The order of drawing up tables. problems of the classical system of monitoring the working time of employees. Who completes the timesheet

Based on Art. 91 of the Labor Code of the Russian Federation, all employers must control how many hours each of their subordinates actually worked. By the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004, a special form "Time sheet" was approved.

You will learn:

• How to keep a time sheet in 2018.
• What designations are used.
• How to fill out a timesheet for part-time work.
• How holidays are marked on the time sheet.
• How to mark the day off in the time sheet.
• How to correctly reflect the sick leave in the time sheet.
• What questions do personnel officers have when filling out a time sheet.
• What are the most common mistakes personnel officers allow when maintaining a time sheet.

How to keep a time sheet in 2018

The time sheet is one of the most important personnel documents. It is in it that all the shifts and hours worked by employees are noted daily, and it is on the basis of this document that the salary is calculated every month. In addition, the time sheet is used to generate statistical reporting on labor and other analytical documents.

Article 91 of the Labor Code of the Russian Federation states that it is the employer who must keep the time sheet. It does not matter in which direction the company works and what form of ownership it has. The time sheet reflects the number of hours and days (shifts) worked by the staff. The form of the time sheet can be either paper or electronic.

Download time sheet

The information reflected in the time sheet must be certified. Therefore, before a full transition to electronic accounting, it is necessary to issue electronic signatures responsible employees: head of the structural department, HR specialist and timekeeper.

In 2018, unified forms T-12 or T-13, approved by a resolution of the State Statistics Committee of Russia, are used to record working time.

The forms are different. T-12 is a universal option that is used not only to record working time, but also to calculate and pay salaries to staff. When filling out the section "Settlement with personnel for remuneration", enter the codes of the type of payment in the time sheet in the form T-12.

A time sheet in the form T-13 is kept to record working hours if the company has an automatic system (turnstile) of attendance and non-attendance.

The employer has the right to use their own forms designed for similar purposes.

Important: only commercial enterprises have the right to independently develop accounting forms. State and budget organizations apply standard form No. 0504421 (according to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which also contains methodological instructions for correctly filling out the form).

If we're talking about small company with a small number of staff, then you can use one common time sheet. If the enterprise is large-scale, a separate time sheet is usually created for each structural unit. It is drawn up by a responsible employee who is engaged in keeping records of working hours (timekeeper), an accountant, a specialist in the personnel department or any other official.

To automatically take into account work time, use the T-13 form, which consists of only one section.

Download Sample T-13 Timesheet

You must follow all the established rules when you create a time sheet. The form that the company has drawn up in any specified form can be supplemented with the necessary types of information - this is determined by the employer. The main condition is the presence of mandatory details, namely:

• date of compilation and title of the document;
• the full name of the company and its structural subdivision;
• units in which the time worked by employees is measured;
• positions, full name and personal signatures of employees keeping records.

A test and a planner that will help you do everything in half a day

The Gazprom consultant explained in detail to the editorial staff of the Commercial Director magazine how to deal with all matters twice as fast. The test will help you check how you manage time, and the automated scheduler will help you quickly sort out tasks.

What symbols are used in the time sheet

On title page unified form presents a detailed list of symbols used when filling out the time sheet. Most often there are such digital codes or their alphabetic counterparts:

• 01 (I) - daytime work;
• 02 (H) - work at night;
• 03 (RV) - work on weekends and non-working holidays;
• 04 (C) - overtime work;
• 05 (VM) - shift method;
• 06 (K) - ;
• 07 (PC) - advanced training with a break from work;
• 08 (PM) - advanced training with a break from work in another area;
• 09 (OT) - annual basic paid leave;
• 10 (OD) - annual additional paid leave;
• 11 (U) - study leave with pay (shown in the timesheet of employees who combine work and study in 2018);
• 12 (HC) - reduced working hours for employees studying on the job with partial pay;
• 13 (UD) - study leave without pay;
• 14 (P) - maternity leave or in connection with the adoption of a newborn child;
• 15 (OJ) - parental leave up to three years;
• 16 (DO) - leave without pay, granted to the employee with the consent of the employer;
• 17 (OZ) - leave without pay, granted in cases provided for by law;
• 18 (DB) - annual additional leave without pay;
• 19 (B) - temporary disability with the appointment of benefits (sick leave);
• 20 (T) - temporary disability without benefit;
• 24 (PR) - absenteeism;
• 26 (B) - weekend or non-working holiday;
• 30 (НН) - failure to appear at workplace for unknown reasons.

