Partial working month. Difficult aspects of paying for part-time work. Payroll calculation for part-time work

With the modern rhythm of life, it is not always convenient for an employee to devote the whole day to work, and to pay the head of the company a full salary. In this regard, the concept of “part-time work” has already become firmly established in our lives. The employee, during the allotted time, will try to demonstrate his maximum abilities and output in order to go home sooner, and the director will be able to save a lot, since payment is made for a specific period worked. We’ll tell you about calculating wages for part-time work, and give examples with amounts and postings.

Concept of part-time work

There are several options for organizing this type of activity: (click to expand)

• reduction of working hours by reducing the number of working hours;
• maintaining working hours, but reducing the number of working days per week;
• individual layout specified in the employment contract.

The reason for introducing part-time work at an enterprise may be a period of crisis, when it is necessary to reduce the number of jobs, but the manager cannot agree to this, leaving all employees on the conditions of maintaining their jobs, but reducing wages. Another reason could be the employee’s pregnancy, or caring for a seriously ill relative who cannot be left unattended for a long time. Or perhaps simply the nature of the employee’s work.

Short-time and part-time work, although they have a similar meaning, do not mean the same thing in personnel records. Teenagers who have not reached the age of 18 and people with disabilities work shorter working hours. The length of their working week should not be more than 36 hours (or 35.34 by agreement with the manager), and the employee receives wages for 40 hours of time worked.

When working part-time, the number of working hours is determined on the basis of an agreement and a concluded contract, and payment is made in proportion to the time worked.

Important! A shortened day may be for persons under 18 years of age or those with limited abilities. Part-time work for all other categories of citizens.

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

Payment methods, procedure and calculation formula

To learn how to correctly calculate the amount of payments, you need to clearly understand how a certain type of salary is calculated.

In addition, the salary can be divided into:

Main:

• salary or piece income;
• bonuses for a job well done;
• 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:

1. When paying piecework, the following calculation is used: Salary = cost of products specified in the contract * volume of products produced for the period + accrued bonuses + other additional payments - income tax - other deductions.
2. Time 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 . Read also the article: → “”.

The above formulas are relevant when the employment contract states that the terms of employment are part-time and the employee has worked the required hours.

When an employee has not fully worked the required hours, the calculation algorithm will be different:

Calculation of wages at a salary rate at a rate of ½ or ¼:

• Salary at ½ rate = salary at full rate*0.5
• Salary at ¼ rate = salary at full rate *0.25

Calculation example No. 1. Employee Kovalev A.A. drawn up under an employment contract, rate - ½, from November 11, 2016 to the position of equipment sales manager. The full salary for this position is 25,000, according to the staffing table. Calculate wages for less than a month.

First you need to determine the number of working days and weekends that fell in November:

• workers - 21 days;
• weekend - 9 days.

From November 11 to November 30, the employee worked 14 days. Next, the calculation is carried out according to the formula: 25,000 / 21 * 14 = 16,666.67 rubles - wages for the period from November 11 to November 30. The rate of Kovalev A.A is ½, accordingly the amount of payment will be:

Salary for November = 16,666.67*0.5=8,333.34 rubles

Under piecework conditions, the calculation is much simpler. It is enough to know the amount of payment per unit of production and the quantity of goods sold.

Minimum payout amount

According to Article 133 of the Labor Code, if an employee has fully worked the time established by the employment agreement, the amount of his remuneration should not be lower than the minimum wage (minimum wage). For example, in 2016 this figure in Moscow was 17,561 rubles. Under working conditions at a rate of ½, wages cannot be less than 8,780.50 rubles, that is, in proportion to the established minimum:

Salary = 17,561*0.5 = 8,780.50 rubles

Calculation example No. 2. In 2016, the Podsolnushko farm in the Krasnodar Territory had two employees: tractor driver Klyuev and driver Petrov. Klyuev is employed full-time and his salary is 11,000 rubles, Petrov works at a rate of ½ and his salary is 5,000 rubles. We will determine whether these payments in the prescribed amount do not violate labor laws.

