Who draws up the time sheet at the enterprise? It is required for use

Let's consider in the article what a working time sheet is and what forms are used. Rules for filling out the timesheet, example of filling. We will identify the main difficulties when filling out timesheets, which can lead to errors when calculating wages.

A time sheet is a document that reflects the number of hours worked by each employee and the number of absences per month for each employee of the organization. Based on it, calculations are made.

All organizations are required to maintain time sheets.

To record working time, there are two unified forms T-12 and T-13, approved by the State Statistics Committee of Russia.

Form T-12 is used not only for recording working hours, but also for calculating wages. Therefore, in small companies, when the accountant also manages the personnel department, they use this T-12 form.

When information is needed only on the number of hours worked and absences, then use either the first part of the T-12 form or the T-13 form.

You can use any form to record working hours.

Rules for filling out a time sheet

The time sheet is filled out daily by a human resources officer; if the enterprise does not have a human resources department, then the time sheet is kept by an accounting employee.

When filling out the timesheet, do not forget to indicate the name of the organization and structural unit.

“Document number” and “Date of compilation” must be filled in

In the “Reporting period” cell we enter the beginning and end of the month for which the timesheet is maintained.

- serial number;

– surname, initials, position (specialty or profession);

- Personnel Number;

– notes on attendance and absence from work by day of the month

The top line of the table contains an alphabetic or numeric working time code for each day of the month (appearance, business trip, etc.). The number of hours for them is recorded at the bottom. For example, if an employee worked a full shift on July 3, 2014, then in the timesheet for July, in the cell with the number 3 opposite the employee’s last name, the code “I” and 8 working hours are entered. If an employee is sick that day, then it is necessary to enter “B”, and since he did not have working hours, the bottom cell is not filled in or is entered as 0.

– intermediate and final results;

– if there are no-shows, notes about no-shows are indicated for reasons.

At the end of the timesheet, we make sure that there is a signature of the person responsible for filling out the timesheet, as well as the signature of the head of the structural unit and the HR employee.

Basic codes for filling out a time sheet

Type of working hoursLetter codeDigital code
Working dayI01
Business tripTO06
Annual basic paid leaveFROM09
R14
Parental leave until the child reaches the age of threecoolant15
Unpaid leave granted to an employee with the permission of the employerBEFORE16
Temporary disability with the assignment of benefits in accordance with the lawB19
IN26
Absences for unknown reasons (until the circumstances are clarified)NN30

Non-standard situations when filling out a timesheet

1. The employee fell ill while on vacation.

After the vacation, the employee returned to work and provided sick leave for the period of illness. In the report card, instead of leave (OT), a temporary disability code (B) is entered from the first day of illness, and the leave itself is extended for the period of illness.

There are cases when an employee continues to be sick even after the end of his vacation, having warned the employer. Since the employee’s words are not the basis for filling out a time sheet, therefore, after vacation, we set absences for unknown reasons (NU). After the employee provides sick leave, we correct the period to code B.

2. The employee had holidays during the vacation period.

The employee, for example, was on vacation from June 1 to June 29, 2014. In the working time sheet, we enter the code OT for the main vacation period, while June 12 is marked with code B (non-working holiday), since this day is not included in the paid vacation period.

Time sheet- this is a document that contains information about the actual time worked and the number of absences per month for each employee of the organization. On its basis, wages are calculated and calculated.

If the time sheet is kept manually, the standard T-12 form is used, if attendance and no-show control is carried out automatically (turnstile), the T-13 form is used.

Filling out a time sheet

A timesheet is kept every working day for a month; on the last day of the month, the total number of hours worked and absences by each employee is summed up.

This document is drawn up in one copy and sent to the accounting department.

We will provide instructions for filling out a time sheet and calculation of wages using the example of form T-12 ( uniform T-12 And uniform T-13 almost identical in composition of details).

  • At the top we indicate the name of the organization in accordance with the constituent documents and the name of the structural unit, if there is one in the company.
  • We fill in the “Document number” and “Date of compilation” cells (usually the last day of the reporting month).
  • In the “Reporting period” cell, indicate the period from the first day to the last of the reporting month.
  • In the first column of the first section of the working time sheet (1. Working time recording), we indicate the serial number of the employee.
  • We fill out the 2nd and 3rd columns based on information from the personal cards of employees (form No. T-2), which are created on the basis of an order (instruction) on hiring.
  • In the 4th and 6th columns we enter the working time code (taken from the symbols of the time sheet) and information about the number of hours worked for each day of the month.
  • In the 5th and 7th columns we note the intermediate results for the 1st/2nd half of the month: in the upper cell we enter the number of days worked, in the lower cell - the number of hours worked during the accounting period.
  • Columns 8-17 of the working time sheet form are filled out at the end of the reporting month.
    The final days worked do not include those when the employee was absent from the workplace (weekends, sick leave, business trips, absenteeism, etc.). The value in column 8 is formed by summing the values ​​from the upper cells of columns 5 and 7, the value of the 9th column is formed by summing the values ​​from the lower cells of the 5th and 7th columns.
  • In the 14th and 16th columns we enter the number of days and hours.
  • In the 15th column we indicate the code for the reason for absence (we take it from the symbols of the time sheet).
  • In the 17th column we enter the total number of days off and holidays for each employee for the reporting month.

