One of the reasons for the suspension of the enterprise may be downtime due to the fault of the employer. To pay for downtime and to account for the amount of payment, it is necessary to correctly draw up the appropriate documents.

What is simple?

The legislator pays rather little attention to downtime, and his concept is cited in the article of the Labor Code of the Russian Federation, which regulates the procedure for the temporary transfer of an employee to another job. In accordance with the officially cited concept, downtime should be considered a temporary suspension of work for reasons of an economic, technological, technical or organizational nature.

The reasons for downtime caused by the fault of the employer can be very diverse:

• refusal of the counterparty to fulfill the contract;
• modernization of production;
• late delivery of raw materials or materials;
• decrease in production volumes.

It is simply impossible to provide a complete list of the circumstances that can cause downtime at the enterprise. But it is worth paying attention to the fact that they can become the reason for declaring downtime only if they are temporary.

How to arrange an idle time due to the fault of the employer?

The legislator did not pay attention to this issue at all. The registration process was formed by trial and error based on the general norms of labor legislation.

The registration of downtime should begin with the drawing up of an act, which reflects the event or circumstance that caused the downtime.

In the order declaring downtime, it is necessary to indicate:

• the reason for the introduction of downtime;
• the circle of workers in respect of whom a downtime is introduced;
• idle period (start and end dates (times));
• the amount of payment for the period of downtime.

If the employer does not need the presence of workers at the workplace and he is not opposed to workers not going to work, this should also be indicated in the order.

If the employer could not determine the date of the end of the downtime, in the order the downtime period can be designated as: "until the reasons for the downtime are eliminated." In this case, when the very reasons are eliminated, it will be necessary to issue a new order - to end the downtime.

Sample order for a simple fault of the employer.

Simple notice

The orders on the introduction of downtime and on its end (if such was issued) must be familiarized to the workers in respect of whom the downtime is introduced, against signature. If the workers were not at their workplaces during the downtime, then notify of the end of the downtime in advance.

If the introduction of downtime affects the entire enterprise as a whole, it will have to be reported to the employment service. The notification can be drawn up in any form and sent within three working days after the issuance of the idle order.

But the law does not provide for the need to notify the trade union organization.

Time tracking

During the period under consideration, it is necessary to make notes about the downtime in the timesheet. The duration of the "out-of-service" must be indicated in hours and minutes. To indicate downtime, special codes are used:

• "RP" or "31" - if the employer is guilty;
• "NP" or "32" - if no one is to blame;
• "VP" or "33" - if the employee is guilty.

How is downtime paid due to the fault of the employer?

The legislator has made the payment of the downtime period dependent on who is to blame and whether at all. And prosecuting an innocent person can incur additional costs if the employee wishes to appeal the employer's decision in court.

If the introduction of downtime is not the fault of either the employee or the employer, then it is paid in an amount that should not be less than two-thirds of the employee's salary or wage rate. The amount of payment for downtime due to the fault of the employer should not be less than two-thirds of the average earnings. But the period of "no work", formed through the fault of the employee, is not paid at all.

Downtime due to the fault of the enterprise is a temporary suspension of work for reasons of economic (difficult financial situation), technological (change in production methods), technical (breakdown, replacement of production equipment) or organizational (reorganization of structural units) nature (part 3 of article 72.2 of the Labor Code RF).

Easy to use can affect:

• the whole organization;
• a structural unit or a certain part of employees;
• a specific employee.

Downtime may occur due to the fault of the employer or employee, as well as due to circumstances beyond the control of the parties (natural disaster, accident). The employer is obliged to follow the rules for registration of downtime. Firstly, it is necessary to document the reasons for the suspension of production, and secondly, to issue an order declaring the downtime.

With the permission of the head of the organization, workers may be absent from the workplace during downtime. But it should be noted that they are not released from the performance of their labor duties, since in accordance with Art. 107 of the Labor Code of the Russian Federation, downtime is not a time of rest. According to Part 3 of Art. 72.2 of the Labor Code of the Russian Federation, when the idle regime is introduced, the employer has the right to transfer the employee without his consent for a period of up to one month to a job not stipulated by the employment contract.

Payment for forced downtime

Registration of downtime due to the fault of the employer presupposes the preservation of the employee's wages. In this case, the amount of payment must be at least two-thirds of the average wage of an employee.

Downtime that arose for reasons beyond the control of the parties is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the downtime (Article 157 of the Labor Code of the Russian Federation).

