When an employee goes on vacation or maternity leave, a replacement has to be found to take his place. In this case, the employer can:
- hire a new employee for this position - under a fixed-term contract;
- transfer one of the existing personnel to this position;
- entrust this work to a part-time employee (internal or external).
The nuances of registration when a new employee is hired to fill a vacant position and with whom a fixed-term employment contract is concluded are discussed in the article “Working under a fixed-term employment contract.” In practice, there are often cases when an employer hires its own employees to work, who perform the functions of a departed employee: either part-time or by transfer.
Performing the duties of a temporarily absent employee
There are several ways to replace vacationers:
- Combination. The employee combines his own work and the work of a vacationer (Article 60.2 of the Labor Code of the Russian Federation).
- Temporary transfer. The employee performs only the duties of a vacationer (Article 72.2 of the Labor Code of the Russian Federation).
- Part-time job. The employee spends time free from his main job on vacation work (Article 60.1 of the Labor Code of the Russian Federation).
- Hiring a temporary employee. An employee is hired with the conclusion of a fixed-term contract for a period corresponding to the vacation period of the replaced employee (Article 59 of the Labor Code of the Russian Federation).
Holidays for part-time workers
Article 286 of the Labor Code of the Russian Federation establishes that part-time workers must also be provided with vacation periods, like main employees.
However, leave when combining positions is not always allowed.
Thus, employees with whom fixed-term employment agreements are concluded for a period of up to two months cannot count on vacation according to the law. But working above the established minimum gives the right to legal paid rest. Its size is calculated based on the time actually worked by applying the formula for calculating the number of vacation days.
Leave for external part-time workers, as well as for internal ones, is given on the following conditions:
- Without establishing mandatory preliminary work during the first six months.
- At the same time as at the main workplace.
- If the duration is shorter than at the main job, then the difference can take days to get there at your own expense.
Vacation payment is made based on the employee’s average salary multiplied by the number of days of rest required.
Expansion of responsibilities or combination
If one employee goes on vacation, another may be assigned to perform his duties without releasing him from his main job. This work may correspond to his position or not (Article 60.2 of the Labor Code of the Russian Federation).
If the additional work is similar to the employee’s work, this is an expansion of responsibilities; if not, it is a combination.
Is a full-time deputy manager entitled to additional payment if the manager goes on vacation and his responsibilities are assigned to the full-time deputy? The answer to the question is debatable, because according to the official duties of the deputy. must “pick up” the manager’s affairs during his absence. Find out the authoritative opinion of a ConsultantPlus expert by getting free trial access to the system.
An employee cannot be forced to perform additional work. The employee must give written consent to this.
Additional payment for performing the duties of a temporarily absent employee is specified in an additional agreement and can be made for actual work performed or calculated in proportion to the time worked (Article 151 of the Labor Code of the Russian Federation). The combination order must indicate how the replacement is paid for during the vacation and the period for which it is issued.
Each party to the employment relationship may terminate it early. To do this, the initiator of termination must notify the opposite party in writing 3 working days in advance.
How to correctly draw up an order for combining positions, read the article “Order for combining positions - sample for 2020-2021.”
But it may happen that no one receives additional payment for an absent employee. This happens when an employee replaces a colleague with similar job functions and his job description clearly stipulates such substitutions. In this case, the employee’s written consent is also not required.
What you need to pay attention to when attracting part-time employees of your organization, read the article “Registration of combining positions in one organization.”
Example
LLC "Cuckoo" In January, the cashier goes on vacation for 14 calendar days (10 working days). During his vacation, a second accountant agreed to perform his duties.
An order is issued to combine positions. It states that the additional payment for combined work will be calculated in proportion to the time worked.
The accountant's salary is 20,000 rubles.
The cashier's salary is 17,000 rubles.
We calculate the amount of payment for one working day: 17,000 rubles. / 17 days (number of working days in January) = 1000 rub.
The amount of additional payment for 10 working days was: 10 days. × 1000 rub. = 10,000 rub.
Total, in January the accountant will receive a salary of 20,000 rubles. + 10,000 rub. = 30,000 rub.
From this amount it is necessary to withhold personal income tax (13%) and pay contributions.
When someone else's responsibilities need to be delegated
The main reason why a replacement order is issued is the absence of the employee whose duties are to be replaced from his workplace during legal rest.
IMPORTANT! The Labor Code provides a working person with the opportunity to take advantage of various types of leave: main (Articles 114–115), additional (Articles 116–119), educational (Articles 173–176 of the Labor Code of the Russian Federation), maternity leave (Article 255), care leave child (Article 256), without salary (Article 128).
