Filling out the time sheet for each employee, you need to use a whole list of codes. And special confusion always arises in situations with holidays. Meanwhile, an error in the code is fraught with inaccuracies in the calculation of payments to employees. This article will help you avoid this.

In the unified form of the timesheet, for each letter code there is a digital analogue. For example, vacation on the time sheet is marked with the code OT or 09. You can use any of them, but the letter codes are clearer. There is no point in specifying both codes at once.

For its own timesheet form, the company has the right to enter its own encoding, but this again can lead to confusion and incorrect payroll calculations. Therefore, it is easier to use the usual codes from a unified form.

In this case, the last day of the actual work of the employee will be the day preceding the start of the vacation. In other words, labor Relations with the employee are terminated from the moment the vacation begins. This is the conclusion made in the ruling of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-О-О. A similar point of view is reflected in the letter of Rostrud dated December 24, 2007 No. 5277-6-1.

However, the employer must keep records of working hours until last day holidays. Even despite the fact that when granting leave with subsequent dismissal, the company is obliged to issue a work book to the employee on the last working day and pay him in full. That is, the report card must reflect all the days of vacation until its end. We received such clarifications from Rostrud.

Example 3: How to mark vacation with subsequent dismissal in the report card
An employee of Vector LLC Kharlamova A.I. wrote an application for leave with subsequent dismissal, which the administration agreed. Last day of work - June 2, vacation from June 3 to 28 calendar days.

In this case, in the report card, June 1 should be marked with code B, and June 2 with code Y. And all the other days of June with code OT. The exception is June 12th. Here you need to put the code B. In addition, the last day of the vacation, July 1, will also need to be marked with the OT code.

We have given a sample of filling out the June report card according to Kharlamova above.

The employee took a vacation at his own expense

The coding for leave without pay depends on the reason for which the employee took it.

If, for family reasons and other valid reasons, with the consent of the employer, put the DO code in the time sheet (leave without saving wages provided with permission from the employer). If your company is required to provide leave under the Labor Code, for example, in the event of a wedding or the birth of a child, then reflect the OZ code in the report card (unpaid leave under the conditions provided for by law). Finally, leave at your own expense collective agreement or industry agreement in the report card is marked with the DB code (annual additional leave without pay).

A suitable code should be noted for all vacation days - both working and weekends. Including holidays. After all, they are not included in the number of days only of annual paid leave. If the holiday falls on vacation at your own expense, then this does not affect its duration.

Example 4: How to mark vacation days without pay in the report card
Yu.G. Samokhvalov, employee of Vector LLC wrote an application for leave at his own expense for family reasons in the period from 9 to 25 June. The director agreed to give the employee such leave. In the report card, the accountant marked with the code TO all the days from June 9 to June 25 - both ordinary working days, weekends, and a holiday on June 12.

A sample of filling out the time sheet according to Samokhvalov is above.

Employee returns to work while on vacation

Employees who are on children's leave have the right to work part-time or at home (Article 256 of the Labor Code of the Russian Federation). In this case, they have the right to childcare allowance up to one and a half years, and to a salary.

Such a dual position of an employee requires special filling in the time sheet. It needs to be added with one more line. And in the first line put down the OJ code - parental leave until he reaches the age of three years, and in the second code I - the duration of work in the daytime (or B - day off).

Example 5: How to mark the days of work during children's leave in the report card
OA Maslova, an employee of Vector LLC, is on parental leave. At the same time, she works four days a week - from Tuesday to Friday. Consider, using the example of June, how to fill out a time sheet.

Firstly, all days of the month, without exception, must be marked with the coolant code. Secondly, working days should be marked with code I, regular weekends with code B, and all non-working Mondays with code HB (additional days off without pay).

A sample of filling out the time sheet according to Maslova is above.

But at the same time as parental leave, annual paid leave will not work either. This is the opinion of both officials (letter of Rostrud dated October 15, 2012 No. PG / 8139-6-1), and judges (decree of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 No. 1). That is, you can work part-time during children's leave, but you cannot be on two holidays at the same time.

