Antipyretics for children are prescribed by a pediatrician. But there are situations emergency care for fever, when the child needs to be given medicine immediately. Then the parents take responsibility and use antipyretic drugs. What is allowed to be given to infants? How can you lower the temperature in older children? What medications are the safest?
How long is a day? A strange question: we know from childhood that a day is exactly 24 hours, or 1440 minutes or 86400 seconds. Yes, but not so. A day is a period of time during which the Earth makes one complete rotation around its axis, and it turns out that it never takes exactly 24 hours.
How long is a day?
If we take a distant star as a starting point and count the period of days during which it will return to the same point, it turns out that one revolution of our planet takes 23 hours 56 minutes and 4 seconds! That is, during the day, astronomical midnight can creep away by almost 4 minutes! Moreover, this period, called the sidereal day, depending on the friction caused by synoptic situations, tides and geological events, changes all the time in the range of up to 50 seconds. If we take our Sun as a starting point, as our ancestors did, then the number will be closer to 24 hours. This is called a solar day. On average, per year, taking into account the planet's revolution around the sun, a solar day is a fraction of a second shorter than twenty-four hours.
When these discrepancies were revealed with the help of highly accurate atomic clocks, it was decided to redefine the second as a fixed fraction of a “solar” day - more precisely, one million six hundred to forty thousandths.
The new second came into use in 1967 and was defined as “a time interval equal to 9,192,631,770 periods of radiation corresponding to the transition between two hyperfine levels of the ground state of the cesium-133 atom in the absence of disturbance by external fields.” You can’t say it more precisely - it’s just too painful to say all this at the end of a long day.
The new definition of the second means that the solar day gradually shifts relative to the atomic one. As a result, scientists had to introduce the so-called “leap second” (or “coordination second”) into the atomic year in order to coordinate the atomic year with the solar year.
Since 1972, the leap second has been added 23 times. Imagine, otherwise our day would have increased by almost half a minute. And the Earth continues to slow down its rotation. And, according to scientists, in the 23rd century there will be 25 current hours in our day.
The last time a "leap second" was added was on December 31, 2005, as directed by International service Estimating the rotation parameters and coordinates of the Earth based at the Paris Observatory.
Good news for astronomers and those of us who like clocks to keep pace with the Earth's movement around the Sun, but headache For computer programs and all the equipment that is on space satellites.
The idea of introducing a “leap second” was strongly opposed by the International Telecommunications Union, which even made an official proposal to completely abolish it back in December 2007.
You can, of course, wait until the difference between Coordinated Universal Time (UTC) and Greenwich Mean Time (GMT) reaches exactly an hour (in about 400 years) and then put everything in order. In the meantime, the debate around what is considered “real” time continues.
We master most commonly used concepts in early childhood. Despite the age of the whys, it is unlikely that any of the children require an academic explanation for the most simple concepts- Mom can explain everything literally on her fingers, in simple words. For example, “day is when the sun is shining” or “when you are walking and not sleeping in a crib.” Explanations quietly accumulate and systematize, forming an understanding of the term.
Meaning of the word "day"
If you look at the planet from the outside, you can see a very clear division into day and night sides. Formally, the simplest explanation turns out to be correct from the point of view of astronomy - daylight is considered to be the time when light from the star around which this planet rotates falls on the surface of the planet.
We believe that day is the daylight hours, and the weather does not play a role. Somewhere there, above the clouds, the sun is still shining, therefore, it is not night now, it is not dark around. In the circumpolar latitudes, this very principle is observed - concepts such as “polar day” and “polar night” are based precisely on natural illumination.
In some cases, this means time in general. For example, when they say “those were the days of sorrow” or “in those distant days", we are talking about some distant time in the past when some events took place.
Dividing the day into parts
Theoretically, if we rely specifically on the presence of the sun in the sky, the day is divided into two relatively equal parts - day and night. In practice, it turns out that there is morning and evening, which are also illuminated to one degree or another. Morning begins when the reflection of the approaching sun appears in the sky, although technically it is still night. When the sun appears above the horizon, dawn begins, morning continues and lasts for several more hours until the sun rises to its zenith.
