It is not uncommon nowadays to meet a person who works part-time. This is quite justified by the fact that now it is quite difficult to earn decent money. That is why an employee of an enterprise takes on an additional load, combining several positions at the same time. What is part-time work like? What features does it have and how is it paid for by the employer? Let's try to find answers to these questions.

We register a part-time employee

So, before moving on to remuneration for part-time work, let’s consider the rules for registering this employee for an additional position. Before the employee begins to perform his new duties, the employer must conclude an employment contract with him. To do this, the employee must provide the manager with the required documents. These include a passport (its copy) and a diploma of education (it, of course, must meet the requirements established for a specific position). In addition, as when applying for a main job, the employee writes an application addressed to the employer. After all the documents necessary for registration have been collected and verified, both parties sign an employment contract.

What should an employment contract contain? It must disclose the following information:

• rights and obligations of both the employee and the employer;
• responsibility of both parties;
• the work schedule and rest time are prescribed;
• the validity period of this document and the clause on its termination;
• employee salary information;
• details of the parties and their signatures.

Basically, an employment contract with a part-time employee is drawn up in the same way as with the main employee. Their shape is almost the same. The only thing that should be indicated in the contract with a part-time worker is those features that are characteristic of this work. In addition, it is worth supplementing the document with information that this work performed by a part-time employee.

Part-time workers are divided into two types: external and internal. Everything is extremely simple and clear. Externals are individuals who work in one company and take a part-time job in another. And internal part-time workers are employees of one enterprise. In it they conduct both their main work and part-time work. It is worth noting that the positions held by an employee can be completely different.

Part-time or combination?

For many, the concepts of “part-time” and “combination” seem absolutely the same. Although in fact, they are very different from each other. What are these differences?

• decor. If a part-time worker is hired solely on the basis of an employment contract, then, as a rule, it is not concluded with an employee working part-time;
• a part-time worker performs his duties in his free time from his main job. An employee combining positions performs all additional duties assigned to him during the main work;
• part-time cooperation is long-term cooperation, and combination is, most often, temporary.

Part-time work: features of remuneration

How is a part-time employee paid? The main indicator here is the work schedule according to which the employee works. In fact, there is no need to classify part-time workers as a separate category of workers. They are absolutely no different from the main employees, except for their work schedule. As a rule, it involves part-time work or a week.

So how do they pay a part-time worker? Basically, the calculation of remuneration for part-time work is carried out taking into account allowances, bonuses, standard additional payments and coefficients.

Salary of a part-time employee

All requirements regarding accrual wages part-time workers, are prescribed in Article 285 of the Labor Code Russian Federation. As mentioned above, wages are paid according to the part-time worker’s work schedule. That is, it all depends on how many hours they worked during a certain period of time. Of course, even if you include all additional payments for part-time work and allowances in the part-time worker’s salary, it will be somewhat lower than that of the main employee.

How many positions can an employee hold? In fact, there are no legal restrictions here. The main thing to remember when taking on additional work is to perform the main duties in in full. Civil servants, for example, can work part-time for no more than four hours a day.

It should be noted that not all employers pay part-time workers according to their work schedule. In some enterprises, part-time employees are paid a salary that is equal to the salary of the main employee. It all depends on the employer himself. Although, in fact, this is not correct. After all, a part-time worker works approximately half as much as the main employee. However, the Labor Code of the Russian Federation does not limit the manager from calculating part-time salaries. That is why he can be guided not by the number of hours worked by the part-time worker, but by some other conditions. This may include: the volume of goods sold, the number of goods collected by the enterprise, the total amount of company services sold by the part-time worker.

If the head of the enterprise is based on these indicators, then a part-time employee who has a sufficiently high qualification and is actively working can receive wages even significantly higher than the main employee receives.

But the employer should remember that the main employees of the enterprise may be dissatisfied with this state of affairs. In addition, in addition to the usual indignations, they can file a complaint with the Labor Inspectorate. But if the conditions and nature of payment are specified in employment contract part-time employee and correspond to reality, then no violations will be detected. IN in this case the employer acts in accordance with the law.

