Deductions for the salary of an external part-time worker in the Russian Federation. Payroll examples

There are often situations when a person takes on additional work, that is, he switches to combining positions. Payment for work and standards for its implementation in this case are slightly modified. What is combining professions and what is it used for, let’s look at it in this article.

Types of part-time work

An employee in a certain position has the right to include additional working hours in his schedule. In this case, there are two types of combination:

  • External.
  • Internal.

In the first case, we are talking about situations where a person is registered simultaneously in two different organizations. Moreover, he can work both in different positions and in similar ones.

If additional responsibilities are assigned to an employee within the same company, then we are talking about such a thing as internal combination of positions. Payment for this kind of work is a separate conversation, we will touch on it a little later in the article.

Combination features

Extra labor is just as privileged as regular labor. Thus, a person who combines two positions has the right to bonuses, annual leave, sick leave and other benefits at each of the jobs.

When combining professions, a main workplace and an additional one should be allocated. This is determined by the location where the work book is stored. The organization in which this document is located will be considered the main workplace of the individual.

When calculating benefits, subsidies and other payments, both the main and the combination of positions must be taken into account. carried out on an official basis, that is, on the basis of an agreement concluded between the manager and the subordinate. Therefore, in each of the organizations, personnel records are kept with a mention of what is held in combination with positions.

By the way, the concept we are considering should be distinguished from the so-called substitution. In this case, we are talking about performing the duties of an absent member of the enterprise, and not on the terms of additional work, but instead of one’s main job. In such a development of events, the person who agreed to replace him is paid a separate salary in accordance with this position.

Who is prohibited from working part-time?

  • If the employee is under 18 years of age.
  • Under dangerous or extremely difficult working conditions.
  • If an individual is in the position of a judge, tax officer, Central Bank of Russia, etc.

Labor terms

The transition of an employee to a combined schedule must be discussed individually with the manager, after which all specified points are certified in the contract. First of all, the term for which the contract is concluded is of great importance. The agreement on combining positions must contain an exact date characterizing the period of completion of the employee’s additional work. Or the contract simply states that the individual will fulfill certain obligations during a conditional period (for example, while another specialist in this field is on vacation).

If the previously agreed upon time was not enough for the employee to perform substitute work, the agreement between the parties is revised. Amendments may be made to it in the form of extending the combination period. Otherwise, cooperation is terminated.

There are also opposite situations when either party decides to terminate the contract before its expiration. In this case, the combination of positions is also canceled by signing the document by both parties, but there is one condition here - the person who made such a decision must express his desire no later than 3 days in advance. The manager is obliged to report the news by means of a written notification, while the employee is required to submit an application addressed to the director. If the parties have reached mutual agreement, the contract is terminated after the employer signs the relevant order.

Operating mode

Before you arrange a combination of positions, you should also understand the employee’s rights. And first of all, they are expressed in the norms of his working time. Any legally literate person should understand that part-time work is additional work, therefore a simplified regime is drawn up for it. According to the legislation of the Russian Federation, the schedule norms for individuals holding two positions at the same time should in no case be to the detriment of their main place of work. Therefore, it is preferable that the work schedule does not exceed 4 hours per day or 20 hours per week. If we take into account the monthly schedule of part-time work, then additional hours should be no more than half of the main ones.

When printing an order to combine positions, the manager must indicate in it the working hours of the team member. It is important for the employee to ensure that his legal rights are respected, that is, the schedule is not overtime. However, it should be understood that there are exceptions in which time standards may be changed. For example, a manager has the right to assign a subordinate a full working day while the latter is on weekends or on vacation from his main place of work. Also, a change in schedule can be made on the basis that an individual is removed from his main responsibilities for some period of time. The reason may be a delay in payment of salary or temporary disability of the employee due to health problems.

