Legal Aspects Of Analysis Of Work Time Expenditures Of Staff In Organizations

Granting of annual paid leave

There are a lot of nuances in the topic of working hours use. For example, every person working under a labour contract has the right to annual paid leave guaranteed by the federal legislation (Article 115 of the Labour Code of the Russian Federation, LC RF). In addition to the basic vacation, which is granted to all employees without exception, there is also an additional vacation granted only to representatives of certain professions. Moreover, an employee can apply to the employer with a request for unpaid holiday. It is important to know how to calculate vacation time and what kind of documents need to be issued.

The right to the annual additional paid leave depends on the conditions of work (LC RF, Article 117), job characteristics (LC RF, Article 118), irregular working hours (LC RF, Article 119), climatic zones (LC RF, Article 321), and other features of labour activity.

Additional leave is usually provided to an employee along with the main one. However, it happens that for some reasons employees do not want to immediately take all the days off, or the company administration cannot let them rest for a long time. In this case, a written agreement is drawn up, according to which the employee's leave is divided into several parts. Article 125 of the Labour Code of the Russian Federation allows to do it.

Points of procedure: leave schedule

The order to grant annual rest to employees is set in accordance with the leave schedule. Employers are required to annually draw up this document and approve it no later than December 17 of the current year. The schedule includes both the main and additional vacation periods of all employees of the organization, as well as those which were not used in the previous period. If there is a trade union in the organization, its opinion is taken into account when approving the schedule (LC RF, Articles 123 and 372).

When performing this procedure, it is important to understand that when drawing up the schedule, the employee's opinion is only taken into account, but is not mandatory. The schedule is made to satisfy the organization’s needs but not employees. Each employee of the organization (his or her position does not matter) is only a labourholder (that is to say, a holder of special professional abilities to work in a particular workplace). Therefore, it is not people who are hired but their labour force, which is in demand in the production process. In this regard, each employer has the right to dispose the resources available, including employees’ workforce, in accordance with production needs. It would be good if employee’s wishes coincide with employer’s needs in terms of providing leave, but it does not necessarily happen. However, if employees belong to a privileged category, that have the right to rest at convenient time, and if they want to use this right, they need to write an application.

Both an employee and employer have to respect all the formalities to:

• Send an employee a notice in advance;

• Issue an appropriate order;

• Make an entry in a personal card.

Does an employee need to file an application in advance (if an employee does not belong to the privileged category)? If paid rest is provided in accordance with the approved schedule at the enterprise, this is not necessary.

The employer has to notify employees two weeks in advance that they will start their vacation period. It is necessary to understand that the vacation period is not an absence from work, but an element of the working schedule or time of non-work, when an employee needs to fully recover labour potential in order to start working with new forces at the end of this time period.

Thus, the working life of each employee includes periods of work and non-work related to working hours for one working day, a month, and a year. No one is dismissed from work during the vacation period. It is just labor regime element, which everyone must clearly respect. In accordance with the current standards of the Labour Code of the Russian Federation, employees and employers can be brought to disciplinary responsibility for time regime violation. The law enforces employer’s duties and guarantees the workers’ rights in terms of work time expenditures throughout the employee’s working life in the organization. The employer has to deliver an order to grant leave.

This orders drawn up by the HR representative using a unified form T-6 or a form approved by the employer. The order has to reflect:

• Full and abbreviated name of the company, registration number of the order, and the index (if any);

• Date of drawing up the document;

• Employment number, full name, organization unit, and employee’s position;

• Period (working year) of leave granted;

• Exact number of calendar days of the holiday period and the start and end dates;

• If other types of leave are provided at the same time as the main one, their types, duration, and start and end dates are reflected in the order;

• Total duration of rest time.

After the head of the organization has certified the order with the signature, it is necessary to make the document known to an employee. The employee needs to sign the order and indicate the date of review.

Total account of working hours

The concept of total account of working hours is introduced for the workers who work, for example, in shifts, when it is not possible to follow the normal length of working week, and it is impossible to interrupt the work process. It is defined by Article 91, Part 2 of the Labour Code of the Russian Federation. Shift labour is introduced in cases when there is an exceedance of production process duration in comparison with a permissible duration of daily work (LC RF, Article 103, Part 1). Then, the shift schedule is developed and approved (LC RF, Article 103, Part2) (Table 01 ). But there is a condition: it is forbidden to work for two shifts in a row (LC RF, Article 103, Part 5). The break between shifts should be double the time of work per shift (Para11, Resolution of the council of people's commissars (CPC) of the USSR, 24.09.1929). Continuous rest should last not less than 42 hours between weeks (Letter of Rostrud, 20.01.2014, NoPG/13281-6-1).

Total account of working hours is a type when an organization establishes the reference period, which does not exceed one year and not more than 3 months for employees engaged in hazardous/dangerous jobs (LC RF, Article 104, Part1). Staff make the norm of working hours during this period. This information should be noted in the rules of Corporate LabourPolicy (CLP).

