How many hours can you work on the night shift? Women with small children. How to indicate a condition for working at night in an employment contract

Working at night - everything seems to be simple: they were hired and paid at an increased rate. But there are certain difficulties. Incorrect involvement in night work is fraught not only labor disputes, the result of which may be the collection from the employer of additional payments and compensation for moral damage, but also administrative fines under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Let's answer some questions.

According to Art. 96 of the Labor Code of the Russian Federation, night work is recognized as every hour of the work shift falling on the period from 22.00 to 6.00.
Operating time at night is reduced by 1 hour. Wherein total working days per year in a three-shift mode should not exceed total number workers in one- and two-shift work. Thus, the normal working hours for workers working night shifts are reduced by a number of hours equal to the number of night shifts.
The duration of night work is not subject to reduction for employees who have already been assigned a reduced working time, as well as for employees hired specifically for night work.
The duration of work at night is equal to the duration of work in daytime in cases where this is necessary due to working conditions, as well as shift work with a six-day work week with one day off. The list of specified works can be determined collective agreement, local normative act.

Who cannot be allowed to work the night shift?

The following are not allowed to work at night:
- pregnant women;
- employees under the age of eighteen (except for persons involved in the creation and (or) execution works of art);
- other categories of workers in accordance with the Labor Code of the Russian Federation and others federal laws.
In addition to these categories, permission to work at night in accordance with Art. 96 Labor Code RF only with their written consent and provided that such work is not prohibited for them for health reasons in accordance with medical report, you can have the following employees:
- women with children under three years of age;
- disabled people;
- workers with disabled children;
- workers caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation;
- mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of this age.
At the same time, these employees must be informed in writing of their right to refuse to work at night.

How are night work paid?

The minimum amount of additional payment for night work should not be less than 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of night work. This amount is established by Decree of the Government of the Russian Federation of July 22, 2008 N 554. The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the employment contract, as well as other regulatory documents. For example, remuneration of federal civil servants of the customs authorities of the Russian Federation for work at night is carried out on the basis of Order of the Federal Customs Service of December 26, 2008 N 1672. According to this Order Employees of the customs authorities of the Russian Federation are given increased wages for each hour of work at night (from 10 pm to 6 am) in the amount of 20% of the monthly official salary calculated per hour of work.
Most often, additional payment for night work is made in organizations in which work is carried out in three shifts, in organizations with a continuous production cycle, as well as in workers of professions and positions for which a summarized working time regime is applied.

What is the maximum wage for night work?

The current legislation has not established the maximum amount of increase in wages for work at night, and therefore the employer has the right to establish any amount of increase in wages for work at night that exceeds 20% of the hourly tariff rate (salary (official salary) calculated per hour of work ) for each hour of night work.

How to reflect night work on a timesheet?

Employees’ work at night (from 10 p.m. to 6 a.m.) is reflected in the time sheet with the letter code “N” or digital code"02" indicating the number of hours of actual night work. If an employee works not only at night, then the hours worked outside the period from 6 to 23 hours are reflected by the letter code “I” or the digital code “01”.

How to make payments when working on a “every three days” work schedule?

An employee who works on a 24/7 schedule should be paid extra for night work. In accordance with the provisions of Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work at normal conditions, but not lower than the established sizes labor legislation and other regulatory legal acts containing norms labor law. Thus, the increased rate of pay for night hours does not depend on the working hours.
The minimum increases in wages for night work are established by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission on Regulation social labor relations. The specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract (Article 154 of the Labor Code of the Russian Federation).

How to pay night time pay to an employee if his work time coincides with the clock change?

Let us recall that in accordance with the amendments made by the Federal Law of July 21, 2014 N 248-FZ "On Amendments to the Federal Law "On the Calculation of Time" to the Federal Law of June 3, 2011 N 107-FZ "On the Calculation of Time" "on the territory of the Russian Federation at 2 a.m. on October 26, 2014, a time change occurred in all time zones. The time was moved back an hour.
If an employee of the organization performed work duties from 22.00 to 08.00 on the night of October 25-26, 2014, the employer must pay for the extra hour of work both as night work and as overtime work.
This conclusion was made on the following basis: according to Part 1 of Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.
But besides this, due to the time shift back an hour, the employee will actually work 11 hours instead of 10. In this case, the employee will work an extra hour at night.
Thus, an employee of the organization will also work one hour overtime.
Let us turn to the norms of Art. 152 of the Labor Code of the Russian Federation: overtime work is paid for the first two hours of work at least one and a half times the amount. Specific amounts of overtime pay may be determined by a collective agreement, local regulations or an employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Is it possible to fire an employee who refuses to work the night shift?

In the event that the law establishes restrictions for a particular employee on his involvement in night work, the employer does not have the right to force him to do such work. Let us recall that the norms of Part 5 of Art. 96 of the Labor Code of the Russian Federation establishes a category of workers whose involvement in night work is prohibited. These include:
- pregnant women;
- workers under the age of eighteen, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with the Labor Code of the Russian Federation and other federal laws.
In addition, the employer may be required to work at night only with their written consent and provided that such work is not prohibited for health reasons in accordance with a medical report:
- women with children under three years of age;
- disabled people;
- employees with disabled children;
- workers caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation;
- mothers and fathers raising children under the age of five without a spouse;
- as well as guardians of children of the specified age.
The law establishes that such employees must be informed in writing of their right not to go to work at night.
If an employee who refuses to go to work on the night shift belongs to one of the above categories, then the employer cannot attract him to work at night. And even more so, fire this employee for his refusal.
Let's consider a situation where, due to production needs or a change in activity, a new work schedule was introduced. But even in this case, the issue with such an employee will have to be resolved peacefully. Let’s assume that the enterprise’s organizational working conditions have been completely changed and shift work work, then perhaps the employee could be dismissed under clause 7, part 1, art. 77 of the Labor Code of the Russian Federation (an employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties). In this case, the employer would have to complete all stages of the procedure provided for in Art. 74 of the Labor Code of the Russian Federation, including offering vacancies to an employee who refused to work on a shift schedule. But this case would also not lead to the dismissal of the employee. After all, the employee does not refuse to work on a shift schedule, he only refuses to work at night. And this refusal is based on legal grounds.

