30.09.2019

Keeping records of employees' working hours. Separate cases of tabulation. Summary accounting: calculation features

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.
- For reference timesheet working hours at sites and divisions of the enterprise are assigned responsible persons from among the employees of these sections and divisions.
- IN official duties employees responsible for timesheets, the following functions are introduced: monitoring the actual time spent by site employees or employees of a unit at work and maintaining timesheets with responsibility for the correct reflection in the timesheet of employees and the timely submission of the timesheet 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 hiring, dismissal, relocation, change in work schedule, ranks, vacations, etc.;
  - monitors the timeliness of attendance and departure from work, the presence of employees at the workplace (with notification of 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 HR 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 real reasons absence of workers in 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 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. Walking is issued in the manner prescribed labor law.
- 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 time sheet is entered by an accountant who calculates wages, responsible for time records, to 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 the 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.

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, 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.

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

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: monitoring the actual time spent by employees of the unit at work and maintaining timesheets with responsibility for the correct reflection in the timesheet of employees and the timely submission of the timesheet 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, the information from the journal is checked by employees of the 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 the 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 (relocated) 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(according to the first letters of the surname).

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 shorter 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 the 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 other than work reasons (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, individual employees who come to work on public transport suburban or long-distance 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 statement endorsed 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.

Any enterprise pays wages based on actual hours or days worked. These data for accounting and payment of wages according to hours worked require a special form for primary accounting. Such a form is considered to be a time sheet.

Below is information about this document, its filling schedule according to the working hours worked at the enterprise.

What is this document for and why is it drawn up?

You should start with the fact that the time sheet is a document that every employer or his authorized representative in the enterprise is required to maintain, regardless of the number of employees and the form of ownership in the staffing table.

If this document is not available at the enterprise, this will lead to the responsibility of the management in the form of fines during the inspection by the labor protection authority.

In the case when wages take a very significant place in the costs of an enterprise, documents during a tax audit can give out a hypothesis regarding the unjustified accrual of salary and its exclusion from the list of expenses of the enterprise. In this case, there will be unpleasant consequences.

Forms T-12 and T-13: rules and steps for filling out

The time sheet is kept every working day of the month, and on the last day, a report is prepared on the total number of days / hours worked. The finished drafted document is transferred to the accounting department.

Let's give an example of instructions for filling out a time sheet and calculating wages, taking forms T-12 and T-13 as a basis. They are essentially no different.

In the upper part, the name of the organization should be indicated in accordance with the constituent documents and the name of the structural unit, if any.
The cells “Date of compilation” (the last day of the working month) and “Document number” are filled in.
The “reporting period” indicates the time interval from which the salary is calculated according to the plan.
The first column in the time sheet indicates the serial number of employees.
Columns 2-3 are filled out on the basis of personal cards of employees in accordance with the T-2 form, established on the basis of an order for admission to the enterprise.
Columns 4 and 6 are for working time codes and information on the number of hours worked in the past month.
Columns 5 and 7 are designed to mark intermediate results for two halves of the month.
Columns 8-17 are filled in at the end of the reporting month.
The final count of days does not include days of absence of the employee (sick leave, business trips, absenteeism, days off).
Columns 14 and 16 are filled with the number of days and hours.
15 - reason code for absenteeism
17 - the total number of holidays, weekends of the employee for the reporting month.

The document is signed by an employee of the personnel department, structural unit, director or any person authorized by him.

Drawing up a time sheet with a shift schedule and other nuances

According to Article 91 of the Labor Code of the Russian Federation the employer must keep a record of the actual hours worked by each employee. Working hours are paid according to the physical location at the place of work. They are calculated by registering the appearance and non-attendance at the workplace.

Shift work is a condition of the collective agreement and must be documented. Shift work can be carried out exclusively according to the shift schedule in accordance with Article 103 of the Labor Code of the Russian Federation. It takes into account daily working hours and frequency of shifts. The shift schedule in this case acts as a local independent normative act.

To coordinate work on night shifts, it is required that the work be included in the list determined by the contract or act of the employer under Article 97 of the Labor Code of the Russian Federation.

In practice, the most commonly used graph daily work"table mode". In the timesheet regime, worked shifts per month are taken into account, and its duration should be the same throughout the entire period. Work performed in excess of the duration cannot be compensated for by an underwork on another day or a day off.

If the conditions of the enterprise do not allow to comply with the working conditions in accordance with Article 94 of the Labor Code of the Russian Federation, they undertake the introduction of a summarized accounting of work time. Shift work can be combined with the introduction of time tracking. The procedure for introducing summarized accounting in companies is regulated exclusively by internal regulations. work schedule. Article 104 of the Labor Code of the Russian Federation requires only not to exceed the nominal number of working units per month.

On next video the procedure for maintaining a time sheet is considered in detail:

Sanctions in case of incorrect filling of the time sheet

In the course of tax and financial audits, auditors can find the following types of violations in filling out the time sheet:

salary data do not correspond to those indicated in the primary reporting documents and the time sheet;
salary data do not correspond to those indicated in the payment and settlement documents and the time sheet;
the use of codes and designations is incorrect;
processing or overtime is not taken into account;
calculation of the amount of benefits on the sheet of temporary disability.

Violations can lead to the imposition of penalties on the accountant or employer up to 5000 rubles. Lack of a time sheet or his absence at the workplace during the audit of auditors may result in an administrative penalty in accordance with Article 5.27 and the imposition of penalties on the head of the unit in the amount of up to 50000 rubles.

