The correctness of filling out the time sheet sample. Keeping a timesheet for employees. Sample forms T12 and T13

The employer should take into account the time actually worked by each employee. Therefore, the timesheet is a mandatory document in an organization. What form of the time sheet to choose and how to fill it out correctly, we will talk in the article.

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Time sheet: form

The employer is obliged to take into account the time actually worked by each employee of the company, as stated in part four of Art. 91 of the Labor Code of the Russian Federation. Therefore, the timesheet is a mandatory document in a number of organizations. Based on it, they charge wages ... A personnel officer is appointed responsible for maintaining the document.

An employee appointed by the order of the head maintains employees every month for the company as a whole or for individual structural divisions. If the document is maintained by department, the order must indicate the person responsible for drawing it up in each of the available departments, as well as a substitute specialist for the period of absence of the main employee.

Determine what form of timesheet is best for the organization

Commercial enterprises use one of the standard forms No. T-12, No. T-13 (Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). Or they develop the form of the document independently, taking into account the current laws. Budgetary organizations apply form 0504421 (order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).

The table of accounting of working hours and calculation of remuneration (form No. T-12) allows you to simultaneously check compliance, as well as keep records of payments. If the organization keeps track of time and accounts with employees on remuneration separately, it is better to fill out only the first section "Time tracking". In this case, the timesheet is considered an independent document. The second section "Payroll with personnel" is not required to be drawn up.

Important! The time sheet (form No. T-13) is intended solely for recording hours worked. It does not contain a column for information on wages. It is used when the organization has installed automated processing of all credentials, which saves time and labor costs for document processing.

You can make forms according to the form No. T-13, in which the requisites are only partially filled in: department, full name, position, personnel number, and so on. Timely maintenance of the employee time sheet allows you to avoid mistakes.

The time sheet form developed by the company is not prohibited (Article 9 of the Law of December 6, 2011 No. 402-FZ "On Accounting"). As a basis, it is better to use unified forms (forms No. T-12, No. T-13), supplementing them with the missing columns, lines for entering the necessary information. In this case, the timesheet itself must contain indicators of the cost of working time and mandatory details.

Mandatory details when filling out the timesheet:

Name;
date of preparation of the document;
the name of the company or department;
units;
positions, full name, signatures of responsible employees.

Time sheet(form 0504421) is a standard form included in the List of unified forms of primary documents, which were approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. They are obliged to apply it:

local government bodies;
government bodies;
governing bodies of off-budget state funds;
state (municipal) institutions.

You need to consider how to fill out correctly time sheet so that no errors occur during the subsequent calculations. If deficiencies are found, they must be eliminated in a timely manner. This work fulfills HR manager or other authorized person.

Crib. How to fix the most common timesheet errors

Time sheet: sample filling

How to make a timesheet:

by the method of continuous registration of attendance, as well as all non-attendance at work;
by the method of registration of various kinds of deviations.

You need to choose a method according to the working hours. How to keep a time sheet is determined when forming the accounting policy of the organization, which is regulated by the order of the head. In the accounting policy, the timing of submission of the timesheet to the accounting department is also recorded.

Regulations on time attendance

Method # 1. Method of continuous registration of attendances, absenteeism when maintaining a time sheet of employees, it implies filling out a document by marking calendar days months in a separate cell. IN mandatory a code of attendance or non-attendance is affixed. Prescribe under it total amount hours worked. The method of continuous registration makes it possible to identify all overtime work in the summarized accounting.

Method number 2. Method for registering deviations. With this method of filling out the document, only deviations from the established working hours are recorded, if they are recorded. At the same time, no-show, late arrivals are noted, as well as overtime and others. Absenteeism is always accounted for in days. In the upper line, the columns indicate the legend code, and the lower columns remain empty. If the length of the day or shift does not change, only deviations from the time norm (no-show, lateness) can be recorded. At normal duration work, it is enough to record only absences for work.

Using Codes When Completing a Timesheet

In case of internal part-time work, an employee needs to be assigned 2 personnel numbers and enter it twice in the document as a part-time worker and as a main employee. Consider how to fill out a timesheet correctly using the example of section 1 "Working time accounting" of form No. T-12. When filling out the document, digital or similar alphabetic codes are used, while the rules for maintaining a timesheet may differ in a number of organizations.

