An example of a time sheet. Maintaining the time sheet of employees in organizations. Illness while on vacation

Consider in the article what constitutes a time sheet, what forms are used. Rules for filling out the time sheet, an example of filling. We will identify the main difficulties in filling out the time sheet, which can lead to errors in the calculation wages.

The time sheet is a document that reflects the number of hours worked by each employee and the number of absences per month for each employee of the organization. Based on it, and are calculated.

All organizations are required to maintain a time sheet.

To record working time, there are two unified forms T-12 and T-13, approved by the State Statistics Committee of Russia.

Form T-12 is used not only for recording working hours, but also for calculating wages. Therefore, in small firms, when an accountant also maintains a personnel department, this T-12 form is used.

When information is needed only on the number of hours worked and absenteeism, either the first part of Form T-12 or Form T-13 is used.

Any form can be used to record working hours.

Rules for filling out the time sheet

The time sheet is filled in daily by the personnel officer, if the company does not have a personnel department, then the time sheet is maintained by an accounting officer.

When filling out the time sheet, do not forget to indicate the name of the organization and structural unit.

The “Document number” and “Date of compilation” must be filled in

In the cell "Reporting period" put down the beginning and end of the month for which the time sheet is maintained.

- serial number;

- surname, initials, position (specialty or profession);

- Personnel Number;

- marks of attendance and absence from work by the days of the month

The upper line of the table contains an alphabetic or numeric code of working hours for each day of the month (appearance, business trip, etc.). At the bottom, the number of hours for them is recorded. For example, if an employee worked a full shift on July 3, 2014, then in the time sheet for July, in the cell with the number 3, opposite the employee's last name, the code “I” and 8 working hours are put down. If the employee fell ill that day, then it is necessary to put “B”, and since he did not have working hours, the bottom cell is not filled in or 0 is entered.

– intermediate and final results;

- in the presence of absences, marks are put down on absences for reasons.

At the end of the time sheet, we must check that there is a signature of the person responsible for filling out the time sheet, as well as the signature of the head of the structural unit and the personnel officer.

Basic codes for filling out the time sheet

Type of working hours	Letter code	Digital code
Working day	I	01
Business trip	TO	06
Annual basic paid leave	FROM	09
	R	14
Parental leave until the child reaches the age of three	coolant	15
Leave without pay granted to an employee with the permission of the employer	BEFORE	16
Temporary disability with the appointment of benefits in accordance with the law	B	19
	IN	26
Absences for unexplained reasons (until the circumstances are clarified)	HH	30

Non-standard situations when filling out the time sheet

1. An employee fell ill while on vacation.

After the vacation, the employee returned to work and provided sick leave for the duration of the illness. In the report card, instead of vacation (OT), a temporary disability code (B) is affixed from the first day of illness, and the vacation itself is extended for the period of illness.

There are cases when an employee continues to get sick even after the end of the vacation, having warned the employer. Since the words of the employee are not the basis for filling out the time sheet, therefore, after the vacation, we put absenteeism for unexplained reasons (HH). After the employee provides sick leave, we correct the period for code B.

2. The employee during the vacation had holidays.

An employee, for example, was on vacation from June 1 to June 29, 2014. In the time sheet, the main vacation period is put down the OT code, while June 12 is marked with code B (non-working holiday), since this day is not included in the paid vacation period.

(Resolution No. 1 dated 05.01.2004). Previously, unified forms were mandatory, employers could not use their own developments, but now the State Statistics Committee samples are advisory in nature.

The time sheet (sample filling T-13) is adapted for automated processing. It is used in departments that are equipped with turnstiles with automatic fixation of the time of arrival and departure of personnel and an electronic log of working time is kept. Form T-12 combines the possibilities of accounting for hours worked and payroll.

In the public sector, a time sheet is used according to OKUD 0504421, the filling pattern differs from the templates used by commercial firms. The structure of this document was approved by the Ministry of Finance of the Russian Federation in order No. 52n dated March 30, 2015.

