Preparation of the time sheet. Timesheet: the subtleties of maintaining. "Chief, it's all gone!" or what threatens the incorrect filling of the time sheet

Each company and entrepreneur acting as an employer, when using the labor of employees, must take into account their working hours. The legislation provides for these purposes the use of a special form, which is called the time sheet. The duty to complete it rests with the responsible officials.

The Labor Code of the Russian Federation establishes that each employer, regardless of the form of ownership, must keep records of the hours worked by his employees. For the lack of timesheets, administrative punishment is provided for both the organization itself and its responsible employees.

The time sheet is a form that contains information about working days for each employee, as well as not going to work for good or bad reasons. It can be done in two ways:

All data on the presence or absence of employees are maintained daily.
Data is entered in the time sheet in case of deviation, i.e. in the absence, absence, lateness, etc.

Based on the information in this document, the payroll of all company personnel is calculated. It allows you to control compliance with labor discipline, as well as the norm of the duration of the working week, duration, performance of duties on weekends.

The legislation establishes a 40-hour week for five-day work, and a 36-hour week for six days. With summarized accounting, the norm may be violated, the main requirement is that it correspond to a certain amount for the reporting period, for example, a quarter.

When the enterprise comes to check with labor inspectorate, the main document they request is the time sheet. It is also the main source for the formation of statistical reporting on labor and personnel.

The procedure for using the timesheet

Timesheet is assigned to a specific employee, who is controlled by the head of his structural unit. Timesheet entries are made every day.

According to the norms of the law, an economic entity has the right to use a form in the form T-12 or form T-13, approved by Rosstat. The first option is used both for accounting for the period of work and for calculating wages. The second document can be used if the reflection of working time occurs automatically.

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

The timesheet can be filled in manually or using a computer. In the latter case, all information is entered into the program, and the form itself is printed at the end of the month.

In this case, special designations in the report card are used. They are alphabetic and numeric. For example, the work of an employee within the normal range is reflected by the letter I or code 01. The code is entered in the document first, and then the duration of work. You can't use ciphers just like that, they must be filled in on the basis of supporting documents or otherwise.

The time sheet reflects all the time, including business trips, vacations, sick days, etc. You can put down the code for the type of remuneration in the time sheet, which is a four-digit digital cipher. For example, code 2000 is used for salaries, 2010 for civil law contracts, 2012 for vacation and compensation, 2300 for sick leave, etc.

The closing of the time sheet occurs on the last day of the month or the next day. The responsible person submits it for verification and signature to the head of the department, and then sends it to the personnel department. The personnel service checks the information from the provided time sheet with documents on personnel. After that, the time sheet is sent to the accounting department for payroll.

At the same time, it should be borne in mind that the time sheet should be provided in two parts, of which the first half of the month is provided for calculating the advance on wages, and the second half for calculating the full salary based on the results of the month worked.

The processed document is filed in special folders, and at the end of the year it is given to the archive, where it can be stored for up to five years. If the company, in accordance with a special assessment, has harmful and dangerous working conditions, such a form must be kept up to 75 years.

Time sheet sample filling

Please note that for convenience and better informativeness of the example, we have slightly modified the time sheet - some lines have been removed, and some have been added, while the general meaning has not been changed. At the end of the page you can download sample timesheets in Excel format.

You need to start filling out from the header of the document. Here the full name of the company and its code according to the OKPO directory are indicated, on the next line - for which structural unit this time sheet is compiled.

Then the serial number of the document, the date of compilation, and also what period it covers (usually a calendar month) are recorded.

After that, the main part of the document is filled out.

Column 1 - the number in the order of the line in this report card

Columns 2 and 3 - Full name employee, his position, assigned personnel number.

Column 4 is used to mark the daily appearance or absence of the employee. For each day, two cells are allocated, one under the other - a code designation is indicated in the upper one, usually in the form of a letter or number, the number of hours worked is entered in the lower one, or it can be left empty.

The main codes for filling attendance:

I - if the employee has fully completed the working day.
K - if the employee is on a business trip.
B - weekends and holidays are marked with this code.
FROM - when the employee is on the main annual paid leave.
B - In case of illness of an employee (sick leave) or temporary disability.
TO - if the employee took a vacation without pay (at his own expense).
P - leave granted to an employee on the occasion of pregnancy and childbirth.
OZh - leave to care for a child under the age of 3 years.
HH - in case of non-appearance of the employee for workplace for unknown reasons. You can either leave an empty space or indicate this code until the reason for the absence is clarified, if they are valid, then it will be necessary to put down the code corresponding to the reason.