The minimum wage in the Krasnodar region in 2016 was 10,366 rubles. Klyuev’s salary exceeds this value, and therefore management does not violate his rights. But in relation to Petrov, their actions are illegal, since his rate is ½, then the amount of payment should not be less than 5,183 rubles.

It is worth remembering that the minimum wage in different regions is set individually. The table shows how the indicators differ. It all depends on the different levels of inflation in different regions and on the established cost of living. Wages for part-time work may be less than the minimum wage, but only in proportion to the rate.

Pre-holiday days with part-time work

Labor legislation stipulates that the pre-holiday day should be shortened by one hour. Employees registered at 0.5 rate also have the right to use this privilege. This benefit does not apply to the category of workers whose work should not be interrupted. The employer, in turn, can compensate for unused benefits with payments or additional rest.

Pre-holiday days are the days before official holidays. Their list is established long before the start of the calendar year and is available in any information source, along with the production calendar. If an official holiday falls on a Monday, then Friday is not a pre-holiday day.

Which days are considered pre-holidays: (click to expand)

1. This category includes workdays on the eve of a holiday. For example, if February 23 falls on a Monday, then Friday does not fall under this definition and cannot be a shortened day.
2. Religious customs established in the respective regions are also considered federal holidays. For example, Parents' Day in the Krasnodar Territory has been a day off for many years, by decree of the governor. And in Moscow it’s an ordinary working day.

For part-time workers who doubt their rights, the labor code states: employees registered at ½ rate have the same advantages and benefits along with everyone else: the right to paid leave, accrual of seniority and others. Based on this, employees who work part-time also work an hour less, and proper documentation of this fact is mandatory:

1. Drawing up an order establishing a working hours schedule, which will clearly define this range, taking into account the lunch break;
2. Instead of 8 hours worked, the timesheet must indicate 7, and for part-time workers, instead of 4, enter the number 3.

Part-time overtime

If management decides to classify it as overtime, then it is necessary to keep accurate records of the hours worked, and also take the written consent of the employee. But companies rarely do this, only in emergency situations (flood, fire, epidemic), when the fact of overtime work is obvious.

It is worth remembering that payment for the first two hours, in this case, is made at one and a half times the rate, the subsequent ones at double rate. If the work is not overtime, additional hours are paid at the regular rate. If the employee is delayed of his own free will, then the company is not obliged to make any additional payments, only at the discretion of the manager. To classify recycling into this category, the initiative must come from the manager.

As a result, organizations rarely recognize an employee’s delay as overtime, despite the strictness of the legislation and high fines. After all, if this fact is made public, the culprit will face a fine of up to 50 thousand, or the closure of the organization for a period of 90 days.

Rating 5 Frequently Asked Questions on Pay

Question No. 1. How long is the working time for part-time work?

No more than 40 hours per week.

Question No. 2. Is an employee entitled to vacation when working part-time?

Yes, the employee is entitled to all the rights and benefits of other employees.

Question No. 3. How do you hire a part-time employee?

By order of the manager, which is drawn up on the basis of a concluded employment contract.

Question No. 4. What entry is made in the work book when working part-time?

Standard, without notes about part-time work.

Pregnant children, persons caring for sick people, one of the guardians with a child under 14 years of age.

The question of how to calculate wages for less than a full month is especially of concern to those who receive their income depending on their salary. That is, those employees who receive a monthly income at the tariff rate can make calculations for a certain period quite simply using the formula according to which the amount of time worked must be multiplied by the tariff rate. With salary, things are a little different, so let’s look at how to calculate the salary for less than a full month based on salary.

Calculation features

According to this salary calculation system, salary is a fixed amount of payment that is due to an employee for the full pay period worked. You can pay for an incomplete month in the following cases:

• vacation.
• sick leave
• got a job during the pay period.

