Control of working hours is mandatory for all enterprises, regardless of the form of ownership and the number of employees. The requirement is established in Art. 91 Labor Code of the Russian Federation.

General filling out questions

To record the time worked by an employee, a time sheet is kept, which is part of the mandatory forms of the enterprise for maintaining personnel records.

A time sheet is a document that serves as the basis for determining the number of hours worked by an employee, the data of which is used to calculate wages and vacation pay.

His information is used:

• For calculating wages and holidays for employees.
• When conducting inspections by various external control bodies.
• To obtain information from management about employee compliance with the work schedule. The document becomes especially important when working on a shift schedule or piece-rate wages.
• Generating statistical reporting and calculating the average headcount.

The data is entered on the basis of the following supporting documents:

1. Organizational orders on employment, business trips, and various types of vacations.
2. Certificates of incapacity for work.
3. Certificates and reports from department heads.
4. Other business papers accepted by internal document flow.

Users of time sheet information are accounting employees, management, external consumers - tax, labor inspectorates and other authorities. The form is drawn up in a single copy and stored for 5 years in the accounting department as a supporting document for payroll. This period corresponds to the archiving period of general accounting documents. For industries with special working conditions, a period of 75 years is applied. The duration of storage is due to the need to confirm the time of work under special working conditions for early retirement.

The compilation of data is entrusted to the personnel employee of the enterprise, with subsequent approval of the document by the manager. In the absence of a personnel service in organizations or individual entrepreneurs with a small number of employees, the responsibility is assigned to the official.

The persons responsible for its preparation are included in the accounting policy of the enterprise. Improper performance of duties leads to possible punishment from management in accordance with Art. 192 Labor Code of the Russian Federation.

An enterprise can use various timesheet filling methods, which the company selects independently.

Accounting may include:

• Complete registration method. The accounting employee enters data every day. The method is used when the organization has a work schedule with a different number of hours - a sliding schedule, part-time employees.
• Deviation method. Deviations include late arrivals, absences for various reasons, and overtime on holidays. The method is used by companies with a constant hourly work schedule.

Rules and sample filling

The personnel registration form is subject to the rules for filling out primary documents. The records must be reliable, the form must contain the necessary details of the enterprise, division, and officials.

Filling out the document has a number of features:

• The form is filled out for the entire enterprise or for its individual divisions.
• Accounting is carried out for each employee separately. All staff units have a unique number. Employee identification is carried out by indicating the full name and position to exclude coincidences among namesakes.
• Data is generated for all employees on the staffing table. Employees on maternity leave are also indicated.

Once compiled, the document is signed by the responsible person, an employee of the personnel service, and approved by the head of the structural unit or enterprise.

Exist two types of forms– T-12 and T-13, which are approved by the State Statistics Committee. In one enterprise, it is allowed to use only one of them, and it is also allowed to independently develop the form while maintaining all the required details. Simultaneous use of different types is prohibited.

• Form T-12 used for manual filling and consists of 2 sections that allow you to mark the time worked and make payroll. When using payroll statements, the section for calculating wages may not be filled out.

• Form T-13 used to automatically fill out the form. It reflects only personnel records of attendance times and absences with reasons for absence.

For simplicity and accessibility of time sheet information, all users use symbols that are the same for all documents. The list of codes and decryptions is given on the title of the T-12 form.

The main codes used in the document:

The company has the right to introduce independently developed designations. The procedure for using special symbols is fixed in the accounting policy.

The frequency of drawing up time sheets is approved in the accounting policy. The best option is to fill out the form twice a month to calculate the interim payment - advance payment and the final settlement with the employee for wages at the end of the month.

Nuances of filling in a shift work schedule

Shift work schedule involves working in a mode with the number of visits moving from month to month. An employee with a variable schedule may not work or exceed the standard working hours established per month. Minor deviation within 2 shifts is allowed. It is important to prevent overtime according to the annual working time standard, which obliges the employer to pay overtime.
If the schedule falls within 2 days, the timesheet indicates the actual time spent at the workplace in the box for each date. Breaking down into days allows you to determine night hours for calculating payments.

Changes to the timesheet data are made in the month the error or inconsistency is discovered. This happens on the basis of an order from the manager. After its publication, a corrective document is created, the date of which corresponds to the day of the correction. Corrected information entails a recalculation of wages and reporting by employees of the accounting department.

Regulatory documents regulating the rules for maintaining timesheets

The legislation regulates the procedure for reporting employees. Filling out the document is carried out taking into account the requirements of laws and acts on accounting for entering the mandatory details of the enterprise and employees.

For building Provisions are used for proper accounting:

• The Labor Code of the Russian Federation obliges enterprises to standardize working hours.
• Accounting legislation. Regulates the possibility of independently developing forms of primary documents. Indicates, along with PBU 22/2010, the procedure for changing erroneous data.
• Resolution of the State Statistics Committee of Russia dated January 5, 2004. for No. 1, which approved the forms of report cards.

Video: examples of filling out forms T-12 and T-13

You can see examples of filling out a document both manually and automatically in the following videos.
General information and rules for completing the T-12 form.

Creating and filling out a timesheet in the 1C:Enterprise program. Part 1.

Who signs the time sheet? at the enterprise, as stated in the resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. However, in fact, there are some nuances that are worth paying attention to - that’s what we’ll talk about in our article.

Who should sign the time sheet?

Forms T-12 and T-13 used at enterprises for accounting sheets were approved in 2004 by Decree of the State Statistics Committee of the Russian Federation No. 1. Despite the fact that on January 1, 2013, the federal law of December 6, 2011 No. 402-FZ “On Accounting” came into force ", which made this regulatory act optional (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012), the forms are still used:

1. T-12 - with normal preparation, as well as simultaneous payment calculation. Typically, such a report card is filled out by hand on a prepared form using ink or a ballpoint pen.
2. T-13 - when using automatic time and attendance systems (turnstiles, pass registration systems, personal electronic access cards, etc.). As a rule, a report card in this form is prepared using special programs.

In general, the difference between these forms is small, so in many cases they can be interchangeable. Moreover, the resolution of the State Statistics Committee allows, if necessary, to enter additional columns into them if working conditions require taking into account additional information.

The resolution of the State Statistics Committee of the Russian Federation, which approved the forms of timesheets, simultaneously approved the procedure for filling them out. The report card is prepared by an authorized person and signed by the head of the relevant department, workshop or other unit. In addition, the finished timesheet is also signed by the personnel officer, after which the document is transferred to the accounting department of the enterprise.

However, it is necessary to remember: from 01/01/2013, organizations themselves have the right to approve a sample accounting sheet, as well as internal regulations regarding the rules for its maintenance. In any case, information from the Ministry of Finance of the Russian Federation No. PZ-10/2012 directly allows this. Accordingly, by his order, the head of the organization has the right to appoint persons who will be responsible for ensuring that accounting sheets are compiled and submitted to the accounting department for payroll calculation.

Also, by his order, the manager can approve the rules by which the timesheet will be filled out. The fact is that Resolution of the State Statistics Committee of the Russian Federation No. 1 dated January 05, 2004 allows you to enter information into the timesheet in the following ways:

1. The “continuous” method, when data for each day (each shift) is entered into the timesheet. It is used in cases where the length of the working day may vary.
2. Deviation method. It is used in situations where the shift lengths are the same. In this case, only deviations from the usual procedure are recorded: absences from work, overtime, etc.

