearance as follows:

Z = salary basic 11 months. + salary additional 11 months + salary basic and additional. November + salary additional combined January

Z = 550,000 + 137500 + (5031.56+1257.86) + (50,000*20%)=550000 + 137500 + (5031.56+1257.86) + 10,000 = 793789.42 (rubles).

Z average = 793789.42 / 324.3 = 2447.70 (rubles).

Indexation in 2021: is it necessary to accrue? Do we need to raise salaries every few months?

“Indexation” questions occupy a consistently high place in the ranking of the most popular questions related to payroll. Let’s immediately make a reservation that the argument: “I don’t charge indexation because I pay wages above the minimum wage” has no basis in law. It is necessary to index the wages of all employees, regardless of salary. The fine for failure to index is 10 minimum wages for each employee, i.e. 41,730 UAH. from January 2021.

So when is it necessary to index workers’ wages and in what amount?

This depends on two conditions: the month of the last salary increase for the employee’s position (base month) and consumer price indices (hereinafter referred to as CPI), which are published monthly by the State Statistics Service.

In the month of the last salary increase (base month), income is not indexed; the CPI is taken as 1 or 100%. Next, by multiplying the monthly CPI, the CPI is calculated on an accrual basis. When the CPI, calculated on an accrual basis, exceeds the threshold of 103%, the employee has the right to indexation, and the employer must either index his salary or increase the salary by an amount greater than the indexation amount.

The indexation amount is calculated as the product of the cost of living and the indexation coefficient. There is no need to calculate indexation coefficients yourself. It is determined using indexing tables or online calculators.

You can also read more about the indexing mechanism here:

It’s simple about income indexation: why is it needed and how does its mechanism work?

“Escape from indexation” in 2021 through regular salary increases

Many employers and accountants, in order to avoid indexation, use the mechanism of “advanced salary increases.” Simply put, they increase salaries every 2-3 months, which creates a condition in which the inflation index does not have time to reach the threshold of 103% and employees do not have the right to indexation.

Recommendation: if you use this method of “avoiding indexation” (which, by the way, does not contradict the law), do not increase salaries by insignificant amounts (5-10 UAH). The State Labor Service may not recognize such an increase. We explained why here: You increase salaries by 1 UAH. to avoid indexing? The State Labor Service will ask for an economic justification

So what should you choose: indexing wages or regularly increasing salaries?

Of course, the employer decides. And it is advisable to rely on the wage system, which should contain the conditions for increasing salaries (for example, linking them to the minimum wage indicators or the inflation rate). Very often, the choice in favor of regular salary increases is associated with a misunderstanding of the indexation mechanism and a reluctance to understand the issue. If we consider the examples of 2021 and 2021, then with an increase in salaries in January of the corresponding year (namely, this month is the “base” month for many):

• in 2021, indexation first appeared in June 2017;
• in 2021, indexation first appeared in November 2018.

Therefore, there was no need to increase salaries every three or even two months if it was dictated only by a reluctance to add indexation. In addition, each such increase must be documented, which also adds extra “paperwork”.

The indexation calculation calculator is built into the SmartFin.ua service, therefore both the calculation of the coefficient and the calculation of the indexation amount occur automatically:

If a person did not work on holidays

No one should lose their salary during the New Year holidays. In January, neither those who work for time payments nor those who receive piecework will receive less wages. It is calculated in this order:

• under the salary system, the full January salary is paid without reduction for days falling on the period from 01/01/21 to 01/10/21;
• how much an employee will receive for the period of work from January 1 to January 15 with a piecework or hourly salary - he is entitled to additional amounts for all days falling on non-working days in January, the amount of such payments is established by internal regulations, labor or collective agreement.

How is salary calculated based on salary in January 2021?

For “salary employees” who have worked the entire month, the final salary for January will not change compared to other billing periods. The accounting department will calculate the salary in full. If it is 35,000 rubles, the person will receive it. The average daily earnings will be higher, since the first month of the year has only 15 working days. For those salaried employees who were sick or went on vacation in January, their earnings will be significantly less - for each day they miss, they will lose more.

How are wages calculated for hourly wages for January?

