The norm of hours at a 40 hour week. How to determine the annual rate

Before talking in detail about the norm of working time (hereinafter also - NRT), one should understand the basics: what it consists of and what it affects. In this article, we analyze in detail how the norm of working hours for 2017 is calculated.

Annual Challenge

To release any type of product, including absolutely different industries industry and production, the agricultural sector, it is necessary to use the labor skills of the relevant personnel. From obtaining a kitchen stool to creating a jet aircraft, any product or product is produced anyway with the participation of a person.

A group of specialists, a large team or an individual master in their sector of activity spend on work a certain amount of time. Therefore, when planning production processes and mutual cooperation with other companies and buyers of manufactured products, the manufacturer must calculate in advance the working hours for each specialty involved in his enterprise. Ultimately, this also affects the number of employees who can be accepted into the organization.

In short, the management, together with the HR department and raters, has to calculate the NRT every year.

How to determine the annual rate

First, let's break down the term itself. By general rule working time rate is the number of hours spent on work in a calendar period. Usually. Based on 40 hours a week.

Today, it is calculated on the basis of the order, which is set out in the order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 No. 588n (hereinafter also referred to as the Order).

According to the provisions of this regulatory act, the duration of the working week (at a rate of 40 working hours, and sometimes less) is divided by the number 5 (if a person works on a 5-day schedule) and multiplied by the number of working days per year. After that, from the result obtained, the number of hours by which the working days were reduced, which go right before the official public holidays, is subtracted:

• New Year;
• 9th May;
• other similar holidays.

By law, a working day and at the same time a pre-holiday day is usually considered to be reduced by 1 working hour.

The norm of working hours for the next year must be calculated before the end of the previous year. In this case, you need to take into account:

1. Requirements labor law RF.
2. Decrees of the Government of the Russian Federation, correcting working days and holidays for the next year.

So, regarding the period of 2017, the Cabinet of Ministers of the Russian Federation issued a resolution of August 04, 2016 No. 756. It says that such days of rest will be postponed:

• 01/01/2017 to 02/24/2017;
• 01/07/2017 to 05/08/2017.

It is possible that for a beginner in the field of labor rationing, these procedures will seem confusing and difficult to understand. However, only taking into account all these regulations and by-laws, you can find out how the norm of working hours for 2017 and subsequent labor periods is correctly calculated.

Number of working hours in 2017

When determining it, the following provisions should be taken into account:

• even if the employee works 5 or 6 days a week, Sunday is considered a day off;
• it is possible to postpone a day off for individual specialists only if the enterprise, for an objective reason, is not able to stop the work process for the weekend. That is, the staff must perform their duties both on Saturday and Sunday. This is evidenced by article 111 of the Labor Code;
• article 112 of the Labor Code of the Russian Federation contains a list of holidays, upon the occurrence of which employees rest.

The Labor Code also includes the New Year holidays as holidays (from 01.01 to 08.01 inclusive). Christmas is also classified as a holiday with the appointment of a day off.

In addition, a holiday that falls on a weekend transfers such a day of rest. This principle works every year. The only exceptions are the first 8 days of January - New Year and Christmas. The fact is that the transfer of days of rest to the New Year holidays does not automatically occur. Every year, the Government of the Russian Federation, in a separate order, approves in return the days when employees of enterprises rest and do not go to work. This moment is stipulated by part 5 of article 112 of the Labor Code of the Russian Federation.

According to the legislation (part 1 of article 95 of the Labor Code of the Russian Federation), the length of the working day on the eve of an official holiday should be cut by 1 hour.

All of the above requirements of the Labor Code of the Russian Federation, as well as the accounting of the Procedure, are the basis for calculating working time for a calendar year. Speaking specifically and in numbers, the norm of working hours for 2017 will be as follows:

Average monthly NRT for 2017

Meanwhile, knowledge of the total annual time for work does not give a complete picture of the working hours in each month. Full accounting requires being aware of the average monthly working time (each month separately).

