How to fill out the time sheet. Maintaining time sheet

The time sheet not only reflects the number of hours worked by each employee, but also allows you to record information about attendance and absenteeism on a daily basis. Some of the workers fell ill, some are absent for unknown reasons, and some went on vacation. Let's see how to correctly mark all these cases in the report card.

All organizations are required to maintain a time sheet. This document is required in order to:

  • take into account daily how employees use their working time, whether they comply with the established working hours;
  • receive data on hours worked;
  • calculate salary;
  • prepare statistical reports on labor for statistical bodies.

The State Statistics Committee of Russia approved two unified forms for the time sheet - T-12 and T-13 *. The forms differ in that the T-12 is a universal option, and the T-13 is carried out if the organization has an automatic system for monitoring attendance-absenteeism (turnstile). In this case, the data is entered into the form through a computer. Most often, of course, they use the T-12 form, since access systems are not installed in all organizations.

The table is drawn up in one copy. At the end of the month, the completed time sheet must be signed by the heads of structural divisions and an employee of the personnel service. Then the document goes to the accounting department for payroll calculation.

Who keeps the timesheet

Previously, in many organizations there was a special position - timekeeper. Now managers consider it irrational to keep a separate staff unit only for registering exits and absences from work. Most often, the responsibility to keep a time sheet is assigned to a personnel specialist, accountant or heads of structural divisions in addition to their main functions. Remember that this obligation must be enshrined in the employment contract and job description of the employee or assigned to him by order of the director of the organization.

How to reflect the use of working time in the timesheet

Forms T-12 and T-13 practically do not differ in the composition of the details, so we will consider filling out the time sheet using the example of one form - T-12. Or rather, its first section, which is called "accounting for the use of working time." A sample of filling out the time sheet is given on page ....

The time sheet is maintained for a month, and at the end of this period, it summarizes the number of hours worked by each employee. Intermediate results (for the first and second half of the month) are also noted. Attendance and non-attendance at work are recorded by the continuous registration method. This means that for each day of the month, some designation is put in the corresponding cell - attendance or non-appearance for certain reasons (or for unexplained circumstances). However, it is also allowed not to mark appearances, but to register only deviations from the work schedule (absences, lateness, etc.). If there were no deviations for the month, then only the final data on the results of work for the first and second halves of the month and the total will be reflected in the report card, while other cells will remain empty.

Now let's see how exactly it is necessary to put down the designations in the report card.

There are two lines in columns 4 and 6 of the T-12 form. The upper line contains the letter designation of the types of expenses of working time for each day of the month (appearance, vacation, business trip, sick leave, etc.). At the bottom, the number of hours for them is recorded. The letter designations are given on the title page of the T-12 form. For example, if an employee came to work on June 13 and was present full time, then in the report card for June in the cell with the number 13 opposite the employee's last name, we will put "I" and 8 working hours. If on this day he was on a business trip, then you must put "K". But he didn’t have working hours in your organization that day, so we put zero in the bottom line. Weekends and holidays also have their own designation. In the top line is put "in", and in the bottom - zeros.

Remember: in order to put down this or that code, you must have good reasons. For example, you can mark a sick leave in the report card only if it is known for sure that the employee has a certificate of temporary disability. The table on page ... contains a list of documents for all cases of absenteeism and deviations from the established working regime. If you do not have documents confirming the reason for the absence of the employee, then you can only mark in the time sheet the absence for unexplained reasons ("HN").

The symbols for hours worked and hours not worked, which are presented on the title page of the T-12 form, are also used in the T-13 form

How to sum up

At the end of the month, you need to calculate the total number of days and hours worked. At the same time, weekends, absenteeism, absences for unknown reasons, sick days, business trips are excluded from the calculation of the days worked - in general, all those days when the employee was absent from work. To calculate the number of hours worked, you just need to add the numbers in the second line, columns 4 and 6, and enter the results in column 5 (for the first half of the month), column 7 (for the second half of the month) and columns 8-13 (for the whole month) .