In most cases, day is the time from approximately noon to evening when the sun begins to decline above the horizon in the west. At the same time, they say “ten o’clock in the morning,” but “eleven o’clock in the afternoon,” and even in this case, variations are possible.
How many hours does a day last?
An average of six hours passes between morning and evening, and this is an approximate period. It turns out that a day is only a quarter of a day. The rest of the time is occupied at night and intermediate states- in the morning and in the evening.
If a qualifying adjective is added, it becomes easier to determine what exactly is being said. For example, “daylight” clearly indicates that we are talking specifically about daylight hours, when the inclusion of additional sources of artificial lighting is not required. When explaining what a day is, it is advisable to immediately place emphasis and clarify that much depends on the specific situation and context, otherwise mutual misunderstanding may arise.
Often the length of the day is determined not by the actual number of hours or the duration of natural light, but solely by subjective sensations. A long or even endless day means that either a person cannot wait until evening, or he has managed to complete many different tasks.
Specification of time intervals
The word “day” is often used to mean “day”. For example, “you have three days to eliminate the shortcomings.” In the meaning of “day”, this word is used when you need to indicate a sufficiently long amount of time.
If it is necessary to set some limits, then it may be a “working day” - the interpretation in this case provides that weekends and holidays are not considered. Business days take into account business obligations - fulfillment of orders, receipt of funds in a bank account, and so on. The outdated concept of “workdays” has a similar meaning; this is a unit for recording the labor of collective farmers for subsequent payment. When they say “day off,” they mean a day free from all kinds of work duties, a time intended for rest.
When trying to understand what a day is in the minds of another person, we usually try to simplify mutual communication as much as possible. Therefore, when they tell us “call tomorrow afternoon,” it is better to clarify in what time period the call will be appropriate. For some, eight o’clock in the morning is already day, while others are still sleeping. If you don’t specify, then according to business etiquette, a day is considered on average from 11 a.m. to 4 p.m., and it would be good practice to fit in approximately in the middle of this interval. In other cases, it is better to ask for the exact time.
The term "sutasi" is absent from ancient Russian sources. Instead of the latter, the word “day” was used. In this case, the day (in the sense of day) was divided into two parts (light and dark): day in the proper sense of the word and night.
It is difficult to establish exactly when in Rus' measuring time with clocks came into use. In ancient sources, the word “hour” is often found not only in the sense of a unit of time (= 1/24 days), but in the sense of an indefinite moment (for example, “the hour of death”). But along with this, in a number of sources we find a 24-hour division of the day. Each hour contained 6 “fractional hours” or 60 “hours”. Thus, hour means minute. Instruments for measuring time have existed for a long time. Already from the beginning of the 15th century. The first description of a mechanical watch has reached us: " Grand Duke I decided to set up a chapel and set it up in my yard behind the Church of St. Annunciation.
This watchmaker was called a horometer (a device for measuring hours). Every hour a hammer struck the bell, which measured and calculated the night and day hours. It was not the man who struck, but as if by the hand of a man the evon was accomplished by itself. This was created with the help of the human mind, extremely skillfully and cunningly." The craftsman and artist who created this device was a Serbian native, a monk named Lazar. The price of the "watchmaker" exceeded 150 rubles.
Familiarity with the ancient Russian clock counting system is necessary because it differed from that accepted in our time, and because of this, the indications in the sources for parts of the day require translation to the corresponding hours, according to the modern division of the day.
With daily time measurement in ancient Rus' people proceeded from observations of the natural change of day and night and brought them into connection with the hours of church services.
The day did not begin at midnight, as is customary now, but at the time when people got up from sleep and returned to normal activities. This coincided with the morning service (“matins”), which began before dawn and ended before sunrise. Prince of the 12th century Vladimir Monomakh wrote in his “Teaching” to his children: “Let the sun not find you in bed. This is what my father and all good men did: having given morning praise to God, and after sunrise, seeing the sun and glorifying God with joy, he opened a council with his squad, or judged people, or went hunting...".