The second section of the time sheet (2. Payment of wages to personnel, columns 18-55) is maintained by the accounting department.

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

E.A. Shapoval, lawyer, PhD. n.

We fill out the working time sheet in case of “deviations”

The employer is obliged to keep records of the hours worked by each employee and Art. 91 Labor Code of the Russian Federation. A time sheet is used for these purposes. The calculation of the salary of each employee depends on its correct completion.

Commercial organizations can use their own developed timesheet form Letter of Rostrud dated February 14, 2013 No. PG/1487-6-1, which must be approved by the head of the organization and Part 4 Art. 9 of the Law of December 6, 2011 No. 402-FZ. Or they can use the familiar and convenient unified forms No. T-12 or No. T-13. These forms can be supplemented with columns and lines for entering information reflecting the features of working time recording based on the specifics of the organization’s activities. In this case, the form of the report card must also be approved by the head of the company.

It is not always clear which codes should be used in a particular non-standard situation. Let's look at filling out the timesheet for such cases using form No. T-12 as an example.

The employee took time off from work

If an employee worked during the day, for example, 6 hours, and the rest of the time (for example, 2 hours) was released from work for a good reason with the consent of the manager, in the time sheet indicate in the top column the letter code “I” or the numeric “01 ”, and at the bottom - the duration of time worked in hours (in our case “6”). Unworked hours do not need to be reflected or paid for in any way, including salary earners.

An employee fell ill while on vacation

Sick days were reflected in the timesheet as vacation days. You will only find out that an employee is sick after he returns to work. Therefore, you need to correct the time sheet to reflect the days of illness. The basis for correcting the timesheet will be the certificate of incapacity for work submitted by the employee.

Example. Correcting a time sheet if an employee gets sick on vacation

/ condition / N.N. Zaitsev, who was on vacation from 09/07/2015 to 09/20/2015, fell ill. On September 21, 2015, he did not show up for work and did not inform him that he was extending his vacation. Therefore, the report card until he returned to work reflected his absence for unknown reasons using the letter code “NN.” After returning to work on 10/01/2015, he submitted sick leave from 09/09/2015 to 09/18/2015.

/ solution / Let's fill out the timesheet like this.

Corrected in relation to N.N. Zaitsev for the 9th-18th of the month from “OT” to “B”, for the 21st-25th, 28th-30th from “NN” to “OT” and for the 26th and 27th from "In" to "OT" believe

O.I. Ivanova

A.I. Volkova

Changes must be certified by the signatures of those persons who originally signed the report card

Reason: certificate of incapacity for work dated 09.09.2015 No. 003 254 456 675

1. Time tracking

... ...
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Total worked for the second half of the month
4 5 6 7
I I I I IN IN FROM FROM FROM
B
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
4 FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM
B Cross out the wrong code and enter the correct one next to it
FROM FROM NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
IN
FROM Cross out the wrong code and enter the correct one next to it
IN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
NN
FROM Cross out the wrong code and enter the correct one next to it
0
8 8 8 8 32 0
...

If the timesheet with incorrect entries is not yet closed, then you can simply rewrite it, indicating the correct codes.

Overtime during irregular working hours

Overtime in this mode of work is not paid, but is compensated only by the provision of additional paid leave lasting at least 3 calendar days Articles 101, 119 of the Labor Code of the Russian Federation. Moreover, the right to additional leave arises for an employee filling a position included in the list of positions of employees of an organization with irregular working hours, regardless of the duration of work in conditions of irregular working hours Letter of Rostrud dated May 24, 2012 No. PG/3841-6-1. Therefore, you may not reflect the processing time. That is, you can only indicate the time worked within the normal hours per working day.

But if you want to have documentary evidence of overtime during irregular working hours, you can include in your timesheet a self-developed code to account for such overtime (for example, the letter code “NRD”). Then, in the column under this code, reflect the duration of processing.