The code "30" is set until the reasons for the employee's absence from the workplace are clarified. For example, if it becomes known that an employee is ill, and this fact is confirmed by a certificate from a medical institution, the code “30” or “НН” is changed to “19” or “B”.

If a typical list of codes is not enough for a company to reflect production situations, it has the right to make additions at any time. An order is issued to consolidate the adjustments. This provides for the "Procedure for the application of unified forms of primary accounting documentation", approved by the Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

Download a sample order on the introduction of new designations in the time sheet

Proper timesheet keeping

The time sheet can be maintained in 2 ways:

• the method of continuous registration of attendance and absence from work;
• registration of various deviations.

The choice of method depends on work schedule. The system for maintaining the time sheet is established when forming the accounting policy of the enterprise, which is regulated by the order of the management. IN accounting policy fix during what time the report card needs to be submitted to the accounting department.

If the time sheet is maintained method of continuous registration of attendances and absences, then the calendar days of the month are marked in separate cells in the document. Be sure to put down the attendance and absence codes, under which they indicate total hours worked by the employee.

If use deviation registration method, the document reflects only deviations from the established working hours (if they are fixed). It includes absenteeism, lateness, overtime. Absences are always counted in days. In the top line, the columns fix the code of symbols. The fields below are not filled in.

If the length of the day and shift remains unchanged, only deviations from the standard time (non-attendance, lateness) are recorded. If the duration of work is normal, only absenteeism can be recorded.

If an employee works on an internal part-time job, he is assigned two personnel numbers and entered twice in the document - as a part-time employee and as the main employee. Let's consider the correct filling of the time sheet using the example of section 1 "Working time records" of form No. T-12.

When filling out the timesheet, use digital or similar alphabetic codes. Note that the timesheet in different companies can be maintained according to different rules.

An example of keeping a time sheet:

• employee number in order (1);
• Full name, position or specialty (2);
• personnel number (3).

In columns 4 and 6 there are lines where you need to indicate how much time each employee works daily during the month. In the top line put down the code of time costs for a specific date (4). The bottom line reflects the length of time worked or unworked in hours or minutes (5). If required, increase the number of columns for additional details according to the time mode. In the upper lines 5 and 7 put down the number of days worked (6), and in the lower lines - the total number of hours worked for half a month (7).

According to the results of each month, the total number of days worked (8), the number of hours (9), the total number of days off or holidays (10) are entered for the employee. Next, it is established how many overtime hours the employee had (11). It is better to fill out the time sheet in the same order so as not to make a mistake.

Night hours include the period from 22:00 to 06:00. Calculate how many night hours the employee worked during the accounting period and include the resulting number in column 11 (12). At the same time, note the number of hours worked on weekends or holidays (if they fell on the working period (13).

In column 14, indicate all absences. Enter the number of days (14) in the top line, and the number of unworked hours (15) in the bottom line. In column 15, enter the code (16), and in column 16 - the number of days and hours of absence, indicating the code (17). Further, the timesheet should be signed by the person responsible for filling out the timesheet (18), the head of the department (19) and the personnel officer. Mandatory details - the names of the positions of these persons and their personal signatures with decoding.

After these procedures, the person responsible for maintaining the time sheet gives the document to the accounting department. On the basis of the time sheet, employees calculate and accrue wages.

Important! The basis for inclusion in the time sheet or exclusion of an employee from it should be personnel records, for example, an order for dismissal, hiring, an employment contract. A mandatory requirement is documentary evidence of a note on the reasons for non-compliance with the regime.

The basis for making a mark may be an order, a sick leave, a certificate of performance of state or public works, warnings about downtime, etc. The report card should not contain marks on the provision of services on the basis of civil law contracts.

