The shift method of work is a special form of organization of labor outside the place permanent residence workers in cases where their daily return to their place of permanent residence cannot be ensured. The basis is article 297 of the Labor Code of the Russian Federation.

The personnel involved in the work according to this method, during the period of the shift, lives in the settlements specially created by the enterprise. The latter are a complex of buildings and structures designed to ensure the life of workers during work and between shifts of rest. For such purposes, it is allowed to adapt hostels or other residential premises, which are paid for by the employer.

The procedure for applying the rotational method is approved taking into account the opinion of the elected body (primary trade union organization). The procedure for approval by Article 372 of the Labor Code of the Russian Federation. In accordance with it, the administration of the enterprise must first send a draft order on the organization of work on a rotational basis and the rationale for it to the trade union organization representing the interests of workers. She, in turn, must prepare the employer in the form of a reasoned opinion on this project in writing no later than five working days.

All disputes that arise must be documented. After that, the administration has the right to take an order, which can be appealed by the trade union to the appropriate state inspection labor or to court.

What guarantees and compensations are provided for shift workers

The legislation provides for the following guarantees and compensations for shift workers (Article 302 of the Labor Code of the Russian Federation):

• allowance for the shift method of work (mutual per diem) - for each calendar day of stay at the places of work during the shift period, as well as for the actual days on the way to the place of work and back;
• daily rate (tariff rate) - for each day of travel from the location of the enterprise or collection point to the place of work and back, as well as for days of travel delay due to meteorological conditions or the fault of transport organizations.

The size of these allowances and the procedure for their payment are not provided by law. Their employer must establish by order of the organization, collective or labor contract. These documents may also provide for the norms and procedure for reimbursement of expenses for the employee's travel to the place of rotational work and back. This applies to cases where the employer assumes such costs. The fact is that labor legislation does not provide for compensation to an employee of travel expenses as a mandatory payment.

The obligation of the employer to organize the delivery of shift workers to the place of work and back is provided for in the Basic Provisions on the rotational method of organizing work, approved by the Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions, the USSR Ministry of Health dated December 31, 1987 No. 794 / 33-82 (hereinafter - Basic Provisions No. 794 /33-82). This normative document active. Its clause 2.5 requires the employer to:

• orderly deliver workers to the shift from the location of the enterprise or from the collection point to the place of work and back. At the same time, use economically viable modes of transport;
• use your own transport.

But it is not necessary for the enterprise to pay for the travel of employees from their place of permanent residence to the collection point and place of work. This provision, contained in paragraph 2.5 of the Basic Provisions No. 794 / 33-82, was invalidated by the Supreme Court of the Russian Federation in a decision of December 17, 1999 No. GKPI 99-924. The arbitrators referred to the fact that such payments are not provided for by law.

Allows the application of decrees of the Government of the USSR only in the part that does not contradict labor legislation, article 423 of the Labor Code of the Russian Federation.

Thus, the employer may not pay for the employee's travel from the place of residence to the collection point or to the place of rotation. But the travel from the collection point established by him or from the location of the enterprise to the place of work, he must provide or reimburse.

Is it possible to take into account the cost of delivery of shift workers

The expenses from the place of collection to the place of work on a rotational basis can be taken into account by the economy as part of other expenses associated with production or sale. In the same way, it can take into account the cost of travel of the worker from his place of residence. This possibility is expressly provided for by subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. But such expenses should be provided for by the collective agreement. This was once again reminded from the supreme financial department in a letter dated May 16, 2013 No. 03-03-06/1/17142. This applies to both delivery costs, when travel is organized by the employer, and the cost of reimbursement to the employee for the cost of tickets purchased by him (letter No. 03-03-06/1/17142).

In the clarifications, officials from the highest financial department indicate that expenses can be taken into account not only on the basis of subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, but also as labor costs (paragraph 2 of the letter of the Ministry of Finance of Russia dated January 10, 2008 No. 03 -04-06-02/2). These include, in particular, accruals of a compensatory nature related to the mode of operation and working conditions (clause 3, article 255 of the Tax Code of the Russian Federation). Such a payment may also be compensation for the cost of travel of employees from their place of residence to their place of work.

