Organization table. Filling out the time sheet: an important document for payroll

Consider in the article what constitutes a time sheet, what forms are used. Rules for filling out the time sheet, an example of filling. We will identify the main difficulties in filling out the time sheet, which can lead to errors in the calculation of wages.

The 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, and are calculated.

All organizations are required to maintain a time sheet.

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 firms, when an accountant also maintains a personnel department, this T-12 form is used.

When information is needed only on the number of hours worked and absenteeism, either the first part of Form T-12 or Form T-13 is used.

Any form can be used to record working hours.

Rules for filling out the time sheet

The time sheet is filled in daily by the personnel officer, if the company does not have a personnel department, then the time sheet is maintained by an accounting officer.

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

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

In the cell "Reporting period" put down the beginning and end of the month for which the time sheet is maintained.

- serial number;

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

- Personnel Number;

- marks of attendance and absence from work by the days of the month

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

– intermediate and final results;

- in the presence of absences, marks are put down on absences for reasons.

At the end of the time sheet, we must check that there is a signature of the person responsible for filling out the time sheet, as well as the signature of the head of the structural unit and the personnel officer.

Basic codes for filling out the time sheet

Non-standard situations when filling out the time sheet

1. An employee fell ill while on vacation.

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

There are cases when an employee continues to get sick even after the end of the vacation, having warned the employer. Since the words of the employee are not the basis for filling out the time sheet, therefore, after the vacation, we put absenteeism for unexplained reasons (HH). After the employee provides sick leave, we correct the period for code B.

2. The employee had holidays during the vacation.

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

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

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

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

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

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

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

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

The procedure for using the timesheet

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

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

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

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

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

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

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

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

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

Time sheet sample filling

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

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

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

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

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

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

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

The main codes for filling attendance:

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

Column 5 indicates how many days and hours worked out for each half of the month - days on top, hours on bottom.

Column 6 indicates the same data, but for the whole month.

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

If during the month the codes and accounts of employees differ, then column 7 indicates the digital code corresponding to the required type of remuneration. Following it, in column 8, you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked for the recorded type of pay.

Basic wage codes:

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

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

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

Nuances

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

Employee's absence from work

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

Illness while on vacation

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

Holiday during vacation

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

1.1. This Regulation is introduced in order to systematize the process of collecting and processing information on the cost of working time by employees of the enterprise.

1.2. To maintain time records of working time in the divisions of the enterprise, by order of the director, responsible persons are appointed from among the employees of these divisions.

1.3. The following functions are introduced into the duties of employees responsible for timekeeping: control of the actual time spent by employees of the unit at work and maintenance of timesheets with responsibility for the correct reflection in the timesheet of employees and the timely submission of timesheets for calculation.

1.4. For the performance of duties, the employee responsible for timekeeping:

1.4.1. keeps records of the staff of the department;

1.4.2. on the basis of documents (orders on personnel and general issues), makes changes to the list related to admission, dismissal, relocation, change in work schedule, ranks, vacations, etc .;

1.4.3. monitors the timeliness of attendance and departure from work, the presence of employees at the workplace with a notice to the head of the unit about absences, lateness, premature departures and the reasons that caused them;

1.4.4. controls the timeliness of the provision and correctness of the execution of documents confirming the right of employees to be absent from the workplace: sheets of temporary disability, certificates for caring for patients signed by the head of the dismissal and others;

1.4.5. prepares lists of employees for issuing orders for work on weekends and non-working holidays.

1.5. If it is impossible to temporarily perform the duties of keeping time records by the appointed employee, the head of the unit, by his order, appoints the responsible executor for this period and informs the Department of Personnel Management and Regime.

1.6. All employees whose duties are charged with maintaining time records are required to familiarize themselves with this Regulation against signature.

2. Definitions

2.1. Category A workers- employees who, due to the nature of their work, need to travel outside the enterprise more than once a day. Category A employees have the right to freely exit (entry) outside the enterprise during working hours. The list of positions belonging to category A is determined by Appendix 1 to these Regulations (developed by the Department for Personnel Management and Regime and approved by the director of the enterprise in agreement with the Board of Directors).

2.2. Category B workers- employees who have the right to leave the territory of the enterprise during the work shift, only by providing supporting documents (dismissal, summons, statement signed by the head, etc.). Applications of employees for administrative leave, leave of absence are endorsed by the heads of departments, workshops, services.

