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Publication date: 07.04.2024
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Payment for personnel. Payment of overtime during the final accounting of working hours
According to Article 61 of the Labor Code of Ukraine (hereinafter referred to as the Labor Code) in continuously operating enterprises, in individual productions, workshops, etc. and not in certain types of work, where the daily or weekly set for this category of employees cannot be observed due to the conditions of production (work) duration of working hours, it is possible to establish the final accounting of working hours, it is possible to establish the final accounting of working hours, subject to agreement with the production body of the primary trade union organization (trade union representative) of the enterprise.
At the same time, it is necessary to ensure that the duration of working hours during the accounting period does not exceed the normal number of working hours (Articles 50 and 51 of the Labor Code).
The specifics of the implementation of the final accounting of working hours at the enterprise, institution, organization are established by the methodological recommendations for the application of the final accounting of working hours, approved by the order of the Ministry of Labor and Social Policy of Ukraine dated April 19, 2006 No. 138 (hereinafter methodological recommendations No. 138).
Features of the accounting period
The final accounting of the working time of each employee is kept in accordance with the time sheet and the approved work schedule (variability) for the accounting period. At the same time, the employer, in agreement with the trade union committee, can independently set the accounting period in the collective agreement - it can be a month, quarter, half year or year.
Accounting period
1 month
2. Quarter
3. Half a year
4.Year
This accounting period includes the employee's working hours and hours of work on weekends and holidays, as well as rest hours.
It should be noted that during the period of martial law, the provisions of Article 53, Part 1 of Article 65, part 3-5 of Art. 67, Article 71, 73, 78-1 of the Criminal Code.
Thus, the daily or weekly duration of working hours, which is determined by the (work) variability schedule, may fluctuate during the accounting period, but the total amount of working hours for the accounting period must be equal to the norm of working hours in the accounting period.
Days of vacation, performance of state or civil duties, temporary incapacity for work, etc., that is, days that according to the schedule or work schedule fall on the time during which the employee was released from the performance of his labor duties in accordance with the law, are excluded when calculating the normal number working hours of the accounting period.
The employee's weekly rest days in the final accounting of working hours are determined by work schedules (shifts). At the same time, if the enterprise has established a monthly or other accounting period that exceeds a month, the number of days off according to work schedules (variations) cannot be less than the number of full weeks of this accounting period.
