Overtime payment mechanisms optimization: the calculation algorithm has been clarified

The amendments made to Article 152 of the Labor Code of the Russian Federation have clarified the procedure for paying overtime. The analysis of the previously established practice of law enforcement of overtime pay, based on accounting for only the basic part of the salary, and new requirements regarding accounting for compensation and incentive payments made to the employee for the corresponding period. The practical issues of attributing payments that should be included in the calculation are considered; existing regulatory documents and the possibility of their application in determining the amount of compensation due to an employee who, in accordance with the established procedure, is employed outside the established working hours (overtime).