Table. What is included in the timesheet

Job details
	Digital	Literal
Duration of work during the day
Duration of work in weekends or non-working holidays

Duration of work on weekends and non-working holidays


Annual paid vacation
The procedure for maintaining a timesheet and additional codes The types of working hours or rest are designated by a specific code. Standard codes are not always sufficient to capture deviations in a document. Then the companies have the right to enter their own letter or number designation. For this, a corresponding order is issued on the introduction of an additional designation with an alphabetic or digital code (Procedure approved by the Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20). For example, in order to fix the breaks for feeding a small child (part one of article 258 of the Labor Code of the Russian Federation), they are included in work time female employees, and pay in the amount of average earnings. For designation, you can use the letter code "KR", which stands for feeding the baby, as well as the digital code "37". The bottom lines should reflect the duration of the break. We fix it in practice: keeping a time sheet PJSC Phoenix employee A. V. Kolomeets, handyman, employee number 93, was on basic paid leave from July 1, 2019 to July 20. The rest of the days are without deviations. It works according to the schedule for eight hours a day, established five days a week, with two days off (Sat, Sun). How to properly keep a time sheet should know a personnel officer. At the same time, he is obliged to track changes in the laws in order to avoid mistakes in the execution of the document. To track working hours, use conditional and additional codes in the unified timesheet forms No. T-12 or No. T-13. For daily operation, reflect the number of hours of operation during the day and night. On the day before the holiday, reduce the working day by one hour for everyone, including part-time and short-day workers.

Time sheet - sample fillingyou can download it (based on a unified form) on our portal - it must be done by the employer. Let's study the features of its structure in more detail.

We establish the procedure for recording working hours: which forms to use

In order to record the working time of employees, it is a mandatory procedure by virtue of the norms contained in Art. 91 of the Labor Code of the Russian Federation, - the company has the right to use:

1. Automated systems, which:

the attendance of specialists and their working hours are recorded in special files;
reflect in such files the known (stored in the program database) reasons for a specialist's failure to appear (for example, if he is on vacation or on sick leave).

Form T-13 can be used as a document form, in which the specified credentials are recorded, when using the automated platform.

2. "Manual" accounting documents.

For these purposes, the T-12 form can be applied.

3. There are also various "semi-automatic" methods of keeping records - when the responsible employee performs the partial filling of the time sheet, and the computer does the rest.

You can find out more about the features of the structure of forms T-12 and T-13 in the article .

Accounting forms: features of filling

Filling out these forms can be carried out according to 2 principles:

“Solid” - when all events related to attendance are recorded in the tables of forms: attendance, no attendance, leave on vacation, and others;
"By deviations" - when the tables reflect only those events that are different from the typical ones, for example, being late or not showing up.

The internal procedure for accounting (in one of the specified ways - automated or manual) is established by the local employer's standard.

The indicated forms of registration of employee visits were mandatory until 2013, after which employers have the right to use any other forms. However, the T-12 and T-13 forms remain familiar to HR specialists and are still actively used.

How to fill out the T-13 timesheet correctly

If the company preferred the first, file-based accounting method, then when programming automated modules for entering data into the T-13 form, it will be useful for the company's specialists to pay attention to the following nuances:

1. In the column "Document number" an ordinal indicator is automatically entered.

2. The column "Date of drawing up" reflects the last day of the month, if the document is drawn up based on the results of the month, or another date of drawing up, if the time sheet is drawn up for specific purposes.

3. The column "Type of payment code" may contain values determined in accordance with local regulations. A guideline for the corresponding values here can be the table contained in the order of the Federal Tax Service of Russia dated 09/10/2015 No. ММВ-7-11 / 387 (it contains the codes indicated in the 2-NDFL certificate).

4. Conditional codes of the table (about attendance, absenteeism, vacations and other events), which are filled in by the program in the report card, must be used in accordance with the list, which is given in the form T-12.

Where can I download an example of filling out forms T-12 and T-13

You can download samples of filling out time sheets for employees in the forms we have reviewed on our website:

Using, for example, a sample of the T-13 form prepared by our specialists, the responsible employee of the company will be able to:

1. Configure the software included in the automated accounting platform.

Know how to fill out a timesheet in practice, a specialist in software for the automation of personnel records, it is simply necessary to make the correct configuration of such software.

2. Use a sample time sheet as an example of a ready-made personnel document when preparing a timesheet based on the "manual" T-12 form at his enterprise.

