Often in enterprises, some employees work part-time. That is, they perform some kind of work in their free time from their main job and receive an appropriate salary for it.

A prerequisite for part-time work is the regularity of the work performed and the number of working hours is half less than the number of working hours at the main place of work. Otherwise, the part-time worker remains the same employee as everyone else, and part-time labor is paid at general principles.

Types of part-time jobs

Part-time workers can be external and internal.

An external part-time worker is one who works at one enterprise in his main position, and at another as a part-time worker.

An internal part-time worker is one who works both in his main position and part-time at the same enterprise.

In both cases, you can work in one position or in different ones. Part-time payment does not depend on these parameters.

Registration of a part-time worker

In order to allow a part-time worker to work, you must sign an employment contract with him. To do this, the employee must bring to the enterprise a copy of his passport data, a copy of his education documents - if work conditions require it, and write an application for part-time employment. The hiring procedure is the same for both external part-time workers and internal ones - except for the internal part-time worker Required documents may already be stored in the HR department of the enterprise.

After receiving the documents, the employer and part-time worker sign an employment contract.

The contract must contain:

• official details of the document (name, date of preparation, addresses and signatures of the parties);
• clauses on the rights, duties and responsibilities of the parties (employee and employer);
• clause on the duration of the contract and the procedure for its termination;
• clauses on the employee’s work and rest schedule;
• clauses on payment for part-time work.

A part-time work contract can be drawn up on the basis of a standard employment contract that is used at the enterprise. It is only necessary to rewrite some points taking into account the peculiarities of the work of a part-time worker.

Part-time and combination

It is necessary to clearly distinguish between the concepts of part-time and part-time work, since these are two different categories that are formalized differently and paid differently.

A part-time worker is always an employee who performs other duties in his or her own time. free time and such work can be indefinite.

A part-time worker is a person who, in his own work time combines the performance of his main duties and additional ones. Such work is always temporary and cannot be performed without the written consent of the employee.

Payment for part-time and part-time workers is based on on different grounds and is charged differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. This is usually a percentage of wages or a strictly specified amount.

In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service. These two categories of workers - part-time and part-time workers - must be correctly taken into account and properly registered at the enterprise in order to avoid fines.

In addition, there is a certain circle of people who cannot perform part-time work:

• heads of enterprises and organizations;
• minors;
• performing work under harmful and difficult working conditions, if part-time work implies the same conditions.

How is part-time work paid?

The main thing to remember when calculating part-time wages is that a part-time worker is the same employee as everyone else, he just works part-time or part-time, depending on his work schedule.

p>Wages for part-time workers are calculated on a general basis, taking into account all additional payments, bonuses, coefficients and allowances that are due to main employees.

For example, those performing work on Far North and in areas equated to them, an allowance is given for working conditions - this allowance also applies to part-time workers.

Part-time salary

The specifics of calculating wages for a part-time worker are regulated by Article 285 of the Labor Code Russian Federation.

As a rule, part-time workers are paid based on hours worked. Therefore, the minimum wage for part-time workers is lower than for main workers, even taking into account all the bonuses, incentives and allowances.

The legislation does not limit either the number of part-time jobs or the number of hours that a part-time worker can spend on other duties in his free time from his main job. But for civil servants, a part-time working day cannot exceed four hours.

However, sometimes in enterprises it happens that a part-time worker receives a salary equal to the salary of the main employee and even exceeding it. This is a rather risky move on the part of the administration, since the main workers, receiving wages according to the payroll, may be outraged by this state of affairs and complain to the State Labor Inspectorate about wage discrimination. Theoretically, this should not happen, because a part-time worker works half as much as the main employee, and under the same conditions, according to the law, remuneration should be carried out equally for everyone. At the same time, the Labor Code provides for the possibility of setting wages for part-time workers not according to the number of hours worked, but according to other conditions.

For example:

• by the number of assembled production units;
• by the quantity of goods sold;
• by volume of services sold.

Thus, for half a working day, a part-time worker with higher qualifications, better skills and greater efficiency can earn more than the main employee. If this moment is registered in employment contract, the employer has the right to pay a part-time worker greater amounts than the main employees of the enterprise receive - the law will not be violated, and the labor commission inspector will not have any questions for you.

Advance for part-time workers

Since a part-time worker, as we have already found out, is practically no different from the main employee, he receives wages in the same way as everyone else. If all employees of an enterprise receive wages and an advance, exactly the same provision applies to part-time workers - they receive cash at the same time as the main employees.

Advance payments - usually forty percent of wages - must also be specified in the employment contract.

Minimum wage for part-time work

Since a part-time worker has all the rights and social guarantees of an ordinary employee, the provisions on the minimum wage (minimum wage) also apply to him - according to the Labor Code, the employee cannot receive less than this amount. At the same time, the legislation stipulates that the minimum wage is established subject to fully worked working hours; accordingly, a part-time worker who has worked half the established working time during the billing period receives half the minimum wage for part-time workers. If a part-time worker has worked a quarter of the established working hours, he receives a quarter of the minimum wage, and so on.

