How to accrue overtime
Issue an order of the head of the enterprise to recruit this employee to work in overtime. Familiarize employees with the order of a receipt, as in the case of his refusal, attraction to work overtime will not be possible. Note that work overtime without the consent of the employee shall be allowed only in case of the need for work on the liquidation of the accident or other unforeseen circumstances.
Determine the number of overtime hours worked by the employee. Then add this number of hours to the time sheet. Note that under the legislation, work outside normal working hours for each employee should not be more than 4 hours for two days and 120 hours per year. Also, overtime work can not be taken by pregnant women and employees up to the age of 18 years. The time sheet is drawn up and signed by the person responsible for its management. Then this report card is approved by the head of the enterprise and with his signature is transferred to the accounting department. The accountant on the basis of the submitted and filled up report card calculates the employee's payment for overtime.
Calculate the amount of pay for work in overtime. In case of piecework remuneration, a surcharge of 100% of the wage rate of the employee-requisitioner of the relevant qualification is charged. With hourly wage - double the rate of the hourly rate.
Enter the amount of overtime pay into the payroll for this employee. Also in this statement should reflect the sum of all remaining charges by type, size, withholding taxes and the final amount to be paid. Settlement and payroll is prepared monthly for each business unit.