Compensation
Compensation
It is important for the employer to properly register in the laborcontract with a part-time worker for payment of his labor. This will allow in the future to avoid conflicts with inspection bodies, for example, with the social insurance fund or tax authorities.
Instructions
1
The labor legislation providesseveral possible options for paying part-time jobs: - for the actual hours worked - depending on the output - on the terms stipulated in the employment contract.
2
To pay a full salary to the part-time worker does not turn out,if in the employment contract the payment for the actual hours worked is chosen as the mode of payment. This is due to the fact that this employee has a much shorter working day than the main employee. The legislator has limited the duration of working hours for a part-time worker: no more than 4 hours a day and not more than half the monthly working time. If the employer has decided to establish normative assignments for a part-time employee who works with the time wage condition, then it is necessary to pay his labor based on the amount of work actually performed.
3
In the event that the borrower is sufficientqualified and has high labor productivity, then he can perform a certain amount of work much faster than the main worker. Accordingly, he has the right to receive a full salary, despite the fact that his working day is shorter than that of the main employee. In this case, it is necessary to choose a method of payment depending on the output or to include in the labor contract conditions different from wages for actually worked time.
4
When choosing the method of payment, you should payattention to the opinion of the controlling bodies, which sometimes express the opinion that it is inadmissible to establish a full-time salary in full. For example, the FSS authorities refused to set off the entire amount of expenses for the payment of maternity benefits to the part-time employer, indicating that the benefit to the part-time worker was accrued and paid on the basis of full earnings for an eight-hour day. But the court denied the arguments of the FSS bodies and found that the education and experience of the part-time worker corresponded to the necessary qualification requirements, the length of the working time did not exceed the limits established by the labor legislation, labor payment was made in accordance with the employment contract without determining the proportional ratio of the worked time to the established amount of payment for eight-hour working day (Decree of the Federal Antimonopoly Service of the Urals Okrug of 14.04.2010 № Ф09-2327 / 10-С2).
