Payment for downtime in accordance with the Labor Code

Legal regulation of the issue

The norms of legislative regulation regarding vehicle delays are established in several legislative acts. In particular, Article 794 of the Civil Code of the Russian Federation establishes the right of the carrier to hold the shipper liable.

The reasons for penalties may be delays in cargo, non-use of provided transport for other reasons. The standards and procedure for collection are determined individually, in accordance with the charters and codes of companies, and by agreement of the parties, in accordance with agreements and contracts.

In addition to the Civil Code of the Russian Federation, the issue is also regulated in Federal Law No. 259-FZ of November 8, 2007. Clause 4 art. 35 of the law establishes the legal liability of both the shipper and the consignee.

Concept and standards of downtime

Vehicle downtime can be characterized by the following features:

1. Transport delays can only occur during the loading or unloading of goods, products and other categories of cargo. Liability is determined by the terms of the contract between the parties. As a general rule, the shipper is responsible for loading, and the consignee is responsible for unloading. But if the carrier is responsible for loading and unloading, then claims must be made to him.
2. Transport downtime in fact is a delay, that is, failure to fulfill or delay in fulfillment by the contractor of delivery dates and other arrangements established by the contract or agreement. It should be understood that the time required for parking, refueling, and maintenance cannot be included in the delay period; The standard downtime of a vehicle during loading is also not taken into account.
3. Penalties are provided for the actual delay time. The amount of the fine is determined by the contract and is calculated for each hour of delay. If the agreement between the parties does not contain provisions on payment for downtime, then the calculation is made according to the standards set forth in Law No. 259-FZ.

The regulated norms of penalties are enshrined in clause 4 of Art. 35 of Law No. 259-FZ. For downtime in urban and suburban traffic, a fine is charged in the amount of 5% of the fare. For intercity traffic - 1% of the average daily freight charge, unless otherwise provided by the terms of the contract.

If the delivery period is not specified in the contract, then the delay is calculated according to Art. 63 Rules for the carriage of goods. According to them, every 300 kilometers is equivalent to one day of downtime.

Downtime concept

What is simple?

Downtime is a temporary cessation of production caused by technical, technological, economic and organizational factors.

Downtime since 2014 is not uncommon for manufacturing enterprises; this is due to a general drop in demand for products and the imposition of sanctions. The methods established by the legislator for regulating downtime can help a conscientious owner of an enterprise, both save valuable personnel and ensure the continuity of production processes.

If the employer’s fault is established, the employee will receive at least two-thirds of the salary; downtime that arose without the fault of both parties, or as a result of the employee’s actions, is paid according to other rules.

Procedure in case of downtime

Simple, must be formalized by order.

To ensure that the payment situation is not submitted to the labor inspectorate or court, the beginning of the downtime must be documented. The employee must immediately inform about the occurrence of a work suspension that is directly related to it.

The organization must have instructions on the procedure for notifying about an emergency situation; it indicates the person who should be notified first, most often this is the immediate supervisor. It is better to draw up this information document in writing and receive a mark of acceptance, indicating the date and time of submission of the application and an explanation of the name and position of the employee who accepted it. This will make it possible in the future, if controversial situations arise, to clearly determine the start time of downtime and remove the risk of financial liability from the applicant for damage caused to the enterprise.

If failure to notify an emergency situation in a timely manner develops into a serious production crisis, it will result in a claim for full or partial compensation for damages.

The fact of stopping the work is formalized by order. It indicates the reasons for the downtime and the procedure for paying for it. After this, changes are made to the working time sheet, on the basis of which wages are calculated.

If the head of the enterprise did not issue such an order immediately after stopping the conveyor or cutting off the power supply, lawyers advise writing a written statement to him about the downtime. It must indicate the exact time when production or other activities were stopped and the probable cause. If there is a trade union cell at the enterprise, its representatives must be involved in order to draw up a report on the fact of downtime and its reasons.

Procedure for employee actions during downtime

During downtime, the employee must be at the workplace.

The employee must remain at the enterprise during the entire period of inability to begin performing his duties.

Downtime is not a vacation; this period is paid and the company has the right to demand not to leave the workplace until operations resume. In addition, it may end unexpectedly and the employee may be allowed to return to work. If he leaves the production premises without permission while the order is in effect, disciplinary measures may be applied to him.

Grounds for collecting fines

Before talking about the amount of the fine, it is necessary to identify the responsible persons. This is much easier if the terms are set out in the contract. But the parties do not always stipulate standards of liability for delaying vehicles.