Maternity leaver goes to work

If an employee is on maternity leave, this does not mean that timesheets need not be kept for her. After all, the labor relationship with her does not end Art. 256 Labor Code of the Russian Federation. Each calendar day of such leave is marked in the timesheet with the letter code “OZH” or the numeric “15”. There is no need to fill out the box below the code.

If the employee works on maternity leave on a part-time basis and Art. 256 Labor Code of the Russian Federation, then, in addition to vacation, the time worked must be reflected in the timesheet using the letter code “I” or the digital “01” and indicated in the column under the time worked code.

Example. Filling out a timesheet if an employee is working on maternity leave

/ condition / An employee on maternity leave started working part-time on September 1, 2015 (after he was one and a half years old) according to the schedule: Tuesday, Wednesday, Thursday - 4 hours a day. The organization operates on a five-day work week with two days off on Saturday and Sunday.

/ solution / Fill out a fragment of the report card in form No. T-12 for the period from September 1 to September 15, 2015 as follows.

... ... Notes on attendance and absence from work by day of the month ...
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Total worked for the first half of the month
2 4 5
Abramova Olga Ivanovna coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant coolant
I I I IN IN IN IN I I I IN IN IN IN I 7
4 4 4 4 4 4 4 28
... ...

In accordance with the report card for the first half of September, the employee must be paid a salary in proportion to the time worked - for 28 hours per Art. 93 Labor Code of the Russian Federation. Since the child is already one and a half years old, she is not paid benefits Art. 14 of the Law of May 19, 1995 No. 81-FZ; Part 1 Art. 11.1 of the Law of December 29, 2006 No. 255-FZ.

An employee fell ill after working part of the day

If an employee is given sick leave for a day worked in whole or in part, the time sheet must reflect:

  • day worked - with the letter code “I” or the numeric “01”, indicating in the column under the code the duration of time worked;
  • day on sick leave - letter code “B” or digital “19”. Do not fill out the box below the code.

It is impossible to pay wages for part of the day, but benefits for part of the day. After all, payment of benefits for part of the day is not provided for by law. Therefore, for a day worked that coincides with the start date of sick leave, an employee can receive:

  • <или>salary in proportion to the time worked that day. The salary worker is entitled to a part of the salary in proportion to the hours worked that day, and the piece worker is entitled to payment for the amount of products produced that day (the volume of work performed);
  • <или>temporary disability benefit.

Of course, if the salary for the time worked is greater than the daily allowance, it makes sense for the employee to choose the salary.

Therefore, ask the employee to write a statement indicating what payment should be accrued to him for such a day.

The employee's decision will not affect the completion of the timesheet in any way.

Do not forget that if an employee chooses a salary for the day worked, then the period paid at the expense of the employer (3 calendar days) also shifts. That is, the employer must pay sick leave for the second, third and fourth days of absence from work. clause 1 part 2 art. 3 of the Law of December 29, 2006 No. 255-FZ.

Overtime work with summarized recording of working hours

The number of hours worked overtime during the cumulative recording of working time is determined based on the results of the accounting period (from a month to a year) established by your organization Art. 104 Labor Code of the Russian Federation.

If within an accounting period lasting more than a month in one of the months the number of hours worked according to the schedule exceeds the standard working hours according to the production calendar, then the excess does not need to be reflected as overtime work. After all, with cumulative accounting, such processing is compensated by shortfalls in another month. If the accounting period is a month, then overtime in one week is compensated by underwork in another so that at the end of the month we reach the standard working hours according to the production calendar. Art. 104 Labor Code of the Russian Federation.

If, based on the results of work during the accounting period, it turns out that the employee worked more than the norm according to the production calendar (for example, if the employee was brought to work due to the absence of a replacement employee), then such overtime must be recognized as overtime work by order of the manager. There is no need to make changes to the timesheet. After all, at the time the employee performed the work, it was still unclear whether he would have overtime at the end of the accounting period or not.

The working day while on duty is two days

If duty begins on one day (for example, at 20.00), and ends on another day (for example, at 6.00), then the timesheet must reflect the number of hours worked for each day, using the letter code “I” or the numeric “01 " And the time worked from 22.00 to 6.00 must additionally be reflected in the letter code “H” or digital “02” indicating the number of hours of work at night Art. 96 Labor Code of the Russian Federation. In the same way, the timesheet can be filled out when the working day is divided into parts, when working on a “every three days” schedule.

Example. Filling out a timesheet when working according to a schedule, if the duty falls on two days

/ condition / The employee works on a “every day in three” schedule from 20.00 to 20.00 without a lunch break.

In the period from 01.11.2015 to 07.11.2015, according to the schedule, the working day falls on November 4 - a non-working holiday.