• 10 Tips on How to Manage Your Sales Team

How to fill out a time sheet for a part-time job

The time worked by part-time workers in the time sheet is fixed according to general rules. The number of hours worked by a part-time worker on a given day is reflected in the cells with the corresponding dates. Weekend days are marked with the code "C", vacation - with the mark "OT", sick days, documented, - "B".

The part-time worker's time sheet is developed according to special rules. It is known that Russian legislation prohibits part-time workers from working in an institution for more than part-time. That is, in comparison with other employees, a part-time worker is obliged to work less.

If the company has a standard five-day work week, then during each working day a part-time worker has the right to work 4 hours. With a rotating or shift schedule, he can work a different number of hours daily. The main thing is that the total load rate is not exceeded.

Let us dwell on the rules for filling out the time sheet for a part-time job.

1. The time worked by part-time workers in the report card is recorded according to the same rules as for ordinary employees. The time sheet (in Excel or in another program) is drawn up according to the same requirements.
2. A part-time worker cannot work more than his load provides.
3. On different working days, an employee has the right to work a different number of hours - it all depends on the schedule, both at an additional and at the main place of work.
4. If on any of the days the part-time worker does not work at the main place, he has the right to work as a part-time worker full time (without exceeding the general standard of hours).

The time worked by both internal and external part-time workers is taken into account according to general rules. The only difference is the number of hours worked. But there are differences between taking into account the working hours of internal and external part-time workers.

We know that an external part-time employee is called an employee whose main place of work is another organization. That is, the time sheet for him should include only one line - the position that the part-time job occupies in this company.

An internal part-time employee is an employee who holds two positions in the same institution. Accordingly, his working hours for one and the second position are recorded in the same time sheet. It is important that the time worked for each of the positions should be taken into account separately. It is not allowed to sum hours worked part-time. The time sheet contains separate columns with the code "CB".

Below we will give examples of part-time work with a five-day work week for external part-time workers, standard work for internal part-time workers, as well as the work of an internal part-time worker with a five-day working week for the main position and a rotating schedule for an additional one.

The procedure for accounting for the working time of an external part-time job (Petrova D. A., accountant) when working part-time for a five-day week:

The procedure for accounting for hours worked by an internal part-time worker when working on a five-day working week for the main position and a sliding schedule for an additional one:

The procedure for accounting for the working time of an internal part-time worker for a five-day period:

How to reflect vacation in the time sheet

You can note information about hours actually worked and about rest in standard time sheets, as well as in documents that the employer has generated himself.

As a rule, HR specialists use ready-made forms. There are several reasons for this: they are the most convenient to use, they do not need to be separately approved and agreed upon, and during inspections, the inspectors of the State Inspectorate do not ask any questions about them. To record the time worked, you can use the forms T-12, T-13 or OKUD 0504421 "Time sheet". The T-12 form is required to calculate wages for hours worked.

In the time sheet, information is entered on the appearance and absence of the employee at work and the number of hours worked by him. Appearances and absences of a specialist are classified separately (work at night, on weekends, vacation at his own expense, etc.), since the amount of his salary directly depends on the type of hours worked, as well as on the reason for absenteeism.

A separate employee responsible for this, for example, a timekeeper, a personnel specialist or an accountant, can record working hours and holidays in the time sheet. This obligation must be specified in the employment agreement with the relevant employee. You can also issue an order to appoint a specialist responsible for accounting.

Forms T-12 and T-13 are tables, each line in which is reserved individual employee. The columns are for entering dates. In the corresponding cell of each day, a code of letters and numbers is put down, reflecting the type of working or non-working time. In the cell below, note exactly how many hours the employee worked.

Conventions for reflecting vacation in the time sheet:

All employees are required to have an annual paid leave of at least 28 calendar days. It is provided every year on a first-come, first-served basis (with the exception of several categories of employees who have the right to choose dates at their discretion). In a number of situations, if the employee and the employer come to an agreement, the vacation is divided into parts or transferred to the next year.

Despite the fact that the schedule is always formed in advance (two weeks before the new calendar year), vacation days in the time sheet should not be indicated in advance. If the employee leaves the vacation ahead of time or falls ill, the time sheet will have to be amended accordingly.