Combination of positions: payment

An employee's salary when combined is a controversial issue. On the one hand, the legislation of the Russian Federation does not have specific numbers that it must comply with. The amount of earnings is determined based on the company’s policy, as well as its financial situation. At the same time, the Labor Code states that payment for additional hours should not be lower than the minimum wage established by law. But this is also a double-edged sword. Since part-time work in an additional position is characterized by a reduced schedule, the manager can assign a company employee a salary below the official minimum.

Also, the earnings of an individual depend on the conditions on the basis of which the combination of professions (positions) was formalized. Piecework payment depends directly on the amount of work performed. For example, for a craftsman this could be the number of parts produced. As for time-based wages, they are calculated based on the period of working time. The more hours an employee spent performing his direct duties, the higher his income will be. Sometimes a manager sets certain standards for the volume of work for his subordinates. In this case, the employee’s salary does not depend on the time spent. The decisive factor is the fact of fulfillment or non-fulfillment of the work norm. For them, the manager determines the amount of monetary payment.

What bonuses does an employee receive for overtime combining professions (positions)? Payment in this case may be supported by bonuses or an additional interest rate.

Special conditions for payment of salary when combining

Even though the additional workspace takes up only a small portion of the employee's time, he is entitled to the same benefits as in the standard case. Thus, an organization is obliged, or at least can, award additional payments to a member of its staff:

  • For working night shifts, as well as on weekends and holidays.
  • For overtime work.
  • For work experience.

Of course, all these nuances must be taken into account in the employment contract. Otherwise, the job (and therefore the salary) will remain without official confirmation of the legal rights of a member of the organization's staff. In such a development of events, the agreement between the employee and the manager will be active only in words, which does not guarantee compliance with all its points by both parties.

Registration of work on combination

In order for an individual to take on additional responsibilities, it is necessary to resolve the official side of the issue. It is associated with the preparation of various papers, as well as establishing agreement between the parties and determining their basic requirements for cooperation. Therefore, it is very important for both the manager and the subordinate to know how to formalize the combination of positions in order to avoid time delays and other embarrassments. So, this process is essentially simple and involves several stages:

  1. Preparing for a vacant position.
  2. Drawing up a written consent by a potential employee for part-time work.
  3. Drawing up an employment contract. In addition, an additional agreement to it is being prepared.
  4. Issue of an order on behalf of the head of the organization.

Preparing a vacant position

The first point of the plan is a formal operation necessary to ensure that the tax inspectorate does not have any complaints during the next visit to the company. Before an employee begins to write an application for combining positions, a new vacancy must appear in the staffing table. It should be taken into account that if an individual takes on additional responsibilities due to another employee going on vacation, then it will not be possible to take over the latter’s place. A position is considered vacant only if it is completely vacant.

Drawing up written consent of the employee

It is worth noting that this stage of transition to the combination mode does not necessarily have to be carried out at the request of the employee. In principle, the initiative can be taken by the head of the department in which the employee will be registered. To do this, they draw up a memorandum with a proposal to arrange a combination of positions for a certain employee. The Labor Code of the Russian Federation (Labor Code of the Russian Federation) implies that this document must be necessarily signed by the applicant for a vacant position.

If consent is issued at the request of the employee himself, then he writes an application addressed to the head of the department with a request to assign additional responsibilities to him.

Drawing up and additional agreement to it

In order for the manager and subordinate to begin cooperation, they need to discuss all the details of this process. If both parties are satisfied with everything, then an agreement is drawn up. However, before this, all the discussed nuances are recorded in such a document as an additional agreement. A combination of positions can be formalized only after indicating the following data:

  • Type of work assigned.
  • Working hours.
  • Main responsibilities.
  • Validity period of the additional position.

Issue of an order on behalf of the head of the organization

We have dealt with the preparatory stages, now all that remains is to reach the finish line. The basis for an employee to start working in a new place is an order to combine positions. After approval of this paper, the individual becomes an official member of the organization’s staff. The order is prepared by the manager on the basis of a previously drawn up agreement for the employment contract and includes a list of its main points. At the same time, it must describe the terms of payment of salary to the employee and its amount.