Compensations are cash payments established to reimburse employees for the costs associated with the performance of their labor or other duties. This is stated in article 164 of the Labor Code of the Russian Federation. And if the costs with equal grounds can be attributed simultaneously to several groups of expenses, the enterprise has the right to independently determine which group it will attribute them to (clause 4, article 252 of the Tax Code of the Russian Federation). Thus, compensation payments can be taken into account as labor costs. Additional condition is that these payments should be stipulated by the labor or collective agreement.

The legislation does not provide for the obligation of the employer to conclude collective agreement in the absence of initiative on the part of employees. This follows from the meaning of articles 21 and 22 of the Labor Code of the Russian Federation. Therefore, the company may not have such a document. Since subparagraph 12.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation provides for such an agreement as a mandatory condition, the question arises: can it be included in the cost of expenses for travel of employees in its absence?

In a fairly old letter from the Ministry of Finance of Russia dated July 12, 2005 No. 03-05-02-04 / 135, financiers allowed this to be done, but on condition that such an obligation is fixed by an employment contract. But, unfortunately, they did not substantiate their position. You can agree with them, but only in terms of payments that compensate the employee for the cost of travel. As stated above, these expenses can be taken into account on the basis of paragraph 3 of Article 255 of the Tax Code of the Russian Federation as labor costs. Which, in turn, can be provided for by both collective and labor contracts (Article 255 of the Tax Code of the Russian Federation).

Are compensations for shift workers subject to personal income tax?

According to officials, whether or not to impose income tax on the cost of transporting workers to and from the place of work on a rotational basis depends on the route. If the employee is delivered to the shift and back from the place of collection or the location of the enterprise, then the expenses are a compensation payment and are not taxed. And if from the place of residence, then they fall under taxation.

In particular, in the letter of the Ministry of Finance of Russia dated December 8, 2011 No. 03-04-06 / 6-343, officials indicated that all types of taxes established by law are exempt from taxation. compensation payments. The basis is paragraph 3 of Article 217 of the Tax Code of the Russian Federation. At the same time, compensation to employees of the cost of travel from other regions and intermediate points of departure to the place of work and back is recognized as their income. It is taxed on the condition that employees have the opportunity to get to the place of work on their own. In accordance with paragraph 2 of Article 211 of the Tax Code of the Russian Federation, delivery costs are employee income received in natural form. Accordingly, the amounts paid to employees as compensation for the cost of travel are also taxed.

In contrast to the opinion of officials, the judges took the opposite position in this. In particular, the Federal Antimonopoly Service of the West Siberian District in its resolution of February 13, 2009 No. F04-482 / 2009 (20348-A81-14) noted that according to the regulation on the rotational method adopted at the enterprise, it is obliged to compensate the employee's travel from the place of residence to the collection point. Accordingly, such payment is compensation and is not subject to personal income tax.

And the Federal Antimonopoly Service of the Moscow District, in its resolution of March 15, 2010 No. KA-A40 / 1852-10, rejected the arguments of the tax authorities that the cost of an employee's travel from the place of residence to the place of assembly or to the shift is recognized as taxable income in kind. The judges recognized such payments as compensatory and noted that Article 164 of the Labor Code of the Russian Federation allows the employee to pay travel expenses to the shift and back. They are not included in the wage system and are not subject to personal income tax.

N. Maksimova,
tax consultant

Let's take a simple example: a person has found a vacancy, for example, in Vladivostok, and he lives in the Saratov region. He needs to travel to Saratov and Moscow (bus + train, about 1,500 rubles), and then fly to Vladivostok. Airline websites give out a price of 12,000 for the cheapest tickets. If we add here the inevitable other travel expenses, there is no less than 16,000 rubles to learn. A considerable amount, and if you take into account the way back, you get 32,000! That is why all shift workers are very interested in working with fares, because there are times when travel expenses equal or even exceed a monthly salary. It is good when the place of work is within reasonable geographical limits, but this does not always work out. The most “money” places are the Far North, Urengoy, far from the home of most Russians, Far East. People go to the north from Ukraine, Kazakhstan, Moldova: it is very far away, most job seekers are only suitable for work on a shift with a fare.

What does the law say about working as a shift worker with paid travel by the employer?

First you need to understand some "geographical" terms - this is very important for understanding the principles of paying for travel to a shift at the expense of the employer and / or at the expense of the employee.

