How to pay for work on a day off. Work on weekends and holidays: how to apply and pay

Despite the fact that the labor legislation of the Russian Federation prohibits employees from working on weekends and holidays, nowadays it is not uncommon to be hired to work on such days. As a general rule, this is done strictly in exceptional cases and with the consent of the employees. However, a particularly interesting issue in this case is the payment for such work.

The concept of "weekends and public holidays"

In order to fully analyze the process of attracting workers to work on weekends and holidays, it is necessary to study these concepts, since in practice employers often do not always define them correctly.

The Constitution of the Russian Federation enshrines the right to rest. A person working under an employment contract is guaranteed the length of working hours established by federal law, weekends and holidays, and paid annual leave.

In accordance with Art. 111 of the Labor Code of the Russian Federation, all employees are provided with days off (weekly uninterrupted rest). With a five-day work week, employees are given two days off per week, and with a six-day work week - one day off. At the same time, the general day off is Sunday. The second day off in a five-day work week is established by a collective agreement or internal labor regulations. Both days off are usually provided in a row. For employers whose work suspension on weekends is impossible due to production, technical and organizational conditions, days off are provided on different days of the week in turn to each group of employees in accordance with the internal labor regulations.

According to Art. 112 of the Labor Code of the Russian Federation, non-working holidays in the Russian Federation are:

If a day off coincides with a non-working holiday, the day off is transferred to the next working day after the holiday, with the exception of weekends coinciding with non-working holidays during the New Year holidays and Christmas. In this case, the Government of the Russian Federation transfers two days off from the number of days off that coincide with non-working holidays to other days in the next calendar year. In this case, the regulatory legal act of the Government of the Russian Federation on the transfer of days off to other days in the next calendar year is subject to official publication no later than a month before the start of the corresponding calendar year. The adoption of regulatory legal acts of the Government of the Russian Federation on the transfer of days off to other days during the calendar year is permitted subject to the official publication of these acts no later than two months before the calendar date of the established day off.

It is important to note that employees, with the exception of those who receive a salary (official salary), are paid additional remuneration for non-working holidays on which they were not involved in work. The amount and procedure for payment of the specified remuneration are determined by the collective agreement, agreements, local regulations adopted taking into account the opinion of the elected body of the primary trade union organization, and an employment contract. Amounts of expenses for the payment of additional remuneration for non-working holidays are included in the full amount of labor costs.

Also, the presence of non-working holidays in a calendar month is not a basis for reducing wages for employees receiving a salary (official salary).

In addition, at the request of religious organizations, the relevant government bodies in the Russian Federation have the right to declare religious holidays as non-working (holiday) days in the relevant territories.

Thus, weekends are days off from work, which are provided to the employee for weekly continuous rest, and non-working holidays are days off from work, established by law for all employees, regardless of the organizational and legal form of the employing organization.

It is also important to note that professional holidays and memorial days are not non-working holidays and do not refer to types of rest time during which the employee is exempt from performing work duties and which he can use at his own discretion. Professional holidays and memorable dates are established by regulations of the Government of the Russian Federation or the federal executive body authorized by it, or another federal government body.

Legal basis for hiring people to work on weekends and holidays

The labor legislation of the Russian Federation establishes the duration of weekly uninterrupted rest at least 42 hours. The duration of rest is calculated from the end of work on the eve of the day off until the start of work (shift) on the next working day after the day off. It should be noted that when recording working hours in aggregate, the duration of weekly continuous rest in certain weeks can be reduced, but for the accounting period it must be at least 42 hours. Moreover, such a possibility is established in regulatory legal acts.

In addition, the labor legislation of the Russian Federation provides for the duration of weekly continuous rest in relation to workers in specific industries: for example, in relation to ship crew members - ship officers (with the exception of a doctor) and the ship's crew (floaters), etc.

The day off may not coincide with the general day off (Sunday) and may be provided on other days of the week. This possibility is provided if a single day of rest for all employees of the enterprise may disrupt the production process or the organization of work. In this case, the internal labor regulations establish the order of provision of weekly rest for different groups of workers on different days of the week.

An employee’s work and rest schedule may include work on non-working holidays (shift work). In this case, the employee’s day off, which coincides with a non-working holiday, is not transferred. It is important to note that shift work usually involves working on traditional weekends (Saturday and Sunday). If work on such days is provided for by the shift schedule, then it is not subject to increased pay. In addition, during shift work, days off are provided exactly according to the shift schedule. Therefore, each employer should include this provision when drawing up internal labor regulations.