If an employee falls ill, she can count on both sick leave and care allowance. After all, these payments have different reasons.

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.

In this article, we will consider the letter designations in the time sheet. Let's talk about the features of maintaining a time sheet. Find out who fills out the timesheet.

Accounting for hours worked is carried out in order to further calculate the salaries of employees. For the convenience of records, a time sheet was developed. It is impossible to refuse to conduct it - it will be a violation Labor Code accordingly, penalties will apply.

The table performs several functions:

• used to record the time spent by an employee at work;
• serves to supervise the work schedule;
• helps to collect information for statistics and making payments.

Features of maintaining a time sheet

Some features of working with a time sheet:

• there cannot be several time sheets for one company or one of its divisions;
• records supported by documentary evidence are entered into it daily;
• deletion of graphs and lines from the timesheet is prohibited.

Letter designations in the time sheet: who fills out the time sheet

The company must have a person who is responsible for the accuracy and completeness of the data in the report card. If in job description such an obligation is not listed, the head of the company issues an order.

Usually, a payroll accountant or an employee supervises the entry of information into the time sheet. personnel service. If the firm is large and includes more than one structural subdivision, it becomes impossible for one employee to take into account the hours worked by employees, then a decision is made to appoint a person responsible for each unit separately. All time sheets are grouped into a journal and sent to the accounting department.

The algorithm for filling out the time sheet

• We decide on the method of recording labor time:

1. accounting for the arrival or absence of an employee,
2. accounting for non-standard situations (did not appear, did not arrive on time, worked overtime).

• Designation of the method of specifying several designations in one day:

1. through a fraction (/),
2. organizing 2 separate entries per employee.

• We decide on the method of specifying the exact working time:

1. by type 2:30 (2 hours 30 minutes),
2. decimal fraction 2.5 hours

• We decide how we will make changes:

1. drawing up a separate corrective sheet,
2. in his own way.

• Choose encoding:

1. letters,
2. numbers.

When the steps listed above are completed, you can proceed to making entries in the time sheet. The table shows the filling steps:

Table of symbols of the time sheet

The table discusses the symbols in the time sheet:

Summarized accounting of working hours

Calculations are based on a calendar day, not a shift. That is, when the shift (12 hours) starts at 21:00 and ends at 9:00 next. day, a note will be made in the table about the working time for the day the shift starts - 3 hours (from 21:00 to 24:00), and for the day it ends - 9 hours (from 00:00 to 09:00).

The procedure for filling out the time sheet

The spreadsheet has its own characteristics:

• To show the daily cost of labor time for a full month per employee, the table highlights:

1. 2 lines (columns 4, 6) in f. T-12;
2. 4 lines (column 4), 2 lines for 2 weeks and the corresponding number of columns (15, 16), in f. T-13.

The number of columns can be increased for the accuracy of entering additional information. In gr. 4 and 6 of both timesheets in the topmost line, the codes for the cost of labor hours should be written, and at the bottom the amount of actually non-/worked time on a specific day is written.

• All employees of the organization have a personal personnel number used in papers relating to their work and its payment. As for part-time workers, you have to assign 2 numbers to them at once, because a standard package of employment documents must be drawn up for them. Labor time will be counted separately for both personnel numbers.
• The top lines in columns 5, 7 (form T-12) are filled with data on the number of days that the employee has fully worked. The bottom lines are for the slave. time for the period (in hours).
• At the end of each month, the personnel officer receives ready-made reports from the employees who kept the time sheets. His task will be to compare the information in the reports with information from the personnel department. If necessary, he indicates the reasons why the employee did not come to work. He also checks when the employee was given leave, when he received travel allowances. The purpose of such a reconciliation is to clarify which hours were missed for a good reason, and which are considered absenteeism.
• Time tracking can be done in two ways:

1. accounting of arrivals to work and missed shifts,
2. accounting for exceptionally special situations (absenteeism, delays, overtime).

