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Collections from journals Accountant. There is a problem: watch with payment from the first watch work Watch in the Russian Federation

It is no secret that the highest salaries are paid in the districts of the Far North, in the Far East, in Yakutia, Urengoy and some other settlements and localities of Russia. It is going to work on earnings from all over the country and neighboring countries - citizens of Ukraine, Moldova, Uzbekistan, Tajikistan and Kyrgyzstan are not refused. As a rule, it is beneficial to the employer to take workers who are ready to work the watched method. Meanwhile, air and railway transport tickets are becoming more expensive every year, and sometimes for travel to the place of work and back is required so for the amount of money that exceeds the value of the future monthly salary. That is why applicants are looking for jobs, where, according to the terms of employment, employees pay compensation to the place of work.

Compensation of travel to the place of work Watchovikov

Before dealing with reimbursement of travel costs, you should find out what principle tickets payments are made. For this you need to consider individual "geographical" concepts. When it comes to compensation for travel, such terms are mentioned as a place of residence, the place of collection and place of work of the Watchtom. So, at the place of collection it is understood as a pre-aggravated point in which watch workers are collected for joint shipment to the enterprise. With the place of residence and the work site does not occur.

The law instructs employers to organize employees from the location of the company or from the place of collection to the place of work and inversely economically expedient transport types. The legislator does not speak anything concrete about the placement places, and therefore the collection point is determined by the tenant on its own.

For example, an office of the company, located in Moscow, can be approved for a trip to the enterprise in Yakutia to work as a watched method of collecting a collection point.

Options of how compensation compensation can be paid to the place of work.

Compensation of travel at the place of operation by the Watch method can be paid in different ways, depending on the place of collection and location of the enterprise. So, travel can be paid:

  1. From the place of collecting employees to the place of work and back - Such a passage is mandatory established at the legislative level.
  2. From the place of stay of the employee to the place of collection and back. Such an order of payment of compensation can be approved by the employer at will, the conditions are enshrined in the employment contract and communicate in vacancies. Usually, applicants are primarily interested in exactly the option of payment.
  3. From the place of staff accommodation to the place of the Watch. As a rule, such a procedure for compensation for travel is offered to residents of regions wishing to get a job as a watch in the capital as cleaners, guards and workers.

How compensation is paid to the place of work Watch

It happens that the agency or, for example, a student trade union is engaged in a set of employees. Then the sender is engaged in compensation for travel. If workers are set to work as a watch independently, as a rule, they buy tickets for their own funds, and then receive compensation.

When the employee is at the enterprise, he places purchased tickets to the company's accounting department or its financial department, and the company employee appoints it a compensation amount in the amount of the full cost of travel. Moreover, if the road is paid to the place of collection to the place of employment, who arrived on the watch, the employee has the right to demand payment for the daytime tariff rate for every day held on the way. At the same time, if he was forced to stay somewhere not in his fault, this time will also be paid.

Depending on the procedure for the implementation of payments in the enterprise, money for travel can be issued for hands on a salary statement or are listed on a bank card employee.

Compensation of travel to the place of work from the first watch

Since it is not known in advance whether the potential employee does not overestimate his strength, and is it ready to fulfill the hard work by the Watch method, employers refuse to compensate for the first watch. Jobs usually offer "passage after the first watch", and it is based on the law. When the worker shows himself from the best side, and proves that it is ready to work throughout the watch, and not 2-3 days, it deserves the right to compensate for travel in future periods.

Legislative acts on the topic

Typical errors

Error: The applicant demands compensate for him to travel to the place of work by the Watch method and back from the first watch.

Take a simple example: a person found a vacancy, for example, in Vladivostok, and he lives in the Saratov region. He needs to drive to Saratov and Moscow (bus + train, about 1500 rubles), and then fly by plane to Vladivostok. Sites tickets give the price of 12,000 for the cheapest tickets. If you add here inevitable other travel expenses, there is no less than 16,000 rubles. Considerable amount, and if you consider the way back, then you get 32,000! That is why all watchwalks are very interested in working with the payment of travel, because there are cases that travel expenses are equal to a monthly salary or even exceed it. Well, when the place of work is in reasonable geographic limits, but it does not always work. The most "cash" places are far from the house of the majority of Russians the Last North, Urengoy, the Far East. North travel from Ukraine, Kazakhstan, Moldova: It is very far, most applicants are suitable only work with a watch with payment.

