On the eve of the New Year holidays, Russians are worried about how holidays in January will be paid for.
If they fall into the work schedule and you have to go to work. In total, this time in January, Russians will have 16 days off, which is two days more than it was a year ago. Many will remain to celebrate this New Year at home with their families due to the fact that the coronavirus has not yet been defeated. The leadership of our country asks all citizens to carefully consider all planned long-distance trips, because there is a danger of becoming infected with Covid-19 and even dying.
Working hours in January 2021
The long-awaited time for Russians will soon come - the month when the whole country celebrates not only public holidays, but also church holidays - Christmas. January has the largest number of non-working days. The last working day of 2021 is Thursday, December 31st. The New Year holidays will last until January 10 inclusive. We start work on January 11, 2021. The production calendar for 2021 stipulates which days in January are paid double - from January 1 to January 10, if the employee is forced to work during this period.
IMPORTANT!
There are a total of 15 working days and 16 holidays and weekends on the 31 calendar days in January 2021.
It turns out that in January 2021 we work only 15 days. The rest of the time falls on holidays and weekends, and payment for New Year holidays, according to the law of the Russian Federation, is the accrual of labor remuneration in the usual amount. If the employee worked, he will be paid double. Double payment is not due to employees who require additional rest time for work during the New Year holidays.
ConsultantPlus experts have discussed how to correctly calculate your salary in January. Use these instructions for free.
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Weekends and public holidays
In January 2021, the holidays will last two days longer than in 2020. Approved schedule:
- 01.01. - New Year's national holiday. According to the Labor Code of the Russian Federation, this day is a non-working day;
- 02.01-06.01. – New Year holidays, official days off in accordance with the Labor Code of the Russian Federation;
- 07.01 – Christmas. Public holiday, “red day” of the calendar;
- 08.01 – New Year holidays;
- 09.01 – Saturday, day off;
- 10.01 – Sunday, day off.
How are holidays paid?
New Year's settlements with employees are divided into two parts - December and January. According to the Labor Code of the Russian Federation, the deadlines for paying wages on New Year's holidays are postponed to the last working day of the old or the first working day of the new year; this rule must be provided for in the local regulations of the institution. Pay employee benefits as follows:
- If the salary payment deadline falls on the New Year holidays, remuneration is paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation). We transfer earnings for December 2021 from 12/28/2020 to 12/31/2020.
- If an employee has to work in January 2021, the accrual will be included in the January salary. It will be transferred by the deadline in February 2021.
- Personal income tax and contributions from the December salary must be transferred to the budget in December 2021, and January ones - in February 2021. We pay personal income tax the next day after wages are paid, and insurance premiums until February 15, 2021.
Article 113 of the Labor Code of the Russian Federation prohibits work on holidays and weekends, except in cases where unforeseen situations have arisen on which the further performance of the organization depends. In such a situation, the employer has the right to involve the employee, but only with his written consent. There are exceptions when an employee is involved without written consent, for example, to prevent a disaster, natural disaster or industrial accident.
In Art. 153 of the Labor Code of the Russian Federation indicates how New Year's holidays at work are paid if the employee worked on these days - in double amount, i.e. if for one reason or another the employee is called to work, he is entitled to double payment. Double accrual is carried out for January 1 and 7 - holidays, 2-6 and 8-10 - weekends.
In addition to the double rate, an alternative option is also possible - providing additional days for rest. In this case, the payment is made in a single amount, and the provided day of rest is not paid. But the initiative for such a replacement should come from the employee, and not from the employer.
IMPORTANT!
In Art. 112 of the Labor Code of the Russian Federation enshrines state guarantees prohibiting the employer from infringing on the rights of employees regarding remuneration for their work and reducing wages due to holidays.
If the employer refuses to accrue remuneration for work on New Year holidays in accordance with the law, employees have the right to apply for protection of their labor rights to the State Labor Inspectorate or to court.
What threatens an employer for violating the payment procedure for “New Year’s” work?
An employer’s desire to save money on “holiday” work may result in administrative liability for him under Parts 6 and 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation or punishment under Art. 145.1 of the Criminal Code of the Russian Federation, if such actions contain a criminal offense.
For example, an employee was hired to work on a non-working holiday and was paid less than double the amount, while the employee refused time off. The company can be fined from 30,000 to 50,000 rubles, its officials - from 10,000 to 20,000 rubles, and the individual employer will have to pay to the treasury for such a violation from 1,000 to 5,000 rubles.
The employer will punish himself with unnecessary expenses in the form of mandatory interest if he delays payment to the employee of compensation for work on a non-working holiday (Article 236 of the Labor Code of the Russian Federation).
Features for state employees
State employees often work on holidays, medical workers are periodically called on duty, and accounting employees need to go out to close the year. The Labor Code of the Russian Federation stipulates whether New Year holidays are paid in state institutions - yes: in a single amount if the employee did not work, and in a double amount if he was involved in work. Labor rules apply to all categories of workers, and public sector employees are no exception. Forced work on weekends and holidays is rewarded double.
New Year's salary according to a shift schedule
If company employees work on a shift schedule, similar rules apply when paying for New Year holidays - you need to take into account the employee’s remuneration system and his choice of receiving compensation for work on a holiday: increased pay or time off (Article 153 of the Labor Code of the Russian Federation):
The specific amount of remuneration for such employees is established in a collective or labor agreement or other local regulatory act of the company, but it cannot be lower than that established by the Labor Code of the Russian Federation.
How are salaries calculated for those on salary?
Salary workers have a similar situation. Salary is a fixed salary. Salaried employees are paid wages for January 2021 in the same amount as in other months, despite the fact that there are fewer working days in January. For this purpose, the production calendar has established a standard working time of 120 hours in January 2021.