If there is such a need, the manager includes special terms of cooperation in the order. For example, these include additional responsibility (for money, material assets, etc.). In the case where a combination of the position of director is formalized, an individual may need the right to sign or make special decisions affecting the activities of the company.

Documents required for part-time work

Provided that the employee agrees to assume additional responsibilities at his main place of work, collecting documentation will not be required, since all the necessary information about him is already included in the personnel lists. However, if the combination is external in nature, the situation changes a little. An individual will have to perform all the same actions as during a standard application for a vacant position. Therefore, before applying for a combination of positions, the applicant must collect the following list of documents:

  • Passport.
  • Information about state pension insurance (SNILS).
  • Education document (diploma, certificate) - for professions requiring special knowledge.
  • A certificate informing about the conditions at the main place of work - when applying for a position with a difficult or potentially hazardous nature of work.

SNILS is necessary so that the manager can make contributions to the Pension Fund, which are subject to any salary. When combining positions, the deduction of taxes from the employee’s income is the same as in the classic case. Please remember that you do not need to bring your work book. She remains in the organization that provides the person with her main place of work.

Application for combining positions: sample

If registration occurs on the initiative of the employee, then he draws up a request to impose additional duties on him. This paper is drawn up in the form of a statement containing the following points:

  1. Position, surname and initials of the head of the department/director of the organization (indicated on the right side).
  2. The name of the document (in this case it is indicated by the word “application”) and the date of its preparation. This information is located on the left side of the sheet. The purpose of the application is also indicated with the phrase “about combining positions.”
  3. The main text of the application in the form of a request for the assignment of additional responsibilities, specifying the name of the vacancy and the expected start date of work.
  4. FULL NAME. and the signature of the applicant. When submitting a petition to the same organization where the person currently works, the main position must be indicated.

An additional agreement is prepared on the basis of exactly the same paper as an application for combining positions. You can take a sample from the example described above, or you can ask the HR department.

Written offer from employer

Registration of the combination at the request of the manager also begins with his writing a document. The paper is drawn up almost identically to the applicant’s application and contains the following points:

  1. A hat with the name of the organization, as well as full name. leader.
  2. A line specifying the candidate for the position.
  3. Addressing a job applicant by name and patronymic.
  4. The text of the proposal, which specifies the following information: the period of cooperation, the duties that will characterize the work, and the salary for their implementation.
  5. Position of the manager, his full name. and signature.

Then, at the bottom of the paper, under the petition itself, the employee will need to add the line: “I agree to combine positions” and put his signature indicating his initials.

Given free time, almost any individual can work in two places at the same time. This will allow you to gain additional experience. In addition, remuneration when combining positions makes it possible to increase your income.


By way of exceptions, which are specified in the mentioned norm, a part-time employee can be employed for a full month, but in the following cases:

  • suspension of labor activity due to arrears of wages in excess of the established minimum (Article 142 of the Labor Code of the Russian Federation);
  • suspension of a worker from duties due to health conditions for up to 4 months, provided that part-time work is not contraindicated for him (Part 2 of Article 73 of the Labor Code of the Russian Federation).

For certain categories of certain industries, in particular for pharmacists and teachers, in accordance with the standards enshrined in Resolution of the Ministry of Labor of the Russian Federation No. 41, other conditions for part-time work are provided that allow part-time work on a full-time basis.

Part-time work: salary

Attention

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.


Info

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 his free time from his 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).

Remuneration for combined labor

Important

If part-time work is also considered “harmful.” How part-time work is paid The main thing you need to know when calculating wages for a part-time worker is that he (the part-time worker) is considered the same employee as everyone else, just working part-time (weekly), it all depends on the work schedule. Part-time workers are paid taking into account standard additional payments, bonuses, allowances and coefficients.


For example, those working in the Far North and nearby areas are entitled to an allowance for difficult working conditions. The same bonus is given to a part-time worker. Part-time salary All the nuances by which the part-time salary is calculated are strictly regulated by Art. 285 of the Labor Code of the Russian Federation. Mostly, remuneration for part-time workers is calculated based on the number of hours worked.

