Quite a lot of citizens in Lately are thinking about getting an additional job. In this regard, the question arises, how is remuneration carried out when working part-time?
Part-time workers are employees of the organization like everyone else. Their only difference is that they do not work full time.
In this regard, payment for part-time work is carried out in the same manner as payment for the main job.
The amount of compensation for part-time work may depend on:
- quantity of goods manufactured;
- actual number of hours worked;
- sales volume;
- the amount of services sold.
Also, due to high qualifications, an employee can receive special additional payments for part-time work, which exceed the amount of payments to main employees.
The accrued salary of a part-time worker includes:
- salary;
- incentive payments;
- other payments.
Salary
The salary of a part-time worker is determined in the employment contract. When calculating it, employers take into account that part-time workers work less time than main employees. Employers have the right to set the amount of remuneration for part-time work based on both the time actually worked and the actual amount of work performed.
Incentive payments
Part-time workers have the right to receive all those incentive payments that the organization has:
- bonuses based on the results of work performed;
- district coefficient;
- northern allowances;
- other payments.
If labor contract provides for any individual bonuses, they also need to be taken into account when paying external part-time workers.
Minimum amount of incentives
According to the law, the employer has the right to reward particularly distinguished employees. However, this is not an obligation, but only a right. Therefore, employees may or may not receive incentives. The list of incentives existing in the organization is defined in the collective contract.
Part-time workers receive incentive payments in the same manner as main employees.
Such payments can be assigned either as a fixed amount or as a percentage of the basic salary. If the amount of payments is fixed, this must be reflected in the contract with the part-time worker. It is also necessary to specify the conditions for receiving the award. If incentives are assigned as a percentage, incentives will be accrued on the basic salary of a part-time employee, in accordance with the percentage rate assigned to him.
Labor legislation does not determine either the minimum or maximum amount of incentives for part-time workers. Employers have the right to independently set and regulate these values.
Employers do not have the right to deprive a part-time worker of benefits due to him under a collective contract.
Advances for part-time workers
Some experts believe that part-time workers do not need to receive advances, since their salary is not very large anyway.
However, the legislation clearly states that all part-time workers must receive advances along with main employees. That is, part-time workers receive advances at the same time as all other employees of the company.
Typically, the advance amount (for both main employees and part-time employees) is forty percent of the total salary. The conditions for receiving advances must be specified in the employment contract.
Minimum payment for a part-time worker
All part-time employees have all the same guarantees and rights as regular employees. In this regard, the minimum wage provision applies to them. According to it, an employee cannot receive a salary in an amount less than that established by law.
However, there is a small clause in the legislation. The minimum payment is due to an employee if he has worked his full working hours. That is, the minimum wage for part-time work is that part of the minimum wage that the part-time worker worked (half, quarter).
Currently, legislation has established minimum size wages in the amount of seven and a half thousand rubles. If, for example, a part-time worker works part-time, the minimum salary for him will be three thousand seven hundred and fifty rubles.
Conclusion
Part-time workers are the same employees as everyone else. Consequently, their work must be paid in accordance with the law.
Employers should remember that part-time workers have the right to sue them for unlawful actions regarding the pay of part-time workers.
The employer and employee must discuss all the nuances of remuneration at the stage of drawing up the employment contract. At the same time, everything must be within the framework of labor legislation. Article 285 of the Labor Code of the Russian Federation states that part-time remuneration can be made:
- in proportion to the time the employee worked;
- depending on how much the employee managed to work;
- on other conditions discussed with the employer and enshrined in employment contract.
A part-time worker can work on a time-based basis. In this case, when setting standardized tasks for him, payment for part-time work is made depending on his final results, namely the actual amount of work that he managed to complete (Part 2 of Article 285 of the Labor Code of the Russian Federation).
Working hours of a part-time worker
Work time- also one of mandatory conditions, which must be enshrined in the employment contract. The Labor Code of the Russian Federation ties remuneration for part-time work to working hours in case of time-based remuneration. The salary of a part-time worker cannot be more than half the salary of the main employee in the same position, since the working time of a part-time worker is limited.