Column 5 indicates how many days and hours worked out 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 used to specify information intended for payroll. If for all employees who are included in the time sheet, the same wage code and corresponding account are used, then in the header of this table you need to fill in the corresponding columns of the same name. At the same time, columns 7-8 directly in the line of the employee remain empty, and you need to specify the data only in column 9.

If during the month the codes and accounts of employees differ, then column 7 indicates the digital code corresponding to the required type of remuneration. Following it, 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 for the recorded type of pay.

Basic wage codes:

2000 - when paying wages under standard employment contracts and travel allowances.
2010 - in the case of remuneration under civil law contracts.
2012 - if the employee is paid vacation pay.
2300 - when paying sick leave and temporary disability benefits.

In columns 10-13, information is entered on the absence of an employee at the workplace - here you need to indicate the code corresponding to the reason, as well as how many days or hours it refers to.

At the bottom of the time sheet on the left is the surname, position and personal signature of the person who filled it out. Opposite him on the right, the document is signed by the head of the department, according to which the time sheet and the employee of the personnel department are drawn up, indicating their data. The date of signing by each of the responsible persons is indicated here.

Nuances

An additional sheet may be added to the main time sheet, which must be filled out for the employee upon his dismissal. At the end of the month, it is attached to the general time sheet, in which an entry is made for the retired employee “Fired”.

Employee's absence from work

If the employee did not appear at work for an unknown reason, then in the time sheet in column 4 you need to put down the code “HH” or “30” - “Absence for unknown reasons”. After the employee confirms the reason for the absence - sick leave, absenteeism, etc., corrections are made to the time sheet and the “HN” code changes to the corresponding reason for the absence.

Illness while on vacation

If an employee fell ill while on annual leave and, upon returning from it, brought sick leave, in this case, the indicated days of illness in the report card are marked with a code (B) instead of the marked vacation days (OT). In this case, the vacation will be extended for the duration of the employee's illness.

Holiday during vacation

If, in accordance with the production calendar, holidays fall on the vacation period, for example, the May holiday, then these days are not included in the vacation - code (B) should be entered instead. The remaining days are also marked with the corresponding code (FROM). So, for example, a vacation can fall on the day of Russia if it is taken from June 11 to 18. In this case, June 13 is marked with the code (B).

The time sheet is designed to enter information about the time actually worked by employees of organizations. I must say that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferred.

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Who completes the timesheet

The form is filled out either by an employee of the personnel department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the specialists of the accounting department accrue salaries and other payments to the employees of the organization. In fact, the time sheet is one of the most important accounting documents. And if small companies can do without it, then large enterprises must keep such time records.

Depending on the personnel accounting system adopted at the enterprise, the time sheet can be formed either one for all employees of the organization, or kept separately in each unit.

The time sheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the time sheet will be equivalent to the serial number of the month in which it was created. The timesheet period covers all days of the month.

You can fill out the time sheet both electronically and in writing. However, after entering all the necessary information, it will still have to be printed out for the signatures of the responsible persons.

Form T-13. Form features

Let's start with the T-13 form, which is now used much more often to keep a time sheet.

The unified form T-13 or the electronic time sheet is well known to employees of the personnel department. This is not the only way, but definitely the most standard way to account for hours worked. If you are keeping records manually, Form T-12 should be used.

The time sheet is a familiar tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absenteeism, including student leave for the duration of the session, advanced training and several types of disability leave. The period for which the document is filled out may be less than 31 days.

The completed T-13 is the basis for payroll.

The format for filling out the time sheet in T-13

Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is affixed in accordance with the internal requirements for maintaining time sheets.

The name of the department is also indicated at the top. It must be remembered that the head of this department (even if filling out the time sheet is not part of his or her duties) should sign the completed form.

The order of employees is determined by the decision of the responsible person. The most common sorting is alphabetical, as in our example, but a variant of arrangement by personnel number is possible (column 3).

In column 4 we put marks by day:

I- (appearance) working day,
IN- day off,
FROM- vacation,
RP- turnout on a day off (working off),
TO- business trip,
PC- training,
At- study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without a sick leave.