In practice, the rules for maintaining such a document as a time sheet cause many specialists a large number of questions. Difficulties with the design of this document often appear, especially if we are talking about about part-time employees, underage employees, etc.

General information

Every company must keep records of working time. These duties can be assigned to a personnel officer, manager, accountant, etc. Registration is carried out using a special form approved by Rosstat. This is form 0504421 or simply a time sheet, which is necessary to register the attendance or absence of an employee at work.

The time sheet (form 0504421) is required for the following:

Control over working hours for the entire enterprise or a separate department.
Accounting for the working days of employees, as well as sick days, business trips, vacations, etc.
Walk fixes.
Entering information about new subordinates into the timesheet.

Each employee in the enterprise receives his own unique code, which is used to fill out the time sheet. This number does not change even with internal employee transfers.

Time sheet template

There are two forms of the time sheet - T-12 and T-13. Also, the law does not prohibit the use by the company's management of documents of its own design. Two types of timesheets are designed for different needs:

T-12. It is filled in manually by the personnel officer. Today they are used much more often.
T-13. This document form is intended exclusively for automatic data processing. All information is entered using a computer, after which the time sheet must be printed and signed.

Reference: if the manager wants to use his own forms, he can take standard ones as an example.

Filling rules

Knowing how to fill out the document correctly, it is very easy to minimize the number of mistakes made. A sample form can be found online. The rules for maintaining a time sheet are as follows:

The person who fills out the document must indicate exactly how many days and hours the subordinate worked.
Information in the timesheet is entered exclusively by an authorized person.
After the forms are filled out, they are signed by the head and the person responsible for the personnel.
Then all signed time sheets are transferred to the accounting department.

Read also Principles for the implementation of the total accounting of working time with a shift schedule

This order is never broken. Instructions for filling out the document are as follows:

The person whose authority is to fill out this document is obliged to indicate the name of the company, the time sheet number, accounting terms, etc.
Next comes Section 1.

In this section, the personnel officer should fill in the appropriate columns and indicate the codes that the accounting department will subsequently use to calculate wages. Section 2 will also be completed there.

As for the codes, the most common are:

"I" and "01" - work according to the usual schedule;
"C" and "05" - processing;
"P" and "14" - decree, etc.

Days off on the timesheet can be indicated in two ways, depending on the reason for which they are provided. Example: if the day off was received additionally and is not paid, then “B” is indicated, and if it is a paid day off, then “OB”.

Holiday work is also fixed differently. Example: when a subordinate receives payment for work on a holiday, then "RV" is used. But if he takes an extra day off for this shift, then the personnel officer puts "NV".

In many enterprises, situations often occur when the information in the timesheet can be erroneous. Suppose an employee fell ill and did not report it, and the personnel officer indicated that the reason for his absence is unknown. After recovery, the person brings it to the right, but the time sheet has already been drawn up and handed over by the employee for calculation. What to do?

Then the specialist must use the corrective time sheet. Usually it is issued after the end of the billing period. Correct information is entered into the document, as well as attached memo from the filler. The note indicates the reasons why the primary time sheet was filled out incorrectly.

There is no special form of the document, so it can be drawn up on the letterhead of the organization. Usually, the document to be filled out is of two types:

Completely identical to the original form. The corrective time sheet duplicates all the information from the first document, except, of course, erroneous information.
Contains only fixes. This type of document is less common, but it is not prohibited by law.

Based on the corrective time sheet, the necessary recalculation of payments will be made in the accounting department.

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Timing

As for settlement periods, young professionals should be aware that such a period is always one calendar month. You can not fill out a report card for a quarter or a year. And at the end of each working month, an authorized employee is obliged to draw up documents for each employee and transfer them to the one who signs the time sheet.

There were no changes in this regard either in 2015 or 2016. If any changes are made by the employer, then personnel officers will be the first to know about it.

Responsibility

Correct completion of the timesheet is the responsibility of the person authorized to do so. However, inspectors often fix various kinds of violations:

mismatch of information regarding the person's earnings;
incorrect use of codes;
incorrect calculation of payments based on sick leave.

For these mistakes executive may be held administratively liable, implying a fine of up to 5,000 rubles. But if the company does not draw up a working time record at all, then the manager can be fined 50,000 rubles.

Fill Features

Timekeepers often have to make marks in the document indicating deviation from the standard operating mode. It is important to remember that this is allowed only on the basis of supporting papers (medical certificate, etc.).

But most often, difficulties with paperwork appear if the subordinate is sent on a business trip. In order to avoid mistakes, personnel officers should know some nuances:

The employee is on a work trip on holidays and weekends, which means that the payment is double. Put "KM".
The employee is on vacation. This means that in the empty cells corresponding to weekends, "FROM" is put. If there are non-working holidays, then they should be excluded.
Appears new employee. Therefore, in all empty cells for the dates that preceded his employment, you need to put "XX". These characters should be used when the employee has already quit and the monthly time sheet has not yet been closed.

Before embarking on the duties of maintaining timesheets of employees, you should read the relevant instructions and find out all the nuances of registration. After all, the mistakes made at the same time affect, first of all, the wages of the staff, the number of absenteeism and the duration of the vacation. All documentation provided by employees should be carefully checked.

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 indicated 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.

Know how to fill out a time sheet in practice, a specialist in software to automate personnel records, it is simply necessary to correctly configure such software.

2. Use a sample of filling out a time sheet as an example of a finished 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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