Is an allowance for work in the Far North calculated in the amount of additional payment for night work?

Since night time is the time from 10 pm to 6 am (Article 96 of the Labor Code of the Russian Federation), each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulations legal acts containing labor law norms (Article 154 of the Labor Code of the Russian Federation). At the same time, the minimum increase in wages for work at night is 20% of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of work at night. The specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, and an employment contract (Article 154 of the Labor Code of the Russian Federation).
Remuneration for labor in the regions of the Far North and equivalent localities is carried out using regional coefficients and percentage bonuses for the length of service in these regions or localities in addition to wages. Their sizes and procedure for application in accordance with the norms of Art. Art. 315, 316, 317 of the Labor Code of the Russian Federation are established by the Government Russian Federation. The amounts of these expenses relate to labor costs in full.
Regional wage coefficients and percentage bonuses for work experience in the Far North and equivalent areas are calculated on the employee’s actual earnings. This actual earnings includes compensation payments, including for working in conditions deviating from normal, related to the work schedule and conditions. Thus, the regional coefficient and percentage premium must be calculated on the entire size wages, including additional payment for night work established in the local regulations of the organization.

Night or overtime?

How to make payment correctly if overtime work was carried out from 22:00 to 00:00?
IN in this case Overtime work at night must be paid as both overtime and night work. If an employer makes additional payments for overtime work, but has not made additional payments for night work, his actions will be considered unlawful.
Let us remind you that work from 22.00 to 06.00 is considered night time. Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.
In this case, overtime work is paid at an increased rate: for the first two hours of work, no less than one and a half times the rate, for subsequent hours - no less than double the rate. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.
As stated in Art. 149 of the Labor Code of the Russian Federation, when performing work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, work at night, weekends and non-working days holidays and when performing work in other conditions deviating from normal), the employee is made appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract. The amounts of payments established by a collective agreement, agreements, local regulations, employment contract cannot be lower than those established by labor legislation and other regulations containing labor law norms.
Thus, additional payments for each of the deviating conditions are made separately and are not mutually exclusive. That is, if hours of work are worked overtime and occur at night, they must be paid according to the rules for both night and overtime work. At the request of the employee, increased payment for overtime work can be replaced by the provision of additional rest time.

Must an employer reimburse an employee's overnight travel costs (or provide transportation to their home)?

Norms Art. 154 of the Labor Code of the Russian Federation, which regulates the procedure for paying for work at night, does not contain any provisions regarding the transportation costs of an employee working at night.
Based on Art. 164 of the Labor Code of the Russian Federation guarantees - means, methods and conditions by which the exercise of the rights granted to employees in the field of social and labor relations is ensured. Compensation - cash payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation and other federal laws.
By virtue of Art. 8 of the Labor Code of the Russian Federation, employers, with the exception of employers - individuals who are not individual entrepreneurs, adopt local regulations containing labor law norms (hereinafter referred to as local regulations), within their competence in accordance with labor legislation and other regulations containing labor law norms, collective agreements, agreements.
Norms of local regulations that worsen the situation of workers in comparison with established labor legislation and other regulations containing labor law norms, collective agreements, agreements, as well as local regulations adopted without compliance with the established Art. 372 of the Labor Code of the Russian Federation, the procedure for taking into account the opinions of the representative body of employees, are not subject to application. In such cases, labor legislation and other regulatory legal acts containing labor law norms, collective agreements, and agreements are applied.
Labor legislation does not provide for such types of guarantees or compensation as reimbursement of the cost of travel to an employee at night (or providing him with transportation to his home).
The solution to the issue of reimbursement of an employee’s transportation expenses to and from work, including for delivery at night, is possible at the level of local regulation, that is, it must be determined in the local regulatory legal act of the employer. Thus, the employer is not obliged to reimburse the cost of travel to the employee at night, except when this is established by the relevant local regulatory legal act.

How to document the involvement of an employee in night work?

When resolving this issue, you should first of all pay attention to the mode in which the employee of the organization works. For example, if he was hired for a position that required working at night, this fact should be reflected in his employment contract. Additionally, the employment contract can include a condition that the employee agrees to be hired to work at night. If all these nuances are provided for in the employment contract, there is no need to additionally issue a notice of the right to refuse work at night. Or, if an employee works in shift work and some of his shifts fall at night, the procedure for registering work at night will be the same - you need to include a provision for night work in the employment contract.
In the event that an employee’s work schedule changes, that is, he is transferred to work at night and this work will be of a permanent nature, it is worth concluding with it additional agreement to the employment contract, which stipulates the conditions for working at night.
Otherwise, for example, if night work for an individual employee is, so to speak, one-time in nature (production necessity, replacing an absent employee), then it is worth issuing a notification in a separate document.

Example.

Limited Liability Company "Volgaspetsmontazh"
LLC "Volgaspetsmontazh"

Notice No. 14 to the Installer
dated 05/16/2015 to S.A. Matveev

Dear Sergey Anatolyevich!

We inform you of the need to involve you in work at night from 23.00 on May 18, 2015 to 03.00 on May 19, 2015.
In accordance with Art. 96 of the Labor Code, you have the right to refuse to perform work at night. We ask you to express your agreement or disagreement with this work.

Director Vaskanov A.A. Vaskanov

I am familiar with the right to refuse to work on the night shift:
Matveev 05/16/2015
I agree to being hired to work at night.
Matveev 05/16/2015

Like any similar document, it is recommended that the notice be drawn up in two copies, one of which is given to the employee, and the second, with the employee’s mark, remains with the employer.
What should an employer do if, when hiring, an employee hid the fact that he is disabled or, for example, has a disabled child? The law does not establish an employee’s obligation to provide such information. Article 65 of the Labor Code of the Russian Federation establishes a list of documents that must be presented to the employer when concluding an employment contract; thus, the employer does not have the right to request such information from each candidate. The employee is not responsible for failure to provide information and circumstances with which labor legislation binds the provision of guarantees and compensation.
In accordance with Art. 73 of the Labor Code of the Russian Federation, if during his working life an employee wants to exercise the right to refuse to perform duties at night for health reasons and submits a medical report or a rehabilitation program for a disabled person, the employer will be obliged to transfer him to another available job that is not contraindicated for him due to health reasons.