What to withhold from whom: to whom, what fines are imposed?

A penalty cannot be recovered if the delay is caused by circumstances beyond the control of the parties. For example, force majeure circumstances arose: restrictions or prohibitions on the movement of vehicles were introduced.

Payment for downtime due to reasons beyond our control

The reasons for downtime that occurred due to circumstances beyond the control of the parties to the labor relationship include:

• technological downtime caused by a sharp decrease in the volume of coal supplied for enrichment at the factory (determined by the Rostov Regional Court dated November 7, 2011 in case No. 33-14950);
• downtime caused by the revocation of a license from a bank or other credit organization (Article 349.4 of the Labor Code of the Russian Federation, ruling of the Belgorod Regional Court dated June 27, 2017 in case No. 33-2860/2017);
• temporary suspension of the work of the meteorological station, which was the employee’s place of work (ruling of the Krasnoyarsk Regional Court dated July 30, 2014 in case No. 33-6970/2014);
• depletion of deposit reserves (decision of the court of the Yamal-Nenets Autonomous Okrug dated July 4, 2016 in case No. 33-1633/2016);
• unilateral refusal of the airport monopoly operator to use the airport infrastructure, dispatch and telephone communication systems necessary for conducting certified activities (decision of the St. Petersburg City Court dated December 17, 2015 in case No. 33-21835/2015).

Note! Payment for forced downtime caused by reasons beyond the control of the parties is made in the amount of 2/3 of the employee’s salary (tariff rate), which is calculated in proportion to the downtime. Unlike payment for downtime caused by guilty actions or inaction of the employer, the basis is taken as a bare salary without taking into account bonuses and additional payments.

Registration of downtime is carried out by drawing up an order similar to the one discussed earlier.

Example of calculating a fine

Perevozka LLC undertakes to deliver goods from point A to point B within 4 calendar days to Vesna LLC. The delivery is classified as intercity transport. Delivery cost is 100,000 rubles. The delay was 60 hours.

The procedure for calculating penalties for vehicle downtime can be formulated in three steps:

1. We calculate the amount of the average daily freight charge. To do this, divide the total delivery cost by the delivery time: 100,000 rubles. / 4 days = 25,000 rubles per day.
2. We calculate the amount of the penalty. To do this, we multiply the amount of the average daily freight cost by the rate of downtime and the number of hours of delay. The downtime rate is determined depending on the category of transport communication (urban and suburban - 5%, intercity - 1%).

Penalty for transport downtime due to the fault of the customer: 25,000 × 1% × 60 hours = 15,000 rubles. IMPORTANT! What about VAT? Charge value added tax on the amount of the penalty. Representatives of the Ministry of Finance clearly stated that VAT should be charged on the amount of fines, since this payment is related to the provision of taxable services. The position of officials is enshrined in the Letter of the Ministry of Finance of Russia dated 04/01/2014 No. 03-08-05/14440.

Let us note that the courts take a different position and believe that there is no need to charge VAT on the penalty (Resolutions of the Arbitration Court of the Volga District dated December 1, 2014 No. F06-17838/2013, FAS Moscow District dated April 25, 2012 No. A40-71490/11-107- 305). But the Federal Tax Service does not accept arguments for consideration, and will have to challenge its position in court.

So, the third point of the algorithm will be the calculation of VAT:

15,000 × 20% = 3,000 rubles.

Conclusion:

Vesna LLC has the right to claim a penalty from Perevozka LLC in the amount of 18,000 rubles for 60 hours of delay.

Advance to employees during downtime

The answer is unequivocal - yes. No one has canceled the rules for paying wages for employees: after all, it is not the person’s fault that the organization declared downtime, even if it was not his fault.

Salaries must be paid at least every half month (Article 136 of the Labor Code of the Russian Federation). In this case, the payment for the month must be no later than 15 calendar days from the date of its end. The employer determines the specific date himself and fixes it in the internal labor regulations, a collective or labor agreement.

Documentation of downtime

The actual delay of transport during transportation is reflected in transport invoices, waybills and other accompanying documentation. Therefore, no additional documentation is required. The delay period will be reflected in the primary. And this information is enough to calculate and issue a fine.

According to the terms of the contract, a special act of demurrage can be drawn up between the parties to the transportation. There is no unified form of the document. But companies can define the form as an attachment to the contract. In this case, only the approved form should be completed. In other cases, it is allowed to draw up the act in any form.

