External combination in 1s. Part-time hiring using the hiring assistant

The need for internal combination of posts is facing personnel workers not so often. It is connected, first of all, with the redistribution of duties of an employee who has temporarily “fallen out of the cage” between other members of the team. In addition, the reason, especially in budget institutions, may be the desire of management to maintain an unoccupied position in the staffing table. Full definition of alignment official duties given in article 60.2 Labor Code RF. There you can also find the rules for registration, a list of required documents and the amount of payments to the employee for combining professions. We will not dwell on these issues, but will take a closer look at the combination in "1C: Salary and Human Resources Management 8".

A single or permanent combination in 1C ZUP is carried out in three stages:

Setting the accrual type

Setting the accrual type

In the "Settings" section, select "Payroll". In the "Setting the composition of accruals and deductions" window, on the "Other accruals" tab, you must check the "Combination, temporary performance of duties" checkbox.

After that, the type of accrual "Supplement for combining positions, performance of duties" will be automatically available (in the Settings section, in Accruals).

If necessary, you can create your own accrual with the purpose of "Additional payment for combination", in the "Basic" tab, describing an arbitrary formula using the indicator "Amount of additional payment for combination" (for example, Amount of additional payment for combination, multiplied by Time in days and divided by the Norm of days for full time schedule).

Registration of additional payment for combining professions

In the "Frames" section, select "All personnel documents" or in the section "Salary" - "Change in the payment of employees", click on the "Create" button and select the document "Combination of positions".

Consider filling in the fields:

Organization: By default, it is filled with the information set in the user's settings. If the employee to whom the accrual is made is registered in another organization, it is necessary to install it.
Date: Sets the date the document was registered. It will be displayed in printed form combination orders.
Number: not active. Automatic assignment of a number to the document will occur after its recording. It is also used in the printed form of the combination order.
Employee: indicates the employee who needs to be charged an additional payment for combining professions.
Combination from... to: sets the period during which the surcharge will be calculated.
Account, subconto: filled in to clarify the method of reflecting accrual in accounting (if the field is not filled in, the method selected by default will be reflected in accounting).
Head, Position and Responsible are filled in automatically.

In the "Type of combination" section, using the switch, select the type of additional payment "Combination of positions (professions)" and in the field on the right - the position staffing, which is combined by the employee.

In the "Amount of additional payment" section, you must check the box "Calculate from the payroll of the position (employee)".

If the amount of the additional payment is set as a percentage of the payroll of the combined position, it is necessary to indicate the corresponding “Percentage of payroll”.
If the amount of the surcharge is determined by the difference between the payroll of the combined position and the payroll of the employee who is receiving the surcharge, you must set the switch "Pay difference"
The fields "Amount of surcharge" and "FOT with surcharge" are filled in automatically.

Consider the functionality of the buttons.

After filling in all the fields, click "Submit".
By clicking "Print", you can select the object of printing - Order for combination or Additional agreement.
"Create Based on" allows you to create an "Unregistration" document.
"Remind" allows you to create an arbitrary reminder (the function is available if Reminders are activated in the organizer, Administration section).
Attached Files allows you to attach files to a document, such as scanned copies.
The final action is "Swipe and Close".

The document "Combination of positions" allows you to assign several additional payments for combining jobs at the same time. Subsequent accruals will not change the previous one and will be assigned in addition to it.

Calculation and accrual of additional payment for combining professions

In the "Salary" section, select "Create" and enter the document "Payroll and contributions".

To automatically fill out the document, you must click "Fill". In the tabular section, under the “Accruals” tab, lines are entered for all types of accruals assigned to employees in a planned manner, including an additional payment for combining professions.

The amount of the additional payment for the combination is recalculated based on the time actually worked in the month, and the accrual is made simultaneously with the salary for the month.

The duration of part-time work cannot exceed 4 hours a day, and within a month - half the monthly norm of working time (Article 284 of the Labor Code of the Russian Federation). Remuneration for the labor of persons working part-time is made in proportion to the hours worked, depending on the output or on other conditions determined by employment contract(Article 285 of the Labor Code of the Russian Federation).

Persons working part-time, simultaneously with leave for their main job, are granted annual paid leave for combined work. In this case, if the employee, working part-time, has not worked for six months, then leave is provided in advance (Article 286 of the Labor Code of the Russian Federation). If at a part-time job the duration of the employee's annual paid leave is less than the duration of the leave at the main place of work, then the employer, at the request of the employee, grants him leave without saving wages appropriate duration.
Recording in work book information about part-time work is made at the request of the employee by the administration at the place of main work.

According to Art. 60.1 of the Labor Code of the Russian Federation, part-time work happens:

internal (one employer at the place of main work and part-time);
external (from other employers, except for the main place of work).

Compatibility must be distinguished from combination. When working on part-time:

an employment contract is concluded;
work is performed in free time from the main work.

When working under conditions combining:

work is performed without being released from the main one;
no employment contract.

This article was written in the Taxi interface.

When registering for a part-time job, you should pay attention to the following features:

1. Type of employment in the directory Employees can take the following values:

External part-time- if the hired employee is already working at the main place of work for another employer;
Internal combination- if the employee is already working at the main place of work at given employer.