“Hourly workers” also do not lose their salary in a short month if they have worked it in full. For them, it is not the average daily earnings that are calculated, but the hourly rate. But it only matters if the month is not fully worked out. Then earnings will decrease significantly, because with a small number of working hours (120 in total), the hourly rate is higher than usual.

Sick leave, vacation pay, compensation for unused vacation in 2021

Sick leave and vacation pay in 2021 are those types of accruals that will be paid to the employee while he is not working, but he will retain his average earnings. Also, do not forget that upon dismissal, the employee will definitely need to pay compensation for unused vacation days! The SmartFin.ua service automates the calculation of vacation pay, sick leave, compensation for unused vacation, and the calculation results are printed:

Other charges

In addition to salary and other payments listed above, in 2021, employees may be paid bonuses, allowances, and remunerations that relate to the additional wage fund. The SmartFin.ua service automatically calculates additional payments for work at night and in the evening, for overtime work, for work on holidays and weekends (according to shift work schedules). It is also possible to manually create all the necessary types of additional charges.

Formula and procedure for calculating wages in 2021

The calculation of wages in 2021, as in earlier periods, is regulated by Article 139 of the Labor Code of the Russian Federation and the Regulations of the Government of the Russian Federation of 2007 (as amended from time to time). Key indicators for calculating average wages in 2021:

— the amount of remuneration accrued during the period specified by law (12 months). Or if the months worked are less than twelve, then all days worked are taken into account;

— working time according to the calendar (all calendar days in a year are added up, divided by 12 - the average statistical time for each accounting year is displayed; in 2015, the average monthly number of days is 29.3).

The basic formula for calculating wages (average) is:

Average salary = Payments (for 12 months) / 12 (months).

Calculation of average monthly salary formula (Z):

Zaverage month = Zaverage / t monthly average,

where t monthly average is the averaging of the number of days in each month.

Thus, the calculation of employee wages (detailed formula):

Zavg.days = ((Zbasic every month + Zadditional every month) / 12/ 29.3 ,

where Zaverage day is the average daily wage of the employee;

Zbasic every month – basic salary for 12 months (the basic salary includes payment according to the official salary, according to the tariff (hourly tariff rate), or according to piecework);

Zadd. each month - additional salary for 12 months (the additional salary fund includes all kinds of payments: additional payments, allowances, bonuses, remuneration, coefficients, night, overtime, etc.).

Example of calculating employee wages

Petrov Nikolai Ivanovich worked for 12 months in 2015, and in January 2021 he decided to take a vacation. The accountant needs to calculate the employee’s average monthly salary in order to calculate vacation pay.

Petrov works as a design engineer, his salary is a “bare salary”, without additional payments and incentives, which is equal to 30,000 rubles. The employee worked in full for the entire year (without absences for any reason). Petrov has no additional salary.

The average statistical number of days is established annually, approved on 04/02/14, and is 29.3 (2015 indicator).

Calculation of wages based on an employee’s salary, example (Petrov N.I. average daily rate, based on official salary):

Zav.day.Petrov = ((30,000+0) *12)/12/29.3 =

we simplify the formula, due to the fact that Petrov’s salary every month is consistently equal to his salary in the amount of 30,000 rubles,

30,000 / 29.3 = 1023.89 rubles.

Further actions of the accountant are reduced to multiplying the average daily earnings by the number of vacation days, from this the amount of vacation pay of N.I. Petrov will be formed.

Calculation of “salary taxes” in 2019

The tax burden on the payroll fund in 2021 has not changed and remains:

• personal income tax - 18%
• military tax - 1.5%
• single social contribution - 22% in the general case.

Let us remind you that income tax (NDFL) and military duty in 2021 are considered withholdings, that is, they are deducted from the accrued wages of employees.