Separately, it is necessary to calculate the number of days of absenteeism and enter information about them in columns 14-16. In column 15, numerical codes for the reasons for non-attendance are put (these codes are given on the title page of the form, along with letter designations). For example, the next vacation code is 09, and absences for unknown reasons are 30. Finally, it is necessary to determine the total number of days off for each employee per month and enter it in column 17.

In order to pay salaries to your employees without errors, you need to know how to correctly fill out the time sheet in the company. This includes monitoring the timely arrival at work, leaving work, as well as the time spent at work. The employer is obliged to record all these data, regardless of how many employees work in his state. The employer keeps track of the number of hours and days actually worked.

What are the requirements for completing

There are no special requirements for maintaining a time sheet. It is important that there are no errors in it and that all data is indicated. Otherwise, it can be a form developed by a state organization, or a company's own form. The report card necessarily contains a nominal list of employees of the entire enterprise or a separate part of it. Filled in alphabetically.

Should be reflected:

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

There are two main methods of record keeping. The first method is to mark any presence and absence of an employee in the workplace. The second - implies that only deviations from the normalized behavior of the employee are noted. As it is more convenient, the employer will keep track of time. Many enterprises develop their own standards for maintaining a time sheet, tk. they do not exist at the state level.

Who is responsible for reporting

Usually, a special employee is responsible for filling out the time sheet, who should know how to fill out the time sheet. The time sheet is kept in a single copy, the existence of copies is not allowed. The only exception is keeping records in electronic and paper form at the same time, 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, dismissal orders.

If an enterprise uses 1C software to track the time of employees, then you can not 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 sheet lists all employees, including:

  • hired for seasonal work
  • paid students,
  • temporary workers.

If the registration of the employee was under a civil law contract, then it is not required to be included in the time sheet.

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

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

Data that is often misreported:

  1. 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 duration.
  5. It is important to remember that the working week for most employees should not exceed 40 hours.
  6. Uninterrupted rest for 42 hours must be provided every week. For exceeding the norm of work revealed during the inspection, the employer is obliged to pay compensation to the employee.

General requirements for how to correctly fill out the time sheet

Suitable for filling in forms T12 and T13, developed by the State Statistics Committee. T12 is a universal form, and T13 is used in enterprises where there are automatic turnstiles that record the time an employee has been at the workplace. These specific forms are optional. An enterprise can develop its own special variation based on these prototypes, depending on how it is more convenient for the organization to work. It is easiest to compile a time sheet if you take T 12 as a sample filling. Most often, it is standard documents that 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 easier to understand them with an example.

  1. The heading of the sheet contains the name of the legal entity in accordance with the constituent documents, and also indicates the unit 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. It must be the last day of the month.
  4. Specifies the document number.
  5. Reporting period - the period for which the salary is calculated.
  6. Employee data is entered in accordance with the orders for admission to work.
  7. Columns 4 and 6 keep track of the time worked by the employee, and 5 and 7 - intermediate and final counts of hours for payroll.
  8. Filled up daily.
  9. All other columns should be filled in only after the end of the billing month.
  10. For the final calculation, only the days worked are important.
  11. Column 14 indicates the number of days when the employee did not come to work, and 15 - 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 personnel department.
  14. All data in the timesheet is entered only on the basis of the relevant orders issued by the enterprise. If an employee was involved in overtime work, a document must be issued about this. If he was on sick leave, he must provide a certificate of incapacity for work. In the absence of documents confirming the reasons for non-attendance at work, HH is affixed in the appropriate column.
  15. There are 36 different codes to indicate the reasons for the absence of an employee at work or the features of the working 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 the time sheet during shift work: at the local level, a document regulating shifts is drawn up. It specifies the duration and frequency of shifts.
  17. When an employee is dismissed, a special additional time sheet has to be created for him, since the law obliges him to calculate his salary 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 the penalties imposed on the employee. You just need to fill out the correct documentation.

1. GENERAL PROVISIONS

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.