The management of the organization decides which method to choose. It is only important to ensure that only one method is used.

Don't know your rights?

Who approves time sheets in institutions?

Forms T-12 and T-13, as well as independently developed samples, are used only in a limited number of cases. In particular, form 0504421, approved by order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015, should be applied to many institutions. The rules established by this order differ significantly from those provided for by Resolution of the State Statistics Committee of the Russian Federation No. 1.

In particular, according to Order No. 52n, the time sheet should not be approved by the personnel service. As a result, the signature of the personnel officer is not required, therefore the document drawn up by the person appointed by the order for the organization is signed by him and immediately transferred to the accounting department for payroll calculation.

The guidelines approved by the same order indicate that the report card in form 0504421 can be adjusted in cases where the information specified in it is found to be unreliable. In this case, the responsible person draws up a corrective time sheet and also submits it to the accounting department.

Who can be appointed responsible for drawing up and approving the timesheet? Here the answer can be given by job descriptions approved by the institution. When preparing them, they are usually guided by the qualification directory of positions, approved by Resolution of the Ministry of Labor of the Russian Federation No. 37 of August 21, 1998, according to which the organization of time sheets in the organization is entrusted to the head of the personnel department. Personal timesheet keeping from the boss is not required. He can only control the work of timekeepers who directly compile documents.

Can an accountant keep a timesheet?

In practice, the question often arises as to whether timesheet maintenance can be entrusted to an accountant. It should be noted here that the circle of persons who are required to keep time sheets is not directly fixed by law. That is, from a purely formal point of view, it is possible to entrust this work to an accountant of the organization.

However, is it worth doing? The fact is that the responsibilities of an accountant, according to the qualification directory, only include accepting primary documents for recording the time worked by employees and calculating wages. Neither the accounting law, nor the qualification directory, nor the professional standard of an accountant, nor any other regulatory act provides for the obligation to maintain time records. Moreover, if the enterprise uses forms T-12 and T-13, then it is easy to notice that in the rules for their maintenance, the accountant is not mentioned among the persons indicated as signing the time sheet.

However, if the enterprise does not have a personnel department, it is possible to assign these responsibilities to an accountant. However, in this case, it is important to remember that the corresponding functions must be established by the internal regulations of the enterprise. You can do this in 2 ways:

1. Having accepted the appropriate job description. At the same time, for accountants working in JSCs, insurance companies and a number of other organizations, instructions must be developed on the basis of professional standards.
2. By making an entry about this in the employment contract in the manner prescribed by law.

If neither the employment contract nor the job description provides for such a function, the accountant has the right to refuse to maintain such documents.

Provisions

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1. General Provisions

1.1. This Regulation is being introduced to systematize the process of collecting and processing information on working time spent by employees of the enterprise.

1.2. To maintain timesheets of working hours in the divisions of the enterprise, by order of the director, responsible persons are appointed from among the employees of these divisions.

1.3. The job responsibilities of employees responsible for time records include the following functions: monitoring the actual time spent by department employees at work and maintaining time records with responsibility for the correct reflection of employees’ working time in the time sheet and the timely submission of the time sheet for calculation.

1.4. To perform the duties, the employee responsible for timekeeping:

1.4.1. maintains records of the staff of the department;

1.4.2. on the basis of documents (orders on personnel and general issues), makes changes to the list related to hiring, dismissal, relocation, changing work schedules, grades, granting vacations, etc.;

1.4.3. monitors the timeliness of reporting to work and leaving work, the presence of employees at the workplace, notifying the head of the department about absences, tardiness, premature departures and the reasons that caused them;

1.4.4. controls the timeliness of submission and correct execution of documents confirming the right of employees to be absent from the workplace: certificates of temporary incapacity for work, certificates of care for patients, dismissal notes signed by the manager and others;

1.4.5. prepares lists of employees for issuing orders to work on weekends and non-working holidays.

1.5. If it is impossible for a designated employee to temporarily perform the duties of maintaining time sheets, the head of the unit, by his order for this period, appoints a responsible executor and notifies the Department of Personnel Management and Regime.

1.6. All employees whose duties are responsible for maintaining time records are required to familiarize themselves with these Regulations upon signature.

2. Definitions

Filling out the working time sheet correctly

Category A workers have the right to freely exit (enter) outside the enterprise during working hours. The list of positions belonging to category A is determined by Appendix 1 to these Regulations (developed by the Department of Personnel Management and Regime and approved by the director of the enterprise in agreement with the Board of Directors).

2.2. Category B workers– employees who have the right to leave the territory of the enterprise during a work shift only by providing supporting documents (dismissal letter, summons, statement signed by the manager, etc.).

Employees' applications for administrative leave and dismissals are endorsed by the heads of departments, workshops, and services.

2.3. Absenteeism register– a document reflecting the last name, first name, patronymic of the employee, his position, division, affiliation with the LLC, date, current (from ___ to ___) and total (in hours) time, reason for absence from the workplace. Personal information about the employee, as well as the date and time of the employee’s absence, are recorded by security staff at the checkpoint. Every month, information from the log is checked by employees of departments responsible for time records, who check the data from the log with available documents and, if necessary, find out the true reasons for the absence of employees from the workplace. In case of failure to provide supporting documents in the prescribed manner, the reason for absence is considered to be unauthorized departure from the workplace (lateness - at the beginning of the shift). If an employee has been absent for more than 4 hours in a row, and documents confirming his right to absence have not been provided in the prescribed manner, the employee will be given absenteeism and will not be paid for the working day. Absenteeism is documented in accordance with the procedure established by labor legislation. The rules for keeping a log of absent employees are developed by the Human Resources Department together with the security service and approved by the director of the enterprise.

3. Rules for filling out the timesheet

3.1. Time sheets are kept in electronic and paper versions.

3.2. The electronic version of the timesheet is entered into the 1C database by employees responsible for timesheets, taking into account the following requirements:

3.2.1. In the time sheet, data is entered broken down by day.

3.2.2. All types of working time (total hours worked, night hours worked, overtime hours) are indicated in a single time sheet for each department.

3.2.3. The name of the department in the time sheet is indicated in the “comment” column.

3.2.4. The “date” column of the time sheet indicates the last day of the reporting month.

3.2.5. The time sheet entered into the 1C electronic database is processed directly by the employee who entered the data.

3.3. In addition, employees responsible for timesheets fill out the timesheet in Excel format according to Appendix 2 and print it on paper. The signed time sheet is transferred to the accounting department for storage.

3.4. The time sheet contains the signature of the employee responsible for maintaining it (in the lower left corner), the visa of the immediate supervisor of this employee (in the lower right corner) and the visa of the head of the relevant Department, service, workshop (below the signature of the employee responsible for maintaining the time sheet). The signature of the responsible employee and the visas of the managers contain: job title, full name, signature, date of signing, telephone number and E-mail of the signatory.

3.5.1. Data about employees is entered into the timesheet in strict accordance with the implementation of the department’s staffing table.