Thus, from the first hour of the day (according to ancient Russian reckoning), people turned to their next business. The time from 3 o'clock to "noon" is the "lunch" period. During this period, “mass” was served in the church. "Noon" came at 6-7 o'clock. Before sunset, another church service took place - “vespers”, and the time of day after “vespers” was adjacent to the evening. The night stretched from the end of twilight to the first signs of dawn.
In ancient Russian sources, the time at which this or that event occurs is often indicated not in hours, but in church services. Therefore, it was necessary to stop them.
In church calendars, the distribution of “day” and “night” hours was not the same for different months, as well as their divisions. If in our everyday life the day is conditionally equivalent to the night throughout the year (12 hours + 12 hours), and the hours are counted continuously (1 -24), then in ancient Rus', depending on a particular date and month, the length of the day (and, accordingly, nights) ranged from 7 to 17 hours. These fluctuations depended on the natural change of dark and light parts of the day and the connection with the change natural phenomena.
The correspondence of clocks according to the ancient Russian measurement of time, adopted in the 16th-17th centuries, and the later calculation (19th century) is given in Table XI.
When using sources, it should be taken into account that in a number of regions (for example, in Novgorod) the counting of hours differed from that in Moscow.
Talk to your child about the day.
Do you know what makes up a day?
From night and day. No wonder they say: “Day and night - a day away.” There are 24 hours in a day. During this time, planet Earth makes one full revolution around its axis.
Do you know what a globe is and what it looks like?
This is a model of the globe. The globe can rotate around an axis passing through its center, just as the Earth rotates around its invisible axis.
On that part of our planet that is not illuminated sun rays, night reigns, and on the illuminated part of the Earth the bright day shines. The earth rotates continuously, so day and night follow each other.
Several centuries ago, people's lives proceeded at a more measured and slower pace. After all, there were no cars, no airplanes, no electric trains, no telephone communications, no radio, no television. People traveled from city to city on horseback for several days, weeks or months, depending on the distance.
People did not need special accuracy when determining time in everyday life. Therefore, the time of day was determined approximately - morning, afternoon, evening, night.
The peasants knew the time by the ringing of church bells or by the position of the sun.
Important tasks usually began in the morning. No wonder the proverb says: “The morning is wiser than the evening.”
Listen to the poem "What is a day?"
Remember, son, remember, daughter,A day is day and night.
The day is bright and the sun is shining,
Children playing in the yard:
Then they take off on a swing,
They're circling on carousels.
The sky turned pink -
The sun is setting
The gloom of the garden fell on the shoulders -
So it's evening.
Following the first star
The month will be young.
The sun has set behind the river,
Night has come, everything has become dark.
And in beds until the morning
The child falls asleep.
Remember, son, remember, daughter,
A day is day and night.
Is it possible to divide the day into four parts?
Of course you can! Let's talk about the four parts of the day: morning, afternoon, evening and night.In the morning the sun rises, the sky becomes bright, the clouds turn pink, birds wake up and chirp, the corollas of flowers open.
To visualize this picture, listen to the poem “Morning Rays”,
The first ray fell on the bird,
For a small titmouse.
She woke up: “Shadow-shadow-shadow,
Oh, what a wonderful day!"
The second beam fell on the bunny,
He suddenly raised his eyebrows,
He galloped onto the lawn
Behind the dewy grass.
The third ray of dawn, playing,
Woke up the chickens and geese.
He penetrated through the crack of the barn -
It immediately became brighter!
On the perch, above
The cockerel woke up.
HE sang: "Ku-ka-re-ku"
He picked up the scarlet comb.
The fourth ray raised the bees.
He told them: “The flower has bloomed!”
The fifth ray penetrated me,
Lighted up my bed
Ran up the wall
And he whispered: “It’s time to get up.”
Let's remember what we do in the morning?
We wake up, wash and brush our teeth, do exercises, and have breakfast.After breakfast, adults rush to work, older kids go to school, and kids go to school. kindergarten or play at home and then go for a walk.
The sun rises higher, shines brighter, the day begins
The day is filled with study and work. In the middle of the day everyone sits down to have lunch. After lunch, the kids rest, and then go for a walk, play or study again.