2.3. Absentee Logbook- a document reflecting the last name, first name, patronymic of the employee, his position, division, belonging to the LLC, date, current (from ___ to ___) and total (in hours) time, reason for absence from the workplace. Personal information about the employee, as well as the date and time of the employee's absence, are recorded by security officers at the checkpoint. On a monthly basis, information from the journal is checked by employees of departments responsible for timekeeping, who check the data from the journal with the available documents and, if necessary, find out the true reasons for the absence of employees at the workplace. In case of failure to submit supporting documents in the prescribed manner, the reason for the absence is considered to be unauthorized departure from the workplace (lateness - at the beginning of the shift). If the employee was absent for more than 4 hours in a row, and the documents confirming his right to absence are not provided in the prescribed manner, the employee is put down absenteeism and the working day is not subject to payment. Absenteeism is issued in the manner prescribed by labor legislation. The rules for maintaining a register of absent employees are developed by the Human Resources Department together with the security service and approved by the director of the enterprise.

3. Rules for filling out the time sheet

3.1. The time sheet is kept in electronic and paper versions.

3.2. The electronic version of the timesheet is entered by employees responsible for timesheets into the 1C database, taking into account the following requirements:

3.2.1. In the time sheet, data is entered broken down by day.

3.2.2. All types of working hours (total hours worked, night hours worked, overtime hours) are indicated in a single time sheet for each unit.

3.2.3. The name of the unit in the time sheet is indicated in the "comment" column.

3.2.4. In the column "date" of the time sheet, the last day of the reporting month is indicated.

3.2.5. The time sheet entered into the 1C electronic database is carried out directly by the employee who entered the data.

3.3. In addition, employees responsible for timekeeping fill out the timesheet in Excel format in accordance with Appendix 2 and print it out on paper. The signed time sheet is transferred to the accounting department for storage.

3.4. The time sheet contains the signature of the employee responsible for its maintenance (in the lower left corner), the visa of the immediate supervisor of this employee (in the lower right corner) and the visa of the head of the relevant Department, service, workshop (below the signature of the employee responsible for maintaining the time sheet). The signature of the responsible employee and the visas of the managers contain: job title, full name, signature, date of signing, phone number and E-mail of the signatory.

3.5.1. Data on employees are entered in the time sheet in strict accordance with the execution of the unit's staffing table.

3.5.2. If the actual place of work of the employee is in another unit, the entry in the time sheet is made responsible for maintaining the time sheet of the unit in which this employee is included, but on the proposal of the head in whose direct subordination he works. In this case, the immediate supervisor with his signature (below the signature of the person responsible for maintaining the time sheet with a transcript and date) certifies the correctness of filling out the time sheet for his subordinates. For example:

The place of work of the Quality Control Inspector is Shop No. 1. The time sheet for it is drawn up by the DCC Timekeeper on the proposal of the foreman of the shift in which this controller works. The foreman shall sign the timesheet below the DCC timekeeper's signature.

The actual place of work of the cleaner of the economic department is the warehouse of a complete set. The time sheet is submitted by the economic department in agreement with the head of the picking warehouse.

3.5.3. In the event that an employee is transferred (moved) to another unit during a calendar month (later than the first day), a separate time sheet for the hours worked is issued for him, which is submitted simultaneously with the transfer application. The time sheet contains the hours of work until the last working day (inclusive) in this unit, and from the date of transfer (relocation) “X” is affixed. This employee is not included in the final report card of the month for the department. In the new division, the time sheet is drawn up from the day of the actual transition, but after the order is issued. In previous days, "X" is affixed.

3.5.4. In case of dismissal, a separate time sheet is submitted for the employee, simultaneously with the application for dismissal (with a memorandum - in case of dismissal at the initiative of the employer). The time sheet indicates the hours of work until the last working day (inclusive), and after the day of dismissal, “X” is affixed. This employee is not included in the final report card of the month for the department.

3.5.5. Employees who are on parental leave under the age of 1.5 or 3 years are not included in the time sheet.

3.5.6. The list of employees is compiled in alphabetical order (by the first letters of the last name).

3.5.7. In the upper right corner of the time sheet, the monthly norm of working hours is indicated according to the production calendar.

3.5.8. Serial numbering in column 1 is carried out according to the rates of employees included in the time sheet (and not by last name). If an employee in this unit works at different rates, he is assigned as many serial numbers as the rates he takes.

