Working time sheet form example of filling. How to correctly fill out a time sheet: sample and recommendations. How long can a document be stored, incl. at hazardous enterprises

Each organization must keep daily records of the presence of employees at their workplaces; for this, the HR department uses a unified form of time sheet in the T-13 form. It allows you to record their presence, lateness and absence, the reasons for which can arise for various reasons, both valid and not valid. Based on the data from the timesheet at the end of the month, the accounting department calculates the wages of employees, especially for those employees whose wages are based on the time they are present at the workplace.

Timesheet fulfills important role in the operation of the enterprise, from recording employee attendance at the workplace to calculating their wages. Each event has its own special code, which can reflect the time of the working day, illness, business trip, vacation, including lateness and absence of the employee from work. In addition, this document allows you to track the norms of the working week and make certain adjustments to the work process.

Thus, based on the report card data, the manager can make certain decisions on changing the employee’s work week if there is overtime; this can quite often occur with a flexible schedule or replacing a sick employee. Also, based on the report card data, you can make a decision both on bonuses and incentives for the employee, and on depreciation and imposition of penalties.

Please note that the first part of the timesheet, for the first half of the month, is submitted to the accounting department to calculate the advance payment for wages, and on the basis of a fully completed timesheet, a full calculation of wages is made.

Sample of filling out a time sheet

The timesheet can be filled out in two ways; you should choose the one that is most convenient and understandable:

1. Data is entered daily - the form indicates data on employees’ attendance at work and absences, if such a fact was detected.
2. Data is entered into the form only in case of deviations from the standardized values, for example, if an employee suddenly does not come to work, in this case his absence is noted.

Designations in the time sheet

Code of the type of remuneration in the timesheet

• Salary and travel allowances – 2000
• Payment to employees under civil contracts (royalties do not include) – 2010
• Vacation pay – 2012
• Payment for temporary disability – 2300

Form T-13 sample filling

Filling out the timesheet is not particularly difficult; to do this, select the accounting option that is convenient for you and enter the appropriate data and codes:

• IN “Count 1” you must specify the next serial number.
• IN “Count 2”– personal data for each employee of the organization, in accordance with their position and full name.
• “Count 3” contains the employee's personnel number.
• IN “Count 4” Using letter codes for each employee, data is entered for each day of work, in the upper cell the corresponding code, and in the lower cell the duration of the employee's work is indicated. So, if a 5/2 schedule is set, then the working day is 8 hours, and the duration of the working day with a 2/2 schedule will be 11 hours. Data for the first half of the month and for the second are entered in separate columns. At the top is for the first half, and below for the second half. If overtime occurs, the employer must compensate the employee for overworked time or monetary equivalent, or time off.
• IN “Count 5” The total time worked is indicated separately for the first half, and separately for the second half of the month.
• “Count 6” contains the total value of time worked (sum of column 5).
• IN “Count 7” data on the wage code is entered.
• “Count 8” contains account information accounting to reflect wage costs.
• Columns 10-13 are used to record employee absences, indicating the corresponding code and number of days.

Non-standard situations

Leave without pay

According to the law, the following types of such leave can be distinguished:

• For family reasons – “BEFORE”
• Leave without pay, provided in accordance with the Labor Code of the Russian Federation, for example, on the occasion of a wedding - “OZ”
• Based on the decision on collective agreement or according to industry decision - “DB”

If there are holidays during your vacation

If there are holidays during the allotted vacation, in accordance with the production calendar for the current year, such days are marked with code “B”. So, for example, if an employee went on vacation from June 9 to June 16, and during this period there is a holiday on June 12, then instead of the code (OT), you need to write code “B”. This day is not included in the paid vacation period.

Illness during annual leave

If during vacation an employee suffered an illness and provided sick leave as confirmation, then instead of the “OT” code, you must write down the “B” code, in accordance with the sick leave. In this case, the leave will be extended for the duration of the illness.

The accounting sheet is determined by Resolution of the State Statistics Committee No. 1 of 01/05/2004 (the accounting sheet is mandatory to fill out, but the law does not provide for strict limits on the form of the document). A specialized form is established, which is filled out by personnel services or accounting. This document is necessary in order to clearly control and take into account the time worked by employees. For accountants this form becomes the basis for monitoring the legality of all types of accruals. For HR department employees, this timesheet allows them to track the attendance of employees at assigned jobs according to a previously established schedule, which includes workdays and weekends. The time sheet also helps to impose penalties if one or another employee systematically violates this schedule.

The time sheet allows you to control lateness, attendance and absence of employees, that is, it is the basis for monitoring compliance with the work schedule. With the help of the timesheet, it is possible to obtain official information on the issue of time worked for each employee. Accordingly, this document is of no small importance for special statistical reporting and the formation of remuneration.

In fact, a timesheet is a well-developed form of a document, which is presented in the form of a table. The table contains information about the employee, as well as all data related to his working time, attendance and absence, the reasons for non-appearance are indicated, and then the total number of those days, as well as hours that were worked by the employee during a clearly defined period of time, is displayed. When filling out the document, codes are used to indicate the reasons for the absence of specific employees from work. The legislator determines the possibility of developing its own form of this document, on the basis of which time worked should be recorded.