• If one of the employees was fired, his personnel number is removed from the list in the next. months after his departure.
• When new employees are hired by the company, their personnel numbers are entered into the database in the same month.
• Entries in the time sheet are made only if there are supporting documents:

1. about the absence in the work. employee time,
2. on the departure of an employee on a part-time basis,
3. about processing (initiated by the employer or the employee himself),
4. about reducing the number of working hours.

• Data on missed shifts, indicated in days, are coded and entered in the upper line of the column, the lower ones are not to be filled in.
• When filling out f. T-12 of the timesheet, section two “Settlements with personnel for wages” for a similar type of payment for all employees and corr. account used c. from 18 to 22. If they are different for individual employees, gr. from 18 to 34.
• When entering information to calculate the amount of salary in f. T-13:

1. for the same pay and corr. accounts for all employees, “Wage type code” and “Corresponding account” are used above the plate with gr. 7-9 and gr. 9 (without filling gr. 7.8);
2. for various payments and corr. accounts for employees apply c. 7-9. An additional field with the same No columns is useful for information on payment types, if there are more than 4 of them.

Separate cases of spreadsheet

The table considers individual cases:

Features of filling out the time sheet for certain categories of workers

The table discusses the features of filling for some categories of workers:

Legislative acts on the topic

Common Mistakes

Mistake #1: Timesheet entries are not made every day.

T-12 time sheet - a form approved by the State Statistics Committee and is one of the register options for recording working hours. Where to download the form of the time sheet and what is the specifics of it practical application, we will tell in the article.

What is the form T-12 (time sheet)

On the basis of the T-12 form, introduced into the practice of document management by the State Statistics Committee in the resolution of 01/05/2004 No. 1, a time sheet is formed, which is intended for use for the following purposes:

• keeping records of visits by employees to their place of work in accordance with the established schedule;
• determining indicators for calculating the salaries of employees;
• formation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be completed manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, designed to be filled in automatically when access control systems are activated, is compiled on the basis of another form of the State Statistics Committee - T-13. The selected form of the time sheet for 2017 must be indicated in the accounting policy.

Read about what the T-13 form is in the article. "Unified form No. T-13 - form and sample" .

When is it supposed to use the time sheet form 0504421 according to OKUD

The form of the time sheet corresponding to the OKUD number 0504421 (T-12 has a very similar name to it, so confusion can sometimes arise when applying a particular document) was introduced in business turnover The Ministry of Finance of the Russian Federation, which issued an order dated March 30, 2015 No. 52n. This document is used for the same purposes as the T-12, but is subject to use in government agencies.

The timesheet corresponding to form 0504421 also has a rather similar structure with form T-12. Therefore, for an employee of the HR department, as a rule, it is not a problem to adapt to a document approved by the Ministry of Finance if he is used to using the form from the State Statistics Committee, and vice versa.

Is it allowed in private firms to use the time sheet f. 0504421

The use of a time sheet in form 0504421 is not prohibited for private companies. The fact is that from 01/01/2013, firms that are not directly required by law to use specific unified forms primary sources, it is allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by employees, a time sheet on the form T-12, and form 0504421, or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.

Read more about filling out the T-12 form in the material "Unified form No. T-12 - form and sample" .

Where Form T-12 is available for download

You can download the time sheet - a form of a simple form T-12 - on our portal.

Time sheet, form 0504421 (download form)

Form 0504421 is also available for download on our website.

How are vacations shown on the time sheet?

Unified forms for maintaining a record sheet of visits to employees at Russian enterprises T-12 and T-13 assume the reflection of information about holidays using the codes given on the title page of the T-12 form.

These codes are presented in two varieties: alphabetic and numeric. The use of both is the same. Moreover, in the local standard of the organization, a certain mixed version of the application or involving the use of completely different codes can be fixed. The employer also has the right to independently develop and apply a form of a time sheet with symbols in it.