For these purposes, the number of calendar days in a month matters. It can be from 28 to 31. So, 2017 is not considered a leap year. In addition, each month has its own number of holidays and days off. And it differs significantly. For example, in January - as many as 8 days in addition to the weekend are declared non-working. But April and October in 2017 do not have non-working public holidays.

Thus, you can use the average monthly number of working hours to plan the workflow. It is necessary to collect together all the data for a particular year and the duration of the work in it, calculated in hours.

It is generally accepted that the average amount of working time per month is obtained by dividing the total annual amount of hours by 12. So, for employees with different hours of work, the norm of working hours for 2017 is shown in the table.

Other NRVs for 2017 in Russia

In practice, accounting personnel service need additional data on working time standards for 2017. The information will be more complete if you know that in 2017 with a 40-hour work week:

• total number of working days - 247;
• weekends and holidays - 118 days;
• shortened days - 3.

Quarterly table of working hours in 2017
Quarter	Working days	Working hours
1st	57	520
II	61	488
III	65	520
IV	64	511

Local Features

The above figures apply to all Russian Federation. But in some regions, their own days of rest associated with local religious holidays can be announced. Namely, on the basis of Article 4 of the Law “On Freedom of Conscience and Religious Associations” of September 26, 1997 No. 125-FZ.

There are also additional provisions that give the authorities of the constituent entities of the Russian Federation to make certain calendar dates days off for reasons other than religious ones. These are article 6 of the Labor Code and paragraph 8 of the letter of the Ministry of Labor of Russia dated June 10, 2003 No. 1139-21.

In such cases, the estimated norm of hours of work for 2017 will look different than in the main in Russia.

Local destination weekends have an essential feature. If they are introduced, then the region compensates itself for all losses in income.

Employee category accounting

It is necessary to calculate NRV taking into account the category of specialist and the specifics of the work. Yes, at times working time staff should be cut. Despite the fact that other employees of this enterprise, working on the same schedule, do not receive changes in their work schedule.

For example:

• article 92 of the Labor Code refers to the limit of working hours for employees with disabilities of the first two groups. A maximum of 35 hours per week they can be involved in the enterprise;
• if there are works with harmfulness of the 3rd or 4th degree - no more than 36 working hours;
• article 94 of the Labor Code of the Russian Federation limits the working time of minor employees. Duration - no more than 7 hours a day. And if he is under 16 years old, then the maximum is 5 hours at work.

Each enterprise takes these moments into account and takes into account the time it takes for the work process as a whole.

Production calendar, taking into account the norm of working hours for 2017

It is not uncommon to find a production calendar in factories or on the Internet that takes into account all work shifts, holidays, weekends, shifts in working hours, etc. (see figure below). It should be noted that such a calendar stands somewhat apart from the Labor Code and the Order, since it does not have official recognition. It cannot be considered a normative act.

However, in practical use, the calendar is very convenient, which is why it is often used. Accountants use it in calculating paid days (for example, by sick leave), and the personnel department with its help paints the vacation schedule of employees.

That is, such a calendar is compiled independently on the basis of a regular calendar, where weekends and holidays are indicated. It can be bought at any bookstore before next year. Everything is detailed in it on the basis of the norms of the Labor Code of the Russian Federation and government decrees. In a similar calendar, the duration of working hours is prescribed for each day of this year. Of course, its size should be such that all the necessary notes are placed.

An enterprise that calculates working hours for staff should carefully monitor annual calendar changes and the overlap of public holidays with weekends. It is also necessary to constantly review the news and not miss the appearance of changes or additions to regulations labor laws that regulate the length of working hours for any profession and / or category of workers.

Production calendar- This is a document that is compiled on the basis of. It includes accurate information about the number of working days. Holidays and pre-holiday days for each year. This takes into account the transfer of days off to working days. Which are established by the Government of the Russian Federation. In this regard, the number of working days varies every year. It depends on the number of additional "non-working" days. Which appear when a holiday that falls on a weekend is moved to a working day.