In accordance with Art. 113 of the Labor Code of the Russian Federation, the involvement of employees in work on weekends and non-working holidays is carried out with their written consent if it is necessary to perform unforeseen work, on the urgent implementation of which the normal work of the organization as a whole or its individual structural divisions or an individual entrepreneur depends in the future.

Involving employees to work on weekends and non-working holidays without their consent is permitted in the following cases:

1. to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2. to prevent accidents, destruction or damage to the employer’s property, state or municipal property;

3. to perform work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, threatening the life or normal living conditions of the entire population or part of it.

It is important to note that the involvement of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of ) works, in accordance with the lists of works, professions, positions of these workers, approved 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, are allowed in the manner established by the collective agreement, local regulations, or employment contracts.

In other cases, involvement in work on weekends and non-working holidays is permitted with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.

On non-working holidays, it is allowed to carry out work, the suspension of which is impossible due to production and technical conditions (continuously operating organizations), work caused by the need to serve the population, as well as urgent repair and loading and unloading work.

At the same time, hiring disabled people and women with children under three years of age to work on weekends and non-working holidays is allowed only if this is not prohibited for them due to health reasons in accordance with a medical certificate issued in the manner established by federal laws and regulations. other regulatory legal acts of the Russian Federation. At the same time, disabled people and women with children under three years of age must be informed, against signature, of their right to refuse to work on a day off or a non-working holiday.

Also, employees are recruited to work on weekends and non-working holidays by written order of the employer.

An exception to the provisions prohibiting work on weekends and holidays are FIFA employees, FIFA subsidiaries, FIFA counterparties, confederations, national football associations, the Russian Football Union, the Russia 2018 Organizing Committee, its subsidiaries, whose work activities are related to the implementation of events on the preparation and holding of sports competitions in the Russian Federation - the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup.

It is important for every employer to remember that weekends for a particular organization, depending on its needs and the specifics of production, are established in the Internal Labor Regulations, which indicate which specific days are weekends and holidays. At the same time, it should be noted that if the organization provides for different working hours, then for each category of employees the conditions for days off are determined separately. It is also important not to forget that employees must be familiarized with the Internal Labor Regulations against signature before signing an employment contract.

If the employee’s rest time regime differs from the general rules in force for the employer, then rest time may be provided as a mandatory condition for inclusion in the employment contract.

Involvement in work on weekends and holidays occurs on the basis of the relevant order of the employer, which must contain the following provisions:

— a holiday or day off on which employees of the organization must work;

- the department that performs the work;

- last names, first names, patronymics of employees who must work on a holiday (day off), as well as their positions and the amount of additional payment.

It should be noted that if the method of compensation is not determined in advance, then after completion of the work an order (instruction) is issued either to pay at least double the amount or to provide another day of rest. If an employee who has agreed to work on a day off or a non-working holiday refuses to familiarize himself with the order, then this fact is recorded in the act. Also, if the necessary procedures for recruitment to work were followed in relation to the employee, but he did not start work, the employee may be subject to disciplinary action.

Features of remuneration on weekends and holidays

Having defined the concepts of “weekends and holidays” and the procedure for attracting workers to work on these days, we can move on to the legal regulation of payment for such work. 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:

- piece workers - no less than double piece rates;

- employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

- employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out on within the limits of the monthly working time standard, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard.

Specific amounts of payment for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.

At the same time, at the request of an employee who worked on a day off or a non-working 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.

Remuneration for work on weekends and non-working holidays of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with lists of jobs, professions, positions of these workers, approved 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, can be determined on the basis of a collective agreement, a local regulatory act, or an employment contract.

It is important to note that the above standards of payments for work on weekends and non-working holidays are the minimum that can be established for employees of an organization. The employer can assign an amount greater than the established standard, indicating this, respectively, in the employment or collective agreement.

Employees receiving an official salary are not provided with payment for non-working holidays. They are paid a full salary for the standard working hours established for this category of workers. Thus, these employees retain their full salary regardless of the number of non-working holidays in the month.