In this case, when calculating wages, taking into account all allowances and coefficients, the amount may be less than the minimum wage. For example, from January 1, 2013, the minimum wage per month is 5,205 rubles per month. Your part-time worker works at a quarter of the rate, a quarter of 5205 rubles is 1301 rubles. After making all the calculations, the amount you must pay to your part-time partner is 1000 rubles - that is, it turns out to be below the established minimum.

What to do in this case? The law provides for additional payment up to the minimum wage for part-time workers. That is, the employer pays an additional 301 rubles to the part-time worker from the above example to get the minimum wage.

Part-time job and taxation

Despite the fact that the salary of a part-time worker may be much lower than the salary of the main employee, personal income tax is withheld from him in the same amount as from the main employee - thirteen percent. In the same way - on a general basis - insurance and pension contributions are formed and paid.

What regulations should be followed when registering labor relations with part-timers? What is the maximum working time for a part-time worker per day? How is a part-time employee paid? What benefits and compensations are external part-time workers entitled to? What is the procedure for granting them regular paid vacations?

Low wages for low paid positions forces workers to look for part-time work. An employee can perform additional work on a part-time basis, both external and internal. In the article we will consider issues related to payments that the institution makes in favor of part-time workers.

Part-time work is the performance by an employee of another regular paid job under the terms of an employment contract in his free time from his main job (Article 282 of the Labor Code of the Russian Federation). Article 60.1 of the Labor Code of the Russian Federation establishes two types of part-time work: internal and external. The provisions of this article allow the employer to use the labor of employees, both those working for him under an employment contract (internal part-time workers) and those who come from other organizations (institutions) (external part-time workers).

When formalizing labor relations with both internal and external part-time workers, the provisions of the Labor Code of the Russian Federation and other regulations in the field of labor legislation should be taken into account. For example, the specifics of regulating part-time work for certain categories of workers (teaching, medical and pharmaceutical workers, cultural workers), in addition to the Labor Code of the Russian Federation and other federal laws, can be established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social labor relations.

Currently, such a document is Resolution of the Ministry of Labor of the Russian Federation dated June 30, 2003 No. 41 “On the peculiarities of part-time work for teaching, medical, pharmaceutical and cultural workers” (hereinafter referred to as Resolution of the Ministry of Labor of the Russian Federation No. 41).

An important point in the part-time work of medical, pharmaceutical, pedagogical and cultural workers is that they have the right to carry out part-time work in either another or a similar position, specialty, profession (clause “a”, paragraph 1 of Resolution of the Ministry of Labor of the Russian Federation No. 41 ). In other words, a doctor can work, for example, at 1.5 times the rate (the rate at the main place of work and 0.5 times the rate at a part-time job), and in this case an ordinary employee is given a job combination, an expansion of service areas or an increase in the volume of work (Article 60.2 of the Labor Code RF).

As part of the consideration of the material, we will dwell on the issues of remuneration for part-time workers, as well as the implementation of other payments in relation to these persons, guaranteed to them by the legislation of the Russian Federation.

Remuneration for a part-time employee.

By virtue of Art. 132 of the Labor Code of the Russian Federation, the salary of each employee depends on his qualifications, the complexity of the work he performs, the quantity and quality of labor expended and maximum size not limited. Similar instructions are contained in the Unified Recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of state and municipal institutions for 2015, approved by the Decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations dated December 24, 2014, Protocol No. 11.

By general rule, established by Art. 284 of the Labor Code of the Russian Federation, the working time of a part-time worker cannot be more than four hours a day. Thus, when accepting a part-time worker for a vacant position with a certain salary, the institution pays

As a worker, he receives half the standard working time, respectively, half the salary in accordance with Art. 285 Labor Code of the Russian Federation. Consequently, additional payments provided for in a fixed amount to the full official salary must be paid in proportion, that is, in the amount of 50% of the established amount. Paying more would discriminate against the work of other employees working in the institution in similar positions and receiving the same additional payment for the complexity and intensity of the work.

At the same time, the norms of Art. 285 of the Labor Code of the Russian Federation indicate payment of labor not only in proportion to the time worked, but also in accordance with the terms of the employment contract. And this, in turn, determines the independence of the parties to the employment contract in establishing the amount of additional payments. In other words, in the employment contract the institution has the right to indicate larger size additional payments, provided that to comply with these obligations he has financial opportunities. In practice, this is possible, as a rule, only at the expense of funds received by the institution from income-generating activities.

In particular, the remuneration of part-time teachers will depend on the teaching load assigned to them, which, in turn, depends on the number of hours according to the federal state educational standard, curriculum and programs, staffing levels and other specific conditions in this educational institution. The distribution of the teaching load is carried out by the head of the educational institution. The volume of teaching load determined for a specific teacher is fixed in the employment contract.

In general, the salary of a part-time teacher will be calculated based on the cost of one teaching hour of this employee, multiplied by the number of hours spent. And the cost of one teaching hour depends on the level of education, qualification category, experience pedagogical work and compensation and incentive payments established for this employee.

A similar approach is used when paying part-time doctors. When calculating their salary, a medical institution must take into account the qualification category, the presence of titles and academic degrees, compensation and incentive payments.

Let's consider an example of calculating wages for a part-time employee.

Example 1.