The T-13 report card form is not mandatory, since in 2013 certain amendments were made to the legislative acts, which determined that the employer may refuse to use this document. But, in part 4 of Art. 91 of the Labor Code of the Russian Federation states that all employers bear the obligation to draw up a document taking into account the working hours of all employees. That is, it is possible to create your own document, the filling of which will be convenient for the employees of your company. Traditionally, enterprises use the T-13 form.

Who leads the T-13 in the organization?

The legislation does not establish who exactly should maintain the time sheet. But, rules of conduct primary documentation define the following:

• The time sheet must be maintained and maintained by an authorized person;
• The head of a separate unit is obliged to sign the document, and it is also signed by a specialist from the personnel department;
• Based on the timesheet, the calculation of wages is generated; accordingly, the document is sent to the accounting department.

The authorized person who fills out and maintains the timesheet is appointed by management, with a description in the employment agreement of all obligations in this area. A document (order) is also created, which indicates the employee’s position and his individual data. In large enterprises, an employee is selected in each department who carries out the process of keeping records of actual time worked by all employees of the organization. Over the course of a month, the employee fills out the form, after which he submits it to the head of the department for study and signature. The boss, in turn, transfers the document to the personnel employee. The data is verified and other data is filled in. necessary documents, and the time sheet is transferred to the accounting department, which allows you to correctly calculate wages. In small organizations, as a rule, filling out the timesheet is carried out by an employee of the personnel department.

Procedure for maintaining form T-13

Each employer can independently supervise and control the order of document maintenance. It is best to work out a manual or instruction that will provide the employee with clear instructions on all issues related to the preparation of primary documentation. It will also become the basis for choosing a clearly defined form for recording actual time worked (the law defines two main document forms - T-12 and T-13, and the legislator also allows the employer to develop his own document form), etc. In the instructions or guide for drawing up a time recording form which the employee actually worked, it is best to indicate the following main points:

1. If the enterprise is large, then indicate that the time sheet is compiled by division. That is, in each department a separate employee is appointed who will keep track of the time worked by the employees of the department;
2. A description of the structure for selecting the responsible employee who will carry out the process of keeping records of the attendance of all employees of the organization is being developed;
3. Compile a description of all additional codes that can be used to determine absenteeism or an employee’s return to work (most often, codes indicate the reason for absenteeism);
4. Determine the full procedure for filling out the accounting form: indicate how the facts of presence/absence, tardiness, reasons for absence, etc. are reflected;
5. Determine a procedure that will help reflect exit/non-exit data in non-standard situations.

Methods for filling out the T-13 form, basic codes for filling out the timesheet

Various options for designing a form to record actual time worked are being generated. This can be a reflection of all the data for each day, and data that relates to the presence or absence of employees must be indicated. There is also a second option for filling out the document, which involves indicating only deviations from the norm. That is, in fact, a description of absences and tardiness is formed.

Two variants of codes are determined by which information is reflected in the report card. Let us remind you that the time sheet is a specialized table in which it is simply impossible to indicate all the data in writing. Therefore, there are generally accepted codes, the use of which allows you to quickly and easily fill out the timesheet.

• Employee attendance at workplace on a clearly defined day it will be reflected with the letter “I”, or with the digital code 01;
• The standard vacation option, which is determined by the organization’s schedule and is considered annual paid, is noted in the “OT” sheet, or with a digital value - 09;
• If we are talking about leave that is granted to women during pregnancy and childbirth, then the letter designation “P” is used, or the digital designation is 14;
• If an employee receives leave related to caring for a young child, then “OL” or 15 is indicated;
• Vacation without payment, that is, at your own expense, is marked “BEFORE” or 16;
• If an employee is sent on a business trip, then the letter “K” is indicated, and in the digital value it is noted as 06;
• If an absence from work occurs, taking into account the fact that the circumstances of this event are not yet known, “NN” is indicated, with a digital value of 30;
• Sick leave in the document is reflected as “B” or 19.

The document must contain information about the employer. In the header part you will need to enter the name of the organization and information about the OKPO code. In addition, the name of the department is indicated if we are talking about a report card that is filled out for a clearly defined department of the enterprise. Information is indicated in the form of the date and document number, that is, based on this information, you can determine the exact period of the document.

The following is information about the employee. Each employee is assigned a specific personnel number. This number is subsequently used to draw up all other internal documents of the enterprise. Information about the position and individual details of the employee (full name) must be indicated. At certain enterprises, this column also indicates information on the basis on which the employee was hired at the enterprise, that is, the details of the order for hiring the position are indicated.

The timesheet contains all the data on the working hours of all employees (for each individual). That is, in the column for each employee, a daily description of all data on attendance, absence, vacation, day off, etc. is formed. All data is indicated in alphabetic or numerical values.

The document also reflects the total number of days and hours worked at the enterprise, taking into account all the data on working hours that were indicated in the timesheet. The second and fourth lines, which are located below the lines indicating presence at work, determine the need to indicate the actual time worked in hours. These lines may not be in the document; accordingly, their completion is not considered mandatory.