Let's see what designations apply to vacations.

Vacation basic and additional

When an employee goes on a regular paid vacation, and the company uses the T-12 or T-13 form, in the accounting table, which is given in the time sheet, the letter code OT or the numeric code 09 is recorded for each day of the employee's vacation.

If the rest is additional, then another code is put down: OD (10).

Educational and unpaid leave (administrative leave)

In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:

• provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the report card;
• mandatory provided by the employer at the request of the employee - the OZ code (17) is used.

study leave also labor law has 2 varieties (Article 173 of the Labor Code of the Russian Federation):

• vacation for study with the preservation of earnings - is reflected using the code U (11);
• unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

You can learn more about the legislative regulation of the provision of study leave in the article "Study leave under Article 173 of the Labor Code (nuances)".

Maternity and parental leave

Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using the code P (14). Parental leave granted under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

A scenario is possible in which an employee who is on parental leave will work part-time. If so, then when taking into account her visits in the report card, the “double” code I (01) and OJ (15) will be used. These codes can be indicated in one cell of the time sheet using the “/” symbol (for example, I / OZH or 01/15), or an additional line can be added to the form of the time sheet.

Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will record: K / RV / OZH (06/03/15).

What to put in the report card if the vacation falls on a holiday

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main or annual additional paid vacation are not included in the number of calendar days of vacation and are not taken into account.

Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation of December 21, 2011 No. 20-PV11).

It follows that holidays falling on vacation in the report card must be indicated by the code "B" or 26.

And if you want, you can install your own code for this. This was indicated by the Ministry of Labor in a letter dated April 27, 2017 No. 14-2 / ​​V-370.

Results

The Russian legislator has put into circulation forms for monitoring the presence of employees at work, adapted for employers of any form (including firms, both private and public). Employers who are not related to government agencies have the right to use any form of relevant accounting documents. However, the T-12 form continues to be one of the most convenient.

Labor law obliges employers to keep records of the hours worked by employees. Organizations must record hours worked regardless of their legal status and individual entrepreneurs. Especially for this, the State Statistics Committee developed and approved the forms of the Timesheet N T-12 and N T-13.

Here are instructions for filling out, which will help to correctly reflect the data and use the time sheet rationally.

Why do you need a time sheet

The time sheet, approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1, helps the personnel service and accounting department of the enterprise:

• take into account the time worked or not worked by an employee;
• monitor compliance with the working time schedule (attendance, non-attendance, lateness);
• have official information about the time worked by each employee for calculating salaries or compiling statistical reports.

He will help the accountant confirm the legitimacy of accruing or not accruing wages and compensations to each employee. Personnel officer - to track the turnout and, if necessary, justify the penalty imposed on the employee.

The time sheet refers to the forms of documents that are issued to the employee upon dismissal along with work book at his request (Article 84.1 of the Tax Code of the Russian Federation).

It should be noted that the unified forms of timesheets N T-12 and N T-13 from January 1, 2013 are not mandatory for use. However, employers are required to keep records (part 4 of article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other ways to control the time spent by employees in the workplace. But in fact, the format of the form developed by the State Statistics Committee is quite convenient and continues to be used everywhere.

Who keeps the timesheet in the organization

According to the Guidelines for the application and filling out forms of primary accounting documents:

• the time sheet for 2019 is compiled and maintained by an authorized person;
• the document is signed by the head of the department and the employee of the personnel service;
• after which it is transferred to the accounting department.

As we can see, the rules do not establish the position of the employee who maintains the timesheet. Management has the right to appoint anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person. If the order to appoint such an employee is not issued, then the obligation to keep records should be spelled out in employment contract. Otherwise, it is unlawful to require an employee to keep records. AT large organizations Each department has a designated worker. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer. An employee of the personnel department checks the information, fills out the documents necessary for his work on its basis, signs the time sheet and transfers it to the accountant.

