Instructions for filling in t 13. Features of filling out the timesheet. General filling questions

The time sheet is determined by the decree of the State Statistics Committee No. 1 dated 01/05/2004 (the time sheet is mandatory, but the law does not provide for a rigid framework in the form of the document). A specialized form is established, which is filled in by personnel services or by the accounting department. This document is necessary in order to clearly control and take into account the time worked by employees. For accountants, this form becomes the basis for monitoring the legality of all types of charges. For employees of the HR department, this time sheet allows you to track the attendance of employees at assigned jobs according to a previously established schedule, which includes workdays and weekends. Also, the timesheet helps to impose penalties in the event that one or another employee systematically violates this schedule.

The report card allows you to control delays, attendance and non-attendance of employees, that is, it is the basis for monitoring compliance with the work schedule. With the help of the time sheet, it is possible to obtain official information on the issue of the hours worked for each employee. Accordingly, this document has an important compilation for special statistical reporting and the formation of wages.

In fact, the timesheet is a well-developed form of the document, which is presented in the form of a table. The table contains data about employees, as well as all data that relate to his working hours, attendance and non-attendance, the reasons for the failure to appear are indicated, and after that, it is displayed total those days, as well as the hours worked by the employee during a clearly defined period of time. When filling out the document, code designations for the reasons for the absence of specific employees from work are used. The legislator determines the possibility of developing your own form of this document, on the basis of which the accounting of hours worked should be carried out.

The form of the T-13 time sheet is not mandatory, since in 2013 certain amendments were made to the legislative acts, which determined that the employer could refuse to use this document. But, in part 4 of Art. 91 of the Labor Code of the Russian Federation states that all employers are obligated to draw up a document taking into account the working hours of all employees. That is, it is possible to create your own document, filling out which will be convenient for the employees of your company. Traditionally, enterprises use the T-13 form.

Who is leading the T-13 in the organization?

The legislation does not establish who exactly should maintain the time sheet. But, the rules for maintaining primary documentation determine the following:

The time sheet must be kept obligatory, and the maintenance is carried out by an authorized person;
The head of a separate unit is obliged to sign the document, he is also signed by a specialist in the personnel department;
Based on the timesheet, the calculation of wages is formed, respectively, the document is sent to the accounting department.

The authorized person who completes and maintains the timesheet is appointed by the management, with a description in the labor agreement of all obligations in this area. A document (order) is also created, which contains the position of the employee, and his individual data. In large enterprises, an employee is selected in each department who carries out the process of keeping records of the actual hours worked by all employees of the organization. Within a month, the employee fills out the form, after which he submits it to the head of the department for examination and signature. The chief, in turn, transfers the document to the personnel officer. Data is reconciled, others are filled in Required documents, and the timesheet is transferred to the accounting department, which allows you to correctly calculate wages. In small organizations, as a rule, filling out the timesheet is carried out by an employee of the HR department.

The procedure for maintaining the form T-13

Each employer can independently supervise and control the procedure for maintaining the document. It is best to work out a manual or instruction that will provide the employee with clear instructions on all issues of drawing up documentation of the primary type. And it will also become the basis for choosing a clearly defined form of recording the actual hours worked (the law defines two main forms of the document - T-12 and T-13, and the legislator also allows the employer to develop his own form of document), etc. , which the employee actually worked, it is best to include the following main points:

If the company is large, then indicate that the timesheet is drawn up by divisions. That is, in each division a separate employee is appointed who will keep track of the time worked by the employees of the department;
A description of the structure for selecting a responsible employee who will carry out the process of keeping records of the attendance of all employees of the organization is being worked out;
Write a description of all additional codes that can be used to determine the absence or exit of the employee to work (most often, the codes indicate the reason for the absenteeism);
Determine the complete procedure for filling out the registration form: indicate how the facts of presence / absence, tardiness, reasons for absence, etc. are reflected;
Define an order that will help reflect exit / non-exit data in abnormal situations.

Methods for filling out the T-13 form, the main codes for filling out the timesheet

Various options for the design of the form for recording the actual hours worked are being formed. This can be a reflection of all the data for each day, moreover, the data that relate to the presence or absence of employees must be indicated. There is also a second option for filling out the document, which involves indicating only deviations from the norm. That is, in fact, a description of the absences and delays is formed.

Two variants of codes are defined, by means of which the information in the report card is reflected. Recall that the report card is a specialized table in which it is simply impossible to indicate all the data in writing. Therefore, there are generally accepted codes, the use of which allows you to quickly and easily fill out the timesheet.

The attendance of an employee at workplace on a clearly defined day will be reflected by the letter "I", or by the digital code 01;
The standard vacation option, which is determined by the organization's schedule, and is considered paid annually, is noted in the "OT" report card, or as a digital value - 09;
If we are talking about the leave, which is provided to women during pregnancy and childbirth, then the letter designation "P" is used, or digital - 14;
If the employee receives leave related to caring for a young child, then indicate "ОЖ" or 15;
Vacation, without payment, that is, at own expense, is marked "TO" or 16;
If the employee is sent on a business trip, then the letter "K" is indicated, and in the numerical value it is noted as 06;
If a failure to appear for work is formed, taking into account the fact that the circumstances of this event are not yet known, "NN" is indicated, in the digital value 30;
Sick leave in the document is reflected as "B" or 19.

The document must contain information about the employer. In the heading part, you will need to enter the name of the organization, information about the OKPO code. In addition, the name of the department is indicated when it comes to the report card, which is filled in for a clearly defined department of the enterprise. Information is indicated in the form of the date and document number, that is, based on this information, you can determine the exact period of drawing up the document.

This is followed by information on the employee. Each employee is assigned a specific personnel number. This number is subsequently used to compile all other internal documents in the enterprise. Information about the position, individual data of the employee (full name) must be indicated. At certain enterprises, this column also indicates information on the basis on which the employee was hired to the enterprise, that is, the data of the order of admission to the position are indicated.

The timesheet contains all the data on the working hours of all employees (for each one separately). That is, in the column for each employee, a daily description of all data on attendance, absenteeism, vacation, days off, etc. is formed. All data is indicated in alphabetic or numerical value.

The document also reflects the total number of days and hours worked at the enterprise, taking into account all the data on working hours that were indicated in the timesheet. In the second and fourth lines, which are located under the lines indicating the presence at work, the need to indicate the actual hours worked is determined. These lines may not be present in the document, therefore, their completion is not considered mandatory.

There is a column in the document in which you can enter all the data on absences. That is, in fact, it is here that information is reflected that relates to the reasons that became the basis for the absence of an employee in his place on one day or another. The document contains an indication of the hours that the employee was absent from the enterprise. It also indicates how many days the employee was absent for one reason or another (for example, the employee did not work for ten days, 4 days in connection with a business trip, and 6 days in connection with vacation at his own expense).

After the T-13 form is drawn up by the responsible officer, the process of signing the document is necessarily carried out, which actually makes it legally significant, and then makes it a kind of basis for calculating funds in the form of remuneration. The document is signed by the responsible person, the head of the unit, as well as the employee personnel service.

In the time sheet of work time control, vacation is certainly indicated. In this case, it is determined what kind of vacation is provided, and the dates when the person is on this vacation are indicated. There are various letter designations that are entered into the document. The standard option is another vacation, marked "OT", but if we are talking about an additional vacation, which will be paid by the employer, then "OD" is put down. If the vacation is not paid, then "TO" is indicated. Often, workers carry out parallel distance learning, and for the period of study - session, paid leave is provided, which is reflected in the documents "U". There are situations when an employee attends training, but remains to carry out his direct duties at the company or the enterprise, in this case, it is envisaged to use a shorter working day, and in the report card this fact is reflected in the form of the letter value "UV". Leave that is associated with childbirth, as well as pregnancy, is indicated in the form of a value "P", for childcare "OZH". Also, vacation in certain cases is provided without payment, and in this case, the letter value "OZ" is formed.