If your company wishes to use its own accounting form, other than the unified forms, you can also download a sample of it on our website at the following link:

Outcomes

The Labor Code of the Russian Federation instructs all employers to keep records of indicators reflecting employees' attendance at their work and the number of their working hours. For these purposes, the time sheet is used. His employer can maintain it manually or through automated solutions. In the first case, the T-12 form is used, in the second - the T-13 form. What kind of form the personnel officers need to use is spelled out in the local standard.

You can find out more about the application of documents related to personnel accounting in an organization in the articles:

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Consider in the article what the timesheet is, what forms are used. Rules for filling out a timesheet, an example of filling. Let's identify the main difficulties in filling out the timesheet, which can lead to errors in the calculation of wages.

The timesheet is a document that reflects the number of hours worked by each employee and the number of absenteeism per month for each employee of the organization. Based on it, the calculation is made and.

All organizations are required to maintain a timesheet.

For accounting of 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 the accountant also maintains the personnel part, they use this form T-12.

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

Any form can be used to track working hours.

Rules for filling out the timesheet

The timesheet is filled in by a personnel officer every day, if the company does not have a personnel department, then the timesheet is kept by an accounting officer.

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

Must be filled in "Document number" and "Date of compilation"

In the cell "Reporting period" we put down the beginning and end of the month for which the timesheet is kept.

- serial number;

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

- Personnel Number;

- notes on attendance and non-attendance at work on days of the month

In the top line of the table, an alphabetic or numeric code of working hours is put for each day of the month (attendance, business trip, etc.). At the bottom, the number of hours for them is recorded. For example, if an employee worked the entire shift on July 3, 2014, then in the report card for July, in the cell with the number 3, the code “I” and 8 working hours are put in front of the employee’s surname. If on this day the employee is sick, then it is necessary to put “B”, and since he did not have working hours, the lower cell is not filled in or 0 is put down.

- intermediate and final results;

- if there are no-shows, notes about no-show for reasons are put down.

At the end of the timesheet, be sure to check that there is the signature of the person responsible for filling out the timesheet, as well as the signature of the head of the structural unit and the employee of the personnel department.

Basic codes for filling out timesheet

Working time type	Letter code	Digital code
Working day	I	01
Business trip	TO	06
Annual basic paid leave	FROM	09
	R	14
Leave to care for a child up to the age of three	Coolant	15
Unpaid leave granted to an employee with the permission of the employer	BEFORE	16
Temporary incapacity for work with the appointment of benefits in accordance with the law	B	19
	IN	26
Failure to appear for unexplained reasons (pending clarification of the circumstances)	NN	30

Non-standard situations when filling out the timesheet

1. An employee fell ill while on vacation.

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

There are times 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 (NN). After the employee has provided a sick leave, we correct the period for code B.

2. The employee had holidays during the vacation.

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

Any business pays wages based on actual hours or days worked. These data for accounting and payment of wages according to hours worked require a special form for primary accounting. Such a form is considered to be a timesheet.

Below is information about this document, its rules for filling in according to the working hours worked at the enterprise.

Why is this document necessary and why should I issue it?

It should start with the fact that the timesheet is a document that every employer or his authorized representative must maintain at the enterprise, regardless of the number of employees and the form of ownership in the staffing table.

If this document is absent at the enterprise, this will lead to the responsibility of the management in the form of fines when checked by the labor protection authority.

In the case when labor remuneration occupies a very significant place in the costs of the enterprise, the documents during the tax audit can issue a hypothesis regarding the unjustified accrual of salary and its exclusion from the list of expenses of the enterprise. In this case, unpleasant consequences will take place.

Forms T-12 and T-13: rules and stages of filling out

The timesheet is kept every working day of the month, and on the last day, a report on the total number of days / hours worked is prepared... The completed document is sent to the accounting department.

Here is an example of instructions for filling out a time sheet and calculating wages, taking as a basis the forms T-12 and T-13. They are not significantly different.