    • The accounting of the used working time is organized for the following purposes:
  • ensuring control over the timely appearance of workers and employees at work, identifying latecomers and non-attendants;
  • monitoring the presence of personnel at the workplace during working hours, as well as the timely departure and arrival of employees during the lunch break;
  • fixing the timely departure of employees from work, at the end of the working day;
  • accounting for actual hours worked, downtime, sickness, vacations and other forms of use of working time;
  • walk registration.
    • Responsible persons from among the employees of these sections and divisions are appointed to keep time records of working time at the sites and divisions of the enterprise.
    • The following functions are introduced into the duties of employees responsible for timekeeping: control of the actual time spent by site employees or employees of a 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 to the accounting department.
    • The employee responsible for timekeeping is obliged to keep records of the time actually worked by each employee of the section or unit. The inclusion of an employee in the time sheet and the exclusion from it is carried out on the basis of primary documents for personnel records (order, contract). Each employee is assigned a personnel number, which is affixed to all documents on the accounting of labor and wages and is retained by the employee during any movements within the organization. In the event of an employee's dismissal, his personnel number, as a rule, is not assigned to another employee for three years.
    • Heads of departments are required to notify the timesheet employee of the absence of employees due to illness at the time of filling out and submitting the timesheet to the accounting department.
    • To perform the duties of recording working hours and maintaining a time sheet, the employee:
      • maintains a record of the staffing of the employees of the section or division;
      • 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.;
      • monitors the timeliness of attendance at work and leaving work, the presence of employees at the workplace (with a notice to the head of the unit about absences, lateness, premature departures of employees and the reasons that caused them);
      • 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 vacation, dismissal and other documents;
      • prepares lists of employees for issuing orders for work on weekends and public holidays.
    • If it is impossible to temporarily fulfill 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 head of personnel management and regime (HR inspector - clerk).
    • All employees whose duties are charged with maintaining time records are required to familiarize themselves with this Regulation against signature.
  • JOURNALS OF ACCOUNT OF THE ABSENCE OF EMPLOYEES.
    • Sick leave register, Vacation register (regular, at own expense, educational) - documents reflecting the last name, first name, patronymic of the employee, his position, division, period of time, reason for absence from the workplace, reason.
    • The date and time of the employee's absence are recorded in the logs by the personnel inspector (clerk), on the basis of certified statements, certificates-calls from educational institutions and sick leave.
    • 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 non-submission of supporting documents in accordance with the established procedure, the reason for the absence is considered to be unauthorized departure from the workplace.
    • If the employee was absent from the workplace for more than 4 hours in a row, and the documents confirming his right to absence, in the prescribed manner, are not provided, 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.
    • Forms for keeping records of absent employees are developed by the HR inspector (clerk).
  • RULES FOR FILLING OUT THE TABLE
    • The time sheet is kept in electronic or paper versions.
    • The electronic version of the timesheet is entered by the payroll accountant responsible for timesheets into the 1C database, taking into account the following requirements:
      • In the time sheet, data is entered broken down by day.
      • All types of working hours (total hours worked, night hours worked, overtime hours) are indicated in a single time sheet for each unit.
      • Working hours on weekends and public holidays are indicated in an additional time sheet for each unit separately.
      • The name of the unit in the time sheet is indicated in the "comment" column.
      • In the column "date of compilation" of the time sheet, the last day of the reporting month is indicated.
    • The time sheet entered into the 1C electronic database is carried out directly by the accountant who entered the data.
    • In addition, employees responsible for timekeeping can fill out the timesheet both on paper and 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.
    • The time sheet contains the signature of the accountant responsible for the calculation of wages (in the lower right corner), the visa of the immediate head of the unit (in the lower left corner) below the signature of the employee responsible for maintaining the time sheet. The signature of the responsible employee and the manager's visa contain: job title, full name, signature, date of signing.
    • To The content of the table is subject to the following requirements :
      • Data on employees are entered in the time sheet in strict accordance with the execution of the unit's staffing table.
      • 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 controller of the Quality Control Department is Workshop No. 1. The time sheet for it is compiled by the timekeeper on the proposal of the foreman of the shift in which this controller works. The master signs in the report card below the timekeeper's signature.
