A time sheet is made. Is it legal to use electronic control systems? Features of filling out the time sheet in some cases

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 made by personnel officers 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, it is necessary to issue electronic signatures responsible employees: head of the structural department, HR specialist and 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

On the title page unified form presents a detailed list of symbols used when filling out the time sheet. 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 production;
• 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 workplace for unknown 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 is provided for by the "Procedure for the Application of Unified Forms of Primary Records", 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 the accounting policy, it is fixed for how long the time sheet must 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 total 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 the 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 report card is recorded according to the 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.

1. 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.
2. A part-time worker cannot work more than his load provides.
3. 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.
4. 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 job 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 job 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 time 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 enjoy extra vacation days there are specialists working:

• on an irregular working day (if this condition is spelled out in the employment contract) - 3 calendar days or 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;
• from 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

Under current legislation, companies are required to strictly consider labor activity personnel. 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 Labor Code RF to involve staff to work on weekends is possible only in emergency situations. Suppose you need to urgently complete tasks that affect the future work of the company. 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 on order

personnel room

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 actually worked “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 facility;
• 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.

1. 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.

1. 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, as well as time to adjust the time sheet).

1. 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.

1. 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 timesheet using the continuous registration of attendances 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 company 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 deviation method 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 production departments every day they took into account working time: they indicated in the report card how much time (in hours) they spent on specific projects, studies, business trips, etc. 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:

1. 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.
2. 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.
3. 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 time at all and filled out the time sheet at the end of the month in random order.

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

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

General filling questions

To account for 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.

Time sheet - 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, vacation pay.

His information is used:

• For payroll, vacation workers.
• When audited by various external control bodies.
• To obtain information from management on compliance with the working hours by employees. The document acquires particular importance with a shift schedule or a piecework form of remuneration.
• Formation of statistical reporting and calculation of the average headcount.

Data is entered on the basis of the following supporting documents:

1. Orders on the organization of employment, business trips, the provision of vacations of various types.
2. Disability sheets.
3. References and memorandums of heads of departments.
4. Other business papers accepted by the internal document flow.

The users of the 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 period of archiving 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 in special working conditions for early retirement.

The compilation of data is assigned to the personnel employee of the enterprise, followed by the approval of the document by the head. In the absence of a personnel service in organizations or individual entrepreneurs with a small number of employees, the duty is imputed to an official.

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

The company may use different timesheet filling methods, the choice of which the company makes independently.

Accounting may include:

• Entire enrollment method. The accountant enters the data every day. The method is used if the organization has a work mode with a different number of hours - a rolling schedule, part-time employees.
• Deviation Method. Deviations include late arrivals, absences for various reasons, processing on holidays. The method is used by companies with a constant hourly work schedule.

Rules and sample filling

The rules for filling out primary documents apply to the personnel record form. The records must be reliable, the form must have the necessary details of the enterprise, division, officials.

Filling out the document has a number of features:

• The form is filled out for the whole enterprise or for its individual divisions.
• Accounting is done for each employee separately. All staff units have a unique number. The identification of the employee is carried out with the indication of the full name and position in order to exclude coincidences among namesakes.
• Data is generated for all staff members. Employees on maternity leave are also listed.

After the document is drawn up, it is signed by a responsible person, an employee of the personnel service and approved by the head of a 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 a form while maintaining all the required details. Simultaneous use different types forbidden.

• Form T-12 is used for manual filling and consists of 2 sections that allow you to mark hours worked and payroll. When using payroll statements, the payroll section can be omitted.

• Form T-13 used to automatically complete the form. It reflects only the data of personnel records of the time of attendance and non-attendance with the reasons for the absence.

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

The main codes used in the document are:

The code	Decryption
I	appearance and performance of labor duties during the daytime
H	appearance and performance of duties at night
AT	non-working days
RV	duty on weekends
To	business trip
B	absenteeism due to temporary disability
OZ	leave without pay
FROM	basic paid leave
HH	absence from work for unexplained reasons

The company has the right to introduce independently developed designations. The order of application of special characters is fixed in the accounting policy.