Rules for filling out the time sheet 2018

The document is issued monthly in a single copy. You can enter data into it manually or using computer technology. The employee who is responsible for the accuracy, completeness and timeliness of the timesheet is appointed by the head of the enterprise by order.

How to fill out the time sheet:

the document begins to be prepared for completion before the start of the next calendar month;
the title part should contain data on the employer, division, start and end dates of the accounting period;
in the tabular block, information is entered that identifies employees (full name, position);
days of the month are delimited by columns;
cells at the intersection of dates and last names display information about hours worked and shifts;
weekends and holidays should be marked with special symbols;
data on working off for each employee are entered into the document daily;
information about absenteeism good reasons must have documentary justification;
for lateness and absenteeism, special letter ciphers are used.

The personnel inspector and other responsible persons must know how the time sheet is filled out and follow this procedure. The finished document must be certified by the signature of the head of the company - without this element, the form cannot be accepted for accounting by the accounting department, it is not considered valid.

Time sheet: sample filling for enterprises with private capital

Completed forms T-12 and T-13 contain single alphanumeric ciphers. These characters must be deciphered in title page. If it is necessary to enter additional codes, they are approved by the business entity by internal order. For example, attendance at work during the day can be indicated by the code "I" or "01", if the work was carried out on the night shift, then use the code "H" ("02"). A complete list of standard code designations is given in the Order of the State Statistics Committee No. 1, dated 01/05/2004.

The time sheet must contain data not only on full name. employee, but also according to his current position. If an employee works at the enterprise in two positions on a part-time basis, information on working out is entered separately for each position. Enterprises and individual entrepreneurs have the right to independently develop a time sheet template and enter it into the internal document management system by their order. An example of filling out a time sheet (2018) in the T-12 form can be found.

Time sheet 0504421: sample filling for state employees

The form is intended for use only by budgetary structures. The document can be primary or corrective. For correction tables, it is necessary to put down the serial number of edits. The form provides for two totals for working out:

column 20 enters data on hours worked for the first half of the month, which are needed to calculate the advance;
column 37 reflects information on working out for a full month.

In relation to the form 0504421, the filling sample does not contain data on the calculated wages. Enterprises can add new columns or rows to the document template, but cannot delete existing columns. In the accounting policy of a business entity, the method of compiling a time sheet should be indicated:

Form 0504421, a sample of its filling, may contain data only on deviations from the normal duration of a shift or workday. The summary columns will record the total number of no-shows.
Also, time sheet 0504421, a sample of filling it out can only reflect data on actual working out. The total columns show the value of attendance work.

The example of filling out the time sheet in 2018 given here by the method of registering deviations involves filling out two lines for each person. The bottom line indicates the reason for the deviations. For this, special letter codes are provided - B (weekends), O (vacations), K (business trips), A (absence with the permission of the management), etc. In the top line, if there is a fixed deviation, the number of hours of absence from the workplace is entered.

If one person during the day had two reasons for absenteeism workplace(but at different hours), then working off is reflected in two lines, that is, the position and full name. the employee is duplicated on the line below. This is necessary to reflect several letter codes on one date and identify the number of hours of absence for each reason separately.

The time sheet is maintained by any company, as it reflects important information about all employees, allowing you to control labor discipline. The time sheet contains information about the amount of time worked by each employee. Based on them, the management decides who to encourage, who to punish with bonus deductions, and the accountant calculates the salary.

The mode of working time is the distribution of this time within the range of any calendar period. It strictly regulates the duration working week, which happens as follows: five working days / two days off; six working days / one day off; sliding (replaceable) schedule; as well as irregular working hours, start and end hours, consecutive work/non-work days, and more.

Shift work is a type of employment in which manufacturing process does not fit into the permitted working hours. In such cases, shifts are introduced - two or more, depending on the need.

The special mode is irregular working hours. It provides for the possibility of involving the superiors of the employee to perform his duties outside the established working hours.