Please note that if an employee works part-time under the salary system, then an individual wage calculation is also carried out for him. For example, if the number of working days is 5 per week, and he works only 3, then the time he actually worked is calculated for him.

How are wages determined?

If the remuneration system is a salary, then, accordingly, for an incomplete working month the employee receives an incomplete salary. There is one significant nuance here: the monthly salary is a fixed amount; it is paid in full if the employee has worked a full month, regardless of how many working days there were. For example, February is a short month, but the employee will receive a full salary for it. Similarly, January and May where there are several holidays, but they are not deducted from the salary.

Calculation example

In fact, it is quite simple to calculate wages for an incomplete month with a salary. This can be done this way: the salary is divided by the number of working days in the billing period, and the result obtained is multiplied by the number of days actually worked by the employee. Let's give a simple example: an employee's salary is 30,000 rubles per month, the number of working days in a month is 22, of which the employee worked only 18. This means that you need to divide 30,000 rubles by 22, which turns out to be 1,363.63 rubles per day. This amount must be multiplied by 18. In total, the income will be 24,545.45 rubles.

In a similar way, you can calculate the salary for a partial month of an employee not only with a salary, but also with an hourly payment system, as well as for daily payment. That is, in simple words, you need to calculate how much an employee should earn per day or per hour, according to the Employment Agreement and the internal organizational system of the enterprise. This amount must then be multiplied by the time actually worked.

By the way, if wages consist of salary and bonus, then bonus payments are also accrued for the time actually worked by employees, unless otherwise provided by the employment contract.

Features of calculation for a shift schedule

Not everyone works as expected 8 hours 5 days a week; some work on a shift schedule, for example, daily, 2/2, 3/3, etc. For them, payroll calculations for an incomplete payroll period will look similar. That is, if there is a fixed salary that does not depend on the number of shifts worked, then you need to calculate the number of days that the employee actually worked.

Let's consider the calculation using the example of an employee who worked at the enterprise on a 2/2 shift schedule. His salary is 15,000 rubles per month. During the billing period, he had to work 8 shifts, of which, in fact, he was at the workplace for only 5. This means that his salary will be calculated as follows: 15,000/16 × 10 = 9,375 rubles - this is his salary for less than a full month.

Minimum wage

Everyone knows that the minimum wage is the minimum wage. According to the law of our country, an employer does not have the right to pay its employees a monthly salary that is lower than the minimum wage in the region. On the other hand, if an employee has not fully worked the pay period, he may receive a salary lower than this value, as in this case.

Let's give an example: an employee worked only a few days in the current billing month; his salary for the time actually worked is 3,000 rubles, while the minimum wage in the regions for the current period is 6,500 rubles. The question is whether the employer is obliged to pay the employee up to the minimum wage. The answer is no, you don't have to.

The fact is that the minimum wage is the minimum wage for employees of any enterprise, provided that they have worked for a full month. And in simple terms, an employee’s salary and other allowances for one calendar month cannot be lower than the minimum wage. Accordingly, if he worked less than the allotted time, then the employer has the right to pay him only for the time actually worked.

To summarize, you can calculate wages for less than a full month yourself. After all, this payment should be made by the employer only if the full pay period is worked out. Accordingly, if the employee does not pay in full, then the amount is divided by the number of working days in the billing period and multiplied by the number of days actually worked; if, in addition to the salary, the employee receives a bonus and other allowances, then they are calculated in a similar way.

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.

Recycling 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, June had 21 working days, 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 hours x 125 hours).

Accountants often face the question: how are salaries calculated for a month not fully worked? Calculation of wages for an incomplete month on the basis of the Labor Code of the Russian Federation is done based only on working days. If an employee has not worked in full for a month, his salary is calculated in proportion to the days worked in that month. The number of days worked is calculated in the accounting sheet, which companies are required to maintain on the basis of Art. 91 Labor Code of the Russian Federation. Are calendar days taken into account when calculating earnings for a month not fully worked? No, we only take working days into account.