What does the legislation talk about the work of the Watch with the payment of the employer?

First you need to deal with some "geographical" terms - it is very important for understanding the principles of payment for travel on the watch at the expense of the employer and / or at the expense of the employee.

  • The place of residence is a clear definition.
  • Place of collection - a point where the watches are going to send to the place of work the watch.
  • Place of work is a place where the employee fulfills its work responsibilities under the contract: Break, plant, drilling rig and so on. Sometimes coincides with the workshop: for example, for a cook, which works in the watch settlement.

In the decision of the USSR State Protection Dated 12/31/1987 N 794 / 33-82 (ed. Dated January 17, 1990, with a change of 19.02.2003) clearly stipulates that "The delivery of employees is carried out organized from the location of the enterprise or from the point of collection to the place of work and inversely economically expedient modes of transport". It is always done by the law at the expense of the employer and its forces. But the legislation of the Russian Federation reserves the right to identify the right to determine what is a "gathering place" for watchwickers.

There are options, especially for remote areas of the country. Example: A gold mining company from Yakutia is a gathering point can serve as the location of the organization in Yakutsk (office) and the village of Watchovikov on the hard-to-reach Oymyakon, where only the helicopter can fly, and maybe Moscow, why not?

What are the options?

  1. From the point of collection to place of work and back - in mandatory, this is the law.
  2. From the place of residence to the point of collection and back. At the discretion of the employer, usually prescribed in the employment contract and is indicated in the vacancy, but in any case, before the trip, this important point must be clarified. Working Watch with payment to the place of collection is the best and most desirable option.
  3. From the place of residence directly to the place of work. This happens: for example, a watch with payment for travel for road workers, maids or guards from regions that are working in the Watch method in Moscow. Pay to Moscow to Moscow from neighboring regions offer most metropolitan employers.

How is the payment?

Usually the watchik buys tickets "for their". Upon arrival, tickets are rented in the financial department or accounting, and the employee is charged complete compensation for the cost of tickets. If we are talking about compensating the path from the point of collecting to the place of operation by the Watch method and back, the daily tariff rate (part 8 of Article 302 of the Labor Code of the Russian Federation) is paid for each day, including the time of delays, which did not happen about the employee's fault. Money is charged on a bank card or issued for a salary statement in hand.

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

This question is often asked newcomers, who often simply do not have money for a ticket. You should not wait for a good employer to send you money on the road by translation - this will not be. Here we are usually about the option "from the place of residence to the point of collection." Employers can be understood: to judge your professional and personal qualities before the first watch they can not. Perhaps you will not even hand over for three days, why then pay you to travel? That is why there are often vacancies "Travel is paid after the first watch", and the vacancies with the payment of travel from the first watch come across extremely rarely. There are no violations of the law.

Useful tips for those who are looking for Watch vacancies with payment roads

  1. Try to find a direct employer.
  2. Immediately specify, at whose expense will be the road to the place of collection of residence.
  3. Carefully read the employment contract or contract, always draw up on the law and TK RF - it will protect your rights.
  4. Avoid dubious vacancies from incomprehensible brigades or individuals.
  5. Just in case, always have the amount of money sufficient for the reverse way home.

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

Working Watch from direct employers - Fresh vacancies

The watched method is called a peculiar form of work in a place, which 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. In English, this term is named Fly-in Fly-Out.

Working Watch in the Russian Federation

According to the Labor Code of the Russian Federation, the Watch method is such a type of work, in which the employee is in a significant distance from the place of his residence or in the distance from the location of the employer. Such a work method is applied when it is necessary to reduce the deadlines for the construction, reconstruction or repair of residential and industrial facilities in remote areas of the country, or in areas of unintelligent, with special environmental conditions. Often, the work of the watch is used in the eminent regions of the Far North, that is, in those places where the arrangement of a permanent residence is a problem. At the same time, the employee, as a rule, pay accommodation at the place of work and travel from the place of general collection to the object of work. Payment from the place of residence of the employee to the place of general fee is the subject of agreement between the two parties.