The document has a column in which you can enter all the data on no-shows. That is, in fact, this is where information is reflected that concerns the reasons that became the basis for the employee’s absence from his place on a given day. The document contains an indication of the hours that the employee was absent from the enterprise. It also indicates how many days the employee was absent for one reason or another (for example, the employee did not work for ten days, 4 days due to a work trip, and 6 days due to vacation at his own expense).

After the T-13 form is drawn up by the responsible employee, the process of signing the document is necessarily carried out, which actually makes it legally significant, and then makes it a kind of basis for the accrual of funds in the form of wages. The document is signed by the responsible person, the head of the department, as well as the employee personnel service.

Vacation must be indicated on the work time control sheet. In this case, it is determined what type of leave is provided, and the dates when the person is on this leave are indicated. There are various letter designations that are entered into the document. The standard option is the next vacation, it is marked “FROM”, but if we are talking about additional leave, which will be paid for by the employer, then it is marked “OD”. If the vacation is not paid, then “BEFORE” is indicated. Often, employees carry out parallel distance learning, and for the period of study - sessions, paid leave is provided, which is reflected in the documents as “U”. There are situations when an employee attends training, but remains to perform his direct duties at the company or enterprise; in this case, it is envisaged to use a shortened working day, and in the accounting sheet this fact is reflected in the form of the letter value “UV”. Leave associated with childbirth, as well as pregnancy, is indicated as the value “P”, for child care “OZ”. Also, in certain cases, leave is provided without pay, and in this case, the letter value “OZ” is formed.

How is absence from work marked?

A specific code is also provided to indicate temporary absence from work. All data in the timesheet is indicated in letter form, which allows accounting employees to clearly determine all the nuances of wage calculation, and necessarily vacation payments and sick leave payments. If a person does not go to work, but provides information that he is sick, then temporary disability under this condition is indicated by the letter “B”. There are situations when removal from professional duties occurs. “NB” is indicated on the report card. If an enterprise does not pay wages, then the employee has the right not to attend his work, and not to fulfill the obligations established by the employment agreement, in accordance with the provisions of the law. This fact is reflected in the report card with the letters “NZ”, which actually indicates a suspension of work due to the employer’s failure to fulfill all of its obligations to pay for the work performed. If removal from professional duties is carried out with accrual of payment from the employer, then in this case the value “BUT” is indicated, which allows accountants to accrue the amount of remuneration for work activities, taking into account the fact that the employee was not present during certain working days.

How is downtime noted on the report card?

It should definitely be noted that in enterprises there is such a thing as downtime. That is, in fact, the employee is present at his workplace, however, certain work processes are not carried out. In this case, the employment agreement initially contains data that determines the structure for calculating wages in the event that downtime is due to the fault of the employee, the employer, or due to reasons that do not depend on the employee or employer. The timesheet also contains data related to downtime. If it is formed due to the fault of the employee, “VP” is indicated, if the employer’s fault is traced, “VR” is indicated, but if the downtime is formed by other factors, then “NP” is indicated.

In accordance with the Labor Code of the Russian Federation, employees must receive days off. However, in certain cases, days off do not fall on the employee's weekend, in other words, employees have to work on weekends, but at an increased rate. The law establishes that an employee who works on holidays and weekends receives higher pay. If absenteeism occurs due to a day off, “B” is indicated on the timesheet; if the day off is incomplete, “NV” is indicated. The employer can also provide an additional day off, which will be indicated on the “OB” sheet if it is paid. If the additional day off is not paid, it is reflected in the document with the letters “NV”.

Non-standard situations when filling out a timesheet

There are unusual situations when specialists do not know how to correctly mark certain values ​​in the accounting sheet. For example, consider a situation where an employee falls ill while on annual leave. The legislation establishes that if a worker falls ill while on vacation, a sick leave certificate is issued, and the vacation is also extended for a clearly defined period. deadline, which is determined by the sick leave certificate, if available. The report card is marked with “B” instead of “OT”. If, after the vacation, the employee does not return to work, then “NN” is indicated, that is, it is indicated that the absence was due to an unknown reason. After documents are provided that determine the existence of a valid reason for non-appearance, for example, sick leave is provided, “B” is entered in the report card instead of “NN”.

Where can I find codes for filling out the T-13 form?

When preparing the T-13 form, letter values ​​are used. Since it is simply unrealistic to indicate everything in words. Most often, already developed additions are used, in the form of codes, which are provided in Appendix 1 to the official order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@. However, the manager can develop eigenvalues codes In this case, a special addition to the instructions for preparing the timesheet is drawn up, in the form of a fairly simple table.

What are the differences between the T-13 and T-12 uniforms?

As you already know, there are two well-developed forms of the document, and the legislator does not limit the employer in choosing the form that can be filled out in the process of recording working hours. These forms are almost identical, but there are still certain differences. Practice shows that modern employers most often give preference to the T-13 form, since it is easier to prepare.

Shape differences:

1. Form T-12 also contains columns for the days of the month that relate to a clearly defined employee, but these lines are located horizontally. As for the T-13 form, they are divided into two parts and are parallel. That is, in fact, in the T-13 form, you indicate all the data about visiting work in the first lines, in the second lines you indicate the amount of total working time in hours. It's more convenient;
2. It should also be said that for each employee in the T-13 form, four lines are allocated regarding the reasons for absence from the workplace, which allows you to control all the nuances of absenteeism and the presence of valid reasons. In the T-12 form, such data is also reflected, but only two lines are allocated to them;
3. Form T-13 contains a final part, which is not reflected in form T-12. In fact, the first option reflects not only information about the attendance and absence of each employee, but also the codes of payment types, which allows accountants to quickly navigate the issue of calculating payment for work performed.

