"Payment: accounting and taxation", 2007, N 3
The use of women's labor in rural areas has certain characteristics. One of them is maintaining wages with a reduced working week.
This article discusses the calculation of additional payments to women for work in rural areas with time-based and piecework wages.
For women working in rural areas, a collective or labor agreement establishes a 36-hour working week, unless a shorter duration is provided for by federal laws. In this case, wages are paid in the same amount as for a full working week (Article 92, 423 of the Labor Code of the Russian Federation, clause 1.3 of the Resolution of the Supreme Court of the RSFSR dated November 1, 1990 N 298/3-1 “On urgent measures to improve the situation women, family, maternal and child health in rural areas").
Paragraph 3 of Resolution No. 522/1 of January 25, 1991 “On the procedure for applying the Resolution of the Supreme Council of the RSFSR of November 1, 1990 No. 298/3-1 “On urgent measures to improve the situation of women, families, maternal and child protection in rural areas” reads : in accordance with clause 1.3 of the Resolution, establish a procedure for maintaining wages during a reduced working week.
When women are paid on a time basis, wages are calculated for a 36-hour working week, as well as additional payments for reduced working hours, made in accordance with the tariff rates or official salaries provided for the given job (position) with normal working hours, taking into account the established permanent allowances , additional payments and bonuses that are not one-time in nature.
In the case of piecework wages for women, wages for a 36-hour working week are calculated based on the current piecework rates and the specified additional payments, bonuses with additional payment for reduced working hours, based on the actual hourly average earnings of the last two calendar months. Piece wages can also be calculated at piece rates, calculated according to tariff rates, output (production) standards, revised taking into account reduced working hours.
This standard is established for women working in rural areas (including those who work in agricultural production, industrial workshops and enterprises located in rural areas).
The fact of working in rural areas must be documented (in an employment contract, appointment order, etc.).
Additional payment for work in rural areas
This calculation involves determining the number of hours to be paid on a monthly basis. First, let's determine the number of weeks in a month. To do this, divide the number of hours per month with a 36-hour work week (in accordance with the production calendar) by 36 hours (36-hour work week). We multiply the obtained result by 4 hours. This indicator is defined as the difference between the normal length of the working week and the length of the week established for working women in rural areas (40 - 36). The resulting number of hours is subject to payment to women for work in rural areas.
Further calculation will depend on what form of remuneration is used by the organization.
...With piecework wages
Additional payment can be made in several ways. The first is that average hourly earnings are calculated based on the wages actually accrued to the employee and the time actually worked by him for the two previous calendar months. In this case, a 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).
To calculate average earnings, all payments provided for in the remuneration system applied in the organization are taken into account.
Average hourly earnings are multiplied by the number of hours determined in the first point of the calculation.
Example 1. The employee was paid a salary of 10,000 rubles for November and December 2006. During this period, she worked 301.4 hours (including: 150.2 hours in November, 151.2 hours in December). In accordance with the production calendar, the standard time for a 36-hour week is 122.4 hours. Let us determine the additional payment for work in rural areas in January 2007.
We will calculate additional payments for piecework wages. First, let's determine the average hourly cost of an hour for a female worker - 33.17 rubles. (RUB 10,000 / 301.4 hours). Secondly, the number of hours of additional payment for work in rural areas is 13.6 hours (122.4 hours / 36 hours x 4 hours).
Therefore, for January the additional payment will be 451.11 rubles. (RUB 33.17 x 13.6 hours).
The second option - the piece rate is calculated according to tariff rates, taking into account reduced working hours. According to the author of the article, the tariff rate for calculating the piece rate must be increased by a factor equal to 1.1 (40 hours / 36 hours).
Please note: the selected option for additional payment for piecework wages must be reflected in the local document of the enterprise (order, regulation on wages, etc.).
...When paying by the hour
The calculation is made by multiplying the tariff rate, taking into account constant allowances, surcharges and bonuses (established by the regulations in force at the enterprise) by the calculated number of hours.
Example 2. The employee worked 145.4 hours in January 2007, of which:
- in accordance with the production calendar - 122.4 hours;
- overtime work - 7 hours;
- on weekends - 16 hours.
The salary in accordance with the approved staffing schedule is 3,000 rubles. Payment for work on a day off is provided at double the rate.
To determine the additional payment for work in rural areas, it is necessary to carry out preliminary calculations:
- determine the tariff rate in January - 24.50 rubles. (RUB 3,000 / 122.4 hours);
- establish the number of hours of additional payment for work in rural areas - 13.6 hours (122.4 hours / 36 hours x 4 hours).