When paying employees on a time-based basis, additional remuneration is paid for non-working holidays, and its calculation depends entirely on how the employee’s wages are calculated:

1) from the hourly rate

If an hourly wage rate is established for an employee of an organization, then the amount of additional payment should be calculated using the formula:

Additional payment amount = (Hourly rate) x (Number of hours worked on a weekend/holiday) x 2

2) from the daily rate

If an employee of your organization has a daily wage rate, then the amount of additional payment is calculated as follows:

Additional payment amount = (Daily rate) x (Number of hours worked on a weekend/holiday) x 2

3) with piecework wages

The surcharge is calculated as follows:

Amount of additional payment = (Quantity of products produced on a holiday) x (Price per unit of product) x 2

The time worked by each employee of the organization (enterprise) is recorded using standardized forms N T-12 or N T-13. In addition, wages on a weekend (holiday) day:

— subject to personal income tax and insurance contributions (clause 6, clause 1, article 208 of the Tax Code of the Russian Federation);

— taken into account in labor costs in accounting and tax accounting (clause 3 of Article 255 of the Tax Code of the Russian Federation).

Features of providing additional days off

The labor legislation of the Russian Federation provides for the possibility of providing additional days off, but they are provided only to limited categories of workers, namely:

1. One of the parents with a disabled child (guardian, trustee, other person raising a disabled child without a mother).

This category of workers, upon written application, is provided with four additional paid days off per month, which can be used by one of these persons or divided among themselves at their discretion (Article 262 of the Labor Code of the Russian Federation). Payment for each additional day off is made in the amount of average earnings and in the manner established by federal laws. The procedure for providing these additional paid days off is established by the Government of the Russian Federation.

The working parent is required to provide the employer with a certificate from the other parent’s place of work stating that at the time of application, additional paid days off in this calendar month have not been used or have been partially used.

When documenting the lack of care for a disabled child by another parent (in the event of his death, deprivation of parental rights, restrictions on parental rights, recognition as missing, incompetent (partially capable), inability for health reasons to personally raise and support the child, serving a sentence in institutions executing punishment in the form of imprisonment, evasion from raising children or from protecting their rights and interests, and in other cases of lack of care), a working parent is provided with four additional paid days off without presenting a certificate from the other parent’s place of work.

If one of the child’s parents is in an employment relationship with the employer, and the other is not in such a relationship or independently provides himself with work (individual entrepreneur, private notary, lawyer, head or member of a peasant farm, tribal, family community of indigenous peoples of the North engaged in traditional economic sectors, etc.), four additional paid days off per month for caring for disabled children are provided to a parent who is in an employment relationship with the employer upon presentation of a document confirming that the other parent is not in an employment relationship or is a person who provides himself with work.

Additional days off are not provided to a working parent during his next annual paid leave, unpaid leave, or parental leave until the child reaches the age of one and a half years. At the same time, the other working parent retains the right to an additional paid day off.

If one of the working parents partially uses additional paid days off in a calendar month, the other working parent in the same calendar month is provided with the remaining additional paid days off for care.

It is important to note that additional days off in this case are provided both at the employee’s main place of work and when working part-time (Part 2 of Article 287 of the Labor Code of the Russian Federation).

2. Women working in rural areas.

In accordance with Art. 262 of the Labor Code of the Russian Federation, this category of workers may be granted, upon their written application, one additional day off per month without pay. The procedure for submission is the same as discussed above.

In this case, an additional day off is also provided both at the employee’s main place of work and when working part-time.

3. One of the parents (guardian, trustee, foster parent and other person raising a child without a mother) working in area Far North or equivalent area and having a child under the age of 16 years.

Such employees, upon their written application, are granted one additional day off per month without pay. The procedure for provision is similar (Article 319 of the Labor Code of the Russian Federation). This category of workers is provided with additional days off only at their main place of work.

It must be taken into account that it is not a disciplinary offense for an employee to use additional days off if the employer, in violation of the statutory obligation, refused to provide such days.

Additional days off are provided by order.

Thus, having studied the legal basis for hiring people to work on weekends and holidays in accordance with the labor legislation of the Russian Federation, it should be concluded that this process has a number of features. Each employer must carefully approach the issue of regulating this process, observing all procedural norms.

New edition of Art. 153 Labor Code of the Russian Federation

Work on a weekend or a non-working holiday is paid at least double the amount:

for piece workers - no less than double piece rates;

employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

for employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within monthly standard working time, and in an amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly standard working time.

Increased payment is made to all employees for hours actually worked on a weekend or non-working holiday. If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate.

At the request of an employee who worked on a day off or a non-working 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.

Commentary on Article 153 of the Labor Code of the Russian Federation

Performing work on weekends and non-working holidays in accordance with current legislation also applies to work in conditions deviating from normal ones. As a general rule, working on weekends and non-working holidays is also prohibited.