Gradually the sun sinks lower and lower, and everything around is softly enveloped in a silvery-gray twilight. Evening is coming. The moon appears in the sky and the stars light up.
What do we do in the evenings?
We get together with the whole family for dinner and evening tea, share news, talk about what happened during the day. Someone is reading a book or watching TV. In short, in the evening everyone relaxes after working day and then go to bed.Evening is replaced by night - the time of day intended for sleep.
Listen to a lullaby.
The stars have become clearerGo to sleep, son, quickly.
Maybe you'll dream
Bright feather of the firebird
Or a scarlet flower.
Go to sleep quickly, son!
The moon is shining in the dark sky,
Like a seven-flowered flower.
The star choir sings: "Bye-bye!"
Sleep, son, sleep!
In winter, the nights are long and the days are short. In summer, on the contrary, there are fewer dark hours at night than light hours during the day. And only on the days of the equinox - September 23 and March 21 - days and nights are equal.
Listen to the poem "There is as much light as there is darkness!"
The red maiden is comingIt's not water he carries in buckets.
She smiles herself:
There is light and darkness in her buckets.
We looked into the buckets:
So much light, so much darkness!
Questions and tasks:
- How many hours are there in a day?
- What two parts can a day be divided into?
- What four parts can a day be divided into?
- What time of day is the lightest?
- What time of day is the darkest?
- Talk about morning, afternoon, evening, night.
- What is an equinox?
“We’ll see you tomorrow morning”, “we’ll call you in the morning”... We use such phrases quite often, only then it often turns out that everyone’s morning begins and ends at different time. How much time can really be considered morning?
In fact, it’s hard to say for sure when the morning begins. There are a lot of definitions - folk, astronomical, official - and each of them in its own way defines the boundaries between times of day. Some people generally use a simple principle “When I woke up, then it was morning”, so it turns out that for some, morning is five o’clock in the evening.
Until man began to use artificial lighting, morning began with sunrise, and evening began with sunset. The length of daylight hours determined the length of the “working” day. Some people still use this distinction, but the times of dawn and sunset shift depending on the time of year - the division of the time of day is too unclear. In addition, it is not clear how to draw the line between evening and night, morning and day. That is, it is clear when the morning begins, but it is impossible to objectively determine when it ends and the day begins.
In addition, each language has its own stable expressions related to the time of day. For example, in Russian they say “two o’clock in the morning,” but in most cases they say “four o’clock in the morning,” that is, four o’clock is already morning, although in winter it may still be dark outside the window at this time. But, unfortunately, such descriptive constructions do not help to clearly distinguish between morning and day, evening and night: it happens that someone is used to saying “three o’clock in the morning,” and someone is used to saying “three o’clock in the morning.”
And in many English-speaking (and not only) countries it is generally customary to use 12 hour clock, and divide the day into only two periods - before noon (a.m., ante meridiem) and after noon (p.m., post meridiem). It is not customary for them to use descriptive constructions (although this does not mean that they do not use them at all), so the problem of dividing the time of day remains.
So it turns out that every country, and even every person has his own subjective perception of time of day, associated with the customs of the country and one’s own daily routine. For example, most office workers morning is associated with the beginning of the working day, afternoon with the lunch break, and evening with the end of the working day.
But still, is it possible to somehow bring this into unified system , and distinguish between the times of day in order to clearly understand when the morning begins and ends? This way a lot of misunderstandings could be avoided!
Most European countries have adopted a single division of the day. According to this division, the day is divided into four equal intervals of six hours each. It turns out that the times of day are distributed as follows:
- from 0 to 6 o'clock - night
- from 6 to 12 o'clock - morning
- from 12 to 18 o'clock - day
- from 18 to 24 hours - evening
It is reasonable to use such a system, for example, when business communication, when you need to be 100% sure that the morning of the customer and the contractor coincides: it happens that the contractor is sure that he sent the work to the customer in the morning, as agreed, but at that time it is already day for the customer. And how will you understand who is right and who is wrong if everyone judges by their own criteria? This is why we need a pan-European system - so as not to wonder “When does the morning end and the day begin?”