Another mode is flexible schedule. Here work time determined by the consent of the parties. Management controls the working hours of the staff.

In practice, three types of accounting are used:

daily— the duration of daily work complies with the established legislation. The beginning, end and duration of the working day do not change;
weekly– daily hours of operation may vary, but weekly norms will be strictly observed;
summarized- similar to the previous one, only the reporting period is a month, a quarter, etc.

Rules for maintaining a time sheet or how to draw up a time sheet correctly

Time sheet: how to fill it out? Below we will answer this question in detail. The time sheet is maintained both in electronic form and in paper form, the latter form being obligatory. Filling in data only on the computer is not allowed.

You can download the time sheet, its form, sample or form, for free on the Internet. A sample of filling out a time sheet, as well as a completed time sheet, can also be viewed in programs such as Consultant Plus and Guarantor.

The opening of the time sheet occurs on the first day of each month. It is usually provided to the accounting department twice: before the advance payment, and then before the payroll.

All employees of the organization are assigned a personnel number used in documents on labor control and payment.

Changes due to the admission of new or dismissal of old employees are made only on the basis of official orders from management.

Temporary workers, interns, who are paid, are also included in the time sheet. But! Those working under a civil law contract are not time-sheeted, and part-time workers are provided with a separate personnel number.

It is necessary to fill out the time sheet every day for a whole month, and on the last working day, a summary is made for each employee: how many absences there were and how many hours worked. To fill out the time sheet, you need the T-12 or T-13 form; in terms of the availability of details, they are almost identical.

Consider step by step instructions on the preparation and execution of a time sheet based on these forms.

Above you need to enter the name of the company. It must fully comply with the name indicated in the constituent documents.
Next, the sections “Date of compilation” are filled in (often this is the last day of the reporting month) and “Document number”.
The "Reporting period" cell contains the range from the 1st to the last day of the month.
The first column of the first section ("Accounting for working hours") contains the serial numbers of the personnel.
Columns 2 and 3 are filled out based on personal cards (form No. T-2)
The 4th and 6th columns are the cost code and the daily hours worked.
The 5th and 7th columns are the intermediate results for the first half of the month and the second, respectively. The top cell contains days worked, the bottom cell contains hours worked.
Columns 8 to 17 are filled in at the end of the month. The total of days worked does not include weekends, business trips, absenteeism of employees, i.e. those days when a person was not actually at the workplace.
The 8th column is the sum of the top cells from the fifth and seventh columns.
9th column - the sum of the lower cells of the fifth and seventh columns.
The 14th and 16th columns are the number of hours and days.
The 15th column contains the code for the reason for the absence.
17th column - the total number of days off per month.

The second section of the timesheet is maintained by accounting.

Time sheet: symbols, codes and abbreviations

In total, 36 codes are provided in the timesheet of employees. Each indicator has an alphabetic and numeric designation. Below is a transcript of the time sheet:

Indicator	Letter designation	Numerical designation
Duration of work: - day time; - night time; - weekends/holidays; - overtime work; shift method.	YANRVSVM	102 030 405
Business trip	TO	06
Advanced training: - there is a break from work; - there is a break from work with a trip to another area.	PCPM	0708
Leave: - basic paid; - additional paid; - additional paid in connection with education; - reduction of working hours in connection with education while maintaining a partial salary; - additional unpaid in connection with education; - for pregnancy and childbirth; - for child care up to his 3 years of age; - unpaid, provided with the permission of the management; - unpaid, provided for by law; - annual additional without pay.	OTODUUVUROZHDOOZDB	9 101 112 131 415 161 856
Temporary incapacity for work: - with the appointment of benefits under the law; - without the appointment of benefits.	BT	1920
Reduction of working hours provided by law	Champions League	21
Forced absenteeism (due to dismissal, transfer to another job)	PV	22
Absence due to public or government duties	G	23
Walking for no good reason	ETC	24
Part-time work at the discretion of the manager	NS	25
Weekends and holidays	IN	26
Additional paid holidays	OV	27
Additional unpaid holidays	HB	28
Legal strike	ZB	29
Absences for unknown reasons	HH	30
Downtime: - due to the fault of the employer; - for reasons beyond the control of either the employee or the employer; - due to the fault of the employee	RNSAP	313 233
Suspension from work provided for by law: - with pay; - without pay	NONB	3435
Suspension of work due to delayed salary	NZ	36