Is it possible to transfer an employee to work night shifts?

Let us turn to the norms of Art. 103 of the Labor Code of the Russian Federation, according to which shift work - work in two, three or four shifts - is introduced in cases where the duration production process exceeds the permissible duration daily work, as well as for more effective use equipment, increasing the volume of products or services provided.
When working in shifts, each group of employees must work during the established working hours in accordance with the shift schedule, which is brought to the attention of employees no later than one month before implementation.
To transfer an employee to work on the night shift, you can follow Art. 72 of the Labor Code of the Russian Federation, according to which changes in the terms of the employment contract determined by the parties, including transfer to another job, are allowed only by agreement of the parties to the employment contract. An agreement to change the terms of the contract determined by the parties is concluded in writing. It is worth noting that the use of Art. 72 of the Labor Code is relevant in this situation if the employee agrees to the transfer.
What if an employee refuses to be transferred to the night shift? In this situation, it is necessary to use the provisions of Art. 74 of the Labor Code of the Russian Federation, namely, notify in writing at least two months in advance of the upcoming change in working conditions. If the employee does not agree to work under the new conditions, the employer offers him in writing another available job that the employee can perform taking into account his state of health. In this case, the employer is obliged to offer all vacancies available in the given area that meet the specified requirements. If there is no such work or the employee refuses the proposed employment contract, the employment contract is terminated under clause 7, part 1, art. 77 Labor Code of the Russian Federation.

Night time is considered to be from 22.00 to 6.00. This is indicated in Part 1 of Article 96 of the Labor Code of the Russian Federation. According to the general rule established in Part 2 of this article, the duration of work (shift) at night is reduced by one hour without further work. However, there are several exceptions to this norm. Thus, the duration of work (shift) at night is not reduced for workers (Part 3 of Article 96 of the Labor Code of the Russian Federation):

Which establishes a reduced working time (see table);

Accepted specifically for work at night (for example, as a night watchman). However, in the collective agreement the parties may stipulate that for the listed categories of workers, the duration of the night shift is subject to reduction.

Table. Categories of workers who, according to the labor code, have reduced working hours

	Length of working hours per week	Labor Code norm
Students educational institutions under the age of 16, working during the academic year in their free time	No more than 12 hours	Part 2 of Article 92
Other workers under 16 years of age	No more than 24 hours	Part 1 of Article 92
Students of educational institutions aged 16 to 18 years working during the academic year in their free time	No more than 17.5 hours	Part 2 of Article 92
Other workers aged 16 to 18 years	No more than 35 hours	Part 1 of Article 92
Disabled people of group I or II	No more than 35 hours	Part 1 of Article 92
Workers engaged in work with hazardous and (or) hazardous conditions labor	No more than 36 hours	Part 1 of Article 92
Women working in the Far North and similar areas	36 hours (if shorter duration working week not provided for by federal laws)	Article 320
Teaching staff	No more than 36 hours	Article 333
Medical workers	No more than 39 hours	Article 350

The duration of work at night is equal to the duration of work during the day in cases where this is necessary due to working conditions, as well as for shift work with a six-day work week with one day off. The list of specified works may be determined by a collective agreement or local regulations. This is stated in Part 4 of Article 96 of the Labor Code.

Who should not work at night

As with other work in conditions deviating from normal, certain categories of workers cannot be involved in night work.

Thus, pregnant women and persons under 18 years of age are not allowed to work at night (Part 5 of Article 96 of the Labor Code of the Russian Federation). However, there is an exception to this rule. Underage workers may be involved in night work if they are involved in the creation or performance of artistic works, as well as underage athletes whose labor function is to prepare and participate in sports competitions By certain type or sports (part 3 of article 348.8 of the Labor Code of the Russian Federation). The work activities of athletes at night are regulated by a collective or labor agreement or other local regulations.

Who can be hired to work the night shift only with written consent?

Part 5 of Article 96 of the Labor Code of the Russian Federation separately identifies categories of workers whom the employer has the right to involve in night work only with their written consent. Let's call them:

women with children under three years of age;
fathers raising children under three years of age without a mother;
disabled people;
workers with disabled children;
workers caring for sick members of their families in accordance with a medical report;
mothers and fathers raising children under the age of five without a spouse;
guardians of children under five years of age.

Such an employee can be allowed to work at night not only with his written consent, but also with a medical certificate confirming that this work is not prohibited for him due to health reasons. In addition, the employer is obliged to inform these employees in writing of their right to refuse to work at night.

How to pay for night shift work

The rules for payment for night work are established in Article 154 of the Labor Code of the Russian Federation. Each hour of such work is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.

Violation of labor legislation entails the imposition of an administrative fine on officials in the amount of 1,000 to 5,000 rubles, legal entities— from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)

The specific amounts of the increase in wages for work at night are determined in the labor contract, collective agreement, local regulatory act - order, directive of the manager, regulation on wages, etc. When adopting such a local document, the employer is obliged to take into account the opinion of the representative body of employees (primary trade union organization) . The procedure for taking into account such an opinion is regulated by Article 372 of the Labor Code of the Russian Federation.

However, payment for work on the night shift should not be less than the minimum amount established by the Government of the Russian Federation (Part 2 of Article 154 of the Labor Code of the Russian Federation). The corresponding Decree of the Government of the Russian Federation dated July 22, 2008 No. 554 (hereinafter referred to as Decree No. 554) came into force on August 7, 2008. Starting from this date, the minimum increase in wages for work at night (from 22.00 to 6.00) is 20% of the salary (official salary) calculated per hour of work, or 20% of the hourly tariff rate for each hour of work at night.