2. When hiring an employee for work on internal part-time Special attention should pay attention to the correct data entry in the directories Individuals And Employees. In the directory Employees a new element is created for the internal part-time worker, while in the directory Individuals do not create a new element. When registering an appointment, you must select an existing one in the directory Individuals the element that was entered when registering admission at the main place of work.

Example

From 02.02.2015 in LLC "TF-Mega" to the position of cashier in structural subdivision"Administration" is accepted by Trofimova V.S. to work under conditions internal combination. An employee is accepted at 0.5 cashier's rate. The salary for the whole rate is 20,000 rubles. per month.

The following actions are performed:

Accounting settings.
Hiring an employee.

<Настройка параметров учета

In order to work with personnel records (hiring, personnel transfer, dismissal) in the program, it is necessary to configure the accounting parameters.

Chapter Main -Settings- Accounting parameters - Salary and personnel.
In chapter Payroll accounting and personnel records are maintained check the box In this program.
In chapter Personnel accounting check the box Full. In this case, it will be possible to create and work with personnel records.
per button Generate personnel documents should be clicked if employees were entered into the infobase without the above specified accounting settings. Based on these employees, employment documents will be automatically generated.
To save the settings, click the button Write and close.

Hiring an employee

To register a new employee in the infobase, open the directory Employees.

Chapter Salary and personnel - Personnel accounting - Employees.
Click on the button Create.
In field Organization indicate the organization (or its separate subdivision) for which employment is being registered, from the directory Organizations(chapter Main - Settings - Organizations).
In field Full name indicate the last name, first name, patronymic of the employee (in our example, Trofimova Varvara Sergeevna). If the directory Individuals(chapter Salary and personnel - References and setup - Individuals) an individual with this full name is already registered, then for a new employee it is automatically proposed to use the data of this individual (in the dialog Found a person with a similar name by pressing the button Yes, that's who I need). If the data for the employee has not been previously registered, and the dialog shows the namesake, select the command No, it's a different person(for example, when hiring for an external part-time job). In case of internal combination, create a new element in the directory Individuals no need. It was already created when the employee was hired at the main place of work, so select the command Yes, that's who I need.
If for a new employee the data of an individual previously registered in the directory is used Individuals and the choice of an individual was made by the button Yes, that's who I need, then the basic personal data of the employee is filled in automatically (this information was already entered when the employee was hired at the main place of work).

6. Next, click on the link Recruit or on the button Checkout document - Recruitment, while the information system will request confirmation of the creation of a new element in the directory Employees (The employee has not been enrolled yet. Record and continue?). Click on the button Yes. In this case, the information base will automatically have:

assigned a personnel number to an employee;
directory entry Individuals(personal data of an employee, except for the case when the data of a previously registered employee in the directory is used for a new employee Individuals) (for example, hiring on an internal part-time job));
employee directory entry Employees.

in field Organization the organization (or its separate subdivision) to which the employee is admitted is indicated from the directory Organizations(chapter Main - Settings - Organizations) if more than one organization is registered in the infobase;
in field date indicate the date of the order for employment. By default, the date is filled with the computer's current date;
field Number not active for the user. The program will automatically assign a number to the document after it has been written. date document and its number are used in the formation of the printed form of the order for admission in the T-1 form and as details of the order in the personal card in the T-2 form;
in field Subdivision indicate the structural unit in which the individual is admitted from the directory Subdivisions(chapter Main - Settings - Organizations- link Subdivisions);
in field Job title indicate the position of the employee from the directory Positions(chapter Salary and personnel - References and settings - Positions);
field Employee is filled with the default value from the reference Employees;
in field date of receipt specify the date the employee was hired (in our example - 02/02/2015);
in field Type of employment value is automatically specified Internal combination(the employee is already working in the organization and can only be hired by the same organization under an employment contract by an internal part-time worker);
in the tabular section accruals:
- in a collumn accrual indicate which planned accruals must be made monthly in favor of the employee in accordance with the terms of the concluded employment contract (select the required type of calculation from the plan of types of calculation accruals. The default calculation type is Salary payment);
- in a collumn Size indicate the planned amount of accrual (in our example, indicate 0.5 of the cashier's rate - 10,000 rubles);
in field Prepaid expense choose the method of advance payment calculation from the offered list: Fixed amount, Percentage of the tariff and indicate the amount of the advance or percentage of the tariff. Suggested by default Percentage of the tariff - 40% ;
field Admission conditions is filled in automatically, but can be corrected if necessary;
fields Supervisor, Job title are automatically filled in with the last name, first name, patronymic, position of the head of the organization from the directory Organization(chapter Main - Settings - Organizations- bookmark Responsible persons) to fill in the fields of the order for employment;
field Responsible filled in by default - value from the settings of the current user;
press the button Pass and close. As a result, a hiring document will be created in the infobase (section Salary and personnel - Personnel accounting - Recruitment), from which by clicking Seal it is possible to generate and print an order for employment in a unified form T-1.

8. Further, if necessary, you can change the previously completed data when hiring an employee to the main place of work by clicking on the links - Personal data, Payments and cost accounting, Income tax, Insurance.