/ solution / A fragment of the report card in form No. T-12 for the period from 11/01/2015 to 11/07/2015 looks like this.

... Personnel Number Notes on attendance and absence from work by day of the month ...
1 2 3 4 5 6 7
3 4
01 IN IN IN RV I IN IN
4 20
N N
2 6
...

In accordance with the timesheet, 4 hours of work on November 4 must be paid at least twice the hourly tariff rate or the hourly portion of the salary, since the working day coincided with a non-working holiday. If, instead of double pay, an employee takes time off for work on a holiday, then pay for the work at a single rate. Art. 153 Labor Code of the Russian Federation. For 6 hours of work on the night of November 4-5, you must pay an additional payment of at least 20% of the hourly tariff rate or the hourly portion of the salary for each hour of work. Art. 154 Labor Code of the Russian Federation; Government Decree No. 554 dated July 22, 2008.

Please note that if an employee is hired to work only at night and his entire work shift occurs only at night (for example, the shift lasts 8 hours from 10 p.m. to 6 a.m.), then the time he worked is reflected only by the letter code “N” or the digital code “02.” "Indicating in the line below the code the duration of time worked.

Work on weekends and holidays as scheduled

If employees are given days off on a staggered schedule, and not on Saturday and Sunday, then scheduled working days that fall on Saturday and Sunday are reflected in the timesheet as regular working days with the letter code “I” or the numeric “01”, and not as work on a weekend using the letter code “РВ” or the digital code “03”. In the column below the code, indicate the number of hours worked.

If the working day of such an employee falls on a non-working holiday Art. 112 Labor Code of the Russian Federation, then in the timesheet it is reflected as work on a non-working holiday with the code “РВ” or the digital “03”, indicating in the column under the code the duration of time worked on such a day.

Internal part-time job

In case of internal part-time work, the employee must be assigned two personnel numbers and enter him into the time sheet twice - as the main employee and as a part-time employee.

... Last name, initials, position (specialty, profession) Personnel Number Notes on attendance and absence from work by day of the month ... 1 2 3 4 5 6 7 2 3 4 Alekseev Ivan Nikolaevich 01 I I I I IN IN I 8 8 8 8 8 Alekseev Ivan Nikolaevich 22 I I I I IN IN I 4 4 4 4 4 ...

Unworked holidays for piece workers

Piece workers for unworked non-working holidays must be paid compensation in the amount established by the employer Art. 112 Labor Code of the Russian Federation. There are no special codes for reflecting such days in the time sheet for this category of workers. As a rule, they are reflected by the letter code “B” or the number “26”. The column under the code is not filled in. But so that the accountant can see for how many non-working holidays it is necessary to pay compensation to piece workers, you can enter an additional designation, for example, the letter code “VK”. In addition, you can add the number of such days to the final table by adding a special column to it.

One-day business trip with going to work

If on the day of being on a one-day business trip the employee also managed to work at his place of permanent work, then such a day must be reflected not only as a business trip day using the letter code “K” and the digital “06” without filling out the column under the code (since overtime on a business trip is still not paid), but also as a regular day worked using the letter code “I” or the digital “01” indicating in the column under the code the number of hours worked. For the hours worked on such a day, the employee (including the salary worker) must be paid a salary, as well as the average earnings for the day of business trip and Articles 129, 167 of the Labor Code of the Russian Federation.

Flights and inter-trip rest for drivers in international transportation

The time spent by such a driver driving a vehicle is reflected in the report card using the letter code “I” or the numeric “01”, indicating in the column under the code the duration of this time based on the registration sheet data recorded by the tachograph Art. 8 of the Law of July 24, 1998 No. 127-FZ. Weekly and inter-trip rest days are reflected by the letter code “B” or the number “26”. The column under the code is not filled in.

The employee quit before the end of the month

If an employee is dismissed before the end of the month, the columns for the days after dismissal can simply be left blank. But if you are afraid of accidentally filling them out, you can write “FIRED” in these columns.

Correctly filling out the timesheet will help you confirm compliance with labor law requirements for working hours, as well as calculate wages. Failure to record working hours is a violation of labor legislation, for which the labor inspectorate may issue a warning or fine during an inspection. Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation; Decision of the Moscow City Court dated November 14, 2014 No. 7-4900:

  • organization - in the amount of 30,000 to 50,000 rubles;
  • the head of an organization and an entrepreneur - in the amount of 1000 to 5000 rubles.

Keeping a time sheet is carried out by any company, since it reflects important information about all employees, allowing you to control labor discipline. The timesheet contains information about the amount of time worked by each employee. Based on them, management decides who to reward, who to punish with a reduction in bonuses, and the accountant calculates wages.