Until August 7, 2008, the minimum amount of additional pay for night shift work was not clearly defined. Only industry documents adopted during the existence of the USSR were in effect. For example, in organizations of industry, construction, transport, communications and in the processing industries of the agro-industrial complex, additional payment for work on the night shift was set at 40% of the hourly tariff rate (official salary) for each hour of work in the corresponding shift. At trade enterprises and Catering the amount of this additional payment was 35% of the hourly tariff rate or salary.

So those organizations and individual entrepreneurs who previously paid less than 20% of the hourly tariff rate for each hour for night work are required to increase the amount of additional payments. Otherwise, the labor inspectorate may bring them to administrative responsibility.

Since Resolution No. 554 stipulates only the minimum amount of increased pay, the employer has the right to establish a higher additional payment for night work. Its size may, for example, be 25% or 40% of the hourly tariff rate.

How is the work of creative workers regulated on the night shift?

The night shift work procedure for creative workers involved in the creation or performance (exhibition) of works may be established by a collective agreement, local regulations, or employment contract. This is indicated in Part 6 of Article 96 of the Labor Code of the Russian Federation. This rule applies to employees:

funds mass media;
cinematography organizations;
television and video crews;
theaters, theatrical and concert organizations, circuses;
other persons involved in the creation or performance (exhibition) of works.

In this case, the profession or position of the employee must be indicated in the List of professions and positions of creative workers, approved by Decree of the Government of the Russian Federation dated April 28, 2007 No. 252.

Please note: for night work, the employee is entitled to an additional payment to his salary or earnings, and not a salary increase of 20% or another amount accepted by the company. The fact is that Article 154 of the Labor Code of the Russian Federation provides for the employer’s obligation to pay an increased amount for each hour actually worked at night.

Example 1

The grocery store of Ryabinushka LLC is open 24 hours a day. The regulations on remuneration in the organization, in force since 2005, establish that sellers and cashiers are additionally paid an additional 10% of the hourly wage rate for each hour of work at night. In connection with the entry into force of Resolution No. 554, the organization increased the amount of payment for night work from August 7, 2008. Now for such work an additional 20% of the hourly wage rate is paid. At Ryabinushka LLC, cashiers are provided with a summarized recording of working hours. The hourly rate for a cashier is 150 rubles.

In August 2008, store cashier N.I. Vakhrusheva worked 168 hours, including 56 hours at night. Of these, 12 hours were worked before August 7, 2008.

For night work, the employee was accrued:

In total for August 2008 N.I. Vakhrusheva is entitled to 26,700 rubles. (168 hours ×150 rub. + 180 rub. + 1320 rub.).

What documents should I submit?

Shift work is work in two, three or four shifts (Part 1 of Article 103 of the Labor Code of the Russian Federation)

In organizations working in several shifts, it is necessary to register shift schedules. They are usually an annex to the collective agreement. When drawing up shift schedules, the employer is obliged to take into account the opinion of the representative body of employees.

Working for two shifts in a row is prohibited (Part 5 of Article 103 of the Labor Code of the Russian Federation).

In accordance with Article 103 of the Labor Code of the Russian Federation, shift work is introduced in two cases. Firstly, when the duration of the production process exceeds the permissible duration of daily work. Secondly, if the organization’s activities are not interrupted in order to use equipment more efficiently, increase the volume of products or services provided.

During shift work, each group of workers performs their job responsibilities during the established working hours according to the shift schedule (Part 2 of Article 103 of the Labor Code of the Russian Federation).

The duration of weekly continuous rest cannot be less than 42 hours (Article 110 of the Labor Code of the Russian Federation).

The shift schedule must be brought to the attention of employees no later than one month before it comes into effect (Part 4 of Article 103 of the Labor Code of the Russian Federation). This document is mandatory for both employees and the employer. An employee who has read and agreed with the shift schedule cannot change the order of shifts provided for therein without additional approval from the immediate supervisor. The employer, in turn, does not have the right to call an employee to work outside of the schedule, with the exception of emergency and emergency situations.

A unified form of work shift schedule has not been approved. Therefore, the organization develops such a schedule independently. It can be based on a time sheet (form No. T-12 or T-13). It should be supplemented with two columns designed to familiarize each employee with the shift schedule. In one of them, employees will put the date of familiarization, in the other - their signature.

To reflect the duration of work during the daytime in the report card, the alphabetic code I or digital 01 is used, the duration of work at night is indicated by code N or 02

As already noted, separate categories workers named in Part 5 of Article 96 of the Labor Code of the Russian Federation can be attracted to work at night only with their written consent. In addition, they have the right to refuse the specified work. This means that the employer must obtain written consent from such employees to work the night shift, and also inform them, upon signature, that they have the right to refuse this work. This requirement applies, in particular, to disabled people and women with children under three years of age.

Let's say the employee was initially hired to work shifts or to work exclusively at night (for example, as a night watchman). Then the documents regulating his relationship with the employer are an employment contract and a work shift schedule.

If an employee works during the day, but due to emergency circumstances it becomes necessary to involve him in work on the night shift, it is advisable to obtain the written consent of this employee for such work. Since each hour of night work is paid at an increased rate, the employer must ensure accurate recording of time worked. For this purpose, unified forms are used time sheet(Form No. T-12 or T-13).

How to reflect in tax accounting

Internal labor regulations are a local regulatory act that regulates the procedure for hiring and dismissing employees, the basic rights, duties and responsibilities of the parties to an employment contract, working hours, rest time, as well as other issues regulating labor relations with a given employer (Article 189 of the Labor Code of the Russian Federation)

Additional payments for night work are included in labor costs, which reduce taxable income. The fact is that these payments are specified in paragraph 3 of Article 255 of the Tax Code of the Russian Federation. In accordance with this paragraph, labor costs, in particular, include allowances for tariff rates and salaries for night work, made in accordance with the legislation of the Russian Federation.

Resolution No. 554 establishes only the minimum amount of additional payment for each hour of work at night - no less than 20% of the hourly tariff rate or official salary calculated per hour of work.