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

The nuances of filling in with a shift work schedule

Shift work schedule assumes work in a mode with the number of visits passing from month to month. An employee with a floating schedule may not work or exceed the standard working time set per month. A slight deviation within 2 shifts is allowed. It is important to prevent overtime work, which obliges the employer to pay overtime.
If the schedule hits 2 days, the time sheet indicates the actual time spent at the workplace in the cell of each of the dates. Breakdown into days allows you to define night hours for billing.

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

Normative documents regulating the rules for maintaining a time sheet

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

For building competent accounting provisions are used:

• Labor Code of the Russian Federation, obliging enterprises to normalize working hours.
• Accounting legislation. Regulates the possibility of independent development of forms of primary documents. Indicates, along with PBU 22/2010, the procedure for changing erroneous data.
• Decree of the State Statistics Committee of Russia dated 05.01.2004 No. for No. 1, which approved the forms of the forms of the time sheet.

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 issuing the T-12 form.

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

Working hours are tracked using a spreadsheet. According to this document, you can determine the number of hours worked, working time standards, fill out accounting documentation. Article 91 of the Labor Code of the Russian Federation obliges employers to create such a document for each employee and fill it out as they work. There is an instruction for filling out and samples of the time sheet for 2019.

The form and purpose of the accounting document according to the Labor Code of the Russian Federation

The time sheet is required to record the working hours of an employee. There are two unified forms of accounting document: T12 and T13. It is also allowed to develop your own forms within the company. This is the basis for payroll.

They are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance with the established working hours by employees, to obtain data on hours worked, to calculate wages, and also to compile statistical reporting on labor.

The main functions of the timesheet:

1. Daily accounting of hours worked. Monitoring compliance with the requirements of the current labor law.
2. Fixing data on the working time of each worker.

In accordance with the number of working hours, wages are calculated and a report is prepared for the statistics department.

Fines: who is responsible

In the absence of this document, the enterprise may be held administratively liable. In such a situation, the responsible official is threatened with dismissal.

If the enterprise did not allocate time to draw up a time sheet, the labor inspectorate will impose a fine of 10,000 rubles. If the timesheet is full, errors may be taken into account. The incorrect document must be corrected.

For violation of the filling regulations, a fine of up to 50,000 rubles is imposed. There may also be administrative penalties. This measure forces the enterprise to stand idle for up to 90 days.

Ways to fill out the time sheet

The presence or absence of each full-time employee at the workplace is recorded using the complete registration method. This approach is used if the number of hours worked on different days is different.

If the number of working days is unchanged, then the second method is applied. With this approach, you can register deviations: absenteeism, overtime, lateness.

Title page

Such information is substituted automatically, provided that the time sheet is filled out using specialized programs on a PC.

The symbols of worked and unworked hours, presented on the title page of form N T-12, are also used when filling out the time sheet in form N T-13.

Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1

There is a list of symbols on the title page. These are generally accepted codes that are used when filling out all forms of the time sheet.

The right sample: how to draw up a document

The accounting document in question is prepared in one copy. Used for doing business, including individual entrepreneurs.

After a month, the report card is signed by managers of all levels (chief and head of a department or sector), as well as a responsible personnel officer. After registration, the time sheet is sent to the accounting department.

Preparation and execution of a report in budgetary structures

State enterprises / institutions use form 0504421. This is a document where deviations in the use of working hours are recorded. It is formed two days before the start of the accounting period. All deviations at the end of the month must be summarized and transferred to the accounting department.

How to fill out an electronic analogue

The time sheet can be drawn up in the interface of a specialized program. The easiest option is an Excel spreadsheet. There are also integrated solutions based on information system enterprises.

The report is filled automatically based on the work data. This form of timesheet is easier to correct.

Video: How to fill out a time sheet

We fill out the document with the piecework pay of the employee: instructions

The piecework system involves the calculation of wages depending on the amount of work performed. To do this, a timesheet is maintained and a record of output for each employee is maintained.

Features of accounting for piecework payment:

1. Labor can be measured in hours. For example, the work of teachers, teachers, drivers, etc. In such a situation, the time sheet indicates the time of work.
2. In other cases, the mark "I" or "01" is put. The last line of the document is not completed.
3. Holidays are charged separately. The amount of the payment is described in the collective agreement.