After the employee leaves for annual paid leave, the employee responsible for keeping records is required to enter the code OT or 09 in the time sheet every day.

Employees of certain categories are entitled to take not only an annual 28-day vacation, but also additional paid time. Such a vacation can be taken together with main holiday, part of it or separately.

Right to enjoy extra vacation days there are specialists working:

• on an irregular working day (if this condition is spelled out in the employment contract) - 3 calendar days or more;
• in harmful (2, 3, 4 degree) or dangerous working conditions - 7 or more calendar days;
• in special working conditions (the list of employees and the duration of the additional vacation period are established by the Government of the Russian Federation).

Important! In the time sheet, additional leave must be entered in a separate order, even when additional days come immediately after the main leave. To do this, put the code OD or 10.

Russian legislation allows employees to take not only annual basic and additional leave, but also use:

• unpaid leave;
• study leave (in which the average wage is maintained, earnings are not retained or are paid in part);
• maternity leave for women;
• parental leave.

Consider how each of these holidays is recorded in the time sheet.

Based on Art. 128 of the Labor Code of the Russian Federation, each employee has the right to ask the employer to provide him unpaid leave on a specific day/days to resolve personal issues. It's about about the so-called vacation at your own expense. The employer decides whether to grant the employee such leave or not. If an employee takes unpaid leave, the code DO or 16 is put on the time sheet.

The same article (Article 128 of the Labor Code of the Russian Federation) states the obligation of the employer in a number of situations to provide leave at his own expense at the request of the employee. The right to such rest is:

• for working pensioners (by age). They can take no more than 14 calendar days of vacation annually;
• parents and spouses of military personnel, police officers, federal fire service, customs, employees of institutions and bodies of the penal system, persons who died or died as a result of injury, concussion or injury received in the performance of military duties or as a result of an illness associated with military service , - up to 14 calendar days annually;
• for working disabled people - 60 calendar days annually;
• for employees who have a child, marriage is registered, close relatives die - up to 5 calendar days.

Such leave without pay in the report card is recorded in the form of an OZ code or 17.

Additional leave, at which average earnings are maintained, on the basis of Art. 173 of the Labor Code of the Russian Federation, employees who work and at the same time receive a higher or secondary professional education part-time or part-time, that is, without interrupting work.

The manager is obliged to provide study leave so that employees can pass:

• intermediate sessions - from 20 to 50 calendar days on each course;
• final state attestation- from 2 to 4 months.

The basis for granting leave is documents from the educational institution.

To fix the study leave with pay, put the code U or 11 in the time sheet.

Full-time employees have the right to demand from the employer the provision of educational unpaid leave in order to pass entrance examinations or sessions. Study leave is reflected in the time sheet in the form of code UD or 13.

The timesheet should also record maternity leave.

Women have the right to take maternity leave. The basis for granting such holidays is a certificate of incapacity for work. An employee can take a vacation 70 or 84 days (if the pregnancy is multiple) before the expected date of delivery or immediately after them. But in total, such leave should be equal to the number of days determined by law (Article 255 of the Labor Code of the Russian Federation): from 140 to 194. In the timesheet, pregnancy and parental leave is indicated by the letter P or the number 14. The same code is given to the employee who adopted a child and therefore takes a vacation.

When the maternity leave expires, one of the parents or another person looking after the child (grandmother, grandfather, guardian) has the right to take leave to care for the child until the child reaches the age of three. During this period of leave, the company retains a place for the employee and pays him an allowance.

In the T-12 or T-13 form, parental leave is designated as an OJ code or 15.

How to reflect time off in the time sheet

Under current legislation, companies are required to strictly consider labor activity personnel. That is why managers must enter every day off on the time sheet.

Companies in Russia have the right to establish their own rules for filling out the T-12 or T-13 form and fix them in an instruction or manual. Before reflecting time off in the time sheet, you must also select codes. Common ones include:

• РВ, 03 - time worked by employees on weekends and holidays.
• OV, 27 - paid days off.
• HB, 28 - unpaid time off.