Consequently, employers making additional payments in larger size, has the right to include actually accrued amounts in expenses that reduce taxable profit. To do this, the amount of increased pay must be specified in an employment (collective) agreement or a local regulatory act, for example, in internal labor regulations, regulations on remuneration or a separate provision on remuneration in conditions deviating from normal ones.

Let’s assume that the amount of additional payment for night work is established in the wage regulations in force in the organization. Then in employment contracts with employees it is enough to make a reference to this provision.

Example 2

At Kiparis CJSC, warehouse watchmen work around the clock in two shifts: from 7.00 to 19.00 and from 19.00 to 7.00. The official salary of a watchman is 17,600 rubles. per month. The regulations on remuneration at ZAO Kiparis establish that for each hour of work at night, 30% of the employee’s hourly wage rate is paid in addition to the official salary.

In September 2008, warehouse guard O.A. Gavrilov worked 63 hours at night (from 22.00 to 6.00), and 105 hours the rest of the time. The standard working time this month is 176 hours.

The hourly wage rate for a watchman in September 2008 was 100 rubles. (RUB 17,600: 176 hours). For night work O.A. Gavrilov received an additional payment in the amount of 1,890 rubles. (100 rubles × 63 hours × 30%).

In total, for September 2008, the employee received a salary in the amount of 18,690 rubles. . In September 2008, when calculating income tax, Kiparis CJSC included this amount in labor costs.

Let's say a company pays employees extra for each hour worked at night, 50% of the hourly wage rate. However, she did not reflect the specific amount of the additional payment either in the employment contracts or in any local regulation. In this case, starting from August 7, 2008, it has the right to include in expenses that reduce taxable profit an allowance of only 20% of the hourly tariff rate. The remaining amount is not taken into account for profit tax purposes.

Example 3

Security guards at the Kashtan LLC parking lot work in shifts. By verbal order of the head of the organization, for work at night (from 22.00 to 6.00), security guards are paid a bonus of 40% of the hourly tariff rate. Its payment is not specified in employment contracts, and there are no regulations on remuneration in the organization.

In September 2008, parking lot security guard V.E. Smirnitsky worked 172 hours, of which 80 hours were at night. The hourly rate of a security guard is 120 rubles.

In September 2008, V.E. Smirnitsky receives a bonus of 3,840 rubles for night work. (120 rubles × 80 hours × 40%). In total, for this month he received a salary of 24,480 rubles. (120 rubles × 172 hours + 3840 rubles).

Since the additional payment for night work in the amount of 40% is not fixed in the labor (collective) agreement or local regulatory document, when calculating income tax, Kashtan LLC includes in labor costs an allowance not exceeding 20% of the hourly wage rate. That is, in September the company takes into account only 22,560 rubles in expenses that reduce taxable profit. (120 rubles × 172 hours + 120 rubles × 80 hours × 20%). The additional payment accrued to the employee is 1920 rubles. (RUB 24,480 -RUB 22,560) is not recognized for profit tax purposes.

What salary taxes should be charged?

Compensations are monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Labor Code and other federal laws (Article 164 of the Labor Code of the Russian Federation)

Unified social tax payments and other remuneration accrued in favor of individuals under employment, author's contracts, as well as civil law contracts, the subject of which is the performance of work or the provision of services, are taxed. This is stated in paragraph 1 of Article 236 of the Tax Code of the Russian Federation. In accordance with paragraph 3 of this article, the specified payments and remuneration (regardless of the form in which they are made) are not subject to unified tax, if for taxpayer organizations such payments are not classified as expenses that reduce taxable profit in the current reporting (tax) period.

There is no need to pay UST on payments listed in Article 238 of the Tax Code of the Russian Federation, including all types of compensation established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies local government(within the limits of the norms determined in accordance with the legislation of the Russian Federation) related to the performance of labor duties by an individual.

However, increased payment for night work is not a compensation payment. After all, it does not correspond to the definition of compensation given in Article 164 of the Labor Code of the Russian Federation. Thus, additional payments for night shift work are subject to UST on the same basis as other charges under employment contracts.

Tax agents for personal income tax are: Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, separate divisions of foreign organizations in the Russian Federation from which or as a result of relations with which the taxpayer received income (Article 226 of the Tax Code of the Russian Federation)

Moreover, the tax base for the unified social tax also includes allowances for night work in an amount exceeding 20% of the hourly tariff rate or official salary calculated per hour of work. The main thing is that these additional payments are established in the manner provided for in Part 3 of Article 154 of the Labor Code of the Russian Federation. That is, they must be specified in an employment or collective agreement or in a local regulatory document.

If the amount of the surcharge is not determined in the specified documents, from August 7, 2008, the employer charges UST only for allowances in the amount of 20% of the hourly tariff rate. The remaining amount of the surcharge is not subject to UST, since it cannot be taken into account in expenses when calculating corporate income tax. The basis is paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

Objects of UST taxation and insurance contributions for compulsory pension insurance match up. This is established in paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ. Hence, insurance premiums in the Pension Fund of the Russian Federation, additional payments for night work are calculated according to the same rules as the unified social tax.

Insurance premiums for injuries The wages of employees accrued on all grounds are taxed. This is stated in paragraph 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases. The specified contributions are not subject to those types of payments that are named in the List of payments for which insurance premiums are not charged to the Social Insurance Fund of Russia. Additional payments for night work are not mentioned in this list. This means that any amount of bonuses for night work (including those in excess of 20% of the hourly tariff rate) must be subject to injury insurance premiums.

When determining the tax base according to Personal income tax all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits are taken into account (clause 1 of Article 210 of the Tax Code of the Russian Federation). At the same time, the tax base does not include those types of income that are not subject to taxation and are listed in Article 217 Tax Code. Thus, compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation) are not subject to personal income tax. As already noted, increased pay for night work is not compensation. Therefore, such additional payments are subject to personal income tax in accordance with the generally established procedure.