3.5.9. In column 2, Arabic numerals (1, 2, 3) indicate the disability group of the employee. For healthy workers, a dash is affixed.

3.5.10. Surname, name, patronymic are recorded in column 3 in full. At the same time, the spelling of the last name, first name and patronymic is carefully verified in case of a discrepancy between the accepted naming of the employee and his documents. In the event of a change of surname, name, patronymic, new data is entered in the time sheet only after the personnel department issues an appropriate order on the personnel of the enterprise.

3.5.11. Column 4 (position) indicates the position of the employee in strict accordance with the staffing table. The same column indicates the number of bets (1, 0.5, 0.25, etc.).

3.5.12. Column 6 indicates the KTU (labor participation rate), determined by the head in accordance with the rules adopted at the enterprise.

3.5.13. Appearances (non-attendance) are indicated in columns 7-22. In columns 7-22, 4 lines are allocated - two for each half of the month. The first and third lines are used to mark the symbols (codes) of working time costs, and the second and fourth lines are used to record the duration of worked or unworked time (in hours, with an accuracy of tenths of an hour) according to the corresponding working time cost codes for each date.

3.5.14. Columns 23 and 24 indicate, respectively, the total number of days and hours worked by the employee in the first and second half of the month. To do this, two lines are allocated in these columns. The top line indicates the number of days (column 23) and hours (column 24) worked by the employee from the 1st to the 15th day of the month inclusive. The bottom line indicates the number of days and hours worked by the employee from 16 to the last day of the month inclusive.

3.5.15. Column 25 contains the total number of days (shifts) worked by the employee during the month. The number of days entered in column 25 must be equal to the sum of the values ​​​​of the upper and lower lines of column 23.

3.5.16. Column 26 indicates the total number of hours worked by the employee during the month. The number of hours in column 26 must be equal to the sum of the values ​​​​of the upper and lower lines of column 24.

3.5.17. Columns 27 and 28 indicate the overtime hours worked by the employee, respectively, paid at one and a half and double rates. In the event that an employee has not worked out the monthly norm of working time without a valid reason, overtime hours are not assigned to him.

3.5.18. Column 29 indicates the number of hours worked by the employee at night. In accordance with the Labor Code of the Russian Federation, night time is considered to be the time worked from 2200 to 0600.

3.5.19. Column 30 indicates the number of hours worked per month by the employee on weekends and non-working holidays according to the orders of the director.

3.5.20. Column 31 indicates the number of night shifts worked by the employee during the month.

3.5.21. Columns 32-40 indicate the number of days of absence from work by their types.

3.5.22. Column 41 indicates the total number of days the employee was absent. The value of column 41 must be equal to the sum of the values ​​of columns 32-40.

3.5.23. Working hours for employees who are paid are set in strict accordance with the work schedule (8 hours, 4, 2, 24, 12, 1.5, etc.). Employees who have an hourly wage rate are given the actual hours worked with an accuracy of tenths of an hour.

3.5.24. On pre-holiday days, the duration of the work shift for full-time employees is reduced by 1 hour. For employees who have a reduced working day (7 hours per shift or less), the duration of the shift on the pre-holiday day is not reduced. For employees who have a shortened working day lasting more than seven hours, the duration of the work shift on the pre-holiday day is reduced to 7 hours.

3.5.25. If it is necessary to work on the pre-holiday day of a full working shift (8 hours), an order is issued to organize work in overtime. In this case, employees are affixed in the time sheet the time worked by order. The order on the organization of work in overtime is prepared by the organization and remuneration department at the direction of the director of the enterprise and sent to the relevant departments no later than one working day before the shift specified in the order.

3.5.26. If it is necessary to organize work on a weekend or non-working holiday, an appropriate order is issued. The time worked on a non-working holiday or day off is indicated in the time sheet in strict accordance with the order. The order on the organization of work on weekends (non-working holidays) is prepared by the organization and remuneration department at the direction of the director of the enterprise.

3.5.27. Work on a day off (non-working holiday) is carried out in accordance with the regulation on the remuneration of employees of LLC "ХХХХХ" in double size. At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a non-working day is paid in a single amount, and the day of rest is not payable.

3.5.28. If a holiday and a day off coincide, the day off is transferred to the next working day after the holiday in accordance with the Labor Code of the Russian Federation.

3.5.29. Engaging employees to work overtime, as well as to work on a day off (non-working holiday) is allowed only with the written consent of the employee in cases provided for by the Labor Code of the Russian Federation, and is issued by order. Works that are not properly executed are not reflected in the time sheet and are not subject to payment.

