Source: Journal “Payment in state (municipal) institutions: accounting and taxation”
Many institutions, in the course of their activities, from time to time need to involve their employees in overtime work. In this article, we will remind you how to properly involve employees in such work, which of the employees it is contraindicated for, and also tell you how to pay for overtime work, taking into account the latest clarifications of specialists from the Ministry of Health (Letter dated July 2, 2014 No. 16-4/2059436 “On remuneration for overtime work").
Let us remind you that according to Art. 99 of the Labor Code of the Russian Federation, overtime work is work performed by an employee on the initiative of the employer outside the working hours established for the employee - daily work (shift), and in the case of cumulative accounting of working time - in excess of the normal number of working hours for the accounting period.