Tax social benefit when calculating personal income tax in 2021

When calculating income tax (NDFL) in 2021, a social tax benefit (NSL) may be applied. This is the amount established by law by which accrued wages (tax base) are reduced to calculate income tax. In the case of applying a tax social benefit, the formula for calculating personal income tax looks like this:

Income tax = (Accrued salary – Tax social benefit) * 18%

One of the following types of social tax benefits may be applied to an employee’s salary in 2021:

• 100% (calculated as 50% of the cost of living for able-bodied persons - 960.50 UAH in 2021);
• 150% (calculated as 75% of the subsistence minimum for able-bodied persons - 1440.75 UAH in 2021);
• 200% (calculated as 100% of the subsistence minimum for able-bodied persons – UAH 1,921.00 in 2021);
• employees who support two or more children under the age of 18 (100% and 150% (960.50 UAH and 1440.75 UAH, respectively) benefits are provided per child).

Condition for applying NSL in the general case

The main condition for applying a social tax benefit is the amount of income accrued for the month. If it is less than: cost of living * 1.4 and rounded to the nearest ten, the benefit can be applied.

In 2021, this figure is equal to: 1921 * 1.4 = 2690.00 UAH.

Since the income that qualifies for a social tax benefit is less than the minimum wage, in general, employees have actually lost the right to apply for a social tax benefit.

Conditions for applying NSL for employees with children

Slightly different conditions apply for workers with children. For them, the income limit for receiving benefits is determined as the product of the maximum income that gives the right to apply the benefit (UAH 2,690.00) and the number of children.

Therefore, the amount of wages that gives the right to apply the benefit is equal to:

• for two children: 2690.00 UAH. * 2 children = 5380.00 UAH.
• for three children: 2690.00 UAH. * 3 children = 8070.00 UAH. etc.

The benefit itself is calculated as the product of the NSL per child and the number of children (960.50 UAH or 1440.75 UAH * number of children).

The benefit for children is generally equal to:

• for two children: 960.50 UAH. * 2 children = 1921.00 UAH.
• for three children: 960.50 UAH. * 3 children = 2881.50 UAH.

The SmartFin.ua service automates the calculation of income tax using all types of income taxes, and also automatically controls the amount of income that gives the right to apply the benefit:

Payroll charges in 2021

As before, in 2021, every employer is required to accrue and pay a single social contribution (USC) to the budget. We remind you that the ESC is paid at the expense of the employer. This is a consolidated insurance premium, which includes a social package legally provided for by the state, namely: pension insurance (payment of pensions), insurance for temporary disability (sick leave pay), insurance related to the occurrence of accidents at work.

In general, the unified social contribution rate in 2021 is 22% (Part 5, Article 8 of the Law of Ukraine “On Unified Social Security”).

Enterprises, institutions and organizations that employ persons with disabilities apply an unified social contribution rate of 8.41% to their income (Part 13, Article 8 of the Law of Ukraine “On Unified Social Security”).

The SmartFin service takes into account all rates for calculating the single social contribution, including for employees with disabilities:

Will the tax burden on the payroll for part-time workers decrease?

If the employee works at his main place of work, then the employer must accrue the Unified Contribution based on the amount of the minimum wage (Part 5, Article 8 of the Law on Unified Contribution). Therefore, in this case there will be no savings.

For reference! Only external part-time workers who work part-time can pay the unified social contribution from actually accrued wages.

Is it possible to apply the social tax benefit for personal income tax?

An employee who works part-time can take advantage of the right to a social tax benefit if his income does not exceed UAH 2,690. — this is the maximum income for applying NSL in 2021.

Example.

An employee who works at his main place of work on a part-time basis was accrued a salary in the amount of UAH 1,043.25 in January 2021. The employee wrote an application for the provision of NSL.

The taxes will be:

Income tax = (1043.25 - 960.50) * 18% = 14.90 UAH.

Military tax = 1043.25 * 1.5% 15.65 UAH.

Single social contribution: 1043.25 * 22% = 229.52 UAH. Since this amount is less than the minimum insurance premium (918.06 UAH in 2019), the employer is obliged to make an additional payment for such an employee up to the level of the minimum insurance premium in the amount of 688.54 UAH.

Such an employee will receive “in hand”: 1043.25 UAH. — 14.90 UAH - 15.65 UAH. = 1012.70 UAH.