3.5.2. If the employee’s actual place of work is in another department, an entry in the time sheet is made by the person responsible for maintaining the time sheet of the department in which this employee is included, but on the recommendation of the manager under whose direct subordination he works. In this case, the immediate supervisor, with his signature (below the signature of the person responsible for maintaining the timesheet with transcript and date), certifies that the timesheet is correctly filled out for his subordinates. For example:

— the place of work of the quality control inspector is Workshop No. 1. The time sheet for it is drawn up by the DCC timekeeper upon the recommendation of the shift foreman in which this inspector works. The master signs the timesheet below the signature of the DCC timekeeper.

— the actual place of work of the housekeeping department cleaner is the supply warehouse. The report card is submitted by the economic department in agreement with the head of the picking warehouse.

3.5.3. If an employee is transferred (moved) to another department during a calendar month (later than the first day), a separate time sheet for hours worked is issued for him, which is submitted simultaneously with the application for transfer. The time sheet shows hours of work up to and including the last working day in this department, and from the date of transfer (relocation) an “X” is entered. This employee is not included in the final report card for the month for the department. In the new unit, the report card is issued from the day of the actual transfer, but after the order is issued. On previous days an “X” is entered.

3.5.4. In case of dismissal, a separate report card is submitted to the employee, simultaneously with the application for dismissal (with a memo - in case of dismissal at the initiative of the employer). Hours of work up to and including the last working day are entered on the timesheet, and an “X” is entered after the day of dismissal. This employee is not included in the final report card for the month for the department.

3.5.5. Employees on parental leave to care for a child under 1.5 or 3 years of age are not included in the timesheet.

3.5.6. The list of employees is compiled in alphabetical order (by the first letters of the last name).

3.5.7. In the upper right corner of the timesheet, the monthly standard of working time is indicated according to the production calendar.

3.5.8. Serial numbering in column 1 is carried out according to the rates of the employees included in the timesheet (and not by last name). If an employee in a given department works at different rates, he is allocated as many serial numbers as the number of rates he occupies.

3.5.9. In column 2, Arabic numerals (1, 2, 3) indicate the employee’s disability group. For healthy workers, a dash is indicated.

3.5.10. Last name, first name, patronymic are written down in column 3 in full. At the same time, the spelling of the last name, first name and patronymic is carefully checked in case of discrepancy between the accepted name of the employee and his documents. In the event of a change in last name, first name, patronymic, new data is entered into the timesheet only after the HR department issues a corresponding order for the personnel of the enterprise.

3.5.11. Column 4 (position) indicates the position of the employee in strict accordance with the staffing table. The same column indicates the number of bets (1, 0.5, 0.25, etc.).

3.5.12. Column 6 indicates the KTU (labor participation rate), determined by the manager in accordance with the rules adopted at the enterprise.

3.5.13. Appearances (no-appearances) are indicated in columns 7-22. In columns 7-22 there are 4 lines - two for each half of the month. The first and third lines are used to mark the symbols (codes) of working time costs, and the second and fourth lines are used to record the duration of worked or unworked time (in hours, accurate to tenths of an hour) according to the corresponding codes of working time costs for each date.

3.5.14. Columns 23 and 24 indicate, respectively, the total number of days and hours worked by the employee in the first and second half of the month. To do this, two lines are highlighted in the indicated columns. The top line indicates the number of days (column 23) and hours (column 24) worked by the employee from the 1st to the 15th of the month inclusive. The bottom line indicates the number of days and hours worked by the employee from the 16th to the last day of the month inclusive.

3.5.15. Column 25 indicates the total number of days (shifts) worked by the employee during the month. The number of days entered in column 25 must be equal to the sum of the values ​​in the top and bottom lines of column 23.

3.5.16. Column 26 indicates the total number of hours worked by the employee during the month. The number of hours in column 26 should be equal to the sum of the values ​​in the top and bottom lines of column 24.

3.5.17. Columns 27 and 28 indicate the overtime hours worked by the employee, respectively, paid at one and a half and double rates. If an employee does not work the monthly standard of working time without good reason, overtime hours are not assigned to him.

3.5.18. Column 29 indicates the number of hours worked by the employee at night. In accordance with the Labor Code of the Russian Federation, night time is considered to be the time worked from 2200 to 600.

3.5.19. Column 30 indicates the number of hours worked per month by the employee on weekends and non-working holidays according to the orders of the director.

3.5.20. Column 31 indicates the number of night shifts worked by the employee during the month.

3.5.21. Columns 32-40 indicate the number of days of absence from work by type.

3.5.22. Column 41 indicates the total number of days of absence of the employee. The value of column 41 should be equal to the sum of the values ​​of columns 32-40.

3.5.23. Working hours for employees whose salary is set are set in strict accordance with the work schedule (8 hours, 4, 2, 24, 12, 1.5, etc.). Employees who have an hourly rate are given the actual time worked, accurate to tenths of an hour.

3.5.24. On pre-holiday days, the duration of the work shift for full-time employees is reduced by 1 hour. For employees who have a shortened working day (7 hours per shift or less), the duration of the shift on a pre-holiday day is not reduced. For employees who have a shortened working day of more than seven hours, the duration of the work shift on a pre-holiday day is reduced to 7 hours.

3.5.25. If it is necessary to work a full work shift (8 hours) on a pre-holiday day, an order is issued to organize work overtime. In this case, employees are marked on the time sheet with the time worked according to the order. An order on the organization of work during overtime is prepared by the department of organization and remuneration on the instructions of the director of the enterprise and sent to the relevant departments no later than one working day before the shift specified in the order.

3.5.26. If it is necessary to organize work on a day off or a non-working holiday, a corresponding order is issued. The time worked on a non-working holiday or day off is indicated on the time sheet in strict accordance with the order. The order on the organization of work on weekends (non-working holidays) is prepared by the department of organization and remuneration on the instructions of the director of the enterprise.

3.5.27. Work on a day off (non-working holiday) is carried out in accordance with the regulations on remuneration of employees of XXXXX LLC at double the rate. At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a non-working day is paid in a single amount, and a day of rest is not subject to payment.

3.5.28. If a holiday and a weekend coincide, the day off is transferred to the next working day after the holiday in accordance with the Labor Code of the Russian Federation.

3.5.29. Involvement of employees in overtime work, as well as work on a day off (non-working holiday) is allowed only with the written consent of the employee in cases provided for by the Labor Code of the Russian Federation, and is formalized by order. Work that is not properly completed is not reflected in the timesheet and is not subject to payment.

3.5.30. The reporting period for recording in the work time sheet is one calendar month (from the first to the last day inclusive).

3.5.31. If an employee performs labor functions on the territory of the enterprise (regardless of the production site), the number of hours worked in accordance with these Regulations is entered in the timesheet for each day worked.

3.5.32. If an employee is not on the territory of the enterprise’s production sites, or does not perform labor functions, a letter indicating the use of time is entered in the timesheet in accordance with Appendix 3.

3.5.33. If several types of time are used on one day (for example, 6 hours of work and 2 hours of idle time), the time sheet is kept for one employee in two lines.

3.5.34. Vacations (annual and administrative), sick leave are issued for all calendar days, including weekends (except for holidays).