3.5.30. The reporting period for accounting in the time sheet is one calendar month (from the first to the last day inclusive).

3.5.31. If an employee performs labor functions on the territory of the enterprise (regardless of the production site), the time sheet shall indicate the number of hours worked in accordance with this Regulation for each day worked.

3.5.32. If the employee is not on the territory of the production sites of the enterprise, or if he does not perform his labor functions, the time sheet shall contain the letter designation of the use of time in accordance with Appendix 3.

3.5.33. If several types of time are used in one day (for example, 6 hours of work and 2 hours of downtime), the time sheet is kept for one employee in two lines.

3.5.34. Vacations (annual and administrative), sick leave are issued for all calendar days, including weekends (excluding holidays).

3.6. Payroll for employees is carried out by the accounting department of the enterprise on the basis of timesheets entered into the 1C electronic database by employees of departments responsible for timesheets.

3.7. Data on the cost of working time entered into the 1C electronic database must correspond to the data of the timesheets filled out in accordance with Appendix 2.

3.8. No corrections or additional notes are allowed in the report card.

4. The procedure for the formation and presentation of time sheets

4.1. At least once a week, the employee responsible for timekeeping collects data on the use of working time for his unit

4.2. When employees leave during the work shift, the security service records the time of exit and return. If the employee left for a non-production reason (there is no leave, and the employee does not belong to category A), the time of absence is deducted from the balance of hours worked.

4.3. All delays and early departures from work are recorded by the security service and deducted from the balance of working time. The exception is employees who come to work later or leave early on leave, as well as employees belonging to category A.

4.4. As an exception, for individual employees who come to work by public transport of suburban or intercity communication, at the request of the employee and the petition of the immediate supervisor, the start time of the work shift may be shifted. At the same time, the employee’s application signed by the head of the relevant unit (Department, service, workshop) is sent to the deputy head of the Department for personnel management, regime and internal control, and a copy to the security service.

4.5. Data on cases of delays, unauthorized departures from work are sent by the security service to the Deputy Head of the Department for Personnel Management, Regime and Internal Control no later than the 1st day of the month following the reporting one. The Deputy Head of the Department for Personnel Management, Regime and Internal Control draws up analytical notes on violations by employees of the work and rest regime and sends them to the heads of the relevant departments, workshops, services by the fifth day of the month following the reporting one.

4.6. Data on the use of working time is entered by the employees of the departments responsible for timekeeping in the 1C electronic database until 1700 on the third day of the month following the reporting one.

4.7. Employees of the departments responsible for timekeeping, before 1700 on the first day of the month following the reporting one, fill out the timesheet form in accordance with Appendix 2, print them out and, after verification and signature by the relevant officials, transfer them to the accounting department for storage.

Who signs the timesheet at the enterprise, it is said 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 here that you should pay 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 time sheets were approved in 2004 by the Decree of the State Statistics Committee of the Russian Federation No. 1. Despite the fact that from 01.01. ", 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 the usual compilation, as well as the simultaneous calculation of payment. Typically, such a time sheet is filled out by hand on a finished form using ink or a ballpoint pen.
2. T-13 - when using automatic time tracking 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, due to which they can be interchangeable in many cases. Moreover, the resolution of the State Statistics Committee allows, if necessary, to enter additional columns in them if the working conditions require additional information to be taken into account.

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

However, it must be remembered: from 01/01/2013, organizations themselves have the right to approve a sample time sheet, as well as internal acts relating to the rules for its maintenance. In any case, the information of 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 the time sheets are drawn up and transferred to the accounting department for payroll.

Also, by his order, the head can approve the rules according to which the time sheet will be filled out. The fact is that the resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004 allows you to enter information in the time sheet in the following ways:

1. The “solid” method, when data is entered into the time sheet for each day (each shift). It is used in cases where the length of the working day can be different.
2. deviation method. It is used in situations where the duration of the shifts is the same. In this case, only deviations from the usual order are recorded: absences from work, overtime, etc.

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

Who approves the time sheet in institutions?

Forms T-12 and T-13, as well as samples developed independently, are used only in a limited number of cases. In particular, in relation to many institutions, form 0504421, approved by order of the Ministry of Finance of the Russian Federation No. 52n dated 30.03.2015, should be applied. The rules established by this order differ significantly from those stipulated by the Decree of the State Statistics Committee of the Russian Federation No. 1.

