How is the working time fund calculated in an organization?

Author of the article: Anastasia Ivanova Last modified: January 2021 10075

Working time used directly to perform professional duties has certain characteristics. One of the initial indicators in this case is the working time fund, calculated separately. Moreover, such a procedure has a considerable number of features. In particular, the formulas used for calculation depend on the type of indicator itself. There are several such types and it is highly recommended not to confuse them with each other.

The essence of the concept of “working time fund”

In a broad sense, the working time fund (WF) is an indicator containing the expected volume of hours available in the future for carrying out certain work. This value can be calculated both within the entire organization and relative to just one employee.

The main purpose of calculating the PDF is, first of all, planning the use of work resources and capabilities. Having data on potentially available days and hours of labor, it is realistic to calculate planned productivity. In the future, based on analysis and comparison of the latter with actual indicators, it is possible to identify losses and take steps to increase employee productivity. The result will be an increase in the efficiency of a particular organization as a whole.

It is also important to understand that the calculation of the working time fund is always based on information for each individual employee. In particular, when determining how long an employee can work in the future, a number of special factors are taken into account. Namely:

• physical capabilities of a person;
• requirements of the Labor Code of the Russian Federation;
• company capabilities aimed at harnessing the potential of the working citizen.

It is allowed to determine the working time fund in both hours and days. Accordingly, the units of its measurement are either man-days or man-hours.

Expert commentary

Kireev Maxim

Lawyer

At the same time, when calculating the FER indicator, periods of employee illness for a specific period, as well as parental leave, being late for work, holidays and other factors must be taken into account. The value of the working time fund in each of these cases is subject to change downwards by the corresponding number of days or hours.

When determining the planned volume of oil production, proper planning of the use of wells over time is of great importance, which comes down to determining the planned calendar time for the entire operational (Schz) and for the existing (Sm) well stock, and such calculation of the planned (effective) working time fund ( (U .). [p.20] For continuous operation without days off, 365 working days and 24 working hours per day are taken into account. The number of working days and the working time fund for machines operating in seasonal conditions (agriculture, peat mining , forestry, etc.), is taken based on the average duration of the work season (in accordance with standards or technical design). The regime fund is used to calculate the planned (effective) working time fund. [p.87] The
coefficient of use of the planned effective fund working time d, is determined by the ratio of the actual hours worked by the workers of the enterprise (shop, site) for a given period of working time Ff (in people. -days or pers. -h) to the planned effective working time fund for the same period F, i.e. [p.234]

The planned effective working time fund F is usually less than the maximum possible effective (useful) working time fund of workers by the amount of workers regulated by law and planned absences from work for good reasons, determined by the following formulas [p.238]

Coefficient of use of planned effective working time fund 234 [p.319]

Planned effective working time fund 238 [p.325]

K is the transition coefficient, which is the ratio of the nominal working time fund to the planned effective working time fund. [p.223]

The planned output of workers, measured in standard hours, is equal to the effective working time fund Fe, multiplied by the coefficient of fulfillment of standards K, i.e. B = FEC. [p.207]

The difference between the nominal fund and unused days constitutes the effective working time fund, i.e., the planned number of days of work of one payroll worker per year. [p.209]

To calculate the payroll number of workers for the planning period, it is necessary to multiply their number of workers by the coefficient of lost working time. For continuous production, this coefficient is equal to the ratio of the calendar time fund to the effective working time fund; for continuous production, the ratio of the nominal time fund to the effective working time fund. [p.274]

The calculation of the number of workers according to the standard labor intensity of production is shown in the following example. In the planned year, the construction and installation of 150 drilling rigs should be started and completed, including 90 using the large-block method. According to planned orders, the labor intensity of construction and installation work in the usual way is 1248 man-hours, and in large-block work - 588 man-hours. Effective working time fund 1798.3 hours. Projected overfulfillment of time standards 105%. Under these conditions, the required number of workers will be (60.1248 + 90.588)100 co - 1793.3-105 - = 68 people - [p.276]

The number of workers is planned taking into account the planned balance of working time per worker. First, calendar time is determined based on the number of days in the planned year. By subtracting weekends and holidays from this time (taking into account their partial overlap), the nominal (maximum possible) working time fund is determined, and then the effective working time fund by subtracting regular and additional vacations, educational leaves, and maternity leave from the nominal time fund. and childbirth, absences due to illness, other absences permitted by law (for example, performing government duties, etc.). [p.127]

The number of workers is determined based on the planned labor intensity of the annual volume of production or work and the effective working time fund of one worker per year (Ge, ) [p.128]