Consequently, the additional payment for work in rural areas will be 333.2 rubles. (RUB 24.50 x 13.6 hours).
Payment for work on a day off - 392 rubles. (24.5 RUR x 16 hours).
Please note: according to Art. 153 of the Labor Code of the Russian Federation, work on a day off or a non-working holiday is paid at least double the amount.
At the request of an employee who worked on a day off or a public holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.
In accordance with Art. 99 of the Labor Code of the Russian Federation, overtime work is work performed by an employee on the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of cumulative accounting of working time - in excess of the normal number of working hours for the accounting period.
Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of overtime pay may be determined by a collective agreement, local regulations or an employment contract.
Overtime will be paid as follows:
Therefore, overtime pay will be RUB 269.50. (24.5 RUR x (7 + 4) hours).
Please note: at the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime (Article 152 of the Labor Code of the Russian Federation).
For information: women working in rural areas are entitled to one additional day off per month without pay, which is provided upon her application (clause 1.2 of the Resolution).
Administrative liability for violation of labor laws
If the employer does not comply with the established standards, you can contact the labor inspectorate or court. The guilty official may be fined from 500 to 5,000 rubles, and the organization - from 30,000 to 50,000 rubles. (clause 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Violation of labor and labor protection legislation by a person previously subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years (Clause 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Accounting
Expenses for ordinary activities are expenses associated with the manufacture of products. Such expenses are also considered expenses the implementation of which is associated with the performance of work, provision of services (clauses 5, 7, 9 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).
To summarize information on settlements with employees of an organization for wages (for all types of remuneration, bonuses, benefits and other payments) by the Chart of Accounts for accounting financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n , account 70 “Settlements with personnel for wages” is intended.
The additional payment to a woman for work in rural areas is reflected in the accounting records as the debit of accounts 20 “Main production”, 25 “General production expenses”, 26 “General operating expenses”, 44 “Sales expenses” in correspondence with the credit of account 70.
For the amount of the surcharge, the organization accrues unified social tax (clause 1 of article 236 of the Tax Code of the Russian Federation), insurance contributions for compulsory pension insurance (clause 2 of article 10 of the Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation”) , insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of March 2, 2000 N 184 ).
An employee’s income in the form of wages, taking into account additional payments, is included in the tax base for personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation).
The organization (tax agent) from which the taxpayer received income is obliged to calculate, withhold and pay the amount of personal income tax to the budget (clause 1 of Article 226 of the Tax Code of the Russian Federation). Personal income tax is calculated from wages at a tax rate of 13% (Article 224 of the Tax Code of the Russian Federation).
The organization deducts the accrued amount of personal income tax directly from the taxpayer’s income at the expense of any funds paid by the organization to the taxpayer upon their actual payment (clause 4 of Article 226 of the Tax Code of the Russian Federation). The withheld amount of personal income tax is reflected in accounting in accordance with the Instructions for using the Chart of Accounts by debiting account 70 in correspondence with the credit of account 68 “Calculations for taxes and fees”.
Let's look at how the amount of additional payment is reflected in the accounting accounts using an example.
Example 3. To compile correspondence accounts, we will use the data from example 1.
| Contents of the operation | Debit | Credit | Sum, rub. |
| Additional payment for women for work in rural areas terrain | 20, 25, 26, 44 | 70 | 451,11 |
| UST accrued for the amount of vacation (RUB 451.11 x 26%) | 44 | 69/1-1, 69/2-1, 69/3-1, 69/3-2 | 117,28 |
| The amount of UST in the part payable in federal budget, reduced by the amount insurance contributions for compulsory pension insurance (RUB 451.11 x 14%) | 69-2-1 | 69/2-2, 69/2-3 | 63,15 |
| Compulsory social security contribution has been assessed accident insurance for production and occupational diseases (RUB 451.11 x 0.2%)<*> | 44 | 69/1-2 | 0,90 |
| Personal income tax withheld from additional payment for work in rural areas terrain (RUB 451.11 x 13%)<**> | 70 | 68 | 59 |
| Payment made to employee ((451.11 - 59) rub.) | 70 | 50 | 392,11 |
<1>Article 1 of the Federal Law of December 19, 2006 N 235-FZ "On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2007" establishes that in 2007 insurance premiums for compulsory social insurance against accidents at work and occupational diseases are paid by the insurer in the manner and at the rates established by Federal Law N 179-FZ.