An order for replacement during vacation is issued simultaneously with the sending on vacation of an employee whose work functions are required to be performed in his absence.
Read about the execution of a “vacation” order in the material “Unified Form No. T-60 - Form and Sample” .
Not every “vacation” absence of an employee from the workplace requires the automatic issuance of an order to replace his duties. process engineer, whose responsibilities include the development of technological production processes, for 3-5 days on vacation without pay , will not necessitate his replacement within the specified period.
However, if the same employee goes on maternity leave, and after him plans a 3-year period of child care, it is impossible to do without assigning his duties to another employee.
An employee may be hired specifically for this purpose under an employment contract - in this case, the order assigning duties is replaced by an order for employment.
Recommendations from ConsultantPlus experts will help you hire someone during the absence of your main employee. Get trial access to the system for free and proceed to the HR Guide.
A replacement employee may be transferred from another place of work or hired on an external or internal basis. If the listed methods are not used, for example, in the case of a short-term absence of an employee due to vacation, an order is issued to assign duties to another employee.
A ready-made solution from K+ will help you to arrange a temporary transfer in order to assign his duties to another employee during the employee’s annual leave, a ready-made solution from K+, which you can switch to after receiving a free trial access.
Execution and payment of temporary transfer
It happens that the combination cannot be performed. In this situation, the employer has the right to release the employee from his current duties and transfer him to the vacationer’s workplace. The transfer period corresponds to the vacation period of the absent employee (Article 72.2 of the Labor Code of the Russian Federation).
Transfer is possible only with the written consent of the employee. The additional agreement to the employment contract specifies the terms of the transfer. After this, a transfer order is issued.
You will learn what to pay attention to when drafting it from the article “Order to transfer an employee to another position - sample.”
After the transfer is completed for the employee, this workplace becomes the main one, and, therefore, he must undergo all the training, like other employees.
The work book does not reflect the transfer and return to the main place of work.
Additional payment for performing the duties of a temporarily absent employee occurs in the amount specified in the additional agreement.
Upon return to work of the main employee, it is necessary to send a notice to the replacement employee about the end of the transfer period and draw up an order to terminate the duties of the temporarily absent employee.
If the transfer period has expired and the employee is not given the opportunity to return to his main job and he has not demanded his reinstatement to it, then the agreement on the temporary transfer becomes invalid. Temporary work becomes the main one.
Additional payment for combination
Legislative norms do not in any way regulate the amount of work performed part-time. Additional payment for combining positions during vacation is established based on several main criteria, the main one of which is the position of the vacationer and the amount of his salary or tariff rate. The second important aspect, from which the amount of future payments is actually calculated, is the salary of the person who went on vacation. Since the Labor Code does not stipulate any minimum or maximum limits, part-time work will be paid in the amount agreed upon by the parties to cooperation.
Compensation for combination depends on:
- Scope of assigned work. Often, it is not possible for one employee, who is an internal part-time worker, to fulfill the entire range of responsibilities, so the boss can distribute them among several employees.
- The number of hours spent on their implementation. It is important whether a person will do the additional work during his working day or at other times.
The amount of the bonus can be set in fixed amounts or as a percentage of the vacationer’s salary.
How to register and pay for a part-time job
If expanding job responsibilities is impossible, the employer can arrange a part-time job (Article 60.1 of the Labor Code of the Russian Federation).
Part-time work is the performance of additional duties in your free time from your main job. But this time is standardized and should not exceed half of the monthly working time norm. It is the employer’s responsibility to ensure that this standard is not exceeded. All other functions remain unchanged (Articles 282, 284 of the Labor Code of the Russian Federation). Internal part-time work is formalized by concluding a separate employment contract.
Read more about external part-time work in the article “How to properly arrange external part-time work?” .
Payment for part-time workers can be made in proportion to the time worked or for the amount of work actually completed. This must be reflected in the employment contract.
Example
At the Lukoshko store in February, the cashier went on vacation for 14 calendar days (10 working days). During his vacation, a part-time worker was appointed to take his place.
The salary for a combined position is 15,120 rubles.
We calculate the amount of payment for one working day: 15,120 rubles. × 50% / 18 days (number of working days in February) = 420 rubles.
The amount of payment for 10 working days was: 10 days. × 420 rub. = 4200 rub.
From this amount it is necessary to withhold personal income tax (13%) and pay taxes to the funds (30%).