TMg is the effective working time fund of a specialist in the planning (considered) period performing the g-th function, h [p.159]

Example. In the planned year, the construction and installation of 250 drilling rigs should be started and completed, including 190 using the large-block method. According to planned orders, the labor intensity of construction and installation work in the usual way is 1188 man-hours, in large-block work - 788 man-hours. Effective working time fund is 1801.2 hours. Projected fulfillment of time standards is 103%. Under these conditions, the required number of workers will be [p.370]

The planned percentage of absenteeism from work is determined by the ratio of the amount of planned absences for valid reasons at a given enterprise (association) (in%) to the maximum possible effective working time fund. [p.238]

Based on this, the planned number of workers is found by dividing the labor intensity of the production program by the useful (effective) working time fund of one worker per year. In this case, the planned exceeding of time standards is taken into account. The calculation is performed according to the formula [p.185]

Te is the effective working time fund, days K is the planned rate of fulfillment of standards. When using the calculation method based on production standards, similar calculations are made, but instead of the time standard, the production rate is indicated. The quantity of production according to the plan is divided into the production rate and as a result the same total working time is obtained. Further calculations are carried out as in the previous example. [p.189]

The number of workers is determined by various methods, depending on whether the work they perform is regulated or non-standardized. The number of main production workers engaged in standardized work depends on the volume of production and production standards or time standards and is determined by dividing the labor intensity of the production program by the effective working time fund of one worker per year, taking into account the expected overfulfillment of standards in the planning period according to the formula [p.277]

Based on the deployment staff and staffing points, the turnout of workers is calculated. The number plan must establish the average composition of workers. The latter is equal to the turnout multiplied by the calendar fund of working hours and divided by the effective fund. The fund is determined by constructing a planned budget of working time for the average worker. The budget serves to determine the number of shifts that will be worked by one worker in the planning period. [p.208]

Rhythm of production. The most important principle of rational organization of the production process, aimed at the efficient use of working time, is the principle of rhythm. This principle assumes that the production of individual objects or batches of them must be repeated at strictly defined intervals, called rhythm. The time interval between the moments of launch (release) of two successive units of production is called rhythm (piece). The average estimated rhythm of release (launch) of one unit of production r is determined by dividing the effective fund of time Re for the planning period by the number of units NB to be released for the same period in accordance with demand [p.159]

The extensive load factor of the working (forming, assembly, etc.) area of ​​the workshop, area Rf3 characterizes the use. working area on which technological operations for the production of products are carried out. It is determined by the ratio of the time of actual loading of the working area for the manufacture of the corresponding product (performing work) per shift, day, month, year T" - to the planned (effective) fund of loading time for this area for a given period T ", i.e. [p.95]

Calculation of labor intensity of work. The initial data for determining the number of workers according to the labor intensity of work are the production program of the planning period, time standards, the annual working time fund of one worker, a plan for increasing production efficiency, which is the basis for a plan for increasing labor productivity, and the planned rate of fulfillment of standards. [p.162]

To determine the working (effective) time fund se pl, a schedule for repairing underground and surface equipment and carrying out geological and technical measures for wells is developed, in which the standard time spent on planned stops tp (hour) is determined. Planned working fund [p.115]

The task of analyzing the implementation of the labor plan is to identify deviations from planned indicators and unused labor reserves to ensure further growth in labor productivity in the coming year. The analysis process examines labor productivity indicators, the use of working time, the effectiveness of the applied remuneration systems, the correspondence of the dynamics of labor productivity and average wages, and the use of the wage fund (Table 15.6). [p.279]

Task 4. Based on the following data, determine the planned effective operating time of wells and indicators of their extensive use. There are 500 operational wells, which were included in this fund all year round, and 460 of them are operational. For existing wells, it is planned to spend a total of 1,200 well days on underground and surface repairs and geological and technical measures. [p.22]

Task 24. Calculate the planned tariff wage fund for piecework increments of working crews for major repairs of Okvayush. The effective working time fund for the year is 1820 hours. The size of the piecework increment is 9. Initial data [p.54]

Task 27. Calculate the additional payment for regular vacations for electricians of PRTsEiE with the following initial data; the planned basic salary fund for the group is 29.6 thousand rubles; the number of electricians is 18 people; the effective working time fund is 264 days; the duration of vacation. -15 days. [p.54]