3.6. Employees' wages are calculated by the enterprise's accounting department on the basis of timesheets entered into the 1C electronic database by employees of departments responsible for timesheets.

3.7. Data on working hours entered into the 1C electronic database must correspond to the data on the timesheets filled out in accordance with Appendix 2.

3.8. No corrections or additional notes are allowed on the report card.

4. The procedure for generating and submitting timesheets

4.1. At least once a week, the employee responsible for timekeeping collects data on the use of working time for his department

4.2. When workers leave during a work shift, the security service records the time of exit and return. If the employee did not leave for work reasons (there is no dismissal, and the employee does not belong to category A), the time of absence is deducted from the balance of hours worked.

4.3. All late arrivals and early departures from work are recorded by the security service and deducted from the working time balance. An exception is made for employees who come to work later or leave earlier due to dismissal, as well as employees belonging to category A.

4.4. As an exception, for individual employees who come to work by commuter or intercity public transport, at the request of the employee and the petition of the immediate supervisor, the start time of the work shift may be shifted. In this case, the employee’s application, endorsed by the head of the relevant unit (Department, service, workshop), is sent to the Deputy Head of the Department for Personnel Management, Regime and Internal Control, and a copy is sent to the security service.

4.5. Data on cases of lateness, unauthorized departures from work are sent by the security service to the Deputy Head of the Department for Personnel Management, Regime and Internal Control no later than the 1st day of the month following the reporting month. The Deputy Head of the Department for Personnel Management, Regime and Internal Control draws up analytical notes on violations of the work and rest regime by employees and, by the fifth day of the month following the reporting month, sends them to the heads of the relevant departments, workshops, and services.

4.6. Data on the use of working time is entered by employees of departments responsible for time records into the 1C electronic database before 1700 on the third day of the month following the reporting month.

4.7. Employees of departments responsible for time sheets, before 1700 on the first day of the month following the reporting month, fill out the time sheet form in accordance with Appendix 2, print them out and, after checking and signing by the relevant officials, transfer them for storage to the accounting department.

How to fill out a time sheet?
The time sheet not only reflects the number of hours worked by each employee, but also allows you to record information about attendance and absence from work on a daily basis. Some of the employees fell ill, some were absent for unknown reasons, and some went on vacation. Let's see how to correctly mark all these cases on the report card.

All organizations are required to maintain time sheets. This document is required in order to:

compile statistical reports on labor for statistical authorities.

The State Statistics Committee of Russia has approved two unified forms for time sheets - T-12 and T-13*. The forms differ in that T-12 is a universal option, and T-13 is carried out if the organization has an automatic system for monitoring attendance and no-shows at work (turnstile). In this case, the data is entered into the form via a computer. Most often, of course, they use the T-12 form, since access systems are not installed in all organizations.

The report card is compiled in one copy. At the end of the month, the completed report card must be signed by the heads of structural divisions and the HR employee. The document is then sent to the accounting department for payroll calculation.

Who keeps the timesheet

Previously, many organizations had a special position - timekeeper. Now managers consider it irrational to maintain a separate staffing unit only for recording exits and absences from work. Most often, the responsibility for keeping time sheets is assigned to a human resources specialist, accountant or heads of structural divisions in addition to their main functions. Remember that this responsibility must be enshrined in the employment contract and job description of the employee or assigned to him by order of the director of the organization.

How to reflect the use of working time in a timesheet

Forms T-12 and T-13 practically do not differ in the composition of the details, so we will consider filling out the timesheet using the example of one form - T-12. Or rather, its first section, which is called “accounting for the use of working time.” A sample of filling out the timesheet is given on page ....

The time sheet is kept for a month, and at the end of this period it summarizes the number of hours worked by each employee.

Timesheet forms: rules and sanctions

Interim results are also noted (for the first and second half of the month). Attendances and absences from work are recorded using the continuous registration method. This means that for each day of the month, some designation is entered in the corresponding cell - attendance or failure to appear for certain reasons (or due to unclear circumstances). However, it is also possible not to mark attendance, but to register only deviations from the work schedule (no-shows, tardiness, etc.). If there were no deviations during the month, then the report card will reflect only the final data on the results of work for the first and second half of the month and the overall result, and the other cells will remain empty.

Now let's see exactly how to enter the designations in the report card.

In columns 4 and 6 of the T-12 form there are two lines. The top line contains a letter designation of the types of working time spent on each day of the month (appearance, vacation, business trip, sick leave, etc.). The number of hours for them is recorded at the bottom. The letter designations are given on the title page of the T-12 form. For example, if an employee came to work on June 13 and was present full-time, then in the report card for June in the cell with the number 13 opposite the employee’s last name we will put “I” and 8 working hours. If he was on a business trip that day, then it is necessary to put “K”. But he did not have working hours in your organization that day, so we put zero in the bottom line. Weekends and holidays also have their own designation. The top line is marked with "in" and the bottom line with zeros.

Remember: to enter this or that code, you must have good reasons. For example, you can mark sick leave on your report card only if you know for sure that the employee has a certificate of temporary incapacity for work. The table on page ... provides a list of documents for all cases of absences and deviations from the established work schedule. If you do not have documents confirming the reason for the employee’s absence, then you can only note in the report card absence for unknown reasons (“NN”).

The symbols of worked and unworked time, which are presented on the title page of form T-12, are also used in form T-13

How to summarize

At the end of the month, you need to calculate the total number of days and hours worked. At the same time, weekends, absenteeism, absences for unknown reasons, sick days, business trips are excluded from the calculation of days worked - in general, all those days when the employee was absent from work. To calculate the number of hours worked, you simply need to add up the numbers in the second line of columns 4 and 6, and enter the results in column 5 (for the first half of the month), column 7 (for the second half of the month) and columns 8-13 (for the month as a whole) .

Separately, you need to calculate the number of days of no-shows and enter information about them in columns 14-16. Column 15 contains numerical codes for the reasons for non-appearance (these codes are given on the title page of the form, along with the letter designations). For example, the code for regular vacation is 09, and absence for unknown reasons is 30. And finally, it is necessary to determine the total number of days off for each employee for the month and enter it in column 17.

Symbols in the time sheet

The material is posted on the website HRM.RU

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Yaware Time Tracker

Service for effective monitoring of employee performance. Control of late arrivals, early departures, and absence of employees from work. There is a mobile application for tracking field employees.

Time Doctor

Online time tracking program. Tracks staff work, but also provides a breakdown of how much time is spent on certain projects (or clients). There is taking screenshots to monitor the work of employees.

The program collects information about which programs the employee worked in and how much time he spent on various sites. Reports are generated in which the manager can see the performance of subordinates and departments both according to the employees’ working time schedules and for the entire period without taking into account schedules. The keylogger intercepts all keystrokes of employees on their work computers.

HR management solution. Allows you not only to monitor the activities of your employees on the computer, but also to measure their productivity. Tracking working hours, running applications and visited websites. Screenshots. Analysis of typed text. Automatic notifications about violations of labor discipline. A wide range of reports for the department and for each employee.

Time tracking system for non-computer companies. Allows you to conveniently keep track of working hours using a biometric terminal or an Android tablet, which can be installed at the entrance.