Under the mark I put the number of hours worked that day. In column 5, we summarize the number of I in the line and the number of hours. We get 4 values for 2 halves of the month. In column 6, we summarize the values \u200b\u200band get the final figure for the work for the month.

The number of hours for V, OT, K, B and other cases is not indicated in the fourth column. To do this, there are columns 10-13.

Accounting for sick leave, vacations or absences for other reasons

Designation codes may be different (for example, numeric). Legislatively, a specific filling format is not prescribed.

The notation X shows that we do not take into account this day: for convenience, the month is divided into two lines with unequal values. For months that have 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):

T-13 for November

By analogy, T-13 is filled out for visits in February.

Columns 7-9 indicate the payment code, the number of days and the type of charges. In our example, the codes are:

2000 - Common workday,
2300 - sick leave (disability allowance),
2012 - vacation.

Alternative Solution

Some enterprises approve a slightly simplified version of the time sheet without detailing the reason for the omissions. In column 4, only 2 codes are indicated:

I- working day,
H- unworked day.

This method may be inconvenient in that it does not record sick leave.

Special cases

How to fill out T-13 for employees participating in conferences and other training events?

Depends on the position of the enterprise. These days can be counted as working days (I), or they can be counted as advanced training (PC). The pay rate may also vary.

Can the code I have a value of more than 8 hours?

Yes. Maybe, if there is a special order for extended working hours. Overtime hours can be marked with the designation C.

What is the difference between T-12 and T-13 timesheets?

The first is a manual attendance form. The second is electronically. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.

Form T-12

First of all, as in any other personnel records document, you first need to enter the details of the organization in the time sheet: its full name with the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, OJSC), as well as the structural unit (department) for which this time sheet is maintained (if necessary).

Then you need to enter in the appropriate column the document number for the internal workflow, as well as indicate the reporting period that takes into account this time sheet.

Numeric and alphabetic codes in the time sheet

This part of the timesheet includes the alphabetic and numeric ciphers used to fill in the necessary information on employees, as well as their decoding. They must be entered in the main part of the time sheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. If the specialists of the personnel department have a need to enter some additional codes in this form of the time sheet, they can be developed independently and entered in this table.

Accounting for working time in T-12

This section in the report card is the main one - it is in it that records of working hours are kept. First you need to enter the employee’s serial number in the first column of this section, then, in the second column, his full name (preferably the full name and patronymic, so that there is no confusion and errors). In the third column, you need to insert the personnel number of the employee assigned to him during employment (it is individual and never repeats).

For each employee in the report card, two lines are allocated - they contain encrypted information about the presence or absence at the workplace on each calendar day of the month. In addition, it is immediately necessary to indicate the reason for non-attendance at the workplace, if one has been established.

In the top line opposite the name of the employee, the reason is indicated, and in the bottom line - the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.

The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.

At the same time, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working, weekends and holidays indicated for each employee.

It should be said that sometimes the persons responsible for filling out the time sheet enter into it only those information that relate to the days when the employee was absent from the workplace. However, this option can lead to personnel and accounting errors, so it is not advisable to use it.

Date and signatures of responsible persons

After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put down a signature in the appropriate cells with a mandatory transcript. The head of the structural unit or the director of the enterprise must also approve the time sheet - also indicating the position and signature with a transcript. The last thing you need to put is the date the timesheet was filled out.

The time sheet is maintained by any company, as it reflects important information about all employees, allowing you to control labor discipline. The time sheet contains information about the amount of time worked by each employee. Based on them, the management decides who to encourage, who to punish with bonus deductions, and the accountant calculates the salary.

The mode of working time is the distribution of this time within the range of any calendar period. It strictly regulates the duration of the working week, which is as follows: five working days / two days off; six working days / one day off; sliding (replaceable) schedule; as well as irregular working hours, start and end hours, consecutive work/non-work days, and more.

Shift work- this is a type of employment in which the production process does not fit into the permitted duration of the working day. In such cases, shifts are introduced - two or more, depending on the need.

The special mode is irregular working hours. It provides for the possibility of involving the superiors of the employee to perform his duties outside the established working hours.

Another mode is flexible schedule. Here the working time is determined by the consent of the parties. Management controls the working hours of the staff.

In practice, three types of accounting are used:

daily— the duration of daily work complies with the established legislation. The beginning, end and duration of the working day do not change;
weekly– daily hours of operation may vary, but weekly norms will be strictly observed;
summarized- similar to the previous one, only the reporting period is a month, a quarter, etc.