External part-time worker L. A. Ivanova, working as a nurse with an official salary of 5,100 rubles, worked in a dental clinic, which is an autonomous institution, in August 2015, 75.6 hours (with a 36-hour working week). The employment contract stipulates that the employee’s remuneration is made in proportion to the time worked (Article 285 of the Labor Code of the Russian Federation). Additionally, the employee is provided with a bonus payment of 50% of the official salary. Payments are made from funds received from the provision of paid services.

Payment for hours actually worked by L. A. Ivanova in August 2015 will be 2,550 rubles. (RUB 5,100 / 151.2 hours x 75.6 hours).

The amount of the premium paid will be equal to 1,275 rubles. (RUB 2,550 x 50%).

The total amount of payments is 3,825 rubles. (2,550 + 1,275).

In the accounting of the institution in accordance with Instruction No. 183n

	Debit	Credit	Amount, rub.
Employee's wages accrued	2 109 60 211	2 302 11 000	3 825
Accrued insurance premiums in the Social Insurance Fund in case of temporary disability and in connection with maternity (RUB 3,825 x 2.9%)	2 109 60 213	2 303 02 000	110,92
Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases have been calculated (RUB 3,825 x 0.2%)	2 109 60 213	2 303 06 000	7,65
Insurance premiums for compulsory health insurance in FFOMS (RUB 3,825 x 5.1%)	2 109 60 213	2 303 07 000	195,08
Insurance premiums for compulsory pension insurance have been calculated (RUB 3,825 x 22%)	2 109 60 213	2 303 10 000	841,50
Personal income tax withheld from the amount of accrued wages (RUB 3,825 x 13%)*	2 302 11 000	2 303 01 000
Employee's wages were issued from the cash register (3,825 - 497) rub.	2 302 11 000	2 201 34 000	3 328

Payment of benefits to a part-time employee.

In accordance with Art. 287 of the Labor Code of the Russian Federation, part-time workers have the right to receive all guarantees and compensation provided for by current legislation, collective agreements and local regulations of institutions.

If necessary, a part-time worker is entitled to benefits for temporary disability and in connection with maternity, which are assigned and paid in accordance with the generally established procedure. So, paragraph 2 of Art. 13 of Federal Law No. 255-FZ It has been determined that if the insured person is employed by several policyholders at the time of the insured event and was employed by the same policyholders in the two previous calendar years, then he is assigned and paid:

• benefits for temporary disability, pregnancy and childbirth - by policyholders for all places of work (service, other activities);
• monthly child care benefit - the insured for one place of work (service, other activity) at the choice of the insured person.

These benefits are calculated based on average earnings, determined in accordance with Art. 14 of this law.

Please note that, by virtue of Part 2 of Art. 13, part 1 art. 14 of Federal Law No. 255-FZ, to calculate the average earnings of part-time workers, earnings are taken into account only at the place of work where the benefit will be assigned. In this case, the average earnings during part-time work with another employer are not taken into account if temporary disability benefits are paid for all places of work.

The basis for payment of temporary disability benefits is a temporary disability certificate for each place of work. By virtue of clause 4 of Order No. 624n , if the citizen at the time of the onset of temporary disability, maternity leave is employed by several employers and in the two previous calendar years before the issuance of sick leave was employed by the same employers, he is issued several certificates of incapacity for work for each place of work.

To calculate benefits, the payment of which is carried out at the expense of the Social Insurance Fund, you must remember the following:

Average earnings are taken into account for each calendar year in an amount not exceeding the maximum base for calculating insurance contributions to the Social Insurance Fund established on the basis of Federal Law No. 212-FZ for the corresponding calendar year. Moreover, if the appointment and payment of benefits to the insured person are carried out by several insurers, then the average earnings, on the basis of which the benefits are calculated, are taken into account for each calendar year in an amount not exceeding the maximum amount when calculating benefits for each of these insurers (Part 3.2 of Article 14 Federal Law No. 255-FZ).

Magnitude limit base taking into account indexation for 2014 - 624,000 rubles. (Resolution of the Government of the Russian Federation dated November 30, 2013 No. 1101), and for 2013 – 568,000 rubles. (Resolution of the Government of the Russian Federation dated December 10, 2012 No. 1276).

Example 2.

Let’s assume that external part-time worker L.A. Petrova, working as a cleaner in a budgetary educational institution, fell ill in September 2015. A certificate of incapacity for work was issued for five days. Her average earnings for the billing period (from January 1, 2013 to December 31, 2014) amounted to 110,000 rubles. Insurance experience – 10 years. Payment for sick leave is carried out according to activity code 2 “Income-generating activities”. Benefits are paid for all places of work without submitting certificates from other employers. Benefits are issued through the cash desk.

We will calculate the amount of temporary disability benefits.

The average earnings for calculating temporary disability benefits cannot be less than the minimum wage (Part 1.1, Article 14 of Federal Law No. 255-FZ). Therefore, if the insured person had no earnings during the billing period or the average earnings calculated for these periods, calculated for a full calendar month, are lower than the minimum wage established by federal law on the day the insured event occurred, then the average earnings for calculating benefits are taken equal to the minimum wage provided for by federal law on day of occurrence of the insured event.

The average daily earnings in this case will be 150.68 rubles. (RUB 110,000 / 730 cal days).

Let's determine the amount of average daily earnings based on the minimum wage.
It will be 196.11 rubles. (RUB 5,965 x 24 months / 730 cal days).