My schedule

Personnel work schedule planning service. Accounting for lateness, time off, sick leave, vacations. Create a work schedule with one click. Work time tracking without equipment. Key Performance Indicators

Cloud application for time tracking. It consists of several applications that can be used independently (or in a team) in an online interface, on a tablet or phone.

Big Brother

Time tracking system. Allows you to mark the time spent at work, lunch breaks and downtime; monitors Internet traffic, generates reports on the use of working time.

Time tracking and access control system using biometrics and hardware terminals

A service for automatically recording and monitoring the working hours of sellers and employees through facial recognition. Allows you to record arrival and departure, controls the presence of employees at the workplace, notifying management about discipline problems. Generates a time sheet with a detailed report of visits and hours worked.

OfficeMETRICS

Office employee time tracking software. Records the beginning and end of the working day, lunch breaks, pauses, smoke breaks. Takes into account the operation of programs and website visits. All statistics collected by the program are presented in the form of visual reports.

Features of filling out a time sheet

Free personal time tracking software

Cloud solution for monitoring employee work on a PC. Tracks a wide range of activities: using applications, web surfing, correspondence on Skype, email. Allows you to monitor employee desktops in real time

1. Concept and content of a time sheet

Every organization in the Russian Federation must keep records of working hours.

The procedure for preparing a working time sheet

In large organizations and enterprises, a special structural unit (group, bureau, sector, etc.) of timekeeping is created. In small organizations, a separate position can be introduced - timekeeper. In offices where the use of such an employee to keep track of working hours is irrational, this function is entrusted to an authorized (appointed by order of the manager) official. Often, time tracking becomes the responsibility of the secretary.

Working time is the time during which an employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, relate to working time1.

The employer is required to keep records of the time actually worked by each employee. Maintaining a time sheet is organized taking into account the specifics of the organization’s work.

Accounting for the use of working time is organized for the purposes of:

— ensuring control over the timely attendance of workers and employees at work, identifying late and no-shows;

— monitoring the presence of personnel at workplaces during working hours, as well as the timely departure and arrival of employees during the lunch break;

— recording the timely departure of employees from work at the end of the working day;

— accounting for actually worked time, downtime, illness, vacations and other forms of use of working time;

— registration of absenteeism.

When maintaining a time sheet, you must follow the following rules:

1) Registration of attendance and departure from work is carried out for the organization as a whole or separately for structural divisions.

2) An employee is included in the time sheet and excluded from it on the basis of primary personnel records documents (hiring order, employment contract).

3) Each employee is assigned a personnel number, which is affixed to all labor and wage accounting documents and is retained by the employee during any movements within the organization. If an employee is dismissed, his personnel number, as a rule, is not assigned to another employee for three years2.

Based on data on working time recording, wage calculations are carried out. The same information is used to compile statistical reporting forms.

Working hours are recorded daily, the results are recorded in a unified time sheet form developed by statistical authorities. Currently, the forms approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 are used.

The obligation to keep timesheets can be specified in an employee’s employment contract, job description, or assigned to him by a separate order for his main activity. For violation of the obligation to record working time, the guilty officials bear administrative liability imposed by the Federal Labor Inspectorate.

The report card is kept in one copy. At the end of the month, the total number of days and hours worked by the employee is calculated. The time sheet is signed by the heads of structural divisions (in small organizations - the head of the organization) and the employee responsible for maintaining the time sheet. The signed document is sent to the accounting department for payroll calculation.

Timesheets according to Art. 281 List of standard management documents generated in the activities of organizations, indicating storage periods, approved. Rosarkhiv 06.10.2000, stored for one year.

To record working time, unified forms T-12 “Working time sheet and calculation of wages” and T-13 “Working time sheet”3 are used.

2. Filling out the time sheet

Filling out form T-12. To fill out the timesheet form, the established letter designations of worked and unworked time are used (see Appendix 1). These designations are located on the title page of the T-12 form; they are also used when filling out the T-13 form.

It is important to follow the following rule for filling out the timesheet. For each conditional mark (except for the mark on normal working hours), it is necessary to have the appropriate documents. Notes on the reasons for absence from work, working part-time or outside the normal working hours at the initiative of the employee (or employer), reduced working hours, etc. are entered into the time sheet only on the basis of properly executed documents. Such documents can be, for example, a certificate of incapacity for work, an order for granting leave, an order for a business trip, etc.

If the employee does not provide the relevant documents, the letter code “NN” is noted on the report card - the employee’s absence from the workplace for unknown reasons. Subsequently, when the reasons for non-appearance are clarified, corrections may be made to the time sheet. If it turns out that absenteeism is recorded (for example, according to a report from the head of a structural unit), then the report card can serve as a document - the basis for applying disciplinary action or dismissing the employee under the relevant article of the Labor Code of the Russian Federation.

In the form of the T-12 timesheet, two columns are allocated for reflecting the daily working time spent on each employee - 4 and 6. Each column is divided into two lines. The top lines contain symbols of the types of working time spent, the bottom lines indicate the actual number of hours and minutes worked4.

When filling out the T-12 form, the number of days worked is entered in the top lines of columns 5 and 7, and the number of hours worked by each employee during the accounting period is entered in the bottom lines; in column 5 - for the first half of the month, in column 7 - for the second.

Any organization has the right to use one of the following methods of maintaining timesheets:

- the report card records both attendance and absence from work;

— only deviations are noted on the report card (no-shows, lateness, overtime, etc.).

When using the second method, in the report card in columns 5 and 7 in the top line, only codes for symbols of absence from work are entered (vacations, days of temporary disability, business trips, leave in connection with training, time for performing state and public duties, etc.), and the bottom lines of these columns remain empty.

If an organization uses the same type of payment and corresponding account for all employees, then when drawing up a timesheet in form T-12 in Section 2, columns 18–22 are not filled in. If different types of payment and corresponding accounts are established for different categories of employees, then the timesheet is filled in columns 18 – 34.

If an employee goes on vacation, then holidays must be indicated in the time sheet, since non-working holidays falling during the vacation period are not included in annual leave and are not paid5.

If an employee is on vacation, there is no need to mark days off, since they are included in the concept of “calendar days of vacation.”

The removal of an employee from work is taken into account in the corresponding column of the timesheet by recording the time of absence from work or absences from work.

If an employee is on a business trip on a weekend or holiday, it is necessary to indicate on the time sheet the fact of his stay on a business trip, since such days will be paid to him at an increased rate.

Filling out form T-13. Form T-13 “Working time sheet” is, as a rule, not used in small organizations. This form is used to record working hours if the organization has automated processing of accounting data (see Appendix 2).

Form T-13 report cards with partially filled in details can be created using computer technology. Such details include: structural unit, last name, first name, patronymic, profession (position), personnel number, i.e. data contained in directories of conditionally permanent information. In this case, the form of the report card changes in accordance with the adopted data processing technology.

In form T-13, daily working hours are noted in column 4. It contains four lines (two for each half of the month) and the number of columns corresponding to the month (15 and 16).

If the organization uses one (common for all employees) type of payment and corresponding account, in the T-13 form, fill in the details “type of payment code”, “corresponding account” above the table with columns 7 - 9 and column 9, without filling out columns 7 and 9.