There are no special requirements for the form. In the act, disclose the following information:

1. Information about the carrier, consignor and consignee. And also indicate the details of other participants in the transaction, in accordance with the terms of the agreement (if any).
2. FULL NAME. and the position of the person who drew up the act.
3. Details of the contract on the basis of which the delivery was made.
4. Point of departure and destination.
5. Name of goods, products, cargo sent under the contract. Indicate volume, weight, and other characteristics.
6. The cost of delivery services to calculate the amount of the penalty.
7. Information about the vehicle that was submitted for loading and unloading.
8. The point at which the vehicle was delayed.
9. Reasons for downtime.
10. Specific delay time.

The deed must be signed by both parties. That is, the document is signed by a representative of the shipper and consignee.

Sample act

Responsibilities of the employer in case of downtime due to his fault

In the event that circumstances arise in which downtime is recognized as having occurred due to the fault of the employer, the latter must issue an order reflecting:

• the time when the downtime began;
• the nature of the reason for declaring downtime and a description of specific circumstances;
• employer's fault;
• positions, full names of employees whose work is suspended;
• the need for such persons to be present at their workplaces;
• the amount in which wages will be paid during downtime due to the fault of the employer.

If the employee’s full name is not specified in the order and he continues to perform his labor function, wages are paid in full, including all allowances and additional payments (decision of the Belgorod Regional Court dated June 20, 2017 in case No. 33-2732/2017). Information about the suspension of an entire production must be communicated to the employment service within 3 working days from the date of the decision (clause 2 of Article 25 of the Law “On Employment of the Population..." dated 04/19/1991 No. 1032-1, clause 6 of the letter of the Ministry of Labor dated 19.03. 2012 No. 395-6-1).

Note! In addition to paying for downtime caused by the employer, the latter must take measures to eliminate the causes of downtime as quickly as possible. For this purpose, in the cases specified in Art. 72.2 of the Labor Code of the Russian Federation, the right is given to transfer employees without their consent for a period of up to 1 month to work to prevent the consequences of a disaster, accident, etc.

After the end of the factors that caused the downtime to be declared, an order to end the downtime is issued.

How to issue an invoice

We have sorted out the basis and calculation of the penalty. Now let’s determine how to issue an invoice for vehicle downtime. Use unified invoice forms or other forms approved in the company’s accounting policies. Be sure to reflect in the document:

1. Payment details of the recipient's company. Check that there are no errors in the document. Otherwise, the money will not be credited to the current account.
2. Information about the supplier and buyer. Write down the details of the parties in accordance with the supply and delivery agreement.
3. Reason - write down the details of the contract. Also indicate the downtime act.
4. Name of the payment charged. For example, car downtime due to the fault of the customer.
5. Enter the amount of the fine as calculated. Highlight VAT.

The account must be signed by the manager and the chief accountant. Detailed instructions are in a separate article: “How to create an invoice without errors.”

Sample invoice

Payment for downtime due to the employer's fault

There are no changes in this area in 2021. By establishing liability for downtime, the legislator strictly limits the amount of payment to employees for the period of inactivity. According to Art. 157 of the Labor Code of the Russian Federation, you can calculate downtime due to the fault of the employer by applying the formula:

• RP = 2/3 SZ x KDP, where SZ is average earnings,
• KDP – number of days of downtime.

When calculating, it is necessary to take into account that exactly 2/3 of the average earnings are involved in the calculations, and not the official salary or tariff rate. Let’s look at how downtime due to the employer’s fault is paid.

Accounting

Reflect in your accounting the following entries for accrual of penalties for transport downtime:

Vehicle downtime

When executing a transportation contract, excessive downtime of vehicles during loading or unloading, as well as downtime at the border, is possible.

The reasons for such downtime are varied.

In the event that downtime occurs for a reason depending on the customer of the transport, the carrier must properly record these facts, otherwise difficulties arise in proving the fact of downtime.

Standards for downtime during loading and loading of goods during road transport of goods are approved by the Rules for road transport of goods, approved by Resolution of the Council of Ministers of the Republic of Belarus dated June 30, 2008 No. 970 (hereinafter referred to as Rules No. 970).

Waybills and waybills are mandatory documents for road transportation

As is known, for the transportation of goods or passengers by road, waybills and waybills are used as mandatory documents, incl. international standard, which are necessary to reflect the work performed by the carrier.