<**>When calculating personal income tax, standard tax deductions made in accordance with Art. 218 Tax Code of the Russian Federation.
The example uses the following second-order subaccounts for balance sheet account 69:
69/1-1 "Unified Social Tax in the part credited to the Social Insurance Fund of the Russian Federation (FSS RF)";
69/1-2 "Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases";
69/2-1 “Unified Social Tax in the part credited to the federal budget”;
69/2-2 "Insurance contributions for compulsory pension insurance to finance the insurance part of the labor pension";
69/2-3 "Insurance contributions for compulsory pension insurance to finance the funded part of the labor pension";
69/3-1 "Unified Social Tax in the part credited to the Federal Compulsory Health Insurance Fund (FFOMS)";
69/3-2 "Unified Social Tax in the part credited to the territorial compulsory health insurance fund (TFIF)."
Tax accounting
In accordance with paragraph 25 of Art. 255 of the Tax Code of the Russian Federation, labor costs include expenses incurred in favor of the employee and provided for by the labor and (or) collective agreement.
Thus, expenses associated with additional payments to women for working in rural areas are classified as labor costs and are taken into account when determining the tax base for income tax.
I.E.Ivanova
Journal expert
"Payment:
accounting
and taxation"
Based on the interests of workers, trying to ease their working conditions, the legislator decided that the working day of women in rural areas would be shortened.
This norm applies not only to women employed in agricultural organizations. Health workers, teachers, organizational staff, and other positions - women's working time in rural areas per week is 36 hours, not 40. In addition, the worker can count on additional benefits.
Women's working hours in rural areas
The working day of women in rural areas should be reduced from the “extra” 4 hours to 36 hours per week.
In practice, it looks like this: The employment contract with a woman working in the village specifies:
- condition and basis for establishing reduced working hours and
- salary provided for in the staffing schedule of an employer located in a rural area.
In fact, the worker will be paid a full salary for work in the village, despite the reduced working hours.
In the work time sheet, the employer should note the actual duration of the woman’s work in the village - 7.2 hours.
The working day for women in rural areas (according to the piecework wage scheme) is paid at piecework rates, with additional payment for reduced working hours.
A shortened working week in rural areas does not deprive a woman of guarantees, compensation, benefits established by the employer (for example, it does not reduce the amount of bonuses), and does not reduce the scope of other labor rights (for example, the right to vacation). If initially (upon hiring) shortened working hours were not provided, and the woman actually performs duties for 40 hours, these hours are registered as overtime (overtime). Overtime is paid at an increased rate as provided for by the Labor Code of the Russian Federation.
To account for the hours of “overtime” of an employee who worked overtime in a rural organization, two lines must be allocated in the timesheet: one for the time worked within the norm (7.2), the second for overtime hours. The first one is filled out in the general order. The code “C” or “04” is entered in the top line of the second position, and the duration of working hours is indicated in the bottom line. Based on this data, overtime hours are paid.
You should also remember an important rule: a 36-hour shortened working week is a benefit that applies not only to women living and working in the village, but also to women who live outside the rural area and come to the village to work.
The employer should also be aware that if for any position the working week is set to a shorter duration than 36 hours, then the shorter duration should be used in practice. For example, dentists have a reduced working time of 33 hours per week. This means that it is precisely this duration, and not 36 hours, that the employer must set for a woman filling the position of a dentist in a rural dental treatment and preventive institution.
Women's working day in rural areas - shift work schedule
When a woman is employed in an enterprise where it is not possible to observe a shortened day (based on the production process), another rule applies. The manager has the right (guided by internal labor regulations) to introduce a regime of summarized accounting of hours/days worked. That is, a working day for women in rural areas exceeding the reduced number of working hours for a certain period will be recognized as overtime (paid at an increased rate). The calculation can be made either quarterly or monthly, depending on the duration of the accounting period established by the employer.
Guarantees for women working in rural areas
Women in rural areas, in addition to reduced working hours, are guaranteed to receive an additional day off once a month (upon request), but it is not paid.
To summarize: a shorter working day for women in rural areas should be stipulated in the employment contract when hiring an employee.