What time does the evening start? When does evening end and night begin?
It is usually customary to divide the day into day, evening, night, morning into 4 equal parts, that is, 6 hours each.
The generally accepted (and more common) division looks like this:
12.00 - 18.00 is the day.
18.00 - 24.00 is evening.
00.00 - 6.00 - night.
6.00 - 12.00 is morning.
But there is another division, the followers of which are based, for example, on physiological ones. Followers of therapeutic fasting and healthy image In life, I affirm that from 3.00 to 5.00 is the dew point, when new blood is born, which means a person should sleep at this time.
From 5.00 to 7.00 new blood is born, at this time a person should have breakfast.
From 17.00 - 1.00 hours. If you eat at this time, the blood dies.
Or in business etiquette It is customary to say good evening starting at 17.00.
Therefore, there is such a division into evening, night, day and morning.
17.00 - 23.00 is evening.
23.00 - 5.00 is night.
5.00 - 11.00 - morning.
11.00 - 17.00 is daytime.
If you think about it, there is logic in this. After all, it is customary to go to bed at 23.00, and some even earlier. Centenarians are already on their feet at 5 am. Previously, at 5 they got up and milked the cows, fed the cattle, and took them out to pasture. And the roosters crow when it’s already light. They start crowing as early as 5.00.
The classic arrangement of time in a day is elementary, but as a rule no one knows it :)
If 00 and 12 are midnight and noon, which means the middle cannot be morning from 6 to 12 and night from 00 to 6 for example...
Everything is proportional.
Night - from 22 to 02 hours (00 hours - midnight)
Morning - from 02 to 07 o'clock.
Day - from 07 to 17 hours (12 hours - noon)
Evening - from 17 to 22 hours.
Everything is logical, at 17 o’clock they have lunch and drink tea, this is the beginning of the evening.
It lasts 5 hours - all the time it gets dark. Then night - all the useful processes in the human body,
occur in your sleep at exactly this time (if you go to bed later than 2 hours, then they do not occur at all!)
In old films you can easily hear: he called me at two o'clock in the morning because it was right! And the morning also takes 5 hours - at this time wars and battles began, at about 3-4 in the morning they got up earlier in the villages to do housework. The day starts at 7 o'clock!
Ten o'clock in the evening, but eleven o'clock at night - that means night comes after ten
Three o'clock in the morning, but four o'clock in the morning, which means morning comes at four o'clock
It’s eleven o’clock in the morning, but twelve is already noon - which means the border between morning and afternoon comes after ten.
It’s more difficult with the boundary between day and evening, but in my opinion five o’clock is already evening and probably the boundary of the day is determined by four o’clock in the afternoon.
These are purely my thoughts and feelings, so I could be wrong - criticism is accepted.
For some reason I always thought like this:
0-6 hours is NIGHT.
6-12 o'clock is MORNING
12-18 hours is a DAY
18-24 hours is EVENING
This is, so to speak, legal. And in life - evening, when sunset is already close, morning - when the sun is still not high. Night - as soon as it gets dark.
Having considered the issue, we came to the following conclusion:
Current legislation does not oblige the employer to provide additional payment to employees for working on the evening shift.
Rationale for the conclusion:
Article 149 of the Labor Code of the Russian Federation stipulates that when performing work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work, weekends and non-working holidays and when performing work in other conditions deviating from normal), the employee is made appropriate payments provided for labor legislation and other regulatory legal acts containing norms labor law, collective agreement, agreements, local regulations, employment contract. The amounts of payments established by a collective agreement, agreements, local regulations, employment contract cannot be lower than those established by labor legislation and other regulations containing labor law norms.
At the same time, the Labor Code of the Russian Federation does not mention such a thing as the evening shift, and does not establish the employer’s obligation to pay at an increased rate for work on the evening shift.
Previously, an additional payment for work on the evening shift in the amount of 20% was provided for in clause 9 of Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Russian Central Council of Trade Unions dated February 12, 1987 N 194 (hereinafter referred to as Resolution N 194). The procedure for her appointment was determined by the Explanation “On the procedure for applying additional payments and providing additional leaves for work in the evening and night shifts, provided for by the resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of February 12, 1987 N 194”, approved by the resolution of the State Labor Committee of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 05/07/1987 N 294/14-38.