Rules for maintaining a time sheet or how to draw up a time sheet correctly

Time sheet: how to fill it out? Below we will answer this question in detail. The time sheet is maintained both in electronic form and in paper form, the latter form being obligatory. Filling in data only on the computer is not allowed.

You can download the time sheet, its form, sample or form, for free on the Internet. A sample of filling out a time sheet, as well as a completed time sheet, can also be viewed in programs such as Consultant Plus and Guarantor.

The opening of the time sheet occurs on the first day of each month. It is usually provided to the accounting department twice: before the advance payment, and then before the payroll.

All employees of the organization are assigned a personnel number used in documents on labor control and payment.

Changes due to the admission of new or dismissal of old employees are made only on the basis of official orders from management.

Temporary workers, interns, who are paid, are also included in the time sheet. But! Those working under a civil law contract are not time-sheeted, and part-time workers are provided with a separate personnel number.

It is necessary to fill out the time sheet every day for a whole month, and on the last working day, a summary is made for each employee: how many absences there were and how many hours worked. To fill out the time sheet, you need the T-12 or T-13 form; in terms of the availability of details, they are almost identical.

Consider step by step instructions on the preparation and execution of a time sheet based on these forms.

Above you need to enter the name of the company. It must fully comply with the name indicated in the constituent documents.
Next, the sections “Date of compilation” are filled in (often this is the last day of the reporting month) and “Document number”.
The "Reporting period" cell contains the range from the 1st to the last day of the month.
The first column of the first section ("Accounting for working hours") contains the serial numbers of the personnel.
Columns 2 and 3 are filled out based on personal cards (form No. T-2)
The 4th and 6th columns are the cost code and the daily hours worked.
The 5th and 7th columns are the intermediate results for the first half of the month and the second, respectively. The top cell contains days worked, the bottom cell contains hours worked.
Columns 8 to 17 are filled in at the end of the month. The total of days worked does not include weekends, business trips, absenteeism of employees, i.e. those days when a person was not actually at the workplace.
The 8th column is the sum of the top cells from the fifth and seventh columns.
9th column - the sum of the lower cells of the fifth and seventh columns.
The 14th and 16th columns are the number of hours and days.
The 15th column contains the code for the reason for the absence.
17th column - the total number of days off per month.

The second section of the timesheet is maintained by accounting.

Time sheet: symbols, codes and abbreviations

In total, 36 codes are provided in the timesheet of employees. Each indicator has an alphabetic and numeric designation. Below is a transcript of the time sheet:

Index	Letter designation	Numerical designation
Duration of work: - day time; - night time; - weekends/holidays; - overtime work; shift method.	YANRVSVM	102 030 405
Business trip	TO	06
Advanced training: - there is a break from work; - there is a break from work with a trip to another area.	PCPM	0708
Leave: - basic paid; - additional paid; - additional paid in connection with education; - reduction of working hours in connection with education while maintaining a partial salary; - additional unpaid in connection with education; - for pregnancy and childbirth; - for child care up to his 3 years of age; - unpaid, provided with the permission of the management; - unpaid, provided for by law; - annual additional without pay.	OTODUUVUROZHDOOZDB	9 101 112 131 415 161 856
Temporary incapacity for work: - with the appointment of benefits under the law; - without the appointment of benefits.	BT	1920
Reduction of working hours provided by law	Champions League	21
Forced absenteeism (due to dismissal, transfer to another job)	PV	22
Absence due to public or government duties	G	23
Walking for no good reason	ETC	24
Part-time work at the discretion of the manager	NS	25
Weekends and holidays	IN	26
Additional paid holidays	OV	27
Additional unpaid holidays	HB	28
Legal strike	ZB	29
Absences for unknown reasons	HH	30
Downtime: - due to the fault of the employer; - for reasons beyond the control of either the employee or the employer; - due to the fault of the employee	RNSAP	313 233
Suspension from work provided for by law: - with pay; - without pay	NONB	3435
Suspension of work due to delayed salary	NZ	36

Programs for maintaining a time sheet

To fill out the time sheet on a computer, there are many programs that can be ordered on the Internet. Thanks to them, it will not be difficult to create an electronic time sheet. Consider the most popular among users.