9. Click on the button Write and close.

Leave your name and phone number, the operator will contact you during business hours within 2 hours.

Moscow Saint Petersburg Samara

When working part-time, there are many nuances not only for the employee himself, but also for the employer. How to apply for a part-time job if you decide to buy 1C Enterprise and now you keep all the records electronically in this program?

Part-time job placement

First you need to identify the difference between the work of combining and part-time work. In the first case, an additional employment contract is not concluded, and the employee is only given additional duties and is paid extra for work in another position. When working part-time, the employee must perform his additional duties in his free time from his main job, and this is formalized by a separate employment contract.

We must also distinguish between the following concepts:

External part-time job - work in different companies;
Internal part-time employment - employment in one organization in several positions.

When hiring for an external part-time job, the employer will need to create a new element in the 1C program in the "Individual" directory, and then in the "Employee" directory. With an internal part-time job, you do not need to re-enter data about the employee in the "Individuals" directory, but you will need to create a record of a new employee for the position held and enter it in the "Employees" directory.

Users of the 1C Travel Agency 8 or 1C Construction program will not face such a task of applying for a part-time job, but this knowledge will be required when working with 1C: Accounting 8.3 - it is in this program that you need to display such subtleties of personnel records.

In order to add a part-time employee, you need to add a new record to the infobase. This can be done in the "Personnel Accounting" section in the "Salary and Personnel" menu by adding another element to the "Employees" directory. The full name of the employee can be selected from the list (for internal part-time work) or manually enter all the data (for external part-time work), since data on the individual will not be in the database.

The next step when taking into account the fact of employment in the 1C: Accounting program is to draw up a document on employment or simply select the "Employ" link in the same "Employees" window.

Then, following the logic of the document, it is necessary to fill in all the fields and indicate the conditions under which the employee is hired, including the type of employment - “Internal part-time job”.

As a result of these actions, an order for employment is created with all the necessary details according to the unified T-1 form.

After that, information about the part-time job and what position and in which organization he still holds in addition to the main place of work will appear in the employee’s dossier.

Russian labor legislation allows citizens to work simultaneously in several jobs. The procedure for their registration for a second, not main, job, mode of operation, methods of calculating wages have their own specifics. In this article, A.V. Yarvelyan, CJSC "Si Data" introduces the features of accounting for part-time workers in the program "1C: Salary and Personnel Management 8".

Legal regulation of labor of persons working part-time

with the same employer (the so-called internal part-time job);
and (or) from another employer (on the terms of an external part-time job).

Features of labor regulation of persons working part-time are defined in Chapter 44 of the Labor Code of the Russian Federation.

An employee has the right to work part-time for an unlimited number of employers. At the same time, an employment contract must be concluded with each employer, in which it is necessary to indicate that the work is part-time.

When concluding employment contracts for part-time work, it should be borne in mind that for some categories of workers, the legislation provides for features and restrictions on their work as part-time workers. For example, according to Article 276 of the Labor Code of the Russian Federation, the head of an organization can work part-time for another employer only with the permission of the authorized body / owner of the organization's property.

In the employee's work book, information about part-time work (about dismissal from this job) is entered at the request of the employee. Entries in the work book are made at the place of main work on the basis of a document confirming part-time work (Article 66 of the Labor Code of the Russian Federation, clause 20 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation of April 16 .2003 No. 225). Such a document can be certified copies of orders for employment / dismissal from work, the original certificate from the place of work part-time, etc.

Accounting policy for part-time workers

The program "1C: Salary and Personnel Management 8" allows you to keep records of external and internal part-time workers in the manner prescribed by applicable law.

For each organization of the enterprise in the program, you can specify the need to keep records of internal part-time workers. To do this, in the form of a register of information Accounting policy for the personnel of organizations for each organization in which the work of internal part-timers is planned, you need to set the flag Support for internal combination(see fig. 1). This setting can be made not only at the initial stage of accounting in the system, but also at any time when the organization needs to hire an internal part-time job.

Rice. 1

To account for external part-time employees of the organization, no special settings are needed in the program.

Registration of part-timers

To register in the program the fact of an employment relationship with an employee, his data must be entered in the following configuration directories:

directory Individuals;
directory Employees.

In the directory Individuals personal information is stored about all individuals who had or have any relation to the enterprise: about job candidates, current and dismissed employees. Accordingly, each element of the directory Individuals captures information about a particular person and his personal data (date and place of birth, data of an identity document, residential address, individual codes, etc.).

Directory Employees, in turn, contains data about the employees of the enterprise, including the working conditions of each employee. In addition to the personal data of an individual, each element of the directory Employees fixes the existence of labor relations between the organization of the enterprise and an individual and the document - the basis of such relations (employment contract, contract), as shown in Figure 2.

Rice. 2

Each element of the directory Employees fixes the following parameters:

surname, name, patronymic of the individual with whom labor relations are formalized;
the name of the organization of the enterprise with which the labor relations are formalized;
type of contract (work contract or employment contract);
type of employment of the employee (main place of work, external or internal part-time job, work contract).

One individual can correspond to several elements of the directory Employees- one element of the directory for each employment contract concluded by the organizations of the enterprise with the specified individual. At the same time, several work contracts can be executed for one employee at the same time.