The HR calendar is very important and the right document. First of all, for accountants and services working with personnel. Since with its help you can create an accurate work schedule. Calculate the number of hours worked. And, depending on their number, calculate the correct salary or bonus. Also, with the help of the production calendar, various reporting documentation is prepared in state structures. And vacations and are calculated.

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PRODUCTION CALENDAR 2018 - 2019 free download for 5 day work week.

The production calendar 2018 - 2019 is a document that is compiled on the basis of the Russian Federation. The calendar contains accurate information about the number of working, holidays and pre-holiday days for each New Year. Taking into account changes in the transfer of days off to working days, which are established and approved by the Government of the Russian Federation. The production calendar 2018 - 2019 is, in fact, a "cheat sheet" in the work of a personnel officer and an accountant for wages. Here, therefore, is the important information that is given in this production calendar for a 5-day work week. It is designed to help avoid errors in payroll. In addition, it will facilitate the calculation of working hours, sick leave or vacation.

In the published production labor calendar of the personnel officer in Word format. You will find information about the number of working days and days off, holidays, the number of working hours in the quarter, half year and in general in 2019 - working hours for 2019.

Download with weeks printable production report sheet calendar 2019 with a five-day working week, A4 format, approved by the government of the Russian Federation, with holidays and weekends, as always, you can absolutely free of charge at the link below.

Production calendar 2019

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Production calendar 2018

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Production calendar 2017

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Production calendar 2016

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Production calendar 2015

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Production calendar 2014

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Working time norms for 2019 - 2020, 5 day working week

Currently, the Procedure for calculating the norm of working time for certain calendar periods of time (month, quarter, year) is in force. Depending on the set working hours per week. Approved by the Order of the Ministry of Health and Social Development of Russia dated August 13, 2009 No. 588n. In accordance with this Procedure, this norm is calculated according to the settlement schedule of a five-day working week. With two days off on Saturday and Sunday. Based on duration daily work(changes) for example.

• with a 40-hour work week - 8 hours,
• with a 36-hour work week - 7.2 hours;
• with a 24-hour work week - 4.8 hours.

Working hours for 2019 5 day work week

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Working hours for 2018 5 day work week

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Working hours for 2017 5 day work week

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Number of days off, holidays in 2019 - 2020

The production calendar shows the norm of working hours for months, quarters and 2020. In general, with 40-, 36- and 24-hour work weeks. As well as the number of working days and days off with a five-day working week with two days off.

For example, taking into account the transfer of days off, we will rest almost as much as before. New Year's holidays will be smaller. But May - more. In total, it turns out that the Russians, in addition to holidays and regular weekends, will have another 28 days to rest. The New Year holidays of employees amounted to 8 days - from January 1 to January 8, 2019. In May, the duration of the rest of employees associated with the Spring and Labor Day will be 4 days - from May 1 to May 4. And the periods of rest associated with the celebration of Victory Day will be 3 days - from May 9 to May 11. National Unity Day - 4 days (from 1 to 4 November). In this case, the norm will be observed. According to which the duration of the weekly uninterrupted rest should not be less than 42 hours.

The production calendar shows the norm of working hours for months, quarters and the year as a whole with 40-, 36- and 24-hour working weeks. As well as the number of working days with a five-day working week with two days off. In accordance with current regulation the norm of working time for certain periods of time is calculated according to the settlement schedule of a five-day working week with two days off. On Saturday and Sunday. Based on the following duration of daily work (shift).

• with a 40-hour working week - 8 hours, on holidays - 7 hours;
• with a working week of less than 40 hours - the number of hours. Obtained as a result of dividing the established duration of the working week by five days. On the eve of non-working holidays, working hours are reduced by 1 hour.

The norm of working time calculated in the specified order applies to all modes of work and rest.

In January 2019, with a five-day working week with two days off - 15 working days and 16 days off. Including 8 holiday non-working days January 1st, 2nd, 3rd, 4th, 5th, 6th, 7th and 8th.