Advance for part-time employees

Are employees who work part-time paid in advance? Absolutely yes. Of course, if all other essential workers also receive it. After all, as noted earlier, a part-time employee is practically no different from the main employee. Advances to part-time workers are supposed to be paid at the same time as to all other employees at the enterprise. The amount of the advance must be specified in the employment contract. Typically it is forty percent of the employee's salary. But not all enterprises adhere to the recommended standards. Of course, the amount of the advance must be immediately discussed when drawing up and concluding an employment contract.

Part-time work and income tax

Despite the fact that a part-time employee, as a rule, receives a salary lower than the main employees, the amount of income tax remains equal for everyone. That is, 13% of the salary will be withheld from both the part-time employee and the main employee. As for contributions to the pension and insurance fund, it is also equal for all employees.

Office work

How is part-time work paid?

In times of economic crisis, when there is an acute shortage Money, many people are forced to look for part-time work.

Part-time work is one of the possible ways receiving additional income. The question of keen interest is: how is part-time work paid?

According to the explanations of the Labor Code of the Russian Federation, part-time work is additional work after completing production functions at the main place of business.

An important condition for part-time work is to perform it during time not occupied by the main job. Moreover, such work should be permanent.

Citizens have the right to take part-time jobs in an unlimited number of places.

The administration at the main place of work cannot prevent an employee from wanting to work part-time.

But it should be taken into account that, according to labor legislation, the duration of a part-time worker’s work cannot exceed four hours a day and half the monthly standard working time per month.

Permission from the main place of work is not required.

The exception is employees holding the position of heads of organizations, who must obtain permission from the founders of the company to register part-time work.

The documentary basis for the work is the concluded employment contract, which necessarily states that the work is a part-time job.

When applying for an additional job, a citizen must provide:

However, the administration cannot require a new employee to:

• work book or extract from it;
• military ID;
• other documents required to be presented at the main place of work.

If additional work requires certain special knowledge, the administration has the right to require documents from the new employee confirming the required level of qualifications.

Depending on the conditions and place of work, part-time work can be:

Regardless of the type of additional work, an employee can work in different positions that meet his qualifications.

An internal part-time worker is an employee registered at one enterprise for both main and additional work.

Wherein functional responsibilities The employee performs part-time jobs during periods not occupied by primary production obligations.

An external part-time worker is registered at different enterprises for primary and additional work.

An employment contract is drawn up separately for each place of work.

How to properly arrange a combination of positions? Find out here.

Part-time remuneration

A part-time worker is a full-fledged employee of the organization; his only difference is that he is not employed full-time in production.

According to the Labor Code of the Russian Federation, payment for part-time work has the same procedure as for the main job.

What determines the size of the salary?

The basis for calculating the remuneration of part-time workers may be different:

• for the actual number of hours worked;
• by the number of products produced;
• by size of sales volume;
• by value of services sold.

Due to high qualifications and excellent work results, the possibility of receiving additional payment for part-time work that exceeds the amount of payments to main employees is not excluded.

The wages of part-time workers are calculated in the same manner as for employees at their main place of work.

The accrued pay for part-time workers includes:

The salary of a part-time worker is set within the boundaries of the organization’s staffing table.

When calculating payment, we take into account the fact that the employee spends less time fulfilling work obligations than main employees.

This fact is reflected in the accrued salaries of all employees.

Bonuses and other incentive payments

The part-time worker is charged the entire list of additional payments existing at the enterprise:

• bonuses based on performance;
• regional coefficient;
• northern allowances;
• other payments.

If the employment contract specifies personal allowances, they must also be taken into account when calculating wages.

The full range of payroll taxes is charged on the accrued wages of a part-time worker:

• contributions to Pension Fund RF;
• contributions to the FFOMS;
• fees to the Social Insurance Fund;
• income tax individuals.

The timing of the calculation and transfer of taxes and fees is identical to the deductions for the main job.

Leave for a part-time worker is granted during the same period as leave for the main job.

And it doesn’t matter how long the employee worked in the additional position. The number of vacation days should not differ from the duration of annual leave at the main place of work.

Using the difference in the days of rest due, a part-time worker can apply for leave without pay.

A part-time employee does not differ from the main employees in their rights and responsibilities.

It follows from this that the part-time worker has the right to all accruals and payments, including advance payments.

Receiving an advance is specified in the employment contract and amounts to about forty percent of the official salary.