In the specified form there is a special department that reflects all the data on the accrual of funds as payment for activities, taking into account time worked, vacation pay, absences, etc. That is, in fact, by indicating all the data on recording total working time, the opportunity is formed correct and fairly fast accrual of funds in the accounting department. The document must indicate cash payment codes. These codes are indicated exclusively in digital values:

• 2000 - accrued wages provided in the form of wages;
• 2012 - the amount of vacation payments, which is determined by the schedule next vacation for each employee.

This section also necessarily indicates the corresponding account, that is, a specialized account from which all costs for paying for activities are written off.

The number of days or hours worked is also indicated, taking into account certain type wages. For example, standard working hours (days of attendance) are entered, and information on travel and vacation pay is entered. The code of the type of payment and the account number from which the process of crediting the payment for certain working hours of the employee will be carried out.

Conclusions

Report card - mandatory document, which must be filled out at any enterprise. After all, it is on the basis of this document that the following processes are carried out:

• Monitoring the work of all specialists at the enterprise;
• Monitoring timely attendance at working hours;
• Control of hours worked, taking into account the possibility of correct calculation of wages.

In other words, the time sheet is a document, using which the manager receives all the necessary data about the responsibility of employees and their fulfillment of the terms of the employment agreement, as well as staffing table. And accountants, on the basis of this document, have the opportunity to correctly calculate wages in order to follow all the norms of labor legislation.

The legislator does not establish strict requirements for drawing up a form for proper recording of working time, but determines the need for this recording. There are two developed forms, all the nuances of which we discussed with you above; in fact, you just have to study this information to learn how to compose a document yourself. It should also be noted that there are specialized programs that allow you to carry out the process of recording working hours in a simplified mode; to study the nuances and features of such programs, we invite you to watch this video.

Based on Art. 91 Labor Code In 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 dated January 5, 2004, a special form “Working time sheet” was approved.

You will learn:

• How to keep a timesheet in 2018.
• What designations are used.
• How to fill out a time sheet when working part-time.
• How are vacation days noted on the time sheet?
• How to mark time off on a time sheet.
• How to correctly reflect sick leave on a time sheet.
• What questions do HR officers have when filling out time sheets?
• Which ones are the most common mistakes allowed by HR officers when maintaining time sheets.

How to keep a timesheet in 2018

The time sheet is one of the most important personnel documents. It is there that all shifts and hours worked by employees are recorded daily, and it is on the basis of this document that salaries are calculated every month. In addition, the timesheet 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 a time sheet. It does not matter in which direction the company operates or what form of ownership it has. The timesheet reflects the number of hours and days (shifts) worked by personnel. The timesheet form can be either paper or electronic.

Download the time sheet

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

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

The forms differ from each other. T-12 is a universal option that is used not only for recording working hours, but also for calculating and calculating salaries for personnel. When filling out the section “Settlements with personnel for wages”, enter the codes of the type of payment in the report card in the T-12 form.

A timesheet in form T-13 is kept to record working hours if the company has an automatic system (turnstile) for attendance and no-show.

The employer has the right to use its own forms intended for similar purposes.

Important: develop independently accounting forms Only commercial enterprises are entitled. State and budget 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 by filling out the form correctly).

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

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

Download a sample time sheet in T-13 format

You must follow all established rules when you create a timesheet. The form that the company has compiled according to any specified form can be supplemented the right types information - this is determined by the employer. The main condition is the presence of mandatory details, namely:

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

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What designations are used in the timesheet?

On title page The unified form provides a detailed list of symbols used when filling out the timesheet. The most common digital codes or their alphabetic counterparts are:

• 01 (I) - work during the day;
• 02 (N) - work at night;
• 03 (RV) - work on weekends and non-working holidays;
• 04 (C) - overtime work;
• 05 (VM) - rotation method;
• 06 (K) - ;
• 07 (PC) - advanced training with a break from production;
• 08 (PM) - advanced training with a break from production in another area;
• 09 (OT) - annual basic paid leave;
• 10 (OD) - annual additional paid leave;
• 11 (U) - study leave with pay (indicated in the time sheet for employees who combine work and study in 2018);
• 12 (UW) - reduced working hours for employees studying on the job with partial salary retention;
• 13 (UD) - study leave without pay;
• 14 (P) - maternity leave or in connection with the adoption of a newborn child;
• 15 (OJ) - leave to care for a child up to three years old;
• 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 maintaining salary;
• 19 (B) - temporary disability with the assignment of benefits (sick leave);
• 20 (T) - temporary disability without benefits;
• 24 (PR) - absenteeism;
• 26 (B) - day off or non-working holiday;
• 30 (NN) - absence from work for unknown reasons.

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 sick, and this fact is confirmed by a certificate from a medical institution, the code “30” or “NN” is changed to “19” or “B”.