If the month is not fully worked, the salary calculation is calculated using the formula:

Example 1.

Kvarta LLC operates on a five-day work week schedule. Kamysheva’s employee I.K. works as a senior cashier with a salary of 20,000 rubles per month. In June 2014 Kamysheva I.K. wrote a statement asking to be transferred to a part-time work week from Monday to Thursday. The employee was transferred to a different work schedule on July 1 based on the order of the manager with the appropriate execution of an additional agreement to the employment contract. Let's calculate the salary of Kamysheva I.K. for the month not fully worked - July.

Working days in July 2014 – 23 days. The employee did not work on Fridays - July 4, 11, 18, 25. Those. total worked out for July

23 - 4 = 19 working days.

Let's calculate Kamysheva's salary for July 2014.

20,000 / 23 days x 19 days = 16,521.74 rubles.

Let's consider other situations when an employee goes on vacation.

Example 2.

Salary of employee Koklyushkina I.N. at Autoship LLC 25,000 rubles. The company's operating hours are a five-day work week. Let's calculate earnings for July 2014.

There are 23 working days in July. In July, the employee worked from the 15th to the 31st – 13 working days. That is, in addition to vacation pay, the employee is entitled to a salary in the amount

25,000 rub. / 23 days x 13 days = 14130.43 rubles

Option 2

Koklyushkina I.N. was on vacation from January 9 to February 2, 2014 inclusive. Since there were holidays from January 1 to January 8, they are not paid; therefore, the employee will only receive vacation pay for January. If an employee works all days of February, she will receive a full salary regardless of the fact that she did not work on the 1st and 2nd.

Similarly, it calculates earnings for workers who have just gotten a job or quit.

Example 3.

Worker Kirilenko S.I. I got a job on July 28th. Let's calculate her salary if her salary is 18,000 rubles. In July - 23 working days.

Salary Kirilenko S.I. for time worked in July.

18000/23*4 = 3130.43 rub.

Calculation of earnings for part-time work.

Example 4.
Employee Ivashova K.O. works a five-day work week. She works as a packer with a salary of 20,000 rubles. In July 2014, she wrote a request to reduce her working day by 1 hour for family reasons.

Since August 2014, Ivashova K.O. was established on a part-time working schedule, for which an order was issued and an additional agreement to the employment contract was drawn up.

We will calculate the salary of Ivashova K.O. for less than a month - August.

In August 2014, 21 working days, 168 hours. Ivashova K.O worked 1 hour less every day, i.e. in August she worked 168 – 21 = 147 hours.

Let's calculate the salary of Ivashova K.O for August:
20,000 rub. : 168 hours x 147 hours = 17,500 rub.

If the salary for less than a full month is less than the minimum wage

As practice shows, very often situations arise when an employee has not fully worked a month, and the amount of wages is below the minimum wage (RUB 5,554 at the moment) or the regional minimum. Or the employee was not paid at all. In this case, there is no need to pay the employee the minimum wage. There is simply no reason for this. Since Article 133 of the Labor Code of the Russian Federation stipulates that wages cannot be calculated below the minimum wage for employees who have worked their full working hours, i.e. for those who worked a full month. If an employee has not worked in full for a month, his earnings may be below the “minimum wage”. There are no violations in this, the main thing is that the monthly earnings for a fully worked month are not lower than the minimum wage or the regional minimum.

Example 5.
Employee Komereva I.L. got a job on July 30, 2014. In July – 23 working days. The employee's salary is 30,000 rubles. Let's calculate the earnings of Komereva I.L. in July.

30,000 rub. : 23 days x 2 days = 2608.70 rub

This amount is below RUB 5,554. But she doesn’t need to pay extra to the minimum.

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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.