All operations, functions and features are simplified as much as possible and are designed to reduce such a laborious and time-consuming process as the calculation of working hours.

The program has an intuitive interface, allows you to create shift schedules. To learn how to work on it, no courses are required. The timesheet program is written in Excel. It has the ability to record:

working hours;
night working hours;
daily working hours;
employee's time of incapacity for work;
hours worked during weekends and holidays;
absenteeism;
defects or processing.

Program "Time sheet"

This program is also designed to take into account working hours. It can be ordered online for 700-800 rubles. To get acquainted with the principle of its work, you can download a trial version of the time sheet for free. If it has everything you need, then you can buy it. This will require registration and payment, after which a registration key will come that removes all restrictions.

Write a question in the form below:

In the process of studying the rules for recording working time, we will repeatedly refer to the following legal acts:

In 2015, a clarification was made to the Labor Code of the Russian Federation: if the seasonal or technological nature of production requires an increase in the accounting period, an industry (inter-sectoral) agreement and a collective agreement may provide for an increase in the accounting period for recording the working time of such workers, but not more than up to one year. So far, however, no such agreements have been developed, which means that enterprises cannot unilaterally waive the maximum length of the accounting period of 3 months.

Another difficult issue for the employer is the shortfall that has arisen following the results of the accounting period. This may be the result of illiterate scheduling of shifts. If an hourly wage system is established for such an employee, the level of his income decreases, which means that the employer is obliged to pay extra to the level of average earnings. The cause of unfinished shifts can also be force majeure, when external factors are to blame. In this case, the employer must retain for the employee 2/3 of the tariff rate or salary in proportion to the time worked (Article TK RF).

The opposite situation is processing at the employee. The difficulty lies in the fact that the personnel officer learns about processing only at the end of the accounting period when comparing the actual time worked and the norm of the production calendar. When calculating, remember about legally unworked days: vacation, time off, sick leave, etc. - they all reduce the rate. Next, determine if the employee worked during the accounting period on public holidays. These days have already been paid at least double the amount (Art. Labor Code of the Russian Federation), therefore, these hours (days) should not be paid additionally as overtime (paragraph 4 of the Clarifications, approved by the Decree of the Presidium of the All-Union Central Council of Trade Unions; Decision of the Armed Forces of the Russian Federation). If, after all calculations, the employee retains hours worked in excess of the norm, the employer pays them at an increased rate: the first two hours - at least one and a half times, the next - at least double (Article TK RF).

We emphasize that it is extremely important to comply with the rules for recording working hours. This affects the calculation of wages and additional payments for work in conditions that deviate from normal. Correctly filling out the time sheet allows you to correctly pay the employee for his work and, importantly, take into account all the time actually worked in the length of service.

Based on Art. 91 of the Labor Code of the Russian Federation, all employers must control how many hours each of their subordinates actually worked. By the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004, a special form "Time sheet" was approved.

You will learn:

How to keep a time sheet in 2018.
What designations are used.
How to fill out a timesheet for part-time work.
How holidays are marked on the time sheet.
How to mark the day off in the time sheet.
How to correctly reflect the sick leave in the time sheet.
What questions do personnel officers have when filling out a time sheet.
What are the most common mistakes personnel officers allow when maintaining a time sheet.

How to keep a time sheet in 2018

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

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

Download time sheet

The information reflected in the time sheet must be certified. Therefore, before a full transition to electronic accounting, electronic signatures of responsible employees should be issued: the head of the structural department, the HR specialist and the timekeeper.

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

The forms are different. T-12 is a universal option that is used not only to record working time, but also to calculate and pay salaries to staff. When filling out the section "Settlement with personnel for remuneration", enter the codes of the type of payment in the time sheet in the form T-12.

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

The employer has the right to use their own forms designed for similar purposes.