Downtime registration procedure

The first stage of registration of downtime is to identify the factors that lead to the suspension of the enterprise (equipment breakdown, difficult financial situation, etc.). When these circumstances are identified, the employees draw up a memorandum, which is the basis for the issuance of the corresponding order by the head of the organization.

The memo is registered by personnel specialists in the register of notes and stored in the organization for 3 years. After receiving the memo, the head of the organization must issue an order declaring a downtime. The order is drawn up arbitrarily and must be signed by the head of the organization.

In case of downtime of employees at the enterprise, the employer is obliged to notify the employment service in accordance with paragraph 2 of paragraph 2 of Art. 25 Law of the Russian Federation "On employment of the population in the Russian Federation" dated 19.04.1991, No. 1032-1. The employer is obliged to notify the employment service in writing within three working days after the introduction of the downtime at the enterprise.

After eliminating the reasons, the head of the organization must issue an order to cancel the downtime. If the date and time of the end of the regime are already indicated in the order on the announcement of downtime, then there is no need to issue an order to cancel.

After the end of the downtime at the enterprise, the manager must again notify the employment service in writing. But if the head of the organization in the first notification has already indicated the date and time of the end of the production downtime, then there is no need to notify the employment service again.

After familiarizing yourself with the step-by-step procedure for registration of downtime due to the fault of the employer, you can download the memorandum and all the necessary orders on this page.

Failure by an employee to fulfill their job duties usually implies penalties on the part of the employer. After all, who does not work may not count on remuneration. But there are times when an employee simply cannot do the job, and this happened because of the employer. The conditions for such a break vary, but in all such situations, the employee is entitled to compensation.

Peculiarities. In what cases it can occur

Forced downtime is a certain period of time in which the employee cannot fulfill his obligations prescribed in the employment contract. The problems leading to this situation can vary, as well as their culprits.

Exists several reasons for such pauses in work:

1. Economic kind. For example, a firm has no orders. And although this reason can be attributed to the economic situation in the country and considered external, judges, as a rule, consider it as the direct fault of the entrepreneur. After all, the manager is obliged to correctly calculate the financial risks. Therefore, if there are any circumstances justifying the employer, he will be obliged to prove this in court - which, however, does not exempt him from the need to compensate employees for wasted time.
2. Technical nature. Here the circle of potential culprits is much wider. If the manager deliberately delays the process of completing the task, the blame for the pause lies with him. If an employee breaks the only equipment suitable for performing the work until a new one is purchased and delivered / installed, he is responsible for the pause in work. External reasons can also play a role: for example, the materials necessary for repairs did not arrive. Outside supplies are dependent on the logistics of the other company, so a third party is responsible for the downtime.
3. Organizational nature. Strikes are a striking example. People who did not join the rally are still unable to do their job. The legality of the protests plays a big role: if everything is legitimate, the manager is to blame. If not - on anyone. This also determines the amount of compensation and whether it needs to be paid at all.

Without a trial, all the nuances of downtime are often not resolved. Indeed, the Labor Code of the Russian Federation does not have a clear list of situations that can be unequivocally classified as simple due to someone else's fault. The proceedings should establish the nature of the work interruption and whether one of the parties to the employment contract is responsible for it. This directly affects the pay for work breaks.

Also, one should not confuse simple and flaw. At the first, the employee does not work at all. In case of failure, the person does not "fit" into the schedule of the required number of shifts, but he fulfills his duties.

How to make a simple one: step by step instructions

First you need to clearly determine the reasons for the pause in work and in the future, all documents are drawn up on the basis of their justification. In this matter, the documentation of the institution will greatly help, with the help of which the fact of the suspension of activities will be obvious. For example, the accounting department is obliged to record a change in income, a lack of certain materials for work... The employer must collect and carefully study all invoices, service notes and other similar acts.

In the Labor Code of the Russian Federation, the process of registration of a break in work is not spelled out, therefore, further steps are described based on numerous court proceedings.

Step one. In an official business format, we write simple order... There is no clear form, so the text of the order is drawn up by each manager personally. What needs to be included in the document:

• specific date and exact time of the beginning of the break in work;
• it is also desirable to determine the date of its end, although the employer does not always have this information - for example, if there is a need to clarify the circumstances of the pause in work. Then a phrase is added to the agreement that the break will end when the event N occurs;
• for what reason the downtime happened and who is responsible for it;
• depending on the nature of the downtime, it can be entered either for one / several divisions of the enterprise, or for the entire organization. In both cases, the entrepreneur is obliged to list by name each employee who will be affected by the break in work, indicating their positions. Also, separately write down the names of departments (workshops, offices, etc.) that will be idle;
• a link or a quote from Article 157 of the Labor Code of the Russian Federation, in the part that describes the payment procedure for a specific culprit of the downtime;
• if the manager decided that his employees may not be present at the workplace during a pause in the performance of duties, this must be reflected in the order. If this item is not present, workers cannot be absent from their places or not come to work.