The rules for filling out these documents stipulate that information about the customer’s vehicle downtime must be entered in certain columns, and on their basis, excess downtime is calculated.

Thus, in column 22 of the international consignment note “CMR” (hereinafter referred to as the CMR consignment note), the date and actual time of arrival of the vehicle for loading and its departure are indicated. This information is certified by the sender of the goods with a signature (with transcript) and stamp.

In column 24 of the CMR consignment note, the recipient indicates the date of receipt of the cargo, the time of arrival of the vehicle for unloading and departure after its completion in hours and minutes.

Similar information about the vehicle downtime for loading and unloading is indicated in column 17 of the primary accounting document of the TTN-1 form “Consignment note” (hereinafter referred to as the TTN-1 waybill).

For information

Instructions on the procedure for issuing an international consignment note “CMR” were approved by Resolution of the Ministry of Transport of the Republic of Belarus dated February 20, 2012 No. 11. The form of the CMR consignment note is an appendix to this Instruction.

The invoice form TTN-1 and Instructions for filling out standard forms of primary accounting documents TTN-1 “Consignment note” and TN-2 “Consignment note” were approved by Resolution of the Ministry of Finance of the Republic of Belarus dated December 18, 2008 No. 192.

Excessive vehicle downtime is subject to payment by the customer

For downtime of a cargo vehicle during loading or unloading in excess of the time norms established in the relevant contract, as well as for downtime at the parking place or route that arose through the fault of the consignor (consignee), he must pay the motor carrier a penalty based on the time tariff, unless otherwise provided for in the relevant agreement (clause 374 of Rules No. 970).

The basis for a road carrier to file a claim against the customer of road transportation for demurrage of a cargo vehicle:

• during loading (unloading) there are marks in the waybill and waybill (if the standard form of waybill contains the relevant details) about the time of arrival and departure of the cargo vehicle (clause 108 of Rules No. 970);

• at the parking place there is a written refusal of this customer to fulfill the contract for the carriage of goods by road (clause 109 of Rules No. 970).

Mistakes made when registering downtime

It would seem that everything is quite simple: you need to record excess downtime by making appropriate notes about it in the shipping and transport documents, and demand payment for it.

However, practice shows that sometimes such evidence is simply not enough. And this happens because the parties actually use various documents confirming downtime during loading or unloading: a downtime card, a downtime sheet, an arrival and departure sheet, and at the same time they are careless about their execution.

There is no established form of document confirming demurrage for general use, nor does it have a name.

If, nevertheless, one of the listed documents is used to record downtime, then the carrier driver must have a form of such a document, issued for each vehicle. But this document is not always an option that practically guarantees the absence of a dispute.

As follows from the above, the downtime map at the loading or unloading point can be replaced by a mark on arrival and departure, made, for example, in a CMR consignment note.

The parties themselves aggravate the situation by signing contracts with rather confusing provisions on the execution and payment of excess downtime.

Let us give examples of such wording in transportation contracts.

Example 1

Downtime of the vehicle beyond the specified time is paid by the Customer, subject to written notification to the Customer before the expiration of the above time. In this case, it is necessary to submit original documents confirming the fact of downtime: a CMR consignment note with the appropriate mark and a downtime card signed by the consignor (consignee), with a stamp and signature of the director.

Example 2

The Carrier is obliged to promptly inform the Customer in writing about the possibility of downtime and subsequently provide the Customer with signed original documents (downtime cards) confirming the fact of delay of the vehicle in transit, downtime at the sender (recipient) of the cargo, at the customs of transit countries for the successful resolution of problems, in the event their occurrence for the above reasons.

Let's analyze the given texts.

What is the carrier's mistake?

As you know, the customer of transportation is not always the shipper or the consignee directly. Therefore, an agreement with the customer that downtime cards must be signed by the latter with his stamp affixed, in practice turns out to be an impossible condition, which entails a refusal to collect and pay for downtime on a formal basis.

How to do it right?

In the contracts, it is more logical to agree with the Customer that the downtime card will be drawn up at the place of loading or unloading and signed at the place of loading (unloading) by a representative of the person carrying out these works.

Also, do not rush to make mandatory the condition that there is a transcript of the signature or an indication that the downtime card must be signed only by the head of the relevant legal entity, since in practice this can also be very difficult to fulfill.

If the parties have clearly determined that the demurrage card must be signed by the shipper's director, then when the card is signed by another person of the shipper, the carrier has a formal basis on which the court will refuse his request to pay for the demurrage.