The working hours for this month are

• with a 40-hour work week - 120 hours (8 hours x 15 days);
• with a 36-hour work week - 108 hours (36 hours: 5 days x 15 days);
• with a 24-hour work week - 72 hours (24 hours: 5 days x 15 days).

In 2019, with a five-day working week with two days off, 247 working days. Including 5 pre-holiday days (April 30, May 8, June 11, November 3, December 31). And 118 days off, including 14 public holidays (January 1, 2, 3, 4, 5, 6, 7 and 8, February 23, March 8, May 1 and 9, June 12, November 4).

The working hours are:

Every company knows that paying taxes on time is just as important as paying wages. Tax calendars will remind you when and what tax to pay.

Production calendar- This is an important assistant in the work of an accountant! The information provided in the production calendar will help you avoid errors in payroll, facilitate the calculation of working hours, sick leave or vacation.

The calendar for 2019 will show holiday dates, will talk about the transfer of weekends and holidays in the current year.

On one page, designed as a calendar with comments, we tried to collect all the basic information that is required in your work every day!

This production calendar has been prepared on the basis of Decree Pof the Government of the Russian Federation dated October 1, 2018 No. 1163 " "

First quarter

		JANUARY						FEBRUARY						MARCH
Mon			7	14	21	28			4	11	18	25			4	11	18	25
Tue		1	8	15	22	29			5	12	19	26			5	12	19	26
Wed		2	9	16	23	30			6	13	20	27			6	13	20	27
Thu		3	10	17	24	31			7	14	21	28			7*	14	21	28
Fri		4	11	18	25			1	8	15	22*			1	8	15	22	29
Sat		5	12	19	26			2	9	16	23			2	9	16	23	30
Sun		6	13	20	27			3	10	17	24			3	10	17	24	31

	January	February	March	I sq.
Amount of days
Calendar	31	28	31	90
workers	17	20	20	57
Weekends, holidays	14	8	11	33
Working time (in hours)
40 hours. a week	136	159	159	454
36 hours. a week	122,4	143	143	408,4
24 hours. a week	81,6	95	95	271,6

Second quarter

		APRIL						MAY						JUNE
Mon		1	8	15	22	29			6	13	20	27			3	10	17	24
Tue		2	9	16	23	30*			7	14	21	28			4	11*	18	25
Wed		3	10	17	24			1	8*	15	22	29			5	12	19	26
Thu		4	11	18	25			2	9	16	23	30			6	13	20	27
Fri		5	12	19	26			3	10	17	24	31			7	14	21	28
Sat		6	13	20	27			4	11	18	25			1	8	15	22	29
Sun		7	14	21	28			5	12	19	26			2	9	16	23	30

	April	May	June	II quarter.	1st p/y
Amount of days
Calendar	30	31	30	91	181
workers	22	18	19	59	116
Weekends, holidays	8	13	11	32	65
Working time (in hours)
40 hours. a week	175	143	151	469	923
36 hours. a week	157,4	128,6	135,8	421,8	830,2
24 hours. a week	104,6	85,4	90,2	280,2	551,8

Third quarter

		JULY						AUGUST						SEPTEMBER
Mon		1	8	15	22	29			5	12	19	26			2	9	16	23/30
Tue		2	9	16	23	30			6	13	20	27			3	10	17	24
Wed		3	10	17	24	31			7	14	21	28			4	11	18	25
Thu		4	11	18	25			1	8	15	22	29			5	12	19	26
Fri		5	12	19	26			2	9	16	23	30			6	13	20	27
Sat		6	13	20	27			3	10	17	24	31			7	14	21	28
Sun		7	14	21	28			4	11	18	25			1	8	15	22	29