Programs for maintaining a time sheet

To fill out the time sheet on a computer, there are many programs that can be ordered on the Internet. Thanks to them, it will not be difficult to create an electronic time sheet. Consider the most popular among users.

All operations, functions and features are simplified as much as possible and are designed to reduce such a laborious and time-consuming process as the calculation of working hours.

The program has an intuitive interface, allows you to create shift schedules. To learn how to work on it, no courses are required. The timesheet program is written in Excel. It has the ability to record:

working hours;
night working hours;
daily working hours;
employee's time of incapacity for work;
hours worked during weekends and holidays;
absenteeism;
defects or processing.

Program "Time sheet"

This program is also designed to take into account working hours. It can be ordered online for 700-800 rubles. To get acquainted with the principle of its work, you can download a trial version of the time sheet for free. If it has everything you need, then you can buy it. This will require registration and payment, after which a registration key will come that removes all restrictions.

Write a question in the form below:

Any organization in without fail timesheet is maintained. The rules for formatting this document, its purpose and a ready-made example that can be used as a sample - all this is discussed below.

A sample form can be downloaded at the end of the article.

The planned duration of the shift and the total number of working days in the month will almost always differ from the hours and days that were actually worked. To record the fact, a time sheet is kept: it allows you to collect all the information about the working time that was actually worked out.

The purpose of this document is twofold:

Get information about the entire worked period of time.
Get data on absenteeism for the same period.

Such information is useful, first of all, to an accountant. Also, some inspectors will need information - a corresponding description is given in the table.

accountant	calculation of all payments that need to be transferred to employees: salary, vacation pay, travel allowance, etc.
representative of the Federal Tax Service	inspectors are interested in the correctness of the calculation of payments and taxes from them: often the company is checked to see if the tax base has been underestimated
FSS officer	the hours worked are of interest to the fund in connection with the calculation social benefits(for example, childcare)
labor inspector	inspectors are interested in whether the rights of workers have been violated
Rosstat representative	employees of Rosstat collect statistical data - for example, according to the information from the report card, they draw up a single

Form: blank and sample

Each company has the right to use both its own sample and keep records of working hours using a special form. T-12. You can take as a basis exactly its form (it is given below) and adapt it to the needs of the company.

The document consists of 3 main parts:

The title page provides one system codes that indicate, for example, additional days off (on account of overtime), sick leave, downtime due to the fault of the employer, etc. Each circumstance has an alphabetic and numeric code.
The second (tabular) part is the actual accounting of working hours. It is carried out on a daily basis (including days off and holidays).
And the third part is also presented in the form of a table. It provides information on the payment of salaries (amounts, hours and days, rate).

Here's what it looks like blank form form T-12.

Along with the T-12 form, there is also a T-13. It lacks the last (third) part - that is, this document is a simple time sheet for fixing working hours, without payroll calculations. Finished example document is shown below.

Order of conduct

The document is maintained by specially appointed employees: they fix the working time for each day. As a rule, the person responsible for the correct design is the director of the structural unit (for example, the sales department). Responsibility can be shared by his deputy. If the company is large enough, they introduce a special position of timekeeper, who records all the information.

In any case, responsible persons are always appointed by the head, which is indicated by the corresponding order (free sample) - for example, the document shown below.

NOTE. All responsible persons must familiarize themselves with the text of the order and put their signature and date.

