Internal part-time work has certain peculiarities in its registration, setting a work schedule, paying for labor and sick leave, granting vacations, income taxation, etc. So if you deal with internal part-time work in your practice, this article will be useful to you, notes the Labor Inspectorate of the Chuguiv City Council.

What is internal part-time work?

Before finding out what internal part-time work is, let's define the concept of "part-time work" itself.

Part-time work is considered to be the performance by an employee, in addition to the main job, of other paid work under the terms of an employment contract in his free time from the main job. at the same or another company (in the case of a sole proprietorship) (Article 1021 of the Labor Code).

At the same time, if part-time work is performed at the same enterprise (in an individual entrepreneur) where the employee works at his main place of work, this is internal part-time work.

If the part-time work is performed at another enterprise (in a sole proprietorship), it is external part-time work. Today we will focus on internal part-time work. Its main conditions are as follows.

1. Internal part-time work is possible with the employer where the employee works at their main place of work.

2. Internal part-time work is performed on the basis of a separate employment contract. The legislation does not limit the number of employment contracts that a person can conclude.

3. Internal part-time work is performed in time free from main work.

We formalize employment relations

When formalizing employment relations with an internal part-time employee, we follow general rules. Therefore, we will not consider the entire procedure in detail, but will focus on specific points.

Statement of acceptance. Although the application for employment is not a mandatory document, it is actively used in practice. In the application, which is drawn up in an arbitrary form, the employee, among other things, indicates that he is asking to be hired on a part-time basis, the position (job) for which he is being employed, the desired work schedule, and the probationary period (if one is established). We will talk about the position, work schedule, and probationary period below.

Employment contract. It can be either fixed-term (for the duration of a specific job or for a specific period established by agreement of the parties) or indefinite.

As for the form of the part-time employment contract (oral or written), there are no special requirements for this. Therefore, here we act according to the general rules established by Article 24 of the Labor Code.

Employment order. Regardless of the form of the employment contract, its conclusion is formalized by an order (order) on hiring for part-time work.

Trial. Despite the fact that the employee is already working at the enterprise at his main place of work, when accepting an internal part-time job, he may be assigned a probationary period. by agreement of the parties. The test condition must be recorded in the order (order) on employment, with which it is necessary familiarize the employee with the signature (Article 26 of the Labor Code).

Notice of employment. Be sure to submit it to the traffic police. before starting work internal part-time worker (see. Part 4, Article 24 of the Labor Code). The exception is cases of employment of members of the executive body of a business community or the head of an enterprise.

The Employment Notice Form has been approved. Resolution of the Cabinet of Ministers of Ukraine dated 17.06.2015 No. 413. When filling it out, indicate in the details "5. Category of person" - category "2" - part-time employees.

Personal card, personal file. The standard form of identity card No. P-2 was approved by the joint by order of the State Statistics Committee and the Ministry of Defense dated 25.12.2009 No. 495/656. An identity card is filled out for all employees under each employment contract. Therefore, a separate identity card must be issued for an internal part-time employee.

A separate personnel file should also be created for such an employee (see. Article 495 of the List of standard documents created during the activities of state authorities and local self-government bodies, other institutions, enterprises and organizations, indicating the storage periods of documents, approved by the order of the Ministry of Justice of Ukraine dated 12.04.2012 No. 578/5).

Duty to inform. У Article 29 of the Labor Code The information that must be provided to the employee before he starts work is listed. All of this fully applies to the situation when the employee is hired for an internal part-time job. Agree, the conditions of his work for the main position (job) and for the one for which he is hired for a part-time job may differ. So let's not be lazy, let's familiarize the employee.

Position and work schedule

Position. Under internal part-time employment, an employee can be hired for another position or for a position similar to the one he holds at his main place of work.

For example, the company's staffing list provides for 1.25 staff units for the position of "Accountant (with a master's degree)". These units can be divided between two different employees. However, it is also possible to have one person employed for this position at their main place of work on a full-time basis + a separate employment contract for part-time work is concluded with them.

Let's assume that the company has a five-day work week with a work schedule from 8:00 to 17:00. Then, at the main place of work for the position of "Accountant (with a master's degree)", the employee will work from 8:00 to 17:00, and part-time, for example, from 17:00 to 19:00.

Work schedule. As mentioned above, internal part-time work is performed in time free from the main job. Accordingly, in order not to make the controllers nervous, agree on a work schedule so that working hours at the main place and at the internal part-time job do not overlap.