	July	August	September	III quarter.
Amount of days
Calendar	31	31	30	92
workers	23	22	21	66
Weekends, holidays	8	9	9	26
Working time (in hours)
40 hours. a week	184	176	168	528
36 hours. a week	165,6	158,4	151,2	475,2
24 hours. a week	110,4	105,6	100,8	316,8

fourth quarter

		OCTOBER						NOVEMBER						DECEMBER
Mon			7	14	21	28			4	11	18	25			2	9	16	23/30
Tue		1	8	15	22	29			5	12	19	26			3	10	17	24/31*
Wed		2	9	16	23	30			6	13	20	27			4	11	18	25
Thu		3	10	17	24	31			7	14	21	28			5	12	19	26
Fri		4	11	18	25			1	8	15	22	29			6	13	20	27
Sat		5	12	19	26			2	9	16	23	30			7	14	21	28
Sun		6	13	20	27			3	10	17	24			1	8	15	22	29

	October	november	December	IV quarter.	2nd p/y	2019 G.
Amount of days
Calendar	31	30	31	92	184	365
workers	23	20	22	65	131	247
Weekends, holidays	8	10	9	27	53	118
Working time (in hours)
40 hours. a week	184	160	175	519	1047	1970
36 hours. a week	165,6	144	157,4	467	942,2	1772,4
24 hours. a week	110,4	96	104,6	311	627,8	1179,6

* Pre-holiday days, on which the duration of work is reduced by one hour.

The very concept of working time implies the period for which the employee fulfills his labor obligations in accordance with the contract concluded with him and the principles internal regulations. This definition also includes other time periods named in Labor Code working time.

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Legislation

According to article 91 of the Labor Code of the Russian Federation, the norm cannot exceed 40 hours a week. In cases where the employer, following the law, must establish reduced working hours, 24, 35 or 36 hours a week are approved.

The RV norm is necessary for establishing, as well as for paying, on weekends and holidays.

RW standards

The following time limits are distinguished:

• Work week. It can consist of five days (Saturday and Sunday are days off), or six, but its duration should normally be 40 hours, or with a reduced RV - 24, 35 or 36.
• Change. The concept of a work shift includes the time after which workers employed in the same labor process replace each other. It happens day and night. When working in shifts, sometimes there is such a nuance as the inability to reduce the duration of the shift when it is provided (for example, on a pre-holiday day). Then this time is considered processing and is paid in accordance with the norms of overtime or compensated by the provision. Payment for the night shift (from 22.00 to 06.00) occurs at an increased rate, which is approved by the employer.
• Working day. The time during the day in which the work is done. Normally equal to 8 hours.
• Accounting period. Hours worked for a calendar period (for example, a quarter or a month, but not more than a year). This period allows you to correlate hours with the standards established by law. This is a kind of control over the RW norm.
• Employment limit. Employment limit set by law. An example would be . The number of hours worked in this case cannot exceed half of the RW norm per month. With a 40-hour working week in October 2019, part-time work should not take more than 84 hours.

Accounting for RV is selected in accordance with the specifics of the enterprise.

Rules and examples for calculating working hours

Working time calculation takes into account a large number of factors, but the main one is the work schedule. It can be daily, weekly and summarized. The latter involves a shift schedule.

In addition, when accounting for RW, the following are provided:

• type of working week: five days, six days;
• daily duration of labor activity;
• the time when the work was started and finished;
• breaks;
• sequence of working days with non-working days;
• number of shifts in 24 hours;
• the presence of holidays, when the duration of the working day is reduced.

Monthly calculation

In general, the calculation of RV for a month with a five-day period is made according to the following formula:

Ntotal \u003d Prv: 5 x Krd - 1 hour x Efficiency, where:

• Ntot - norm RV;
• Prv - the duration of RV per week (40.35, 36 or 24);
• Krd - the number of working days in the period (month, year);
• Kppd - the number of pre-holiday days.

For example:

There are 21 working days in October 2019. So, with a 40-hour week, it will turn out: 40: 5 x 21 - 0 = 168 hours. At 36 hours: 36: 5 (days) x 21 = 151.2 hours. Hence the conclusion is this: the maximum working hours in October 2019 should not exceed 168 hours.