The rules are the same for everyone. Here's how New Year's holidays are paid with a salary in 2021:
- Not less than a single rate, if work on a weekend or non-working holiday was carried out within the monthly working hours.
- When working beyond normal working hours, overtime pay is added to the salary - for the first 2 hours, accrual is made at one and a half times, for subsequent hours - at double (Article 152 of the Labor Code of the Russian Federation).
Nuances of “holiday” payment
First of all, we note that the day before the holiday, employees work 1 hour less (Article 95 of the Labor Code of the Russian Federation). For example, with an 8-hour working day on a holiday, employees can work for 7 hours and then go home. If the employer demands to work 8 hours, then the eighth hour of the employee’s work will become overtime. You will either have to pay it at one and a half times the rate, or give the employee additional rest time of 1 hour.
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Despite the fact that, as a rule, employees do not work on holidays, the employer can call employees without their consent:
- to prevent or eliminate the consequences of an industrial accident or emergency;
- preventing accidents, as well as preventing the destruction or damage of property;
- performing work under conditions of emergency or martial law (Article 113 of the Labor Code of the Russian Federation).
Payment for work on a holiday in such cases is carried out according to the general rule: at least double the amount or single plus unpaid time off.
The law establishes the minimum amount of payment for holidays. The legislation does not contain a maximum limit for wages on a holiday. A local regulatory act, a collective agreement, or an industry agreement on remuneration may provide for a different procedure for paying for holidays, but no worse than that provided for in Art. 153 Labor Code of the Russian Federation.
You can find a sample of a local wage regulation here.
What about regional holidays? These include holidays established by the constituent entities of the Russian Federation (Radonitsa, Kurban Bayram, Uraza Bayram, Easter). Since in Art. 153 of the Labor Code of the Russian Federation does not indicate that only the dates listed in Art. 112 of the Labor Code of the Russian Federation, in our opinion, for work on a regional holiday, employers have the right to charge double pay. But provided that the employee did not choose time off. This position is confirmed by the recommendations of the Federal Service for Labor and Employment dated June 2, 2014. However, in practice, employers most often strictly follow the rule “double pay or time off on holidays” only regarding national holidays.
How will those with salaries and bonuses be calculated?
Salary consists of several parts - salary, additional payments, allowances and bonuses. Payment is made taking into account additional charges:
- If the compensation, incentive and bonus parts are fixed in the employment contract and are transferred on an ongoing basis (every month), then they will be taken into account when calculating salaries for January 2021.
- If the collective and labor agreements indicate that bonuses are paid periodically and at the discretion of the manager, then bonuses will be included in the January salary by his decision.
IMPORTANT!
The regulations on wages stipulate how, according to the labor law, wages are paid before the new year: if local regulations establish bonuses, additional payments and allowances, then wages for December are calculated along with such compensations. Money is transferred to employees before the last working day in December (December 31, 2020), if the advance was paid before December 23. If the advance was sent on December 24 or later, then the December salary will be sent on the first working day after the holidays - 01/11/2021.
How will shift workers be paid?
If the organization has adopted a shift work schedule, then management is allowed to involve employees on holidays. Remuneration for day and night shifts is calculated differently. The final payment for the New Year holidays with a shift schedule in 2021 is made as follows:
- If the calculation is carried out by the hour, then the salary is calculated as follows: cost per hour × 2 × total number of hours worked. Night hours are indexed by another 20%, i.e. the surcharge for night work increases.
- With the daily system, the calculation is similar: daily rate × 2.
- If the calculation is based on the monthly salary, then the volume of processing is taken into account. Any processing is paid double.
How will they be charged to those who work at the tariff rate?
According to the general requirements of Art. 112 of the Labor Code of the Russian Federation, employees who have a fixed tariff rate are paid additional remuneration for January holidays. The calculation algorithm for tariff payment is as follows:
- We determine the procedure and amount of payments in the employment contract, wage regulations or collective agreement of the organization.
- We establish a procedure for calculating the average salary for months that include non-working holidays (increased rates, additional payments).
- We calculate the January salary according to established standards.
Pay for piece workers on holidays
For piece workers, the following procedure applies (Part 3 of Article 112, Part 1 of Article 120 of the Labor Code of the Russian Federation, Letter of the Ministry of Labor dated May 24, 2013 No. 14-1-1061):
To calculate the wages of a pieceworker for work on the New Year holidays, if he has chosen double payment, use the formula:
If the pieceworker has chosen time off, the calculation is carried out using the same formula, but without the coefficient “2”.
When calculating remuneration for a pieceworker in connection with the New Year holidays, the following features must be taken into account:
- the work of an employee with piecework wages is paid according to the rates of the work he performs (part 2 of article 150 of the Labor Code of the Russian Federation);
- an employee with piecework wages, when, taking into account the nature of production, he is entrusted with performing work that is paid below the grade assigned to him, it is necessary to compensate for the difference between grades;
- when calculating the amount of payment for work on non-working holidays, take into account incentives and (or) compensation payments, if any (Constitutional Court of the Russian Federation dated June 28, 2018 No. 26-P).
An employee, who was assigned a simple piece-rate wage, was called to work on January 2 for 6 hours to produce 12 products. He agreed to work during the New Year holidays, asking the employer to give him time off for work on that day.
Data for calculation: piece rate for the production of 1 product - 210 rubles.
Remuneration for work on a non-working holiday was: 210 rubles. x 12 products = 2,520 rub.
The employer's expenses for paying piece workers additional remuneration for non-working holidays are included in the full amount of labor costs.