Let’s say that part of the allowance for night work (in an amount exceeding 20% of the hourly tariff rate) was not included in expenses that reduce the tax base for income tax, and the unified social tax was not charged on it, since the full amount of this surcharge was not registered in an employment (collective) agreement or local regulation. Despite this, personal income tax must be paid on the entire amount of increased pay for night work.

An employer paying wages to an individual must fulfill the duties of a tax agent, that is, calculate personal income tax, withhold it from the employee and pay it to the budget. This is the requirement of paragraph 1 of Article 226 of the Tax Code.

Example 4

Let's use the condition of example 2. Let's calculate the salary taxes that the organization must pay on O.A.'s wages. Gavrilova (born in 1952). The rate of insurance premiums for injuries established by Kiparis CJSC is 0.2%. For the amount of additional payment for work at night, the organization charges unified social tax, insurance contributions to the Pension Fund of the Russian Federation and for injuries. UST from O.A.’s salary Gavrilov for September 2008 amounted to:

V federal budget— 3738 rub. (RUB 18,690 × 20%);
FSS of Russia - 542.01 rubles. (RUB 18,690 × 2.9%);
FFOMS - 205.59 rubles. (RUB 18,690 × 1.1%);
TFOMS - 373.8 rubles. (RUB 18,690 × 2%).

In total, unified social tax was accrued in the amount of 4859.4 rubles. (RUB 3,738 + RUB 542.01 + RUB 205.59 + RUB 373.8).

From O.A.’s salary Gavrilov’s company pays contributions to the Pension Fund to finance only the insurance part of the labor pension. In September 2008, it paid 2,616.6 rubles from the employee’s salary. (RUB 18,690 × 14%) in the form insurance contributions to the Pension Fund.

The organization reduces the UST payable to the federal budget by the amount of insurance contributions accrued to the Pension Fund for the same period. That is, she is obliged to transfer 1121.4 rubles to the federal budget. (3738 rubles - 2616.6 rubles).

from O.A.’s salary Gavrilov for September 2008 amounted to 37.38 rubles. (RUB 18,690 -0.2%).

From the amount of O.A.’s salary The company retains Gavrilov for this month Personal income tax in the amount of 2430 rubles. (RUB 18,690 × 13%).

Example 5

Let's use the condition of example 3. Let's say that in 2008, Kashtan LLC established an insurance premium rate for injuries of 0.4%.

The 40% bonus for night work paid to the organization’s employees is not stipulated either in the labor (collective) agreement or in the local regulatory document. Therefore, the company charges UST and insurance contributions to the Pension Fund only for that part of the surcharge that does not exceed 20% of the hourly tariff rate. After all, the rest of the surcharge does not relate to expenses that reduce taxable profit.

The organization calculated the UST from V.E.’s wages. Smirnitsky for September 2008 as follows:

to the federal budget - 4512 rubles. (RUB 22,560 × 20%);
FSS of Russia - 654.24 rubles. (RUB 22,560 × 2.9%);
FFOMS - 248.16 rubles. (RUB 22,560 × 1.1%);
TFOMS - 451.2 rubles. (RUB 22,560 × 2%).
In total, unified social tax was accrued in the amount of 5865.6 rubles. (RUB 4,512 + RUB 654.24 + RUB 248.16 + RUB 451.2).

Insurance contributions to the Pension Fund from the employee’s salary amounted to 3158.4 rubles. (RUB 22,560 × 14%). Since the unified social tax payable to the federal budget is reduced by the amount of insurance contributions accrued to the Pension Fund for the same period, the organization will transfer 1,353.6 rubles to the federal budget. (4512 rubles - 3158.4 rubles).

Insurance premiums for injuries are paid from the amount of wages accrued for all reasons. This means that in September 2008 the company will accrue 97.92 rubles. (RUB 24,480 × 0.4%).

To the tax base according to Personal income tax the organization will also include the entire amount of V.E.’s salary. Smirnitsky, that is, 24,480 rubles. From the salary for this month, Kashtan LLC will withhold tax in the amount of 3,182 rubles. (RUB 24,480 × 13%)

Night time is the time from 22:00 to 6:00.

The duration of work (shift) at night is reduced by one hour without further work.

The duration of work (shift) at night is not reduced for employees who have a reduced working time, as well as for employees hired specifically to work at night, unless otherwise provided by the collective agreement.

Procedure for night work of creative workers of the media, cinematography organizations, television and video film crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works , professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be established by a collective agreement, a local regulatory act, or an employment contract.

Commentary on Article 96 of the Labor Code of the Russian Federation

1. Night work has an adverse effect on human health, therefore a number of ILO recommendations call for its limitation.

To mitigate the unfavorable factors of working at night (from 10 p.m. to 6 a.m.), the commented article establishes a rule according to which, when working at night, the duration of the shift is reduced by 1 hour. A night shift is considered to be one in which at least half of the work time is at night. . Night work is paid at an increased rate (Article 154 of the Labor Code).

The duration of work at night can be equalized with work during the day only in cases where this is caused by production conditions (for example, in shift work with a 6-day working week; in continuous production, etc.).

The duration of night work is not reduced for employees for whom a reduced maximum working time limit has been established.

2. According to Part 3 of the commented article, the duration of night work is not reduced even if the employee is hired specifically for night work. Thus, the duration of night work for a night watchman is calculated based on a 40-hour work week. Consequently, the weekly norm of working hours does not decrease. Therefore, the shift schedule must ensure a 40-hour work week.

3. The commented article contains only sample list workers who cannot be allowed to work at night. In addition to the categories of workers named in the article, pregnant women and workers with tuberculosis are exempt from night work (according to the conclusion medical commission), and other categories of workers. In accordance with labor legislation or on the basis of a collective agreement, fathers, guardians and trustees raising children without a mother, and some other employees, are exempt from night work.

4. Employees’ refusal to work at night cannot be considered a violation of labor duties. The inadmissibility of engaging these categories of workers to work at night also applies to those cases where only part of the shift occurs at night.

