Overtime work is often a necessity due to the maintenance of the interests of the organization. Solving complex unscheduled issues, asking the manager to stay in the office are quite common situations. How not to deceive yourself and get paid for the work performed outside the work schedule? You will learn about this in our article.
Work that is performed by an employee at the initiative of the employer outside the established working hours is overtime. Such work can be carried out both after the end of working hours and before the start of the shift.
In accordance with the Labor Code of the Russian Federation, in particular Part 2 of Art. 91, normal working hours are 40 hours a week. At the same time, the law provides for a reduced working time for minors and disabled people of groups I and II, as well as workers whose activities are directly related to harmful and hazardous conditions labor, and partial mode working hours, when the schedule is drawn up by mutual agreement between the employer and the employee. One way or another, overtime work entails exceeding the norms of working time, and the legislation of the Russian Federation, in turn, establishes legal guarantees for its limitation. In particular, a list of circumstances that serve as grounds for overtime, limiting the duration of overtime work, the procedure for engaging an employee to work outside the work schedule, as well as a list of persons who cannot be involved in overtime work. Depending on the circumstances that make it necessary to involve workers in work after hours, two basic rules are distinguished: with the written consent of the employee and with the consent of the primary trade union organization. In addition, the legislation provides for other circumstances under which involvement in overtime work is possible without the consent of the employee himself. Without the written consent of the employee, the latter may be involved in overtime work in the following circumstances:
- when performing work, the need for which was caused by an emergency at work, elimination of the consequences of an accident, disaster or natural disaster;
- by doing public works necessary to eliminate the consequences of accidents in gas and water supply, heating, power supply, communications and transport systems;
- by doing urgent work caused by the introduction of an emergency or martial law, as well as work in emergency situations that threaten normal living conditions for the entire population.
The list of overtime work, to which an employee can be involved only with his written consent, includes:
- work that was not performed within the established working hours due to unforeseen delays due to technical failures in production, and at the same time its failure to perform may lead to damage or destruction of the employer's property or pose a threat to life and health of people and environment;
- temporary work necessary to eliminate technical malfunctions and restore mechanisms, the shutdown of which may lead to the termination of work of a large number of employees and the entire production as a whole;
- continuous mode work, which requires a prompt response from the employer to take immediate measures to replace the employee who did not appear for the shift.
Other cases for involving an employee in overtime work provide for his written consent and taking into account the opinion of the trade union organization (parts 2-4 of article 99 of the Labor Code of the Russian Federation). Engagement to work overtime at the initiative of the employee must be accompanied by an appropriate administrative document, in particular, an order or instruction.
The content of the order or instruction to involve the employee in overtime work must include the circumstances on the basis of which it became necessary to perform certain actions.
The labor legislation of the Russian Federation provides for a number of categories of workers who cannot be involved in overtime work, namely:
- pregnant women;
- employees under the age of 18;
- employees with whom a student employment contract was concluded (Article 203 of the Labor Code of the Russian Federation), during the entire period of its validity;
- athletes under the age of 18.
A special procedure for engaging in work outside the working hours is provided for women raising children under the age of 3 and disabled people, persons raising children under 5 years of age alone, employees with disabled children and caring for sick members of their families (Part 3, Article 259 of the Labor Code of the Russian Federation), as well as guardians (curators) of minors (Article 264 of the Labor Code of the Russian Federation). Such employees can be involved in overtime work only with their written consent and the absence of a ban on performing these works for medical reasons.
Permissible overtime limit
In accordance with Part 6 of Art. 99 of the Labor Code of the Russian Federation, overtime work cannot exceed 4 hours within 2 days and 120 hours per year.
An employee who has already worked 120 hours in excess of the official working hours established by the internal regulations of the organization cannot be involved in overtime work during the current year. In case of violation of this requirement, the law provides for administrative liability in relation to the employer (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Overtime pay
Remuneration for work performed overtime consists of two components: the employee's regular remuneration and additional, the purpose of the latter is to compensate the employee for each hour of reduction in his free time. In accordance with Article 152 of the Labor Code of the Russian Federation, overtime work must be paid at an increased rate, namely:
- the first two hours of work are paid at the rate of the employee's hourly working rate with a coefficient of 1.5;
- subsequent hours of work - at the rate of the hourly working rate of the employee with a coefficient of 2.0.