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

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

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

Download Sample T-13 Timesheet

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

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

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What symbols are used in the time sheet

The title page of the unified form contains a detailed list symbols used to complete the spreadsheet. Most often there are such digital codes or their alphabetic counterparts:

01 (I) - daytime work;
02 (H) - work at night;
03 (RV) - work on weekends and non-working holidays;
04 (C) - overtime work;
05 (VM) - shift method;
06 (K) - ;
07 (PC) - advanced training with a break from work;
08 (PM) - advanced training with a break from work in another area;
09 (OT) - annual basic paid leave;
10 (OD) - annual additional paid leave;
11 (U) - study leave with pay (shown in the timesheet of employees who combine work and study in 2018);
12 (HC) - reduced working hours for employees studying on the job with partial pay;
13 (UD) - study leave without pay;
14 (P) - maternity leave or in connection with the adoption of a newborn child;
15 (OJ) - parental leave up to three years;
16 (DO) - leave without pay, granted to the employee with the consent of the employer;
17 (OZ) - leave without pay, granted in cases provided for by law;
18 (DB) - annual additional leave without pay;
19 (B) - temporary disability with the appointment of benefits (sick leave);
20 (T) - temporary disability without benefit;
24 (PR) - absenteeism;
26 (B) - weekend or non-working holiday;
30 (НН) - failure to appear at the workplace for unexplained reasons.

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

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

Download a sample order on the introduction of new designations in the time sheet

Proper timesheet keeping

The time sheet can be maintained in 2 ways:

the method of continuous registration of attendance and absence from work;
registration of various deviations.

The choice of method depends on the work schedule. The system for maintaining the time sheet is established when forming the accounting policy of the enterprise, which is regulated by the order of the management. IN accounting policy fix during what time the report card needs to be submitted to the accounting department.

If the time sheet is maintained method of continuous registration of attendances and absences, then the calendar days of the month are marked in separate cells in the document. Be sure to put down the attendance and absence codes, under which they indicate the total number of hours worked by the employee.

If use deviation registration method, the document reflects only deviations from the established working hours (if they are fixed). It includes absenteeism, lateness, overtime. Absences are always counted in days. In the top line, the columns fix the code of symbols. The fields below are not filled in.

If the length of the day and shift remains unchanged, only deviations from the standard time (non-attendance, lateness) are recorded. If the duration of work is normal, only absenteeism can be recorded.

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

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

An example of keeping a time sheet:

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

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

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

Night hours include the period from 22:00 to 06:00. Calculate how many night hours the employee worked during the accounting period and include the resulting number in column 11 (12). At the same time, note the number of hours worked on weekends or holidays (if they fell on the working period (13).

In column 14, indicate all absences. Enter the number of days (14) in the top line, and the number of unworked hours (15) in the bottom line. In column 15, enter the code (16), and in column 16 - the number of days and hours of absence, indicating the code (17). Further, the timesheet should be signed by the person responsible for filling out the timesheet (18), the head of the department (19) and the personnel officer. Mandatory details - the names of the positions of these persons and their personal signatures with decoding.

After these procedures, the person responsible for maintaining the time sheet gives the document to the accounting department. On the basis of the time sheet, employees calculate and accrue wages.

Important! The basis for inclusion in the time sheet or exclusion of an employee from it should be personnel records, for example, an order for dismissal, hiring, an employment contract. A mandatory requirement is documentary evidence of a note on the reasons for non-compliance with the regime.

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

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How to fill out a time sheet for a part-time job

The time worked by part-time workers in the time sheet is fixed according to general rules. The number of hours worked by a part-time worker on a given day is reflected in the cells with the corresponding dates. Weekend days are marked with the code "C", vacation - with the mark "OT", sick days, documented, - "B".

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

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

Let us dwell on the rules for filling out the time sheet for a part-time job.

The time worked by part-time workers in the report card is recorded according to the same rules as for ordinary employees. The time sheet (in Excel or in another program) is drawn up according to the same requirements.
A part-time worker cannot work more than his load provides.
On different working days, an employee has the right to work a different number of hours - it all depends on the schedule, both at an additional and at the main place of work.
If on any of the days the part-time worker does not work at the main place, he has the right to work as a part-time worker full time (without exceeding the general standard of hours).

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

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

An internal part-time employee is an employee who holds two positions in the same institution. Accordingly, his working hours for one and the second position are recorded in the same time sheet. It is important that the time worked for each of the positions should be taken into account separately. It is not allowed to sum hours worked part-time. The time sheet contains separate columns with the code "CB".

Below we will give examples of part-time work with a five-day work week for external part-time workers, standard work for internal part-time workers, as well as the work of an internal part-time worker with a five-day working week for the main position and a rotating schedule for an additional one.