However, the said resolution was in fact not subject to application from the date of entry into force of the Decree of the Government of the Russian Federation dated July 22, 2008 N 554, which established the minimum increase in wages for work at night (see also the ruling of the Supreme Court of the Russian Federation dated November 12, 2008 N GKPI08-2113 , letter of the Ministry of Health and Social Development of Russia and Rostrud dated October 28, 2009 N 3201-6-1), and is officially recognized as not valid on the territory of the Russian Federation by Decree of the Government of the Russian Federation dated April 28, 2011 N 332.
Consequently, additional payment for work in the evening should be made only if this is provided for by a local regulation, collective agreement, agreement or employment contract with the employee (Articles 8 and 9 of the Labor Code of the Russian Federation). In these cases, the grounds and procedure for applying additional pay for work in the evening are determined by the provisions of these local regulations themselves (collective agreement, agreement, employment contract).
Prepared answer:
Expert of the Legal Consulting Service GARANT
Chernova Anastasia
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Komarova Victoria
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
Additional pay for working evening and night shifts
The Labor Code of the Russian Federation does not contain a definition of the concepts “evening time” and “eveningshift" and does not regulate the employer’s obligation to establish increased wagesin evening time.
Previously, additional payment for work in the evening shift was provided for by the Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions dated February 12, 1987 No. 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift operating mode in order to increase production efficiency.” This Decree has lost force in accordance with Decree of the Government of the Russian Federation dated April 28, 2011 No. 332.
In accordance with Art. 96 of the Labor Code of the Russian Federation, the time from 22 pm to 6 am is considered night time. In order to reduce the unfavorable factors of working at night, there is a rule according to which the duration of work (shift) at night is reduced by one hour without further work. In accordance with the legislation of the Russian Federation, a night shift is considered to be a shift in which at least half of the work time is at night. The duration of work at night can be equalized with work during the day only in cases where this is caused by production conditions (for example, in shift work with a 6-day working week; in continuous production, etc.).
The duration of night work is not reduced for employees for whom a reduced maximum working time limit has been established. In addition to the exceptions to this rule in Part 3 of Art. 96 of the Labor Code of the Russian Federation stipulates that the duration of night work is not reduced even in the case where an employee is hired specifically for night work. The Labor Code of the Russian Federation contains only an approximate list of workers who cannot be allowed to work at night.
Night work is paid at an increased rate established by the collective agreement (remuneration regulations) of the organization, but not lower than provided by law.
Article 154 of the Labor Code of the Russian Federation establishes that each hour of work at night is paid at an increased rate compared to work under normal conditions, but not less than the amount established by laws and other regulatory legal acts. This means that for every hour worked at night, the employee is entitled to an additional payment.
The minimum increase in wages for work at night is established by Decree of the Government of the Russian Federation of July 22, 2008 No. 554 “On the minimum increase in wages for work at night.” This amount is 20% of the hourly tariff rate (salary per hour) for each hour of work at night. And the specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, a collective or labor agreement.
The duration of work at night is equal to the duration of work during the day in cases where this is necessary due to working conditions, as well as for shift work with a six-day work week with one day off. The list of such works may be determined by a collective agreement or local regulations.
Read also: Application for payment of sick leave benefits form 2019
Let's look at an example. The organization, in accordance with the terms of the collective agreement, makes additional payments to employees for working on the night shift. The collective agreement establishes a 20% surcharge for work on the night shift, which lasts 10 hours: from 22 to 8 o'clock. The employee's official salary is 12,600 rubles. per month. The shift schedule, which is an annex to the collective agreement, establishes that this employee works four days on the night shift every odd week while maintaining a 40-hour work week by providing three days off. In accordance with the time sheet, this employee worked eight night shifts in March 2011.
According to Art. 154 of the Labor Code of the Russian Federation, each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by laws and other regulatory legal acts.