More specific amounts of payment for overtime work can be determined by a collective or labor agreement, as well as a local regulatory act (rules of the internal labor regulations of the organization). In cases where the specific amounts of payment for overtime work are not determined by the named documents, its payment is carried out in the minimum amount established by the labor legislation of the Russian Federation. Even if the employee is ready to stay at work after the end of working hours on his own initiative, the employer is also responsible for compliance with the norms of working hours (part 2 of article 22 of the Labor Code of the Russian Federation).
Cumulative overtime accounting assumes work performed in excess of the number of working hours in normal working hours for the entire accounting period.
Despite the minimum overtime pay specified in the Labor Code of the Russian Federation, the employer has the right to pay more for additional work (for example, many employers set a double rate starting from the first hour of work). Specific tariff rates are regulated by the local regulatory act of the organization (collective agreement, regulation on wages, etc.). Sources of extra pay for overtime work, as a rule, in commercial organizations serves as a fund reserve wages, created on the basis of labor legislation and local regulations of the enterprise. Often in practice, the question arises of including in the base amount used to calculate bonus payments to an employee, payment for overtime work. Note that at present, in accordance with Art. 135 of the Labor Code of the Russian Federation, the system for calculating bonus payments is part of the wages and is established by the employer on the basis of labor law. The base amount for calculating bonuses is not reflected in labor legislation, so each employer has the right to determine it independently. This question experts propose to resolve in three ways that have the same legality:
- Payment for overtime work with the inclusion of the calculation of bonuses in the base amount;
- Payment for overtime work without including the calculation of bonuses in the base amount;
- Payment for overtime work with partial inclusion of the calculation of the bonus (i.e. at the regular tariff rate without multiplying by factors of 1.5 and 2.0).
Additional rest for overtime work
Payment for work done during overtime written statement employee, can be replaced by additional time rest (Article 152 of the Labor Code of the Russian Federation). This condition involves the payment of overtime hours to the employee in the usual amount and the provision of unpaid additional rest time in the manner established by agreement of the parties employment contract. The provision of additional rest time to an employee as compensation for overtime work is formalized by an administrative document (order or instruction) and is noted in the corresponding time sheet of form No. T-12 (T-13) with the letter code "HB".
Overtime and tax laws
The Tax Code of the Russian Federation does not contain restrictions on accounting for overtime pay rates. Accordingly, the breach labor standards cannot result in a violation of tax requirements. And in cases where the employee worked overtime for more than 120 hours during the year, the employer has the right to recognize the increased additional payment for this work in tax accounting in full. When it comes to income taxes individuals, we note that accruals for overtime work are one of the constituent parts of wages, therefore they are not subject to the provisions on exemption from personal income tax in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation. In addition, accruals for overtime work for employees are subject to insurance premiums to the Pension Fund, the Compulsory Medical Insurance Fund and the FSS of the Russian Federation and insurance premiums for injuries.
According to article 99 of the Labor Code of the Russian Federation, overtime is recognized as work that is performed by order of the head outside work time. This means that the employer has the right to involve employees in the execution of instructions at the end of the working day.
Citizens can be involved in such work, in accordance with regulatory legal acts, in case of urgent need.
The concept of such work
Work is considered overtime only if: the initiator of its implementation is the employer. Attraction to it is made out in writing not in all cases. Therefore, the legislator pointed to the fact that in the case of providing evidence confirming the presence of an employee at his workplace during non-working hours on the verbal order of the boss, payment should be made as for overtime. In cases where a person is at work voluntarily, payment at an increased rate is not charged.
The employment contract may indicate that the working day is irregular. In this case, the employer may act as the initiator of the work, which subsequently will not be additionally paid.
Labor Code of the Russian Federation in Art. 152 indicates that extra work the amount of remuneration is paid in an increased amount. Also, the employee has the right to replace the cash payment for the time of rest. It should be emphasized that the duration of additional rest should not be less than the number of overtime hours worked. The employee, at will, can distribute these hours, including using them completely on one day.
This article clearly indicates that in order to get rest for overtime worked, the employee’s desire alone is not enough. The head of the enterprise independently decides on the possibility of its provision. In the absence of such an opportunity, payment is made in the double amount.