The working hours of a part-time worker cannot exceed four hours per working day (Labor Code of the Russian Federation). On days when a part-time worker is released from work at his main place of work for some reason, he is allowed to work part-time for the whole working day (or the whole shift). The period of working time of a part-time worker for one month is limited to half the monthly standard of working time (or the standard for another accounting period) determined for the same category of workers.
Part-time work. Salary
Calculation wages a part-time worker and an employee at the main place of work are carried out identically.
The salary of a part-time worker, as well as an employee working at the main place of work, may consist of:
- salary;
- bonuses;
- other payments.
The salary of a part-time worker is set according to the company’s staffing table. In this case, the calculation is made taking into account the fact that the working time of a part-time employee is shorter than the working time of the main employee.
If the company has established bonuses and other additional payments, then they also apply to part-time workers.
Payment for the work of a part-time employee is paid taking into account established benefits in the relevant region. For example, if regional coefficients and bonuses are provided for wages, then payment for part-time workers is made taking them into account (Part 3 of Article 285 of the Labor Code of the Russian Federation).
When can the wages of part-time workers be higher than the wages of main employees?
When determining the amount of a part-time worker’s salary, the employer must be guided by the rule according to which he is obliged to provide all company employees with equal pay for work of equal value (paragraph 6, part 2, article 22 of the Labor Code of the Russian Federation).
There are situations when a part-time worker fulfills the norm of a full working day for half the working day of the main employee. Or other situations when a part-time worker overworks the workload of the main employee for his part-time work. Or the qualifications of the part-time worker are higher than those of the main employee. In this case, the employer is interested in maintaining the part-time worker’s salary at in full. In this case, the employer has the right:
- make a change to the staffing table by adding a position with a higher qualification with the number of staff units -1/2 and with the corresponding official salary;
- determine the part-time employee’s payment depending on the amount of work performed. This condition is necessarily stipulated in the employment contract.
Remuneration for internal part-time work.
The remuneration of a part-time worker working in the same company and at the main place of work does not differ from the rules described above. His payment depends on the established wage system and, accordingly, the time spent on work (with a time-based system), or the volume of work performed (with piecework payment). Remuneration for external part-time workers - workers who come to work part-time from another company - is also regulated by the rules described above.
Two minimum wage indicators.
- Important differences between part-time and combination.
- How to calculate the additional payment up to the minimum wage when combining and part-time work.
There is a rule in the Labor Code - if an employee has worked for a full month, his salary must be no less than the minimum wage (Part 3 of Article 133 of the Labor Code of the Russian Federation). If the salary is below the minimum wage, you need to assign an additional payment up to the minimum wage (Decision of the Supreme Court of the Russian Federation dated July 23, 2010 N 75-B10-2). For part-time workers, this rule is applied in a special manner.
What is the minimum wage to compare with?
When making payments to employees, accountants use two minimum wage indicators - federal and regional.
Regional minimum wages are established in a regional agreement. Employers are required to comply with its terms unless they refuse to join it in writing within 30 days.
Thus, if your region has its own minimum wage (regional), the employee’s salary must be compared with it (Part 11, Article 133.1 of the Labor Code of the Russian Federation). For example, in Moscow the minimum wage from June 1, 2015 is 16,500 rubles. (Additional agreement of the Moscow Government, Moscow trade union associations and Moscow employers' associations dated May 26, 2015 N 77-783-1).
The federal minimum wage is applied if a regional minimum wage is not established. From January 1, 2015, the federal minimum wage is 5,965 rubles. (Article 1 Federal Law dated December 1, 2014 N 408-FZ).
Further in the article, for simplicity of presentation, we will use the federal minimum wage.
What value should be compared with the minimum wage?
You need to compare with the minimum wage the salary that is established for the employee by the employment contract for fulfilling the monthly labor standard.
The salary consists of three parts (Part 1 of Article 129 of the Labor Code of the Russian Federation):
- from a fixed amount of remuneration. This could be a salary, a tariff rate;
- compensation payments for work under conditions deviating from normal ones. These include, for example, an additional payment for combining;
- incentive payments (for example, bonuses).