Internal part-time job

However, if the employee’s working conditions do not change and there is a need to transfer him to another position, which due to circumstances turned out to be vacant, the company’s management can carry out the transfer of a part-time worker without his consent, but with the condition that the new position will also be a secondary employment, and fulfillment new duties are not contraindicated for the worker due to health reasons. Working time standards According to the standards given in Article 284 of the Labor Code of the Russian Federation, part-time work cannot exceed half of the established standard working hours per month.

That is, on a working day, a secondary employee can perform his duties for no more than 4 hours, but on a day off, as an exception, he can work a full shift. Often, this approach is used in shift work, where it is quite difficult to find a qualified worker.

How are wages paid when working part-time?

Based on Article 283 of the Labor Code of the Russian Federation, an internal part-time worker must provide:

  • passport (copy);
  • a document confirming the presence of a certain qualification, category or other skills to perform a certain type of work;
  • application for part-time admission.

Application example: Sample application for internal part-time job Document form: Application for part-time employment Personnel nuances In accordance with the submitted documents and application for admission, the enterprise issues a part-time order to hire an employee as a secondary employment. Sample order: Sample order A new agreement on mutual cooperation is also concluded, taking into account all the conditions of additional work, starting from an individual work schedule, ending with the amount of payment and the procedure for providing compensation payments.

Combination: how to register and pay?

A part-time worker is always an employee who performs other duties in his free time and such work can be indefinite. A part-time worker is a person who, during his working hours, combines the performance of his main duties and additional ones.

Such work is always temporary and cannot be performed without the written consent of the employee. Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently.

The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed amount.
In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service.

Part-time and combination: how to register and pay?

Hence, a part-time worker who works half of this time receives half the amount. If a part-time worker has worked a quarter of the established norm, then he receives a quarter of the minimum wage, and the like.

As a result, when calculating wages, even with coefficients and allowances, the amount may be less than the minimum wage. For example, if from January 1 of this year, the minimum wage per month is 5,205 rubles, then a part-time worker working at a quarter of the rate will receive a quarter of the specified amount - 1,301 rubles.
As a result, the amount paid to the part-time worker is below the minimum wage. What to do in this situation? The law provides for additional payments to part-time workers.

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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 Working hours are also one of the mandatory conditions that must be stipulated 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 (Article 284 of the 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).

Combination of positions: payment. part-time work and salary: Labor Code of the Russian Federation

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.

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.

Peculiarities of remuneration for part-time work

What payments, benefits and guarantees are he entitled to by law? Many organizations have part-time workers on their staff. These can be both existing employees and entities brought in from outside. The nuances of the activities of such employees, as a rule, are discussed during employment. But when it comes to remuneration, many employers still don’t know how to do it right.

  • Basic moments
  • The procedure for paying for part-time work according to the Labor Code of the Russian Federation
  • What is the minimum incentive amount?

Is it necessary to pay a part-time worker sick leave, how to arrange vacation pay, is such an employee entitled to an advance? How is payment made for part-time work? How is a part-time employee paid? The main indicator when calculating wages is the work schedule.

How to pay for internal part-time work

The only thing is that individual paragraphs need to be rewritten taking into account the peculiarities of the part-time job. (see How to correctly register a part-time employee) Part-time and part-time work It is necessary to clearly distinguish between the concepts of part-time and part-time work, because these are two completely different categories, they are formalized and paid differently.

A part-time worker is an employee who performs other duties in his free time and this work may not have specific deadlines. A part-time worker is a person who combines the performance of his main and additional duties during his working hours.

Such work is predominantly temporary and cannot be performed without the employee’s written consent. Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - according to the agreement of the parties.

Let's consider the features and differences in calculating wages for part-time workers and those combining professions and positions.