This rule is due to the fact that a break in work is not the same as rest. That is, although the employee has nothing to do, he still has to visit the place of work, unless a different alignment seems more beneficial to the manager.

All employees who are affected by this situation are required to sign the order, thereby confirming that they have read the document.

Step two. It must be performed only if the employer completely freezes the activities of the enterprise... In this case, the employment service must be notified. After the start of a pause in work, the manager has three working days to write this notice and send it to the correct address. There is also no clearly established form of the document.

Step three. Filling out the timesheet... Time in the report card is calculated to the nearest minute. Depending on the reason for the downtime, you need to specify a special code.

Examples of documents for registration

A downtime order can be issued as follows:

An example of an explanatory note in case of idle time due to the employee's fault:

How forced downtime is paid

The maximum payment amounts are not limited, the employer has the right to establish them at his own request. Only the minimum compensation requirements are spelled out in the legislation, payments below this limit will be illegal.

Downtime due to the fault of the employee is not compensable. In such cases, we are most likely talking about disciplinary misconduct, so the entrepreneur can additionally punish the employee for a break in work - for example, reprimand him with entry into his personal file, or deprive him of the bonus.

Downtime due to the fault of the employer paid at least two-thirds of the employee's average earnings.

Downtime for other reasons that came from outside and beyond the control of the parties to the employment contract is paid in the amount of 2/3 of the wage rate or salary of the employee, calculated in proportion to the time of the break in work.

What to do for an employee at this time

If the employer did not send the employee home, he has the right to offer the employee to temporarily perform other job duties... This requires the written consent of the employee, as well as the proper execution of his temporary transfer, enshrined in a special act.

In this case, for the work performed the employee must be paid the full salary, which is received by people performing the same responsibilities in the organization.

Transfer to a less qualified job (respectively, with a lower wage) is prohibited.

Sometimes workers can also fulfill their previous job duties in another area... In this case, the employer does two things: draws up an act on the transfer of the employee and stops idle time in relation to him. This method is appropriate only if the person's labor duties do not change at the new work site.

If the employee does not agree to the transfer, he has the right to still visit the workplace and do nothing there.

Among entrepreneurs there are the practice of sending subordinates on business trips during their downtime... This is not prohibited by law, but then you need to pay not for a break in work, but for a business trip.

Particularly bored employees can clean the office, but this is an exclusively personal impulse of their soul, so they have no right to demand for such payment. Cleaning of the office is the responsibility of the cleaning lady, who is paid to do it. The employer cannot force the workers to clean up, "since they are not busy with anything anyway".

In general, every employee should be aware that during legal downtime, he has every right not to work and not agree to temporary transfers to other positions. Everyone decides for himself how to diversify his activities in the workplace when there is no direct job. The main thing is not to interfere with other employees in fulfilling their duties.

The video contains additional information on staff reduction, company downtime registration.

Downtime is a temporary suspension of work for reasons of an economic, technological, technical or organizational nature. In the Labor Code of the Russian Federation, it is mentioned rather briefly, although in practice it is often necessary to draw up a simple one. It can be caused by equipment breakdown, emergency. In some cases, workers who cannot be transferred to another job or left in the same job are sent to idle time (for example, if it is contraindicated for them). In relation to downtime, there are explanations of Rostrud and other departments at the request of law enforcement officers.

For whose fault and for what reasons can downtime occur?

There may be due to the fault of the employee, the fault of the employer or due to circumstances beyond the control of the employee and the employer.

The fault of the employee is expressed, for example, in the breakdown of a machine, mechanism, device or other equipment, which resulted in the inability to work on it. The employer may be guilty of insufficiently organizing the labor process, failing to create the necessary conditions for employees to perform their work duties, which is why a downtime has arisen. Circumstances beyond the control of the employee and the employer may arise, for example, as a result of a strike, non-fulfillment of contractual obligations by counterparties (untimely delivery of materials, parts, assemblies, assemblies, etc.).

Confirmation: Part 3 of Art. 72.2, art. 157 of the Labor Code of the Russian Federation.