Now let’s figure out whether it is necessary to assign an additional payment up to the minimum wage when combining and part-time work. This different types registration of additional work.
Should I assign an additional payment up to the minimum wage when combining
Combination - additional paid work in another position (profession). The employee performs it during his working day (shift) along with his main work (Part 1 of Article 60.2 of the Labor Code of the Russian Federation).
Note. If an employee combines two identical positions (professions), this is considered an increase in the amount of work
A separate employment contract is not required for combination
A separate employment contract is not concluded for performing combined work.
Note. It is impossible to arrange a combination for an employee of another company.
If the employee agrees to the combination, an additional agreement to the main employment contract is drawn up (Part 1, Article 60.2 of the Labor Code of the Russian Federation).
In the additional agreement to the employment contract, in particular, the amount of additional payment for combination work is indicated (Part 3 of Article 60.2 and Part 2 of Article 151 of the Labor Code of the Russian Federation).
The size can be specified:
- as a percentage of the salary for the combined profession (position);
- percentage of salary for the employee’s main position;
- in the form of a fixed value;
- in another form by agreement of the parties.
The employer does not keep track of working hours for part-time work and does not reflect it on the working time sheet.
Additional payment for combination - part of salaryaccording to the main employment contract
An additional payment for overlapping is a compensation payment for performing work under conditions deviating from normal (Article 149 of the Labor Code of the Russian Federation). It is included in the salary for the main position (Part 1 of Article 129 of the Labor Code of the Russian Federation).
When combining, they pay not two salaries, but only one. It is this (taking into account the additional payment for combination) that is compared with the minimum wage.
Separately, the additional payment for combining with the minimum wage is not compared.
Example 1. We compare the salary with the minimum wage, taking into account the additional payment for combination
Since June N.G. Dyatlova combines the work of a cleaner with her main profession (she performs the duties of the combined position during her working hours).
Salary for the main position - 4000 rubles. per month.
Additional payment for part-time work - 30% of the salary for the main position (1200 rubles).
Is it necessary to make an additional payment to the minimum wage in June if this month she has fully worked her monthly working hours?
Solution. Let's calculate the total amount of the employee's salary for June. It is equal to 5200 rubles. (4000 rub. + 1200 rub.). Let's compare it with the minimum wage. The salary is 765 rubles less than the minimum wage. (5965 rub. - 5200 rub.). The employee needs to be additionally charged this amount.
The employee did not work for part of the month
If the employee has worked in his main position less than a month, then the additional payment is calculated in proportion to the time worked for the main position.
The total salary may be less than the minimum wage even in the month that the employee did not fully work. After all, it is calculated in proportion to the time worked. In this case, how can we determine whether an additional payment to the minimum wage is needed and calculate its amount?
In such a situation, you need to avoid comparison with the full amount of the minimum wage. It is necessary to calculate the part of the minimum wage attributable to the time worked in the month. And only then make a comparison with the actual accrued salary.
Example 2. Additional payment up to the minimum wage for a month not fully worked
G.L. Kotova combines two positions in the company. Salary for the main position - 4500 rubles. Additional payment for part-time work - 20% of the salary (900 rubles).
The combination was registered on June 15, 2015. In June, the employee was on sick leave for five days from June 22 to June 26. How much should she pay for June?
Solution. Let's determine the salary for the main position. There are 21 working days in June. Of these, 16 working days were worked. For June, the employee was credited 3,428.57 rubles. (RUB 4,500: 21 work days x 16 work days).
The amount of additional payment for combining positions is 300 rubles. , where 9 work. days - the number of days from June 1 to June 14 when there was no combination.
For days worked GL. Kotova will be credited with 3,728.57 rubles. (RUB 3,428.57 + RUB 300).
The portion of the minimum wage per 16 days worked will be 4,544.76 rubles. (RUB 5,965: 21 work days x 16 work days).
Let's compare: RUB 3,728.57.< 4544,76 руб. Доплата необходима. Ее размер - 816,19 руб. (4544,76 руб. - 3728,57 руб.).