  • What types of part-time jobs exist?
  • Correct registration of part-time workers
  • Part-time and combination - what is the difference
  • Payment for part-time workers
  • Advance payment
  • Minimum wage for part-time worker
  • Taxation of wages of part-time workers

Many organizations, in order to save money, hire employees to perform some part-time work and responsibilities in their free time from their main job. For this work, such employees receive appropriate remuneration - a salary.

Mandatory conditions for part-time workers:

  • work is performed regularly;
  • the amount of working time (hours) should be at least half as much (compared to full time). Otherwise there are no differences.

What types of part-time jobs are there?

  • external - work in different organizations
  • internal - those combining several positions and professions, or performing different types of work according to their position in one organization.

In both cases, it is not prohibited to engage in work either in one position or in several. Salary does not depend on this.

Correct registration of part-time workers

Before a part-time worker begins to perform work, an employment contract is concluded with him. Documents required to conclude such an agreement:

  • copy of the employee's passport,
  • copy of diploma (if necessary),
  • a written application from a part-time employee for employment.

There are no differences in the rules for hiring part-time workers. Enterprises use a standard contract and add their own conditions if necessary.

Part-time and combination - what is the difference

These concepts are different because they belong to different categories. Accordingly, registration and payment differ.

Part-time worker – performs permanent work in his free time (indefinitely). Part-time employee - during the main time of work, he combines additional duties of another position in addition to his main ones. Always temporary and requires the written consent of the employee.

The bases for remuneration are different, therefore the accruals differ:

  • part-time workers - according to the employment contract
  • part-time - by agreement of the parties (as a rule, %% of the basic salary, or an agreed amount).

The preparation of reporting documentation for the Federal Tax Service also differs when taking into account these categories of employees. There are also a number of positions that are not eligible for combination. These include managers, minors, and employees working in hazardous industries.

Payment for part-time workers

Salaries are calculated on a general basis, taking into account the time worked according to the work schedule. All payments (bonuses, additional payments, allowances) provided for by law also apply to part-time workers. According to Article 285 of the Labor Code of the Russian Federation, which regulates the specifics of calculating wages for part-time workers, all calculations are made based on working time (hours) worked and are not limited in any way. Civil servants have a limitation - they cannot work more than 4 hours.

However, in some cases, a part-time worker may end up receiving equal or more pay than the main employee, which may give rise to a complaint of discrimination to the labor inspectorate.

According to the Labor Code, under equal conditions, wages should not differ, but it is possible to set pay for part-time workers according to other parameters, for example:

  • by the number of units of production;
  • by volume of services provided;
  • by the volume of revenue received.

Based on this, a qualified part-time worker may well have high productivity. Accordingly, the salary level will be higher. In this case, clauses indicating these points must be written down in the employment contract, then the labor inspectorate will not have any questions.

Advance payment

Since a part-time worker is no different from a permanent full-time employee, he is paid an advance on the same basis as everyone else.

Minimum wage for part-time worker

In the same way, a part-time worker has full rights and social guarantees on an equal basis with everyone else; he is also subject to the provisions on the minimum wage, according to which the employer does not have the right to pay below the established minimum wage amount under the Labor Code. But his earnings must be proportional to the working hours worked. If a part-time worker works 1/2 of the established working time, then he should receive no less than 1/2 of the minimum wage, if one fourth, then 1/4 of the minimum wage - accordingly.

For example: from 01/01/2015 the minimum wage is 5965 rubles. per month, for a part-time worker 1/4 of the minimum wage it will be 1,491 rubles. And even if, when calculating wages, the amount to be paid ends up being less, the employer is obliged to pay up to the minimum, i.e. - 1491 rubles.

Taxation of a part-time worker's salary Regardless of the size of the part-time worker's salary, personal income tax is withheld in the same amount as for main employees - 13%, as are contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund.

How to pay for part-time work? Based on what is the calculation of work performed? What is the duration of part-time work shifts? What minimum salary should be set?