Involvement of employees to work on weekends and non-working holidays is carried out with their written consent if it is necessary to perform unforeseen work, on the urgent implementation of which the normal work of the organization as a whole or its individual structural divisions or an individual entrepreneur depends in the future.

Involving employees to work on weekends and non-working holidays without their consent is permitted in the following cases:

1) to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;

2) to prevent accidents, destruction or damage to the employer’s property, state or municipal property;

3) to perform work the need for which is due to the introduction of a state of emergency or martial law, as well as urgent work in emergency circumstances, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, threatening the life or normal living conditions of the entire population or part of it.

Involvement of disabled people and women with children under three years of age to work on weekends and non-working holidays is permitted only if this is not prohibited for them due to health reasons in accordance with a medical report issued in the manner established by federal laws and other regulations legal acts of the Russian Federation. At the same time, disabled people and women with children under three years of age must be informed, against signature, of their right to refuse to work on a day off or a non-working holiday.

Employees are recruited to work on weekends and non-working holidays by written order of the employer.

In accordance with Article 153 of the Labor Code of the Russian Federation, work on a weekend or holiday is paid at least double the amount. Employees whose work is paid according to a time system, work on a day off or a non-working holiday are paid at double hourly or daily rates. Piece workers must be paid for products produced on a weekend or holiday at no less than double piece rates. For employees receiving a monthly salary, work on a day off or a non-working holiday is paid in the amount of no less than the daily or hourly rate in excess of the salary, and if the work was performed in excess of the monthly norm - at least double the hourly or daily rate in addition to the salary.

Collective and labor agreements may provide for higher wages on holidays. If the work falls partly on a holiday, then you are paid at an increased (double) rate only for those hours that were included in the holiday (from 0 to 24 hours). At the request of the employee, increased pay for work on holidays can be compensated by providing another day of rest, but with payment at a single rate. In this case, the day off is not subject to payment.

Remuneration for work on weekends and non-working holidays of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, professional athletes in accordance with the lists of jobs, professions, positions of these workers, approved 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, can be determined on the basis of a collective agreement, a local regulatory act, or an employment contract.

Another comment on Art. 153 Labor Code of the Russian Federation

1. For the procedure for being hired to work on weekends and non-working holidays, see Art. 113 of the Labor Code of the Russian Federation and commentary to it.

2. Article 153 of the Labor Code of the Russian Federation establishes two types of compensation for work on weekends and non-working holidays: increased pay and the provision of another day of rest.

The right to choose the type of compensation belongs to the employee. Since involvement in work on weekends and non-working holidays is possible only with the written consent of the employee, it is advisable to also determine the type of compensation. In the absence of a written application from the employee to provide him with another day of rest as compensation for work on weekends or non-working holidays, payment in an increased amount is made.

3. If an employee chooses increased payment, it will be paid at least twice as much. The procedure for determining the amount of payment depends on the remuneration system:

With the piecework payment system, piecework prices are applied, increased at least twice;

With a time-based payment system using hourly or daily tariff rates, the corresponding rates increase at least twice;

With a time-based wage system using monthly salaries, if work on a weekend or non-working holiday was carried out within the limits of the monthly working time standard, an additional payment is established to the official salary in the amount of no less than the hourly or daily tariff rate;

With a time-based wage system using monthly salaries, if work on a weekend or non-working holiday was carried out in excess of the monthly working time standard, an additional payment is established to the official salary in the amount of at least double the hourly or daily tariff rate.

The specific amount of payment for work on weekends or non-working holidays is established in accordance with Part 2 of Art. 153 of the Labor Code of the Russian Federation in a collective agreement, local regulatory act or in an employment contract. If this amount is not established by contract, payment should be made in accordance with Art. 153 of the Labor Code of the Russian Federation in double size.

In any case, hours actually worked on a weekend or non-working holiday are subject to increased pay.

4. When an employee chooses compensation in the form of another day of rest, the time of use of this day must be agreed upon with the employer. Using another day of rest without agreement with the employer should be considered a violation of labor discipline by the employee.

Since working on a weekend or non-working holiday deprives the employee of the opportunity to use these days for rest, for each day of such work, regardless of the number of hours actually worked, an entire additional day of rest should be provided. An additional day of rest is not subject to payment.