If the workplaces are located far away, we also recommend allowing time for travel.

Note that the situation in which the working hours of one person under different employment contracts coincide is of interest to both tax authorities and the State Labor Service. We talked about this in the article «"Part-time work: if working hours coincide with the main job" // "Taxes & Accounting", 2023, No. 56. So it's better not to allow it.

Thus, the employer and the employee should determine the number of working hours of the part-time worker per week, the duration of daily work, if it is fixed, and the start/end times of work.

As a rule, an internal part-time worker works before or after the main job on a part-time basis and/or part-time basis. An option is permissible in which the internal part-time worker is hired full-time. No additional restrictions on the possible duration of part-time work are established at the legislative level.

By the way, it is quite common to hear the statement that the main place of work should be the place where the employee is most busy. No, this is not true. The employee determines the type of job — main or part-time — independently according to the submitted application. (until its revocation) (see. Clause 12, Part 1, Article 1 of the Law of Ukraine «On the Collection and Accounting of a Single Contribution for Compulsory State Social Insurance» dated 08.07.2010 No. 2464-VI, then — Law No. 2464). The legislation does not establish an obligation to change the sign of the place of work depending on employment. Therefore, a situation is permissible when an employee works part-time in his main position (covers, for example, 0.5 staff units), and has full-time employment in an internal part-time position (1 staff unit).

Accounting and payroll

Timesheet. In the timesheet, display information about an internal part-time employee twice: at the main place of work and at the part-time position. That is, create two lines for such an employee, even if the positions at the main place of work and at the internal part-time position coincide.

Labor remuneration. We pay the employee's labor separately for the main position and for the internal part-time position. Employees who work part-time receive wages for the work actually performed (Part 2 of Article 1021 of the Labor Code).

Please note that an employee working in an internal part-time position has the same rights to establish bonuses, supplements, allowances and other payments guaranteed by law and determined by the collective agreement as they do at their main place of work.

You can find examples of calculating wages for part-time employees in the article «"Part-time salary" // "Taxes & Accounting", 2023, No. 83 (cf. 025135600).

Labor supplement. If the accrued salary of an employee who has completed the monthly work quota is lower than the minimum wage (MW), the employer makes a supplement to the MW level, the so-called labor supplement (see. Article 31 of the Law of Ukraine "On Remuneration" dated 24.03.95 No. 108/95-VR).

This requirement must be met in every employment contract. Therefore We compare the actually accrued salary with the minimum wage separately for the main place of work and for part-time work.

If an employee is hired on a part-time basis or has not completed the monthly (hourly) work quota, then the minimum wage is determined to determine the need for a labor supplement. proportional to employment / work rate performed.

Indexing. Wages are indexed both by the main place of work and by part-time work, including internal. This follows from Clause 7 of the Procedure for Indexing the Population's Cash Income, approved by the Resolution of the Cabinet of Ministers of Ukraine dated 17.07.2003 No. 1078.

In this case, first, income is indexed at the main place of work, then part-time salary is indexed. For part-time work, income is indexed within the amount that does not exceed the subsistence minimum established for able-bodied persons, taking into account the indexed salary at the main place of work. The base month is determined separately for each position, that is, separately for each employment contract.

Vacation and sick leave

Vacations. For internal part-time work, as well as for the main place of work, the annual basic leave must be at least 24 calendar days per working year. Establishing a part-time work regime for a part-time worker does not affect the duration of such leave (see. Part 3, Article 56 of the Labor Code). Note that The working year and the duration of annual leave are determined separately for each employment contract..

In the first year of work An internal part-time employee, at his/her request, may be granted full annual leave before the end of a 6-month period of continuous work. simultaneously with leave from the main place of work (Clause 6, Part 7, Article 10 of the Law of Ukraine «On Holidays» dated 15.11.96 No. 504/96-VR, then — Vacation Law).

At the same time, the internal part-time job is not obliged to take annual leave at the same time as leave at the main place of work. That is, an employee can be on vacation under a part-time job and work under the main employment contract (and vice versa) or go on vacation at all places of work at once.

Since annual leave days are accumulated under various employment contracts, in practice a situation may arise when, for example, the number of unused annual leave days at the main place of work will be greater than at the part-time job. In such a case, the employee may, at his/her request, be granted unpaid leave at the part-time job for the period until the end of the leave at the main place of work (p. 14 part 1 art. 25 of the Law on Holidays).