The amount of temporary disability benefits will be equal to 980.55 rubles. (RUB 196.11 x 5 cal days). At the expense of the Social Insurance Fund, 392.22 rubles were accrued, at the expense of the employer - 588.33 rubles.

In the accounting of the institution in accordance with Instruction No. 174n The following entries were made:

	Debit	Credit	Amount, rub.
Temporary disability benefits accrued at the expense of the employer	2 109 60 211	2 302 11 730	588,33
Temporary disability benefits accrued at the expense of the Social Insurance Fund	2 303 02 830	2 302 13 730	392,22
Personal income tax withheld from the amount of accrued benefits (RUB 588.33 x 13%) (RUB 392.22 x 13%)	2 302 11 830 2 302 13 830	2 303 01 730 2 303 01 730
The amount of temporary disability benefits to the employee was issued from the cash register	2 302 11 830 2 302 13 830	2 201 34 610 2 201 34 610	512,33 341,22

Providing leave to a part-time employee.

In accordance with Art. 286 of the Labor Code of the Russian Federation, part-time workers also have the right to annual paid leave both at their main job and at part-time jobs, and both leaves are provided simultaneously. The duration of vacation is at least 28 calendar days.

If the part-time worker is external, leave is granted to him simultaneously with leave for his main job, provided documentary evidence employee of the fact of granting him such leave.

In the event that a part-time worker has not worked for six months, and was granted leave from his main job, leave for part-time work is provided to him in advance.

In practice, a situation may arise when the duration of vacation for the main job exceeds the duration of vacation for part-time work. In this case, the employer, at the request of the part-time worker, must provide him with leave without pay of the appropriate duration. To do this, the part-time worker must confirm the duration of leave for his main job:

• or a certificate from the main place of work;
• or an extract from the vacation schedule certified by the employer at the main place of work.

The average earnings of a part-time employee to pay for vacation are calculated in the manner established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Average earnings are calculated based on the wages actually accrued to the employee and the time actually worked by him during the billing period. The calculation period is 12 calendar months preceding the period during which the employee retains his average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (Part 3 of Article 139 of the Labor Code of the Russian Federation, p. 4 Regulations No. 922).

Please note that when calculating vacation pay for an external part-time worker, only payments accrued during part-time work are taken into account.

Example 3.

External part-time worker A. S. Mikhailova, who works in a government institution, has been granted another leave. Payments for the 12 months preceding going on vacation amounted to 110,000 rubles. Leave was granted simultaneously with leave for main work for 14 calendar days.

Let's calculate the amount of vacation pay.

The average daily earnings according to clause 10 of Regulation No. 922 will be equal to 312.86 rubles. (RUB 110,000 / 12 months / 29.3 days).

The amount of vacation pay will be 4,380.04 rubles. (RUB 312.86 x 14 cal days).

In the accounting of the institution in accordance with Instruction No. 162n The following entries were made:

	Debit	Credit	Amount, rub.
The amount of vacation pay accrued to the employee	1 401 20 211	1 302 11 730	4 380,04
Personal income tax withheld (RUB 4,380.04 x 13%)	1 302 11 830	1 303 01 730
Vacation pay was issued to the employee from the institution's cash desk (4,380.04 - 569) rub.	1 302 11 830	1 201 34 610	3 811,04

* * *

In conclusion, we note: Art. 287 of the Labor Code of the Russian Federation establishes that guarantees and compensation for persons combining work with education, as well as persons working in the Far North and equivalent areas, are provided only at their main place of work. In other words, study leave, for example, is provided and paid only at the main place of work. In a part-time job, only leave at your own expense can be granted for this period.

Other guarantees and compensation provided labor legislation and other regulatory legal acts containing norms labor law, collective agreements, agreements, local regulations, are provided to persons working part-time in full (Part 2 of Article 287 of the Labor Code of the Russian Federation). Such guarantees include, for example, the provision of additional days off to care for a disabled child (Article 262 of the Labor Code of the Russian Federation), reduced working hours on the eve of non-working holidays and weekends (Article 95 of the Labor Code of the Russian Federation), payment for downtime for reasons not depending on the employer and employee (Article 157 of the Labor Code of the Russian Federation). It should also not be forgotten that, on the basis of Art. 127 of the Labor Code of the Russian Federation, a dismissed part-time employee is entitled to payment of monetary compensation for all unused vacations.

M.R. Zaripova E. Soboleva
magazine expert
“Payment in a state (municipal) institution: accounting and taxation”,
No. 9, September, 2015

Instructions for using the Chart of Accounts accounting autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

The procedure for issuing certificates of incapacity for work, approved. By order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n.

Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

Instructions for using the Chart of Accounts budgetary institutions, approved By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

There are often situations when a person takes extra work, that is, he switches to combining positions. Payment for work and standards for its implementation in this case are slightly modified. What is combining professions and what is it used for, let’s look at it in this article.

Types of part-time work

An employee in a certain position has the right to include additional working hours in his schedule. In this case, there are two types of combination:

• External.
• Internal.

In the first case we're talking about about situations when a person is registered in two simultaneously different organizations. Moreover, he can work both in different positions and in similar ones.