It is possible to attract an employee to work on a non-working day only with his consent. In this case, a special order is issued with the following sections:

• Company name.
• Date of acceptance, number and city in which the institution is located.
• The name of the document (for example, “On attraction to work on a day off”).
• Justification of the order.
• Instructions for attracting specific workers and paying double rate for 1 day above the established wage.
• Position, full name and signature of the employee who accepted the order.
• Full name and signatures of employees familiar with the order.

Important! Taking into account the information in the order, the time sheet reflects the time worked by employees on a non-working day.

If the company uses an individual form, on the basis of No. 402-FZ of December 6, 2011, the time off in the report card is put in the form of a generally accepted or own code.

Features of work and pay on non-working days are reflected in the Labor Code of the Russian Federation. If the timesheet is filled out correctly, there are no difficulties when calculating with personnel for hours worked.

Employees of any company from time to time are forced to work on weekends for various reasons - for example, you need to urgently prepare for an inspection or ship delivered goods.

The employee has the right, at his discretion, to determine which form of payment for work on a weekend or holiday is preferable for him. He has the right to claim payment at a double rate or agree to an amount calculated at a single rate, but at the same time demand a day off. In no case can the employer influence the decision of the employee.

At the same time, employees who have a fixed-term employment agreement with the company for a period of at least 2 months cannot put forward such requirements. The Labor Code of the Russian Federation states that for work on weekends and holidays, they can only receive payment at a double rate.

In accordance with the Labor Code of the Russian Federation, it is possible to involve personnel in work on weekends only in emergency situations. Suppose you need to urgently complete tasks that affect the future work of the company. If the manager does not comply with the norms of the Labor Code of the Russian Federation, he violates the law. This threatens him with serious problems when checking control bodies.

Below is a time sheet - a sample of filling out time off.

How to fill out a time sheet if the employee is on sick leave

Very often in organizations there is a question related to the correct reflection of sick leave in the report card. For the correct registration of the sick leave in the report card, you must consider:

• what method is used to record attendance or non-attendance at work (full registration or only registration of deviations);
• how to designate sick leave in the report card (letter code "B", digital code "19" - for column 15 of form No. T-12).

Consider how sick leave is entered in the report card complete registration method. On the days of an employee’s illness, confirmed by a certificate from a medical institution, you need to put down, for example, the letter code “B” in the upper half of the line and the number of hours worked in fact “0”. Next, you need to sum up the number of days and hours worked.

Below is a sample of the sick leave designation in the report card when using the continuous registration method:

The stay of an employee on sick leave with the method of registering deviations is noted in the report card:

• letter code "B" on days confirmed by a certificate from a medical institution;
• letter code "B" on weekends.

Here is how the sick leave is reflected in the report card by registering deviations:

They also use digital codes. In this case, sick leave in the report card in column 15 of form No. T-12 denoted as follows:

Here is a step-by-step scheme for entering sick leave into the document:

Step 1. First, you choose a designation code accepted by the company. Look at the sick leave code in the report card (“B” or “19” for column 15 of form No. T-12 or another mark accepted in your organization). For your convenience, remember these codes or save them in your legend table.

Step 3 Then you calculate the total number of days and hours worked by the employee. At the same time, exclude sick days and weekends from the calculation (in the absence of other deviations).

Sick leave in the report card during the holidays reflect as follows:

Step 1. It is necessary to note the leave before the date of the start of the employee's illness, indicated in the certificate of incapacity for work. To do this, use the letter designation "OT" (digital code "09" - for column 15 of form No. T-12). Weekends are not celebrated during holidays. To calculate holidays, calendar days are used, not working days (Article 115 of the Labor Code of the Russian Federation).

Step 2 The days on which the employee was unable to work are marked with the letter code "B".

Step 4 It is necessary to extend the vacation: in the report card after the last vacation day enter the code "FROM". It means the number of subsequent days of illness. In this case, certain nuances must be taken into account. In accordance with Art. 124 of the Labor Code of the Russian Federation, if the employee is temporarily unable to work, the annual paid leave is either extended or postponed to another time, which is determined by the employer, taking into account the wishes of the employee.