How is absence from work reported?

A specific code is also provided to indicate temporary absence from work. All data in the report card are indicated in letter form, which allows accounting employees to clearly define all the nuances of calculating wages, and necessarily vacation payments and sick leave payments. If a person did not go to work, but provided information that he was sick, then temporary disability under this condition is indicated by the letter "B". There are situations when there is a suspension from the performance of professional duties. The report card is marked with "NB". If the company does not pay wages, then the employee has the right not to visit his work, and not to fulfill the obligations established by the labor agreement, in accordance with the provisions of the legislation. This fact is reflected in the report card with the letters "NZ", which actually indicates the suspension of work, due to the employer's failure to fulfill all his obligations to pay for the work performed. If the dismissal from the performance of professional duties is carried out with the calculation of payment from the employer, then in this case the value "BUT" is indicated, which allows accountants to calculate the amount of payment for labor, taking into account the fact that the employee was not present for certain working days.

How is downtime marked on the report card?

It should certainly be noted that there is such a thing in enterprises as simple. That is, in fact, the employee is present at his workplace, however, certain work processes are not carried out. In this case, in the labor agreement, data are initially entered that determine the structure of calculating wages in the event that the downtime was carried out through the fault of the employee, the employer, or for reasons that do not depend on the employee or the employer. The time sheet also contains data that relate to downtime. If it was formed through the fault of the employee, “VP” is indicated, if the fault of the employer is traced, “BP” is indicated, if the downtime is formed by other factors, then “NP” is indicated.

In accordance with the Labor Code of the Russian Federation, employees should receive days off. However, in certain cases, the weekend does not fall on the employee's weekend, in other words, employees have to work on weekends, but at an increased rate. The law stipulates that an employee who works on holidays and weekends receives a higher salary. If absenteeism is formed due to the weekend, the report card indicates "B", if the output is incomplete, indicates "HB". Also, the employer can provide an additional day off, which will be indicated in the report card "OV", if it is paid. If the additional day off is not paid, it is reflected in the document with the letters "НВ".

Non-standard situations when filling out the timesheet

There are non-standard situations when specialists do not know how to correctly mark certain values in the report card. For example, consider a situation where an employee falls ill at the moment annual leave... The legislation establishes that in the event that a worker falls ill on vacation, a sick leave is formed, and the leave is extended for a clearly established period, which is determined by the sick leave, if any. In the report card, "B" is put down instead of "OT". If, after the vacation, the employee did not go to work, then "NN" is put, that is, it is indicated that the employee did not appear for an unknown reason. After the documents that determine the existence of a valid reason for failure to appear, for example, they provide a sick leave, are provided in the report card, instead of "NN", "B" is put down.

Where can I find the codes to fill out the T-13 form?

It is the literal values that are used in the design of the T-13 form. Since it is simply unrealistic to indicate everything in words. Most often, the already developed additions are used, in the form of codes, which are provided in Appendix 1 to the official order of the Federal Tax Service of Russia dated 09/10/2015 No. ММВ-7-11 / [email protected] However, the manager can develop his own code values. In this case, a special addition to the instructions for drawing up the timesheet is drawn up, in the form of a fairly simple table.

What are the differences between the T-13 and T-12 forms?

As you already know, there are two well-developed document forms, and the legislator does not restrict the employer in choosing a form that can be filled out in the process of recording working hours. These forms are almost identical, but there are still certain differences. Practice shows that modern employers most often prefer the T-13 form, since it is easier to draw up.

Shape differences:

In the T-12 form, there are also columns for the days of the month, which relate to a well-defined employee, but these lines are located in a horizontal direction. As for the T-13 form, there they are divided into two parts and are located in parallel. That is, in fact, in the T-13 form, you indicate all the data on work attendance in the first lines, in the second lines you indicate the amount of all working time in hours. It is more convenient;
It should also be said that for each employee in the T-13 form, four lines are allocated on the issue of the reasons for absence from the workplace, which allows you to control all the nuances of absenteeism and the presence good reason... In the T-12 form, such data are also reflected, but only two lines are allocated to them;
In the T-13 form there is a final part, which is not reflected in the T-12 form. In fact, the first option reflects not only information about the attendance and absenteeism of each employee, but also the codes of the wage types, which allows accountants to quickly navigate in the matter of calculating payment for the work performed.

In this form, there is a special department that reflects in itself all the data on the accrual of funds, as payment for activities, taking into account hours worked, vacation pay, absences, etc. That is, in fact, by specifying all data on recording total working hours, an opportunity correct and fast enough accrual Money in accounting. The document must indicate the codes of the cash payment. These codes are indicated exclusively in numerical value:

2000 - accrued wage provided in the form of remuneration;
2012 - the amount of vacation payments, which is determined by the schedule of the next vacation for each employee.

In this section, the corresponding account must also be indicated, that is, a specialized account from which all expenses for payment of activities are written off.

The number of days worked or hours is also indicated, taking into account a certain type of remuneration. For example, standard working hours (days of attendance) are entered, information on travel and vacation pay is entered. The code of the type of payment must be indicated, and the account number from which the process of crediting the payment for certain working hours of the employee will be carried out.

conclusions

A report card is a mandatory document that must be filled out at any enterprise. Indeed, it is on the basis of this document that the following processes are carried out:

Control over the work of all specialists at the enterprise;
Control of timely attendance at working hours;
Control of hours worked, taking into account the formation of the possibility of correct payroll.

In other words, the timesheet is a document, when using which the manager receives all the necessary data on the responsibility of employees and their fulfillment of the terms of the employment agreement, as well as staffing table... And accountants, on the basis of this document, get the opportunity to correctly calculate wages, in order to follow all the norms labor legislation.

The legislator does not establish strict requirements for drawing up a form for proper recording of working hours, but determines the need for this recording. There are two developed forms, all the nuances of which we have discussed with you above, in fact, you just have to study this information in order to learn how to draw up a document yourself. It should also be noted that there are specialized programs that allow you to carry out the process of accounting for working hours in a simplified mode, to study the nuances and features of such programs, we suggest that you watch this video.

Working time is tracked using a timesheet. Using this document, you can determine the number of hours worked, working time standards, fill out the accounting documentation. Article 91 of the Labor Code of the Russian Federation obliges employers to enter such a document for each employee and fill it out as they work. There are instructions for filling out and samples of the report card for 2019.

Form and purpose of an accounting document according to the Labor Code of the Russian Federation

A time sheet is required to record the employee's working hours. There are two unified forms of accounting document: T12 and T13. It is also allowed to develop your own forms within the company. This is the basis for payroll.

They are used to record the time actually worked and (or) unworked by each employee of the organization, to monitor compliance by employees established regime working hours, to obtain data on hours worked, to calculate wages, as well as to compile statistical reports on labor.

The main functions of the timesheet:

Daily tracking of hours worked. Monitoring compliance with the requirements of the current labor law.
Fixing data on the working time of each worker.

In accordance with the number of working hours, wages are calculated and a report is prepared for the statistics department.

Penalties: who is responsible

For the absence of this document, the company may be held administratively liable. In such a situation, the responsible official is threatened with dismissal.

If the company has not allocated time to draw up a timesheet, Labour Inspectorate will appoint a fine of 10,000 rubles. If the timesheet is full, errors can be accounted for. An incorrect document must be corrected.

For violation of the filling rules, a fine is imposed in the amount of up to 50,000 rubles. Possibly also administrative penalty... This measure forces the enterprise to stand idle for up to 90 days.

Ways to fill out the timesheet

The presence or absence of each full-time employee at the workplace is recorded by the method of complete registration. This approach is used if the number of hours worked differs on different days.

If the number of working days is constant, then the second method is applied. With this approach, deviations can be recorded: no show, overtime, late arrival.