ConsultantPlus experts provide separate explanations on combination issues.
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Internal part-time and internal combination of positions: the difference in the formalization of relationships
An employee of the company, who is already on staff and performs a certain amount of work, decides to take on an additional load that goes beyond the scope of his current job functionality.
How can he do this? Essentially, in this case, independent labor relations between the company and the specialist come into force, which can be formalized in 2 forms:
- internal part-time job;
- combination of positions (professions).
There is a fundamental difference between the two forms that the company must understand. Namely: internal part-time work means performing work unrelated to the main one, at a time that is not occupied by the specialist’s main activity (Article 60.1, 282 of the Labor Code of the Russian Federation). In other words, the second job (internal part-time) is performed completely outside the scope of the employee’s main position.
If you have access to ConsultantPlus, find out the intricacies of registering a combination of positions, which will allow you to avoid disputes with inspectors. If you don't have access, get a free trial of online legal access.
Example:
G.V. Ivanov works as a mechanic at a manufacturing enterprise. The working day of a mechanic in production is from 9:00 to 18:00. At the same time, he decides to get a part-time job as a cleaner at the same company. He performs the labor functions of a cleaner after his working day as a mechanic ends, i.e. from 18:00 to 21:00. In this case, he does not combine positions, but performs the functions of a cleaner as his additional work on an internal part-time basis in that the same company.
Internal combination of positions assumes that a specialist continues to work within the framework of his main job duties and, in addition, during the generally established working day manages to perform other functions corresponding to another position. That is, a specialist is engaged in work to combine another position in parallel with his main work, at the same time (Article 60.2, 151 of the Labor Code of the Russian Federation).
Example:
G.V. Ivanov from the previous example works as a mechanic, but in addition, during the working day (from 9:00 to 18:00) he also has time to clean the workshop. Such relationships can be formalized as a combination of the professions of a mechanic and a cleaner within one production enterprise.
The above features also determine differences in the design of labor relations. Namely: for an internal part-time worker it is necessary to draw up a separate employment contract. When combining positions, the previous employment contract is sufficient, but an additional agreement must be issued to it.
Hiring a temporary employee
Another way to replace an employee who has gone on vacation is to hire a new employee in his place by concluding a fixed-term contract with him (Article 59 of the Labor Code of the Russian Federation).
This replacement method will be preferable for enterprises that have technically complex positions. And if you try to combine them, the entire labor process may suffer. For example, this could be a large manufacturing enterprise. The adjuster of technically complex equipment goes on vacation. The advantages of hiring a temporary employee are obvious: the manager gets a full-time employee, and the work process does not stop.
Payment, conditions and duration of work are negotiated and indicated when concluding a fixed-term employment contract.
Who can be replaced, conditions for replacement
You can replace any employee of the enterprise, even the director. An important condition is the compliance of the employee’s qualifications, level of education, and experience with the position he is applying to fill.
For example, if we are talking about the main person of the company, then only an employee who is part of the management team (chief accountant, chief engineer, HR director, general affairs director, etc.) can replace him.
The same rule applies to other employees: a marketer can be replaced by a marketing department specialist with appropriate professional training, an accountant can be replaced by an employee of the accounting department, an electrician can be replaced by another electrician, etc.
During the period of substitution, the employee is provided with appropriate wages and all other conditions accompanying the position in which he temporarily finds himself.
At the same time, there are no instructions in the legislation regarding additional payments - everything is left to the parties to the agreement.
Results
If an employee goes on vacation at an enterprise, then a replacement will most likely need to be selected to take his place. There are several options for such a replacement. Choose the one that is convenient for you. But no matter which one you choose, remember that the obligation to make additional payments for performing the duties of a temporarily absent employee cannot be neglected.
Sources: Labor Code of the Russian Federation
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Why combine positions?
When combined, several goals are achieved at once.
Firstly, the employer saves money (after all, hiring a new full-time employee will cost much more, and there will also be some costs for finding and training him), and his subordinate gets the opportunity to earn additional income.
Moreover, the competent distribution of labor resources of part-time workers leads to an increase in production volumes, an increase in the efficiency of the enterprise, and a prompt and fruitful solution to other current tasks.
Personnel accounting
We have provided all the necessary personnel documents that should be used to formalize a combined position and the additional payment for it in this article. No records need to be made either in the work book or in the personal card that the employee performed someone else’s duties during the vacation period of another specialist. The time sheet must take into account the periods of additional work performed only if the agreement provides for time-based additional payment.