  • the actual place of work of the picking area cleaner is the picking warehouse. The time sheet is submitted by the picking department in agreement with the head of the picking warehouse.
      • 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.
      • 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.
      • Employees who are on parental leave under the age of 1.5 or 3 years are not included in the time sheet.
      • The list of employees is compiled in accordance with the subordination structure and in hierarchical order, starting with the general director.
      • In the upper right corner of the time sheet, the monthly norm of working hours is indicated according to the production calendar.
      • 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 in the last name, first 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 to change personal information on the basis of an certifying document.
      • Column 4 (position) indicates the position of the employee in strict accordance with the staffing table.
      • Column 6 indicates the KTU (labor participation rate), determined by the head in accordance with the rules adopted at the enterprise.
      • Attendance (non-attendance) are indicated in columns 4. In columns 4, 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.
      • Columns 5-6 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 5) and hours (column 6) 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.
      • Column 6 contains the total number of days (shifts) worked by the employee during the month. The number of days entered in column 6 must be equal to the sum of the values ​​​​of the upper and lower lines of column 5.
      • Columns 7-9 indicate the total number of hours worked by the employee during the month. The number of hours in the column must be equal to the sum of the values ​​​​of the upper and lower lines of the column.
      • Columns 10-12 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.
      • The column also 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 600.
      • The column indicates the number of hours worked per month by the employee on weekends and public holidays, according to the orders of the head.
      • The column indicates the number of night shifts worked by the employee during the month.
      • Columns 13-16 indicate the number of days of absence from work by their types.
      • The column indicates the total number of days the employee was absent. The value of column 16 must be equal to the sum of the values ​​of columns 13-15.
      • 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.
      • 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 .
      • 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 planning and remuneration department at the direction of the head of the enterprise and sent to the relevant departments no later than one working day before the shift specified in the order.
      • 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 memo of the head of the unit and with the order. The order on the organization of work on weekends (non-working holidays) is prepared by the HR inspector (clerk) at the direction of the head of the enterprise.
      • Work on a day off (non-working holiday) is carried out in accordance with the regulation on remuneration of employees in a double amount. 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 subject to payment. .
      • 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.
      • 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.
      • The reporting period for accounting in the time sheet is one calendar month (from the first to the last day inclusive).
      • The performance of labor functions by an employee on the territory of the enterprise (regardless of the production site) in the time sheet is affixed for each day worked, the number of hours worked in accordance with this Regulation. 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 1.
      • 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.
      • Vacations (annual and administrative), sick leaves are affixed for all calendar days, including weekends (excluding holidays) .
      • 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.
      • 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 No. 2 and No. 3.
      • No corrections or additional notes are allowed in the report card.
  • ORDER OF FORMATION AND PRESENTATION OF TABLES.
    • At least once a week, the employee responsible for timekeeping collects data on the use of working time for his unit. Are there absent, reasons for the absence of employees.
    • All absences from work are recorded in the logs by the personnel inspector.
    • As an exception, for individual employees, 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 statement endorsed by the head of the relevant unit is sent to the HR inspector for further execution of the order.
    • Data on cases of unauthorized departures from work are sent by the heads of services to the personnel inspector no later than the 1st day of the month following the reporting one.
    • Data on the use of working time is entered by the employees of the departments responsible for timekeeping into the 1C electronic database until 1700 on the third day of the month following the reporting one.
    • Until 1700 on the first day of the month following the reporting month, the employees of the departments responsible for timekeeping fill out the timesheet form in accordance with the Appendix and, after verification and signature by the relevant officials, are transferred to the accounting department for storage.
    • Forms of accounting and calculation sheets are attached.