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

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

Correct maintenance of time sheets

Timesheets can be maintained in 2 ways:

• 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 time sheets is established when forming the accounting policy of the enterprise, which is regulated by an order from management. The accounting policy sets out how long the time sheet must be submitted to the accounting department.

If the time sheet is kept method of continuous registration of appearances and absences, then the calendar days of the month are marked in separate cells in the document. It is mandatory to enter codes for attendance and absence, under which the total number of hours worked by the employee is indicated.

If used deviation recording method, the document reflects only deviations from the established working hours (if they are recorded). It notes absences, delays, overtime. Absences are always counted in days. In the top line, the columns record the symbol code. The lower columns are not filled in.

If the length of the day and shift remains unchanged, only deviations from the standard time (no-show, lateness) are recorded. If the work hours are normal, only absences from work can be recorded.

If an employee works internally, he is assigned two personnel numbers and is entered into the document twice - as a part-time worker and as a main employee. Let's look at the correct filling out of the working time sheet using the example of section 1 “Working time recording” of form No. T-12.

When filling out the timesheet, use digital or similar letter codes. Please note that different companies may maintain timesheets according to different rules.

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, enter the code for the time spent on a specific date (4). The bottom line reflects the duration 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 top lines 5 and 7, enter the number of days worked (6), and in the bottom lines - the total number of hours worked in half a month (7).

Based on the results of each month, the employee enters the total number of days worked (8), the number of hours (9), and the total number of days off or holidays (10). Next, they determine how many overtime hours the employee had (11). It is better to fill out the accounting sheet in the same order, so as not to make mistakes.

Night hours include the period from 22:00 to 6:00. 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 the working period fell on them (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 code (16), and in column 16 - the number of days and hours of absence, indicating code (17). Next, the person responsible for filling out the time sheet (18), the head of the department (19) and the HR employee must sign the timesheet. Mandatory details are the names of the positions of these persons and their personal signatures with transcripts.

After these procedures, the person responsible for maintaining the timesheet gives the document to the accounting department. Based on the time sheet, employees are calculated and paid their salaries.

Important! The basis for including or excluding an employee from the timesheet must be personnel records documents, for example, an order of dismissal, hiring, or employment contract. Mandatory requirement - documentary evidence notes about the reasons for non-compliance with the regime.

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

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

The time worked by part-time workers is recorded in the timesheet 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. Weekends are marked with the code “B”, vacations with the mark “FROM”, sick days confirmed by documents with the code “B”.

A 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 the institution more than half-time. That is, compared to other employees, a part-time employee is required to work less.

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

Let's dwell on the rules for filling out the accounting sheet for a part-time worker.

1. The time worked by part-time workers is recorded in the timesheet according to the same rules as for regular employees. Time sheets (in Excel or another program) are drawn up according to the same requirements.
2. A part-time worker cannot work more than his workload allows.
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 the additional and at the main place of work.
4. If on any day a part-time worker does not work at his main place, he has the right to work as a part-time worker full time (without exceeding the general standard 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 accounting for the working hours of internal and external part-time workers.

We know that an external part-time employee is 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 worker holds in this company.

An internal part-time employee is an employee who holds two positions in the same institution. Accordingly, his working time for one and the second position is recorded in the same accounting sheet. It is important that the time worked for each position should be taken into account separately. It is prohibited to add up hours worked part-time. The time sheet contains separate columns with the code “SV”.

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

The procedure for recording the working time of an external part-time worker (Petrova D. A., accountant) when working part-time on a five-day basis:

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

The procedure for recording the working time of an internal part-time worker on a five-day basis:

How to reflect vacation on a timesheet

Information about actual hours worked and rest can be noted 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, GIT inspectors do not ask any questions regarding them. To record time worked, you can use forms T-12, T-13 or OKUD 0504421 “Working Time Use Sheet”. The T-12 form is required to calculate wages for time worked.

The time sheet records information about the employee’s attendance and absence from work and the number of hours worked. A specialist’s attendances and absences 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 absence from work.

A separate employee responsible for this, for example a timekeeper, HR specialist or accountant, can record working hours and vacations in the time sheet. This responsibility must be specified in the employment agreement with the relevant employee. You can also issue an order appointing a specialist responsible for maintaining records.

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 for each day, a code of letters and numbers is entered, reflecting the type of working or non-working time. In the cell below, indicate exactly how many hours the employee worked.

Conventions for reflecting vacation in the time sheet:

All employees are entitled to 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 employer come to an agreement, the vacation is divided into parts or postponed to the next year.

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

After an employee goes on annual paid leave, the employee responsible for keeping records is required to enter the code OT or 09 into the timesheet every day.

Employees of certain categories have the right to take not only 28 days of annual leave, but also additional paid time. This kind of vacation can be taken together with main leave, part or separately.

Right to use additional vacation days have specialists working:

• on irregular working hours (if this condition is specified in employment contract) - 3 calendar days or more;
• in harmful (2, 3, 4 degrees) or dangerous working conditions - 7 or more calendar days;
• V special conditions labor (list of employees and duration of additional vacation period established by the Government of the Russian Federation).

Important! Additional leave must be entered into the time sheet separately, even when the additional days follow immediately after the main leave. To do this, enter the code OD or 10.

