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Every second personnel officer makes these mistakes when filling out the time sheet. Useful tips from experts.

From the article you will learn:

Weekends and holidays: accounting of working time

When filling out the unified forms T-12 and T-13 approved by the State Statistics Committee (the first form is universal, and the second is used in organizations using automated system) weekends and holidays are marked in the first section of the document. The personnel officer or other authorized person responsible for processing the document keeps track of the hours worked by each employee throughout the month, noting intermediate results (for the first and second half of the month) and summing up at the end of the accounting period.

Since the timesheet uses the continuous registration method to reflect employee attendances, each cell corresponding to the day of the month and day must be stamped with the time weekend in the form of a numeric and alphabetic code. So, the turnout is marked with the code "I" and a number indicating the number of hours worked by the employee (for example, "8" if he worked full time day). The day off also has its own designation in the form of the letter "B" and the corresponding digital code "00".

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When filling out a time sheet, it is necessary to put down all the codes as accurately as possible, since when checking financial transactions tax office can check primary accounting documents with tax documents financial statements. For inconsistencies in the data in the time sheets and payroll statements, the employer may be held administratively liable. Violations of the rules for issuing a time sheet can also be detected by a scheduled or unscheduled inspection initiated by the State Labor Inspectorate or the Social Insurance Fund.

The report card may use alphabetic or numeric codes to indicate a particular event, for example, an attendance at work has letter designation I or 01 in numerical terms, absenteeism - OL or 24, additional days off without saving wages- HB or 28.

You can find the code you need using the service we have prepared, or use the table. In the service, you will first need to select the type (form) of the time sheet that you use, and then the wording of the event for which you need to enter a code designation - the system will immediately show you the desired alphanumeric code.

It should be noted that unified form T-12 can be used in any organization, regardless of the form of ownership, except for budgetary institutions.

AT budget institutions the approved form of accounting is used, which uses other numerical and alphabetic designations in the time sheet.

1. In what cases is the HH code put?

The HH code, or the absence of an employee for unexplained reasons, is affixed every time and as long as the employee is not at work, and the responsible person does not have documents about the reasons for his absence. Even if the head of the absent person swears that the employee is absent (PR code), do not rush to put this code in the primary accounting documents, wait until the person brings a document explaining his absence, otherwise it may happen that the time sheet with an incorrect code will be provided to the accounting department, and later it turns out that the employee was absent due to good reason, and then you will have to make changes to the primary accounting documents.

2. How are days off on business trips designated?

There are two points of view on the issue of the code designation of days off when traveling on a business trip: some believe that the code K () should be set, the latter argue that the code B () should be set. Both have their own reasonable and legally justified arguments, but there is no single approach, so proceed from your own established practice.

3. Are days off in the time sheet marked when an employee is sick?

When an employee is on sick leave, code B (temporary disability) is affixed for the entire period of temporary disability, including weekends and holidays.

A similar continuous registration is carried out when employees are on maternity leave (P), on leave to care for a child when they reach the age of three years (OJ) and unpaid leave (DO).

4. How are days off on vacation indicated?

If, when an employee is on an annual basic paid leave (OT) or on an annual (OT) holiday, a holiday falls on the period of his rest, in the time sheet the code OT or OD must be replaced with B (weekends and non-working holidays), because, in in accordance with article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid leave, among calendar days holidays are not included.

5. What designations should be put in the report card: digital or alphabetic?

There are no clear instructions on this matter, therefore, in each organization, information in the time sheet is entered based on established practice and ease of use. If you like the letter designation in the time sheet, use it. If not, enter numbers.

6. What form of the time sheet is more convenient to use to fill out?

The form of the time sheet does not matter, you can choose the form approved by the Decree of the Goskomstat of Russia dated 01/05/2004 No. 1 (, ), you can use the form approved by order of the Ministry of Finance of Russia dated 03/30/2015 No. 52n.

Form No. 52n (F.0504421)

In general, if you work in commercial organization, you can independently develop and approve your own form with your own alphabetic or digital designations, no one forbids this, the main thing is that it be in fact.

7. Who should keep records of working hours and who should be responsible for this?

If the organization is small, one person can lead.

If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division.

All responsible persons, regardless of their number, are appointed by orders for the main activity in order to avoid various kinds of misunderstandings.

Responsibility for the completeness and correctness of filling out the time sheet lies with the person authorized by the order.

The head of the department is responsible for the timely submission of the time sheet to the accounting department.

The employer is responsible for everyone.

8. How to keep a record of working time if the company is small and the working hours are five days?

There is no single approach to accounting, you can keep a continuous record (register all the facts), or you can only record deviations (temporary disability, absence for unknown reasons, etc.). The main criterion is the correctness of fixing the actual hours worked on paper, since this document is the primary one for calculating wages.

In everyday work, the first option is more convenient during labor periods, the second option is preferable when the working time is unchanged, as is the case with a five-day period.

In any case, the fixation of working time is carried out daily, and is provided to the accounting department on a monthly basis.