Labor Code Regulation
According to article 99 of the Labor Code of the Russian Federation, access to workplace possible with the written consent of the subordinate and without it.
Part 2 of the article indicates that the employee can go to after hours by giving written consent when:
- It is necessary to perform the work that, due to a technical failure, could not be performed during working hours. At the same time, its failure to comply will result in damage, in some cases, loss of property, and also pose a threat to the lives of citizens.
- Failure to complete work on time may result in termination labor functions a large number of employees of the organization. In this case we are talking on carrying out temporary work necessary to restore the functionality of any complex.
- It is necessary to replace the employee if the work that he performs, according to the regulations, does not require a break.
Consent is not required:
- When performing work aimed at restoring performance after exposure to the elements or disasters.
- In the performance of works that are socially necessary.
Article 99 of the Labor Code of the Russian Federation establishes the length of time that can be worked overtime. Regardless of position, should not be more than 4 hours per day and 120 hours annually. The specified norm is calculated for two periods. Based on their results, a certain value is formed and then compared with the total number of overtime days worked.
How do you pay?
Article 152 of the Labor Code of the Russian Federation regulates payment for additional hours. Reward can be set at least one and a half or double size. It should be noted that one and a half times more is due to employees for the first two hours of such work, then the payment increases to a double rate.
As a rule, these payments are stipulated in the employment contract. The issues related to them are also stipulated in the local regulations of the enterprise.
If the accounting of working hours is calculated according to the traditional system, then the processing time is set daily. The first two hours of such work must be paid at the end of each working day at one and a half times.
The legislator has not established how the accrual of funds for overtime activities should take place. In this regard, employers have to resort to Article 153 of the Labor Code of the Russian Federation, which regulates work on holidays and weekends. So, the payment is set depending on the salary, or rather, not less than its one and a half size. When the amount of payment is calculated depending on the tariff, but also not less than its one and a half equivalent.
To date, there is no single algorithm for calculating the hourly rate from the salary, therefore, each employer independently determines this indicator in a way convenient for him. Usually, the calculation procedure is established in or in any other local regulatory act of the enterprise.
So, the hourly rate can be set by dividing the salary by the average monthly number of working hours in the corresponding calendar year, depending on how long working week. It should be emphasized that incentive bonuses will not be taken into account, since only the hourly rate is taken into account when calculating the surcharge.
Example
The employee is paid a salary of 30,000 thousand rubles. Also, depending on the amount of goods sold, he is monthly entitled to a bonus of 50% of his salary. In addition, 10,000 rubles are brought to him by the combined position of the head of the sales department.
The enterprise establishes the calculation of the hourly rate for the payment of months that were partially worked, and also determines the amount of compensation, calculating it by dividing the salary by the average monthly norm of working time. So, in September, an employee worked 184 hours, which is the average monthly norm, while he became entitled to receive a bonus. Also, he was involved in overtime work for 4 hours twice. Thus, the following payments should be accrued to him:
- Salary - 30,000 thousand rubles.
- Prize - 15,000 thousand rubles.
- Additional payment established for combining positions - 10,000 thousand rubles.
- Payment for additional work - 2282 rubles (30,000/184 * 4 * 1.5 + 30,000/184 * 4 * 2).
You can learn more about all the nuances of payment from the following video:
Tariff-free form
In the case of use, one of two calculation options is applied:
- In the first case, hours spent at the workplace in excess of the set time are converted into conditional hours. They increase the payroll. It should be emphasized that for the first 2 hours the payment is set at least one and a half odds, for the subsequent time - at least double.
- In the second variant, for each employee it is necessary to calculate average earnings for one hour of time. The surcharge is accrued in accordance with the employer's regulations, but not less than 50% of the funds earned in one hour for the first 2 overtime hours. Subsequent hours are payable based on 100% of average hourly earnings.
Impact on premium calculation
To date, the bonus system is considered in Art. 153 of the Labor Code of the Russian Federation, according to which it is determined by the head of the organization. In practice, you may encounter several options for calculating premiums.
So, overtime hours of work can be included in the calculation of bonuses in full, in part, and may also not be taken into account at all. It should be noted that all three options are legal, the choice of payment is left to the employer.