In the vacation schedule We recommend that annual leave planning be displayed in separate lines by main place of work and by internal part-time work.

Internal part-time workers are not only entitled to annual leave. With the relevant supporting documents, they are also can also take advantage of the so-called "combat" leave, which is installed Article 162 of the Law on Holidays.

In addition, part-time workers are also entitled to social leave, namely: leave in connection with pregnancy and childbirth, leave to care for a child up to 3 years old, leave in connection with the adoption of a child, additional leave for children, leave at the birth of a child (see. Articles 17, 18, 181, 19, 191 of the Law on Holidays).

But here «"Chernobyl" leave and paid educational leave are not provided to part-time workers.

The calculation of the average vacation pay for payment of the vacation period for internal part-time work is carried out separately from the calculation at the main place of work.

Hospital. Payment for the first 5 days of incapacity for work is made at the employer's expense both at the insured person's main place of work and at internal part-time work (see. Clause 2 of the Procedure approved by the Resolution of the Cabinet of Ministers of Ukraine No. 440 dated 26.06.2015).

As for temporary disability benefits (including care for a sick child) and maternity benefits from the PFU, the priority right to receive them is assigned to the main place of work. And only in the event of failure to exercise such a right at the main place of work, it is provided part-time (see. paragraphs one, two of Article 22 of the Law of Ukraine "On Compulsory State Social Insurance" dated 23.09.99 No. 1105-XIV, PFU letter dated 01/26/2023 No. 2748-2294/K-03/8-2800/23).

Taxation and SSC

Personal income tax and VAT. We keep them from the employee's total salary, accrued by one employer at the main place of work and for internal part-time work.

Regarding the tax social benefit (hereinafter referred to as the TSP). Clause 169.1 of the Code of Criminal Procedure entitles the employee to reduce the total monthly taxable income received by the amount of the PSP from one employer in the form of wages. Therefore if the employee is an internal part-time worker, then when applying the PSP, the total income accrued by one employer under both employment contracts must be taken into account

It is this total salary amount (salary at the main place of work + salary from internal part-time work) that we compare with the income threshold that gives the right to PSP. If the total salary amount is higher than the income threshold, then PSP is not applied, if it is lower, then PSP is applied.

EUC. The requirement to pay the SSC from the minimum wage is established for an employer who accrues income to individuals from sources by main place of work, on which the SSC is accrued at the rate of 22 % (paragraphs one, two, part 5, article 8 of Law No. 2464). That is, in the general case, the employer of an employee who is hired at the main place of work and at an internal part-time job must monitor the fulfillment of the requirement to pay the SSC from the minimum wage, since it is the source of income payment at the main place of work.

At the same time, such an employer compares with the minimum wage the general base for calculating the SSC, which includes all payments accrued to the employee and from which the SSC is levied.

That is, if the employee is employed with one employer by main place of work and by internal part-time work, then the minimum wage should be compared the total base for calculating the employee's SSC for the month (provided that the SSC rate of 22 % is applied). And if such a general SSC accrual base turns out to be lower than the minimum wage, then we add additional EUC to the difference (see the clarification of the State Statistical Service of Ukraine on the category 201.04.01 BZ).

The same procedure must be followed to determine the maximum base for calculating the SSC. We also compare it with total income, accrued one individual by one employer. If the amount of accrued income included in the base for calculating the SSC exceeds the maximum base, the SSC is paid from the maximum base.

Release

The dismissal of a part-time worker occurs according to the same rules and on the same grounds as when terminating an employment contract at the main place of work.

The final settlement with the employee is made within the established deadlines. Article 116 of the Labor Code. In the general case - on the day of dismissal. Do not forget to pay compensation for all days of unused annual leave and additional social leave for children (if entitled to it) that were accumulated under the employment contract for internal part-time work.

On the day of dismissal, we hand the employee a copy of the dismissal order, as well as a written notification of the amounts accrued and paid to him upon dismissal (with a separate indication of each type of payment).

Conclusions

• Internal part-time work is the performance by an employee at the same enterprise, in addition to the main job, of other paid work under the terms of an employment contract in his free time from the main job.
• Internal part-time work is performed in time free from the main job. Part-time positions and main job positions may coincide.
• For part-time workers, the requirement for wages not lower than the minimum wage must be met.
• The income of an internal part-time worker is included in the comparison with the minimum wage for the purposes of paying the SSC from the minimum wage.

Author: Marchenko Olena, expert in human resources and tax issues.