Express your opinion about the article or ask the experts a question to get an answer

Good afternoon, colleagues! More recently, I decided to share my little project related to the definition of a day off (there is a lack of the word “out”, i.e. belonging to a day off). I needed this when I was making a plan for urgent backups and their transfer from one office to another, so as not to disturb users on working days.

The main essence of the project is simple - in 1-2 lines of code to find out whether it is a day off or not.

So far, it is possible to check only 1 day, only for Russia and starting from 2010 (by the way, full list downloaded years and countries, you can find out ).

Curl https://isdayoff.ru/20170724 0
Answer 0 , which means weekday. Similarly, you can check any day in this and previous years. If an invalid date is given, the response will be 100 .

Why not choose analogues?

1. Too (too-too) a lot of information (you have to parse, it's hard to do it in bash - it's easier just to get a ready answer from the service)
2. Where is https?

TODO

1. Add more countries (at least ex-USSR countries)
2. Add formats for JSON/XML/YAML output
3. Add advanced mode

Afterword

The employer may issue an order to provide employees with an additional day off and pay for it. Since the mechanism for paying for such a day is not established by the Labor Code, Rostrud believes that it should be paid in the amount of average earnings (letter dated 12/19/2007 No. 5202-6-0).

For details on this, see the materials in the rationale.

The rationale for this position is given below in the materials of the "Personnel System" .

Article: Employer declared a day off

“The employer decided to arrange a holiday on the occasion of the company's anniversary, making this day a day off. How to make such a decision without violating labor law, read the article.

According to Article 106 Labor Code rest time is the time during which the employee is free from performance job duties and which he can use as he pleases.

Among the types of recreation in article 107 of the TKRF, in particular, are named:

Days off (weekly uninterrupted rest);

Non-working holidays;

Vacation.*

DAY OFF FROM EMPLOYER AND EMPLOYEE RIGHTS

Labor legislation defines the rights of workers. Consider which of them require special attention if the employer declares a day off.

Right to weekly uninterrupted rest

According to part 1 of article 111 of the Labor Code, the employer is obliged to provide all employees with days off (weekly uninterrupted rest).

The duration of a weekly uninterrupted rest cannot be less than 42 hours (Article 110 of the TKRF). That is, from the end of work on the eve of the weekend to the start of work (shift) on the next working day after the weekend, at least 42 hours must pass.

Right to work and wages

By concluding an employment contract, the employer undertakes to exercise the right of the employee to work and pay for it. If the employer provides employees with an additional day off in excess of the days off established by the internal labor regulations or the individual (collective) work schedule, they are not able to fulfill the working time norm. This entails a corresponding reduction in wages.*

EXTRA DAY OFF DUE TO WORKING DAY

An employer can provide an additional day off at the expense of one day of work.

Weekly uninterrupted rest of employees

By providing an extra day off instead of a day of work, the employer does not violate the rights of employees to a weekly uninterrupted rest. The total duration of uninterrupted rest is not reduced. If an additional day off is added to Saturday or Sunday, it even increases.

Holiday pay

With a decrease in the actual hours worked, employees lose in wages if they have a time-based wage system. To prevent loss of earnings, the employer must provide for payment for a day of rest instead of work.*

Consider options for providing an additional day off without violating the employee's right to work and earnings.

Unearned average earnings and income tax. Rostrud specialists advise employers to save employees for an additional day off provided instead of a working day, the average earnings (letter dated 12/19/2007 No. 5202-6-0).

When accruing average earnings for an additional day off, employees will practically not notice the difference in the total amount of accruals for the month. Unlike them, the employer will feel this difference when calculating income tax.

When paying an additional day off in the amount of average earnings, the amount accrued for this day will not reduce the taxable base for income tax.

In accordance with paragraph 6 of Article 255 of the Tax Code, only the amount of average earnings accrued to employees, retained in cases provided for by labor legislation, can be attributed to labor costs for profit tax purposes.*

If you reduce the working hours. Rules internal regulations(individual or collective work schedules), the employer may establish a working time standard that differs from the standard specified in production calendar. It can be reduced in advance, taking into account the planned additional days off. For example, for 2012, determine the norm of working hours not 1986, but 1962 (1986 hours - 24 hours). In this case, the cost per unit of working time (hour) will be higher. With a salary of 20,000 rubles. average annual cost hours of work will be 122.32 rubles. (20,000 rubles: 1962 hours × 12 months) instead of 120.85 rubles. (20,000 rubles: 1986 hours × 12 months).

Then the day off provided for by the internal labor regulations (schedules of work and rest) does not need to be paid separately, and the entire amount of wages accrued to employees reduces the taxable income tax base.

What to put on the table

In the time sheet (form No. T-12), approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1, an additional paid day off can be marked with the letter code "OV" or the digital "27".

Considering that the situation is non-standard, the employer can develop and approve by order his own unique code to designate an additional day off in the timesheet, “pulling” up to symbol certain order of payment for that day.

How to make a day off instead of a working day

If the employer provides an additional day off annually, the provision on this, linked to a decrease in the norm of working hours, should be enshrined in the internal labor regulations. * See a fragment of this document below.