Deciphering symbols and codes: “night”, going out instead of taking time off, etc.

The code designations established by the State Statistics Committee of the Russian Federation in the T12 form are used. The transcript is described on the title page of the sample.

• I am a day job;
• B - work on holidays and weekends;
• N - night shift;
• РВ - presence at the workplace on a day off;
• C - overtime work;
• B - days of temporary disability (sick leave);
• K - days on a business trip;
• FROM - days of planned vacation;
• OZ - vacation at your own expense;
• Y - leave to study at an educational institution;
• HH or ZO - absence from work for unknown reasons;
• PR - absenteeism. Not to be confused with a day off, which can be officially approved by the management.

If necessary, when the above codes are not enough, it is allowed to develop additional designations at the enterprise.

Basic Mistakes

The timesheet must be completed in accordance with legal requirements. Errors and inaccuracies excluded. The most common errors are:

1. The position of the employee is not specified. It is not enough to indicate only the full name, it is necessary to enter the name of the position held in the company in the column.
2. A weekend or holiday is erroneously marked as a working day.
3. Incorrect duration of the pre-holiday day. Such a working day is usually shortened. It is necessary to celebrate 7 instead of 8 hours.

How should job overlap be taken into account?

Accounting for the time of a part-time worker has some features. The actual working time is noted. The length of work per day is noted in the T12 report card in the line below, in columns 4 and 6, or in T13 in lines 2 and 4. With internal part-time work, the time of work is reflected separately for each position occupied by the employee.

Standard form for filling out the timesheet of a seconded worker

The time worked by business travelers is recorded in the time sheet of form T12. In the column, the letter designation "K" or the digital "06" is put. Only days are marked, hours are not specified.

The rule of using different forms of timesheet

Based on Art. 7 and 9, a company engaged in commercial activities can develop additional forms of recording working hours that are more appropriate for the specifics of the enterprise. Budget organizations prefer the following forms of time accounting:

1. Payroll sheet (F No. 0504421).
2. Accounting designed for subsequent automatic processing of information (F No. 0301008).

Forms T12 and T13 have identical details according to the instructions for compiling timesheets.

How a report should be drawn up: regulations

The document is filled out as follows:

1. The name of the enterprise or institution, as well as the department or sector (if necessary) is filled in at the top.
2. Filled in exact date drawing up the document and its number.
3. The column "Reporting period" contains data for all days of this period.
4. Section 1 is numbered.
5. Columns 2 and 3 are filled in with information about full-time employees based on their personal cards.
6. In columns 4 and 6, codes are entered corresponding to the time spent for each working day of the accounting period.
7. Columns 5 and 7 are designed to obtain intermediate results for half a month: the cell at the top is filled with the number of actual working days, at the bottom - hours worked. This allows you to make a preliminary analysis.
8. Columns 8 to 17 are filled in after a month.
9. The number of days and hours worked is entered in columns 14 and 16.
10. The reason for the possible absence is indicated by the corresponding code in the 15th column.
11. Column 17 serves to reflect the number of non-working days (weekends and holidays).
12. The following columns (the second part of the time sheet) from columns 1 to 55 are filled in by accountants.

Responsibility for maintenance and approval

Due to the lack of clear requirements for personnel records, the company establishes its own procedure for maintaining personnel records. Decision-making is influenced by various factors: financial, personnel and organizational capabilities of the company.

According to the requirements of part 4 of article 91 of the Labor Code of the Russian Federation, the maintenance of the time sheet is the responsibility of the employer. This means that management has the right to appoint a specific employee to maintain this form of accounting.

Responsibilities are fixed in the job description or in the labor contract on the basis of an order issued by the head. Such actions are regulated in Articles 8, 57, 91 of the Labor Code of the Russian Federation.

If the number of staff in the organization is from 1 to 5 people, a separate position for maintaining the time sheet is not provided. It is not always advisable to entrust the duties of a timekeeper to one of the employees. This requires advanced training and extra costs. As a rule, in a small enterprise, the report card is kept by the head himself. If the organization has more than 30 people, a separate employee of the personnel service keeps records of hours worked. Sometimes a combination of duties is allowed.