It should be noted that the guide Employees the type of employment is indicated in relation to the organization of the enterprise indicated in it. Since each organization in the system is an independent legal entity, within the framework of management accounting (that is, for the enterprise as a whole), the same individual can be both the main employee and a part-time employee - external and (or) internal (see Fig. 3).

Rice. 3

So, when applying for a job in an organization, it is necessary in the directory Individuals create an element containing the data of the person being processed (or find it if this data has already been entered earlier for other reasons, for example, as a natural person - a job candidate).

Then you need to create a new directory element Employees, which should indicate the relevant individual, the organization in which he will be hired, the type of contract and the type of employment. Please note that the program controls the correctness of entering data on the type of employment of an employee in an organization. For example, a person who is already listed in this organization at his main place of work can only be hired as an internal part-time job.

department in which he will work;
job title;
schedule;
number of bets;
wage system;
wage rate.

It should be noted that after recording the directory element, its form will change somewhat: auxiliary fields will disappear and additional tabs will appear, which will display information about the employee's personnel changes and his "salary" documents.

In the directory Employees the names of the elements are automatically generated based on the information of the lines of the same name. The name of the element (last name, first name, patronymic of the employee). In order to distinguish between the elements of the directory, designating the jobs of an individual in the same organization, a clarification about the type of employee's employment is added to the standard name (see Fig. 4).

Rice. 4

Once in the handbook Employees entered the data of the employee's employment contract, you can register an order for employment (directly from the directory form).

Working hours of part-timers

The mode of operation of part-timers has its own characteristics. The length of working time when working part-time should not exceed four hours a day. But on days when the employee is free from the performance of labor duties at the main place of work, he can work part-time full-time (Article 284 of the Labor Code of the Russian Federation). In general, during one billing period, the duration of working hours when working part-time should not exceed 1/2 of the norm of working hours for the same billing period established for the corresponding category of workers.

In order to comply with the norms of the law in terms of accounting for the working hours of part-time workers, it is necessary to assign part-time workers a special work schedule. The work schedule of a part-time worker should depend on the work schedule of the main employee of the same category. Therefore, in the program in the newly created directory element Work schedules you need to set the following values (Fig. 5):

in field Hours per week indicate the number of working hours per week for a part-time worker, while the specified number should not exceed half of the corresponding value in the schedule of the main employee;
set flag part-time work;
In chapter The method of calculating the norm of working hours set the switch to position According to the given schedule and choose the work schedule of the main worker.

Rice. 5

Further filling of the schedule is no different from that provided for the main workers. When filling out the table Work schedule it must be remembered that the total number of hours per week according to the schedule must match the value of the field Hours per week. You must also complete the calendar for the current year.

Guarantees and compensation to a part-time worker

Guarantees and compensations provided for by labor legislation are provided to part-time workers in full (as well as to the main employees). This means that while on a business trip, vacation, on sick leave and in other cases provided for by law, part-time workers retain their jobs, and the specified time is paid, as a rule, at average earnings.

This provision is valid for all employees, with the exception of persons who, in accordance with Article 287 of the Labor Code of the Russian Federation, are provided with the specified guarantees and compensations only at their main place of work:

combining work with study;
persons working in the regions of the Far North and equivalent areas.

The procedure for calculating average earnings is the same for any mode of operation (Article 139, Article 287 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the peculiarities of the procedure for calculating average wages"). To calculate the average wage, all types of payments provided for by the wage system applied by the respective employer are taken into account.

Business trips

When sending part-time employees on a business trip, the same rules apply as for the main employees. At the same time, however, there are features associated with the fact that during a business trip, the employee’s performance of duties under another employment contract becomes impossible. So, if an external part-time worker is sent on a business trip, he should take a vacation at his own expense for the entire period of the business trip in all other organizations with which he is in labor relations.

Article 167 of the Labor Code of the Russian Federation guarantees the employee, when sent on a business trip, the preservation of the place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip. In the case of sending a part-time worker on a business trip, the average earnings are retained by the employee only in the organization that sent him. An exception is the case when an employee is simultaneously sent on a business trip to the main and non-main places of work. In this case, the average earnings are kept by both employers, and the reimbursable travel expenses are distributed among the employers by agreement between them (clause 9 of the Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated 13.10.2008 No. 749).

In the program "1C: Payroll and Human Resources Management 8", the registration of business trips in personnel records and the calculation of their payment for part-time workers is no different from the usual procedure for issuing such documents.

If an employee is sent on a business trip, a personnel document is drawn up in the system Business trips of organizations for this worker. If he is sent on a business trip to several places of work at the same time (hereinafter, we are talking only about the organizations of the enterprise within which records are kept), so many documents are drawn up Business trips of organizations how many employers sent him on a business trip. At the same time, in the document of the organization in which the employee is registered as an internal part-time worker, there must be two lines: for the main employee and for the part-time worker. Of course, we are talking only about the organizations of the enterprise within which accounting is kept.

If all other employers of the seconded person do not intend to send him anywhere and provide him with work, they are nevertheless obliged to provide him with leave at their own expense for the period of absence, which is documented in personnel documents Holidays of organizations for every employer. In this case, the document for the internal part-time worker must also have two lines.