Basic principles of part-time work and remuneration

Current legislation does not limit citizens in the number of jobs. Working in several positions within one or different enterprises is called part-time work. In the first case it is internal, and in the second - external. This concept is enshrined in Article 60.1 of the Labor Code of the Russian Federation.

Remuneration for part-time work is carried out in accordance with the provisions of Article 285 of the Labor Code of the Russian Federation. The salary amount will depend on the chosen remuneration system, the number of working hours per shift and the availability of additional payments and allowances.

Topic of the issue

Also read about how to safely pay for work on holidays and days off, how to behave during a GIT inspection, and what conditions need to be urgently removed from your employees’ employment contracts.

Payment for part-time work in accordance with the Labor Code of the Russian Federation is carried out in accordance with the general procedure established in Article 136 of the Labor Code. In accordance with this standard, wages are paid to workers at least 2 times a month. Accordingly, a person working at a secondary workplace has the right to receive an advance and basic payment.

Also, part-time workers are subject to regional coefficients established in the region where they work. According to Article 285 of the Labor Code of the Russian Federation, they have the right to receive a salary, taking into account the required allowances.

When determining the amount of remuneration for a part-time worker, the employer must take into account the minimum wage established by law. At the moment, its value is set at 7 thousand 800 rubles.

This amount is fixed for the full bet. If an employee is hired for a quarter or half time, then the minimum wage should be reduced to the appropriate value.

For example, citizen Ivanov got a part-time job as a watchman at a quarter rate. Accordingly, according to this norm, the minimum wage will be ¼ of the minimum wage, equal to 1950 rubles. If, after all calculations, citizen Ivanov’s salary turns out to be less than the specified amount, then it should be increased to the established minimum.

Payment for night shifts and work on holidays

It is no different from carrying out labor activities at the main place of work. Therefore, the established rules for remuneration for work at night and on weekends apply to them in a general manner.

Payment for part-time work in the period from 22 to 6 hours is made taking into account the mandatory allowance. The corresponding norm is contained in Article 154 of the Labor Code of the Russian Federation. At the moment the minimum increase is 20%.

The procedure for calculating wages on weekends is enshrined in Article 153 of the Labor Code of the Russian Federation and assumes double payment for working hours. At the request of the employee, this measure can be replaced with additional paid rest time.

Often in enterprises, some employees work part-time. That is, they do some work in their free time from their main job and receive an appropriate salary for it. A prerequisite for part-time work is the regularity of the work performed and the number of working hours is half less than the monthly norm for this category of workers. Otherwise, the part-time worker remains the same employee as everyone else, and part-time work is paid on a general basis.

Types of part-time jobs

Part-time workers can be external and internal. An external part-time worker is one who works at one enterprise in his main position, and at another as a part-time worker. An internal part-time worker is one who works both in his main position and part-time at the same enterprise. In both cases, you can work in one position or in different ones. Part-time payment does not depend on these parameters.

Registration of a part-time worker

In order to allow a part-time worker to work, you must sign an employment contract with him. To do this, the employee must bring to the enterprise a copy of his passport data, a copy of his education documents - if work conditions require it, and write an application for a part-time job. The hiring procedure is the same for both external part-time workers and internal ones - except that the internal part-time worker may already have the necessary documents stored in the HR department of the enterprise.

After receiving the documents, the employer and part-time worker sign an employment contract. It should contain:

  • official details of the document (name, date of preparation, addresses and signatures of the parties);
  • a reference to the fact that the job is part-time;
  • clauses on the rights, duties and responsibilities of the parties (employee and employer);
  • clause on the duration of the contract and the procedure for its termination;
  • clauses on the employee’s work and rest schedule;
  • clauses on payment for part-time work.

A part-time work contract can be drawn up on the basis of a standard employment contract that is used at the enterprise. It is only necessary to rewrite some points taking into account the peculiarities of the work of a part-time worker.

Part-time and combination

It is necessary to clearly distinguish between the concepts of part-time and part-time work, since these are two different categories that are formalized differently and paid differently. A part-time worker is always an employee who performs other duties in his free time, and such work can be indefinite.