If such conditions are not provided, the employer and the employee may sign an additional agreement where this provision will be reflected. The employee herself can take the initiative by writing a statement. Or a manager, so as not to violate the Labor Code of the Russian Federation and the current Resolution of the Supreme Court of the RSFSR dated November 1, 1990 No. 298/3-1 “On urgent measures to improve the situation of women, the family, the protection of motherhood and childhood in rural areas”,
If an employer denies a rural woman the required guarantees, the employee has the right to complain to higher organizations or labor protection authorities.
Rural employers (farmers, managers of agricultural plants, factories, land collectives, poultry farms, fur-bearing animal farms, etc.), when drawing up work schedules for their subordinates, must take into account the peculiarities of the rural rhythm of life. The article reveals the topic of working hours for women in Russian villages and villages from the point of view of legislation.
Working hours in rural areas for women
Living outside the city imposes certain responsibilities for housekeeping. Taking this into account, an official decision was made by law to reduce the week of employment from 40 to 36 hours for employees living in rural areas. Next, we will consider what legal acts regulate this reduction in working hours.
Working hours for women in rural areas according to the Labor Code of the Russian Federation
The length of working time for all segments of the population is regulated by Article No. 91 of the Labor Code of the Russian Federation, according to which the period of employment of a person should not exceed 40 hours per week. makes it possible to reduce the duration of the period of employment for certain categories of citizens. These include, in particular, doctors, teachers, miners and people of other professions. Based on this law, as well as on Resolution of the Supreme Council of the Russian Federation No. 288 (parts 1-3) of November 1, 1990, in order to improve the situation of Russian women living in areas remote from the city, a shortened working week of 36 hours was established. Thus, for employees working in rural regions of the country, working hours should not exceed 36 hours in seven days. In addition, this provision must be written down in the “Working time” column of the employment agreement between the subordinate and her employer.
Working hours for women in rural areas - how to calculate?
Working hours for women working in villages are calculated quite simply: 36 hours must be divided into 5 working days (taking into account the required days off - Saturdays and Sundays). Therefore, a rural worker’s shift should not last more than 7 hours and 20 minutes.
However, the employer has the right to establish its own schedule for the employee’s involvement at the place of work. For example, a farmer may establish a work schedule with a six-day week and one day off (Sunday). Then the shift will be: 36/6 = 6 hours a day. The main thing is that the employer does not violate the legal rights of the employee and does not exceed the 36 hours of work assigned to her in 7 days.
Regulation on working hours for women in rural areas
The main legislative acts regulating the 36-hour period of employment of women in rural areas are:
- Labor Code of the Russian Federation - Article No. 92 of the Labor Code of the Russian Federation;
- Russia on the admissibility of applying the decisions of the Supreme Council and legislative acts of the USSR in our days;
- Resolution of the Supreme Court of the RSFSR dated November 1, 1990.
It is these procedural provisions of Russian law that should guide all employers who hire female representatives in their enterprises.
Shortened working hours for rural women
According to the law, all employees whose place of work is located in villages, towns, villages, hamlets or regional centers have the right to a 36-hour work schedule. It does not matter what position the woman holds or what duties she performs. In addition, she does not have to live permanently in a rural area and be registered there; it is enough to simply have a job in the village. For example, veterinarian Samoilova has a permanent residence permit in the city, but every day she goes to work on a farm located outside the city. Therefore, by law she has the right to a 36-hour work week.
Each employer who has his own enterprise in the village must comply with the provision on a shortened week for his workers, and also pay for their work as for a full 40-hour period. If an employer ignores the law and uses women's labor in excess of the established norm, he may be subject to administrative liability.
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It’s not easy for a woman in rural areas: she needs to go to work, feed the animals, stock up on food, and no one has exempted her from household duties. Given the high employment of women in the village, the law officially provides for shortened working hours for them.
This article will talk in detail about the working hours provided for women working in rural areas, as well as the procedure for establishing it.
Legal working hours for women in rural areas
The normative act determining the length of work time in rural areas for women is Resolution of the Supreme Court of the Socialist Republic of 1990 No. 298/3-1. It was adopted in order to increase the birth rate in rural areas. Despite the historical prescription of the adoption, it still has legal force. According to the provision, the norms of the RSFSR are valid until new ones are adopted that provide an answer to a specific subject of regulation.
The resolution is intended to protect childhood and motherhood in villages. It contains the relevant rules and regulations. For example, it prohibits the involvement of girls of childbearing age in production involving harmful and toxic chemicals.
The regulatory act also contains labor benefits for them. The decree applies only to women; it does not apply to male workers. We take into account a woman holding a working position in an organization located geographically in a rural area. Under this condition, it does not matter much where the employee lives.