Part-time work is the performance by an employee of other regular work in his free time from his main job. A separate employment contract must be concluded with part-time workers (Part 1 of Article 282 of the Labor Code of the Russian Federation).
Internal part-time workers perform additional work at their own enterprise, and external part-time workers do additional work at another.
The employer is required to keep records of the part-time worker's working hours. The working time of an internal part-time worker will be reflected in the time sheet on two lines (to do this, assign two personnel numbers to the internal part-time worker - one for the main position, one for a part-time position).
The daily duration of work of a part-time worker cannot exceed four hours a day (Part 1 of Article 284 of the Labor Code of the Russian Federation).
Part-time worker has two separate salaries
Wages are paid to the employee on the basis of an employment contract concluded with him (Part 1, Article 56 of the Labor Code of the Russian Federation).
A part-time worker has at least two employment contracts (Part 1 of Article 282 of the Labor Code of the Russian Federation), which means two salaries. Each employment contract is subject to a separate salary.
The work of a part-time worker is paid in proportion to the time worked, depending on output or on other conditions determined by the employment contract (Part 1 of Article 285 of the Labor Code of the Russian Federation).
The amount of payment for part-time work is in no way tied to the amount of payment for the main job.
Comparison with the minimum wage of two part-time salaries
If the question arises about the need for additional payment to the minimum wage, comparison with the minimum wage is made twice. The accruals for the main job and those for part-time jobs are compared separately.
Basic salary and minimum wage. You need to compare the salary amount under the main employment contract with the minimum wage. In this case, part-time salaries are not taken into account.
Part-time salary and minimum wage. The law does not stipulate that part-time wages should not be lower than the minimum wage. But part-time workers are subject to general labor guarantees for employees, including the ratio of actual earnings to the minimum wage. Please note: here we mean earnings accrued for part-time work without adding them to the salary at the main place of work.
As a rule, part-time workers do not work the monthly working hours. Therefore, comparison must be made with part of the minimum wage, calculated in proportion to the actual time worked.
Example 3. Additional payment up to the minimum wage for an internal part-time worker
Salary of courier E.L. Volodina - 5000 rubles. She is also entitled to an additional payment for urgency in the amount of 700 rubles. for a fully worked month. June E.L. Volodina worked fully as a courier.
Since June 8, 2015 E.L. Volodina has taken shape internal part-time worker by 0.5 times the rate for the position of a cleaner.
IN staffing table The salary for this profession is set at 4,200 rubles.
In addition, the cleaner is awarded a monthly bonus of 10% of the actual salary based on the time worked.
How much salary should be paid to the employee for June?
Solution. In his main position, E.L. Volodina will receive only 5965 rubles, including:
- 5000 rub. - according to salary;
- 700 rub. - surcharge for urgency;
- 265 rub. (5965 rubles - 5000 rubles - 700 rubles) - additional payment up to the minimum wage.
The part-time worker worked 16 hours. days. She received the following payments:
- 1600 rub. (RUB 4,200 x 0.5: 21 work days x 16 work days);
- 160 rub. (RUB 1600 x 10%) - monthly bonus;
- 512.38 rub. (5965 rubles x 0.5: 21 work days x 16 work days - 1600 rubles - 160 rubles) - additional payment up to the minimum wage.
The total salary for a part-time job will be 2272.38 rubles. (1600 rub. + 160 rub. + 512.38 rub.). This amount corresponds to part of the minimum wage for 16 working days in June 2015.
A permanent surcharge (the procedure for its calculation) can be established in the company’s local regulations. In this case, there is no need to draw up orders for each case - additional payments will become an element of the remuneration system.
If you don’t pay an additional payment up to the minimum wage
An employee whose salary was less than the minimum wage has the right:
- for the amount of additional payment up to the minimum wage;
- compensation for delayed payment if such additional payment was not assigned (Article 236 of the Labor Code of the Russian Federation).
The amount of monetary compensation will not be lower than 1/300 of the refinancing rate of the amounts that were not paid on time for each day of delay.
The amount of compensation is calculated based on the amount of additional payment due for handout.