In the upper part, the name of the organization should be indicated in accordance with the constituent documents and the name of the structural unit, if any.
The cells "compilation date" (the last day of the working month) and "document number" are filled in.
The "reporting period" indicates the time interval from which the number is calculated wage according to plan.
The first column in the timesheet indicates the ordinal number of employees.
Columns 2-3 are filled in on the basis of personal cards of employees in accordance with the T-2 form, instituted on the basis of an order for admission to the enterprise.
Columns 4 and 6 are intended for codes of working time costs and information on the number of hours worked in the past month.
Columns 5 and 7 are intended to mark intermediate results for two halves of the month.
Columns 8-17 are filled in at the end of the reporting month.
The total number of days does not include the days of absence of the employee (sick leave, business trips, absenteeism, weekends).
Columns 14 and 16 are filled with the number of days and hours.
15 - code of reason for not showing up for work
17 - the total number of holidays, days off of the employee for the reporting month.

The document is signed by an employee of the personnel department, structural unit, director or any person authorized by him.

Drawing up a timesheet with a shift schedule and other nuances

According to the 91st article of the Labor Code of the Russian Federation the employer must keep records of the actual hours worked by each employee... Working hours are paid according to physical location at the place of work. They are calculated by registering the appearance and non-appearance at workplace.

Shift work is a condition of the collective agreement and must be documented. Shift work can be carried out exclusively according to the shift schedule in accordance with Article 103 of the Labor Code of the Russian Federation. It takes into account daily working hours and frequency of shifts. The shift schedule in this case acts as a local independent normative act.

To coordinate work on night shifts, it is required that the work be included in the list determined by the contract or act of the employer under article 97 of the Labor Code of the Russian Federation.

In practice, the most often used schedule is the daily work of the "time-rate regime". With the time-based regime, the worked shifts per month are taken into account, and its duration should be the same throughout the entire period. The work performed in excess of the duration cannot be compensated for by a defect on another day or time off.

If the conditions of the enterprise do not allow observing the working conditions in accordance with Article 94 of the Labor Code of the Russian Federation, they undertake the introduction of a summarized accounting of the working time. Shift work can be combined with the introduction of time tracking. The procedure for introducing summarized accounting in the company is regulated exclusively by the internal labor regulations. Article 104 of the Labor Code of the Russian Federation requires only not to exceed the nominal number of working units per month.

The following video describes in detail the procedure for maintaining a timesheet:

Sanctions in case of incorrect filling of the timesheet

During tax and financial audits, auditors may find the following types violations in filling out the time sheet:

salary data do not correspond to those specified in the primary reporting documents and the report card;
salary data do not correspond to those specified in payment and settlement documents and timesheet;
the use of codes and designations is incorrect;
overtime or overtime is not included;
calculation of the amount of benefits on a sheet of temporary disability.

Violations can lead to the imposition of penalties on the accountant or employer up to 5000 rubles... The absence of a timesheet or its absence in the workplace during the audit of auditors may entail administrative penalty according to article 5.27 and the imposition of penalties on the head of the unit in the amount up to 50,000 rubles.

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 personnel services or accounting. 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 timesheet, 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 time, attendance and absence, indicate the reasons for failure to appear, and after that, the total number of those days, as well as hours that were worked by the employee during a clearly defined period of time, are displayed. When filling out the document, code designations of the grounds 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 obliged 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 it 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 employment 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, delay, 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 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 absenteeism 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 timesheet 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 appearance of an employee at the 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 it comes about the leave, which is granted to women during pregnancy and childbirth, the letter designation "P" is used, or digital - 14;
If the employee receives leave related to caring for a small 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 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, if we are talking about the report card, which is filled out 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 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 leave at his own expense).

After drawing up the form T-13 responsible employee, 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 person in charge, the head of the unit, as well as an employee of the personnel department.

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 additional leave, which will be paid by the employer, then put down "OD". 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 the 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 payroll calculation, 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 accrual of payment from the employer, then in this case the value "BUT" is indicated, which allows accountants to calculate the amount of payment labor activity, 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 must 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 pay. If absenteeism is formed due to a weekend, "B" is indicated in the report card, if the output is incomplete, "HB" is indicated. 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 case when 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 presented 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, 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 September 10, 2015 No. ММВ-7-11 / [email protected] However, the manager can develop his own code values. In this case, a special addendum is drawn up to the instructions for drawing up the timesheet, 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 forms of the document, 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 some 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;
There is a final part in the T-13 form, 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 is formed 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 wages provided in the form of wages;
2012 - the amount of vacation payments, which is determined by the schedule 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

The 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 conditions. labor agreement, as well as staffing table... And on the basis of this document, accountants are able to correctly calculate wages in order to follow all the norms of 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.