Watch work in Moscow

At the beginning of the nineties in the country there was a difficult situation in the labor sphere. The production of many companies dropped sharply, many enterprises were ruined. Many people have been reduced from the factories. This is more related to regions remote from the center of the country. Therefore, people were forced to look for work in those places where workers still remain. Moscow and Moscow region became the point of attraction of the frame of Central Russia, in the north-west people began to flog in St. Petersburg. As for the rest of Russia, many people come to work as a watch to large industrial cities, such as Ekaterinburg, Novosibirsk and others. In some settlements, which had the most difficult, the proportion of workers operating the watched method reached up to 90% of the total number of adults.

Watch method - work schedule

The most common schedule, in which the employee is working for 15 days, and the following 15 rests. This allows workers to relax half the month, spending their homes. Often you can find an uneven schedule. For example, when a worker works for two months - one is resting, it works for three months - one is resting and even when it works 4-5 months. It is followed to note that the last option contradicts labor legislation, since it does not exceed three months on it.

Working and non-working time when working Watch

According to the Labor Code, the 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 should be provided to an employee in the amount of at least 24 hours. In case the work limit is exceeded, the remaining vacation hours of the employer must provide employee in the form of a weekend.

Payment of watchmaking

The order of salary accrual is described in the Labor Code of the Russian Federation in the section of the main provisions.

The principles of payment are as follows:

  • An employee working on piecework work is paid by the amount according to existing standards and cost;
  • Employees, the salary of which depends on the spent time, the board is carried out for the number of working hours and the cost set on them.
  • Linear leaders carrying out guidance on objects are charged an amount at the calculation of spent hours and the established salary per month.
  • Other employees - based on spent time and set monthly salary.

Place of residence of workers of the Watch method

The employer is obliged to equip for workers a residential shift settlement. It must be present all the amenities prescribed in the Labor Code, namely:
  • Postback;
  • Organized meals, resting and leisure facilities;
  • Power supply, water supply and water supply.
  • Medical office.

Disadvantages of the watch method

This type of employment is complicated by many factors, such as legal, economic and social costs. The list of costs includes factors such as:
  • Danger of labor;
  • Harm family life;
  • Poor development of regions;
  • Heavy working conditions and accommodation;
  • Social vulnerability.
On our site you will find a wide selection of work Watch from direct employers. Fresh vacancies appear daily and waiting for new applicants!

Responsibilities:

Driving career dump trucks, transportation of soil on construction outside public road roads.

Observe your career dump truck operating instructions, fulfill the requirements of the instructions for the operation and maintenance of the dump truck.

Maintain maintenance, insignificant repair and elimination of the faults that have arisen during work on the fault lines that do not require disassembling mechanisms.

Carrying out vehicles for unloading and loading of goods and control over loading, accommodation and cargo mounting in the car body.

Maintaining machinery in good condition.

Requirements:

Confirmed work experience from 1 year on imported technology.

The ability to plan a rock, bulk soil for a mark.

Experience in the rocky career is desirable.

Required the presence of a detective certificate of the tractor driver - the machine and the category of giving the right to manage a particular self-propelled machine (depending on the power of the self-propelled machine).

It is desirable to have a special mark in the certificate of state-stinker or a copy of the training certificate at the training center for a specific self-propelled machine or a certain type of self-propelled machinery ..

In operation:

Career dump trucks BelAZ 7540-B, 7547 (loading capacity of 30-40 tons), Doosan Moxy MT 41 /

Working conditions:

Work in one of the largest enterprises of the Russian Federation;

Regions of work: Murmansk region (watch A 60/30), YNAO Salekhard (WachT A 45/45);

Official employment, according to the TC RF, full of social. package;

Stable white salary. Transactions of wages on a personal employee's personal card, open in any bank (white sn, without delay);

Mode of operation: daytime shift from 8-00 to 18-00, night shift from 20-00 to 06-00.

Accommodation at the expense of the organization in the WachT of the enterprises in the enterprise within the construction site. Residential mobile buildings on 5, 6 people, hostels in the overhaul of the room from 6 people.

The windows of the bathhouse, works daily, in buildings - dormitories showers.