• Place of residence is a clear definition for everyone.
• Gathering point - the point where shift workers gather to be sent to the place of work on a shift.
• The place of work is the place where the employee performs his labor duties under the contract: a mine, a factory, a drilling rig, and so on. Sometimes it coincides with the place of work: for example, for a cook who works in a rotational camp.

The Decree of the USSR State Committee for Labor dated December 31, 1987 N 794 / 33-82 (as amended on January 17, 1990, as amended on February 19, 2003) clearly states that “the delivery of workers is carried out in an organized manner from the location of the enterprise or from the collection point to the place of work and back by economically viable means of transport”. This is always done by law at the expense of the employer and his forces. But the legislation of the Russian Federation reserves the right for employers to determine for themselves what is a “gathering place” for shift workers.

There are options here, especially for remote areas of the country. Example: for a gold mining company from Yakutia, the collection point can be both the location of the organization in Yakutsk itself (office), and the shift workers' village on the hard-to-reach Oymyakon, where you can only fly by helicopter, or maybe Moscow, why not?

What are the options?

1. From the collection point to the place of work and back - without fail, this is the law.
2. From the place of residence to the collection point and back. At the discretion of the employer, it is usually prescribed in the employment contract and indicated in the vacancy, but in any case, this important point needs to be clarified before the trip. Working on a shift with paid travel to the meeting point is the best and most desirable option.
3. From the place of residence directly to the place of work. This happens: for example, a shift with fares for road workers, maids or security guards from the regions who work on a rotational basis in Moscow. Most metropolitan employers offer to pay for travel to a shift to Moscow from neighboring regions.

How is payment made?

Usually a shift worker buys tickets "for his own". Upon arrival, tickets are handed over to the financial department or accounting department, and the employee is credited with full compensation for the cost of tickets. If we are talking about compensation for the journey from the collection point to the place of work on a rotational basis and back, an additional daily tariff rate (part 8 of article 302 of the Labor Code of the Russian Federation) is paid for each day on the way, including the time of delays that occurred through no fault of the employee. Money is credited to a bank card or issued according to a payroll in hand.

There is a problem: a watch with fares from the first watch

This question is often asked by beginners, who often simply do not have money for a ticket. You should not expect that a good employer will send you money for the road by transfer - this will not happen. Here we are usually talking about the option "from the place of residence to the point of collection." Employers can be understood: they cannot judge your professional and personal qualities before the first shift. Perhaps you can’t even stand it for three days, but why then pay for your fare? That is why vacancies “fare paid after the first watch” are often found, and vacancies with fare paid from the first watch are extremely rare. There is no breaking the law here.

Useful tips for those who are looking for vacancies of the watch with the payment of the road

1. try to find direct employer.
2. Immediately specify at whose expense the road to the collection point from the place of residence will be.
3. Read carefully labor contract or a contract, always draw up in accordance with the law and the Labor Code of the Russian Federation - this will protect your rights.
4. Avoid dubious vacancies from incomprehensible teams or individuals.
5. Just in case, always have enough money with you to get back home.

Full compensation of travel expenses from the place of residence to the collection point and back is the most attractive option, and you will be delivered to the place of work in any case.

Shift work from direct employers - fresh vacancies

The shift method is called a peculiar form of work in a place that differs from the place of permanent residence of the employee and at the same time the employee does not have the opportunity to return home daily. AT English language this term is called fly-in fly-out.

Shift work in the Russian Federation

According to the labor code Russian Federation, shift method is a type of work in which the employee is located at a considerable distance from his place of residence or at a distance from the employer's location. This method of work is used when it is necessary to reduce the time of construction, reconstruction or repair of residential and industrial facilities in remote areas of the country, or in uninhabited areas with special natural conditions. Often, shift work is used in the uninhabited areas of the Far North, that is, in those places where the arrangement of a permanent place of residence is a problem. In this case, the employee, as a rule, is paid for accommodation at the place of work and travel from the place of general assembly to the work site. Payment from the place of residence of the worker to the place of general gathering is the subject of an agreement between the two parties.