New edition Art. 152 Labor Code of the Russian Federation
Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least double size. Specific amounts of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.
Part two is no longer valid.
Work performed in excess of the norm of working hours on weekends and non-working days holidays and paid in an increased amount or compensated by the provision of another day of rest in accordance with Article 153 of this Code, is not taken into account when determining the duration of overtime work payable in an increased amount in accordance with part one of this Article.
Commentary on Article 152 of the Labor Code of the Russian Federation
As we have already said, work outside the normal working hours can be carried out both at the initiative of the employee (part-time work) and at the initiative of the employer (overtime work). Part-time work is paid in accordance with the concluded employment contract, either depending on the hours worked, or on the basis of actually produced products. A different payment procedure is provided for overtime work. Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period (Article 99 of the Labor Code of the Russian Federation).
First of all, it must be recalled that general rule overtime work is not allowed. Involving an employee in overtime work by an employer is allowed with his written consent in the following cases:
1) if necessary, perform (finish) the work begun, which, due to an unforeseen delay due to specifications production could not be performed (completed) during the working hours established for the employee, if the failure to perform (non-completion) of this work may entail damage or destruction of the property of the employer (including the property of third parties held by the employer, if the employer is responsible for the safety of this property), state or municipal property, or endanger the life and health of people;
2) during the production of temporary work on the repair and restoration of mechanisms or structures in cases where their failure may cause a significant number of employees to stop working;
3) to continue work in the absence of a replacement employee, if the work does not allow a break. In these cases, the employer is obliged to immediately take measures to replace the shift with another employee.
Engaging an employer of an employee to work overtime without his consent is allowed in the following cases:
1) in the performance of work necessary to prevent a catastrophe, industrial accident or eliminate the consequences of a catastrophe, industrial accident or natural disaster;
2) in the production of public necessary work to eliminate unforeseen circumstances that disrupt the normal functioning of water supply, gas supply, heating, lighting, sewerage, transport, communications;
3) in the performance of 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 situations, that is, in the event of a disaster or threat of disaster (fires, floods, famine, earthquakes, epidemics or epizootics) and in other cases, endangering the life or normal living conditions of the entire population or part of it.
In other cases, involvement in overtime work is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization.
It is not allowed to involve pregnant women, workers under the age of eighteen, other categories of workers in overtime work in accordance with the Labor Code of the Russian Federation and other federal laws. Involvement in overtime work of disabled people, women with children under the age of three years is allowed only with their written consent and provided that this is not prohibited by them for health reasons in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts Russian Federation. At the same time, disabled people, women with children under the age of three, must be familiarized with their right to refuse overtime work against signature.
The duration of overtime work should not exceed for each employee 4 hours for two consecutive days and 120 hours per year.
Overtime work is paid at an increased rate: for the first two hours at one and a half times, and for the following hours - at double. It should be noted that labor legislation establishes the minimum amount of overtime pay, which can be increased by a collective or labor agreement or a local act of the organization. In addition, overtime work can be compensated by providing additional rest time (not less than the time worked), but only with the consent of the employee.
Another commentary on Art. 152 of the Labor Code of the Russian Federation
1. Article 152 of the Labor Code of the Russian Federation provides for the procedure for payment in case of work outside the normal working hours, i.e. overtime.
On the concept of overtime work and the procedure for attracting to them, see Art. 99 of the Labor Code of the Russian Federation and commentary to it.
2. Established in Art. 152 of the Labor Code of the Russian Federation, the rules on payment for overtime work apply to employees with standardized working hours.
3. Since overtime work is carried out outside the normal working hours, i.e. in conditions that deviate from normal, its payment is made in an increased amount by establishing appropriate surcharges. Article 152 of the Labor Code of the Russian Federation establishes the minimum amount of additional payments: the first two hours of overtime work are paid at least one and a half times, the subsequent hours - at least twice the amount, i.e. the minimum amount of additional payments is for the first two hours - 50%, for the next hours - 100% hourly tariff rate(salary).
4. Specific amounts of additional payment for overtime work may be determined in a collective agreement, a local normative act or in an individual labor contract.
If the amount of additional payments for overtime work is not established by contract or in a local regulatory act, then they should be made in the amount specified in Art. 152 of the Labor Code of the Russian Federation.