In particular, by order No. 52n, the time sheet should not be coordinated with 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.

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

Who can be appointed responsible for compiling and approving the time sheet? Here the answer can be given by job descriptions approved by the institution. In their preparation, they are usually guided by the qualification directory of positions, approved by the Decree of the Ministry of Labor of the Russian Federation No. 37 of 08/21/1998, according to which the organization of time records in the organization is assigned to the head of the personnel department. Personal maintenance of the time sheet from the boss is not required. He can only control the work of timekeepers who are directly involved in the preparation of documents.

Can an accountant keep a time sheet?

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

However, is it worth it? The fact is that the duties of an accountant, according to the qualification handbook, include only the acceptance of primary documents for accounting for the time worked by employees and payroll. The obligation to maintain time records is not provided for either by the law on accounting, or by the qualification guide, or by the professional standard of an accountant, or by any other regulatory act. Moreover, if the enterprise uses forms T-12 and T-13, then it is easy to notice that in the rules for their maintenance, among the persons indicated as signers of the time sheet, the accountant is not mentioned.

Nevertheless, if the company does not have a personnel service, there is an opportunity to assign these duties to an accountant. However, in this case, it is important to remember that the relevant functions must be established by the internal acts of the enterprise. You can do this in 2 ways:

1. By accepting the appropriate job description. At the same time, for accountants working in OJSC, insurance companies and a number of other organizations, the instruction must be developed without fail on the basis of a professional standard.
2. 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.

Shabashova Irina, HR editor

During the seminar “HR documentation audit: we do it ourselves”, which took place within the framework of the All-Russian Practical Forum “Personnel Business - 2010” *, we received many questions from you about the organization of work with the time sheet. Is it necessary to keep this spreadsheet? How to fill it in correctly? Which unified form of the two available to prefer? Let's figure out how to put marks? What threatens the absence of a time sheet?

Is it possible not to keep a time sheet in small companies?

I work for a very small company with 4 employees. Can you tell me if we need to keep a time sheet? Does every company keep a time sheet?

Yes, the report card is mandatory for all employers, including a few companies and individual employers. This is established by Article 91 of the Labor Code (which states that the employer is obliged to keep records of the time actually worked by each employee) and is confirmed by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, which approved the unified form of the time sheet.

All business transactions must be documented and supported by supporting documents**. Settlements with personnel are also business transactions. A time sheet is a document confirming that an employee fulfills obligations under an employment contract, because it contains information about the hours actually worked. The timesheet serves as the basis for calculating wages in accounting. In addition, accountants prepare with its help tax and statistical reporting.

In accounting terminology, supporting documents for business transactions are also called primary accounting documents.

How to appoint a timekeeper?

Recently, the employee responsible for the report card of our department quit. None of the remaining employees wanted to voluntarily fulfill the duties of maintaining a time sheet and submitting it to the accounting department. How to appoint a new person in charge?

It is clear from the question that there is no timekeeper position in your organization, although it may be provided for in the staffing table, especially in organizations with a large number of staff. If your company has established a procedure for appointing those responsible for maintaining the time sheet for departments, then such an obligation is not the main one for the employee to whom it is assigned. Therefore, it must be paid extra. Any additional payments and allowances are stipulated in the employment contract***. Therefore, an additional agreement to the employment contract must be concluded with the employee responsible for the time sheet, which will provide for the obligation to maintain a time sheet, as well as the amount of additional payment for this (see the sample on page 46).

Additional payments, allowances, bonuses and incentive payments are reflected in columns 6-8 of the staffing table (unified form No. T-3)

In addition, an order should be issued for the main activity on the appointment of a person responsible for the time sheet (a sample is presented on page 47).

What form to use - T-12 or T-13?

Tell me, please, what is the difference between the forms of the time sheet No. T-12 and No. T-13? In what cases are they used?

It all depends on how exactly the organization has built a time tracking system. As you have already noted, the State Statistics Committee of Russia approved two unified forms of the time sheet: No. T-12 “Time sheet and payroll” and No. T-13 “Time sheet”. Form No. T-12 can be used in any organization. With its help, you can simultaneously monitor compliance with the working hours and keep records of payments to employees. At the same time, in companies where temporary accounting and settlements with personnel for remuneration are kept separately, it is allowed to fill out only section 1 “Accounting for working time”. In this case, section 1 is considered an independent document, and section 2 “Settlement with personnel for remuneration” is not required. Form No. T-13 is used only when an automatic system for monitoring the presence of employees is installed in the organization and entry-exit data can be entered into the time sheet via a computer. Today, modern companies are increasingly using an automated presence control system, which can significantly save time and labor costs for filling out timesheets. It should also be noted that form No. T-13 is intended solely for recording working hours; it does not contain columns for wage data.