For example, she lives within the city and commutes to work in the countryside. At the same time, the employer is also obliged to establish reduced working hours.
There is always plenty of work for everyone in the village. Female workers are entitled to a shortened working day, regardless of what job function she performs.
Length of working hours per week
Working hours for representatives of the fair sex working in the villages have been reduced to 36 hours. This is the weekly norm for them. Wages are calculated as for normal working hours.
A shortened work day must be properly specified in the contract in the “Working hours” column. It is installed automatically at work; no statements about this need to be written to the manager.
A reduction in working hours is typical for all female professions, for example, for female teachers working in rural areas, the duration of work per week is also 36 hours, while the wages are the same as for a 40-hour week.
The length of work of teachers depends on the internal regulations, as well as the monthly volume of workload distributed by the pedagogical council.
The procedure for reducing working hours for women in rural areas
A shortened day can only be assigned when working full time. For part-time, part-time employment, no reduction is made.
36 hours are evenly distributed taking into account the schedule and the number of working days per week. For example, with a five-day workday, the duration of the workday will be 7.2 hours.
In addition, employees can take an additional day off once a month, for which no payment is made.
The reduced working hours for women in rural areas must be observed by the employer. Failure to comply with the provisions of the law may result in administrative liability.
Recording women's working hours in rural areas
Recording of work time is carried out according to the time sheet by total counting of hours worked. If the work week is 38 hours, then 2 hours will be considered overtime and are subject to additional payment.
The timesheet is maintained monthly. Compiled by a designated responsible person. When compiling a timesheet, it is important to pay attention to the time norm for each month. A production calendar will help for these purposes.
Standard working hours for women working in rural areas
Thus, a 36-hour work week is established for this category of workers. This benefit, granted by law, facilitates the multifaceted life of representatives of the fair sex, on whose shoulders important matters lie.
Shortened working hours have been established since 1990; no attempts to eliminate the privilege have been made by the legislator and are currently not planned to be made. That is why, given the stable conservative opinion of the law on this matter, rural employers are obliged to respect the labor rights of this category of citizens.
The organization employs a woman who lives in a rural area and receives additional pay for working in rural areas. Her time sheet showed her 7.2 hours a day, when other employees with the same schedule worked 8 hours. She received additional payment for 0.8 hours for work in rural areas. Moreover, the duration of her working week did not exceed 36 hours. Now this employee has been transferred to 0.5 rates. The report card now shows her 3.6 hours (7.2 hours/2) and an additional payment is made for work in rural areas of 0.4 hours.1. M.b. she must be clocked for 4 hours and not make additional payments for work in rural areas, because does it work at 0.5 rate?
Women working in rural areas have the right to work no more than 36 hours a week. At the same time, they must be paid in full. When working part-time, the employee's weekly work hours should be calculated by dividing the maximum permitted weekly work hours established for this category of employee by the established rate. So, if an employee in a rural area is entitled to a reduction in working hours to 36 hours a week, and she works at 0.5 rate, then the duration of her work will be 18 hours a week (36 hours? 0.5), 3.6 hours a day .
The rationale for this position is given below in the materials of the Glavbukh System
Should an organization establish shorter working hours for women working in rural areas?
Yes, I should.
Women working in rural areas have the right to work no more than 36 hours a week. At the same time, they must be paid their salaries in full.* This conclusion follows from paragraph 1.3 of Resolution of the Supreme Council of the RSFSR dated November 1, 1990 No. 298/3-1 and the Labor Code of the Russian Federation.
If reduced working hours are not established, the work they perform in excess of the established working hours is subject to payment as overtime (clause 13 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 No. 1).
In addition, for violation of labor legislation, including the work and rest regime of employees, the employer and its officials may be brought to administrative responsibility ().
Is it necessary to reduce working hours for an employee working in harmful and dangerous working conditions if he is hired on a part-time basis (for example, at 0.25 times the rate)
When working on a part-time basis, the employee's working hours are always less than the number of working hours established for working in the same position full-time. Therefore, an employee who works part-time in hazardous working conditions does not, in fact, need to reduce his or her working hours. However, the duration of his work per week should be calculated by dividing the maximum permitted duration of work per week established for this category of employees by the established rate. For example, if a position requires a reduction in working hours to 36 hours per week, and an employee is hired at 0.25 times the rate, then the duration of his work will be 9 hours per week (36 hours? 0.25).*
Such conclusions follow from the totality of the provisions of the articles,