Title page

Such information is substituted automatically, provided that the timesheet is filled out using specialized programs on a PC.

Symbols of worked and unworked time presented on title page forms N T-12, are also used when filling out the timesheet in form N T-13.
Resolution of the State Statistics Committee of the Russian Federation of 05.01.2004, No. 1

The title page contains a list of conventions. These are generally accepted codes that are used when filling out all timesheet forms.

The correct sample: how to draw up a document

The accounting document in question is prepared in one copy. Used for doing business, including individual entrepreneurs.

At the end of the month, the report card is signed by managers of all levels (chief and head of a department or sector), as well as a responsible personnel officer. After registration, the time sheet is sent to the accounting department.

Preparation and execution of a report in budgetary structures

State enterprises / institutions use Form 0504421. This is a document where deviations in the use of working hours are recorded. It is formed two days before the start of the accounting period. All deviations at the end of the month must be summed up and transferred to the accounting department.

How to fill out an electronic analogue

The timesheet can be drawn up in the interface of a specialized program. The easiest option is an Excel spreadsheet. There are also integrated solutions based on information system enterprises.

The report is filled in automatically based on work data. This form is easier to adjust.

Video: How to fill out a timesheet

We fill out a document for piecework wages of an employee: instructions

Piece-work system involves the calculation of remuneration, depending on the amount of work performed. For this, a timesheet is kept and production records for each employee.

Features of accounting for piecework payment:

Labor can be measured in hours. For example, the work of teachers, lecturers, drivers, etc. In such a situation, the time sheet indicates the time of work.
In other cases, the mark "I" or "01" is put. The last line of the document is left blank.
Holidays are paid separately. The amount of the payment is described in the collective agreement.

Explanation of symbols and codes: "night", exit instead of time off, etc.

The code designations established by the Goskomstat of the Russian Federation in the form of T12 are used. The decoding is described on the title page of the sample.

I am daytime work;
B - work on holidays and weekends;
H - night shift;
РВ - presence at the workplace on the day off;
С - overtime work;
B - days of temporary disability (sick leave);
K - days on a business trip;
FROM - days of scheduled vacation;
OZ - vacation at your own expense;
U - leave to study at an educational institution;
НН or ЗО - absence from work for unknown reasons;
OL - truancy. Not to be confused with time off, which can be officially approved by the management.

If necessary, when the above codes are not enough, it is allowed to develop additional designations at the enterprise.

Major mistakes

The time sheet must be completed taking into account legal requirements. Errors and inaccuracies are excluded. The most common errors are:

The position of the employee is not specified. It is not enough to indicate only the full name, it is necessary to enter the name of the position held in the company in the column.
A day off or a public holiday is erroneously designated as a working day.
Invalid duration pre-holiday day... This working day is usually shortened. It is necessary to mark 7 instead of 8 o'clock.

How overlapping should be considered

Time tracking of a part-time worker has some peculiarities. The actual working time is noted. The length of work per day is noted in the report card T12 in the line below, in columns 4 and 6, or in T13 in lines 2 and 4. In case of internal part-time work, the time of work is reflected separately for each position held by the employee.

Standard form for filling out a traveler's time sheet

The hours worked by travelers are recorded in the T12 report card. The letter designation "K" or digital "06" is put in the column. Only days are marked, hours are not specified.

The rule of using different forms of the timesheet

Based on Art. 7 and 9, a company engaged in commercial activities can develop additional forms of fixing working hours that are more acceptable for the specifics of the enterprise. Budgetary organizations prefer the following forms of time keeping:

Table for calculating wages (Form No. 0504421).
Accounting designed for subsequent automatic processing of information (Form No. 0301008).

Forms T12 and T13 have identical details according to the instructions for compiling time records.

How the report should be drawn up: regulations

The document is filled in as follows:

At the top, fill in the name of the enterprise or institution, as well as the department or sector (if necessary).
The exact date of drawing up the document and its number are filled in.
The column "Reporting period" contains data for all days of this period.
Section 1 contains a serial number.
Columns 2 and 3 are filled in with information about staff members on the basis of their personal cards.
In columns 4 and 6, codes are entered that correspond to the cost of time worked for each working day of the accounting period.
Columns 5 and 7 are intended to obtain intermediate results for half a month: the cell at the top is filled with the number of actual working days, at the bottom - the hours worked. This allows a preliminary analysis to be made.
Columns from 8 to 17 are filled out after a month.
The number of days and hours worked is recorded in columns 14 and 16.
The reason for the possible failure to appear is indicated by the corresponding code in column 15.
Column 17 is used to reflect the number of non-working days (weekends and holidays).
The following columns (the second part of the timesheet) from 1 to 55 columns are filled in by accounting employees.

Responsibility for maintenance and approval

Due to the lack of clear requirements for time keeping, the company establishes own order conducting HR documentation... Decision making is influenced by various factors: financial, personnel and organizational capabilities of the company.

According to the requirements of part 4 of article 91 of the Labor Code of the Russian Federation, the maintenance of the timesheet is assigned to the employer. This means that the management has the right to appoint a specific employee to maintain this form of accounting.

Responsibilities are recorded in job description or in an employment contract on the basis of an order issued by the head. Such actions are regulated in Articles 8, 57, 91 of the Labor Code of the Russian Federation.

If the number of staff in the organization is from 1 to 5 people, there is no separate position for keeping a timesheet. It is not always advisable to assign the duties of a timekeeper to one of the employees. This requires advanced training and extra costs. As a rule, in a small enterprise, the manager himself maintains the timesheet. If the organization has more than 30 people, a separate employee of the HR department keeps track of the hours worked. Sometimes a combination of duties is allowed.

Responsibility for the implementation of time records is sometimes assigned to an accountant or secretary.

How to keep track of time

In companies with a large number of employees, the following accounting options are used:

Centralized tabulation. The company has several timekeepers, whose main responsibilities are to keep track of the hours worked for each employee.
Decentralized. In this case, each division of the company has its own timekeeper. The head of the structural unit can sign the time sheet. This right is exercised by power of attorney from the head or approved by the corresponding order.

The specifics of the work of the enterprise often does not allow transferring the signature right of the chief manager to the head of the structural unit. This provokes a violation of labor laws, which can be detected during inspection by regulatory authorities.

Recommendation: before delegating authority, you should make sure that the constituent documents of the company do not prohibit such a transfer. If restrictions exist, the right to sign will remain with the head of the parent company.

"Travel" accounting: how to keep track of working hours if an employee is on a business trip

It is impossible to control the work of an employee located in another city. Unambiguous requirements for time tracking labor law does not show. In such cases, it is recommended that the employee himself keep track of his own working time.

Drawing up an accounting document is an additional responsibility that should be recorded in the job description. There is a surcharge for completing this task.

The moral aspect has to work here. The employee must be honest and not admit the addition of working hours. How true he is, the leader will be able to determine. The results of the employee's work and the degree of his effectiveness are assessed.

How long can a document be stored, incl. at hazardous enterprises

On the basis of clause 281 of the List of documents on the activities of the enterprise, the timesheet must be stored for at least one year.

On the other hand, this document is the basis for calculating taxes. Such "papers" are stored for up to four years in accordance with the code (subparagraph 8 of paragraph 1 of article 23 of the Tax Code of the Russian Federation).

In addition, the timesheet is the primary document for wages. This means that it should be stored for at least five years (Article 17 of the Federal Law "On Accounting"). Thus, the report card is kept for at least 5 years.

If an employee works in harmful / dangerous conditions, then receives benefits when calculating a pension. Hard work at the enterprise has likely negative consequences for human health and life. Accordingly, in such conditions, the report card is stored for 75 years.

The timesheet contains basic information that is used to calculate and calculate wages. Each column in which this or that symbol is entered must have documentary evidence (order, sheet of temporary disability, various references, notifications, certificates). To avoid mistakes when filling out, the person responsible for maintaining the accounting document must be extremely careful and have special knowledge. Competent time sheet management ensures correct payroll for employees. This eliminates labor disputes and fines.