The time sheet is filled out daily by the employee responsible for working with this document.

How to keep a time sheet if employees are scattered across offices?

I was put in charge of maintaining the time sheet of a department where employees' workplaces are located in neighboring offices. There is not always time to go to distant offices, and I put down the attendance of employees from their words on the phone. Could this cause me any problems?

Yes they can. The fact is that the person responsible for maintaining the time sheet is obliged to put marks in the time sheet upon the fact that the employee is at the workplace. Imagine a situation where one of the colleagues answered the phone for the employee and informed about his appearance. But in fact, the employee was truant (or was on sick leave, on a business trip, etc.). If such a discrepancy is revealed in the accounting department when calculating salaries, you will have to not only redo the time sheet, but also write an explanatory note why this happened. Even more seriously, if the erroneous timesheet has already made a calculation. For such a violation, the head of the organization may reprimand or announce you (Article 192 of the Labor Code of the Russian Federation).

Remember that various supporting documents serve as the basis for putting down this or that code in the report card. These are orders of the employer (on sending an employee on a business trip, on granting leave, on suspension from work, etc.), sheets of temporary disability, medical certificates, memorandums and explanatory notes, acts, etc. In your case (if the control object), you will have to organize working hours in such a way that there is time left for the performance of the duty of a timekeeper. But it would be better if each office had its own timekeeper.

Advice

If you don’t know exactly why the employee is absent from work, before submitting the time sheet to the accounting department, leave its column “marks on appearances and absences from work on the days of the month” blank until he appears and submits supporting documents. If by the time the time sheet is submitted, the employee has not appeared, put a note of non-attendance for unknown reasons (until the circumstances are clarified) - the code "НН" ("30"). Upon presentation of a certificate of incapacity for work, these marks are replaced by the code "B" (19) or "T" (20). In this case, the time sheet at the end of the month must be reissued.

Is it possible to develop your own form of time sheet?

When filling out the time sheet, I do not use the columns “worked per month: overtime, nights, weekends and holidays”, since we do not involve our employees in overtime work. These columns increase the width of the report card, which causes inconvenience when filling out. Can I exclude them from the timesheet?

No, the removal of individual details from the established form of the time sheet is not allowed in the same way as the development of an individual form of this document. These rules also apply to other unified forms. An accountant, in accordance with the law "On Accounting", will not be able to offset a time sheet drawn up in free form.

Changes made to the unified forms of primary accounting documentation should be formalized in the organization by the appropriate order or regulation.

However, changes can be made to the unified forms: for example, to expand or narrow the columns of the timesheet, taking into account the need and significance of the indicators, to include additional sheets in it if, for example, there are a lot of employees in the department and all the names do not fit on one page. It is also not forbidden to add additional details **** to the time sheet. In practice, lines for visas of officials or the requisite “APPROVE” are often entered into the form.

Symbols in the timesheet

What threatens if the timesheet is incorrectly drawn up?

Our organization is going to be audited by the tax inspectorate. We are not sure that we always draw up the time sheet correctly? What responsibility threatens us if something is wrong?

Yes, when checking financial transactions, the data of accounting and tax reporting can be checked against primary accounting documents, including the time sheet. Remember that it checks not only the correctness of the time sheet, but always compares its data with the information of the payroll. The discrepancy between these data indicates the incorrectness of payroll. For example, when incorrect codes are indicated, solid "eights" are affixed to workers with irregular working hours or part-time workers.

If such errors are found in the report card, the employer may be held administratively liable for “gross violation of the rules for accounting for income, expenses, objects of taxation.” The fine is 5,000 rubles (clause 1, article 120 of the Tax Code of the Russian Federation). And if the employer does not keep a time sheet at all, he can be held liable for violation of labor laws (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) *****.

We would also like to draw your attention to the fact that the tax office is not the only regulatory body that checks this document. For example, representatives of the Social Insurance Fund can study it for clarification of the calculated amounts of temporary disability benefits. Report cards are routinely checked by the State Labor Inspectorate.