Six days

A six-day week also cannot exceed 40 hours in total.

Let's take the same October with a six-day period. There will be 26 working days, the norm is 168 hours. Divide 168 by 26 for about 6 and a half hours a day. But in the Russian Federation, a 7-hour workday is used for a six-day working week, and before the weekend it is reduced to 5 hours.

On the eve of a holiday with a five-day working day, the working day is reduced by one hour, a six-day working day cannot be more than five hours.

Number of working days between dates (formula)

Excel has a function called NETWORKDAYS. Its arguments are start and end dates. These are required values. And also an optional argument - holidays. When entering data on holidays, these days are excluded from the calculation.

Calculation of RW for 2019

The production calendar is taken as the basis. Here it must be taken into account that the year is a leap year, and there are 366 days in it. There are 247 working days. Weekends and holidays - 119. There are only two pre-holiday days this year.

Calculating according to the formula (if a 40-hour work week is taken), it turns out: 8 * 366 - 2 = 1974 hours.

If we take into account a week consisting of 36 hours, then a year will turn out to be 1776.4 hours. And with a 24-hour week, respectively, 1183.6 hours of RV.

Calculation with a shift schedule

With such a schedule is often used.

Summary accounting is used for shift schedules, rolling holidays, and approval.

The need for such accounting arises in cases where the required norm, for example, 40 hours a week, is not maintained. But it is equalized for a certain accounting period - it can be 1 month (which is more convenient), a quarter or a year.

Example:

Driver Yu.P. Ivanov, who works at Petra LLC, where summary accounting is introduced, and a quarter is taken for calculation, worked 447 hours from January to March 2019 inclusive.

Of them:

• 118 hours in January;
• 145 hours in February;
• 184 hours in March.

This driver is an employee with a 40-hour work week. This means that the norm for the first quarter is 447 hours, where:

• 120 hours - January;
• 159 hours - February;
• 168 hours - March.

It can be seen from the calculations that the norm was not exceeded.

Calculation of RV on a business trip

The seconded person performs an official assignment, and not his own function determined by the employment contract.

In accordance with this, the time spent by the employee in is not the working time that is defined in Article 91 of the Labor Code.

The duration of the RV in this case is set based on several factors:

• the nature of the job;
• execution conditions;
• host mode.

When recruiting for a business trip on weekends or holidays, these days must be marked and paid accordingly.

Calculation of RV with a schedule in three days

Such a schedule is referred to as either shift work or flexible work. In this case, the norm of 40 hours a week cannot be met. Therefore, hours in excess of the norm will be considered overtime, and their number will be determined at the end of the accounting period.

Here it is more convenient to choose a period for accounting equal to one year. Then the processing will be compensated by the defect.

Settlement at partial rate

For a normal working week (40 hours), the calculation is as follows:

• If 0.75 of the rate is taken into account, then 40 * 0.75 = 30 hours per week. With a five-day week - 30 divided by 5, it turns out that the daily norm is 6 hours. To calculate the number of hours per month, you need 30: 5 * (the number of working days in a calendar month). For example, February 2019 has 20 business days. So 30: 5 * 20 = 120 hours.
• 0.25 rate: 40 * 0.25 = 10 hours. It should be borne in mind that working time can be distributed as 5 days for 2 hours, and 2 days for 5 hours. Next, we also take February: divide 10 by 5 and multiply by 20. It turns out 40 hours a month.

Bid	Hours per week	Hours per month (February 2019 is taken as an example)
0.3 stakes	12	48
0.4 stakes	16	64
0.5 bets	20	80
0.6 rates	24	96

The norm of working hours for 2018 is the total amount of days and hours to be worked out for a certain period by each employee. It is convenient to track the standard according to the production calendar. It provides monthly calculations of working days, weekends, holidays and norms of working hours for different working weeks. As a basis for withdrawal normative values the provisions of the Labor Code of the Russian Federation and the Order of the Ministry of Health of August 13, 2009 No. 588n “On the procedure for calculating the norm of working time” are taken.