When concluding labor contracts with employees, an economic entity must organize the recording of the time of their work. For these purposes, a timesheet can be used, which opens every month, and in it the responsible person reflects the hours of work of employees, their vacations, sick leaves and other types of absenteeism. According to the data contained in this document, salaries are subsequently calculated.

The legislation requires the administration of the organization or individual entrepreneur of the organization and keeping records of the periods of work for each employee. Filling out the timesheet can be done by the responsible person, who is determined by the order of the management.

Most often, such persons can be heads of departments, personnel workers, accountant, etc. Their responsibility includes entering the times of work in the timesheet using codes and ciphers.

With development technical means to track the time of work, a specialized system can also be used with the use of cards, with the help of which the appearance and departure of an employee at the enterprise is recorded. Working hours can be recorded as a continuous reflection of work or summarized.

In the future, information from the timesheet is used in calculating wages, especially with a time-based system. Together with the employment contract, the time sheet is one of the justifications for the costs of the enterprise, especially with respect to taxation.

The time sheet not only records work time, but also allows you to monitor the employee's compliance with labor discipline. With the help of it, control over the observance of the norms of the duration of work and the identification overtime work... Many reports submitted to statistics and containing personnel records are filled out on the basis of a timesheet.

Important! If the company does not maintain a time sheet, then the regulatory authorities can apply appropriate penalties to it.

How is the employee's working time taken into account?

The law establishes two types of standards - a six-day working week (36 hours) and a five-day working week (40 hours). That is, workers can work five days with an eight-hour day of work, or six days with a six-hour day. Violation of them is allowed in rare cases - with summarized accounting or irregular schedule.

In the first case, the norms are applied in a larger period of time, for example, a quarter, half a year, etc. It turns out that in a shorter period of work, the fact may not correspond to the current norms, but it should not exceed the norms in the selected larger time intervals.

For some workers, a reduced daily rate or weekly rate may apply. How exactly to take into account the working hours of employees must be recorded in. The report card must also reflect all the time when the employee did not work, but was listed at the enterprise.

Such periods may include:

Sick leave.
Downtime, etc.

The report card is opened at the beginning of the month, and at the end it is closed. The person in charge in the middle of the month summarizes the subtotal, reflecting the data for the first part of the work time. The document is signed by the head of the department and submitted for verification to the personnel service. Then this is transferred to the accounting department for payroll calculation.

Attention! The time sheet for 2017 can be, as in previous periods, of two types - form t-12 and form t-13. The first one involves not only accounting for working hours, but also the possibility of calculating salaries. Form T-13 is used only to record the time of work; other documents are used to calculate wages.

Is it legal to use electronic control systems?

Legislation provides for the employer's obligation to keep track of the employee's time. For these purposes, he has the right to use various electronic systems... But in order to apply them in practice, the administration of the company must, in the internal regulations and in the agreements with employees labor contracts reflect the moment.

If this is not done, then these electronic systems cannot be used.

With the help of various means, the time of appearance and departure from the enterprise is recorded. In the future, a similar system, based on the data received, automatically fills in the timesheet.

Download the form and sample of filling out the timesheet

Time sheet download the form in Excel format, by and by.

In Word format.

Excel format.

Attention! If the reason for the absence is unknown, then the letter code "НН" must be entered in the report card. In the future, this code is refined. If the employee was sick during this period, then the code is corrected to "B". In the event that there are no supporting documents, then instead of the "NN" code, the "PR" code is entered.

Holidays fell on vacation time

According to the Labor Code, if the vacation period falls holidays, then into account calendar days they are not included.

When an employee is granted annual leave, then during his period the days off are not marked in the report card, because they are included in the number of calendar days - in their place is the letter code "OT" or the numeric designation 09 for annual leave, as well as the OD code or designation 10 - for additional vacation.

Attention! Non-working holidays are not included in the number of calendar days. Therefore, in the report card, such days must be designated with the letter code "B" or digital 26.

An employee got sick while on vacation

If, while on vacation, an employee falls ill, then in order to confirm this fact, he must be provided with a correctly issued sick leave. As a result, the days of rest should be extended for the time spent on sick leave, or postponed to another time.

Initially, the vacation time should be marked in the report card with the letter code "OT", or the digital designation 09. After the sick leave is provided, the report card must be adjusted - on the days of illness, instead of the previous designation, the code "B" or the digital designation 19 is written.

Business trip fell on the weekend

According to the letter from the Ministry of Labor, all days of a business trip in the report card must be marked, even if they fall on weekends. To do this, you need to use the designations in the report card - a special letter code "K" or digital designation 06. In this case, you do not need to put down the number of hours.

If at the time of being on a business trip, the employee worked on weekends, then in the report card they are marked with the code "РВ" - work on weekends, or the digital designation 03. The number of hours of work in this case needs to be put down only in one case - when the company management gave the employee a specific instruction , how many hours of the day off he needs to devote to work.

Attention! More details about how it is paid is noted, as well as other features are described in this article.

Is the institution obliged to use the time sheet (form 0504421) in its activities? Can you make changes to this document? How to fill out the timesheet correctly if employees have deviations from the normal use of working hours during the month?

In accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. Information about the accounting of working time on the basis of orders (orders) of the head of the institution is reflected in the timesheet of the use of working time (f. 0504421) by the person responsible for its preparation. The completed timesheet (f. 0504421) and other documents signed by responsible officials are submitted to the accounting department in due time for calculating the salaries of employees of the institution and for compiling a payroll (f. 0504401) or payroll (f. 0504402) on its basis ). Consider the features of filling out the timesheet (f. 0503421).

To begin with, we note that all state (municipal) budgetary institutions by virtue of the norms of Art. 9 of the Law on Accounting, Order No. 52n, in their work, a timesheet (f. 0504421) is used to record working hours. The application of another form is not provided for by the legislation of the Russian Federation. At the same time, it is allowed to enter into the timesheet (f. 0504421) additional information required by the subject of accounting (this norm is provided for in guidelines approved by Order No. 52n). It is unacceptable to exclude information (columns, lines) in the report card (f. 0504421).

Regarding the rules for filling out this form, we note the following:

The choice of the method of filling out the timesheet (f. 0504421) is determined by the act of the institution as part of the formation of the accounting policy of the institution. At the same time, in columns 20 and 37 of the report card (f. 0504421), the reflection of information in the context of only “attendances” or only “absences” is provided. The choice of the appropriate way of reflecting information in the report card (f. 0504421) is established by an act of the institution as part of the formation of its accounting policy. Thus, when filling out the timesheet (f. 0504421), it is allowed to record only cases of deviations from the normal use of working time (weekends and holidays, regular, additional vacations, etc.).

If the institution has fixed in its accounting policy the completion of the timesheet by registering cases of deviations, then for each employee who had deviations from the normal use of working time, the following are reflected:

in the upper half of the line - hours of deviations;

in the lower half of the line - symbols of deviations, hours of work at night.

When filling out the timesheet (f. 0504421), conventions are used, including:

We fill in a fragment of the time sheet (f. 0504421) with registration of deviations.

In the report card (f. 0504421), in accordance with the approved accounting policy of the institution, the registration of deviations is reflected. The head of the department (an 8-hour working day is set) was on annual paid leave from 06/19/2017 to 06/30/2017. The accountant (an 8-hour working day was set) was on a business trip from 06/13/2017 to 06/16/2017, the rest of the days worked in full. The teacher (works according to the schedule 2/2 for 12 hours in the day shift) in the period from 06/05/2017 to 06/06/2017 was given leave for family circumstances without pay, the rest of the time worked by him in full.