Responsibility for the implementation of time records is sometimes entrusted to an accountant or secretary.

How to keep track of time

In companies with a large number of staff, the following accounting options are used:

1. Centralized tabulation. The company has several timekeepers, whose main duties are to conduct timesheets of the time worked by each employee.
2. decentralized. In this case, each division of the company has its own timekeeper. The head of the structural unit can sign the time sheet. This right is exercised by proxy from the head or approved by the relevant order.

The specifics of the work of the enterprise often does not allow transferring the right to sign the chief executive to the head of the structural unit. This provokes a violation of labor laws, which can be detected during inspection by regulatory authorities.

Recommendation: before delegating authority, make sure that founding documents companies do not prohibit such a transfer. If restrictions exist, the right to sign will remain with the head of the head office.

"Travel" accounting: how to take into account working hours if an employee is on a business trip

It is impossible to control the work of an employee located in another city. Labor law does not impose unambiguous requirements for time accounting. In such cases, it is recommended that the employee himself keep records of his own working time.

Drawing up an accounting document is an additional duty that should be recorded in the job description. There is an additional charge for completing this task.

This is where the moral aspect comes into play. The employee must be honest and not allow additions to working hours. How truthful he is, the leader will be able to determine. The results of the employee's work and the degree of its effectiveness are evaluated.

How long can a document be kept, incl. in harmful enterprises

Based on clause 281 of the List of documents on the activities of the enterprise, the time sheet is subject to storage for at least one year.

On the other hand, this document is the basis for the calculation of taxes. Such "papers" are stored for up to four years in accordance with the code (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation).

In addition, the time sheet is the primary document for wages. This means that it should be kept for at least five years (Article 17 of the Federal Law “On Accounting”). Thus, the report card is stored for at least 5 years.

If an employee works in harmful/dangerous conditions, he receives benefits when calculating a pension. Hard work at the enterprise has likely negative consequences for human health and life. Accordingly, in such conditions, the report card is stored for 75 years.

The time sheet contains the basic information that is used to calculate and calculate payroll. Each column in which this or that symbol is entered must have documentary evidence (order, temporary disability certificate, various certificates, notifications, certificates). To avoid errors when filling out, the person responsible for maintaining the accounting document must be extremely careful and have special knowledge. Competent maintenance of the time sheet ensures the correct calculation of salaries to employees. This excludes labor disputes and fines.

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 a respectful or disrespectful reasons. It can be done in two ways:

1. All data on the presence or absence of employees are maintained daily.
2. 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 duration 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 an inspection from the labor inspectorate comes to the enterprise, the main document that 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 special assessment there are 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 - the 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-attendance of the employee at the workplace for unexplained 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 required form wages. 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).

Accurate accounting of the amount of time worked by employees is essential for proper payroll accounting. To do this, organizations use a special time sheet. But many employers, especially in small organizations, neglect this document, which is a violation of labor laws and may result in fines being imposed by regulatory authorities. In the article we will tell you what time is understood as working time, to whom to entrust the maintenance of the time sheet, is it possible to keep this document in in electronic format and how to fill it out.

What is the working time?

The concept of working time is disclosed in Art. 91 of the Labor Code of the Russian Federation is the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other normative legal acts of the Russian Federation refer to working time. The same article provides for the obligation of the employer to keep records of the time actually worked by each employee.

Here are some other periods that may be included in working hours:

- breaks for heating and rest (provided to employees working in the cold season in the open air or in closed unheated premises, as well as loaders engaged in loading and unloading operations, and other employees on the basis of Article 109 of the Labor Code of the Russian Federation);

- breaks for feeding a child (provided to working women with children under the age of one and a half years, paid in the amount of average earnings by virtue of Article 258 of the Labor Code of the Russian Federation);

- periods of downtime due to the fault of the employer and for reasons beyond the control of the employer and employee (temporary suspension of work for reasons of an economic, technological, technical or organizational nature, which is paid in the amount of at least 2/3 of the tariff rate, salary ( official salary), calculated in proportion to the downtime (Article 157 of the Labor Code of the Russian Federation)).