Since the law of the Russian Federation allows either to extend or postpone the vacation for another period, taking into account the wishes of the employee, it cannot be automatically extended due to illness. The employer needs to understand what the employee wants. At the same time, the employee is obliged to express his wish regarding the extension or postponement of the vacation by submitting an appropriate application.

Questions often asked by personnel officers when compiling a time sheet

Not in all cases, the management of enterprises clearly follows the rules by which forms T-12 and T-13 are filled out, stored and used. Here are the answers to the most common questions that HR specialists have when developing a time sheet. Guided by this information, you will make fewer mistakes.

1. What is the shelf life of a completed time sheet?

Art. 586 "List of typical managerial archival documents generated in the course of activities government agencies, bodies local government and organizations, indicating the periods of storage, ”says that the period of storage of the time sheet cannot be less than 5 years. If the time sheet was used to record the working hours of employees in heavy and hazardous industries, the shelf life reaches 75 years.

1. What stages of the movement of the time sheet should be provided for when compiling local documents regulating the rules for its development and movement?

The accounting sheet goes through several stages, namely:

• first it is drawn up;
• then check the correctness of the compilation;
• if everything is correct, pass for signature;
• provide accounting;
• they are transferred for subsequent storage, observing the standards adopted by the company (to the personnel department, to the archive, etc.).

When drawing up a workflow schedule, be sure to enter all the accounting documentation into it, including the time sheet, and make a small adjustment for the specifics of the form (duration of preparation, possible delays in the provision of documents by employees confirming their absence from the workplace, and time to adjust the time sheet).

1. Who, other than a timekeeper, can keep a time sheet?

In accordance with the law, not only timekeepers have the right to fill out the time sheet (in addition, not every organization has such a specialist), but also other authorized persons. An employee of the personnel department, a recruiter or the head of a structural department can keep a time sheet. It all depends on the time tracking system adopted by the company. This moment should be fixed in the job description and the employment contract of the employee filling out the time sheet.

1. How to fill out a time sheet if a specialist works remotely?

Even if an employee performs his duties remotely, the law still obliges the employer to take into account his working hours (part 4 of article 91 of the Labor Code of the Russian Federation). As already noted, it is possible to fix working time in the time sheet using the continuous registration of attendance and absenteeism, as well as the method of registering only deviations, such as absenteeism, lateness, overtime, etc. To take into account the time worked by a specialist at a distance, use possible by any method.

If the enterprise has employees working remotely, the rules for recording their working time can be prescribed in a local act (Article 8 of the Labor Code of the Russian Federation).

Note that when working remotely, the deviation method is usually used, since the timekeeper does not have information about the appearance of an employee at work. If there are no overtime and no-shows, only the final data on the results of the employee's work for the 1st and 2nd half of the month are included in the time sheet. If the deviation method is used, the working days are not reflected in the time sheet. If the cell in the report card is not filled, then this day was a work day.

However, if the method of deviations is used when filling out the time sheet for a remote employee, technical difficulties may arise associated with entering information into the 1C program, etc. In this case, it is better to use the method of continuous registration of attendances and absences.

• Surcharge for work: what you need to pay employees in excess of the prescribed

Mistakes that are often made when preparing a time sheet

At first glance, filling out a simple T-12 form or any of its equivalents is easy. However, employees who keep track of working hours make the same mistakes. For example, they enter information about an employee without indicating his position or personnel number.

Important! The results of checks of accounting documents of a number of organizations show that those responsible for maintaining the time sheet often do not comply with the rule of reducing the working day before the holiday by 1 hour. In fact, employees work 7 legal hours. In the documents, the norm is 8 hours.

There is one more typical mistake, which is allowed in companies mainly due to inattention: they fix a holiday as a working day. In addition, difficulties may be associated with entering information about the time worked by a specialist. Do not forget that the time sheet must include all the hours that the internal part-time worker worked in each of his positions.

If, when checking the correctness of the time sheet, you detect an error, be guided by the provisions of paragraph 8 of Art. 9 of the Federal Law of November 6, 2011 No. 402-FZ "On Accounting". Incorrect information must be carefully crossed out with a line. Above the crossed out designations, you must enter the correct information and indicate the date the corrections were made. Further, the employee who corrected the time sheet must sign it (you must also decipher the signature and indicate the position).