Free shift of linen once every 7 days;

Organized three-time meals in a dining room Watching of a branch village (breakfast, lunch, dinner).

Assortment of hot dishes 3-5 species. In the night there is a delivery of hot food to the place of work.

The cost of food is held from the employee's wages based on the results of actually spent time, the average cost of food (breakfast, lunch and dinner) per person per day from 150 rubles. The company compensates for the employee of 45 rubles a day.

Payment of travel to the place of work and back for the period of intervacht spots at the cost of a reserved car of the rapid train, in some cases payment of air transport is possible;

Issuance of PPE and overalls in accordance with established norms.

This salary (accrual with NFFL) for 30 days, subject to the qualitative implementation of planned standards (CTU).

Metro: Revolution Square

Employment: Watch

Salary: 130000. . . . . .

Recently, the concept of the Watch method has become more common. If earlier people leave Moscow in search of work at the construction site of Siberia and the North, then in this days there are many vacancies in this rapidly developing center of Russia. Workers come to the construction of industrial facilities, houses, on the laying of engineering communications. People from the CIS countries arrive here and even from far abroad, and in most cases the work is for everyone. Most often, people are looking for a watch in Moscow with accommodation and nutrition, which the employer itself provides directly, as it is convenient when work and housing are on one territory.

Nowadays, people of various sexes come to work in Moscow, which cannot find work in those places where they live. More and more people with good prosper appear in the capital, and therefore the work of the watch in Moscow is suitable for both the housekeeper and a gardener or nurse. Using our site, these people have the opportunity to contact direct employers and among the latest vacancies to find a job. Many people come to Moscow to earn more money, but the cost of accommodation and food in the conditions of a large city is quite high and can be more than half of the earnings, employers who provide work with a watch with accommodation in Moscow provide accommodation for free, which gives substantial savings for employees.

Dear applicants, discard on the vacancies you like, send a resume, provide positive feedback from the previous places of work, and you are guaranteed to get a good job.

The watched method of work is a special form of labor organization outside the place of permanent residence of workers in cases where their daily return to the place of permanent residence can be provided. The basis is Article 297 of the Labor Code of the Russian Federation.

The staff involved in the work on this method during the Watch period lives in the settlements specially created by the enterprise. The latter are a complex of buildings and structures designed to ensure the vital activity of workers during labor and intermediary recreation. For such purposes, adapt to the hostel or other residential premises, which are paid at the expense of the employer.

The procedure for the use of the watched method is approved with regard to 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 should pre-send a draft order about the organization of work by the Watching method and the rationale on it to the trade union organization representing the interests of employees. She in turn, no later than five working days, should prepare the employer in the form of a motivated opinion on this project in writing.

All disagreements that have arisen must be issued by the Protocol. After that, the administration has the right to accept an order, which can be appealed to the union into the relevant state labor inspection or to court.

What watches are provided for guarantees and compensation

The following guarantees and compensation (Article 302 of the Labor Code of the Russian Federation) are provided for the Watchovikov;

  • support for the watched method of work (Dailyannoye) - for each calendar day of stay in places of work during the Watch period, as well as for actual days on the way to the place of work and back;
  • the day rate (tariff rate) - for each day of location from the location of the enterprise or the point of collection to the place of work and back, as well as during the days of delay in the path of meteorological conditions or the fault of transport organizations.

The size of these premiums and the procedure for their payment is not legally provided. Their employer must establish an order by the organization, collective or employment contract. These documents may also provide for the norms and the procedure for recovery of expenses for the passage of the employee to the place of watch work and back. This concerns the occasions when the employer assumes such expenses. The fact is that the labor legislation compensation for employee for travel expenses as compulsory payments is not provided.

The obligation of the employer to organize the delivery of the Watchovikov to the place of work and is referred to in the main provisions on the Watch method of organizing work approved by the decision of the USSR State Protection District, the USSR Secretariat, the USSR Ministry of Health of December 31, 1987 No. 794/33-82 (hereinafter - the main provisions No. 794 / 33-82). This regulatory document is valid. Its paragraph 2.5 prescribes the employer:

  • it is organized to deliver workers on a watch from the location of the enterprise or from the point of collection to the place of work and back. At the same time, the use of economically expedient types of transport;
  • use your own transport.