5. Work at night is paid in an increased amount established by the collective agreement (regulations on remuneration) of the organization, but not lower than provided by law.

Women with children under 3 years of age may be allowed to do such work, but only with their written consent and provided that such work is not prohibited for them for health reasons in accordance with a medical report.

At the same time, women with children under 3 years of age must be informed in writing of their right to refuse to work at night.

ILO Recommendation No. 178 provides that, at any time during pregnancy, as soon as this becomes known, women workers engaged in night work shall, upon request, be assigned to day work if practicable.

In cases of shift work, when deciding on the composition of night shifts, the special circumstances of workers with family responsibilities, workers undergoing vocational training, and older workers.

Current version of Art. 96 of the Labor Code of the Russian Federation with comments and additions for 2018

Night time is the time from 22:00 to 6:00.

The duration of work (shift) at night is reduced by one hour without further work.

The following are not allowed to work at night: pregnant women; workers under the age of eighteen, with the exception of persons involved in the creation and (or) performance of artistic works, and other categories of workers in accordance with this Code and other federal laws. Women with children under three years of age, disabled people, workers with disabled children, as well as workers caring for sick members of their families in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation , mothers and fathers raising children under the age of five without a spouse, as well as guardians of children of the specified age, may be involved in night work only with their written consent and provided that such work is not prohibited to them for health reasons in accordance with the medical report. At the same time, these employees must be informed in writing of their right to refuse to work at night.
Procedure for night work of creative workers of the media, cinematography organizations, television and video film crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works , professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be established by a collective agreement, a local regulatory act, or an employment contract.

Commentary on Article 96 of the Labor Code of the Russian Federation

1. The commented article regulates the procedure for organizing work at night.

Night time for the regulation of labor relations is considered to be the time from 22:00 to 6:00.

As a general rule, the duration of work in the period from 22:00 to 6:00 should be reduced by one hour compared to daytime working hours; no overtime is provided.

The following exceptions are provided:
- if the employee previously had a reduced working time;
- if the employee was hired specifically to work on night shifts, for example, to protect territory, premises, etc.;
- if working conditions at the enterprise (organization) provide for shift work.

The duration of a work shift at night can be equalized with the duration of a work shift during the day when organizing work on the principle of a six-day work week.

The legislator allows that a collective agreement of an organization (enterprise) may establish a list of jobs, professions, positions for which a shift work schedule is established. In addition, the list of works for which a shift work schedule is established can be determined by the LNA.

2. The legislator has established a list of persons who are not allowed to work at night under any circumstances:
- pregnant women;
- workers under 18 years of age.

For this category of workers in exceptional cases the possibility of carrying out work at night is allowed if they are involved in the creation and (or) performance of artistic works. Also, such an exception may be established for other categories of workers in accordance with the Labor Code of the Russian Federation and other federal laws.

3. In addition, the provisions of the commented article define a list of categories of workers who can be involved in night work only with their written consent:
- women with children under three years of age;
- disabled people;
- workers with disabled children (here we are talking not only about women, but also about men);
- persons with family obligations, i.e. persons caring for sick family members;
- mothers and fathers raising children under five years of age independently without a spouse;
- guardians of children under five years of age.

When engaging workers of the listed categories to work at night, even with their written consent, the employer must also take into account whether these workers are prohibited from working at night for health reasons, or whether they have contraindications in accordance with medical reports. It seems that the responsibility to provide the relevant documents lies directly with the employee himself.

One of important conditions attracting the listed workers of the above categories to work on the night shift is to familiarize them with the right granted to them by law to refuse to work at night. Such familiarization must be made in writing. As noted in Resolution of the Plenum of the Armed Forces of the Russian Federation dated January 28, 2014 No. 1, in this situation, refusal to work at night is not considered a disciplinary offense, and therefore these employees cannot be brought to disciplinary liability. Refusal to work at night is also legal if only part of the night time was spent on it.

Separately, the legislator identified a category of persons whose work is related to creative activity. The procedure for organizing work at night for the categories of creative workers listed in the article may be provided for by a collective or labor agreement, as well as by the LNA.

Another comment to Art. 96 Labor Code of the Russian Federation

1. Limiting the duration of work at night is a special case reduction of working hours. Night work has an adverse effect on human health, therefore a number of ILO recommendations call for limiting night work. The reduction in the duration of work at night is carried out without subsequent work, i.e. with a corresponding reduction in the weekly working time standard (working time standard for the accounting period).

2. Parts 3 and 4 of the commented article list cases when the duration night work is equal to the daily one.

3. In accordance with Part 5 of the commented article, pregnant women and workers under the age of 18 (with the exception of persons involved in the creation and (or) performance of artistic works) cannot be allowed to work at night.

4. A special procedure for attracting night work has been established in relation to certain categories of workers listed in part 5 of the commented article. If night work is not prohibited for health reasons in accordance with a medical report, they may be involved in night work, but only with their written consent, and the employer is obliged to inform them in writing of the right to refuse to work at night.

The requirements of the law to obtain the written consent of the employee to engage him in work at night and to familiarize the employee in writing with the right to refuse work at night must be fulfilled by the employer every time the need arises to involve employees in such work.

5. Each hour of work at night is paid at an increased rate compared to work under normal conditions (see Article 154 of the Labor Code and the commentary thereto).

6. The procedure for night work for creative workers and professional athletes (according to the lists of categories of workers approved by the Government of the Russian Federation taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations), established by a collective agreement, local regulations, employment contract, may differ from general rules for working at night. Decree of the Government of the Russian Federation dated April 28, 2007 N 252 approved the List of professions and positions of creative workers in the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, the specifics of labor activity of which are established by the Labor Code of the Russian Federation.

As an exception from general rule, which prohibits the involvement of minors in night work, creative workers under the age of 18, whose professions are indicated in the relevant lists, may be allowed to work at night (see Article 268 of the Labor Code and the commentary thereto).

Consultations and comments from lawyers on Article 96 of the Labor Code of the Russian Federation

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The current legislation defines shifts that have the status of night shifts. If an employee constantly works in late time days, he is required to receive additional pay and unique compensations not available to standard employees.

