Filling out a time sheet. Time sheet: sample filling for enterprises with private capital

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

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.

A time sheet is the main document containing information about the number of appearances and absences for work of each employee of the company. It is transferred to the accounting department. And based on the data, wages are calculated and calculated.

The law provides for 2 unified report forms: T-12 – for filling out manually; T-13 – for automatic control of actually worked time (via a turnstile).

Data is entered every working day. At the end of the month, the total of attendances and absences of each employee is calculated. Report generation can be simplified by automating the filling of some cells using Excel. Let's see how.

Filling in input data with Excel functions

Forms T-12 and T-13 have almost the same composition of details.

Download the time sheet:

In the header of page 2 of the form (using T-13 as an example), fill in the name of the organization and structural unit. Just like in the constituent documents.

We enter the document number manually. In the “Date of Compilation” column, set the TODAY function. To do this, select a cell. Find the one you need in the list of functions and click OK twice.

In the “Reporting period” column, indicate the first and last day of the reporting month.

We allocate a field outside the timesheet. This is where we will work. This is the OPERATOR field. First, let's make our own calendar for the reporting month.

Red field – dates. On the green field he puts down ones if the day is a day off. In cell T2 we put one if the timesheet is compiled for a full month.

Now let's determine how many working days there are in a month. We do this on the operational field. Insert the formula =COUNTIF(D3:R4;"") into the desired cell. The COUNTIF function counts the number of non-blank cells in the range specified in parentheses.

We manually enter the serial number, full name and specialty of the organization’s employees. Plus a personnel number. We take information from employees’ personal cards.

Timesheet automation using formulas

The first sheet of the form contains symbols for recording working time, digital and alphabetic. The point of automation using Excel is that when entering a designation, the number of hours is displayed.

For example, let's take the following options:

• On a weekend;
• I – attendance (working day);
• OT – vacation;
• K – business trip;
• B – sick leave.

First, let's use the Select function. It will allow you to set the desired value in the cell. At this stage, we will need the calendar that was compiled in the Operator Field. If a day falls on a day off, “B” appears on the timesheet. Worker – “I”. Example: =CHOICE(D$3+1,"I","B"). It is enough to enter the formula in one cell. Then “hook” it to the lower right corner and move it along the entire line. It turns out like this:

Now we’ll make sure that people have “eights” on turnout days. Let's use the "If" function. Select the first cell in the row under the legend. “Insert function” – “If”. Function arguments: logical expression – address of the cell being converted (cell above) = “B”. "If true" - "" or "0". If this day is truly a day off – 0 working hours. “If false” – 8 (without quotes). Example: =IF(AW24="B";"";8). “Catch” the lower right corner of the cell with the formula and multiply it throughout the entire row. It turns out like this:

You need to do the same work for the second half of the month. It is enough to copy the formulas and change the cells they refer to. Result:

Now let’s summarize: count the number of appearances of each employee. The “COUNTIF” formula will help. The range for analysis is the entire series for which we want to get the result. The criterion is the presence in the cells of the letter “I” (appearance) or “K” (business trip). Example: . As a result, we get the number of working days for a particular employee.

Let's calculate the number of working hours. There are two ways. Using the “Sum” function - simple, but not effective enough. More complicated, but more reliable - by using the “COUNTIF” function. Example formula: . Where AW25:DA25 is the range, the first and last cells of the row with the number of hours. The criterion for the working day (“I”) is “=8”. For a business trip – “=K” (in our example, 10 hours are paid). The result after introducing the formula.

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

Who should sign the time sheet?

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

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

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

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

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

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

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

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

Who approves time sheets in institutions?

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

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

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

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

Can an accountant keep a timesheet?

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

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

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

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

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

In order to pay wages to your employees without errors, you need to know how to correctly fill out time sheets in your company. This involves monitoring timely arrival at work, leaving work, as well as time spent at work. The employer is obliged to record all this data, regardless of how many employees work on his staff. The employer monitors the number of hours and days actually worked.

What are the filling requirements?

There are no special requirements for keeping timesheets. It is important that there are no errors in it and that all data is included. Otherwise, it can be either a form developed by a government organization or the company’s own form. The timesheet must contain a personal list of employees of the entire enterprise or a separate part of it. To be filled out in alphabetical order.

Must be reflected:

• work days,
• weekend,
• sick leave,
• vacation.