Appendix 1 Symbols used when filling out the time sheet.
Appendix 2 Time sheet.
Annex 3 timesheet

Working hours are tracked using a spreadsheet. According to this document, you can determine the number of hours worked, working time standards, fill out accounting documentation. Article 91 of the Labor Code of the Russian Federation obliges employers to create such a document for each employee and fill it out as they work. There is an instruction for filling out and samples of the time sheet for 2017.

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

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

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

The main functions of the timesheet:

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

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

Fines: who is responsible

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

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

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

Ways to fill out the time sheet

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

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

Title page

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

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

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

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

The right sample: how to draw up a document

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

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

Preparation and execution of a report in budgetary structures

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

How to fill out an electronic analogue

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

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

How to fill out a time sheet - video

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

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

Features of accounting for piecework payment:

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

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

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

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

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

Basic Mistakes

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

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

How should job overlap be taken into account?

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

Standard form for filling out the timesheet of a seconded worker

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

The rule of using different forms of timesheet

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

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

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

How a report should be drawn up: regulations

The document is filled out as follows:

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

Responsibility for maintenance and approval

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

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

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

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

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

How to keep track of time

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

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

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

Recommendation: before delegation of authority, you should make sure that the constituent documents of the company do not prohibit such a transfer. If restrictions exist, the right to sign will remain with the head of the head office.

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

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

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

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

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

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

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

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

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

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

Time sheet - sample fillingyou can download it (on the basis of a unified form) on our portal - it must be maintained by the employer. Let us study the features of its structure in more detail.

We establish the procedure for recording working hours: which forms to use

In order to record the working time of employees - a mandatory procedure by virtue of the norms contained in Art. 91 of the Labor Code of the Russian Federation, - the company has the right to use:

1. Automated systems that:

  • fix in special files the attendance of specialists, their working hours;
  • reflect in such files the known (included in the database of the program) reasons for the absence of a specialist (for example, if he is on vacation or is on sick leave).

Form T-13 can be used as a form of a document in which the specified credentials are recorded, when using an automated platform.

2. "Manual" accounting documents.

For these purposes, the T-12 form can be applied.

3. There are also various “semi-automatic” ways of keeping records - when a responsible employee does a partial filling of the time sheet, and the rest is done by a computer.

You can learn more about the features of the structure of forms T-12 and T-13 in the article. .

Accounting forms: features of filling

Filling out these forms can be carried out according to 2 principles:

  • "solid" - when all events related to the accounting of visits are recorded in the tables of forms: attendance, absence, going on vacation, and others;
  • “by deviations” - when the tables reflect only those events that are different from typical ones, for example, being late or not showing up.

The internal procedure for accounting (by one of the indicated methods - automated or manual) is established by the employer's local standard.

The specified forms of registration forms for employee visits were mandatory until 2013, after which employers have the right to use any other forms. However, the T-12 and T-13 forms remain familiar to HR specialists and are still actively used.

How to fill out the T-13 timesheet correctly

If the company preferred the first, file method of accounting, then when programming automated modules for entering data into the T-13 form, it will be useful for the company's specialists to pay attention to the following nuances:

1. In the column "Document number" an ordinal indicator is automatically entered.

2. The column "Date of compilation" reflects the last day of the month if the document is drawn up at the end of the month, or another date of compilation if the time sheet is drawn up for specific purposes.

3. The column "Type of payment code" may contain values ​​determined in accordance with local regulations. A guideline for the relevant values ​​​​here can be a table, which is contained in the order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / 387 (the codes indicated in the 2-NDFL certificate are fixed in it).

4. The conditional codes of the table (about appearances, absences, vacations and other events), which are filled in by the program in the time sheet, must be used in accordance with the list provided in the T-12 form.

Where can I download an example of filling out the T-12 and T-13 forms

You can download samples of filling out timesheets for employees in the forms considered by us on our website:

Using, for example, a sample form T-13, prepared by our specialists, a responsible employee of the company will be able to:

1. Set up the software included in the automated accounting platform.

To know how to fill out a time sheet in practice, a software specialist for automating personnel records is simply necessary in order to correctly configure such software.

2. Use a sample of filling out a time sheet as an example of a ready-made personnel document when preparing a time sheet based on the “manual” T-12 form at your enterprise.

If your company wants to use its own accounting form, different from the unified forms, you can also download its sample on our website at the following link:

Results

The Labor Code of the Russian Federation requires all employers to keep records of indicators that reflect employees' visits to their work and the number of their working hours. For this purpose, a time sheet is used. His employer can manage manually or through automated solutions. In the first case, the T-12 form is used, in the second case, the T-13 form. What kind of form should be used by personnel officers is prescribed in the local standard.

You can learn more about the application of documents related to personnel records in an organization in the articles:

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