Shift work in Moscow

In the early nineties, a difficult situation in the labor sphere developed in the country. The production of many companies fell sharply, many enterprises were ruined. Many people were laid off from the factories. This was more true for regions remote from the center of the country. Therefore, people were forced to look for work in those places where there were still jobs. Moscow and the Moscow region became the point of attraction for the personnel of Central Russia, in the North-West people began to flock to St. Petersburg. As for the rest of Russia, many people came to work on a rotational basis in large industrial cities such as Yekaterinburg, Novosibirsk and others. In some settlements, which had the hardest time, the share of workers working on a rotational basis reached up to 90% of total adult people.

Rotational method - work schedule

The most common is a schedule in which an employee works for 15 days and rests for the next 15. This allows employees to take half a month off, spending them at home. Often you can find an uneven schedule. For example, when an employee works for two months - one rests, three months of work - one rests, and even when he works for 4-5 months. It should be noted that the latter option is contrary to the Labor legislation, since according to it the duration shift work cannot exceed three months.

Working and non-working hours when working on a shift

According to the Labor Code, a shift at work cannot exceed twelve hours. In addition, the employee between shifts, taking into account the lunch break, should not be less than twelve hours. Weekly rest must be provided to the employee in the amount of at least 24 hours. If the work limit is exceeded, the employer must provide the employee with the remaining hours of rest in the form of days off.

Pay for shift work

Accrual procedure wages described in Labor Code Russian Federation in the main provisions section.

The payment principles are as follows:

• An employee working on piecework is paid an amount in accordance with existing norms and costs;
• Employees whose salary depends on the hours worked are paid for the number of hours worked and the value established for them.
• Line managers who manage the facilities are charged the amount based on the hours worked and the established salary per month.
• Other employees - based on the hours worked and the established monthly salary.

Place of residence of workers on a rotational basis

The employer is obliged to equip a residential camp for employees. It must contain all the amenities prescribed in the Labor Code, namely:

• postal service;
• Organized meals, places of rest and leisure;
• Electricity, water supply and water supply.
• Medical office.

Disadvantages of the shift method

This type of work activity is complicated by many factors, such as legal, economic and social costs. The list of costs includes factors such as:

• Labor hazard;
• Harm family life;
• Poor development of regions;
• Difficult working and living conditions;
• social vulnerability.

On our site you will find a wide selection of shift work from direct employers. New vacancies appear daily and are waiting for new applicants!

Recently, the concept of shift method has become more common. If earlier people left Moscow in search of work on the construction sites in Siberia and the North, today there are many vacancies in this rapidly developing center of Russia. Workers come to construction industrial facilities, houses, for the laying of engineering communications. People from the CIS countries and even far abroad come here, and in most cases there is work for everyone. Most often, people are looking for a shift job in Moscow with accommodation and meals provided directly by the employer, as it is convenient when work and housing are located on the same territory.

Nowadays, people of different sexes come to work on a shift in Moscow, different professions who cannot find work in the places where they live. More and more people with good incomes are appearing in the capital, and therefore a shift job in Moscow with accommodation is suitable for a housekeeper, a gardener or a nanny. Using our site, these people have the opportunity to contact direct employers and find a job to their liking among fresh vacancies. Many come to Moscow to earn more money, but the cost of living and eating in a big city is quite high and can be more than half of earnings, employers who provide work on a shift with accommodation in Moscow provide housing for free, which provides significant savings for workers.

Dear job seekers, apply to the vacancies you like, send your resume, provide positive feedback from your previous jobs, and you are guaranteed to get a good job.

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Employees involved in work on a rotational basis do not have the opportunity to return home from work every day. In the article, we will analyze whether travel compensation is possible with a rotational method of work, what is the procedure for taxing the amount of compensation, whether insurance premiums are charged for compensation.

Transportation of employees to the place of duty and back

Based on Art. 297 of the Labor Code of the Russian Federation, the shift method involves the organization of labor, in accordance with which the employee does not get to the place of work and back every day, but stays at the production facility during the shift period (in work time) or in shift camps (during inter-shift rest).

As a rule, production facilities for work on a rotational basis are located at a significant distance from the place of residence of the employee, and often from settlements (for example, offshore drilling rigs, mining quarries, etc.). In this regard, the travel of an employee from the place of residence to the place of duty is quite long and financially costly.