We fill in a fragment of the timesheet (f. 0504421) with registration of deviations from the normal use of working hours for June 2017:

Position (profession)	Numbers of the month
																from 1st to 15th day

Head of department



Accountant



Educator

In this case, the report card contains only information about the absence of an employee at the workplace for some reason, the days (hours) of his absence from work are taken as a result.

We fill in a fragment of the timesheet (f. 0504421) with the registration of the actual costs of working time.

Suppose that the accounting policy of the institution is established: the report card (f. 0504421) reflects the actual costs of working time of the employees of the institution. Using the conditions given in the previous example, consider how the timesheet fragment (f. 0504421) will look like.

The head of the department (an 8-hour working day is set) was on annual paid leave from 06/19/2017 to 06/30/2017. The accountant (an 8-hour working day was set) was on a business trip from 06/13/2017 to 06/16/2017, the rest of the days worked in full. The teacher (works according to the schedule 2/2 for 12 hours per day shift) in the period from 06/05/2017 to 06/06/2017 was granted leave for family reasons without pay, the rest of the time he worked in full.

A fragment of the time sheet for June 2017 is filled in as follows:

Position	Numbers of the month
																Total days (hours) of attendance (non-attendance) from the 1st to the 15th day
																Total days (hours) of attendances (no-shows)
Head of department



Accountant



Educator

We draw your attention to the fact that when using this method of filling out the timesheet (f. 0504421), only the actual hours worked are reflected in it. Days of no-show are indicated by an appropriate code.

We fill in a fragment of the timesheet (f. 0504421) if the employee has two deviations in one day.

When registering deviations, if one employee of the institution has two types of deviations in one day (period), the lower part of the line is written in the form of a fraction, the numerator of which is a symbol for the type of deviation, and the denominator is the hours of work. For example, in the case when the time of work falls on both daytime and nighttime, the actual time of his work at night should be indicated through the fraction opposite the name of such an employee (code H).

The teacher (works according to the schedule 2/2 for 12 hours per day shift) in the period from 06/05/2017 to 06/06/2017 was granted leave for family reasons without pay, the rest of the time he worked in full. In addition, on June 25, 2017, he worked for 1 hour at night. The report card (f. 0504421) reflects the registration of deviations.

In this case, the timesheet for this employee will be filled in as follows:

Position	Numbers of the month
																Total days (hours) of attendances (no-shows) from 1st to 15th day
																Total days (hours) of attendances (no-shows)
Educator

If there are more than two deviations in one day, the name of the employee in the report card (f. 0504421) is repeated.

We fill in a fragment of the timesheet (f. 0504421) if the employee has more than two deviations in one day.

The head of the department in the period from 06/01/2017 to 06/02/2017 performed state duties in connection with the exercise of the powers of a deputy for 6 hours every day. In addition, on 02.06.2017, he was absent from work for 2 hours with the permission of the manager.

In accordance with Art. 171, 172 of the Labor Code of the Russian Federation, the employer is obliged to release the employee from work while retaining his place of work (position) for the duration of his state or public duties.

In this case, the timesheet for the specified employee will be filled in as follows:

Position	Numbers of the month
																Total days (hours) of attendances (no-shows) from 1st to 15th day
																Total days (hours) of attendances (no-shows)
Head of department



Head of department

The institution has the right to introduce additional conventions as part of the formation of its accounting policy.

We fill in a fragment of the time sheet (f. 0504421) using additional designations.

The employee (cashier) works on a part-time basis
(4 hours) due to being on parental leave. The accounting policy provides in this situation to use the designation "RUF" when filling out the timesheet (f. 0504421).

In this case, the time sheet for the employee will be filled in as follows, provided that the actual hours worked (days of attendance) are registered in it:

Position	Numbers of the month
																Total days (hours) of attendances (no-shows) from 1st to 15th day
																Total days (hours) of attendances (no-shows)

If the employee responsible for drawing up and submitting the timesheet (f. 0504421) discovers the fact of non-reflection of deviations or incompleteness of the information provided on the accounting of working hours, it is necessary to take into account such changes, draw up and submit a correction timesheet (f. 0504421) in due time. Moreover, if initially the report card (f. 0504421) was presented for the corresponding settlement period with the indication of the value "primary" and the number "0", then when the necessary changes are made, the value "corrective" is set with the indication of the serial number of the correction - the numbers starting from 1. Information from the correction sheet (f. 0504421) serves as the basis for recalculating wages for calendar months preceding the current payroll month.

Let's formulate the main thoughts outlined in the article:

the institution uses the report card (f. 0504421), filling it out in one of the ways provided for by Order No. 52n - by registering attendance or non-attendance at work;

the institution has the right to independently supplement the applied conventions as part of the formation of its accounting policy;

if one employee of the institution has two types of deviations in one day (period), the lower part of the timesheet line (f. 0504421) is recorded as a fraction. If there are more than two deviations, then two lines of the timesheet are filled in for the employee (f. 0504421);

if an error is found and (or) incomplete information is reflected, the employee responsible for drawing up the timesheet makes corrections and submits a corrective timesheet (f. 0504421) for the corresponding settlement period, indicating its type and serial number of the adjustment.

Federal Law dated 06.12.2011 No. 402-FZ "On Accounting".

Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), bodies local government, governing bodies of state extra-budgetary funds, state (municipal) institutions, and guidelines for their application. "

Based on Art. 91 Labor Code RF, all employers must control how many hours each of their subordinates actually worked. By the decree of the RF Goskomstat of 01/05/2004, a special form "Time sheet" was approved.

You will learn:

How to keep a timesheet in 2018.
What designations are used.
How the timesheet is filled out for part-time jobs.
How vacation days are marked in the timesheet.
How to mark time off in the time sheet.
How to correctly reflect sick leave in the time sheet.
What questions do personnel officers have when filling out the timesheet.
What are the most common mistakes personnel officers make when keeping a timesheet.

How to keep a timesheet in 2018

The time sheet is one of the most important personnel documents. It is in it that all the shifts and hours worked by employees are noted every day, and it is on the basis of this document that the salary is calculated every month. In addition, the timesheet is used to generate statistical reports on labor and other analytical documents.

Article 91 of the Labor Code of the Russian Federation states that it is the employer who must keep the time sheet. At the same time, it does not matter in which direction the company is working and what form of ownership it has. The report card reflects the number of hours and days (shifts) worked by personnel. The timesheet form can be either paper or electronic.

Download timesheet

The information reflected in the report card must be certified. Therefore, before the full transition to electronic accounting, you should issue the electronic signatures of the responsible employees: the head of the structural department, the HR specialist and the timekeeper.

In 2018, unified forms T-12 or T-13, approved by the decree of the State Statistics Committee of Russia, are used to record working hours.

The shapes are different from each other. T-12 is a universal option that is used not only for recording working hours, but also for calculating and calculating salaries for personnel. When the section "Settlement with personnel for wages" is filled out, the codes for the type of payment are entered in the timesheet in the form of T-12.

A time sheet in the form of T-13 is kept to record working hours, if the company operates automatic system(turnstile) attendance-non-attendance.

The employer has the right to use his own letterheads for similar purposes.

Important: only have the right to independently develop accounting forms commercial enterprises... State and budgetary organizations apply standard form No. 0504421 (according to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which also contains guidelines on the correct completion of the form).

If we are talking about a small company with a small headcount, then one general timesheet can be used. If the enterprise is large-scale, a separate report sheet is usually created for each structural unit. It is drawn up by a responsible employee who is engaged in keeping records of working hours (timekeeper), an accountant, a specialist in the personnel department or any other official.

To automatically take into account working hours, use the T-13 form, which consists of only one section.

Download a sample T-13 timesheet

You must follow all established rules when you create a timesheet. The form, which the company compiled in any specified form, can be supplemented with the necessary types of information - this is determined by the employer. The main condition is the presence of mandatory details, namely:

date of preparation and title of the document;
full name of the company and its structural division;
units in which the time worked by employees is measured;
positions, full names and personal signatures of employees keeping records.