5. Overtime work must be paid at an increased rate in any case, regardless of whether the established procedure for their production was observed (see Part 2, Clause 6 of the Resolution of the Plenum Supreme Court USSR dated November 24, 1978 "On the application by the courts of legislation regulating the remuneration of workers and employees" (BVS USSR. 1979. N 1)).
6. Fundamentally new is the rule that allows compensation for overtime work by providing additional rest time - Art. 152 of the Labor Code of the Russian Federation provides for the possibility, at the request of the employee, of providing him with additional rest time instead of increased pay, but not less than the time worked overtime.
The desire of the employee to receive this type of compensation for overtime work must be expressed by him in writing, while the employer, if there is a corresponding application from the employee, is obliged to provide him with additional rest time. The timing of the use of this type of overtime compensation must be agreed upon by the parties.
Article 152 of the Labor Code of the Russian Federation does not establish the duration of additional rest time, limiting only its minimum limit: not less than the time worked overtime. The specific duration of this time can be established in the collective agreement, in the individual labor contract, as well as in the additional agreement of the parties to the labor contract, concluded by them either when the employee is involved in overtime work, or when this type of compensation is provided. Because Art. 99 of the Labor Code of the Russian Federation connects the involvement of an employee in overtime work with his written consent, it is advisable to determine in it the type of compensation, as well as the duration of additional rest time and the time it is used when the employee chooses this particular type of compensation.
- Up
“Many do not know their labor rights, and employers take advantage of this,” says Sergey Saurin, Deputy Chairman of the Board of the NP Lawyers for Labor Rights.- Now there are a lot of complaints due to delays in wages: “We haven’t seen money for 2 months, we don’t know how to feed our children.” People suffer and do not know what is in Labor Code an algorithm of actions is prescribed for them: if the salary or even part of it is delayed for more than 15 days, you can notify the employer in writing and not go to work (Article 142 of the Labor Code). This measure, as well as appeals to the labor inspectorate and the court, usually have a sobering effect on employers. It is enough for a person to make it clear to the boss that he is familiar with labor legislation, and they begin to talk to him differently.
Suppose a company is cutting staff. Employees are called one by one and forced to write a statement on own will: “If you don’t leave in a good way, we’ll fire you under the article!” Not knowing the laws a person will leave with nothing or accept a handout - he will sign an “agreement of the parties” with a severance pay of 1 salary. An employee who knows his rights will not succumb to threats (it is possible to dismiss under the article only for theft, embezzlement, absenteeism, drunkenness, etc.) more money or downsizing. This means that by law they are required to warn him 2 months in advance, the person will work them out and receive 2 salaries (Article 180 of the Labor Code). Then he is supposed to severance pay- 1 average salary. If not settled for new job within 2 months, on the previous one they are obliged to give him another salary. Moreover, if a person registers with an employment center and does not get a job with his help, the former employer must also pay for the 3rd month. That is, in total, from the moment of notice of dismissal, a person can receive 5 salaries (Article 178 of the Labor Code). That is why it is necessary to bargain with the employer - if he wants to part with you quickly, let him pay "by agreement of the parties" 3-5 salaries.
Processing fee
According to the HSE, in 2016, 4.5 million people, or 6% of total number employed, processed - worked more than the 40 hours a week required by law. “Processing is a mass phenomenon in the country, but people usually don’t get anything for it,” says lawyer V-alentin Ostrovsky.- But in Art. 99 of the Labor Code expressly states: the employer is obliged to ensure accurate accounting of overtime work. They cannot exceed 4 hours for each employee on 2 consecutive days and 120 hours per year, must be paid at a higher rate or replaced by additional rest days (see infographic). Sometimes workers are delayed due to their own fault, but more often, overtime occurs due to a heavy workload. So, you can demand from the employer registration and payment of overtime.
If it is written in the employment contract that you work on the terms irregular day, the employer has the right to involve you outside of working hours. For this, he must provide additional paid leave of at least 3 days (Article 119 of the Labor Code).