If additional responsibilities are assigned to an employee within the same company, then we are talking about such a thing as internal combination of positions. Payment for this kind of work is a separate conversation, we will touch on it a little later in the article.

Combination features

Extra labor is just as privileged as regular labor. Thus, a person who combines two positions has rights to bonuses, annual leave, sick leave and other benefits at each workplace.

When combining professions, the main thing should be highlighted workplace and additional. This is determined by the location where the work book is stored. The organization in which this document is located will be considered the main workplace of the individual.

When calculating benefits, subsidies and other payments, both the main and the combination of positions must be taken into account. carried out on an official basis, that is, on the basis of an agreement concluded between the manager and the subordinate. Therefore, in each of the organizations, personnel records are kept with a mention of what is held in combination with positions.

By the way, the concept we are considering should be distinguished from the so-called substitution. In this case, we are talking about performing the duties of an absent member of the enterprise, and not on the terms of additional work, but instead of one’s main job. In such a development of events, the person who agreed to replace him is paid a separate salary in accordance with this position.

Who is prohibited from working part-time?

• If the employee is under 18 years of age.
• Under dangerous or extremely difficult working conditions.
• If individual is a judge, an employee of the tax service, the Central Bank of Russia, etc.

Labor terms

The transition of an employee to a combined schedule must be discussed individually with the manager, after which all specified points are certified in the contract. First of all great importance has a period for which the contract is concluded. The agreement on combining positions must contain an exact date characterizing the period of completion of the employee’s additional work. Or the contract simply states that the individual will fulfill certain obligations during a conditional period (for example, while another specialist in this field is on vacation).

If the previously agreed upon time was not enough for the employee to perform substitute work, the agreement between the parties is revised. Amendments may be made to it in the form of extending the combination period. Otherwise, cooperation is terminated.

There are also opposite situations when either party decides to terminate the contract before its expiration. In this case, the combination of positions is also canceled by signing the document by both parties, but there is one condition here - the person who made such a decision must express his desire no later than 3 days in advance. The manager is obliged to report the news by means of a written notification, while the employee is required to submit an application addressed to the director. If the parties have reached mutual agreement, the contract is terminated after the employer signs the corresponding order.

Operating mode

Before you arrange a combination of positions, you should also understand the employee’s rights. And first of all, they are expressed in the norms of his working time. Any legally literate person should understand that part-time work is additional work, therefore a simplified regime is drawn up for it. According to the legislation of the Russian Federation, the schedule standards for individuals holding two positions at the same time should in no case be to the detriment of their main place of work. Therefore, it is preferable that the work schedule does not exceed 4 hours per day or 20 hours per week. If we take into account the monthly schedule of part-time work, then additional hours should be no more than half of the main ones.

When printing an order to combine positions, the manager must indicate in it the working hours of the team member. It is important for the employee to ensure that his legal rights are respected, that is, the schedule is not overtime. However, it should be understood that there are exceptions in which time standards may be changed. For example, a manager has the right to assign a subordinate a full working day while the latter is on weekends or on vacation from his main place of work. Also, a change in schedule can be made on the basis that an individual is removed from his main responsibilities for some period of time. The reason may be a delay in payment of wages or temporary disability of the employee due to health problems.

Combination of positions: payment

An employee's salary when combined is a controversial issue. On the one hand, the legislation of the Russian Federation does not have specific numbers that it must comply with. The amount of earnings is determined based on the company’s policy, as well as its financial situation. At the same time, the Labor Code states that payment for additional hours should not be lower than the minimum wage established by law. But this is also a double-edged sword. Since part-time work in an additional position is characterized by a reduced schedule, the manager can assign a company employee a salary below the official minimum.

Also, the earnings of an individual depend on the conditions on the basis of which the combination of professions (positions) was formalized. Piecework payment depends directly on the amount of work performed. For example, for a craftsman this could be the number of parts produced. As for time wages, they are calculated based on the period of working time. How more hours the employee was performing his direct duties, the higher his income will be. Sometimes a manager sets certain standards for the volume of work for his subordinates. In this case, the employee’s salary does not depend on the time spent. The decisive factor is the fact of fulfillment or non-fulfillment of the work norm. For them, the manager determines the amount of monetary payment.

What bonuses does an employee receive for overtime combining professions (positions)? Payment in this case may be supported by bonuses or an additional interest rate.

Special conditions for payment of salary when combining

Even though the additional workspace takes up only a small portion of the employee's time, he is entitled to the same benefits as in the standard case. Thus, an organization is obliged, or at least can, award additional payments to a member of its staff:

• For working night shifts, as well as on weekends and holidays.
• For overtime work.
• For work experience.

Of course, all these nuances must be taken into account in the employment contract. Otherwise, the work (and therefore the salary) will remain without official confirmation legal rights member of the organization's staff. In such a development of events, the agreement between the employee and the manager will be active only in words, which does not guarantee compliance with all its points by both parties.

Registration of work on combination

In order for an individual to take on additional responsibilities, it is necessary to resolve the official side of the issue. It is related to preparation various papers, as well as establishing agreement between the parties and determining their basic requirements for cooperation. Therefore, it is very important for both the manager and the subordinate to know how to formalize the combination of positions in order to avoid time delays and other embarrassments. So, this process is essentially simple and involves several stages:

1. Preparing for a vacant position.
2. Drawing up a written consent by a potential employee for part-time work.
3. Drawing up an employment contract. In addition, an additional agreement to it is being prepared.
4. Issue of an order on behalf of the head of the organization.

