The standard working time for 2021 is the total number of days and hours to be worked during a certain period by each employee. It is convenient to track the standard using the production calendar. It provides monthly calculations of working days, weekends, holidays and norms of working hours for working weeks of different lengths. The basis for deriving standard values is the provisions of the Labor Code of the Russian Federation and Order of the Ministry of Health dated August 13, 2009 No. 588n “On the procedure for calculating working time standards.”
Operating time and operating mode
The definition of the duration of work time is given in the Labor Code of the Russian Federation. Its duration is measured by the number of working hours per week. Art. 91 of the Labor Code of the Russian Federation predetermines the standard duration of no more than 40 hours per week, and in Art. 92 of the Labor Code of the Russian Federation specifies categories of persons whose working hours must be reduced. For example, the Labor Code of the Russian Federation establishes:
- the maximum number of working hours per week for workers under 16 years of age is 24 hours;
- for disabled people of groups 1 and 2 - special standards not exceeding 35 hours.
The professional field also influences the length of work time. Most doctors and teachers are supposed to work within 36 hours a week.
Business needs determine the types of operating modes:
- So, an employer can assign a work week of 5 days with 2 days off or 6 days with 1 day off.
- In addition, the employer has the right to establish that the enterprise or individual site will have irregular working hours, or to choose summarized recording of working hours.
Important! In any working mode, it is necessary to comply with the standard working hours.
So, for example, summarized recording of working hours can be used by companies that have continuous production, a medical hospital, and those engaged in security activities.
Cumulative work time means that the work duration required by law is not observed daily, but during the accounting period. The period for summing up work time is determined by the employer, but not more than 1 year.
The employer must approve all the features of the work schedule in the regulations and familiarize employees with them. Such regulations are the internal labor regulations.
A sample of the rules according to which the internal labor regulations are determined at the enterprise can be found in the article “Internal Labor Regulations - Sample 2018”.
It is important for the employer to know the working time limit and have accurate data on the time worked by employees.
Holidays and shortened days according to the calendar
So, what holidays await us in 2021 and what days will be shortened before these holidays will be described in detail below.
Holidays
Thus, the list of official non-working holidays at the federal level is given in Article 112 of the Labor Code.
Holidays | Holiday | Shortened days |
January 1-8 | New Year holidays | |
Jan. 7 | Nativity | |
February 23-25 | Defender of the Fatherland Day | February 22 |
March 8-11 | International Women's Day | March 7 |
April 29 - May 2 | Labour Day | April 28 |
9th May | Victory Day | May 8 |
June 10-12 | Russia Day | the 9th of June |
November 3-5 | National Unity Day | |
1st of January | New Year 2021 | December 29th |
But Russia is a multi-religious country, and its citizens’ holidays may differ. Therefore, Art. 6 of the Labor Code of the Russian Federation and Article 4 of the Federal Law “On Freedom of Conscience and Religious Associations” stipulate that the authorities of the constituent entities of the Russian Federation can declare other days as holidays, taking into account local traditions and beliefs. So, for example, in the Republic of Tatarstan these are: June 25, August 30, September 1. The subject's holidays are included in the subject's PC and affect the standard working hours.
Holiday-day off
Part 2 of Article 112 states: if a holiday falls on a non-working Saturday or Sunday, then in exchange for this day off, another day of rest is provided - the next working day. This rule is valid for all times except the New Year holidays. So, November 4, 2021, National Unity Day, is Sunday, so the weekend will be November 3, 4 and 5.
In accordance with Article 113, it is prohibited to involve employees in work on holidays. It’s easy to remember this when using a PC: dates are highlighted and when you hover an arrow over them, pop-up tips - warnings - appear.
Shortening the working day before a holiday
In addition to holidays, the calendar also marks pre-holiday days with a note about the obligatory reduction of the working day by one hour (according to Article 95 of the Labor Code). The “smart” PC will also take into account the days when holidays are moved from a weekend to a weekday.
Why do you need to know the standard working hours?
Preparing a schedule according to which employees should work is relevant for any business.
To find out what this document is and why it is needed, read the article “How to draw up a working time schedule?” .
It is impossible to do without knowledge of the standard working hours for the period of drawing up the schedule, especially with accumulated working hours.
Calculation of payment for overtime is impossible without a limit on working hours in the month of calculation. Strict control of overtime will help protect yourself from disputes with employees and the labor inspectorate, the time of which cannot exceed 4 hours for one employee for 2 days in a row and 120 hours per year (Article 99 of the Labor Code of the Russian Federation).
The employees themselves need to know the norm. Even at the stage of applying for a job, it is approved by the parties in the employment agreement. Exceeding it means processing, which must be paid at an increased rate. An incomplete schedule must also be in writing to be legal. As a rule, incomplete schedules are used in collaboration with part-time workers, for whom individual standards are approved.
Norm for cumulative accounting
When summarizing work time, the accountant must focus on the standards of the calculation interval approved at the enterprise, without linking it separately to each month. During one such interval, the employee’s time sheet may alternate between periods of overtime and underwork, and based on the total amount of hours for the required period, compliance with the standard is obtained.
For example, standard working hours for 2021 in the date range from January to March with a 40-hour week are equal to 446 hours (136 hours + 151 hours + 159 hours). The employee’s timesheets for the indicated months recorded the following data on work:
- in January 122 hours against the norm of 136 hours;
- in February 159 hours against the standard of 151 hours;
- in March, 165 hours were worked, which is 6 hours higher than the base rate of 159 hours.