The SmartFin.ua service automates the calculation of mandatory deductions:

The need to additionally pay a single social contribution up to the minimum amount established by law is also automatically controlled:

You can read more about how to set part-time working hours for employees and the calculation rules in these publications:

Part-time work

Part-time working mode: set up in SmartFin.ua

Calculation of the average monthly salary of an employee in 2017

Basic payroll operations, for which you will need to calculate the average monthly salary of an employee, in the current mode:

• calculation of vacation payments, as well as payments of unused vacation in case of dismissal;
• calculation of payments, maintaining the average monthly salary at the main place of work;
• calculation of wages during technological (and other types of) downtime, due to the fault of the employer, or natural disasters and other force majeure;
• calculation of severance (and other types) benefits for termination of an employment contract, staff reduction, etc.;
• for calculating disability benefits (in accordance with sick leave);
• to calculate payments for working hours on business trips;
• provision of information on the average monthly salary and other data (contracts, orders), at the request of the employee, in person;
• others.

Piece wage system

Piece payment does not depend on the time worked and is applied to employees whose work results can be assessed in qualitative material indicators.

At the same time, the salary does not depend on the time worked, but working time must be kept track of: you need to fill out a timesheet. And when working at night, such employees are paid at increased rates.

Nowadays, in small enterprises, such a system is often used to pay those who work from home (freelancers) or part-time, with a flexible schedule. How to properly register such employees? The organization must keep time records, and freelancers must not work more than 40 hours a week. The company cannot control this on its own. But you can issue an order obliging the employee to fill out a time sheet, and make an entry in the employment contract stating that he determines the working hours and work schedule independently. At the same time, he should not work more than the norm for the production calendar.

Let us give two examples of such calculations.

Example 1. Piece payment for quantity

The daily quota of baked cakes from a confectionery employee is 5 pieces. The daily rate for the tariff is 1,500 rubles. In one month, the employee baked 94 cakes.

Payment for 1 cake will be: 1,500 rubles / 5 cakes = 300 rubles per piece.

In this case, the monthly earnings of a confectioner will be: 300 rubles × 94 cakes = 28,200 rubles.

Example 2. Piecework payment according to time standard

The bakery employee has a set time limit for baking one cake - 96 minutes. The hourly tariff rate is 187.5 rubles. The pastry chef baked 110 cakes in a month.

Piece payment will be: 187.5 × 96 minutes / 60 = 300 rubles/cake.

Monthly earnings will be: 300 × 110 = 33,000 rubles.

Bonus (commission) wage system

This payment system is usually used for employees on whose work the company’s revenue directly depends. For example, for sales managers, sellers. With such a system, there is usually a small constant part (calculated based on work time), and there is a bonus part, which depends on the revenue in each specific month or on the total amount of issued/paid invoices for a particular sales manager.

We examined the main remuneration systems in their purest form. In practice, these systems are usually found with additions and changes, for example, time-bonus or piece-progressive. Employers themselves develop a payment system depending on the needs of their organization. The main thing is that employees are familiar with local regulations that describe the payment system, and understand what indicators their salary depends on and what parts it consists of.

How to get people to work on a holiday

IMPORTANT! Regarding the organization of work on non-working days due to the COVID-19 situation, please read our recommendations.

To involve an employee in performing work duties on a holiday, it is necessary to obtain his consent. It is possible to work on holidays if:

• suspension of work is impossible due to production and technical conditions (continuous production cycle);
• the organization serves the needs of the population (public transport);
• urgent repairs or commissioning are required;
• there was a need to carry out previously unforeseen work, on which the normal functioning of the organization depends in the future.

Without consent, the employee will be called to work on holidays only to prevent emergencies and accidents and to eliminate the consequences of such events. Whether holidays are paid with salary is established by labor legislation. An employer does not have the right to hire employees for free. This is a direct violation of workers' rights.

Restrictions for certain categories

It is prohibited to involve minors (Article 268 of the Labor Code of the Russian Federation) and pregnant women (Article 259 of the Labor Code of the Russian Federation) in performing labor duties on holidays.

For some categories of employees, it is allowed to perform work duties on holidays only if there is no prohibition for health reasons. It is mandatory to obtain consent from employees, even if the exit is due to an emergency situation. These employees include:

• disabled people;
• women with children under three years of age;
• parents raising a child without a spouse, guardians of children under the age of five;
• parents, guardians of disabled children;
• employees who care for a family member based on a medical certificate.