Settlement documents Average pay And absenteeism in organizations arranged in the usual way. Absenteeism documents in organizations reflecting the registration of leave at their own expense for the purposes of accounting for hours worked must be issued for each employer of the employee, as well as the relevant personnel documents. Documentation Average pay, with the help of which payment for the time spent on a business trip is calculated, must be issued for all places of work of the employee (that is, separately for each type of employment) for which he was sent on a business trip.

Example

Andreev Alexander Dmitrievich was registered in CJSC "Stankoimport" at the main place of work and on an internal part-time basis, as well as in LLC "Domstroy" - on an external part-time basis. HELL. Andreev is sent on a business trip from Domstroy LLC. At the same time, LLC "Stankoimport" A.D. Andreev during his absence draws up a vacation at his own expense.
To register these facts in the "1C: Salary and Human Resources Management 8" program, the following documents must be issued.

For LLC "Stankoimport":

document Business trips of organizations, containing two lines: for A.D. Andreev as the main employee and A.D. Andreev as an internal part-time worker;
two documents Average pay: one - for A.D. Andreeva as the main employee, the other - as for an internal part-time worker.

For CJSC "Domstroy":

document Holidays of organizations on A.D. Andreeva as an external part-time worker with a vacation type Leave without pay;
document absenteeism in organizations on A.D. Andreev as an external part-time worker with the type of calculation Vacation at his own expense or Vacation without pay according to the Labor Code of the Russian Federation.

Payment for travel, per diem and other travel expenses within the limits of the standards in the program "1C: Salary and Personnel Management 8" is not registered. Such payments are made within the framework of settlements with accountable persons, are confirmed by an advance report and are drawn up in an accounting program, for example, in "1C: Accounting 8".

Holidays for part-timers

Annual paid holidays for part-time workers are granted simultaneously with leave for their main job. At a part-time job, the employee, at his request, is granted leave of the same duration as at the main place of work. If, on the other hand, at a part-time job, the employee's paid leave is shorter than at his main job, he is granted unpaid leave of the appropriate duration.

Vacations for part-time workers in the program "1C: Salary and Personnel Management 8" are issued in the usual manner (as for the main workers), with the only difference being that the number of settlement documents Accrual of leave to employees of organizations should be equal to the number of valid labor contracts of the employee in the organizations of the enterprise, and the number of personnel documents Organization vacations- the number of employers of the vacationer.

Temporary Disability Benefits

A part-time worker has the right to receive temporary disability benefits for each place of work (clause 23 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth for citizens subject to compulsory social insurance, approved by Decree of the Government of the Russian Federation dated June 15, 2007 No. 375).

In accordance with paragraph 4 of the Procedure for issuing sick leave certificates by medical organizations, approved by order of the Ministry of Health and Social Development of Russia dated August 1, 2007 No. 514 (hereinafter referred to as the Procedure), if a citizen works for several employers, he is issued several sick leave certificates for each place of work. In this regard, when issuing certificates of incapacity for work to external part-time workers, the word “main” is underlined on the first sheet of incapacity for work, the word “part-time” is underlined on the remaining sheets of incapacity for work and the series and number of the certificate of incapacity for work issued for presentation at the main place of work (paragraph 59 of the Procedure) ).

Registration in personnel records of the absence of an employee at the workplace, including a part-time job, is carried out using a document Absences and illnesses of organizations issued in the program for each employer. In the case of an internal part-time job, the document must have two lines: for the main employee and for the internal part-time job.

Settlement documents Sick leave accrual are drawn up for each organization-employer of a part-time job, in accordance with the disability certificates submitted by the employee (see Fig. 6). When making sick leave payment for an internal part-time worker, there is one peculiarity: in the program for the main employee and the internal part-time worker, one common document is drawn up. More precisely, the program creates a document only for the main employee, and the calculation of average earnings is based on the total income of the employee at the main place of work and part-time.

Rice. 6

Such a mechanism is implemented in the program in accordance with the provision of paragraph 2 of the Letter of the FSS of the Russian Federation of January 23, 2006 No. 02-18 / 07-541, which states that in case of internal combination of benefits for temporary disability, pregnancy and childbirth, they are calculated based on the actual earnings of the insured person for the main place of work, taking into account the earnings received by the employee on the terms of internal combination.

Part-time payroll calculation

The remuneration of part-time workers is made in the general manner on the conditions determined by the employment contract, for example, in proportion to the time worked or depending on the output. That is, as a type of calculation of the basic remuneration of a part-time worker, you can assign:

salary by day or by hour;
payment according to the daily or hourly rate;
pay for production orders.

It should be noted that the amount of remuneration of a part-time job should be comparable to the amount of remuneration of the main employees of the corresponding category.

Payroll for all employees of enterprise organizations is carried out in accordance with the form of remuneration, work schedule and tariff rate, which are established by personnel documents. Calculation and registration of accruals in the program "1C: Salary and Personnel Management 8" are made by the document Payroll for employees of the organization.

Here it makes sense once again to return to the work schedule of the part-time worker established in the program. It is set as a part-time schedule on standard terms of a 40-hour, five-day work week. According to this schedule, a part-time worker works every working day for 4 hours, and according to the main schedule - every working day for 8 hours.