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

• unpaid leave;
• educational leave (during which the average salary is maintained, earnings are not retained or are paid partially);
• maternity leave for women;
• maternity leave.

Let's look at how each of these leaves is recorded on 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 with unpaid leave on a specific day/days to resolve personal issues. We are talking about the so-called vacation at your own expense. The employer himself decides whether to provide the employee with such leave or not. If an employee takes unpaid leave, code DO or 16 is entered in the accounting report card.

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

• for working pensioners (by age). Each year they can take no more than 14 calendar days of vacation;
• for 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 during 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 whose child is born, marriage is registered, or close relatives die - up to 5 calendar days.

Such leave without pay is recorded in the timesheet as code OZ or 17.

Additional leave, during which the average earnings are maintained, on the basis of Art. 173 of the Labor Code of the Russian Federation has the right to be used by employees who work and at the same time receive higher or secondary vocational education part-time or part-time, that is, without interrupting their work.

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

• 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 record study leave while maintaining your salary, code U or 11 is entered in the time sheet.

Employees studying full-time have the right to demand that the employer provide unpaid study leave in order to pass entrance tests or sessions. Study leave reflected in the working time sheet in the form of code UD or 13.

The time sheet must also record maternity leave.

Women have the right to take maternity leave. The basis for granting such leave is a certificate of incapacity for work. An employee can take leave 70 or 84 days (if the pregnancy is multiple) before the expected date of birth or immediately after it. But in total, such leave must 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 working time sheet, maternity leave is designated by the letter P or the number 14. The same code is given to the employee , who has adopted a child and is taking a vacation due to this.

When maternity leave expires, one of the parents or another person looking after the child (grandparent, guardian) has the right to take parental leave until the child reaches the age of three. During this period of leave, the company retains the employee's position and pays him benefits.

In form T-12 or T-13, parental leave is indicated as code OZH or 15.

How to reflect time off on a time sheet

Based on current legislation, companies are required to strictly take into account the work activities of their personnel. This is why managers must record each time off on their time sheet.

Companies in Russia have the right to establish their own rules for filling out the T-12 or T-13 form and record them in instructions or guidelines. Before reflecting time off on the time sheet, you also need to select codes. The generally accepted ones include:

• RV, 03 - time worked by employees on weekends and holidays.
• OV, 27 - paid time off.
• NV, 28 - unpaid time off.

An employee can be engaged 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 hiring to work on a day off”).
• Justification for the order.
• Instructions for attracting specific workers and paying double the rate for 1 day above the established salary.
• 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, based on No. 402-FZ dated December 6, 2011, time off is entered in the report card in the form of a generally accepted or custom code.

Features of labor and payment in non-working days reflected in the Labor Code of the Russian Federation. If the timesheet is filled out correctly, there will be no difficulties when paying staff for time worked.

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

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

At the same time, employees who have an urgent agreement with the company cannot put forward such demands. labor agreement for a period of at least 2 months. 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, personnel can be recruited to work on weekends only in emergency situations. Suppose you urgently need to complete tasks that affect the future work of the company. If a 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.

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

Very often in organizations a question arises related to the correct reflection of sick leave in the accounting report card. For correct registration sick leave In the report card you need to take into account:

• what method is used to record attendance or absence from work (full registration or only registration of deviations);
• how to indicate sick leave on the report card (letter code “B”, digital code “19” - for column 15 of form No. T-12).

Let's look at how sick leave is entered into a timesheet continuous registration method. On days of illness of the employee, confirmed by a certificate from a medical institution, you need to enter, 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 summarize the number of days and hours worked.

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

When an employee is on sick leave using the method of recording deviations, it 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 sick leave is reflected in the report card using the method of recording deviations:

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

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

Step 1. First, you select the company's designation code. Review 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 symbol table.

Step 3. Then you calculate the total number of days and hours worked by the employee. In this case, exclude sick days and weekends from the calculation (unless there are other deviations).

Sick leave in the report card during vacation it is reflected as follows:

Step 1. It is necessary to note the vacation before the date of onset of the employee’s illness indicated in the certificate of incapacity for work. To do this, use the letter designation “OT” (numeric code “09” - for column 15 of form No. T-12). During the holidays, weekends are not celebrated. To calculate vacation, 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. You need to extend your vacation: enter the code “FROM” in the timesheet after the last vacation day. It means the number of subsequent days of illness. In this case, certain nuances need to be taken into account. In accordance with Art. 124 of the Labor Code of the Russian Federation, if an employee is temporarily disabled, annual paid leave is either extended or postponed to another time determined by the employer, taking into account the wishes of the employee.

Since the law of the Russian Federation allows either extending or postponing vacation to 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. In this case, the employee is obliged to express his wishes regarding the extension or postponement of leave by submitting an appropriate application.

Questions that HR officers often have when preparing time sheets

Not in all cases, enterprise management strictly 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 timesheet. 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 management archival documents, generated in the process of activity government bodies, organs local government and organizations, indicating storage periods,” states that the shelf life 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 timesheet movement must be provided for when drawing up local documents regulating the rules of its development and movement?

The accounting sheet goes through several stages, namely:

• first it is formalized;
• then check the correctness of the composition;
• if everything is correct, they hand it over for signature;
• provide accounting services;
• transferred for subsequent storage, observing the norms accepted in the company (to the personnel department, to the archive, etc.).