The calculation of wages for a part-time worker has the same calculation algorithm as for the main place of work.

The staffing table of the Voskhod company includes the position of a premises cleaner with a salary of 9,500 rubles. Employee third party organization Sidorova E.P. I decided to get a part-time job at Voskhod LLC as a premises cleaner. Sidorova E.P. I wrote an application for a job at the Voskhod company at 0.5 pay for the position of a premises cleaner.

Salary of Sidorova E.P. for the month worked amounted to 9,500 rubles. x 0.5 bet = 4750 rub.

What is the minimum wage for calculations?

Part-time workers are entitled to the same social rights and guarantees as main employees.

The provision on the minimum wage (minimum wage) enshrined in the Labor Code of the Russian Federation applies in full to part-time workers.

For a full-time job, a part-time worker cannot receive wages less than the minimum wage.

Petrenko K.G. got a part-time job at AGROPROM LLC as a plumber with a staffing salary of 8,000 rubles. part-time. Staffing table approved taking into account the minimum wage, official salaries were calculated in accordance with the minimum wage for 2017.

For the month worked Petrenko K.G. received 8,000 rubles. x 0.5 rate = 4000 rubles, which corresponds to the actual time worked.

Are coefficients and regional allowances taken into account?

In addition to the official salary, part-time workers have the right to full list incentive coefficients and regional allowances.

Is it possible to work part-time at night? Find out here.

Can a civil servant work part-time? Information here.

The concept of “part-time worker” raises many questions among employees. Wanting to understand the rights and responsibilities of part-time workers, people ask a lot of questions.

How is a 2NDFL certificate issued for a part-time worker?

For an internal part-time worker, the 2NDFL certificate is filled out taking into account the accrual amounts:

• at the main place of work;
• at the place of work as a part-time worker.

All charges are summed up by payment type and entered in the appropriate lines.

For an external part-time worker, a 2NDFL certificate is issued only for the amount of accruals at the place of work of the part-time worker.

Are personal income tax deductions available, including for children?

Standard deductions for employees, abolished in 2014, do not apply in 2017 to both main employees and part-time employees.

The standard child tax credit can only be claimed for one job. The employee has the right to decide for himself where this deduction will be provided to him.

An employee applies to any place of work to apply for a standard child tax deduction.

The application must be accompanied by copies of documents confirming the possibility of receiving a deduction:

• birth certificates;
• certificates from the place of study.

Example of an application for deduction

The topic of part-time work is quite large and extensive. The article explains the main issues in detail.

Let's consider the features and differences in calculating wages for part-time workers and those combining professions and positions.

• What types of part-time jobs exist?
• Correct registration of part-time workers
• Part-time and combination - what is the difference
• Payment for part-time workers
• Advance payment
• Minimum wage for part-time worker
• Taxation of wages of part-time workers

Many organizations, in order to save money, hire employees to perform some part-time work and responsibilities in their free time from their main job. For this work, such employees receive appropriate remuneration - a salary.

Mandatory conditions for part-time workers:

• work is performed regularly;
• the amount of working time (hours) should be at least half as much (compared to full time). Otherwise there are no differences.

What types of part-time jobs exist?

• external - work in different organizations
• internal - combining several positions and professions, or performing different types work according to their position in one organization.

In both cases, it is not prohibited to engage in work either in one position or in several. Salary does not depend on this.

Correct registration of part-time workers

Before a part-time worker begins to perform work, an employment contract is concluded with him. Documents required to conclude such an agreement:

• copy of the employee's passport,
• copy of diploma (if necessary),
• a written application from a part-time worker for employment.

There are no differences in the rules for hiring part-time workers. Enterprises use standard contract and add your own conditions if necessary.

Part-time and combination - what is the difference

These concepts are different because they belong to different categories. Accordingly, registration and payment differ.

Part-time worker - performs permanent work in free time(indefinitely). Part-time employee - during the main time of work, he combines additional duties of another position in addition to his main ones. Always temporary and requires the written consent of the employee.

The bases for remuneration are different, therefore the accruals differ:

• part-time workers - according to the employment contract
• part-time - by agreement of the parties (as a rule - %% of the basic salary, or an agreed amount).

The preparation of reporting documentation for the Federal Tax Service also differs when taking into account these categories of employees. There are also a number of positions that are not eligible for combination. These include managers, minors, and employees working in hazardous industries.