Based on this fact, as well as in accordance with the current legislation, the delivery of the employee to the place of rotation is provided for in one of the following ways:

1. Travel from the place of collection to the place of work . In this case, the collection point is the point determined by the employer as the collection point for employees for subsequent dispatch to the production facility. On the basis of the Labor Code of the Russian Federation and the Decree of the State Labor Committee No. 794 / 33-82 of December 31, 1987, the delivery of "shift workers" from the place of collection to the place of rotation is the employer's obligation. In this case, the employee gets from the place of residence to the collection point on his own and at his own expense, the subsequent delivery of the employee to the production facility is fully provided by the employer.
2. Travel from the place of residence of the employee to the production facility. This type of delivery of employees is not mandatory, but is possible if it is approved by the employer in internal regulations. Based on this model, the employer provides the employee with travel from his place of residence (place of actual stay) directly to the production facility (drilling rig, mining mine, construction site, etc.).
3. Travel to the place of residence to the place of assembly and from the place of assembly to the place of work. Involving non-resident and foreign employees to work on a rotational basis, the employer can deliver from the place of residence of employees to the collection point, and then provide travel directly to the place of execution job duties. This method delivery is appropriate in cases where part of the involved workers live near the collection point, that is, they can get to this place on their own and at their own expense.

Travel costs for employees can be paid directly by the employer transport company, or in the form of compensation for expenses incurred by the employee at his own expense.

Below we will consider in detail the procedure for paying and compensating travel for "shift workers", we will analyze the issues of taxation and the calculation of insurance premiums.

Employer provision of travel for employees

As a general rule, payment for the travel of employees involved in work on a rotational basis is made by the employer independently, on the basis of agreements concluded with transport companies.

The basis for paying for the fare is an invoice and a certificate of completion issued to the transport company upon the provision of services or at the end of the reporting period (depending on the terms of the contract).

When calculating income tax, the expenses incurred by the employer for the transportation of employees from the place of assembly to the place of work are taken into account in full.

If the employer delivers the employee from the place of residence directly to the production facility, then the inclusion of such expenses in the calculation of income tax is possible subject to approval in local regulations and the employment contract between the employee and the employer.

Often, the provision by the employer of the employee's travel to the place of rotation is realized by compensating the funds spent by the employee on travel.

The basis for the payment of reimbursement of expenses may be travel documents confirming the cost of travel by rail, bus, car, sea transport.

Which mode of transport is eligible for reimbursement?

The current legislation does not provide for any restrictions regarding the types of transport that an employee can use to travel to the place of work. This is quite understandable, because often we are talking about the need for an employee to get to a hard-to-reach point, such as a drilling rig at sea or a mining quarry, located at a sufficient distance from settlements and, therefore, any regular transport.

On the other hand, the current legislative acts contain the wording that "the delivery of an employee to the place of work and back must be carried out by an economically viable mode of transport." It means that, when getting to the place of work, the employee must choose the cheapest mode of transport possible.

Inclusion of compensation in income tax calculation

Accounting for compensation to an employee for travel expenses to the place of rotation and back is taken into account when calculating income tax in the manner prescribed for paying travel expenses directly to a transport company:

1. Compensation for travel expenses from the place of collection to the place of work and back . This type of delivery is recognized as mandatory for the employer. In this regard, the compensation of these expenses to the employee is taken into account when calculating income tax in full, without any restrictions.
2. Compensation for travel from the place of residence to the collection point and back . The right of the employer to include these expenses in the calculation of income tax depends on whether compensation is provided for by local regulations and the collective (labor) agreement. If the company's internal documents approve the employer's obligation to provide employees with travel expenses from their place of residence to the collection point, then the taxable base can be reduced by the amount of compensation paid to the employee.
3. Compensation for travel expenses from the place of residence to the production facility . Suppose the organization compensated the employee for direct travel from the place of residence (actual residence) to the place of work. Such expenses are included in the income tax calculation if they are approved by the employment contract and accounting policy. At the same time, the tax calculation takes into account the entire amount of expenses for direct travel, both in the case when the employer provides full travel from the place of residence to the place of work, and in the situation when the employment contract provides for compensation from the place of residence to the place of collection. In the latter case, ensuring travel from the collection point to the place of work is the obligation of the employer, and therefore is subject to accounting in the calculation of tax on a general basis.