When drawing up a document flow schedule, be sure to include all accounting documentation in it, including the time sheet, and make a small adjustment to the specifics of the form (duration of preparation, possible delays in the provision of documents by employees confirming their absence from work, as well as the time to adjust the time sheet).

1. Who, besides the timekeeper, can keep time sheets?

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

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 time (Part 4 of Article 91 of the Labor Code of the Russian Federation). As already noted, you can record working time in a timesheet using the method of completely recording appearances and absences from work, as well as the method of recording only deviations, such as absences, lateness, overtime, etc. To take into account the time worked by a specialist remotely, use possible by any method.

If the enterprise has employees who work 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 has no information about the employee’s appearance at work. If there are no overtime or absences, the timesheet includes only the final data on the employee’s work results for the 1st and 2nd half of the month. If the variance method is used, working days are not reflected in the timesheet. If the cell in the timesheet is not filled in, it means that this day was a working day.

However, if the deviation method is used when filling out a timesheet for a remote employee, technical difficulties may arise related to entering information into the 1C program, etc. In this case, it is better to use the method of continuous registration of appearances and absences.

• Additional payment for work: what you need to pay employees for above what they are supposed to

Mistakes often made when preparing time sheets

At first glance, filling out a simple T-12 form or some equivalent 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 inspections of the accounting documents of a number of organizations show that those responsible for maintaining time sheets often do not comply with the rule of shortening the working day before a holiday by 1 hour. In fact, employees work 7 legal hours. The documents indicate a norm of 8 hours.

There is one more typical mistake, which companies do mainly due to inattention: they record a holiday as a working day. In addition, difficulties may be associated with entering information about the time worked by the specialist. Don’t forget that your 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 timesheet, you identify an error, follow the provisions of clause 8 of Art. 9 Federal Law dated November 6, 2011 No. 402-FZ “On Accounting”. Incorrect information must be carefully crossed out. Above the crossed-out symbols, you must enter the correct information and indicate the date the corrections were made. Next, the employee who corrected the time sheet must sign it (the signature must also be deciphered and the position indicated).

A practitioner tells

3 problems with the classic employee working time monitoring system

Peter Lebedev,

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

Employees of production departments recorded their working hours on a daily basis: they indicated on their time sheet how much time (in hours) they spent on specific projects, studies, business trips, etc. At the end of the month, the time sheets were handed over to the immediate supervisor, who, in turn, transferred the documents to the accounting department, whose employee entered information into the system, prepared summary reports on projects and submitted them to managers.

When collecting information, we encountered 3 main problems:

1. It took a very long time to collect statistical data. It was possible to find out the actual time worked by employees, at best, a week after the end of the reporting month. Checking and approving timesheets also took a lot of time.
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 timesheets would increase 4 times. In addition, the analysis requires information about each employee. But not all employees can fill out time sheets outside of the usual schedule, since some are on sick leave and others are on a business trip.
3. Filling out time sheets was often carried out with errors. For example, employees indicated the wrong contract number or type of work, or did not take into account working hours at all and at the end of the month filled out the time sheet in random order.

An automated working time tracking system helped us solve these problems.

Time sheet– serves as the basis for calculating employee salaries. This document contains information about the presence of employees at their workplaces or their absence, indicating the reason. To fill out, you can use the unified form T-13 or form T-12. Within the framework of this article, we will look in detail at the features of filling out the T-13 time sheet, and will provide an example of filling out a time sheet using the T-13 form as an example. You can also download both forms below.

A time sheet is a table in which attendance and absence from work are taken into account for each employee of the enterprise. The total number of days and hours worked for the month is displayed. In addition, codes for the reasons for absence from work are indicated.

Time sheet form T-13 - sample filling

First of all, it is worth noting that filling out the form can be done in two ways:

• All attendances and absences from work are recorded daily;
• Only absenteeism, lateness and other deviations from the normal working day are noted.

Our sample timesheet uses the first time tracking method.

First of all, you need to enter data about employees going to work during the month in the time sheet. The T-13 form for this purpose has a table in which a separate line is filled out for each employee.

Columns 2 and 3 include the full name, position of the employee, and his personnel number.

Column 4 records attendance and absence from work. For each calendar day of the month there is a separate cell, the code designation is indicated at the top, and the number of hours worked for that day is indicated below. It is possible that the bottom cell is not filled in, but working hours are recorded in days.

Code designations can be found on the title page of the report card, form T-12.

In the sample below for filling out the T-13 form, the following letter codes were used to record working time:

• I – the day has been fully worked;
• B – day off;
• K – the employee is on a business trip;
• B – on sick leave;
• OT - on vacation.

At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the timesheet has columns 5, 6. In the fifth - the upper cell reflects the number of days worked for the first and second half of the month, in the lower cell - the number of hours worked for each half of the month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling out columns 1-6 of a time sheet.

An example of filling out columns 1-6 of a timesheet (form T-13)

Columns 7-9 of the T-13 form contain information that will be useful for.

For each type of remuneration there is a separate code designation, for example:

• 2000 is a code for wages and travel allowances;
• 2012 – code of the timesheet for payment of vacation pay;
• 2300 – code when paying for sick leave, etc.