5. Special rules for remuneration on weekends and non-working holidays are established for creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance ( exhibiting) works of professional athletes. On the one hand, the nature of the activities of such workers and such organizations requires them to work on weekends and holidays, on the other hand, these workers are equally subject to the guarantee standards of labor legislation as others. Based on this, Part 4 of Art. 153 of the Labor Code of the Russian Federation provides that the increase in wages for these persons on weekends and non-working holidays is established by an employment contract, collective agreement or local regulations of the organization, but is not limited to the minimum amount.

It happens that an employee has to enter the workplace on a calendar or holiday day off. How to pay for such work, in what amount according to the labor code weekends and holidays are paid, the calculation procedure in 2017 is discussed below. Examples are given of calculating payment for salaried employees, piecework, hourly wages, shift work schedules and summarized recording of working hours.

As a general rule, payment for work on a non-working day is made at an increased rate. At the same time, the employee has a choice - to take a day off for a holiday or day off worked or to receive an increased salary.

Let's consider the procedure for calculating payment for different payment systems and work schedules.

The procedure for calculating payment for holidays and weekends with a salary in 2017

The first case is when the employee is paid a salary for a full month worked. How will he be paid for work on non-working days?

The monthly salary is calculated for a fully worked calendar month. If there is overtime in the form of weekends worked, then they must be paid in addition to the salary. Moreover, the amount of the additional payment depends on whether the employee took time off or not. If a day off is taken, the employee writes a statement about this before the end of the month, which records the work on the day off.

According to Rostrud, the procedure for calculating additional payment for work on holidays and weekends is similar to the procedure for calculating additional payment for overtime work. Current links to articles are provided above.

When calculating payment, you also need to take into account whether working on a weekend falls within the standard working hours for the month or not.

work on a holiday included in the monthly norm: additional payment is calculated as Salary multiplied by the number of hours worked on weekends and divided by the average number of days per month according to the production calendar;
work on a holiday not included in the monthly norm: when providing time off, the additional payment is calculated in the same way as in the case above; if time off is not taken, then the additional payment is calculated in double amount, that is, the payment calculated using the formula above is multiplied by 2.

An example of calculating payment for a salaried employee

In almost every organization, situations arise when an employee needs to work on a day when everyone else is resting. Such work is subject to special payment. Let's talk about the nuances associated with performing job duties on non-working days and holidays, with a “salary” wage system.

General rules prohibit companies from having employees work on weekends and non-working holidays. However, there are also exceptional situations when such “involvement” is possible. For example, if it is necessary to perform previously unforeseen work, on which the further normal operation of the organization as a whole or its individual divisions depends. Involvement in such work requires the written consent of the employee. If the employee does not agree to this, he is not required to justify his refusal or give a valid reason. True, in some “particularly exceptional” cases, the employee’s consent to work on a weekend or holiday is not required. For example, if it is necessary to prevent or eliminate the consequences of a production accident. Involvement of employees to work on weekends and non-working holidays is formalized by order of the employer. The form of such an order has not been established. It can be drawn up, for example, in the form of an order to hire someone to work on a day off. It is advisable to indicate in the document the reason and period for going to work, and the list of employees involved.

We pay for working days off

What are the rules for paying employees who come to work on a weekend or holiday? For employees whose salary depends on salary, there are 2 types of payment for such days:

In continuation, the following question arises: how to determine whether the “day off” work was carried out within the monthly norm of working hours or not? Article 91 of the Labor Code states that normal working hours cannot exceed 40 hours per week. It also states that “the procedure for calculating the norm of working time for certain calendar periods (month, quarter, year) depending on the established duration of working time per week is determined by the federal executive body.” This procedure was approved by the Ministry of Health and Social Development of Russia. According to it, the standard working time for a particular month should be calculated as follows: the length of the working week (for example, 40 hours) is divided by 5 and multiplied by the number of working days according to the calendar of the five-day working week of this month. Next, those hours by which working hours are reduced on the eve of non-working holidays are subtracted from the resulting number of hours.
If an employee whose official salary is established worked part-time on a weekend or holiday, he is paid for the hours actually worked. To do this, determine part of the salary per hour of work and multiply it by the number of hours worked on the day off. Also, to calculate the “hourly rate” (part of the salary per hour of work), the normal working hours established for this category of workers in a particular month are taken.