The maximum limit on working hours is established by law. So, by virtue of Part 2 of Art. 91 of the Labor Code of the Russian Federation, the normal working time cannot exceed 40 hours per week. Such a restriction ensures the protection of the health of the employee from excessive overwork and the preservation of his professional ability to work.

In addition to normal working hours, the Labor Code provides for:

- reduced working hours (established for specific categories of personnel specified in Article 92 of the Labor Code of the Russian Federation);

- part-time work (can be established by agreement between the employee and the employer both when hiring and during it (Article 93 of the Labor Code of the Russian Federation). There are part-time, shift or week).

Note!If the employer involved a particular employee to perform work outside the working hours established for him, this is overtime work and must be taken into account and paid accordingly.

Article 94 of the Labor Code of the Russian Federation regulates the duration of the work shift: for different categories of workers it ranges from 2.5 to 8 hours. An exception is made for creative workers in the media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these employees. For them, the duration of the work shift can be established by a collective agreement, a local regulatory act or an employment contract.

The duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

Time sheet: who fills out?

So, the working hours of each employee must be taken into account. For this purpose, the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 N 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” approved the forms of the time sheet - T-12 and T-13. These forms are used to record the time actually worked and (or) not worked by each employee of the organization, monitor compliance with the established working hours, obtain data on hours worked for calculating wages and compiling statistical reporting on labor.

Note.It is the time sheet filled out by a personnel officer or other authorized person and transferred to the accounting department that is the basis for calculating wages for employees of the organization.

As you noticed, the State Statistics Committee proposed two unified forms of time sheets. Which one should be accounted for? If your organization maintains an automated record of working time (an access system for entering and exiting using plastic cards), it is better to use form T-13 “Time sheet” (although with this record you can also keep section 1 “Time record” of form T -12 as a standalone document). If the organization provides for manual recording of working hours, you need to keep a time sheet in the T-12 form.

A responsible person is appointed to maintain the time sheet in the organization. As a rule, this is a payroll accountant or a personnel officer. If the organization has several structural units, and one employee is not able to keep records, you can appoint responsible persons in each structural unit. After submitting the sheets structural divisions the data will be consolidated into one document and transferred to the accounting department. In any case, if the duty to maintain a time sheet is not fixed in the job description, an order must be issued.

Rules for filling out the time sheet

Many are quite formal in filling out the time sheet, but there are some nuances here.

First of all, every employee hired on a permanent, temporary or seasonal work, a personnel number is assigned, which is given in all documents on accounting for labor and wages. And here comes the first question. What about collaborators? One employee, but two personnel numbers? Yes, that's how it works. Since standard employment documents are issued for a part-time job (an employment contract, an order, a personal card, etc.) and a part-time job is a separate staff unit, he will have two personnel numbers and each of them will separately record working time.

At the end of the calendar month, timesheets compiled by responsible persons are transferred to the head of the personnel department or other authorized person to maintain personnel office work a person who reconciles the time sheet data with the data available in the personnel department. For example, the personnel officer checks the days when the employee was on annual paid or other vacation or business trip, corrects the days of absenteeism for unknown reasons when providing documents confirming the validity of the reasons for the absence (for example, the employee submitted a certificate of incapacity for work), or in the absence of such, puts absenteeism.

If the organization was dismissed, such an employee is excluded from the time sheet in the calendar month following the dismissal. If new employees are hired, they are included in the time sheet for the month in which the hiring is issued.

Notes in the report card about the reasons for non-attendance at work, part-time work or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. state or public duties, written warning about downtime, written consent of the employee to overtime work in cases established by law, etc.).

To reflect the daily cost of working time per month for each employee in the time sheet, the following is allocated:

- in the form T-12 (columns 4, 6) - two lines;

- in the form T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In the forms T-12 and T-13 (in columns 4, 6), the symbols (codes) of working hours are put in the upper line, and the duration of hours worked or unworked (in hours, minutes) is recorded in the bottom line according to the corresponding codes of working hours for each date.

If necessary, it is allowed to increase the number of columns for affixing additional details on the working hours, for example, the start and end time of work in conditions other than normal. This allows you to do the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of the Russian Federation of March 24, 1999 N 20.

