25 hours in a day: time change and remuneration

At the end of October, Ukraine switches to winter time and sets its clocks back one hour. This raises the question of how to calculate the time worked and pay salary to an employee who works on a daily basis and whose leave falls on October 30 and 31.

Daylight saving time is enshrined in Resolution No. 509 of 13.05.1996. This decree prescribes that clocks should be set forward one hour on the last Sunday of March at three o'clock in the morning and set back one hour on the last Sunday of October at four o'clock in the morning. In 2021, the clocks will be reset on October 31 at 4:00 a.m.

Labor law requires employers to keep accurate records of working hours, so overtime due to the switch to winter time should be taken into account. To do this, you need to fill out the time sheet correctly and schedule the hours of work during the day and night. According to the Labor Code, night time is considered to be from 10:00 p.m. to 6:00 a.m.

If an employee's work schedule is from 8 a.m. on the current day to 8 a.m. on the next day, this should be noted in the time sheet:

• working daytime hours on October 30: 14 hours (from 8 to 22);
• worked night time on October 30: 2 hours (from 22 to 24);
• worked night time on October 31: 7 hours (from 00 to 6);
• working daytime hours on October 31: 2 hours (from 6 to 8).

Now let's see if you need to pay extra for an hour of work due to the time change. This will depend on the payroll system: salary or hourly pay.

If an employee receives a salary and has worked the entire month (all days according to the schedule), then he or she is paid the full salary without taking into account overtime.

If an employee is paid on the basis of actual hours worked, then the overtime hours resulting from the time change must be taken into account when calculating the employee's salary. That is, you need to multiply 25 hours by the cost per hour.

Do not forget that employees who work at night (from 10:00 p.m. to 6:00 a.m.), regardless of the form of remuneration (salary or hourly pay), must be paid an additional payment. The amount of the surcharge is set by the employer independently, but may not be less than 20% of the tariff rate or salary for each hour of work at night. These requirements are set forth in Article 108 of the Labor Code.

That is, for the month of October, when calculating the surcharge, it is necessary to take into account the hours of processing due to the time change.

• Time transfer in Torgsoft