Working hours are considered to be the distribution of this time within the range of a calendar period. It strictly regulates the length of the working week, which is as follows: five working days/two days off; six working days/one day off; sliding (shift) schedule; as well as irregular working hours, start and end times of work, consecutive working/non-working days and much more.

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

The special regime includes irregular working hours. It provides for the possibility of an employee being engaged by his superiors to perform his duties outside the established working hours.

Another mode is g flexible schedule. Here, working hours are determined by agreement of the parties. Control over staff working hours is exercised by the administration.

In practice, three types of accounting are used:

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

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

Time sheet: how to fill it out? Below we will answer this question in detail. Timesheets are maintained both electronically and in paper form, the latter form being mandatory. Filling out data only on a computer is not acceptable.

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

The timesheet is opened on the first day of each month. It is usually provided to the accounting department twice: before the advance is calculated, and then before the salary is calculated.

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

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

Temporary workers and trainees who are provided with wages are also included in the timesheet. But! Those working under a civil contract are not registered, and part-time workers are provided with a separate personnel number.

The timesheet must be filled out every day for a whole month, and on the last working day the total for each employee is summed up: how many absences there were and how many hours worked. To fill out a work time sheet, you need a T-12 or T-13 form; in terms of the details, they are almost identical.

Let's look at step-by-step instructions for drawing up and executing a time sheet based on these forms.

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

The second section of the timesheet is maintained by the accounting department.

Time sheet: symbols, codes and abbreviations

There are a total of 36 codes in the employee time sheet. Each indicator has a letter and number designation. Below is a breakdown of the time sheet:

Index Letter designation Digital designation
Duration of work: - daytime; - nighttime; - weekends/holidays; - overtime work; shift method. YANRVSVM 102 030 405
Business trip TO 06
Advanced training: - there is a break from work; - there is a break from work with a trip to another area. PCPM 0708
Leave: - basic paid; - additional paid; - additional paid in connection with training; - reduction of working hours in connection with training while maintaining a partial salary; - additional unpaid in connection with training; - for pregnancy and childbirth; - for child care. until he is 3 years old; - unpaid, provided with the permission of management; - unpaid, provided for by law; - annual additional without pay. OTODUUWOOZDOOOZDB 9 101 112 131 415 161 856
Temporary disability: - with the assignment of benefits according to the law; - without the assignment of benefits. BT 1920
Reduction of working hours provided for by law Champions League 21
Forced absenteeism (due to dismissal, transfer to another job) PV 22
Absenteeism due to public or government duties G 23
Absenteeism for an unexcused reason ETC 24
Part-time working hours by decision of the manager NS 25
Weekends and holidays IN 26
Additional paid days off OB 27
Additional unpaid days off NV 28
A strike carried out in accordance with the law ZB 29
No-shows for unknown reasons NN 30
Downtime: - due to the fault of the employer; - for reasons beyond the control of either the employee or the employer; - due to the fault of the employee RPNPVP 313 233
Suspension from work provided for by law: - with retention of pay; - without retention of pay NONB 3435
Suspension of work due to delayed wages NZ 36

Programs for maintaining time sheets

To fill out timesheets on a computer, there are many programs that can be ordered on the Internet. Thanks to them, creating an electronic time sheet will not be difficult. Let's look at the most popular among users.

All operations, functions and capabilities are simplified as much as possible and are designed to reduce such a labor-intensive and time-consuming process as counting working hours.

The program has an intuitive interface and allows you to create shift schedules. To learn how to use it, no courses are required. The timesheet program is written in Excel. It has accounting capabilities:

  • working hours;
  • night working hours;
  • daytime working hours;
  • employee's time of incapacity;
  • hours worked during weekends and holidays;
  • absenteeism;
  • defects or rework.

Timesheet program

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

Write a question in the form below:

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

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

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

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

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

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

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

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

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

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

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

Features of filling out timesheets in certain situations

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

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

Working overtime

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

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

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

Work on a business trip day

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

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

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

Daily allowance for that day;

Hours worked.

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

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

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

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

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

Working on sick days

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

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

Working during maternity leave

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

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

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

Working on weekends with another day off

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

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

Accounting for days of donation

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

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

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

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

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

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

Dismissal of an employee

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

Opinion

Natalya Levinskaya, expert of the Legal Consulting Service GARANT

Anna Kikinskaya, reviewer of the Legal Consulting Service GARANT

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

Opinion

Tatyana Chashina, expert of the Legal Consulting Service GARANT

Ivan Mikhailov, reviewer of the Legal Consulting Service GARANT

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



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