It is also important to keep in mind that overtime should not appear when drawing up a work schedule. If it appears, it indicates a shortage of labour. Such a violation causes a fine, according to Article 5.27, Part 1 of the Administrative Violations Code in the amount of 1,000-5,000 rubles for individuals and 30,000-50,000 rubles for legal entities.

For employees who have a usual work schedule (the general category of employees over 18), a working week is 40 hours. When working under harmful, dangerous or difficult working conditions, a working week is 36 hours. A working week is 24 hours for the category of youth under the age of 18.

According to Article 37 of the Constitution of the Russian Federation, limiting the maximum number of working hours is a guarantee of the right to rest. Thus, if employees do not belong to these categories, their working day may be more than 8 or even 12 hours (Zhizherina, 2017). However, if employees have worked more than they should have worked in the reference period, the employers are obliged to pay them overtime at higher rates.

Procedure to calculate days for leave compensation

For each fully worked year, an employee should be compensated for full annual paid leave. As a general rule, it includes 28 calendar days (LC RF, Article 115). For a year not fully worked, the number of unused vacation days to compensate is determined proportionately with the time worked.

How to calculate the days to compensate unused vacation time? If employees worked without leave at their previous place of work for less than 11 months and had the right of leave in calendar days, the number of unused days of leave is determined by the formula:

${H_v=\frac{N_v}{12mounth}\bullet H}_w-n_v$,

H _V - Number of unused vacation days in calendar days;

N _V - The number of vacation days granted to an employee for the working year;

H _W - Number of working months under this employer;

n _V - Number of vacation days used under this employer.

Thus, the indicator "Number of working months under this employer" is considered taking into account the following rule (Para 35, Rules "On regular and additional holidays", 1930):

• If half a month or more has been worked, this month is counted as a whole month;

• If less than half a month has been worked, this month is not counted.

Leave compensation at dismiss a l is not paid if an employee has worked at the previous place of work for less than half a month, or if all the leaves were used on the date of dismissal.

The result of calculations using this formula may not be an integer. In this case, the value can be rounded off, but not according to the rules of mathematics but always to the higher side in favor of an employee (Letter of Ministry health and social development of the Russian Federation, 2005).

When the number of unused vacation days is set, it is time to calculate leave compensation at dismissal.

$C=D_V\bullet W,$

C - Leave compensation;

D _V - Number of unused vacation days;

W - Daily average wage.

In turn, the daily average wage of an employee is determined in the same way as when calculating vacation pay (Government resolution of the Russian Federation, 24.12.2007, No 922).

Leave compensation at dismissal is usually calculated according to the formulas given above. But for a number of cases, there are rules for determining leave compensation.

The procedure to calculate overtime with a total account for working hours

In accordance with the production calendar, which reflects all working days, weekends, and holidays, even if there were sick days or vacation days, it is possible to calculate the number of overtime hours.

First, you should calculate working time standard in the period. To do this, the length of a working week (40, 36 or 24) is divided by the number of working days per week (5 or 6-day week) minus 1 hour if there is a pre-holiday shorter working day, and multiplied by the number of such days in the accounting period.

For example, there were 20 working days in March 2019. There was one pre-holiday shortened day. Working time standard for a 40-hour working week is:

40 hours / month: 5 days / week * 20 working days - 1 hour * 1 holiday day = 159 hours.

This means that any hours worked over 159 hours are paid as overtime.

Public holidays are defined by Article 112 of the Labour code of the Russian Federation. According to Government resolution of the Russian Federation, 01.10.2018, No1163, in 2019, Russian workers had 247 working days (1970 hours) and 118 days off within a 5-day working week, and 299 working days and 66 days off within a 6-day working week.

Procedure to calculate working time standard for shorter or reduced working hours

There is a procedure to calculate working time standard for shorter or reduced working hours. For example, for an employee holding a second job.

$H_w=\frac{T}{5days}\bullet h$,

H _W - Number of working hours within a shorter or reduced working day;

T - Duration of working time in a week;

5 days - five day work week;

h - Number of working days in the period.

In this case, the amount of work time can be calculatedas follows. Let us assume that according to the labour contract, an employee got aone-quarter-time basis job, that is to say, 10 hours a week: 40 * 0.25.

If there are 21 working days in a month, the number of working hours should be calculated as follows:

10 hours / 5 days / week. * 21 days= 42 hours.

Procedure to calculate the working time standard when working on a rotation basis

Scientists around the world look for approaches to evaluate new forms of employment Larsen, Rand, Schmid, Bobkov and Lokosov (2019); Bobkov, Kvachev and Novikova (2017); Larsen, Rand, Schmid and Dean (2018). In Russia, when working on a rotation basis, total account of working hours and work on schedule are used. They are regulated by Articles 300, 301 of the Labour Code of the Russian Federation. The only peculiarity is that the work on a rotation basis lasts more than 8 hours. Daily overtime within the work schedule is accumulated and added up to whole working days. They are used to provide employees with additional rotational leave. To find out how many days of rest are allowed with overtime, when working on a rotation basis, the number of accumulated hours should be divided by 8 (Table 02 ), (Zhizherina, 2017).

At the same time, each day is paid in the sum of the daily wage rates distribution.