The reasons for downtime (temporary suspension of work) are considered circumstances of an economic, technological, technical or organizational nature(Part 3 of Art. 72.2 of the Labor Code of the Russian Federation).

Economic reasons include, for example, the economic crisis, a drop in demand for goods, the absence (lack) of customers (buyers), etc. Technological reasons are the introduction of new technologies (techniques, production methods) or the renewal of existing ones. Reasons of a technical nature are malfunctions, breakdowns, replacement of equipment. Organizational reasons are understood as, for example, the reorganization of the organization as a whole, the liquidation or reorganization of its structural divisions.

A comment:- Identifying the culprit of the downtime has its own characteristics. I believe that it is always necessary to take into account whose fault the employees cannot fulfill their labor duties, since the payment of downtime depends on this. If one employee is guilty of damage to equipment that others use besides him, the other employees will not be guilty of idle time. This position was confirmed by Rostrud in his letter No. 1276-6-1 dated May 12, 2011., where he explained that when the same machine breaks down, wine in idle time can be determined in different ways. If a worker breaks a machine, the worker's downtime will be due to his own culpability. For other workers using this machine, the downtime will be caused by reasons beyond the control of the parties, because in this case, the breakdown of the machine is not the fault of either the employer or these workers.

The guilty employee will not be paid downtime, and the rest must be paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the downtime.

Confirmation: Art. 157 of the Labor Code of the Russian Federation.

What is the downtime clearance procedure?

The registration procedure is as follows.

1. Record the fact of downtime.

The employee must inform the employer about the downtime, which is caused by equipment breakdown and other reasons that prevent the continuation of work. To do this, he sends the management a Notification of the beginning of downtime. In practice, the employee addresses the notification to the immediate supervisor, who, in turn, brings this information to the attention of the head of the organization through a memo. However, an employee can contact the head of the organization directly.

Confirmation: Part 4 of Art. 157 of the Labor Code of the Russian Federation.

2. Issue an order declaring a downtime.

Simple as a whole for the organization or for individual structural units (specific employees) is drawn up by order of the head of the organization. Since the unified form of the order has not been approved, it is published in free form. The order includes the following information and conditions:

Downtime start and end date. A specific end date may not be indicated if at the time of the issuance of the order it is impossible to determine the duration of the downtime (labor legislation does not establish the deadline for downtime);

Whose fault was the simple: due to the fault of the employer, employee or for reasons beyond the control of the parties (if at the time of issuance of the order this is already known);

Positions (profession), full name of employees (employee) or the names of structural divisions (divisions) of the organization in respect of which the idle time is declared;

Downtime payment amount;

The need to be present at workplaces for workers who are declared idle or allow them not to go to work (indicating specific full names, structural divisions or the entire organization as a whole).

The downtime order must be familiarized with the signature of the employees of the organization to whom it extends its effect.

3. Notify the employment service of the population about the idle time, if it is associated with the suspension of production.

At the same time, as Rostrud explained in letter No. 395-6-1 of March 19, 2012, the matter concerns the suspension of production as a whole, and not of individual divisions or equipment. This must be done within three working days after the decision is made to suspend production (announcement of downtime) (paragraph 2 of article 25 of the Law of the Russian Federation No. 1032-1 of April 19, 1991). Since the unified form of the message has not been approved, it can be written in free form.

4. Fill in the sheets of accounting for downtime (acts of downtime).

Downtime sheets and downtime acts are designed to account for the specific downtime of each employee or structural unit (organization) as a whole. The unified form of such documents has not been approved, therefore they are drawn up in free form.

How to issue an idle time sheet and an act of idle time?

A downtime record sheet is drawn up, as a rule, in case of downtime of individual employees of a structural unit and includes the following information:

The date of the start of the downtime and its end (if it is possible to set the end date);

The reason for the downtime (it is advisable to indicate it in strict accordance with the wording of part 3 of article 72.2 of the Labor Code of the Russian Federation);

Whose fault was the simple: due to the fault of the employer, employee or for reasons beyond the control of the parties (if at the time of registration of the document this is already known);

Positions (profession), full name of employees (employee) or names of structural divisions (divisions) of the organization that have suspended work;

Signature and decryption of the signature of the head of the structural unit in which the workers are idle.

A simple act is drawn up if a structural unit or organization as a whole is idle. It is signed by the heads of idle structural divisions, the personnel department, labor protection services, a representative of the labor collective, etc. The simple act specifies:

Reason and duration of downtime;

The culprit side of downtime;

Positions (professions) of employees or the names of structural divisions (divisions) of the organization that have suspended work, etc.

