Labour accounting and payment during holidays


In the course of financial and economic activity of a company, there is quite often a need to attract employees to work on public holidays.

Such situations occur, for example, in case of continuous operation of an enterprise (production line that cannot be stopped, work of a retail trading network), as well as cases of force majeure (need for elimination of natural disasters, or for replacement of a sick employee).

Elena Rybnikova
Head of Internal Audit, Expertise and Methodology Department
The Labour Code of the Russian Federation officially establishes the following holidays in the Russian Federation (public holidays):
  • 1, 2, 3, 4, 5, 6 and 8 January - New Year holidays;
  • 7 January - Christmas;
  • 23 February - Fatherland Defender’s Day;
  • 8 March - International Women’s Day;
  • 1 May- Spring and Labour Day;
  • 9 May - Victory Day;
  • 12 June - Day of Russia;
  • 4 November - National Unity Day.

Additionally, religious holidays may be declared non-working holidays in the manner provided for by part 7 of article 4 of the Federal Law of 26.09.1997 No. 125-FZ: as per the request of religious organizations, relevant public authorities in the Russian Federation shall have the right to declare religious holidays nonworking days (holidays) in the relevant territories.

These days are intended for recreation of citizens of the Russian Federation, and, according to Art. 113 of the Russian LC, work on weekends and public holidays is prohibited, except as otherwise provided for by this Code.

Engaging employees to work on weekends and public holidays shall be effected with their written consent in case of need to perform works unforeseen in advance, where further normal work of the organization as a whole or of its separate structural divisions, or of individual entrepreneur depend on performance of such works.

Engaging employees to work on weekends and public holidays without their consent is permitted in the following cases:
  • For prevention of a disaster, industrial accident or eliminating the consequences of a disaster, industrial accident or natural disaster;
  • For prevention of accidents, destruction of or damage to property of the employer, to state or municipal property;
  • For performance of works necessitated by the introduction of public emergency or martial law, as well as for performance of urgent works in emergency circumstances, i.e. in the event of a calamity or calamity threat (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases endangering the life or normal living conditions of the whole population or part thereof.

Engaging to work on weekend and non-working public holidays creative employees of media, cinematography, television and video recording ensembles, theatres, theatre and concert organizations, circuses, and other persons involved in the creation and/or in performance (exhibiting) works in accordance with lists of works, professions, positions of these employees, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission on regulation of socio-labour relations, shall be allowed in the order to be determined by collective/union labour contract, local act, employment contract.

In other cases engaging an employee to work on weekends and non-working holidays shall be allowed with the employee’s written consent and taking into account the opinion of the elected body of a primary trade union organization.

On non-working holidays it is allowed to perform works that cannot be suspended due to industrial and technical conditions (continuously operating organizations), works caused by the need to serve the public, as well as urgent repair and loading-unloading operations.

Personnel record keeping

So, let’s take a look at cases in which employees can/should work on holidays, when you need to issue an order on attracting employees to work on such days, and when familiarizing an employee with the schedule of works, including work on public holidays, is sufficient.

Example

Employees work at a production plant, production line runs continuously, the production cannot be stopped due to technological norms. Work is organized on a round-the-clock basis, employees work in shifts, including on holidays. The employees’ work is organized, planned and fixed in the work schedule.

On January 1, 2017 Mr A worked a day shift from 9:00 to 18:00, according to schedule.

On January 1, 2017 Mr B was summoned to work in day shift from 9:00 to 18:00.

In this example, the provisions of p. 2 of Art. 113 of the Russian LC are applicable: engaging employees to work on weekends and non-working public holidays is allowed with their written consent in case of need to perform works unforeseen in advance, where normal work of an organization as a whole or of its separate structural divisions, of an individual entrepreneur depends on urgent performance of such works. On non-working holidays it is allowed to perform works that cannot be suspended due to industrial and technical conditions (continuously operating organizations), works caused by the need to serve the public, as well as urgent repair and loading-unloading operations.

Personnel record keeping at an enterprise:
  • Regulation of internal labour regulations (RPTS) that sets forth the conditions, procedure and duration of assigned shifts of work at the enterprise, establishes the list of positions for shift work. All the employees have been familiarized with the Regulation and put their signatures to this effect.
  • Employment contracts of employees and job descriptions to them also lay down the conditions, procedure and duration of assigned work shifts for this employee (reference to RPTS is sufficient).
  • The enterprise developed and approved the Work plan of the employees - a “Schedule”, with which all employees have been familiarized and put their signatures to this effect.

Salary

The Labour Code of the Russian Federation prescribes, as the main rule, prohibition of work on public holidays, with specified exceptions. For such exceptions, the Russian LC establishes additional payments made to employees who work on public holidays, in particular for the fact that the whole country is not working and they are.

Thus, Art. 153 of the Russian LC established that work on weekend or on a non-working public holiday must be paid at least at double rate.

Payment is effected at double rate regardless of whether the employee knew about the work in advance (available work schedule) or employee was attracted to work on a weekend/holiday based on orders.

Example

Let us use the terms of the aforementioned example.

On January 1, 2017 Mr A worked a day shift from 9:00 to 18:00, according to schedule. During the rest of the month, the employee worked within the working hour limits established by the Occupational Calendar (OC).

On January 1, 2017 Mr B was summoned to work in day shift from 9:00 to 18:00. During the rest of the month, the employee worked within the working hour limits established by the OC.

Both employees work under salary system of working time. The salary is set at 17,000 roubles/month.

Reference: Pursuant to Art. 153 of the Russian LC, employees receiving salary (position salary), at a rate of not less than a single day or hour rates (percentage of salary (position salary) for a day or hour) over salary (position salary), if the work on weekend or a non-working holiday was performed within the monthly working time standard, and in an amount not less than twice daily or hourly rate (percentage of salary (position salary) for a day or hour) over salary (position salary) if the work was performed in excess of the monthly working time standard.

For the purposes of Art. 153 of the Russian LC, the Procedure for calculation of working time standards for certain calendar periods (month, quarter, year), depending on the established working hours duration per week, shall be determined by a Federal executive body that performs the functions for developing of the State policy and regulatory environment in the labour sphere.

This procedure is established by Order of the Ministry of Healthcare and Social Development of the Russian Federation dated 13.08.2009 No. 588n “On approval of the procedure for calculating the working time standards for certain calendar periods of time (month, quarter, year) depending on the established working hours a week”, according to which occupational calendars are made for each year.

Salary calculation. The company introduced record of cumulative hours worked.

Pursuant to Art. 104 of the Russian LC, when according to the conditions of production (work) at an individual entrepreneur, in an organization as a whole or when performing certain types of work, the daily or weekly working hours duration established for a certain category of employees (including employees working at positions with harmful and/or dangerous working conditions) cannot be observed for this category of workers, it is allowed to introduce record of cumulative hours worked, in order for the duration of working hours in the reporting period (month quarter and other periods) to not exceed the normal number of working hours.

NB: when calculating surcharges to an employee for a working weekend with record of cumulative hours worked, working time standards shall not be the standards set by the OC but the standards set by work schedule for a particular employee (Letter of the Ministry of Labour No. 14-2/V-943 dated 13.11.2015).