Preparing a vacant position

The first point of the plan is a formal operation necessary to ensure that the tax inspectorate does not have any complaints during the next visit to the company. Before an employee begins to write an application for combining positions, a new vacancy must appear in staffing table. It should be borne in mind that if an individual takes on additional responsibilities due to another employee going on vacation, then it will not be possible to take over the latter’s place. A position is considered vacant only if it is completely vacant.

Drawing up written consent of the employee

It is worth noting that this stage of transition to the combination mode does not necessarily have to be carried out at the request of the employee. In principle, the initiative can be taken by the head of the department in which the employee will be registered. To do this, they draw up a memorandum with a proposal to arrange a combination of positions for a certain employee. The Labor Code of the Russian Federation (Labor Code of the Russian Federation) implies that this document must be necessarily signed by the applicant for a vacant position.

If consent is issued at the request of the employee himself, then he writes an application addressed to the head of the department with a request to assign additional responsibilities to him.

Drawing up and additional agreement to it

In order for the manager and subordinate to begin cooperation, they need to discuss all the details of this process. If both parties are satisfied with everything, then an agreement is drawn up. However, before this, all the discussed nuances are recorded in such a document as an additional agreement. A combination of positions can be formalized only after indicating the following data:

• Type of work assigned.
• Working hours.
• Main responsibilities.
• Validity period of the additional position.

Issuing an order on behalf of the head of the organization

WITH preparatory stages We figured it out, now all that remains is to reach the finish line. The basis for an employee to start working in a new place is an order to combine positions. After approval of this paper, the individual becomes an official member of the organization’s staff. The order is prepared by the manager on the basis of a previously drawn up agreement for the employment contract and includes a list of its main points. At the same time, it must describe the terms of payment of salary to the employee and its amount.

If there is such a need, the manager includes special terms of cooperation in the order. For example, these include additional responsibility (for funds, material values etc.). In the case where a combination of the position of director is formalized, an individual may need the right to sign or make special decisions affecting the activities of the company.

Documents required for part-time work

Provided that the employee agrees to assume additional responsibilities at his main place of work, collecting documentation will not be required, since all the necessary information about him is already included in the personnel lists. However, if the combination is external in nature, the situation changes a little. An individual will have to perform all the same actions as during a standard application for a vacant position. Therefore, before applying for a combination of positions, the applicant must collect the following list of documents:

• Passport.
• Information about state pension insurance (SNILS).
• Education document (diploma, certificate) - for professions requiring special knowledge.
• A certificate informing about the conditions at the main place of work - when applying for a position with a difficult or potentially hazardous nature of work.

SNILS is necessary so that the manager can make contributions to the Pension Fund, which are subject to any salary. When combining positions, the deduction of taxes from the employee’s income is the same as in the classic case. It should be recalled that work book no need to bring it. She remains in the organization that provides the person with her main place of work.

Application for combining positions: sample

If registration occurs on the initiative of the employee, then he draws up a request to impose additional duties on him. This paper is drawn up in the form of a statement containing the following points:

1. Position, surname and initials of the head of the department/director of the organization (indicated on the right side).
2. The name of the document (in this case it is indicated by the word “application”) and the date of its preparation. This information is located on the left side of the sheet. The purpose of the application is also indicated with the phrase “about combining positions.”
3. The main text of the application in the form of a request for the assignment of additional responsibilities, specifying the name of the vacancy and the expected start date of work.
4. FULL NAME. and the signature of the applicant. When submitting a petition to the same organization where the person currently works, the main position must be indicated.

An additional agreement is prepared on the basis of exactly the same paper as an application for combining positions. You can take a sample from the example described above, or you can ask the HR department.

Written offer from employer

Registration of the combination at the request of the manager also begins with his writing a document. The paper is drawn up almost identically to the applicant’s application and contains the following points:

1. A hat with the name of the organization, as well as full name. leader.
2. A line specifying the candidate for the position.
3. Addressing a job applicant by name and patronymic.
4. The text of the proposal, which specifies the following information: the period of cooperation, the duties that will characterize the work, and the salary for their implementation.
5. Position of the manager, his full name. and signature.

Then, at the bottom of the paper, under the petition itself, the employee will need to add the line: “I agree to combine positions” and put his signature indicating his initials.

Given free time, almost any individual can work in two places at the same time. This will allow you to gain additional experience. In addition, remuneration when combining positions makes it possible to increase your income.

New edition of Art. 285 Labor Code of the Russian Federation

Remuneration for persons working part-time is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract.

When setting standard assignments for persons working part-time with time-based wages, wages are paid based on the final results for the amount of work actually completed.

Persons working part-time in areas where regional coefficients and wage allowances have been established are paid taking into account these coefficients and allowances.

Commentary on Article 285 of the Labor Code of the Russian Federation

The commented article consolidated the norms previously provided for by the established provisions. This work is still paid at the same rates (tariffs, rates, salaries) as the same basic work, but in an amount proportional to the part-time work performed, for the time worked. The remuneration of a part-time worker depends on output, as well as on other conditions specified in the part-time employment contract.