Taking the annual effective working time fund of one average worker for 1786 hours (Table IV. 5, group 6, p. 9), we can assume that through the use of reserves for reducing the labor intensity of products, the planned conditional labor savings should have been approximately 46, 5 people [(411.23 - 391.01) X X4106 1786], but in fact in the reporting year it amounted to 30.4 people. [(411.23—398.00)-4106 1786)]. Consequently, reserves for reducing labor intensity in the reporting year were used by approximately 65C/b (30.4 46.5-100). With an increase in production volume of 9.5%, the estimated number of workers is 944 people. (862-1.095), and the above-mentioned labor savings ensure an increase in the hourly productivity of workers according to the plan by 5.1% [46.5 (944 -46.5) 100]. In fact, due to the resulting savings, it increased by only 3.3% [30.4 (944 - 30.4)-100], i.e., the reserves for increasing worker productivity by reducing labor intensity were realized by only about 65% ( 3.3 5.1, cm, groups 7 and 8, page 4). This is also evidenced by the direct labor costs of workers per 1 thousand rubles. products that were planned to be reduced by 20.22 man-hours (411.23 - - 391.01, see groups 4 and 5, p. 3), but in fact they were reduced [p.223]

The duration of the vacation is 24 working days. Working conditions are harmful. The planned amount of the bonus from the material incentive fund is 1,500 rubles. (not included in the total annual wage fund, but taken into account when calculating additional wages). The effective working time fund for craftsmen is 241 days. The number of holidays is 8. [p.138]

The use of working time is analyzed by comparing reporting data with planned indicators. The analysis is based on a general assessment of the use of working time. The object of analysis is the amount of deviation of actually worked time in man-hours in the reporting period from the corresponding indicator for the previous period or the planned indicator. The change in the effective working time fund (Fe) is influenced by the following factors Change in the average number of workers (N), [p.131]

Calculation of calendar fund of working time

The calendar fund of working time is considered basic, because with its help all other types are calculated.

In this case, the calculation formula is based on 2 values:

• the total number of calendar days in a year;
• number of employees of the enterprise.

The indicated indicators are multiplied among themselves. The result is the value of the calendar fund for the specified period.

For example, the number of days in a year is 365, and the company has 1000 employees. Multiplying the indicators we get 365,000 man-days. The calendar annual fund for one employee will be equal to 365 days.

Expert commentary

Gorchakov Vladimir

Lawyer

It is worth clarifying that this indicator cannot be called at least somewhat informative. This is due to the fact that its calculation does not take into account days on which employees are absent on site for the reasons specified in the Labor Code of the Russian Federation. Or for other reasons. However, without calculating the calendar fund, it will not be possible to identify other types of financial reserves. It is for this reason that it has value and always requires calculation.

Regulareconomic

Calculation of useful working time fund

The calendar fund of working hours, the number of days off and holidays is calculated for the current year.

The number of calendar working days (nominal time fund) in a year is the difference between the calendar time fund and the number of weekends and holidays. Absenteeism is defined as the sum of all absences from work.

Table 2 Working time balance

The useful fund of working time is found by multiplying the number of working days in a year (effective fund of time) by the average length of a working day in hours.

Calculation of the number of workers

Calculation of the number of main workers

Workers are divided into main and auxiliary.

The main ones include workers who are directly related to the production of products (products).

The number of core workers is calculated using the following formula:

Chosn.=Tp/(Fe*Kv)

Chosn.= 140,000/(1568*3)= 30

Тп - labor intensity of the production program (in units = 140,000); e - effective time fund, h;

Kv - coefficient of fulfillment of the norm (3).

Calculation of the number of auxiliary workers

Auxiliary workers are engaged in servicing equipment and workplaces in the main production shops, as well as auxiliary and auxiliary shops (working departments of the chief mechanic, tool shop, working departments of technical control, adjusters, warehouse workers, transport workers).

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The principle of calculating the nominal working time fund

The nominal working time fund, or, as it is also called, the time fund, indicates the expected number of days the employee will go to work in accordance with the schedule. This takes into account holidays, the right to which is granted to working citizens on the basis of the Labor Code (Article 112). Weekends are also taken into account. For example, with a five-day work week, this could be Saturday and Sunday.

Article 112 of the Labor Code of the Russian Federation

“Non-working holidays” (more details)
At the same time, the nominal FRF is based on one or another calendar period. It could be as follows:

• year;
• quarter;
• month.

The latter period is used in most cases. It is important when calculating wages, as well as when identifying the ratio of days actually worked to the established production rate.

To calculate the nominal PDF, the following algorithm is used:

• subtract the total number of holidays and weekends from the number of calendar days for the required period;
• multiply the resulting value by the number of employees of the enterprise.