When filling out columns 5 and 7 of the time sheet in the form of T-12, the number of days worked is entered in the upper lines, and the number of hours worked by each employee during the accounting period is entered in the lower lines.

Working hours can be taken into account:

- the method of continuous registration of attendance and absence from work;

- by registering only deviations (absences, lateness, overtime hours, etc.).

When reflecting absences from work, which are recorded in days (annual leave, days of temporary disability, business trips, leave in connection with training, periods of performance of state or public duties, etc.), only convention codes, and the bottom lines are left blank. We present the legend in the table.

Designated period	The code
Letter	Digital
Working hours during the day	I	01
Working hours at night	H	02
Hours of work on weekends and non-working holidays	RV	03
Length of overtime	FROM	04
Duration of shift work	VM	05
Business trip	To	06
Professional development with a break from work	PC	07
Advanced training with separation from work in another area	PM	08
Annual basic paid leave	FROM	09
Annual additional paid leave	OD	10
Additional leave in connection with training while maintaining average earnings for employees who combine work with training	At	11
Reduced working hours for students on the job with partial pay	HC	12
Additional leave in connection with training without pay	UD	13
Maternity leave (leave in connection with the adoption of a newborn child)	R	14
Parental leave until the child reaches the age of three	coolant	15
Leave without pay granted to an employee with the permission of the employer	BEFORE	16
Leave without pay under the conditions provided for by applicable law	OZ	17
Additional annual leave without pay	DB	18
Temporary incapacity for work (except as provided for by the “T” code) with the appointment of benefits in accordance with the law	B	19
Temporary incapacity for work without the appointment of benefits in cases provided for by law	T	20
Reduced hours of work against the normal hours of work in cases provided for by law	Champions League	21
Time of forced absenteeism in case of recognition of dismissal, transfer to another job or suspension from work as illegal with reinstatement at the previous job	PV	22
Absenteeism during the performance of state or public duties in accordance with the law	G	23
Absenteeism (absence from the workplace without good reason during the time established by law)	ETC	24
The duration of part-time work at the initiative of the employer in cases provided for by law	NS	25
Days off (weekly vacation) and non-working holidays	AT	26
Additional days off (paid)	OV	27
Additional days off (without pay)	HB	28
Strike (under the conditions and in the manner prescribed by law)	ZB	29
Absences for unexplained reasons (until the circumstances are clarified)	HH	30
Downtime due to the fault of the employer	RP	31
Downtime for reasons beyond the control of the employer and employee	NP	32
Downtime due to employee fault	VP	33
Time of suspension from work (non-admission to work) with payment (allowance) in accordance with the law	BUT	34
Time of suspension from work (non-admission to work) for reasons provided for by law, without payroll	NB	35
Suspension of work in case of delayed payment of wages	NZ	36

In most cases, organizations fill out the time sheet with letters. Although these designations are given only on the T-12 form, they must also be used when filling out the T-13 form.

When compiling a time sheet in the form of T-12 in sec. 2 “Settlements with personnel for wages” for one type of payment for all employees and a corresponding account, columns 18-22 are filled in, when calculating different types of payment and corresponding accounts for each employee - columns 18-34.

When compiling a time sheet in the T-13 form, the following must be considered. When recording payroll credentials:

- for only one type of payment and a corresponding account common to all employees included in the time sheet - the details "Type of payment code", "Corresponding account" are filled in above the table with columns 7-9 and column 9 without filling in columns 7 and 8;

- for several (from two to four) types of payment and corresponding accounts - columns 7-9 are filled in. An additional block with identical column numbers is provided for filling in data on types of payment, if their number is more than four.