The act is approved by the head of the organization.

In addition to the specified information, downtime sheets and downtime acts may contain calculations of the organization's losses from downtime, in particular, the amounts payable to employees for the downtime period, the amount of taxes and insurance premiums from them, depreciation deductions for idle facilities, utility costs for mothballed premises, etc.

Is the employee obliged to be at the workplace during downtime?

Obliged to stay unless the employer allowed him to be absent from work and issued such a permission in writing (for example, by order).

Labor legislation does not directly regulate the need for employees to be present at workplaces during downtime. But since the downtime period refers to working time (part 1 of article 91 of the Labor Code of the Russian Federation), and not to the time of rest (article 107 of the Labor Code of the Russian Federation), workers cannot use it at their discretion and leave their workplaces. Their absence from work without the permission of the employer can be regarded as a violation of labor discipline.

The employer (head of the organization) has the right to decide that during the downtime, the employee may not be present at work. It is advisable to draw up such an order in writing, for example, include it as a separate item in the Order on the announcement of downtime.

It should be borne in mind that if the employee is on probation, downtime is excluded from the trial if he is absent from work. But if the employee does not leave the workplace during the downtime, this time will be included in his probationary period.

Confirmation: Part 3 of Art. 72.2, art. 157 of the Labor Code of the Russian Federation, clause 7 of the letter of Rostrud No. 395-6-1 dated March 19, 2012.

Is downtime included in the length of service, which gives the right to another paid vacation?

Included in the length of service.

The length of service, which gives the right to annual basic paid leave, includes, in particular, the time when the employee did not actually work, but for him in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local normative acts, the employment contract retained the place of work (position) (paragraph 3 of part 1 of article 121 of the Labor Code of the Russian Federation).

Rostrud explained that during the period of downtime, the employee retains his place of work (position), regardless of the reasons for the downtime. Therefore, the downtime, regardless of its reasons (including through the fault of the employer, through the fault of the employee or due to circumstances beyond the control of the parties), is included in the length of service, which gives the right to another paid vacation (clause 5 of the letter of Rostrud No. 395- 6-1 dated March 19, 2012).

Tatiana Gezha,
expert-consultant of CJSC "TLS-GROUP

Today, situations are not uncommon when, for one reason or another, organizations have to suspend their activities. How to be in this situation? What to do with employees? After all, it is impossible to send everyone on a so-called "administrative" leave en masse. Transfer to part-time work (part-time work week) is possible only for reasons related to changes in organizational or technological working conditions. In this situation, in accordance with the legislation, it is only possible to introduce an idle mode.

Downtime is a temporary suspension of work for reasons of an economic, technological, technical or organizational nature (part 2 of article 72.2 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation)).

Although the Labor Code of the Russian Federation does not provide an explanation of what is the reason for the economic nature, it can be assumed that the decrease in the volume of production, services provided, and the number of sales is just that reason.

Regardless of external or internal factors that led to downtime, Art. 157 of the Labor Code of the Russian Federation distinguishes between three types of downtime:

• downtime due to the fault of the employer;
• downtime for reasons beyond the control of the employer and employee;
• downtime due to the fault of the employee.

How to arrange a downtime period

Since there are no unified forms for registration of downtime, the organization must develop actions and workflow in this case itself. For example, the sequence of actions in this case may be as follows.

1. First, it is necessary to record the fact of the downtime in writing.

You can draw up in writing an act or a report on the reason that led to the downtime (Appendix 1).

2. On the basis of a report or act, the head of the organization issues an order on the introduction of downtime (Appendix 2). In the order, it is necessary to indicate the start and end date of the downtime (if at the time of the issuance of the order the end date is known), through whose fault it arose, which employees will be sent to downtime, the procedure for working at the time of downtime, the procedure for paying for the downtime.

We notify the employment service

In accordance with paragraph 2 of Art. 25 of the Law of the Russian Federation of 19.04.1991 No. 1032-1 "On employment of the population in the Russian Federation" from January 1, 2009 with the introduction of a part-time working day or suspension of production, employers are obliged to notify the employment service in writing within three working days after making a decision on the conduct of relevant activities.

There are no legally approved forms of this notification, therefore, you can notify the employment service in any form (Appendix 3).

Liability for failure to submit a notification is not spelled out in the legislation. Nevertheless, it can be assumed that the employer may be brought to administrative responsibility in accordance with Art. 19.7 of the Code of Administrative Offenses of the Russian Federation for failure to submit or untimely submission to a state body (official) of information (information), the submission of which is provided for by law and is necessary for this body (official) to carry out its legal activities in the form of a fine:

• for officials - from 300 to 500 rubles;
• for legal entities - from 3,000 to 5,000 rubles.