But the fare of employees from the place of their permanent residence to the point of collection and place of work is not required to pay. This rate, contained in paragraph 2.5 of the main provisions No. 794/33-82, recognized the invalid Supreme Court of the Russian Federation in decision of December 17, 1999 No. GKPI 99-924. Arbitrators referred to the fact that such payments are not provided by law.

It allows the application of the decisions of the USSR government only in a 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 passage of the employee from the place of residence to the point of collection or to the place of the Watch. But the passage of the application set by it, or from the location of the enterprise to the place of work, it should provide or compensate.

Is it possible to take into account the cost of delivery of watch

Expenses from the place of collection to the place of operation by the Watch method, the farm may take into account the composition of other expenses related to production or implementation. In the same way, it can also take into account the cost of passing a worker from his place of residence. This possibility is directly 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 senior financial department in a letter dated May 16, 2013 No. 03-03-06 / 1/12142. This applies to the delivery costs when the passage organizes an employer and expenses for the reimbursement of the employee of the value of the ticket purchased by him (Letter No. 03-03-06 / 1/17142).

In explanations, officials from the senior 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 expenses for labor of labor (paragraph 2 of the Ministry of Finance of Russia of January 10, 2008 No. 03 -04-06-02 / 2). These, in particular, include compensation charges related to the work regime and working conditions (clause 3 of article 255 of the Tax Code of the Russian Federation). Such a payment may be compensation for the passage of employees from their place of residence to the place of work.

Compensation is cash payments established in order to compensate for employees of the costs associated with the performance of labor or other duties. This is indicated in Article 164 of the Labor Code of the Russian Federation. And if costs with equal bases can be attributed simultaneously to several groups of expenses, the company has the right to independently determine which group it will assign them (clause 4 of article 252 of the Tax Code of the Russian Federation). Thus, compensatory payments can be taken into account and as expenses for labor. An additional condition is that these payments should be provided for by the employment or collective agreement.

The legislation does not provide for the obligation of the employer to enter into a collective agreement in the absence of initiative by employees. This follows from the meaning of articles 21 and 22 of the Labor Code of the Russian Federation. Therefore, such a document from the enterprise may not be. 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 prerequisite, the question arises: is it possible to take costs with the cost of passing workers in its absence?

In a fairly old letter of the Ministry of Finance of Russia of July 12, 2005 No. 03-05-02-04 / 135, the financiers allowed to do this, but provided that such a duty was fixed by the employment contract. But, unfortunately, they did not argued their position. You can agree with them, but only in terms of payments compensating for the employee the fare. As indicated above, these costs 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 both collective and employment contracts (Art. 255 of the Tax Code of the Russian Federation).

Are NDFL watches compensation

According to officials, to impose or no income tax costs for the delivery of employees to the place of operation by the Watch method and back depends on the route. If the employee is delivered to the watch and back from the place of collection or location of the enterprise, then the costs are compensatory payment and tax is not subject. And if from the place of residence, then fall under the 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 compensation payments established by the legislation were exempt from taxation. 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 passage of travel from other regions and intermediate departure points to the place of work and back to their income. It is taxed provided 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, shipping costs are the income of the employee obtained in kind. Accordingly, they are taxed and paid to employees amounts to compensation for the cost of travel.

Unlike the opinions of officials, the judge took the opposite position. In particular, the FAS of the West Siberian District in the decision of February 13, 2009 No. F04-482 / 2009 (20348-A81-14) noted that, on the provision on the Watch method adopted at the enterprise, it is obliged to compensate for the fare of an employee from the place of residence. to a gathering point. Accordingly, such payment is compensation and not subject to personal income tax.

And the FAS of the Moscow District in the decision of March 15, 2010 No. Ka-A40 / 1852-10 rejected the arguments of the tax authorities that the cost of the employee from the place of residence to the place of collection or to the watch is recognized as a taxable income in kind. The judges recognized such payments to compensation and noted that Article 164 of the Labor Code of the Russian Federation makes it possible to pay for the employee to travel to the watch and back. They are not included in the wage and are not subject to personal income tax.

N. Maximova,
Tax consultant