The procedure for accounting for the working time of an external part-time job (Petrova D. A., accountant) when working part-time for a five-day week:

Full name, position

Personnel Number

Worked out

Ivanova E. S. Secretary

Petrova D. A., accountant

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

Full name, position

Personnel Number

Records of attendance and hours worked

Worked out

Mamedova E. A., procedural nurse, guard nurse

The procedure for accounting for the working time of an internal part-time worker for a five-day period:

Full name, position

Personnel Number

Records of attendance and hours worked

Worked out

Mamedova E. A., secretary, personnel department inspector

How to reflect vacation in the time sheet

You can note information about hours actually worked and about rest in standard time sheets, as well as in documents that the employer has generated himself.

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

In the time sheet, information is entered on the appearance and absence of the employee at work and the number of hours worked by him. Appearances and absences of a specialist are classified separately (work at night, on weekends, vacation at his own expense, etc.), since the amount of his salary directly depends on the type of hours worked, as well as on the reason for absenteeism.

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

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

Conventions for reflecting vacation in the time sheet:

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

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

After the employee leaves for annual paid leave, the employee responsible for keeping records is required to enter the code OT or 09 in the time sheet every day.

Employees of certain categories are entitled to take not only an annual 28-day vacation, but also additional paid time. Such a vacation can be taken together with main holiday, part of it or separately.

Right to use extra vacation days there are specialists working:

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

Important! In the time sheet, additional leave must be entered in a separate order, even when additional days come immediately after the main leave. To do this, put the code OD or 10.

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

unpaid leave;
study leave (which retains the average wage, earnings are not retained or are paid partially);
maternity leave for women;
parental leave.

Consider how each of these holidays is recorded in the time sheet.

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

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

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

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

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

The manager is obliged to provide study leave so that employees can pass:

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

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

To fix the study leave with pay, put the code U or 11 in the time sheet.

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

The timesheet should also record maternity leave.

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

When the maternity leave expires, one of the parents or another person looking after the child (grandmother, grandfather, guardian) has the right to take leave to care for the child until the child reaches the age of three. During this period of leave, the company retains a place for the employee and pays him an allowance.

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

How to reflect time off in the time sheet

Based on the current legislation, companies are required to strictly take into account the labor activity of the staff. That is why managers must enter every day off on the time sheet.

Companies in Russia have the right to establish their own rules for filling out the T-12 or T-13 form and fix them in an instruction or manual. Before reflecting time off in the time sheet, you must also select codes. Common ones include:

РВ, 03 - time worked by employees on weekends and holidays.
OV, 27 - paid days off.
HB, 28 - unpaid time off.

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

Company name.
Date of acceptance, number and city in which the institution is located.
The name of the document (for example, “On attraction to work on a day off”).
Justification of the order.
Instructions for attracting specific workers and paying double rate for 1 day above the established wage.
Position, full name and signature of the employee who accepted the order.
Full name and signatures of employees familiar with the order.

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

If the company uses an individual form, on the basis of No. 402-FZ of December 6, 2011, the time off in the report card is put in the form of a generally accepted or own code.

Features of work and pay on non-working days are reflected in the Labor Code of the Russian Federation. If the timesheet is filled out correctly, there are no difficulties when calculating with personnel for hours worked.

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

The employee has the right, at his discretion, to determine which form of payment for work on a weekend or holiday is preferable for him. He has the right to claim payment at a double rate or agree to an amount calculated at a single rate, but at the same time demand a day off. In no case can the employer influence the decision of the employee.

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

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

Below is a time sheet - a sample of filling out time off.

Number
By
order

personnel
number

Total
worked out
for the first
half
months

Ivanova E. V.

How to fill out a time sheet if the employee is on sick leave

Very often in organizations there is a question related to the correct reflection of sick leave in the report card. For the correct registration of the sick leave in the report card, you must consider:

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

Consider how sick leave is entered in the report card complete registration method. On the days of an employee’s illness, confirmed by a certificate from a medical institution, you need to put down, for example, the letter code “B” in the upper half of the line and the number of hours worked in fact “0”. Next, you need to sum up the number of days and hours worked.

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

Sequence number

Surname, initials, position (specialty, profession)

Personnel Number

Records of attendance and absence from work by day of the month

Worked for

half a month (I, II)

month

The stay of an employee on sick leave with the method of registering deviations is noted in the report card:

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

Here is how the sick leave is reflected in the report card by registering deviations:

Sequence number

Surname, initials, position (specialty, profession)

Personnel Number

Records of attendance and absence from work by day of the month

Worked for

half a month (I, II)

month

Dubova Anastasia Khristoforovna, logistics manager

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

Quantity absences, days (hours)	Of them for reasons
		Number of days (hours)

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

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

Step 3 Then you calculate the total number of days and hours worked by the employee. At the same time, exclude sick days and weekends from the calculation (in the absence of other deviations).