Example
Due to unforeseen work, a company employee, with his consent, in November 2009 was assigned to work on a day off - November 21. According to the production calendar for 2009, the standard working time in November with a 40-hour work week was 159 hours. The employee fulfilled this standard. On the day off, he worked 5 hours, which was noted accordingly on the time sheet. The monthly salary of an employee is 30,000 rubles.
Let's calculate the employee's remuneration for working on a day off. Since it was carried out in excess of the monthly working hours, the employee is entitled to payment at a double rate. Thus, for 5 hours of work on a day off he will receive:
30,000 rub. : 159 h x 5 h x 2 = 1887 rub..
Accordingly, for November the employee’s salary will be:
30,000 + 1887 = 31,887 rubles.

Please note that specific amounts of payment for work on a day off or a non-working holiday may be established by a collective or labor agreement or other local regulation. This means that the company has every right to decide to pay “day off” work at higher rates, for example, triple the amount.

Time off instead of "double" pay

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, “day off” work is paid in a single amount, and no salary is accrued for the day of rest. The application of this norm in practice raises the question: does the length of time off depend on the number of hours worked on a day off? For example, an employee worked only two hours on Sunday. Does this mean that time off should only be granted for two hours? According to Rostrud specialists, an employee is entitled to a full day of rest, regardless of the number of hours worked on a day off. They justify their conclusion as follows.

Please note: some companies impose a second payment option on employees (including time off). This is wrong, because within the meaning of the above rules, the right to choose the type of payment belongs to the employee. If he has not written an application for another day of rest as compensation, work on a day off must be paid at an increased rate. The employer does not have the right to refuse double pay, replacing it with time off, if the employee has not given his consent to this.

Weekend work and taxes

Remuneration for work on a weekend or holiday is taken into account when taxing profits as part of labor costs. If an organization pays more than double the amount for work on a weekend, then it has the right to take the entire amount into account as expenses that reduce the income tax base. But provided that the employment or collective agreement stipulates payment in such amounts.
As for personal income tax, we note. Payment for work on weekends and non-working holidays is not compensation in the sense of Article 164 of the Labor Code. This means that the amounts paid should be considered as increased wages and not compensation. And if so, then personal income tax must be withheld from such amounts. The financial department thinks so.
On the same basis, increased pay for “weekend” work should also be subject to insurance contributions. Let us remind you that from January 1, 2010, the Unified Social Tax was replaced by insurance premiums. These contributions are not subject to compensation payments related to the performance of work duties. And since, as we just noted, remuneration for work on a weekend or holiday is not of a compensatory nature, then insurance premiums must also be charged on it.

B.A. Chizhov, Deputy Head of the Office Management Department of the Administration of the Federal Service for Labor and Employment, State Councilor of the Russian Federation, Class II

Overtime is work that is performed by an employee at the initiative of the employer outside the established duration of daily work (shift) for the employee, that is, as a rule, immediately after performing the main work during the working day. Involving an employee in overtime work is allowed only in cases listed in Article 99 of the Labor Code.
Increased payment for overtime work or provision of additional rest time to the employee is due to the need to compensate for the increased energy consumption of the human body for work beyond the normal working hours.
Labor legislation prohibits work on weekends and holidays, but Article 113 of the Code contains an extremely limited list of cases when workers can be attracted to work on these days (disasters, accidents, calamities, etc.). Since work on a weekend or holiday, unlike overtime, is performed not after the main work, but after daily rest and is paid at least 2 times the amount, it does not apply to overtime work even in its maximum duration (120 hours per year) is not taken into account.

Expertise of the article:
I.A. Mikhailov,
Legal consulting service GARANT, legal consultant

Work on a weekend or a non-working holiday is paid at least double the amount:

for piece workers - no less than double piece rates;

employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

Comments to Art. 153 Labor Code of the Russian Federation

1. According to Art. 37 of the Constitution of the Russian Federation, every employee is guaranteed days off and holidays by the state. Working on weekends and non-working holidays is generally prohibited. The employer has the right to engage an employee to work on a weekend or holiday only on the grounds established in Art. 113 TK. This article provides for 3 cases in which the employer has the right to involve the employee in work on weekends and non-working holidays. In addition, the employer may establish additional grounds for engaging in such work.

2. In Art. 113 of the Labor Code lists the categories of workers whom the employer does not have the right to involve in work on weekends and non-working holidays.

3. If an employee voluntarily worked on a day off or a non-working holiday, he is given another day of rest at his request. Work on a non-working holiday is paid in a single amount, and a day of rest is not subject to payment. Thus, work on a day off is either compensated by payment in the amount of a day’s earnings, or can be replaced by a day of rest.

4. If an employee did not work a full day on a weekend or holiday, but only part of it, for example, 6 hours instead of 8 hours, then he is given a full day of rest.