The algorithm for calculating the monthly earnings of a particular part-time job is set by the accounting policy of the organization and includes a set of parameters (assigned to the part-time work schedule, forms of remuneration and salary). Therefore, depending on the parameters set, different amounts of earnings per month can be received. Let's illustrate what has been said with an example.

Example (continued)

HELL. Andreev works at Stankoimport CJSC both at his main place of work and on an internal part-time basis with a work schedule Part-time schedule (that is, every working day for 4 hours) and a salary of 15,000 rubles. November 2008 worked out by A.D. Andreev completely.

The salary of a part-time worker for November 2008 will depend on the established type of salary calculation (by days or by hours).

The salary is calculated by day, that is, the type of calculation of salary by day is indicated in the order for employment. In this case, for a fully worked month (for example, November 2008), the part-time worker will receive a full salary - 15,000 rubles, because the number of working days at the norm (nineteen) and the number of days actually worked are the same.
The salary is calculated by the hour, that is, the type of calculation is indicated in the order for employment (Salary by the hour).

In November 2008, the norm of working time according to the main schedule with a 40-hour working week is 151 hours. (18 days x 8 hours + 1 day x 7 hours), while A.D. Andreev worked 75 hours this month according to his schedule. (18 days x 4 hours + 1 day x 3 hours). Accordingly, for the fully completed November 2008, A.D. Andreev, as an internal part-time worker, will receive 7,450.33 rubles. (15,000 rubles x 75 hours / 151 hours).

Note that in the second version of the calculation of example 2, the hours worked (75 hours) are not equal to half the established norm (75.5 hours), since November 3, 2008 was a pre-holiday day, and in all schedules of the enterprise, the duration of this working day was reduced by 1 hour. Accordingly, the norm of working time for this day is 3 hours (4 hours - 1 hour). If the part-time worker had to work exactly half the time of the main employee, on the holiday day November 3, the norm of working time would be 3.5 hours (7 hours x 1/2).

Calculation of "salary" taxes

According to paragraph 3 of Article 218 of the Tax Code of the Russian Federation, standard personal income tax deductions are provided to the employee by one of the employers (at the choice of the employee, provided that he submits an application and documents confirming the right to such deductions). At each enterprise with which the employee has an employment relationship, personal income tax is calculated only on the basis of the income received by the employee at this enterprise. That is, when calculating the amount of personal income tax of an external part-time worker, his earnings at the main place of work are not taken into account either to determine the tax base for personal income tax, or to determine the right to apply standard tax deductions (provided that the organization has not received an application for the application standard tax deductions).

Internal part-time workers are provided with standard personal income tax deductions, taking into account their total earnings received from this employer.

If we talk in terms of the "Salary and Human Resources" configuration, then the right to deductions for personal income tax has Individual, but not Employee. After all, this right does not depend on working conditions, it is given to a citizen upon presentation of a set of documents specified by law, is applied to one employer chosen by an individual, and applies to all the income taxable to personal income tax received by him from this employer.

The right of an individual to standard personal income tax deductions is registered in the directory Individuals in additional form Data entry for personal income tax on physical. face opened by button personal income tax on the form of the reference element. In the top tab table deductions the forms indicate the types of deductions applied and the number of children (for the so-called "children's" deductions established by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation). The bottom table of the form identifies the organization in which the deductions apply.

It should be noted that in both tables the bookmarks deductions you must specify the start date of the table entry. In the upper table, this date means the date of application, change of conditions or termination of the application of deductions (for example, if the child reaches the age of 18 or 24, if the single parent was married before, etc.). In the table below, such a date indicates the date on which the standard deductions for an individual in the specified entity begin to apply.

The calculation of the amounts of personal income tax is made by the document Payroll for employees of organizations. Personal income tax amounts are calculated for each individual based on his income within each organization in which he works.

For payments to part-time workers, UST, insurance premiums for mandatory pension insurance and contributions from accidents at work are accrued in the general manner.

Personnel accounting of part-time workers

Personnel movement

A part-time employee can be transferred to another job, to another division of the organization on the same grounds as the main employee. To register such changes in the "1C: Salary and Human Resources Management 8" program, a standard document is used Personnel movement.

A feature of accounting for external part-timers is that such an employee can be transferred to the main place of work only if there is a corresponding vacancy in the organization, and the employee is dismissed from his previous main place of work. However, from the point of view of labor legislation, such a procedure will not be a transfer, because in this case the old employment contract with an employee - an external part-time worker must be terminated, and a new one - with an individual as the main employee - must be concluded.

In this situation, when terminating the employment contract, all legal norms provided for the procedure for the usual dismissal of the main employee must be observed. In particular, an employee who is an external part-time worker must be paid compensation for unused vacation.

According to the new employment contract, concluded with an individual already as with the main employee, the relationship between the employer and the employee begins "from scratch".

Dismissal of a part-time worker

The termination of an employment contract with part-time workers is carried out on the general grounds provided for by labor legislation, and also, in accordance with Article 288 of the Labor Code of the Russian Federation, in the event of hiring an individual for whom this work will be the main one.