Sick leave in the report card during the holidays reflect as follows:

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

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

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

Since the law of the Russian Federation allows either to extend or postpone the vacation for another period, taking into account the wishes of the employee, it cannot be automatically extended due to illness. The employer needs to understand what the employee wants. At the same time, the employee is obliged to express his wish regarding the extension or postponement of the vacation by submitting an appropriate application.

Questions often asked by personnel officers when compiling a time sheet

Not in all cases, the management of enterprises clearly follows the rules by which forms T-12 and T-13 are filled out, stored and used. Here are the answers to the most common questions that HR specialists have when developing a time sheet. Guided by this information, you will make fewer mistakes.

What is the shelf life of a completed time sheet?

Art. 586 "List of typical managerial archival documents generated in the course of activities government agencies, local governments and organizations, indicating the periods of storage, "says that the period of storage of the report card cannot be less than 5 years. If the time sheet was used to record the working hours of employees in heavy and hazardous industries, the shelf life reaches 75 years.

What stages of the movement of the time sheet should be provided for when compiling local documents regulating the rules for its development and movement?

The accounting sheet goes through several stages, namely:

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

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

Who, other than a timekeeper, can keep a time sheet?

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

How to fill out a time sheet if a specialist works remotely?

Even if an employee performs his duties remotely, the law still obliges the employer to take into account his working hours (part 4 of article 91 of the Labor Code of the Russian Federation). As already noted, it is possible to fix working time in the time sheet using the continuous registration of attendance and absenteeism, as well as the method of registering only deviations, such as absenteeism, lateness, overtime, etc. To take into account the time worked by a specialist at a distance, use possible by any method.

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

Note that when working remotely, the deviation method is usually used, since the timekeeper does not have information about the appearance of an employee at work. If there are no overtime and no-shows, only the final data on the results of the employee's work for the 1st and 2nd half of the month are included in the time sheet. If the deviation method is used, the working days are not reflected in the time sheet. If the cell in the report card is not filled, then this day was a work day.

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

Surcharge for work: what you need to pay employees in excess of the prescribed

Mistakes that are often made when preparing a time sheet

At first glance, filling out a simple T-12 form or any of its equivalents is easy. However, employees who keep track of working hours make the same mistakes. For example, they enter information about an employee without indicating his position or personnel number.

Important! The results of checks of accounting documents of a number of organizations show that those responsible for maintaining the time sheet often do not comply with the rule of reducing the working day before the holiday by 1 hour. In fact, employees work 7 legal hours. In the documents, the norm is 8 hours.

There is one more typical mistake, which is allowed in companies mainly due to inattention: they fix a holiday as a working day. In addition, difficulties may be associated with entering information about the time worked by a specialist. Do not forget that the time sheet must include all the hours that the internal part-time worker worked in each of his positions.

If, when checking the correctness of the time sheet, you detect an error, be guided by the provisions of paragraph 8 of Art. 9 of the Federal Law of November 6, 2011 No. 402-FZ "On Accounting". Incorrect information must be carefully crossed out with a line. Above the crossed out designations, you must enter the correct information and indicate the date the corrections were made. Further, the employee who corrected the time sheet must sign it (you must also decipher the signature and indicate the position).

Practitioner tells

3 problems of the classic employee time control system

Petr Lebedev,

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

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

When collecting information, we had 3 main problems:

It took a very long time to collect statistical data. It was possible to find out the time actually worked by employees, at best, a week after the end of the reporting month. It also took a long time to check and approve the timesheets.
Difficulties were also associated with obtaining interim reports. We could not collect statistical data more than once a month. And, if we kept weekly reports, the number of paper time sheets would increase by 4 times. In addition, the analysis requires information about each employee. But not all employees can fill out the time sheet outside the usual schedule, because someone is on sick leave, and someone is on a business trip.
Filling out the time sheet was often carried out with errors. For example, employees indicated the wrong contract number or type of work, or they did not take into account working hours at all and filled out the timesheet at the end of the month in random order.

The automated time tracking system helped us to solve these problems.