We draw up a timesheet

In accordance with the Resolution of the Goskomstat of the Russian Federation dated 01/05/2004 No. 1 in the time sheet, downtime is noted:

• through the fault of the employer - the letter code "RP", the digital code "31";
• for reasons beyond the control of the employer and the employee - the letter code "NP", the digital code "32";
• through the fault of the employee - the letter code "VP", the digital code "33".

Downtime payment

• Through the fault of the employer
  In accordance with Art. 157 of the Labor Code of the Russian Federation, idle time due to the fault of the employer is paid in the amount of at least two-thirds of the employee's average wage. A collective or labor agreement in the organization may provide for a higher payment for downtime. At the same time, to calculate the average wage, all types of payments provided for by the wage system are taken into account, which are used by the respective employer, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). The calculation of the average wage is carried out in accordance with the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the specifics of the procedure for calculating the average wage."
  The calculation of downtime payment due to the fault of the employer will be made according to the formula:
  (average daily earnings of an employee) x
  (2/3) x (number of working days of the idle period).
• Through the fault of the employee
  Downtime due to the fault of the employee (absenteeism, deliberate damage to production equipment, improper operation of equipment, theft of materials, etc.) is not paid (part 3 of article 157 of the Labor Code of the Russian Federation).
• For reasons beyond the control of the employer and employee
  In accordance with Part 2 of Art. 157 of the Labor Code of the Russian Federation, downtime for reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the downtime.
  Downtime payment for reasons beyond the control of the employer and the employee will be calculated using the formula:
  (monthly wage rate (salary)) / (number of working days in a month of inactivity) x (2/3) x (number of working days in a period of inactivity).
  It is often difficult to understand whose fault the downtime occurred - the fault of the employer or for reasons beyond the control of the employer and employee. For example, the employer's position is widespread that simple for economic reasons (financial crisis) is simple for reasons beyond the control of the employer and employee.
  How to determine the fault of the downtime?
  Let's say a hardware breakdown has occurred. If the employer did not periodically carry out scheduled technical inspections, did not control the proper condition of the equipment, this is downtime due to the fault of the employer. If there were any force majeure circumstances, it is downtime for reasons beyond the control of the employer and the employee. If the equipment was used in violation of the operating rules, it is downtime due to the fault of the employee.
  As for the difficult financial situation, the experts' position is ambiguous.
  Some are inclined to conclude that the employer, in accordance with Art. 22 of the Labor Code of the Russian Federation is obliged to provide work stipulated by an employment contract. And if the employer could not collect a sufficient number of orders and could not provide the employee with work, the downtime in this case occurred through the fault of the employer.
  The opinion of other experts that the fault of the employer in this case, as well as in cases when the organization was let down by the suppliers, is not.
  In such cases, in our opinion, it is more expedient either to pay for this period as a simple period due to reasons beyond the control of the employer and the employee, or to analyze each situation individually and in some cases pay as a simple period due to the fault of the employer, and in some cases - for reasons, independent of the employer and the employee.
  But be prepared for the fact that the employee may disagree with your decision and go to court. And the court will already establish the presence or absence of the employer's fault in this case.
  During the downtime, it is possible to transfer the employee to another job (Article 72.2 of the Labor Code of the Russian Federation).

Sick leave payment

In accordance with paragraph 5 of part 1 of Art. 9 of the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" from January 1, 2011, temporary disability benefits are not assigned to the insured person for the period of inactivity. An exception, in accordance with paragraph 7 of Art. 7 of the said Law, there are situations when temporary incapacity for work occurred before the period of inactivity and continues during the period of inactivity. Temporary disability allowance for the period of inactivity is paid in the same amount as the salary for this time, but not higher than the amount of temporary disability allowance that the insured person would receive according to the general rules.

Downtime taxes

Payment for forced downtime is considered the employee's income taxable with personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation). In accordance with Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer is taken into account, received by him both in cash and in kind, or the right to dispose of which he has.

In accordance with Art. 7 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Health Insurance Funds" other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations. Consequently, the payment of the forced downtime is subject to insurance premiums.

In accordance with clause 3 of the Decree of the Government of the Russian Federation of 03/02/2000 No. 184 "On approval of the Rules for calculating, accounting and spending funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases" and occupational diseases.