Severance benefits provided for in Article 178 of the Labor Code of the Russian Federation are paid to a part-time job on a general basis. True, there is one caveat: many experts agree that a part-time job should not keep the average earnings for the period of his employment upon dismissal due to the liquidation of the organization or a reduction in the number or staff of the organization’s employees, since the part-time job is already employed at the main place of work.

Registration in the program "1C: Salary and Personnel Management 8" personnel document Dismissal from organizations and settlement document Calculation upon dismissal of an employee of the organization produced in a general manner, taking into account the listed nuances.

Personnel accounting and settlements with personnel in 1C programs

Part-time employment in the program "1C: Salary and personnel management 8" (version 2.5)

Part-time job registration has the following features:

1. Type of employment in the directory Employees can take the following values:

External part-time- if the employee being hired is already working at the main place of work for another employer;
Internal combination- if the employee is already working at the main place of work for this employer.

2. When hiring for internal part-time special attention should be paid to the correct data entry in reference books Individuals And Employees.

In the directory Employees a new element is created for the internal part-time worker, while in the directory Individuals do not create a new element. When registering an appointment, you must select an existing one in the directory Individuals the element that was entered when registering admission at the main place of work.

3. The work schedule of a part-time worker. For part-time workers, a part-time work schedule is established.

Part-time hiring using the hiring assistant

Example

From 04/01/2013, Irina Nikolaevna Klimova is accepted to the position of an economist in the transport department at TF-Mega CJSC to work on an internal part-time basis. An employee is accepted at 0.5 of an economist's rate. The salary for the whole rate is 20,000 rubles per month. The part-time work schedule is from Monday to Friday for 4 working hours.

To apply for a job, you can use Recruitment Assistant. To use the assistant, the checkbox (menu ) must be checked in the user settings (Fig. 1).

When creating a new employee in the directory Employees(menu Enterprise - Employees) the "Add" button automatically opens the form recruitment assistant(Fig. 2). Entering information about a new employee is carried out "step by step".

1. First step Basic data(Fig. 3) enter the following information about the employee:

Surname, Name, Surname employee. If the directory Individuals(menu Enterprise - Individuals) an individual is already registered with such a full name, then for a new employee it is automatically proposed to use the data of this individual (in the dialog). If data for an employee has not been previously registered, and namesakes are shown in the list, select the command Create a new individual(for example, when hiring for an external part-time). In case of internal part-time jobs create a new element in the directory Individuals no need. It was already created when an employee was hired to the main place of work. So pick a team Select checked from the list(fig.4);
Date of Birth And Floor employee. If the data of a previously registered natural person is used for a new employee in the directory Individuals(in dialogue List of individuals with similar data) and an individual was selected by the button Select checked from the list, then the fields Date of Birth And Floor are filled in automatically and are not available for editing in the assistant form;
check the box staff member;
field Organization filled in by default. If more than one organization is registered in the infobase, then you must select the organization in which the employee is accepted;
in field Table number- personnel number of the employee, by default, the next free personnel number in order is offered, which can be changed if necessary.

2. At the second step Place of work (Fig. 5), enter information about the conditions and place of work of the employee:

checkbox is checked by default Create a job order. In this mode, when the assistant completes work, a hiring document is created in the information system. If the document does not need to be created, then the checkbox can be unchecked;
check the box Type of employment: part-time (external part-time) or internal part-time. Since in our example the employee is hired on an internal part-time basis, in the section Type of employment automatically checked Internal combination(the employee is already working in the organization and can only be hired by the same organization under an employment contract by an internal part-time worker);
indicate the department, position, work schedule of the new employee, the number of positions he takes (in our example, in the field Qty. rates indicate 0.5 rate), the number of months of the probationary period (if a probationary period is established during employment), the date of employment. For part-time workers, a part-time work schedule should be indicated. If such a schedule is not in the program, then create it in the directory Work schedules(menu Enterprise - Schedules). This is important for the correct calculation of part-time wages;
the number and date of the employment contract are filled in automatically. If necessary, you can change the number and date of the contract, and in case of admission under a fixed-term employment contract, fill in the expiration date of the contract.

3. On the third step Salary enter information about the accruals assigned to the employee upon hiring: indicate the main type of accrual for the employee and its amount, as well as the list of allowances provided for the employee, and the values \u200b\u200bof the indicators for their calculation (Fig. 6). If a part-time job is assigned a salary, then you should select the type of calculation Salary by the hour

4. On the fourth step Additional Information(Fig. 7) additional information about the employee is automatically filled in: TIN, PFR insurance certificate number, information about citizenship, disability, the right to standard tax deductions for personal income tax, income from the previous place of work and taxpayer status (this information was already entered upon admission employee at the main place of work).

5. Last step Shutdown(Fig. 8) you can specify a name refinement for the directory element being created Employees(for the purpose of visually distinguishing the elements of the directory corresponding to employees with the same full name).

To complete work recruitment assistant and record the data entered with it, press the button Ready.

The following will be automatically created in the infobase:

Individuals(except when a new employee uses the data of a previously registered individual in the directory Individuals(for example, hiring on an internal part-time)). Viewing and editing personal data of individuals is carried out in the form of a reference elementIndividuals Employees
Employees(fig.9, fig.10);
document (Fig. 11).