In small firms, such a long chain is not observed - the time sheet leads personnel worker, and then immediately transfers to the accounting department.

What is the difference between forms N T-12 and N T-13 of the Timesheet

The two approved forms differ in topics, one of them (T-13) is used in institutions and firms where a special turnstile is installed - automatic system controlling attendance of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees for wages. But if the firm keeps accounts with personnel as separate view accounting, section 2 simply remains blank.

Filling out the time sheet

There are two ways to complete the spreadsheet:

• continuous filling - every day all appearances and absences are noted;
• filling in by deviations - only lateness, absenteeism are noted.

For example, we give instructions for filling out the T-13 form using the continuous filling method.

Step 1 - the name of the organization and structural unit

At the top, enter the name of the company (full name of IP) and the name of the structural unit. This could be a sales department, a marketing department, a production department, etc.

Step 2 - OKPO code

OKPO - all-Russian classifier enterprises and organizations. Contained in the databases of Rosstat, consists of:

• 8 digits for legal entities;
• 10 digits for IP.

Step 3 - document number and date of compilation

• The number of the document is assigned in order.
• The compilation date is usually the last day of the reporting month.

Step 4 - reporting period

The time sheet is handed over for the month - the period from the first to last number August in our case.

Step 5 - Employee Information

A separate line is filled in for each employee of the department.

• Ordinal number in the table.
• Surname and position of the employee.

• A personnel number is assigned to each employee and is used in all internal documents accounting. It is retained by the employee for the entire time of work in the organization and is not transferred to another person for several more years after the dismissal.

Step 6 - Attendance and Hours Details

Abbreviated symbols are used to fill in information about attendances and absences of employees. You will find a list of them at the end of the article in a separate paragraph. In our example, for the worker Petrov A.A. 4 abbreviations used:

• I - turnout (in the case of turnout, the number of hours worked is recorded in the bottom cell);
• On a weekend;
• K - business trip;
• OT - vacation.

Step 7 - the total number of days and hours for the month

• In the 5th column indicate the number of days and hours worked for every half month.

• In the 6th column - the total number of days and hours for the month.

Step 8 - Payroll Information

The payment type code defines a specific type of cash payment, encrypted in numbers. Full list See codes at the end of the article. The example uses:

• 2000 - salary (wages);
• 2012 - vacation.

• Corresponding account - an account from which the costs for the specified type of remuneration are written off. In our case, the account for writing off wages, travel payments and vacation pay is the same.

• Column 9 indicates the number of days or hours worked for each type of wage. In our case, the days of attendance and business trips are entered in the upper cell, and the days of being on vacation are in the lower cell.

If one type of remuneration (salary) is applicable to all employees during the month, then the type of payment code and account number are written on top, columns 7 and 8 are left blank, indicating only the days worked or hours worked in column 9. Like this:

Step 9 - details of the reasons and time of no-show

Columns 10-12 contain the code for the reason for the absence and the number of hours of absence. In our example, the employee was absent for 13 days:

• 3 days - in connection with a business trip;
• I was on vacation for 10 days.

Step 10 - signatures of responsible persons

The time sheet is signed at the end of the month:

• the officer responsible for the maintenance;
• department head;
• personnel worker.

How to mark vacation in the time sheet

Before marking a vacation in the time sheet, it is important to know the following points:

• what type of vacation to put down;
• vacation period - from what date to what date the employee rests;
• what method the time sheet is filled in - solid or only deviations are recorded.

Different types of leave are indicated in the report card by the following abbreviations:

When using both methods of filling out the time sheet, the leave symbol is affixed for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts (conditional code “I”), and when using the method of accounting for deviations, they remain empty.

Other designations and codes in the table

We give the letter designations used in the time sheet in the form of tables.

Workplace presence:

Absence from work:

We give only main digital codes of types of remuneration(The full list is in the Order of the Federal Tax Service of Russia of October 13, 2006 N SAE-3-04 / [email protected]):

Completed timesheet template