The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, a collective agreement, and an employment contract. The additional payment to an employee for night work, calculated based on the terms of the collective agreement, is 1,200 rubles. (RUB 12,600 168 hours x 20% x 10 hours x 8 days where 168 hours is the number of working hours for October). Hence, wage employee for March will be 13,800 rubles. (12600 rub. + 1200 rub.).
As for the amounts of additional payment for work at night, for profit tax purposes they relate to labor costs only to the extent made in accordance with the law Russian Federation in accordance with paragraph 3 of Art. 255 Tax Code of the Russian Federation. Article 96 of the Labor Code of the Russian Federation establishes that the time from 10 p.m. to 6 a.m. is considered night time. Consequently, the amount of additional payment for work at night in accordance with this norm should be 960 rubles in the situation under consideration. (RUB 12,600 168 hours x x 20% x 8 hours x 8 days). In this amount, the additional payment to the employee for work at night is a justified (economically justified) expense and reduces the income received in tax accounting in accordance with the norms of paragraph 1 of Art. 252, pp. 2 p. 2 art. 253 and paragraph 3 of Art. 255 Tax Code of the Russian Federation.
Additional payment to the employee for work from 6 to 8 o’clock in the amount of 240 rubles. (1200 rubles – 960 rubles) is not recognized as an economically justified expense and is not taken into account for profit tax purposes.
If an organization uses summarized recording of working hours for certain categories of employees (for example, drivers, security guards), where part of the working day (less than half) falls on night hours and the work is not shift work and is not a six-day period, then night hours should be taken into account separately. And that's why.
As you know, the Labor Code of the Russian Federation requires payment for each hour of work at night at an increased rate compared to work under normal conditions in the amount of at least 20% of the hourly tariff rate (hourly part of the salary). However, there is no direct indication that it is necessary to establish separately additional payments for work at night and separately - the tariff rate, in Labor Code RF no. Therefore, when setting an hourly tariff rate, it can be calculated taking into account the surcharge for night work. At the same time, this option of establishing an hourly tariff rate is not very convenient, especially if the employee is hired to work not only at night. Moreover, in case of verification labor inspectorate Each time you will have to confirm the fact of increased payment for night work by calculation. Therefore, it is more convenient to set a separate tariff rate and a separate surcharge for night work.
In practice, there are cases when the employer includes additional payment for night work in the monthly bonus. The consequences of such actions are such that the inclusion of an additional payment for night time in the monthly premium will lead to a distortion of the meaning of Part 1 of Art. 129 of the Labor Code of the Russian Federation, which clearly distinguishes compensation payments, one of the varieties of which is additional payment for work at night, from bonus payments included in the incentive payments.
Article 149 of the Labor Code of the Russian Federation, which establishes the specifics of remuneration for work at night, is intended to compensate the employee for performing work in conditions deviating from normal conditions labor. Working at night requires certain additional efforts from the employee, since biologically night time is a time of rest. Accordingly, increased pay for work at such times is not associated by the legislator with the achievement of any production results or the solution of assigned tasks. The very fact of performing work at night gives the employee the right to receive additional payment in an increased amount and is not related to the criteria that determine the payment of bonuses.
As for the surcharge for night time, the analysis of Art. 154 of the Labor Code of the Russian Federation allows us to draw the following conclusion: it is not the possibility of being involved in night work that is paid at an increased rate, but directly each hour actually worked.
Therefore, the employer must determine how much it increases pay for exactly one night hour. The possibility of payment for night work by other means is not provided for by labor legislation. This means that the employer does not have the right to establish such a fixed amount for work at night, which can be paid, for example, for professional skill, class, work with information constituting state secrets, etc. For work at night, it is necessary to establish a specific amount of payment per hour of work, which is multiplied by the number of hours worked.
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A different form and procedure for payment for night work will be a violation of labor legislation, namely, Art. 154 of the Labor Code of the Russian Federation and may entail administrative liability in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.