In general, the order looks like this:

The responsible person records the information for each day.
After filling out (after a month), the document is transferred to the personnel department.
After the personnel department, he enters the accounting department.
The last signature remains with the head of the structural unit.

NOTE. When the document is completed and signed by all responsible persons, then it is filed and sent to the archive for storage. The minimum storage period is 5 years. But if the work at the enterprise is carried out in dangerous and harmful conditions, the storage time is significantly increased - at least 75 years.

How to fill out a time sheet: step by step instructions

When filling out, a single notation system is used. The time sheet records the time worked in accordance with the rule “one position is intended for one position”. Only employees who have labor contract, including internal part-timers - for them, in particular, it is necessary to register information twice.

The following employees are not taken into account:

workers unofficially;
external partners;
working on the basis of a civil contract.

The order of filling provides for the correct design title page and the actual tabular part.

Title page

The following information is recorded here:

The name of the company (a short version is allowed, for example, Alpha LLC).
Codes for OKUD and OKPO.
Number - the company chooses the numbering system independently. For example, a variant of sequential assignment of numbers during the calendar year is common.
Reporting period - i.e. month with start and end dates for maintaining the document.
The drafting date refers to the last day after which it must be signed by all responsible employees. The document is then transferred to archival storage.

tabular part

Here you need to fill in all the columns:

Payroll information

If the T-12 form is maintained, then this section is also filled out. Here, information is recorded mainly about 2 forms of payment:

The salary itself (indicated by the 4-digit code 2000).
Payments for vacation days(denoted by the code 2012).

All amounts are debited from the so-called offset account - it will be the same, regardless of the type of payment.

As usual, working hours are fixed taking into account the total number of days and hours.

At the end of the document, all authorized employees sign:

face, leading document(if any)
representative of the personnel department;
department head.

Video instruction for registration

Video commentary on filling:

Additional sheet

There are several cases when the time sheet itself is not enough, since accounting involves fixing additional information. Then you should issue another sheet:

If an employee quits in the middle of the month or at the beginning. In this case, all the days and hours actually worked are recorded on an additional sheet. And in the form they make the entry “Fired” exactly on the date when the dismissal took place. Then the document is submitted along with an additional sheet.
It will also be needed when the employee did not work, but at the same time did not get in touch and did not notify the reasons for his absence. If he did not appear (or did not take documents confirming the validity of the reason), and the time has come to hand over the document, code 30 is put (letter designation "НН").

In such cases, it is better to make all marks with a pencil. If it later turns out that the employee, for example, received sick leave, you should put a mark on code 19 (letter "B").

Summary accounting: calculation features

If the normal number of hours (8 hours per day and 40 hours per week) cannot be observed, then the total length of time actually worked is determined as a simple sum. This procedure exists in enterprises that:

work around the clock, in shifts;
use flexible schedule;
organize shift work.

Then the main concept becomes accounting period. – calendar month, 1 quarter or the whole year. The specific interval is selected depending on the characteristics of the enterprise. For example, if work is expected in hazardous and harmful conditions, then a period of 1 quarter is taken as the basis.

If for some time the employee did not perform work for good reasons, then this time is not taken into account (that is, it is excluded completely).

Non-standard situations: what to do

In most cases, it is quite simple to draw up a document, since accounting is based on a uniform, equal distribution of working time for each employee. However, this procedure is often violated due to certain circumstances, for example:

If a colleague asks for time off, and the manager does not mind, then only the hours actually worked (integer) are recorded. Absence is indicated by the mark "I" or two numbers "01".
If he is ill, then they put "B", and leave the bottom of the field empty. Of course, having sick leave mandatory requirement for such a note.
If it was planned, and the employee took it as agreed, in accordance with the current procedure, they put the designation "NV" (in the digital version, the code "28"). There are times when the true reasons for the absence are temporarily unknown. Then you can put "НН", but in case of clarification of the situation, the appropriate designation is selected, and "НН" is crossed out.
If a colleague went on a business trip, mark "K". When he officially returns and begins his usual duties, they put the letter "I".