Employees

From document form Hiring for an organization you can generate and print an order for employment in FORM T-1 or T-1a (Fig. 12).

In April, the employee worked in full, according to the work schedule for an internal part-time job in April 2013, there are 87 working hours. The norm of working hours for calculating the remuneration for the work of an employee is determined based on the full working time schedule. In April, the standard working time is 175 hours.

The amount of salary payment accrued to an employee for April is: 20,000 rubles. / 175 hours * 87 hours = 9,942.86 rubles (fig. 13, fig. 14).

Recruitment without using the Recruitment Assistant

Example

From 06/03/2013, Yury Zinovievich Vorontsov is accepted for the position of an economist in the transport department at TF-Mega CJSC to work on an internal part-time basis. An employee is accepted at 0.5 rate of an economist. The salary for the whole rate is 20,000 rubles per month. The part-time work schedule is from Monday to Friday for 4 working hours.

The following actions are performed:

Registration of an employee and execution of an employment contract.
Issuing a work order.

Registration of an employee and execution of an employment contract

You can apply for a job without using recruitment assistant. To do this, the checkbox must be unchecked in the user settings. Use the recruitment assistant(menu Service - Users and access rights - Users) (Fig. 1).

In the directory Employees(menu Enterprise - Employees) create a new element by clicking the button Add. When registering an employee, you can either create a new individual at the same time (by setting the checkbox Create a new employee and enter his personal data in the directory of individuals), or select the individual corresponding to the employee from the directory Individuals(by setting the switch). The second option is used if an employee is registered who previously worked at the enterprise under another contract or his personal data has already been previously entered into the directory Individuals. In our example, the employee already works at the enterprise at the main place of work and the data on him has already been entered into the infobase, so select the radio button Create a new employee by selecting him from the directory of individuals in the form of a new directory element Employees(Fig. 2).

Bookmark General is filled in automatically with the data of the employee, which were entered when the employee was hired at the main place of work (Fig. 3). Employee data, namely the type of contract, the organization in which the employee is accepted, the type of employment can be changed if necessary. In field Type of employment the default value is Internal combination(the employee already works in the organization and can only be hired by the same organization under an employment contract by an internal part-time worker). If an external part-time worker is hired, then indicate in the field Type of employment - External part-time. Field Personnel number is filled by default with the next free personnel number in order, which can be changed if necessary.

Bookmark Employment contract(Fig. 4) enters the data of the employment contract concluded with the employee. The number of the contract and the date of its registration in the information system are filled in automatically. The value of these fields can be changed. In field Valid from Specify the start date of the contract. If the contract is urgent, enter the end date of the contract in the field By. Next, you need to fill in the data on the probationary period - the number of months (if the probationary period is not provided for by the employment contract, the field is not filled in), the department of the organization where the employee is accepted, his position, work schedule, the number of positions taken (in our example, in the field Qty. rates enter 0.5) and payment upon hiring (type of calculation, amount of payment and personal allowances, if any).

For part-time workers, a part-time work schedule should be indicated. If such a schedule is not in the program, then create it in the directory Work schedules(menu Enterprise - Schedules). See article Setting schedules for part-time work . This is important for the correct calculation of part-time wages.

If a part-time job is assigned a salary, then you should select the type of calculation Salary by the hour, which provides for payment in proportion to the hours worked. The salary for a part-time job should be set as for the whole rate (on the basis of full working time). When calculating the salary, the salary will be recalculated in proportion to the hours worked relative to the full-time schedule.

Bookmark Additionally the possibility of dividing the employees of the organization according to certain properties and categories is provided. Properties and categories are additional characteristics that can be assigned to employees for additional analysis in reports (Fig. 5).

When saving a document in the infobase, the following will be automatically created:

personal data of the employee in the directory Individuals(except in the case of an internal part-time job or when the data of a previously registered individual in the directory is used for a new employee Individuals). Viewing and editing personal data of individuals is carried out in the form of a reference element Individuals. You can open the form of an individual from the directory Employees or from the list of individuals;
employee directory entry Employees.

From the directory element form Employees it is possible to generate and print out: a standard employment contract of an organization with an employee and an approximate form of an employment contract for remote work.

Issuing a work order

Registration of the fact of employment and execution of an order for employment is carried out using a document Hiring for an organization. A document can be entered for one or more employees at once:

If necessary, the list of planned charges can be supplemented. It should be borne in mind that an employee may be assigned only one the main planned accrual, i.e. accrual, according to which the accounting of working time is kept (type of accounting of time - Accrual for work within the norm of time(bookmark Time types of calculation. Such accruals pay for the time worked within the norm of time according to the work schedule and measured in whole days (shifts) (for example: salary by day, salary by hour, etc.).

Consider how the remuneration of a part-time worker will be made.

June the employee worked completely. According to the work schedule for an internal part-time worker for June 2013, there are 75 working hours. The norm of working hours for calculating the remuneration for the work of an employee is determined based on the full working time schedule. In June, the norm of working time is 151 hours.

The amount of salary payment accrued to an employee for June is: 20,000 rubles. / 151 hours. * 75 hours. = 9,933.77 rubles. (fig. 9, fig. 10).