As a result, in 3 months the person worked the required 446 hours (122 + 159 + 165), there is no overtime, the employee will receive a salary in the required amount.
Where to find information about standard working hours
Information about standard working hours is contained in the production calendar, which initially contains data from various information sources. To create such a document, a regular calendar is used, taking into account the holidays established by the Labor Code of the Russian Federation and the transfer of weekends to the corresponding year approved by the Government of the Russian Federation.
The production calendar is not included in the list of mandatory documents; its approval by ministries or departments is not required.
This calendar contains the following information:
- Standard working hours (monthly, quarterly and annual).
- The value of this norm for different numbers of hours per working week. Standards for 24-, 36- and 40-hour weeks are indicated separately.
- How many working days, weekends and holidays are included in which month?
For weeks with 5 and 6 working days, separate production calendars must be drawn up, since they have significant differences as defined by the Labor Code of the Russian Federation.
Let us give, for example, how many days of different categories there will be in 2021 in both cases:
- provided that work is carried out 5 days a week, there will be 247 working days, weekends and holidays - 118;
- if work is carried out 6 days a week, there will be 299 working days, weekends and holidays - 66.
The annual standard working hours in 2021 for both types of modes will not differ. It will be:
- if an employee works 40 hours a week - 1,970 hours a year;
- if 36 hours - 1,772.4 hours per year;
- if 24 hours - 1,179.6 hours per year.
What is a man-day
This is a unit of measurement of working time, corresponding to one working day of a person, regardless of the amount of time worked.
Man-days are used to calculate indicators such as:
- days worked;
- turnout;
- no-shows;
- all-day downtime.
The days worked in this case include:
- days of actually being at work (performing one’s duties at the main workplace);
- days spent on business trips;
- days when, due to forced downtime, the employee is involved in other activities of the enterprise.
An all-day downtime is a period when an employee showed up for work, but was unable to begin work due to reasons beyond his control. For example, there were no materials, the equipment was faulty, there were no spare parts. Or if the employee was warned by the administration in advance about the current situation and therefore did not show up for work.
In order to obtain the overall turnout rate, it is necessary to sum up the days worked and all-day downtime.
Finally, no-shows in this calculation include:
- all types of leaves (annual and educational);
- periods of illness documented with sick leave;
- absences in connection with the performance of state and public duties, days of blood donation and other cases of absence from work permitted by law;
- absence from the workplace in agreement with management without pay, for example, leave at your own expense;
- absenteeism, i.e. absence from work without good reason.
Above we looked at how to calculate man-hours for the P-4 form. Man-days in this regard are less informative and accurate, so they are not used in statistical reports.
Monthly hours in 2021
The monthly working hours depend on the number of working days and weekends in each specific month.
The Labor Code of the Russian Federation limits the maximum amount of working time to 40 hours per week. For some categories of employees, 36- and 24-hour work weeks are established. That is, when creating a work schedule, you should rely specifically on the above numbers.
That is, with a standard 40-hour work week, the formula for calculating the monthly hours will look like this:
MN = NN / DNk x RDfact – H, where
MN – monthly norm;
NN – weekly norm equal to 40 hours;
DNA – number of working days in a week;
RDfact – actual number of working days in a month;
H - the number of hours by which pre-holiday working days are reduced.
Let's consider the calculation procedure in practice:
In May 2021, there are 31 calendar days, 20 working days, 11 holidays and weekends, of which 1 day is shortened.
MN = 159 hours (40 hours / 5 days x 20 days - 1 hour).
If you need to calculate working hours for a year at once, then you should multiply by the number of working days in a year.
That is, for 2021, with a 5-day working week, the number of working hours is calculated as follows:
40 hours / 5 days x 247 days - 6 days = 1970 hours.
Time standards for 36- and 24-hour weeks are calculated in a similar way.
Please note: for a 6-day week, the working hours are the same: 40, 36 and 24 hours a week.
The average monthly number of working days for a five-day week: 247 / 12 = 20.58 days, for a six-day week 298 / 12 = 24.83.
For the number of working days and holidays in each month of 2018, see our production calendar for 2018:
- with a 5- day work week ;
- with a 6- day work week .
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Work calendar 2018
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Results
Work time standards are necessary data for organizing the work process.
The working hours limit does not depend on the operating mode and is dictated by the Labor Code of the Russian Federation, as well as industry regulations. The standard working days will be different for different operating modes approved by the Labor Code of the Russian Federation and dictated by business needs. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Effective working time fund
In addition to vacation, employees may be absent from work for other reasons:
- disability due to illness;
- absenteeism, time off, absenteeism due to blood donation;
- study leaves;
- maternity leave and parental leave.
In addition, the employee may be given a shortened working day. The company can also use a staggered work schedule for employees or a rotational work schedule. To take into account all these indicators, it is necessary to analyze absenteeism in previous years and study employment contracts for special working conditions.
Taking into account all these nuances, the effective PDF is calculated. This indicator is the most informative. It is this that should be used when calculating planned indicators and to assess the efficiency of the use of labor resources.
General characteristics and types
The working time fund can be calculated for different time periods: month, quarter, year.
The fundamental calculation is for the individual employee. But, of course, the organization is more interested in analyzing the overall indicator for all employees. This makes it possible to determine labor reserves and eliminate the irrational use of work time. The overall efficiency of the company depends on the efficiency of use of labor resources. The following types of indicator “working time fund” are calculated:
- calendar;
- nominal;
- maximum possible;
- effective.
The FRP can be determined in days or hours. Let us consider in more detail the calculation procedure and the practice of using each of them.