Working hours 2018

Determining the standard of working out is necessary for the implementation of monthly payroll. If the amount of time worked according to the time sheet meets the standard, the employee can expect to receive the full amount of remuneration prescribed in employment contract. If the hours worked are less than the norm, the amount of the salary and the allowances depending on it will decrease in proportion to the output.

The current norm of working hours for 2018 - table:

Working hours for 2018 reporting year broken down by months, it varies due to the unequal duration of working weeks for different categories of personnel. In the standard version, the weekly work rate is 40 hours (8 hours daily with two days off, one of which falls on Sunday). For some groups of employees, the employer is obliged to set a reduced working time - 36 hours a week or 24 hours (with daily working hours of 7.2 and 4.8 hours, respectively).

An independent calculation of the standard of working off may also be necessary if underage workers are employed at the enterprise. Limit values according to the duration of daily work for them, Art. 94 of the Labor Code of the Russian Federation.

The monthly norm of working hours for 2018 is the lowest in January. This is due to long New Year holidays. There is one public holiday in February, before this date the working day for all employees must be reduced by 1 hour.

The duration of working hours is also affected by the postponement of weekends and holidays. For 2018, the list of such transfers was approved by the Government in Decree No. 1250 of October 14, 2017. The standard of working hours for March 2018 takes into account the holiday and the transfer from January 6. Due to this, two additional days of rest and one shortened working day were formed during the month.

The work schedule was adjusted in April as well. In May, there are typical breaks for this month for "long" weekends.

The norm of working hours for June 2018 contains the transfer of the day off, implemented within one month. The hourly standard for working out is set taking into account the public holiday on June 12 and the shortened shift the day before (20 working days x 8 hours in each working day - 1 hour reduction before the holiday = 159 hours per month).

The norm of working hours in July 2018 does not have "holiday" nuances, it reflects only full working days. Consider an example of calculating the July standard:

• in relation to the base 40-hour week - 176 hours (22 working days x 8 hours of daily work);
• for a 36-hour weekly output, a standard of 158.4 hours is used (22 working days x 7.2 hours of work per day);
• with a 24-hour weekly rate, the hourly working time per month will be 105.6 hours (22 working days x 4.8 hours of daily work).

The norm of working hours in August 2018 does not contain holidays or shortened days. There are no additional days of rest in September-October. There is one holiday in November, but there is no reduction in the working day before it. In December there is an intra-month transfer and 1 shortened day on the 29th.

The formula for calculating the norm of working hours

The standard for working time for a certain month is calculated according to the following algorithm:

The duration of the working week in hours / 5 x The number of working days in a particular month by production calendar for a five-day working week - Hours for which the reduction of working hours was made in the month in question on pre-holiday dates.

The annual norm of working time is calculated in a similar way, only the number of all working days in a year and the total annual number of hours by which work is reduced on pre-holiday days are taken into account for calculation.

At the same time, it should be borne in mind that the normal duration of the working week should not exceed 40 hours, including during the “six-day work” (Article 91 of the Labor Code of the Russian Federation).

The norm for summarized accounting

When summarizing the accounting of work time, the accountant should be guided by the standards of the settlement interval approved at the enterprise without being tied separately to each month. During one such interval, according to the time sheet, the employee may alternate between periods of processing and shortcomings, and according to the total amount of hours for the required period, compliance with the standard is obtained.

For example, the norms of working hours for 2018 in the date range from January to March with a 40-hour week are 446 hours (136 hours + 151 hours + 159 hours). According to the timesheets for the indicated months, the employee recorded the following data on working out:

• in January 122 hours at a rate of 136 hours;
• in February 159 hours with the standard equal to 151 hours;
• in March, 165 hours were worked, which is 6 hours higher than the base rate of 159 hours.

As a result, for 3 months a person worked the prescribed 446 hours (122 + 159 + 165), there is no overtime, the employee will receive a salary in the prescribed amount.