"V Lately cases when workers due to financial difficulties of the enterprise are transferred to part-time work have become more frequent. The salary is reduced, but people should know: all other labor rights are fully preserved for them (Article 93 of the Labor Code), - says lawyer Alexander Neshko.- You should be given a full-fledged paid vacation of 28 days (for teachers, health workers, northerners, Chernobyl victims - more), holidays and sick leave, enroll this period of work in the experience, give the pregnant woman maternity leave etc.".
“Most of all labor rights are granted by the law to pregnant women and mothers of small children,” says lawyer Vasily Ursul.- Pregnant women cannot be fired (except for the liquidation of an enterprise), involved in overtime, work at night, sent on business trips. Also, overtime and night work are not allowed for disabled people, teenagers under 18 years old and mothers with children under 3 years old. Those who care for sick family members, as well as mothers and fathers raising children under 5 alone are also exempted from night work (Article 96 of the Labor Code). If a young mother goes to work part-time or works at home, she can also receive a child care allowance in parallel. Few people know about this right and use it.”
Vacation for... a year?
“It's time for the holidays. The law allows you to divide the rest into any number of parts, but one of them must be at least 14 days, says lawyer Vladimir Postaniuk.- You can only be recalled from vacation with your consent. And if you suddenly get sick, do not be upset and take a sick leave. In case of illness, leave must be extended (Article 124 of the Labor Code).
In addition to the annual paid vacation, the law in some situations obliges employers to provide vacation without pay. For example, employees in the event of the birth of a child, marriage registration, death of close relatives should be given up to 5 days (Article 128 of the Labor Code). Working pensioners - up to 14 days a year, disabled people - up to 60 days. If an employee has 2 or more children under 14 years of age, a disabled child under 18 years of age, a mother or father alone is raising a child under 14 years of age, once a year they have the right to take additional leave of up to 14 days. It can be attached to the annual paid one or used separately. And teachers after every 10 years of continuous teaching work have the right to leave up to 1 year with the preservation of the workplace and position (Article 335 of the Labor Code). True, only a few teachers enjoy a legal respite, because sabbatical not paid.
How is overtime compensation paid if employees are involved in employment outside the labor standards established by law? Is it possible for an employer to pay for processing not with money, but with time off? Consider the features of accounting for such transactions.
When is overtime compensation due?
The concept of working time is established in Art. 91 of the Labor Code is the time for the employee to fulfill his duties in accordance with the terms of the employment contract and / or internal regulations. In this case, a 40-hour week is automatically taken as the normal duration of work. The obligation to record the time actually worked by the staff rests with the employer.
Any work performed by a specialist in excess of established standards and at the initiative of the employing company (stat. 99). If accounting is carried out using the summarized method, processing is considered to be a period of employment in excess of the established standards for the accounting period. Accordingly, compensation for overtime work is due only for the normalized employment of employees. If the employer occasionally calls a specialist with an irregular nature of work, such employment cannot be recognized as overtime, and the processing time is not subject to additional payment (Articles 97, 101 of the Labor Code).
Note! To involve an employee to work outside the official working hours, it is necessary to issue an order from the head of the enterprise or an order. And the list of positions providing for an irregular working day is approved in the local acts of the enterprise or the collective agreement. The total maximum duration of extracurricular work is 120 hours per year, or 4 hours for 2 consecutive days (stat. 99).
Overtime Compensation - Types of Benefits
Compensation for processing under the Labor Code of the Russian Federation is provided in the form of payment of an increased salary, in accordance with the standards of Art. 152 TC:
- Minimum 1.5-size of the usual wage - is charged for the first 2 hours of employment.
- Minimum 2-size - charged for all subsequent hours of employment. The same amount is paid for overtime work on holidays and/or weekends.
Note! The payment procedure may be changed by the decision of the employer with an increase established at the federal level minimum size. Compensation cannot be reduced. Also, at the request of the employee, extracurricular work can be compensated by additional days of rest with a minimum duration of processing time (stat. 152).
Overtime Compensation - Accounting
For the correct accounting of overtime processing, a time sheet is maintained with the reflection of data for each employee separately. Additionally, you can fill out a special accounting journal, which opens for a calendar year. To attract workers, it is necessary to issue an order for processing in any form. The person's consent is required. The grounds for calling an employee without consent are listed in Art. 99. It must be taken into account that some categories of personnel are prohibited from engaging in overtime employment. Familiarization of the order is carried out under the personal signature of a specialist.