Frequently asked questions about filling out the time sheet

When do you need to make marks on the timesheet? We believe that marks should be made daily. However, not all organizations in practice follow this rule and put down working days "by default". As a result, situations may arise when:

- it will not be possible to bring the employee to disciplinary responsibility for violation of labor discipline (for example, the employee took absenteeism in the first days of the month, they did not record it in the time sheet, and at the end of the month, handing in the report card, they decided to "reproach" - you can neither fire the "truant", nor even impose a disciplinary sanction, since as long as the employer complies with the deadlines provided for in Article 193 of the Labor Code of the Russian Federation, the deadlines for applying disciplinary measures will expire);

- you will have to adjust the time sheet and recalculate wages (for example, when an employee is given working days for the entire month, no information about deviations was received by the timekeeper, the time sheet was handed over, wages were accrued and paid on it. But in the first days of the next month, the employee brought a sick leave, from which it is clear that three days of temporary incapacity for work fell on the closed period).

To avoid such situations, it is necessary to organize the immediate receipt of information about any deviations from the work schedule - on the same day, even by phone, even by fax or e-mail.

Note.When determining the amount of the advance, observing the requirements of Art. 136 of the Labor Code of the Russian Federation, the time or work actually worked by the employee should be taken into account (Letter of Rostrud dated 08.09.2006 N 1557-6).

How many times a month do you need to complete the time sheet? The salary is accrued and paid twice a month, does this mean that the time sheet must be submitted at the same frequency? Indeed, according to Art. 136 of the Labor Code of the Russian Federation, wages must be paid at least twice a month. But in most cases, payroll is calculated once, and the second payment to the organization is made in the form of a fixed payment, the so-called advance payment. And for the calculation of the latter, the accounting department, as a rule, does not require the provision of a time sheet.

Of course, neither the labor inspectorate nor the tax will find fault with such an order, but if you follow the letter of the law, the report card must be submitted twice a month.

How to record the time of the watch in the report card if it lasts 15 days at 11 o'clock? To take into account the duration of work on a rotational basis, the letter code "VM" and the digital code "05" are set in the table of symbols of the time sheet. Since the days of rest between shifts are provided to the employee in addition to days off (weekly uninterrupted rest) and are paid in the amount of the daily rate (part 3 of article 301 of the Labor Code of the Russian Federation), they should be marked in the time sheet as additional days off (paid) with the letter code "OB" or digital code "27". Instructions for filling out the time sheet provide that when reflecting absences from work, which are recorded in days (annual leave, days of temporary disability, business trips, leave in connection with training, periods of performance of state or public duties, etc.), in the columns 4 and 6 are affixed only codes of symbols. The bottom lines of the graph remain empty. Employees do not work on the days of inter-shift rest, therefore, these days are not entered in columns 5 and 6 (form T-13).

How to reflect in the time sheet the duration of the work shift during the transition from summer to winter time and vice versa? In this case, the actual time worked must be entered in the time sheet. For example, if an employee has a night shift of 7 hours, and on the night of the transition to summer time, the schedule provides for 6 hours, the time sheet should also reflect 6 hours of work at night. Accordingly, during the transition to winter time extra hour work must also be reflected in the time sheet, that is, if the duration of the night shift for the employee is 7 hours, and on the night of the transition to winter time, the schedule provides for 8 hours, exactly 8 hours of work must be reflected in the time sheet. At the same time, do not forget to make an additional payment for work at night, because it accounts for an additional hour of work.

Is it necessary to reflect the incomplete hours worked by the employee? If the working time is whole hours, then minutes can be omitted, putting down only the number of hours, for example, 6 or 8. If the working day is hours and minutes, both full and part-time working hours must be indicated. In the timesheet, a working day lasting 8 hours and 12 minutes in the timesheet can be marked both “8.12” (8 hours 12 minutes) and “8.2” (8 and two tenths of an hour). Quite often, employers reduce the duration of work on Friday by reducing the lunch break. In this case, it is necessary to put down “8.15” on the report card from Monday to Thursday, and “7” on Friday.

Is it necessary to keep a time sheet if working time is recorded using turnstiles with a special program? Notes in the report card about the reasons for non-attendance at work, working part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. state or public duties, a written warning about downtime, a statement of part-time employment, a written consent of the employee to overtime work in cases established by law, etc.), the machine will not be able to affix them.

In addition, the forms of the time sheet contain the requisite “Personal Signature”, which means that it is illegal to keep them in electronic form.

Therefore, the use of an electronic time tracking system does not relieve the organization of the obligation to keep a time sheet.