If an organization calculates wages for several (from two to four) types of payment and corresponding accounts, when recording accounting data, columns 7–9 are filled in.

If the number of payment types and corresponding accounts exceeds four, the T-13 form provides an additional block with identical column numbers for filling out data on payment types.

Twice a month (for the first and second half of the month), the total amount of working time is calculated - days and hours worked. The calculation is carried out by summing the numbers in the second line of columns 4 and 6 and entering the result in column 5. The data for the second half of the month is also obtained by summing columns 4 and 6, but the result is entered in column 7. In columns 8 - 13 the data for recording working hours as a whole is entered per month.

Time sheets are stored for one year in the department (of the employee) where working hours are recorded.

Bibliography

1. Andreeva, V.I. An example of filling out a time sheet / V.I. Andreeva//Human Resources Directory. – 2006. – No. 2. – P.72 – 73.

2. Mitrofanova, V.V. Timesheet / V.V. Mitrofanova//Human Resources Directory. – 2004. – No. 11. – P.63 – 67.

3. Sankina, L.V. Time sheet / L.V. Sankina // Directory of the secretary and office manager. – 2007. – No. 8. – P. 36 – 39.

4. Labor Code of the Russian Federation. – M.: Prospekt, 2008. – 208 p.

Annex 1

Pages: next →

Data on the working time of each employee is needed to correctly calculate his average earnings. Therefore, the employer is obliged to keep records of working hours, regardless of the remuneration system used.

The employer is obliged to keep records of the time actually worked by each employee (Article 91 of the Labor Code of the Russian Federation).

The organization has the right to either keep records in a form developed independently and approved by the head of the organization, or, as before, use a unified form (approved by the post of the State Statistics Committee of Russia dated January 5, 2004 N 1). At the same time, in our opinion, the second option is simpler and more convenient. The unified form contains all the lines and columns necessary for the correct organization of accounting. Let's take a closer look at the order of filling it out.

The time sheet form N T-12 (Fig. 1) is used for manual accounting, N T-13 (Fig. 2) - for automated accounting. Note that Form N T-12 consists of two sections: I - “Accounting for working hours” (continued in Fig. 1) and II - “Settlements with personnel for wages” (continued in Fig. 1). The first section is intended directly to record the time worked by employees, the second - to reflect the calculation of their wages. In this case, the organization has the right to keep separate records of these data. In such a situation, section II of the report card is not filled out.

Both timesheets are drawn up in one copy. In this case, working time is taken into account in the timesheet in one of two ways: either by the method of continuous registration of appearances and absences from work, or by the method of recording only deviations (no-shows, lateness, overtime, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave due to training, time spent performing government duties, etc.), only symbol codes are entered in the top line of the timesheet in the columns , and the columns in the bottom line remain empty.

On the title page of time sheet N T-12 there are symbols of worked and unworked time. They should also be used when filling out the timesheet in form N T-13 (continuation of Fig. 1).

In most cases, the timesheet is submitted to the accounting department once a month upon completion. However, this is not entirely true. The fact is that wages must be paid to the employee at least every half month (advance payment and final payment) (Article 136 of the Labor Code of the Russian Federation). In this case, the advance is calculated based on the time actually worked by the employee, which is reflected in the time sheet. It turns out that for temporary employees, time sheets need to be issued every half month. Otherwise, the accounting department will not be able to correctly charge them an advance.

Maintaining time sheets is the responsibility of the organization. Moreover, it is necessary even if the organization uses a piece-rate form of remuneration. On the one hand, when using this system, an employee’s earnings do not depend on the amount of time he works. It is determined based on the established prices for the volume of work performed in physical quantities. However, regardless of the remuneration system established in the organization, the duration of working hours is limited by labor legislation. Therefore, the employer is obliged to keep records of it. The Labor Code does not make any exceptions to this rule (Article 91 of the Labor Code of the Russian Federation). In addition, data on the working time spent by each employee of the organization is needed to correctly calculate his average earnings and generate statistical reporting.

When dismissing an employee, the organization, at his request, must issue an extract from the time sheet. According to labor legislation, the employer is obliged, on the day of termination of the employment contract, to issue the employee a work book and certified copies of other documents related to his work (Article 84.1 of the Labor Code of the Russian Federation).

They are presented at the request of the employee. Moreover, the Labor Code does not establish a list of these documents. The timesheet is directly related to the employee’s work. Therefore, he has the right to demand a copy of it.

However, the timesheet contains data not only on the person leaving, but also on other employees. Moreover, the information contained in the report card is their personal data. Therefore, they can only be transferred to other persons with their consent. Thus, in this situation, in order not to obtain the consent of other employees, the organization has the right to draw up an extract from the document in question, which will indicate information only about the resigning employee.

Features of filling out timesheets in certain situations

The legislation does not clearly regulate the procedure for filling out a unified report form in various situations that deviate from normal ones. Therefore, an accountant or timekeeper has to independently decide what to show in the timesheet in each particular case.

To record working hours, an organization can either develop its own time sheet form or maintain it in a unified form. At the same time, when developing her own form, she has the right to take the unified form as a basis, supplement it with any details and delete unnecessary data. The main thing is that this form is subsequently approved by the head of the organization.

Working overtime

Let's assume that the timesheet is filled out using the method of continuous registration of attendances and absences. An employee of the organization worked overtime (10 hours instead of the established 8). Which code should be entered on the report card for this day: “I” (duration of work during the daytime) or “C” (duration of overtime work)?

In this case, an additional column can be entered into the timesheet. In the existing column put the code “I”, in the additional one - “C”. At the same time, for the convenience of further calculations, it is advisable to separate the normal and overtime hours and indicate them in the appropriate columns.

At the same time, such a problem will not arise if only deviations from the normal working hours are recorded in the timesheet.

Work on a business trip day

An employee, by agreement with the employer, can go to work on the day he returns from a business trip. It turns out that, on the one hand, his business trip has not ended (code on the report card “K”), on the other hand, he is already at his workplace (code on the report card “I”). Please note that the issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer. This is provided for by the Regulations on the specifics of sending employees on business trips (approved by the resolution of the Government of the Russian Federation of October 13, 2008 N 749).

The employee is not required to go to the workplace on the day of the business trip. However, by agreement with the employer, he can do this either full-time or part-time. In this case, the organization is obliged to pay him:

The day of the business trip (the day of arrival is also considered as such) based on average earnings;

Daily allowance for that day;

Hours worked.

Accordingly, codes can be entered in the timesheet indicating that the employee is on a business trip and the fact that he is returning to work. At the same time, the timesheet must also indicate the number of hours worked. Let’s assume that on the day of returning from a business trip, an employee worked 4 hours. In such a situation, the letter codes “K” and “I” and the hours worked - “4” are entered in the corresponding columns of the timesheet. Thus, the accountant will reflect the fact that the employee is on a business trip, his work that day and the number of hours worked.

The timesheet can be filled out in the same manner if, for example, an employee returned from a business trip after 00:00 (this day is considered the day of the business trip) and went to work that day.