Our example of filling out a time sheet contains the three codes indicated above.

If only one type of remuneration is used for all employees, then the following data should be filled in:

• wage type code - column 7-9 at the top, the same for all employees;
• correspondent account – an account to which costs for a given type of remuneration are attributed;
• Columns 7 and 8 remain empty;
• 9 – number of days (hours) worked per month for each employee.

If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.

The seventh contains the labor remuneration code, the eighth the account for allocating costs for this type of payment, the ninth the number of days or hours corresponding to this type of payment. This data is filled in for each employee indicated in the time sheet.

The remaining columns of the table contain information about the reasons for absences and lateness of employees.

It also has its own codes for the reasons for absences, for example:

• K – business trip;
• B – sick leave;
• OT – vacation, etc.

Next to the reason code, the number of hours or days of absence of the employee for this reason is indicated. Filling out time sheets is usually the responsibility of heads of departments or divisions or HR employees.

Filling out a time sheet according to form T-13 (columns 7-13)

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

Download the time sheet (form T-13). Sample and form in Excel

Below you can download a time sheet form on one sheet, and as an example below you can see a completed sample document.

Video lesson “Timesheets. Form T-13”

This video tutorial shows a detailed example of filling out a time sheet using the T-13 form.

(Resolution dated January 5, 2004 No. 1). Previously, unified forms were mandatory, employers could not use their own work, but now the Goskomstat samples are advisory in nature.

The working time sheet (filling sample T-13) is adapted for automated registration. It is used in departments that are equipped with turnstiles with automatic recording of the time of arrival and departure of personnel and an electronic log of working hours is maintained. The T-12 form combines the capabilities of recording time worked and calculating wages.

In the public sector, the time sheet form according to OKUD 0504421 is used; the sample for filling it out differs from the templates used by commercial firms. The structure of this document was approved by the Ministry of Finance of the Russian Federation in order No. 52n dated March 30, 2015.

Rules for filling out a time sheet 2018

The document is issued monthly in a single copy. You can enter data into it manually or using computer technology. The employee who is responsible for the accuracy, completeness and timeliness of drawing up the timesheet is appointed by the head of the enterprise by order.

How to fill out a time sheet:

• the document begins to be prepared for completion before the start of the next calendar month;
• the title part must reflect information about the employing company, division, start and end dates of the accounting period;
• information identifying employees (full name, position) is entered in the table block;
• the days of the month are delimited by columns;
• in the cells at the intersection of dates and surnames, information about hours worked and shifts is displayed;
• weekends and holidays must be marked with special symbols;
• data on work performance for each employee is entered into the document daily;
• information about absences for valid reasons must have documentary justification;
• For lateness and absenteeism, special alphabetic codes are used.

The HR inspector and other responsible persons must know how the time sheet is filled out and follow this procedure. The finished document must be certified by the signature of the head of the company - without this element, the form cannot be accepted for accounting by the accounting department, it is not considered valid.

Time sheet: sample filling for enterprises with private capital

Completed forms T-12 and T-13 contain uniform alphanumeric codes. These characters must be deciphered on the title page. If it is necessary to enter additional codes, they are approved by the business entity by internal order. For example, attendance at workplaces during the daytime can be indicated by the code “I” or “01”; if the work was carried out on the night shift, then the code “N” (“02”) is used. Full list standard code designations are given in Order of the State Statistics Committee No. 1, dated 01/05/2004.

The time sheet must contain data not only on full name. employee, but also according to his current position. If an employee works at an enterprise in two positions on a part-time basis, information on working hours is entered separately for each position. Enterprises and individual entrepreneurs have the right to independently develop a time sheet template and enter it into the internal document flow system by their own order. An example of filling out a working time sheet (2018) using the T-12 form can be found.

Time sheet 0504421: sample filling for public sector employees

The form is intended for use by budget structures only. The document can be primary or corrective. For correction sheets, it is necessary to indicate the serial number of the amendments. The form provides two results for working out:

• in column 20, data on hours worked for the first half of the month is entered, which are needed to calculate the advance;
• Column 37 reflects information on work for the full month.

In relation to form 0504421, the sample filling does not contain data on calculated wages. Businesses can add new columns or rows to the document template, but they cannot delete existing columns. The accounting policy of a business entity must indicate the method of drawing up a timesheet:

• Form 0504421, a sample of its completion may contain data only on deviations from the normal duration of a shift or workday. Total no-show rates will be recorded in the summary columns.
• Also, timesheet 0504421, the sample for filling it out can only reflect data on actual work. The final columns show the value of work done by turnout.

The example presented here for filling out a report card in 2018 using the method of registering deviations involves filling out two lines for each person. The bottom line indicates the reason for deviations. For this, special letter codes are provided - B (weekends), O (vacations), K (business trips), A (failure to appear with the permission of management), etc. In the top line, if there is a recorded deviation, the number of hours of absence from the workplace is indicated.

If one person had two reasons for absenteeism during the day (but at different hours), then the work is reflected in two lines, that is, position and full name. the employee is duplicated in the line below. This is necessary to reflect several letter codes with one date and identify the number of hours of absence for each reason separately.