Note!

While the requirement to issue demurrage cards at loading or unloading points can be somehow agreed upon, the issue of registration of demurrage in customs control zones during inspection of vehicles remains unresolved: customs officers do not always make a mark on demurrage cards issued by carriers.

The simplest recommendation in case of downtime at customs would be to immediately notify the transportation customer about such cases in writing.

In this case, the driver sends a message about the delay during inspection to the carrier’s office, and a written message is sent from the office to the transportation customer.

The same must be done in the case when the shipper or consignee refuses to issue demurrage cards (affix the appropriate stamps and signatures). In this case, we recommend that you make notes in the shipping documents (CMR invoice, TTN-1) to confirm your request for payment for downtime.

The form of the downtime act must be agreed upon by the parties to the contract

When including in contracts a condition on the preparation of downtime cards (sheets), the parties often forget to agree on a sample of such a document and determine its status in relation to the contract. Or, when registering downtime, they forget that they did not fully comply with the contractual terms and did not make a note about downtime in the invoices or did not put seals (stamps) on the downtime cards.

The practice of the economic courts of the Republic of Belarus shows that when establishing the fact of downtime, all submitted documents are evaluated in their entirety: applications, invoices, CMR invoices, downtime cards (if any), etc.

When considering disputes in arbitration courts regarding the collection of fines for downtime from Russian customers, the question often arises: what is a downtime card, who approved its sample, and why should this document, and not marks in invoices, confirm the fact of excess downtime?

Therefore, when concluding a contract, do not forget that the demurrage card (sheet) is not a document approved at the legislative level, on the basis of which payment under the contract must be made, therefore its form must be agreed upon with the transportation customer. For example, indicating that the form of the document is an annex to the contract, and therefore, in this form it is mandatory for use.

Documents confirming downtime may look different, but the fact that the carrier receives penalties for downtime depends on their detailed and correct completion.

Do not forget about other formal actions agreed upon in the contract, which may become the basis for refusing a claim for payment for downtime, for example, the obligation to promptly and in writing inform the customer about the occurrence of downtime.

The form of such a written communication must be agreed upon by the parties to the contract, since any downtime affects the implementation of transportation.

For example, when transporting goods by road in international traffic, following the norms of the Convention on the Contract for the International Carriage of Goods by Road (CMR) of May 19, 1956, the carrier is obliged to request instructions from an authorized person if it is not possible to carry out transportation on CMR terms (Articles 14, 15 CMR).

Features of payment during downtime

Downtime is understood as a temporary suspension of work for reasons of an economic, technological, technical or organizational nature. This is what it says in Part 3 of Art. 72.2 Labor Code of the Russian Federation. Downtime may affect one, several or all employees of a structural unit or the organization as a whole. In this article, we will explain how to properly pay for downtime, and also indicate how downtime affects the payment of temporary disability benefits.

If providing another job for objective reasons is impossible for an employee, his downtime is paid by the employer in accordance with the Labor Code of the Russian Federation and other federal laws. It is paid on the basis of the work time sheet, which indicates the hours and days of downtime. Downtime that occurred during one shift is documented on a downtime record sheet, which reflects its reasons, duration, employee's tariff rate, amount of payment and amount. Let us remind you that according to Art. 157 of the Labor Code of the Russian Federation, downtime due to the fault of the employer is paid in the amount of at least 2/3 of the employee’s average salary, and downtime due to reasons beyond the control of the employee and the employer is paid in the amount of at least 2/3 of the tariff rate (salary), calculated proportionally downtime.

Note! In cases of suspension from work of an employee who has not undergone training and testing of knowledge and skills in the field of labor protection or a mandatory medical examination (examination) through no fault of his own, he is paid for the entire period of suspension from work as idle time (Part 3 of Art. 76 Labor Code of the Russian Federation).

Downtime caused by the employee is not paid.

Taking into account the above, as well as the provisions of Part 2 of Art. 287 of the Labor Code of the Russian Federation, we note that the norms of Art. 157 of the Labor Code of the Russian Federation also applies to part-time workers. A similar opinion is given in the Letter of Rostrud dated March 19, 2012 N 395-6-1.

In addition, the law establishes lower limits for payment for downtime. If a labor, collective agreement or agreement provides for a different payment procedure, then the rules of the labor, collective agreement, or agreement are applied accordingly, if they do not worsen the employee’s position in comparison with the current labor legislation of the Russian Federation.