Payment for part-time workers

Salaries are calculated on a general basis, taking into account the time worked according to the work schedule. All payments (bonuses, additional payments, allowances) provided for by law also apply to part-time workers. According to Article 285 of the Labor Code of the Russian Federation, which regulates the specifics of calculating wages for part-time workers, all calculations are made based on working time (hours) worked and are not limited in any way. Civil servants have a limitation - they cannot work more than 4 hours.

However, in some cases, a part-time employee may end up receiving equal or more pay than the main employee, which may give rise to a discrimination complaint. labor inspection.

According to the Labor Code, under equal conditions, wages should not differ, but it is possible to set pay for part-time workers according to other parameters, for example:

• by the number of units of production;
• by volume of services provided;
• by the volume of revenue received.

Based on this, a qualified part-time worker may well have high productivity. Accordingly, the salary level will be higher. In this case, clauses indicating these points must be written down in the employment contract, then the labor inspectorate will not have any questions.

Advance payment

Since a part-time worker is no different from a permanent full-time employee, he is paid an advance on the same basis as everyone else.

Minimum wage for part-time worker

In the same way, a part-time worker has full rights and social guarantees on an equal basis with everyone else; he is also subject to the provisions on the minimum wage, according to which the employer does not have the right to pay below the established minimum wage amount under the Labor Code. But his earnings must be proportional to the working hours worked. If a part-time worker works 1/2 of the established working time, then he should receive no less than 1/2 of the minimum wage, if one fourth, then 1/4 of the minimum wage - accordingly.

For example: from 01/01/2015 the minimum wage is 5965 rubles. per month, for a part-time worker 1/4 of the minimum wage it will be 1,491 rubles. And even if, when calculating wages, the amount to be paid ends up being less, the employer is obliged to pay up to the minimum, i.e. - 1491 rubles.

Taxation of a part-time worker's salary Regardless of the size of the part-time worker's salary, personal income tax is withheld in the same amount as for main employees - 13%, as are contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund.

Part-time work is an option for those workers who want to increase their salary, strengthen their professional skills and develop even greater discipline for part-time 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. An additional duty station is paid in accordance with 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.

Payment for part-time work at night

Based on the content of the person who carries out professional activity at night has the right to claim increased wages. 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. According to the law, two part-time workers who have the same responsibilities can receive different monthly income. 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 of funds for each 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.

Submitted contract of employment formatted in a standard manner. Its content must reflect the key points of cooperation between the parties. Most attention It is necessary to pay attention to such paragraphs where the terms of payment and work schedule will be specified.

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

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 in low-paid positions force 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 employees individual categories(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 and 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 combining medical, pharmaceutical, teaching staff and cultural workers is that they have the right to carry out part-time work both in another and in 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 is not limited to the maximum amount. 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 Labor Code of the Russian Federation, work time part-time work 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 he has the financial capacity to comply with these obligations. 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 for a given employee, multiplied by the number of hours spent. And the cost of one teaching hour depends on the level of education, the availability of a qualification category, the length of teaching experience and the 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 for 75.6 hours (with a 36-hour work 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

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).

The size of the maximum base, taking into account indexation for 2014, is 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 established federal law on the day of the occurrence of the insured event is the minimum wage, then the average earnings for calculating benefits are taken equal to the minimum wage provided by federal law on the day of the 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:

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, subject to documentary confirmation by the employee of the fact that he was granted such leave.

In the event that a part-time worker has not worked for six months, and was granted leave at 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.

The external part-time worker of A. S. Mikhailova, who works in a government institution, was provided another vacation. 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:

* * *

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 labor law standards, 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.

Often in enterprises, some employees work part-time. That is, they do some 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 work is paid on a general basis.

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 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 free time, and such work can be indefinite.

A part-time worker is a person who, during his working hours, 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.

Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed 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 - in order to avoid fines, must be correctly taken into account and correctly registered at the enterprise.

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. working week, depending on your 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 in the Far North and similar areas are entitled to a bonus for working conditions - this bonus 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 of the 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 that of 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 point is stipulated in the 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 the part-time worker has all the rights and social guarantees an ordinary worker, the minimum wage provision (minimum wage) also applies to him - according to 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.