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What symbols are used in the timesheet

The title page of the unified form contains a detailed list of conventions used when filling out the timesheet. Most often there are such digital codes or their alphabetic counterparts:

01 (I) - daytime work;
02 (N) - work at night;
03 (РВ) - work on weekends and non-working holidays;
04 (C) - overtime work;
05 (VM) - shift method;
06 (K) -;
07 (PC) - advanced training with a break from production;
08 (PM) - advanced training with a break from production in another area;
09 (OT) - annual basic paid leave;
10 (OD) - annual additional paid leave;
11 (U) - study leave with salary retention (entered in the time sheet of employees who combine work and study in 2018);
12 (UV) - reduced working hours for employees studying on-the-job with partial salary retention;
13 (UD) - study leave without pay;
14 (R) - maternity leave or in connection with the adoption of a newborn child;
15 (ОЖ) - parental leave for a child up to three years old;
16 (DO) - unpaid leave granted to an employee with the consent of the employer;
17 (OZ) - unpaid leave granted in cases provided by law;
18 (DB) - annual additional leave without pay salary;
19 (B) - temporary incapacity for work with the appointment of benefits (sick leave);
20 (T) - temporary incapacity for work without granting benefits;
24 (OL) - absenteeism;
26 (B) - a day off or a non-working holiday;
30 (NN) - failure to appear at the workplace for unexplained reasons.

Code "30" is set before the reasons for the employee's absence from the workplace are clarified. For example, if it becomes known that an employee is ill, and this fact is confirmed by a certificate from a medical institution, the code "30" or "NN" is changed to "19" or "B".

If a company does not have enough standard list of codes to reflect production situations, it has the right to make additions at any time. An order is issued to consolidate the adjustments. This provides for the "Procedure for the application of unified forms of primary accounting documentation", approved by the decree of the Goskomstat of Russia dated March 24, 1999, No. 20.

Download a sample order on the introduction of new designations in the timesheet

Correct maintenance of the timesheet

The time sheet can be maintained in 2 ways:

by the method of continuous registration of attendance and non-attendance at work;
registration of various deviations.

The choice of method depends on the work schedule. The system for keeping a time sheet is established when the accounting policy of the enterprise is formed, which is regulated by the order of the management. The accounting policy fixes how long the timesheet must be submitted to the accounting department.

If the timesheet is kept by the method of continuous registration of appearances and absenteeism, then the calendar days of the month are marked in separate cells in the document. Be sure to put down the codes of attendance and non-attendance, under which the total number of hours worked by the employee is indicated.

If using deviation registration method, the document reflects only deviations from the established working hours (if they are fixed). In it they mark no-show, lateness, overtime... No-shows are always counted in days. In the top line of the column, the code of the symbols is fixed. The lower columns are not filled in.

If the length of the day and shift remains unchanged, only deviations from the time standard (no-show, delay) are recorded. If the duration of work is normal, only absenteeism can be recorded.

If an employee works part-time internally, he is assigned two personnel numbers and entered into the document twice - as a part-time job and as the main employee. Let's consider the correct filling of the timesheet using the example of section 1 "Working time accounting" of form No. T-12.

When filling out the timesheet, use digital or similar alphabetic codes. Note that the timesheet in different companies can be kept according to different rules.

An example of maintaining a timesheet:

employee number in order (1);
Full name, position or specialty (2);
personnel number (3).

In columns 4 and 6 there are lines where you need to indicate how much time each employee works every day during the month. In the top line, the code of time costs for a specific date is put down (4). The bottom line reflects the duration of the worked or unworked time in hours or minutes (5). If required, increase the number of columns for additional details by time mode. In the top lines 5 and 7, the number of days worked (6) is put down, and in the bottom lines - the total number of hours worked in half a month (7).

According to the results of each month, the total number of days worked (8), the number of hours (9), the total number of days off or holidays (10) are entered for the employee. Next, they establish how many overtime hours the employee had (11). It is better to fill out the time sheet in the same order so as not to make mistakes.

Night hours include the period from 22:00 to 6:00. Calculate how many night hours the employee worked for accounting period and include the resulting number in column 11 (12). At the same time, note the number of hours worked on weekends or holidays (if the working period fell on them (13).

In column 14, indicate all no-shows. Enter the number of days (14) on the top line, and the number of unworked hours (15) on the bottom line. In column 15, enter the code (16), and in column 16 - the number of days and hours of no-show, indicating the code (17). Next, the person responsible for filling out the timesheet (18), the head of the department (19) and the HR officer must sign on the report card. Mandatory requisites - the names of the positions of these persons and their personal signatures with decoding.

After these procedures, the person responsible for maintaining the timesheet gives the document to the accounting department. On the basis of the timesheet, employees are calculated and accrued wages.

Important! The basis for the inclusion in the report card or exclusion from it of the employee must be documents on personnel records, for example, an order to dismiss, hire, employment contract. Mandatory requirement- documentary confirmation of a note on the reasons for non-compliance with the regime.

The basis for making a mark may be an order, a sick leave, a certificate of the performance of state or public works, warnings of downtime, etc. The report card should not contain marks about the provision of services on the basis of civil law contracts.

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How to fill out a timesheet for a part-time worker

The time worked by part-time workers is recorded in the report card according to general rules... The number of hours worked by a part-time worker on a particular day is reflected in the cells with the corresponding dates. Weekends are marked with the code "B", vacation - with the mark "OT", days of sick leave, documented, - "B".

A part-time employee's time sheet is developed according to special rules. It is known that Russian law prohibits part-time workers from working in an institution for more than part-time. That is, in comparison with other employees, a part-time worker is obliged to work less.

If the company has a standard five-day working week, then during each working day a part-time worker has the right to work 4 hours. With a sliding or shift schedule, he can work a different number of hours daily. The main thing is that the total load rate is not exceeded.

Let's dwell on the rules for filling out a timesheet for a part-time job.

The time worked by part-time workers is recorded in the report card according to the same rules as for ordinary employees. The time sheet (in Excel or in another program) is drawn up according to the same requirements.
A part-time worker cannot work more than his workload provides.
On different working days, an employee has the right to work a different number of hours - it all depends on the schedule both at the additional and at the main place of work.
If on any of the days a part-time worker does not work at the main place, he has the right to work as a part-time worker full time (not exceeding the general standard of hours).

The time worked by both internal and external part-time workers is taken into account according to the general rules. The only differences are in the number of hours worked. But there are differences between taking into account the working time of internal and external part-time workers.

We know that an external part-time employee is an employee whose main place of work is another organization. That is, the time sheet for him should include only one line - the position that the part-time worker holds in this company.

An internal part-time worker is an employee who holds two positions in the same institution. Accordingly, his working time for one and the second position is recorded in the same report card. It is important that the hours worked for each of the positions should be taken into account in separate order... It is forbidden to summarize the hours worked part-time. The time sheet contains separate columns with the "CB" code.

Below we give examples of part-time work with a five-day job for external part-time workers, work according to the standard mode for internal part-time workers, as well as the work of an internal part-time job with a five-day work week for the main position and a sliding schedule for the additional one.

The procedure for recording the working time of an external part-time worker (Petrova D.A., accountant) when working part-time on a five-day basis:

Full name, position

Personnel Number

Worked out

Ivanova E. S. Secretary

Petrova D.A., accountant

The procedure for accounting for hours worked by an internal part-time worker when working on a five-day working week for the main position and a sliding schedule for an additional one:

Full name, position

Personnel Number

Attendance and hours worked

Worked out

E. A. Mamedova, procedure nurse, guard nurse

The procedure for recording the working time of an internal part-time worker on a five-day basis:

Full name, position

Personnel Number

Attendance and hours worked

Worked out

E. A. Mamedova, secretary, inspector of the personnel department

How to show vacation in the timesheet

You can mark information about the hours actually worked and about rest in standard timesheets, as well as in documents that the employer has formed himself.