The state also guarantees payment to an employee for downtime in a certain amount, and the organization does not have the right not to pay for downtime or to reduce the amount of payment, with the exception of one case - the fault of the employee of the organization.

Note: Decree of the Government of the Russian Federation dated 02/05/1993 N 99 “On the organization of work to promote employment in conditions of mass layoffs” stipulates that in case of a short-term decrease in production volumes, it is allowed to provide employees with leave without pay. This provision is addressed to the employer. But this does not mean that the employee who is offered such leave is obliged to use it.

Average earnings when paying for downtime due to the employer's fault are determined according to the general rules established by Art. 139 of the Labor Code of the Russian Federation, as well as the Procedure for calculating average wages.

The calculation includes all payments provided for by the remuneration system that are accrued to the employee for the 12 months preceding the one in which the downtime occurred.

Example 1

In the organization, due to the fault of the employer, the employee had downtime for three working days from November 18, 2013 to November 20, 2013. Salary for 12 months worked (from 01.11.2012 to 31.10.2013) - 300,000 rubles. The employee worked the entire billing period, which lasted 247 working days.

Payment for downtime should be calculated as follows:

1) determine the average daily earnings of the employee (clause 9 of the Procedure for calculating the average salary), it is equal to 1,214.57 rubles. (RUB 300,000 / 247 days);

2) 2/3 of the average daily earnings is 809.71 rubles. (RUB 1,214.57 x 2/3);

3) payment for downtime will be equal to RUB 2,429.13. (RUB 809.71 x 3 days).

Example 2

A machine in the organization broke down on the morning of November 18, 2013. For this reason, the machine operator did not work on November 18, 2013 and November 19, 2013. The shift supervisor was immediately notified of the breakdown. The service life of the machine, established by the manufacturer, expired 1.5 months ago, and the required maintenance has not been carried out in the last six months due to the dismissal of a specialist.

The official salary of a machine operator is 15,000 rubles. In addition, for the billing period from November 1, 2012 to October 31, 2013, he was accrued:

— for overtime work — 5,000 rubles;

— for length of service — 12,000 rubles;

— bonus based on the results of 2012 — 7,000 rubles.

The billing period has been fully worked out (247 working days).

Let us recall that, by virtue of clause 2 of the Procedure for calculating the average salary, the calculation takes into account all types of payments provided for by the organization’s remuneration system, regardless of the sources of these payments.

The average daily earnings of an employee is 825.91 rubles. ((15,000 rub. x 12 months + 5,000 rub. + 12,000 rub. + 7,000 rub.) / 247 working days).

Accordingly, for the period of downtime due to the fault of the employer, the employee will be credited 1,101.21 rubles. (RUB 825.91 x 2 days x 2/3). The salary due to the employee for November 2013 will be 14,601.21 rubles. (RUB 15,000 x 18 working days / 20 working days + RUB 1,101.21).

The procedure for calculating wages during downtime for reasons beyond the control of the employee and the employer depends on the form of remuneration established in the organization - time-based or piece-rate.

With time-based wages, employees' salaries can be calculated based on:

— hourly rate;

— daily rate;

- monthly salary.

If the employee is set an hourly rate, then wages during downtime are calculated by multiplying the hourly rate by 2/3 and the number of days of downtime.

If the employee has a daily rate, then the wages during idle time are calculated, respectively, by multiplying the daily rate by 2/3 and the number of days of idle time.

If the employee has a monthly salary, then wages during idle time are calculated as follows: salary / total number of working days x 2/3 x number of days of idle time.

Note: if the duration of downtime is less than one working day, the average daily earnings are divided by the number of working hours in a shift and multiplied by the downtime (in hours).

Example 3

In the organization, due to power outages, employee downtime amounted to 2 working days (November 18 and 19). The employee's salary is 15,000 rubles.

In November 2013, the standard working time according to the production calendar was 20 workers. days

The employee's remuneration for downtime will be 1,000 rubles. (RUB 15,000 / 20 days x 2/3 x 2 days).

Wages for idle time of workers whose work is paid by the piece are calculated based on 2/3 of their hourly (daily) rate in the same manner as for workers whose work is paid on a time basis.

When calculating wages for downtime for reasons beyond the control of the employee and the employer, various allowances and surcharges to tariff rates and official salaries (for example, for length of service, night work), bonuses, rewards and other payments accepted taken into account when determining average earnings. That is, the amount of accruals in this case will be less than the amount paid for downtime caused by the employer.