How to make changes

Accounting for working time involves fixing information that may change during the day or week, therefore, the timesheet also provides for the possibility of making changes. Adjustments must be made to reflect the actual situation, the truth of which is documented.

There are 2 ways to make corrections:

Inaccuracies are allowed, but the document is supplemented by the so-called corrective form. Both papers are submitted for verification together.
The original document is corrected, and an additional form is not drawn up. Then you need to carefully cross out all the incorrect data. This is done with a horizontal bar. If erroneous information is contained in adjacent fields, a single line is crossed out.

In this case, an appropriate entry is necessarily made, which explains the situation in detail, for example.

The form of the time sheet in the form of T-12 and T-13

Time sheet - personnel document, which reflects the presence / absence of employees at their workplaces. If the employee did not show up for work, the reason for the absence is indicated. In addition, information about total days and hours worked per month.

For these purposes, a form is used in the form T-12 or T-13. The latter will be considered as an example.

Expert opinion

Maria Bogdanova

More than 6 years of experience Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology

The obligation of the employer to keep track of time was even enshrined at the legislative level - in article 91 Labor Code RF "The concept of working time". In 2019, just as before, it will be possible to go in 2 ways: draw up a document on your own based on the available samples or use the unified form, which was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. For budgetary state (municipal) institutions, there is a form of a report card, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

In 2019, the calendar period for keeping timesheets will not change, it will be 5 years for ordinary companies and firms and as much as 75 years for industries located in the far north or potentially carrying increased danger (heavy, harmful and other enterprises).

It is not recommended to close the time sheet ahead of schedule a few days before the end of the billing month. Although this often happens. For example, the time sheet is signed on the 27th and all employees are given working days from the 27th to the 30th (31st). As a result, if an employee falls ill, takes a vacation at his own expense, etc., it may turn out that he was paid “extra” wages. In this case, it will have to be deducted from the next month's accruals as an unworked advance payment issued to the employee on account of wages (part 2 of article 137 of the Labor Code of the Russian Federation).

Filling out the T-13 form

The table can be filled in 2 ways:

Record all attendances and absences from work each day (discussed below)

Mark only absenteeism, lateness and other "violations" of the working day

At the top of the form we indicate the name of the organization or individual entrepreneur, the number of the document and the date of its compilation.

Column "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.

Column "Reporting period". Specify the period of time for which the document is drawn up (usually a month).

Column 2 and 3. Name, position and personnel number of the employee.

Column 4. All appearances and absences are recorded. To each calendar day corresponds to a separate cell consisting of two cells. The upper cell indicates the letter code, and the lower cell indicates the number of hours worked for that day, or this cell can be left empty, provided that the working time is recorded in days.

All code designations (alphabetic and digital) are indicated in the form T-12, the following codes are most used:

I am a full time worker

B - weekend or holiday

K - business trip

B - temporary disability (sick leave)

OT - basic paid leave

Count 5. The upper cell indicates the number of days worked for each half of the month. At the bottom - the number of hours worked for the same period.

Column 6. Data for the entire month is indicated: the upper cell is the number of days worked, the lower cell is the number of hours worked.

Column 7-9. Provide information for payroll. If one type of remuneration was used for all employees, then in the header of the table we find two columns: “Type of payment code” and “Corresponding account” - and fill them in with the appropriate data.

In this case, the lower columns 7 and 8 remain empty. Only 9 columns are filled. And if several types of remuneration were used, then we fill in columns 7,8,9, and do not touch the columns in the header of the table.

Column 7(if necessary). Payment type code. A complete list of codes is available. The sample uses: 2000 - payment job duties(salary) and 2012 - vacation pay

Column 8. The corresponding account is indicated according to the chart of accounts.

Column 9. Number of days and hours worked per month this species payment.

Column 10, 11, 12, 13. Specify data on the reasons for the absence and lateness of employees (code and number of days, hours of absence of the employee at the workplace).