As already noted, in accordance with Article 285 of the Labor Code, with a time-based remuneration system, wages are determined in proportion to the time worked, with a piece-rate system - depending on output or on other conditions determined by the employment contract. If, when paying a part-time worker on a time basis, standardized tasks are established, payment is made based on the final results for the amount of work actually completed.

The minimum wage for part-time workers is determined taking into account the fact that they do not work the full working time, but only part of it.

Remuneration for work performed in special conditions, in conditions deviating from normal, is produced in an increased amount, in accordance with the provisions of Articles 146 - 154 of the Labor Code. Part-time workers working in areas where regional coefficients and wage bonuses are established are paid taking into account these coefficients and bonuses. In the regions of the Far North and equivalent areas, on the basis of Articles 316, 317 of the Labor Code, both regional coefficients and percentage bonuses for work experience in these areas and areas have been established. Part-time workers have the right to both.

Separately, regulations establish rules for paying part-time workers percentage bonuses for continuous work experience. These allowances must be paid:

Medical workers holding part-time positions in healthcare organizations and social protection population financed from the federal budget and budgets of constituent entities of the Russian Federation (Resolution of the Government of the Russian Federation of February 28, 1996 N 213 “On bonuses for the duration of continuous work for medical workers holding part-time positions in health care and social protection organizations”). The procedure for paying percentage bonuses is regulated by Resolution of the Ministry of Labor of Russia of October 8, 1992 N 18 "On the establishment of bonuses for the duration of continuous work for doctors, pharmacists and other employees of healthcare institutions and social protection of the population", the Regulations on the remuneration of healthcare workers of the Russian Federation (approved by the Order of the Ministry of Health of Russia dated October 15, 1999 N 377) and letter of the Ministry of Health of Russia dated April 4, 1997 N 2510/2357-97-32 “On the procedure for paying bonuses for the duration of continuous work to medical workers working part-time”;

Civilian personnel of the bodies of the Ministry of Defense of the Russian Federation, in accordance with paragraph 1 of the Regulations on calculating the length of service of civilian personnel of individual bodies of the Ministry of Defense of the Russian Federation for the payment of a monthly bonus for length of service, approved by Order of the Ministry of Defense of Russia dated March 2, 2001 N 90;

Workers hired part-time in the bodies of the Ministry of Emergency Situations, in accordance with paragraph 1 of the Regulations on the calculation of length of service for the payment to employees of individual bodies of the Ministry of Emergency Situations of Russia a monthly percentage bonus for length of service, approved. Order of the Ministry of Emergency Situations of Russia dated March 23, 2001 N 141;

To employees of certain FAPSI bodies, on the basis of paragraph 13 of Appendix 1 to FAPSI Order No. 142 dated June 8, 2001 “Conditions for the payment of monthly bonuses for complexity, tension, high achievements in labor and a special work regime, a monthly bonus for length of service, bonuses based on work results and the provision of material assistance to civilian personnel of certain FAPSI bodies."

Other incentive bonuses are also possible, paid to part-time workers on the terms provided for by the collective agreement, agreements, and local regulations of the organization.

Another comment on Art. 285 Labor Code of the Russian Federation

1. The law does not establish any specifics in the remuneration of part-time workers. With a time-based remuneration system, wages are determined in proportion to the time worked, with a piece-rate system - depending on output or on other conditions determined by the employment contract. If, when paying a part-time worker on a time basis, standardized tasks are established, payment is made based on the final results for the amount of work actually completed.

The minimum wage for part-time workers is adjusted taking into account the fact that they do not work the full working time, but only part of it.

2. Payment for labor in cases where a part-time worker performs work under special conditions, in conditions deviating from normal ones, is made in an increased amount (Articles 146 - 154 of the Labor Code of the Russian Federation). Part-time workers working in areas where regional coefficients and wage bonuses are established are paid taking into account these coefficients and bonuses. Thus, in the regions of the Far North and equivalent areas, both regional coefficients and percentage bonuses for work experience in these areas and areas have been established (see Articles 316, 317 of the Labor Code of the Russian Federation and the commentary thereto). Part-time workers have the right to both.

3. Separate regulations establish rules for paying part-time workers percentage bonuses for continuous work experience. Such allowances are paid:

a) medical workers holding part-time positions in health care and social protection organizations financed from the federal budget and budgets of constituent entities of the Russian Federation (Resolution of the Government of the Russian Federation of February 28, 1996 N 213 “On bonuses for the duration of continuous work for medical workers holding part-time full-time positions in healthcare and social protection organizations"). The procedure for paying percentage bonuses is regulated by Resolution of the Ministry of Labor of Russia of October 8, 1992 N 18 “On the establishment of bonuses for the duration of continuous work for doctors, pharmacists and other employees of healthcare institutions and social protection of the population”, the Regulations on the remuneration of healthcare workers of the Russian Federation, approved by the Order of the Ministry of Health of Russia dated October 15, 1999 N 377 and letter of the Ministry of Health of Russia dated April 4, 1994 N 2510/2357-97-32 “On the procedure for paying bonuses for the duration of continuous work to medical workers working part-time”;