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What does the Labor Code say?

Article 96 of the Labor Code determines that night work can take into account the hours that fall between 10 pm and 6 am. Only if more than 50% of a person’s time at work falls during this period, his work is considered night and has additional pay.

Under current laws, a standard night shift is 60 minutes shorter than a day shift. For example, if in staffing table 8 hours are defined, for work after 22 hours it is set to 7, and there is no need to work out the missing time.

In some cases, the employer is required to reduce hours at night, including:

the employment contract specifies the person’s night work type;
the employee initially works on a reduced schedule;
employees work in shifts and have one day off per week.

The legislation establishes some nuances and restrictions on labor activity at night time:

When reducing work on night shifts, the employer does not have the right to impose sanctions on employees or reduce wages. The change is considered complete.
The night shift may coincide in duration with the day shift if the functioning of the company requires employees to perform their duties in full time, or if employees work shifts 6 days a week.
The law establishes a list of citizens who are prohibited from being involved in night shifts, regardless of their duration or duties.
Some employees can be involved in night shifts only after receiving written consent, providing them with an order for familiarization and allowing them to refuse without imposing sanctions or fines.
If the enterprise employs employees of the media or creative professions, the night regime is stipulated in the collective labor agreement. In some cases, confirmation from the commission about the need to introduce a night shift is required.

Who is not allowed

There are several situations that prohibit night shifts:

according to the employment contract, the employee works during the day;
a person works under the condition of reduced working hours;
employees cannot work at night, because in internal legal acts such a ban has been established.

Regardless of working conditions, the following groups of citizens cannot work at night:

pregnant employees;
imperfect employees, except those involved in work of an artistic nature.

How to translate

If a citizen initially signs an employment contract with working hours from 10 pm to 6 am, then the manager must make sure that the person understands the need to regularly work at night.

If a person was initially employed during the daytime, but at work it became necessary to work at night, the employer is obliged to pay 30 calendar days notify the employee about the schedule change.

One of the benefits for workers is additional pay for night shifts. Not all employees know at what point the additional payment begins. For example, if a person goes to work at 8 pm, the salary increase will begin at 10 pm, and the previous 2 hours will be paid at the standard rate.

Some employers are trying to save money by not notifying citizens about the necessary salary increase. Employees must remember that they are required to receive notice before shifting to night shifts, and some categories of citizens must give their written consent.

From what time are they counted?

The Labor Code establishes that the amount of bonus for night shifts should be 20% of the salary.

Night hours start at 10 pm, the exact amount of the increase is indicated in the organization’s internal documentation. The Tax Service has collected statistics according to which the average salary increase is 40%.

There are several categories of employees who can count on increased rates:

In all other cases, each hour of night work is paid at the discretion of the organization’s management, but the amount cannot be less than that established by the Labor Code. To correctly calculate working hours, you need to take the monthly salary and divide it by the number of working days according to the staffing schedule.

The resulting number is divided by the number of hours in a standard work shift. This figure shows how much a person earns on a day shift.

To find out the salary per day, you need to multiply the number by the number of hours in one shift. Accordingly, if a citizen works 8 shifts at night, daily earnings must be multiplied by 8 to find out the monthly salary for this time.

How long are night shifts and how many are there?

Night work hours according to the Labor Code of the Russian Federation in 2019 are shorter than the standard day by 1 hour. Sometimes situations arise that make the time even shorter:

Article 92 of the Labor Code establishes that if an employee works less than 8 hours a day and the working week does not exceed 36 hours, then the shift must be shortened to fit into the norm.
If an employee works only at night, the number of work shifts and their duration are included in the contract.
If the organization has 6 working days per week.
If required to fulfill obligations.

Teenagers work with shortened working hours, but they are prohibited from being involved in night shifts. Disabled people and workers in hazardous industries have the right to leave after 10 pm, but only with their written consent.

Payment

When an employee starts work, an employment contract is concluded with the employer, which stipulates the number of hours that a person must work in order to receive a full salary.

If an employee works beyond the established hours, he is entitled to additional payment for overtime, but in an amount not exceeding the overtime payment for other (day) employees.

The Labor Code establishes that night hours are paid in accordance with the additional payment established by the internal documentation of the organization and the amount of time worked.

For example, an employer decided to pay the minimum allowable additional payment of 20%, and an employee who receives 500 rubles per hour worked 10 night hours in a month.

To calculate wages for night hours you need:

(Amount per hour) / (Percentage rate of surcharge for night shift) * amount of time worked = (500 * 0.2) * 10 = 1000 rubles

Employee consent

Some employees must provide written consent to switch to night work. This category includes disabled people and workers in enterprises if this work involves risks to life or health.

Consent is issued by the citizen personally and confirmed with a date and signature. The document states that the person is ready to work from 10 pm to 6 am. In addition to consent, a disabled person is required to undergo medical commission and provide a conclusion on the possibility of carrying out activities at night.

The document must indicate the following information:

employee information;
employer information;
the body of the document, which specifies working hours and consent;
date and signature of the employee.

When consent is given to the manager, he issues an order to change the schedule and switch to night work. The order is accompanied by the consent of the employee and, if any, the conclusion of a medical expert.

Consent is drawn up in free form; no requirements are provided for by law. It is checked by the HR department and then forwarded to the director. The result is that the employee is assigned to night shifts and the salary calculation is changed.

Advantages and disadvantages

The most important advantages of night shifts are:

Free daytime; the employer does not have the right to force an employee to work around the clock. If a person goes out at night, daytime hours are left to his discretion.
Increased salary. A person’s salary increases by at least 20%; in some enterprises it increases up to 50%. Competition for such positions is almost always lower, and it is easier to find a job.
Management is almost always not at work on the night shift, and there are no collective meetings or reviews of the enterprise’s activities.

There are also disadvantages to night work:

Night work hours are regulated by internal documents of the enterprise or an employment contract with the employee. Not a single provision in the papers can contradict the Labor Code.