In addition, if the downtime is prolonged, there is no need to recalculate the amount of average earnings every month. Employees should be paid within the deadlines established by the organization for issuing wages.

According to Art. 14 of the Federal Law of December 29, 2006 N 255-FZ (as amended on July 23, 2013), the calculation of the average daily earnings for calculating temporary disability benefits is determined by dividing the employee’s earnings for the two calendar years preceding the year of the onset of temporary disability by 730. That is The presence of weekends, non-working holidays and downtime in the billing period does not matter in this case.

Issues of payment for temporary disability and maternity leave during downtime are regulated by Regulation No. 375. In accordance with its paragraph 15, in all cases, the average daily earnings are used to calculate benefits, with the exception of the calculation of the monthly child care benefit in accordance with paragraph 23 of Regulation No. 375.

We also remind you that the average earnings, on the basis of which benefits for temporary disability and in connection with maternity are calculated, include all types of payments and other remuneration in favor of the insured person, for which insurance contributions to the Social Insurance Fund are calculated. This opinion is set out in paragraph 1 of the Letter of the Federal Social Insurance Fund of the Russian Federation dated March 11, 2011 N 14-03-18/05-2129. Accordingly, payment made during downtime is included in the calculation of average earnings for calculating benefits.

Article 9 of Federal Law No. 255-FZ defines periods for which temporary disability benefits are not awarded. By virtue of clause 5, part 1 of this article, temporary disability benefits are not assigned to the insured person during the downtime period, with the exception of the case of temporary disability that occurred before the downtime period and continues during the downtime period (Part 7, Article 7 of the said federal law). This is due to the fact that downtime caused by the employer or for reasons beyond the control of the employer and employee is subject to payment by the employer, that is, the employee retains income. Accordingly, the insurance risk, with the implementation of which Federal Law N 255-FZ associates the emergence of an obligation to assign and pay benefits for temporary disability, is not realized.

In the event of downtime due to the fault of the employee and the onset of temporary disability during the period of downtime, earnings are lost not as a result of an insured event - temporary disability, but due to the culpable actions of the employee himself. The intended purpose of insurance coverage here must be considered in systematic connection with Art. 157 Labor Code of the Russian Federation. This is indicated in the Determination of the Constitutional Court of the Russian Federation dated January 17, 2012 N 8-О-О.

If temporary disability occurred before the downtime period and continues during the downtime period, temporary disability benefits for the downtime period are paid in the same amount as wages are maintained during this time in accordance with Art. 157 of the Labor Code of the Russian Federation, but not higher than the amount of temporary disability benefits that the insured person would receive according to the general rules.

If the employee’s incapacity for work continues after the downtime, benefits for the period of illness after the end of the downtime period are assigned in the generally established manner. This is also stated in the Letter of the FSS of the Russian Federation dated March 22, 2010 N 02-03-13/08-2497.

Based on the above, we can draw the following conclusion: whether the employee is on sick leave during the downtime period or not does not matter. He will receive the same amounts. However, such equality is observed only if the amount of benefits for downtime days, calculated in the general manner, exceeds or is equal to the amount due to the employee in accordance with Art. 157 Labor Code of the Russian Federation. If the amount of benefits calculated for days of downtime is lower, then the smaller amount should be paid to the employee as sick pay.

What documents need to be completed when a vehicle is idle?

Quote (Road Transport Charter):4. For delay (downtime) of vehicles submitted for loading, unloading, respectively, the consignor and consignee pay for each full hour of delay (downtime) a fine in the amount established by the contract for the carriage of goods, and if the amount of the specified fine is not established in the contract for the carriage of goods , in the amount of: 1) five percent of the freight charge for transportation in urban or suburban traffic; 2) one percent of the average daily freight charge for intercity transportation, determined in accordance with the deadline for the relevant transportation established by the contract. 5. In case of delay (idle time) of specialized vehicles, the amount of the fine specified in part 4 of this article is doubled, unless otherwise established by the contract for the carriage of goods. The list of specialized vehicles is determined by the rules of cargo transportation. 6. The fine for delay (downtime) of vehicles is collected regardless of the fine for failure to present goods for transportation as provided for in contracts for the carriage of goods. The basis for charging a fine for delay (idle time) of vehicles are marks in transport invoices or waybills about the time of arrival and departure of vehicles.