As a rule, HR specialists use ready-made forms. There are several reasons for this: they are most convenient to use, they do not need to be separately approved and agreed upon, and during inspections, the GIT inspectors do not ask any questions about them. To record the hours worked, you can use forms T-12, T-13 or OKUD 0504421 "Time sheet". The T-12 form sheet is required for calculating wages for hours worked.

The time sheet records information about the employee's attendance and non-attendance at work and the number of hours worked by him. The attendance and absenteeism of a specialist are classified separately (work at night, on weekends, vacation at their own expense, etc.), since the amount of his salary directly depends on the type of hours worked, as well as on the reason for not showing up for work.

A separate employee responsible for this, for example, a timekeeper, HR specialist or accountant, can record working hours and holidays in the time sheet. This obligation must be spelled out in the employment agreement with the relevant employee. You can also issue an order to appoint a specialist responsible for keeping records.

Forms T-12 and T-13 are tables, each line in which is assigned to an individual employee. Columns are for entering dates. In the corresponding cell of each day, a code of letters and numbers is put down, reflecting the type of working or non-working time. In the cell below, they note how many hours the employee worked.

Legend for reflecting vacation in the timesheet:

All employees are entitled to an annual paid vacation of at least 28 calendar days. It is provided every year on a first come, first served basis (with the exception of several categories of employees who have the right to choose dates at their discretion). In a number of situations, if the employee and the employer come to an agreement, the vacation is divided into parts or postponed to the next year.

Despite the fact that the schedule is always formed in advance (two weeks before the new calendar year), vacation days in the timesheet should not be indicated in advance. If the employee leaves the vacation ahead of time or falls ill, the time sheet will have to be amended accordingly.

After an employee leaves for annual paid leave, the employee responsible for keeping records is required to enter the OT code or 09 in the timesheet on a daily basis.

Employees of certain categories have the right to take not only 28-day annual leave, but also additional paid time. Such a vacation can be taken together with basic leave, part of it or separately.

Right to use additional vacation days are available for specialists working:

on irregular working days (if this condition is spelled out in employment contract) - 3 calendar days or more;
in harmful (2, 3, 4 degrees) or dangerous working conditions - 7 or more calendar days;
v special conditions labor (the list of employees and the duration of the additional vacation period are established by the Government of the Russian Federation).

Important! In the timesheet, additional leave must be entered separately, even when extra days go immediately after the main vacation. To do this, put the code OD or 10.

Russian legislation allows employees to take not only annual main and additional leave, but also to use:

unpaid leave;
study leave (in which the average salary is maintained, earnings are not saved or paid in part);
maternity leave for women;
parental leave.

Consider how each of these vacations is recorded in the timesheet.

Based on Art. 128 of the Labor Code of the Russian Federation, each employee has the right to ask the employer to provide him unpaid leave on a specific day / days to resolve personal issues. We are talking about the so-called vacation at your own expense. The employer decides for himself whether to provide the employee with such leave or not. If an employee takes unpaid leave, the code DO or 16 is put on the timesheet.

In the same article (Art. 128 of the Labor Code of the Russian Federation) it is said about the obligation of the employer in a number of situations to provide leave at his own expense at the request of the employee. The right to such rest is:

working pensioners (by age). They can take no more than 14 calendar days of vacation annually;
from parents and spouses of military personnel, police officers, federal fire service, customs, employees of institutions and authorities of the penal system, persons who died or died as a result of injury, concussion or injury received while performing military duties or as a result of an illness associated with military service , - up to 14 calendar days annually;
for working disabled people - 60 calendar days annually;
for employees who have a child, a marriage is registered, close relatives die - up to 5 calendar days.

Such leave without pay is recorded in the report card in the form of an OZ code or 17.

Additional leave, which retains average earnings, on the basis of Art. 173 of the Labor Code of the Russian Federation, employees who work and at the same time receive a higher or secondary professional education part-time or part-time, that is, without interrupting work.

The manager is obliged to provide a study leave so that employees can go through:

intermediate sessions - from 20 to 50 calendar days for each course;
final state certification - from 2 to 4 months.

The basis for granting leave is documents from an educational institution.

To fix the study leave with pay, the code Y or 11 is put in the timesheet.

Full-time employees have the right to demand from the employer the provision of educational unpaid leave in order to pass entrance tests or sessions. Study leave reflected in the time sheet in the form of a UD code or 13.

The time sheet must also record maternity leave.

Women have the right to take maternity leave. The basis for the provision of such leaves is a certificate of incapacity for work. An employee can take a vacation 70 or 84 days (if the pregnancy is multiple) before the expected date of delivery or immediately after them. But in total, such leave should be equal to the number of days determined by law (Art. 255 of the Labor Code of the Russian Federation): from 140 to 194. In the time sheet, maternity leave is denoted by the letter P or the number 14. The same code is given to the employee who has adopted a child and therefore takes leave.

When the maternity leave expires, one of the parents or other person looking after the child (grandmother, grandfather, guardian) is entitled to use the parental leave until the child reaches the age of three. During this vacation, the company retains a place for the employee and pays him an allowance.

In the T-12 or T-13 form, parental leave is indicated as an OZh code or 15.

How to show time off in the timesheet

Based on the current legislation, companies are obliged to strictly take into account the work activities of their personnel. This is why managers must enter every time off on their timesheet.

Companies in Russia have the right to establish their own rules for filling out the T-12 or T-13 form and fix them in the instructions or manual. Codes must also be selected before time off is reflected in the timesheet. The generally accepted ones include:

РВ, 03 - hours worked by employees on weekends and holidays.
ОВ, 27 - paid time off.
НВ, 28 - unpaid time off.

It is possible to attract an employee to work on a non-working day only with his consent. In this case, they publish special order with the following sections:

Company name.
Date of adoption, number and city in which the institution is located.
The name of the document (for example, "On Engaging in Work on a Weekend").
Justification of the order.
Instructions for attracting specific employees and paying double the rate for 1 day above the established wage.
Position, full name and signature of the employee who accepted the order.
Name and signatures of employees familiar with the order.

Important! Taking into account the information in the order, the time sheet reflects the time worked by employees on a non-working day.

If the company uses an individual form, on the basis of No. 402-ФЗ dated 06.12.2011, the time off in the report card is put in the form of a generally accepted or its own code.

Features of labor and payment in non-working days reflected in the Labor Code of the Russian Federation. If the timesheet is filled out correctly, there are no difficulties in settlements with personnel for the hours worked.

Employees of any company from time to time are forced to work on weekends for various reasons - for example, you need to urgently prepare for an inspection or ship the delivered goods.

The employee has the right, at his discretion, to determine which form of payment for work on a weekend or a holiday is preferable for him. He has the right to claim payment at a double rate or agree to the amount calculated at a one-time rate, but at the same time require a day off. The employer can in no way influence the employee's decision.

At the same time, such requirements cannot be made by employees who have a fixed-term employment agreement with the company for a period of at least 2 months. The Labor Code of the Russian Federation states that for work on weekends and holidays, they can only receive payment at a double rate.

In accordance with the Labor Code of the Russian Federation, it is possible to involve personnel in work on weekends only in emergency situations. Suppose you urgently need to complete tasks that affect the future work of the company. If the manager does not comply with the norms of the Labor Code of the Russian Federation, he is breaking the law. This threatens him with serious problems when checking the control bodies.

Below is a timesheet - a sample of filling out the time off.

Number
on
order

Timetable
room

Total
worked out
for the first
half of
months

Ivanova E.V.