Fragment of the Internal Labor Regulations Section VIII. Working hours and rest time

In accordance with the norms of part 2 of article 74 of the Labor Code on upcoming changes in conditions employment contract, as well as their reasons, the employer is obliged to notify the employee in writing no later than two months.

Note that according to part 2 of article 57 of the Labor Code, the conditions of remuneration, including the amount tariff rate or the employee's salary, are mandatory conditions labor contract.

A change in the internal labor regulations is formalized by order. See below for a sample order to amend the internal labor regulations.

Sample order to amend the Internal Labor Regulations

One-time extra day off

If the decision to grant an additional day off is of a single nature, it is drawn up by order in any form.

One-time payment extra day recreation. The order should provide that the granted day off is payable.

Since the mechanism for paying for such a day is not established by the Labor Code, Rostrud believes that it should be paid in the amount of average earnings (letter dated 12/19/2007 No. 5202-6-0).

The average earnings to pay for an additional day of rest will be calculated in accordance with the norms of Article 139 of the Labor Code and the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.

income tax. The average earnings retained by the employee for that day will not reduce the taxable income tax base. For the purpose of taxation of profits, only the amount of average earnings retained in cases provided for by the labor legislation of the Russian Federation (clause 6 of article 255 of the NKRF) can be attributed to labor costs. *

WEEKEND INSTEAD OF ANOTHER DAY OF REST

The employer is always tempted not to reduce the norm of working hours, but to declare a day off on a certain day instead of another rest day for employees, for example:

Instead of another day off;

vacation days;

A day of rest, which is provided to employees who worked on a day off, and in other cases provided for by labor legislation.

Let's see if the employer has such a right and whether it is worth using it.

Day off instead of day off

According to part 5 of article 112 of the Labor Code, the right to transfer days off to other days is granted only to the Government of the Russian Federation.

Days are moved for the purpose of rational use weekend and non-working employees public holidays. As a rule, due to such a transfer, the duration of the weekly uninterrupted rest only increases, and does not decrease in any way. At the same time, the Government of the Russian Federation officially publishes the regulatory legal act on the transfer no later than one month before the corresponding calendar year.

Let's say the day of rest will be moved from Saturday or Sunday to a weekday. In this case, there is a danger that the actual duration of the weekly uninterrupted rest of employees will be reduced and amount to less than 42 hours. This can happen if a business day in the middle of the week is declared a holiday. This is a direct violation of the workers' right to rest.

All staff on paid vacation

An employer can provide additional time off to employees by reducing the length of their annual paid leave. This requires the consent of all employees of the enterprise. However, this option is the most time-consuming, it can be used in companies with a small number of employees.

All employees will need to apply for one day of vacation. You will have to issue an order for each employee, a note-calculation for the provision of vacation, pay employees no later than three days' vacation pay for that day.

Vacation without pay

It is unlikely that employees will be pleased by the prospect of taking unpaid leave at the whim of the employer. But this option is possible with the unconditional consent of each employee. The procedure and grounds for granting leave without pay are established in Article 128 of the Labor Code.

Personal statement for personal reasons. Each employee can write an application addressed to the employer with a request to grant leave for family reasons or other valid reasons.

Order. The employer, based on the statements of employees, will issue an appropriate order for each employee in the form No. T-6, which is approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1.

Minus salary and vacation. However, agreeing to an additional day off at his own expense, the employee loses in wages and not only. If during the working year he took a vacation without pay for more than 14 calendar days, he shifts the start date of the next working year.

Insurance experience for retirement. also day unpaid leave is not taken into account when calculating the length of service in the system of compulsory pension insurance.

Rest day for work on the weekend

In agreement with employees, the employer can provide them with a day of rest for work on the day off set for them (part 3 of article 153 of the Labor Code of the Russian Federation). For example, employees will work on Saturday, May 26, and on May 28 (Monday) they will be asked to provide them with a day of rest. Given that employees will rest on May 27 and May 28, the employer does not violate the norm of Article 110 of the Labor Code of the Russian Federation on the duration of a weekly uninterrupted rest.

Offer to work on weekends. The employer must send each employee a job offer on the day off, indicating what privileges the employee will receive.

Employee consent. Engagement to work on weekends is allowed with the written consent of the employee and taking into account the opinion of the elected body of the primary trade union organization(part 5 of article 113 of the Labor Code of the Russian Federation).

Order. Having received the consent of the employees, the employer must arrange the transfer of the day off by the appropriate order.

Disabled workers and women with children under the age of three should be familiarized against signature with their right to refuse to work on a day off (part 7 of article 113 of the Labor Code of the Russian Federation).

Payment. In this case, work on a day off for employees (May 26, Saturday) will be paid in a single amount, and the rest day - May 28 (additional day off) will not be paid (Rostrud letter dated 10/31/2008 No. 5917-TZ).

What to include on the spreadsheet. In the timesheet, another day of rest granted for work on a day off is indicated by the letter code "HB" or the digital "28".