Expert commentary

Shadrin Alexey

Lawyer

If the calculation is made in man-hours, then not only holidays and weekends, but also shortened pre-holiday days should be taken into account. For the latter, the shift is reduced by 1 hour.

The nominal FRF indicator is directly related to the production calendar compiled annually for Russia. The calendar contains information about all holidays and weekends, as well as working hours.

For the current year, the calendar fixes the following standard:

But for a 40-hour week, the hourly norm of permissible working time will be 1 thousand 970 hours. At 35 hours – 1 thousand 772 hours.

In general, the production calendar is of significant importance for accountants and HR specialists throughout Russia. With its help, wages are calculated, a work schedule is drawn up, sick leave is paid and vacation is calculated.

Production calendar for 2021

Nominal FRP

The nominal working time fund is actually the number of days of work (hours to be worked according to the schedule) for a given time period. To determine it, it is necessary to subtract holidays and weekends from the calendar FRP.

Russia uses the nominal working time fund for 2021 to compile the production calendar. Thus, the number of potentially possible days of work for one employee is equal to exactly this indicator.

Let's do the calculation for our example:

As mentioned above, the indicator can be determined not only in days, but also in hours. Converted to hours, it must take into account not only holidays, but also a reduction in work hours on the eve of a holiday by one hour. In 2021, for example, there are six such days:

• February 22;
• March 7;
• April 28;
• May 8;
• the 9th of June;
• December 29th.

The nominal FRP for 2021 for a five-day, 40-hour week in hours is:

The calculation is carried out in a similar way for other work schedules.

Calculation of the maximum possible fund

The maximum possible working time is another one of the most informative indicators. This takes into account not only rest periods and holidays, during which the working population of the country does not legally attend work, but also vacations. According to the Labor Code of the Russian Federation, the latter period is 28 days. Every officially employed citizen can count on this amount. And it is this parameter that is required to calculate the maximum possible fund.

You will need to perform the following steps for calculation:

• the number of days attributable to the vacation of one employee is multiplied by the number of people enrolled in the company's staff;
• subtract the resulting value from the amount of the nominal fund.

Expert commentary

Gorbunova Olga

Lawyer

The maximum FRF more accurately indicates the number of working hours (or days) an employee is potentially available for work. If, after calculating the actual time worked, a large difference is revealed, this will indicate that labor time is being allocated ineffectively.

Actual (appearance) working time fund

The indicator is recognized as the most significant for analyzing production activities and recording working time actually spent on professional duties. Here the calculation is based not only on the reduction of the PDF due to legal reasons (vacation, weekends, holidays), but other cases are also taken into account. For example:

• absence due to illness;
• child care leave up to 1.5 years;
• vacation period due to pregnancy and childbirth;
• student leave;
• other options for absence - absenteeism, tardiness, rest days without pay, days off after donation, etc.

When calculating the actual PDF, individual cases of reduction in working hours are also taken into account. We are talking about special working conditions, for example, when involved in hazardous work or if the employee has one of the disability groups.

In this case, the number of days missed by the employee for one reason or another is subtracted from the maximum possible FER.

For example, the reporting period is 1 month, in which there are 8 weekends and 2 holidays. The nominal fund is 20 days, where 10 attributable to legal rest are subtracted from the total number of days of the month. There is no vacation period for this month; therefore, there is no need to identify the maximum possible PDF. However, this month the employee was on sick leave for 7 days. The actual fund will be 13 days (20 days - 7 days).

Effective working time fund

Separately, it is worth mentioning such a concept as an effective PDF. It is impossible to plan such an indicator for an individual employee. The calculation is made for each category of employees. This also takes into account special working conditions, absences from previous years and other issues.

The purpose of such planning is to identify the optimal number of employees to perform their activities within a specific period. And also the calculation of this type of PDF is required to assess the efficiency of using labor resources.

For example, an employer accepts an order that requires 400 hours to complete. When dividing the indicator by 8 (the number of labor hours in a standard working day), it turns out that it takes 50 days for one person to complete an application. However, this approach is ineffective, so the employer attracts 10 people to fulfill the order. Each of them will be allocated 40 hours of work. Accordingly, it will take only 5 days to complete the entire order.

The FRF indicator is necessary to identify the level of efficiency of workers relative to the working time they use. Comparison and analysis of the planned and actual PDFs indicate shortcomings in the organization of the service process and help improve the company's performance in the future. In addition, the indicator is actively used by accountants and HR employees. For example, to draw up an optimal shift work schedule, identify the required number of staff in the company, calculate earnings and other issues.