b) civilian personnel of the bodies of the Ministry of Defense of the Russian Federation (clause 1 of the Regulations on calculating the length of service of civilian personnel of certain bodies of the Ministry of Defense of the Russian Federation for the payment of a monthly bonus for length of service, approved by Order of the Ministry of Defense of Russia dated March 2, 2001 N 90);

c) employees employed part-time in the bodies of the Ministry of Emergency Situations (clause 1 of the Regulations on the calculation of length of service for the payment of monthly percentage bonuses for length of service to employees of individual bodies of the Ministry of Emergency Situations of Russia, approved by Order of the Ministry of Emergency Situations of Russia dated March 23, 2001 N 141);

d) employees of certain FAPSI bodies (clause 13 of Appendix 1 to FAPSI Order No. 142 of June 8, 2001 “Conditions for payment of bonuses for complexity, intensity, high achievements in work and special mode of work, monthly bonuses for length of service, bonuses based on results work and provision of material assistance to civilian personnel of certain FAPSI bodies").

Other incentive bonuses may be paid to part-time workers on the terms provided for by the collective agreement, agreements, and local regulations of the organization.

• Up

Part-time work is an option for those workers who want to increase their salary, strengthen their professional skills and develop further larger volume discipline for time-based work. What amount of income can you get for after-hours night time and for piece work, are there benefits and compensation for working during free hours from your main activity? Read more in the material.

Remuneration for part-time work according to the Labor Code of the Russian Federation

According to the law, part-time work can be arranged with one employer or with several at once. The main condition is the performance of work functions in free time from the main job. Extra bed services are paid according to the terms of the Labor Code of the Russian Federation.

The amount of remuneration for part-time work cannot be underestimated in comparison with the minimum wage, which is fixed legislative framework RF and According to the law, a worker has the opportunity to receive less than half of his monthly salary for extracurricular or night time work. The terms of payment for part-time work are described in detail in the agreement of the parties. Regardless of the type of combined activity: internal or external, the salary rate is regulated and depends on hours of work and output.

Remuneration for part-time work for work outside of normal hours

Remuneration for persons working part-time is made on the basis of the provisions of the Labor Code and the contract, which is drawn up by mutual consent of the employer and employee. The manager’s responsibility is to contribute to the total amount of income for off-hours all payments, bonuses, compensation and allowances that are due to the employee in the main position. Based on the provisions of Article 285 of the Labor Code of the Russian Federation, the amount of final income will be calculated proportionally:

• Number of hours worked;
• The volume of work performed;
• The quality of services provided and the percentage of sales for a certain period.

Extracurricular activities, which can take place both during the day and at night, are based on the monthly salary for the main position. If a subordinate who works full time receives 10,000 rubles, therefore, the part-time employee’s earnings will be half of the fixed amount. Despite the payment of compensation, bonuses and additional funds for extracurricular or night activities, the amount of earnings for part-time work according to the law does not have the right to exceed the salary level for the main type of activity.

Remuneration for part-time work at night

Based on the maintenance, a person who carries out professional activities at night has the right to claim an increased amount of remuneration. Regardless of the level of work, profession and responsibilities, each hour of activity during the night period must be paid twice as much. As a result, it cannot be lower than the minimum minimum wage. The specific amount of earnings during the night period must be prescribed and regulated by the employer in the initial act of cooperation between the parties.

Guarantees and compensation of wages when working part-time

According to the Labor Code of the Russian Federation, the category of citizens who perform part-time duties does not differ from employees with a full-time work schedule. By law, they have the right to receive guarantees and compensation. Taking this into account, an out-of-hours specialist has the right to go on vacation, the duration of which coincides with the rest period for his main activity. The provisions state that the boss does not have the right to set the period of vacation pay on his own initiative. In case of combined activities, an employee can take at least 28 days of rest.

The list of guarantees for workers in additional positions includes: payment of extraordinary funds in case of life-threatening working conditions, when working in the Far North, when training, when carrying out activities at night. Based on guarantees and compensation, they are prescribed in the terms of the contract without fail.

Part-time work with piecework wages

The procedure for payment for piecework work is regulated by the employer depending on the quality of the work performed. By law, two part-time workers who have the same responsibilities can receive different monthly incomes. This decision of the boss is influenced by the level of quality and volume of fulfilled obligations of subordinates. It should be borne in mind that the amount of payments provided must comply with legal standards.

Minimum wage for part-time work

Part-time minimum wage should not be lower than the minimum wage. The employer must calculate earnings based on hours worked. In a combined part-time position, the subordinate will legally receive half the earnings of the main position. Since 2016, the minimum wage has been 7,500 rubles. According to the current law, when calculating the salary of a part-time employee, the manager must start from this amount.

Remuneration for a part-time worker in an employment contract - sample

A part-time employment contract with an hourly wage provides for the provision Money for every hour worked. This type of payment is convenient for after-hours and irregular schedules. It is worth noting that often the manager takes into account not only the hours worked, but also the quality of the services provided.

The presented employment agreement is drawn up in a standard manner. Its content must reflect key points cooperation of the parties. The greatest attention needs to be paid to those paragraphs where the terms of payment and work schedule will be specified.

By law, the implementation by an employee of additional labor functions must be paid for by the employer. When doing part-time work, there are some nuances in providing payment. It should be borne in mind that all aspects of this issue are regulated by the Labor Code of the Russian Federation.