There are two main methods of record keeping. The first method is to note any presence and absence of an employee at the workplace. The second implies that only deviations from the employee’s normal behavior are noted. Whatever is more convenient, the employer will keep track of time. Many enterprises develop their own standards for maintaining time sheets, because... there are none at the state level.

Who is responsible for reporting?

Typically, a special employee is responsible for filling out the timesheet, and he should know how to fill out the timesheet. The report card is kept in a single copy; copies are not allowed. The only exception is keeping records in electronic and paper form simultaneously, but recording data only in electronic form is prohibited. On a computer, you can keep a time sheet in Excel or using a special program in 1C.

Filling rules

Each employee of the enterprise is assigned his own personnel number, under which he is recorded in all documents. Unauthorized removal and inclusion of employees in the list is prohibited. This is done only after the publication of the relevant local documents. For example, orders of dismissal.

If an enterprise uses 1C software to track employees’ time, then it is possible not to assign personnel numbers to employees. Time tracking occurs automatically using identification numbers assigned by the program itself.

Read also Working hours for medical workers, working hours

The timesheet indicates all employees, including:

• hired for seasonal work,
• students with wages,
• temporary workers.

If the employee was registered under a civil contract, then it does not need to be included in the time sheet.

The timesheet opens on the first day of each month. On the last day, it is necessary to calculate all hours and days worked. Every month, the accounting department must receive a completed timesheet for data processing, certified by the signature of the manager. However, the enterprise may have other rules for certification of this document. Based on the data received, accountants calculate the wages due to employees for the past month. Typically, data is transmitted twice a month - to calculate the advance payment and the basic salary.

The title page contains a list of abbreviations that are used when filling out. How to create abbreviations and which code to choose is at the discretion of the organization.

Data that is often reported incorrectly:

1. Full name of the employee.
2. Employee's position.
3. A holiday must be marked as a non-working day.
4. The day before the holiday should be less than an hour in length.
5. It is important to remember that the work week for most employees should not exceed 40 hours.
6. Each week must be provided with 42 hours of uninterrupted rest. For exceeding the work standard identified during the inspection, the employer is obligated to pay compensation to the employee.

General requirements for how to correctly fill out a time sheet

Suitable for filling out forms T12 and T13 developed by Goskomstat. T12 is a universal form, and T13 is used in enterprises where there are automatic turnstiles that record the time an employee is at the workplace. It is not necessary to use these specific forms. An enterprise can develop its own special variation based on these prototypes, depending on how it is more convenient for the organization itself to operate. The easiest way to create a report card is to take T 12 as a sample. Most often, standard documents are used, since they are developed in a convenient form. Regardless of the form template used, there are general requirements for all options. It is more convenient to analyze them with an example.

1. The header of the sheet contains the name of the legal entity in accordance with the constituent documents, and also indicates the division to which the employees indicated in the report card belong.
2. OKPO is indicated.
3. It is necessary to indicate the date when the document was completed. This must be the last day of the month.
4. The document number is indicated.
5. Reporting period - the period for which salaries are calculated.
6. Employee data is entered in accordance with employment orders.
7. Columns 4 and 6 keep records of the time worked by the employee, and in 5 and 7, intermediate and final calculations of hours are carried out for calculating wages.
8. Filled out daily.
9. All other columns should be filled in only after the end of the billing month.
10. For the final calculation, only days worked are important.
11. Column 14 indicates the number of days when the employee did not show up for work, and column 15 indicates the reason why this happened.
12. Column 17 indicates the number of days off required by law, taking into account holidays.
13. The document can be signed by the director of the organization or an employee of the human resources department.
14. All data is entered into the timesheet only on the basis of relevant orders issued by the enterprise. If an employee is required to work overtime, a document must be issued about this. If he was on sick leave, he must provide a certificate of incapacity for work. If there are no documents confirming the reasons for absence from work, the NN is entered in the appropriate column.
15. There are 36 different codes to indicate the reasons for an employee’s absence from work or the characteristics of the work day. The codes used for filling do not take into account all situations that arise in the workflow. This can cause confusion.
16. Features of filling out time sheets during shift work: at the local level, a document is drawn up regulating the shift. It specifies the duration and frequency of shifts.
17. When dismissing an employee, you have to create a special additional timesheet for him, since the law requires his salary to be calculated on the last working day, and it may not coincide with the last day of the month.

Important! The information contained in the report card also helps to motivate and confirm penalties imposed on the employee. You just need to fill out the documentation correctly.