Traveling on a business trip and (or) returning from it on the weekend

By decision of management, an employee of an organization may be sent on a business trip on a day off (for example, on Saturday or Sunday with a five-day work week with two days off). In addition, he may also return from a business trip on a day off. As the Supreme Court of the Russian Federation indicated, in this case, the person’s earnings are accrued in accordance with Article 153 of the Labor Code (decision of the Supreme Court of the Russian Federation dated June 20, 2002 N GKPI02-663). This article establishes the general rules by which weekends or non-working holidays are paid.

Consequently, for these days, the employee’s payment is calculated not on the basis of his average earnings (as is provided for payment for business trip days), but on the basis of the tariff rate or salary, increased at least twice. On the work time sheet on weekends, the codes “K” and “RV” are entered, indicating the travel time they account for (“K” - business trip, “RV” - duration of work on weekends and non-working holidays).

Working on sick days

It happens that an employee, while on sick leave, goes to work. And after closing the sheet, he presents it for payment. Note that in this situation his work must be paid by the employer. However, for these days the employee does not have the right to claim sick leave pay. After all, the benefit is intended to compensate for earnings lost during illness. But in this case this did not happen.

Therefore, on days of illness and absenteeism of an employee, the code “T” (disability) is entered on the timesheet. When he goes to work during illness, the code “I” is entered indicating the hours actually worked.

Working during maternity leave

Often, employees of an organization who are on parental leave work for the organization on a part-time basis. In this situation, the question arises, which letter code should be indicated on the report card: “I” (duration of work during the day) or “OJ” (parental leave)?

In this case, the timesheet can be filled out in the same way as when working on the day of a business trip. That is, it indicates the codes “I” and “OZH”. At the same time, the time sheet shows the number of hours actually worked by this employee.

Please note that the employee has the right to interrupt such leave and return to work full time. From the moment the employee returns to work, the timesheet indicates the code “I” (duration of work during the day) and the number of hours actually worked.

Working on weekends with another day off

According to labor legislation, work on a day off is paid at least twice as much. At the same time, at the employee’s request, he may be given another day of rest. In such a situation, work on a day off is paid in the usual manner, but a day of rest is not subject to payment (Article 153 of the Labor Code of the Russian Federation).

When working on a day off, the report card indicates the code “РВ” (duration of work on weekends and non-working holidays), as well as the number of hours worked by the employee on the day off (regardless of how he will subsequently be paid: double or single). If an employee is given an additional day of rest, he is marked with the code “NV” (additional days off (without pay)). The number of working hours on this day is not given.

Accounting for days of donation

On the day of donation of blood and its components, as well as on the day of the associated medical examination, the employee must be released from work. At the same time, he retains his average earnings (Article 186 of the Labor Code of the Russian Federation). After each day of donating blood, he is also given an additional day of rest. This day, at the request of the employee, can be added to annual paid leave or used at other times within a year after the day of blood donation (Article 186 of the Labor Code of the Russian Federation).

Since on the day of blood donation the employee is released from work, and for this day and for the additional day of rest provided in connection with blood donation, the average earnings are maintained, they are marked in the report card with the codes “G” (day of blood donation) and “OB” ( additional days off (paid)). The number of working hours on these days is not indicated.

If the employer was not notified in advance of the reasons for the employee’s failure to appear on the day of blood donation, the code “NN” is entered on the report card (failure to appear for unknown reasons (until the circumstances are clarified)). After receiving the appropriate medical certificate from the employee, this code is corrected to the code “OB”.

Passing a medical examination in the direction of the military registration and enlistment office

The organization is obliged to release the employee from work on those days when he performed state or public duties. At the same time, he retains his place of work and, in some cases, his average earnings. This rule applies provided that the employee must perform state or public duties during working hours in accordance with the Labor Code or other federal laws (Article 170 of the Labor Code of the Russian Federation). According to the law on military service (Federal Law of March 28, 1998 N 53-FZ), during the medical examination (examination or treatment) of citizens to decide on their registration with the military, they are exempt from work. At the same time, for a given period of time, the organization is obliged to pay them the average salary.

Consequently, while undergoing a medical examination, the employee was fulfilling his government duties. This period of time is marked in the report card with code “G” (absenteeism while performing state or public duties in accordance with the law).

Dismissal of an employee

An employee may quit, for example, at the beginning or middle of the month. In such a situation, how to fill out those columns of the timesheet that fall on the dates after his dismissal? Please note that the timesheet is necessary to record the working time worked by each employee. Therefore, on the last day when the employee was present at work, the timesheet indicates the code “I” (duration of work during the day) and the number of hours worked by him. In the cells for those days when a person is no longer an employee of the organization, letter marks are not made. They also do not indicate the number of working hours. After the employee is dismissed, dashes are placed in the corresponding cells of the timesheet.

Opinion

Natalya Levinskaya, expert of the Legal Consulting Service GARANT

Anna Kikinskaya, reviewer of the Legal Consulting Service GARANT

Temporary disability benefits as a type of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are intended to compensate citizens for lost earnings due to the onset of temporary disability (clause 1, part 1, article 1.2, clause 1, part 2, art. 1.3, clause 1, part 1, article 1.4 of the Federal Law of December 29, 2006 N 255-FZ). Consequently, payment of temporary disability benefits for the period during which earnings were not lost is impossible and contrary to the law. In this situation, the FSS of Russia may recognize that expenses for the payment of insurance coverage cannot be made at the expense of the fund and, accordingly, will not accept them for offset.

Opinion

Tatyana Chashina, expert of the Legal Consulting Service GARANT

Ivan Mikhailov, reviewer of the Legal Consulting Service GARANT

When granting parental leave, the employer is obliged to issue a corresponding order (instruction). Based on it, appropriate notes are made in the employee’s personal card. But if going on vacation is fixed by order, then it seems correct to issue an order to terminate such leave. The order will be the basis for making the appropriate notes on your personal card. An employee who wishes to interrupt parental leave may inform the employer in writing in advance, although this is not required. In this case, the order to end the vacation is issued based on the employee’s application.

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  Rostrud explained in detail what an irregular working day is and how it should be compensated in accordance with the current version of the Labor Code.

  In the current conditions, transferring employees to part-time work is practiced by companies quite often*. However, the procedure for establishing part-time employment from the point of view of the law is not always carried out flawlessly. Let's look at the most problematic situations related to changing the operating mode, which were reported by our readers. We will analyze the errors inherent in these situations and show you how to correct them.

• Switching to part-time work

  We analyze the procedure for introducing a new operating mode
  Recently, due to financial difficulties, many companies would like to introduce part-time work. However, this is possible only under certain conditions and in compliance with the procedure established by the Labor Code.
  In this article we will talk about the order and under what conditions part-time work can be introduced and what documents need to be drawn up for this.

• Length of working day (shift)

  A working day is the legal time of day spent on work. The duration of work during the day, the moment of its beginning and end, breaks are established by the labor regulations, and for shift work - also by shift schedules.

• Working hours - what is it?

  Working time is the time during which an employee, under the terms of an employment contract, must perform his job duties, as well as some other periods of time that the legislation of the Russian Federation classifies as working time.

Every organization must have a time sheet, regardless of its form of ownership. For its absence, administrative punishment is provided for both the organization itself and its responsible employees.

From the article you will learn:

• What is the report card for?
• What form should you use to keep records?
• Registration of the form
• How to fill
• What data is used to calculate employee benefits?