Thus, it is impossible to consider increased wages for night work as part of the bonus. It should be remembered that pregnant women and workers under 18 years of age, women with children under three years of age, disabled people, workers with disabled children, workers caring for sick family members are not allowed to work at night in accordance with medical certificate, mothers and fathers (guardians) raising children under the age of five without a spouse. According to Art. 96 of the Labor Code of the Russian Federation, such workers can be involved in night work only with their written consent, and also provided that such work is not prohibited for them for medical reasons.
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We are introducing a multi-shift operating mode at the enterprise. tell me in what cases payment for work in the evening is required
“HR service and personnel management of the enterprise”, 2007, N 4
Question: We are introducing a multi-shift operating mode at the enterprise. Tell us in what cases payment for work in the evening is required.
P.Yu.Proshkina, St. Petersburg
Answer: The Labor Code of the Russian Federation does not determine what work hours should be considered evening; accordingly, there are no direct instructions on the employer’s obligation to pay for evening time.
However, in Art. 149 of the Labor Code of the Russian Federation provides an approximate list of work performed in conditions deviating from normal (performance of work of various qualifications, combination of professions (positions), overtime work, work at night, weekends and non-working holidays and performance of work in other conditions deviating from normal ).
According to the interpretation given by the Presidium of the Supreme Court of the Russian Federation in Determination No. 48pv-03 of November 19, 2003, working conditions on evening shifts are the same deviation from normal working conditions as working conditions on the night shift. Consequently, working the evening shift requires higher pay.
How much should I pay in this case? As follows from Art. 149 of the Labor Code of the Russian Federation, such payments must be made in the amount established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract.
Such a regulatory legal act is Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Russian Central Council of Trade Unions of February 12, 1987 N 194 “On the transition of associations, enterprises and organizations of industry and other sectors of the national economy to a multi-shift operating mode in order to increase production efficiency.” According to paragraph 9 of the said Resolution, additional payments for work on the evening shift should be 20 percent of the hourly tariff rate (official salary) for each hour of work.
This norm, despite the fact that it was adopted long before the Labor Code of the Russian Federation came into force, is valid, which is confirmed by the already mentioned Determination of the Presidium of the Supreme Court of the Russian Federation of November 19, 2003 N 48pv-03.
Note that from the contents of this Resolution it follows that increased pay is not due to all employees who work in evening hours, but only to those of them who work in a multi-shift mode (two- or three-shift work modes). Employees who have a different working schedule are not entitled to increased pay, even if they performed work in the evening.
An additional payment of 20 percent for work in the evening for employees working multiple shifts is a guaranteed legal minimum. A collective agreement, agreement, local regulation, or employment contract may establish a higher wage.
When determining the time limits for evening time, one should be guided by the Explanation of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated May 7, 1987 N 14/14-38 “On the procedure for applying additional payments and providing additional leave for work in the evening and night shifts, provided for by the Resolution of the CPSU Central Committee, the Council of Ministers USSR and All-Union Central Council of Trade Unions dated February 12, 1987 N 194"<1>. According to this Clarification, the shift immediately preceding the night shift is considered evening. The Labor Code of the Russian Federation recognizes night time from 22:00 to 6:00 (Article 96). The beginning of the evening shift depends on the accepted number of shifts, as well as the end of the shift recognized as a day shift.
<1>Approved Resolution of the USSR State Committee on Labor and Social Issues and the Secretariat of the All-Union Central Council of Trade Unions of May 7, 1987 N 294/14-38.
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Terms of payment for evening and night work hours
What is night work and how is it paid?
According to Art. 96 TK, night time is considered to be from 22.00 to 6.00 am. Work during this period is recognized as night work. IN employment contract working hours are specified; the employee signing the contract additionally signs his consent to work at night.
According to Article 154 of the Labor Code, an employee working during the specified time period can count on additional payment for each hour of work. This article refers to Government Decree No. 554 of July 22, 2008, which states that the minimum additional payment is 20% of the hourly rate or salary calculated for 1 hour.
The executive body has set a lower limit beyond which employers have no right to go. But the upper limit may be higher if it is approved in:
- Collective agreement;
That is, organizations themselves can increase additional payments to their employees. We are talking about an additional payment for the watches themselves, and not for quality characteristics; for example, the additional payment is not affected by how much the employee produced.