How to fill out a timesheet if an employee is on sick leave

Very often in organizations a question arises related to the correct reflection of sick leave in the report card. For correct design sick leave in the report card you need to consider:

by what method the attendance or non-attendance at work is recorded (complete registration or only registration of deviations);
how to indicate sick leave in the report card (letter code "B", digital code "19" - for column 15 of form No. T-12).

Consider how the sick leave is entered on the report card by continuous registration... On days of illness of an employee, confirmed by a certificate from a medical institution, you need to put down, for example, the letter code "B" in the upper half of the line and the number of hours worked "0" in fact. Next, you need to summarize the number of days and hours worked.

Below is a sample of the designation of sick leave in the report card when using the continuous registration method:

Number in order

Surname, initials, position (specialty, profession)

Personnel Number

Notes on attendance and non-attendance at work by days of the month

Worked out for

half a month (I, II)

month

An employee's stay on sick leave with the method of registering deviations is noted in the report card:

letter code "B" on days confirmed by a certificate from a medical institution;
letter code "B" on weekends.

Here's how the report card reflects the sick leave by the method of registering deviations:

Number in order

Surname, initials, position (specialty, profession)

Personnel Number

Notes on attendance and non-attendance at work by days of the month

Worked out for

half a month (I, II)

month

Dubova Anastasia Khristoforovna, logistics manager

They also use digital codes. In this case, the sick leave in the report card in column 15 of form No. T-12 denote as follows:

Quantity no-shows, days (hours)	Of them for reasons
		Number of days (hours)

Here is a step-by-step scheme for entering sick leave into a document:

Step 1. First, you select a company designation code. Look at the sick leave code on the report card ("B" or "19" for column 15 of form No. T-12 or another mark accepted by your organization). For your convenience, memorize these codes or save them in your legend table.

Step 3. Then you calculate the total number of days and hours the employee worked. In this case, exclude sick days and weekends from the calculation (if there are no other deviations).

Sick leave in the report card while on vacation is reflected as follows:

Step 1. It is necessary to mark the leave before the date of onset of the employee's illness indicated in the certificate of incapacity for work. To do this, use the letter designation "OT" (digital code "09" - for column 15 of form No. T-12). During the holidays, the weekend is not celebrated. To calculate the vacation, calendar days are used, not working days (Article 115 of the Labor Code of the Russian Federation).

Step 2. The days on which the employee was disabled are marked with the letter code "B".

Step 4. Need to extend vacation: in the report card after the last vacation day enter the code "OT". It means the number of subsequent days of illness. In this case, certain nuances must be taken into account. In accordance with Art. 124 of the Labor Code of the Russian Federation, if an employee is temporarily disabled, the annual paid leave is either extended or postponed to another time, which is determined by the employer, taking into account the wishes of the employee.

Since the law of the Russian Federation allows you to either extend or postpone the vacation for another period, taking into account the wishes of the employee, it is impossible to automatically extend it due to illness. The employer should understand what the employee wants. At the same time, the employee is obliged to express his desire to extend or postpone the vacation by submitting a corresponding application.

Questions that often arise from personnel officers when drawing up a timesheet

Not in all cases, the management of enterprises clearly follows the rules according to which forms T-12 and T-13 are filled out, stored and used. Here are the answers to the most common questions that HR specialists have when developing a timesheet. With this information, you will be less wrong.

What is the storage period for the completed timesheet?

Art. 586 "The list of standard administrative archival documents generated in the course of the activities of state bodies, local authorities and organizations, indicating the storage periods", states that the storage period of the time sheet cannot be less than 5 years. If the report card was used to record the working hours of employees of heavy and hazardous industries, the shelf life reaches 75 years.

What stages of the time sheet movement should be foreseen when drawing up local documents governing the rules for its development and movement?

The report card goes through several stages, namely:

first it is drawn up;
then check the correctness of the compilation;
if everything is correct, submit for signature;
provide accounting;
transferred for subsequent storage, observing the norms adopted in the company (to the personnel department, to the archive, etc.).

When drawing up a workflow schedule, be sure to enter into it all the accounting documentation, including the timesheet, and make a small amendment to the specifics of the form design (the duration of the preparation, possible delays in the provision of documents by employees confirming their absence from the workplace, as well as the time to correct the timesheet).

Who, besides the timekeeper, can keep the timesheet?

In accordance with the law, not only timekeepers have the right to fill out the timesheet (in addition, not every organization has such a specialist), but also other authorized persons. A HR officer, recruiter, or head of a structural department can keep a timesheet. It all depends on the time attendance system adopted by the company. This moment should be fixed in the job description and employment contract of the employee filling out the timesheet.

How to fill out a timesheet if a specialist works remotely?

Even if an employee performs his duties remotely, the law still obliges the employer to take into account his working time (part 4 of article 91 of the Labor Code of the Russian Federation). As already noted, working hours can be recorded in the report card by the method of continuous registration of attendance and absenteeism for work, as well as by the method of registering only deviations, such as absenteeism, late arrivals, overtime, etc. you can use any method.

If the company has employees working remotely, the rules for recording their working time can be prescribed in a local act (Article 8 of the Labor Code of the Russian Federation).

Note that when working remotely, the deviation method is usually used, since the timekeeper does not have information about the employee's appearance at work. If there are no overtime or absenteeism, the time sheet includes only the final data on the employee's performance for the 1st and 2nd half of the month. If the method of deviations is used, working days are not reflected in the timesheet. If the cell in the timesheet is not filled, it means that this day was a working day.

However, if the method of deviations is used when filling out the time sheet for a remote employee, technical difficulties may arise associated with entering information into the 1C program, etc. In this case, it is better to use the method of continuous registration of attendances and absenteeism.

Supplement for work: what you need to pay employees in excess of

Errors often made when drawing up a timesheet

At first glance, fill simple form T-12 or some equivalent is easy. However, timekeepers make the same mistakes. For example, they enter information about an employee without indicating his position or personnel number.

Important! The results of the checks of the accounting documents of a number of organizations show that the persons responsible for keeping the report card often do not comply with the rule of reducing the working day before the holiday by 1 hour. In fact, employees work 7 legal hours. In the documents, the norm is noted at 8 o'clock.

There is another typical mistake that companies make mainly through inattention: they fix the holiday as a worker. In addition, difficulties may be associated with entering information about the time worked by a specialist. Keep in mind that the timesheet should include all the hours that the internal part-time worker has worked in each of their positions.

If, when checking the correctness of the time sheet, you find an error, be guided by the provisions of clause 8 of Art. 9 Federal law dated 06.11.2011 No. 402-FZ "On accounting". Incorrect information must be carefully crossed out with a line. Above the crossed out designations, you must enter the correct information and indicate the date of the correction. Next, the employee who corrected the timesheet must sign it (you also need to decipher the signature and indicate the position).

Practitioner tells

3 problems of the classic employee time control system

Peter Lebedev,

Director for Economics and Finance, ThyssenKrupp Industrial Solutions (RUS), Dzerzhinsk

Workers in the production departments took into account their working hours every day: they indicated in the report card how much time (in hours) they spent on completing specific projects, study, business trips, etc. At the end of the month, the timesheets were handed over to the immediate supervisor, who, in turn, transferred documents to the accounting department, whose employee entered information into the system, prepared summary reports on projects and handed them over to managers.

When collecting information, we had 3 main problems:

It took a very long time to collect statistics. It was possible to find out the time actually worked by employees, at best, a week after the end of the reporting month. It also took a long time to review and approve timesheets.
Difficulties were also associated with obtaining interim reports. We could not collect statistics more than once a month. And if we kept weekly reports, the number of paper timesheets would quadruple. In addition, the analysis requires information about each employee. But not all employees can fill out the report card outside the usual schedule, since someone is on sick leave, and someone is on a business trip.
The timesheet was often filled with errors. For example, employees indicated the wrong contract number or type of work, or did not take into account working hours at all and at the end of the month filled out the timesheet in no particular order.

Helped us to solve these problems automated system control of accounting of working hours.