Example 4. Compensation for delay in payment of additional payment up to the minimum wage
Salary for May 2015 of industrial premises cleaner O.L. Vasilyeva was accrued in the amount of 4816 rubles. She is entitled to an additional payment up to the minimum wage in the amount of 1149 rubles. (5965 rubles - 4816 rubles).
The salary was issued on time. The company transferred the additional payment 30 calendar days from the date of payment.
The employee has no children. She does not have the right to tax deductions for personal income tax.
In what amount O.L. Does Vasilyeva need to pay monetary compensation?
Solution. The refinancing rate of the Bank of Russia on the date of accrual of compensation is 8.25% (Instruction of the Bank of Russia dated September 13, 2012 N 2873-U).
The amount of additional payment minus personal income tax is 1000 rubles. (RUB 1,149 - RUB 1,149 x 13%).
The amount of monetary compensation for 30 days of delay in issuing additional payment to the minimum wage will be 8.25 rubles. (RUB 1000 x 8.25%: 300 x 30 calendar days).
Article 60 of the Labor Code of the Russian Federation prohibits requiring an employee to perform work not stipulated by the employment contract. In this case, the employee can perform other work on a part-time basis or combine work in another position. What is their main difference? Labor legislation does not establish a minimum amount of additional payments for performing additional work and part-time work - how to determine the additional payment in different cases?
Part-time job. In accordance with Art. 60.1 of the Labor Code of the Russian Federation, an employee has the right to enter into employment contracts to perform other regular paid work with the same employer (internal part-time job) and (or) with another employer (external part-time job) during free time from the main job.
Part-time work is the performance by an employee, in his free time from his main job, of other regular paid work under the terms of an employment contract (Article 282 of the Labor Code of the Russian Federation).
For part-time work, an employment contract is concluded with the employee.
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 (Article 285 of the Labor Code of the Russian Federation).
In case of time-based wages, the calculation with a part-time worker is made from the rate (salary, official salary) for the combined position in proportion to the amount of time worked.
In accordance with Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. Therefore, the time actually worked by the part-time employee is entered into the working time sheet.
We are applying for an internal part-time job as an accountant with a salary of 15,000 rubles. by 0.25 bets.
Working hours are 40 hours per week. Accordingly, a part-time employee is required to work 10 hours a week.
Remuneration is made in the amount of 3,750 rubles. (RUB 15,000 x 0.25).
Combination. Article 60.2 of the Labor Code of the Russian Federation provides for the possibility of entrusting an employee to perform additional work for an additional fee during the established duration of the working day (shift), along with the work specified in the employment contract.
Additional work assigned to an employee can be carried out:
- for the same profession (position) - by expanding service areas, increasing the volume of work;
- in another profession (position) - by combining professions (positions);
- in another or the same profession (position) - in order to fulfill the duties of a temporarily absent employee.
Additional payment for combining professions (positions), expanding service areas can be established as a fixed amount, as a percentage of the tariff rate (salary) of the absent employee.
When performing work under conditions deviating from normal, including when combining professions (positions), the employee is paid the appropriate payments provided for labor legislation and other regulatory legal acts containing labor law standards, collective agreements, agreements, local regulations, employment contracts (Article 149 of the Labor Code of the Russian Federation).
In accordance with Art. 151 of the Labor Code of the Russian Federation, the amount of additional payment when combining positions is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work.
Does the employer, when assigning additional work in order to combine positions (professions), have the right to make an additional payment in the amount of the full salary for the combined position? For example, when assigned additional work for a position with a salary of 12,000 rubles. establish an additional payment of 12,000 rubles?
This example carries risks for the employer. Due to the fact that combined work must be performed within the working hours established for the employee, then for 8 hours of work (with a 40-hour period established for the employee) working week) he will have to perform the duties assigned to him both in his main and combined positions.
If the institution has other employees in a similar position, the principle provided for in Art. 22 of the Labor Code of the Russian Federation: that the employer is obliged to provide equal pay for equal work.
Therefore, it would be correct to establish, when an employee combines positions, an additional payment in proportion to the salary (official salary) for the combined position.
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 Labor Code and an agreement, which is drawn up with 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 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 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.
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 required 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.