A part-time worker is a person who, during his working hours, combines the performance of his main duties and additional ones. Such work is always temporary and cannot be performed without the written consent of the employee.

Remuneration for part-time workers and part-time workers occurs on different bases and is calculated differently. The first - based on the provisions of the employment contract, the second - by agreement of the parties. Usually this is a percentage of wages or a strictly agreed amount.

In addition, these two categories of employees are issued with different documents and are taken into account differently when filling out documents for the tax service. These two categories of workers - part-time and part-time workers - must be correctly taken into account and properly registered at the enterprise in order to avoid fines.

In addition, there is a certain circle of people who cannot perform part-time work:

  • heads of enterprises and organizations;
  • minors;

performing work under harmful and difficult working conditions, if part-time work implies the same conditions.

How is part-time work paid?

The main thing to remember when calculating part-time wages is that a part-time worker is the same employee as everyone else, he just works part-time or part-time, depending on his work schedule.

Remuneration for part-time workers is calculated on a general basis, taking into account all additional payments, bonuses, coefficients and allowances that are due to main employees.

For example, those performing work in the Far North and similar areas are entitled to a bonus for working conditions - this bonus also applies to part-time workers.

Part-time salary

The specifics of calculating wages for a part-time worker are regulated by Article 285 of the Labor Code of the Russian Federation. As a rule, part-time workers are paid based on hours worked. Therefore, the minimum wage for part-time workers is lower than for main workers, even taking into account all the bonuses, incentives and allowances. For civil servants, a part-time working day cannot exceed four hours.

Nevertheless, sometimes it happens in enterprises that a part-time worker receives a salary equal to the salary of the main employee and even exceeding it. This is a rather risky move on the part of the administration, since the main workers, receiving wages according to the payroll, may be outraged by this state of affairs and complain to the State Labor Inspectorate about wage discrimination.

Theoretically, this should not happen, because a part-time worker works half as much as the main employee, and under the same conditions, according to the law, remuneration should be carried out equally for everyone. At the same time, the Labor Code provides for the possibility of setting wages for part-time workers not according to the number of hours worked, but according to other conditions. For example, by the number of production units assembled; by the quantity of goods sold; by volume of services sold.

Thus, for half a working day, a part-time worker with higher qualifications, better skills and greater efficiency can earn more than the main employee. If this point is stipulated in the employment contract, the employer has the right to pay a part-time worker greater amounts than the main employees of the enterprise receive - the law will not be violated, and the labor commission inspector will not have any questions for you.

Advance to part-time workers

Since a part-time worker, as we have already found out, is practically no different from the main employee, he receives wages in the same way as everyone else. If all employees of an enterprise receive wages and an advance, exactly the same provision applies to a part-time worker - he receives cash at the same time as the main employees. Advance payments - usually forty percent of wages - must also be specified in the employment contract.

Minimum wage for part-time work

Since a part-time worker has all the rights and social guarantees of an ordinary employee, the provisions on the minimum wage (minimum wage) also apply to him - according to the Labor Code, the employee cannot receive less than this amount. At the same time, the legislation stipulates that the minimum wage is established subject to fully worked working hours; accordingly, a part-time worker who has worked half the established working time during the billing period receives half the minimum wage for part-time workers.

If a part-time worker has worked a quarter of the established working hours, he receives a quarter of the minimum wage, and so on. At the same time, when calculating wages taking into account all allowances and coefficients, the amount may be less than the minimum wage.

For example, from January 1, 2018, the minimum wage per month is 9,849 rubles. Your part-time worker works at a quarter of the rate, a quarter of 9849 rubles is 2462 rubles. After making all the calculations, the amount you must pay to your part-time partner is 2,187 rubles - that is, it turns out to be below the established minimum. What to do in this case? The law provides for additional payment up to the minimum wage for part-time workers. That is, the employer pays an additional 275 rubles to the part-time worker from the above example to get the minimum wage.