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Who needs a time sheet and why?

It contains information about the hours actually worked and the number of absences per month for each employee of the organization (downtime, illness, absenteeism, etc.). This document is required:

• accountant. Based on the information in the report card, employees are paid wages, vacation pay, benefits, and travel allowances.
• tax authorities. If the organization does not keep a time sheet, then during inspections the correctness of the calculation or withholding of taxes from wages may be reviewed. To do this, it is enough to compare the data on the days worked indicated in the timesheet with the data on the payment of wages. And if, for example, an employee is paid a salary for days not worked, the company may be accused of inflating expenses, and, consequently, of understating the tax base for income tax. For such a violation, the company can be fined from 20 to 40% of the unpaid tax amount (Article 122 of the Tax Code of the Russian Federation). In addition, they will be required to pay the missing amount of tax to the budget, as well as penalties.
• representatives of the FSS of Russia. It may be required when checking the correctness of the calculation of benefits paid from the fund;
• labor inspection. Based on it, Trudoviks can assess whether the rights of workers have been violated, for example, in terms of compliance with overtime regulations. If a violation is detected, you will have to pay a fine. Its size for an organization is from 30,000 to 50,000 rubles, for managers - from 1,000 to 5,000 rubles. If the manager repeatedly violates labor laws, he may be disqualified for a period of one to three years;
• statistical authorities. With its help, a number of reports are compiled, for example form No. P-4.

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What is the penalty for missing a report card?

Labor legislation does not establish a separate article for failure to maintain personnel records. Despite this, if a company does not keep a record sheet, it may be held liable under Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation for violating labor laws. For officials - a warning or a fine from 1000 to 5000 rubles. For an organization - a fine of 30,000 to 50,000 rubles.

Who fills it out

The head of the company appoints employees responsible for maintaining time sheets. As a rule, these are heads of departments. The appointment of responsible persons is formalized by an order (sample below) and the responsible employees are introduced to it against signature. In companies with a large number of employees, there may be a separate timekeeper rate. The timekeeper passes this document to the personnel department, from there it goes to the accounting department already completed.

What shape could it be?

Organizations can use one of two unified forms approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1:

• uniform T-12
• uniform T-13

Form T-12 is used both to record the period of work and to calculate wages. Companies that keep time records and payroll payments to staff separately can fill out only section 1, “Working time records.” It can be used if working time is reflected automatically.

The company can also develop its own document taking into account existing needs. At the same time, it must contain a number of mandatory details. Personnel accounting programs contain unified forms.

Table. Required details

A time sheet is drawn up in one copy and submitted to the accounting department. Keep in mind: in companies in which an advance is calculated for time actually worked, information must be submitted to the accounting department at least once a month.

The timesheet contains information about employees who work on the basis of employment contracts, according to the principle of “one position - one position”. The performance of duties in another position during regular working hours in order to combine professions or replace a temporarily absent employee is not reflected in the time sheet. Performers working on the basis of civil contracts are also not included. But if the employee is an internal part-time worker, then information about him should be reflected twice.

You need to start filling out from the header of the document. Here the full name of the company is indicated in accordance with the constituent documents and its code according to the OKPO directory, on the next line - for which structural unit this report card is being drawn up, if any.

Then the serial number of the document, the date of preparation (usually the last day of the reporting period), as well as the period it covers (usually a calendar month) are recorded.

After the header, we move on to filling out the main part of the document.

Column 1 contains the serial number of the employee.

Columns 2 and 3 indicate the full name of the employee, his position, and the assigned personnel number. These columns must be filled out based on information from the personal cards of employees (form No. T-2), which are created in accordance with the order (instruction) on hiring.

Column 4 is used to record the employee’s attendance or absence on a daily basis. For each day, two cells are allocated, one below the other - the top one contains a code designation, usually in the form of a letter or number, the bottom one contains the number of hours worked, or it can be left blank.

If the symbols do not provide for the time that needs to be reflected in the timesheet, the organization can enter its own letter (numeric) designation. For example, if you need to reflect the breaks for feeding a child provided to working women who have children under the age of one and a half years (Part 1 of Article 258 of the Labor Code of the Russian Federation), you can enter the letter code KR and the number 37. Since such breaks are included in working hours and are paid in the amount of average earnings in contrast to normal working hours, then in the lower lines you need to indicate the duration of the break (Part 4 of Article 258 of the Labor Code of the Russian Federation).

Designations in the time sheet

Column 5 indicates how many days and hours were worked for each half of the month - days on top, hours on bottom.

Column 6 indicates the same data, but for the whole month.

Columns 7-9 are intended to reflect the information necessary for calculating wages. If all employees included in the document use the same wage code and corresponding account, then in the header of this table you need to fill in the corresponding columns of the same name. In this case, columns 7-8 directly in the employee’s line remain empty, and you only need to indicate data in column 9.

If during the month the codes and accounts of employees differ, then in column 7 the digital code corresponding to the required type of remuneration is indicated. For example, code 2000 is used for salary, 2012 for vacation and compensation, 2300 for sick leave, etc.

Following this, in column 8 you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked according to the recorded type of payment.

In columns 10-13, information about the employee’s absence from the workplace is entered - here you need to indicate the code corresponding to the reason, as well as how many days or hours it applies to.

The document is signed by the person responsible for filling it out, as well as by the head of the structural unit, HR employee, or director of the company.

Below you will find a correct example of filling out a time sheet.

Please note: an additional sheet may be added to the main timesheet. For example, it may be required if an employee is fired at the beginning or middle of the month. Let's say an employee quits on November 8th. Then the days he worked are reflected on a separate sheet of the time sheet, and on November 9 the entry “Dismissed” is made. At the end of the month, this sheet (for one employee) is attached to the main timesheet, in which there is no longer a need to duplicate information about the dismissed employee.

Another case when an additional sheet may be required is when an employee was absent from work, but did not call or specify the reason. In such a situation, before submitting the timesheet to the accounting department, the column “Notes on attendance and absence from work by day of the month” can be left blank. If by the time the report is submitted the employee has not shown up and has not provided supporting documents, the report card should be marked with a note about non-appearance for unknown reasons - code NN or 30.

After the employee submits supporting documents, for example, a sick leave certificate, the NN code must be replaced with code B or 19. In this case, an additional sheet with exact information about this employee is attached to the closed timesheet.

Storage period for time sheets

The spent report card is filed in special folders and at the end of the year it is handed over to the archive, where it must be stored for at least five years. If the company has harmful and dangerous working conditions, then it should be stored for 75 years (Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

How to calculate employee benefits

All codes in the time sheet are divided into two groups: paid and unpaid.

Unpaid, for example, includes code “B” - weekends and non-working holidays. For convenience, we have provided a list of unpaid codes in the table below.

Table. Codes that do not need to be paid

* Workers taking part in the strike are not entitled to wages during this period. But a collective agreement or local regulations may provide for compensation payments.

Using the paid codes from the time sheet, the accountant will determine what payment needs to be calculated. Each payment has its own calculation procedure. For convenience, we have compiled a table in which you will find a list of the most common paid codes and the procedure for calculating payments for each code.

Table. The procedure for calculating payments for paid codes