Practitioner tells

3 problems of the classic employee time control system

Petr Lebedev,

Economics and Finance Director, ThyssenKrupp Industrial Solutions (RUS), Dzerzhinsk

Employees of production departments daily took into account working time: they indicated in the report card how much time (in hours) they spent on specific projects, studies, business trips, and so on. At the end of the month, timesheets were handed over to the immediate supervisor, who, in turn, passed the documents to the accounting department, whose employee entered information into the system, prepared summary reports on projects and handed them over to managers.

When collecting information, we had 3 main problems:

1. It took a very long time to collect statistical data. It was possible to find out the time actually worked by employees, at best, a week after the end of the reporting month. It also took a long time to check and approve the timesheets.
2. Difficulties were also associated with obtaining interim reports. We could not collect statistical data more than once a month. And, if we kept weekly reports, the number of paper time sheets would increase by 4 times. In addition, the analysis requires information about each employee. But not all employees can fill out the time sheet outside the usual schedule, because someone is on sick leave, and someone is on a business trip.
3. Filling out the time sheet was often carried out with errors. For example, employees indicated the wrong contract number or type of work, or they did not take into account working hours at all and filled out the timesheet at the end of the month in random order.

The automated time tracking system helped us to solve these problems.

Our life is subject to time. All kinds of temporary components of human life, the concepts of sleep and rest, activity and passive observation, and many other categories have long been studied. The most important place in human life takes work. Labor is not the end in itself of life, but without it it is impossible.

Accounting working time

Labor is the primary condition for human existence. The main "measurement" of labor is the time spent on it. The most acceptable parameter for such a measurement of labor is considered to be working time.

Working time, its size, norm - the main categories of accounting time.

Work time- the time when the employee performs his duties at a particular place of work. It is not always identical to the time actually worked, actually spent on work. During this time, the employee receives a salary and “earns rest”. It is measured in the same way as time in general - in days, hours.

According to the duration, it is divided into three types:

• normal. It is legislated that a normal working week should be forty hours;
• abbreviated. Shortened working week by 1-4 hours for special categories of workers (harmful working conditions, work of "youngsters", etc.);
• incomplete. When applying for a job, both parties agree on a "shortened" working day or week. Usually housewives, students, pensioners, disabled people work this way. Moreover, the duration of vacation and seniority do not suffer from this. This only affects vacation pay.

Working hours also include such concepts as:

• work at night;
• combination;
• overtime work.

At the same time, an important and multifaceted concept is the mode of working hours, which establishes:

• duration of the shift, week, day of work;
• working conditions with an irregular day;
• time frames for the beginning and end of work;
• rest time, etc.

Attendance systems

There are two types of accounting for work time:

1) daily;

2) summarized.

In the first type of accounting, time is fixed per day (shift). Such accounting is common in most enterprises, institutions with normal conditions work.

Summary accounting is usually carried out at enterprises of a continuous cycle and in some other cases (for example, when shifting 24 or 12 hours with two or three days of rest in between). At the same time, for a certain time period (month, year), it is necessary to work out the time norm established for the employee. Exceeding it in some periods is compensated by a “defect” in others.

Accounting for employees' working time is kept in time sheets, time cards, employee time logs. This record monitors compliance with working hours by employees.

The main designations of the time sheet

Information about the employee's working time is reflected in the time sheet. This is one of the main documents for the calculation and payment of wages. Goskomstat of Russia recommends special forms No. T-12 for manual and No. T-13 for automatic accounting. All indicators in these forms are identical. I must say that the law requires the maintenance of a time sheet, but the forms of this accounting may differ and take into account the specifics of the enterprise.

Before you learn how to draw up a time sheet, you need to understand the requirements for filling it out.

The time sheet is developed in one copy, "assigned" to the employee. It is signed by the head of the relevant department and the "personnel officer". Then it goes to the payroll department, where it is stored for a year. The obligation to fill out the time sheet is formalized by the relevant order of the employer, may be stipulated in the employee's job description or his employment contract.

Since the salary must be paid twice a month, two such documents are drawn up monthly. At a small enterprise, one general time sheet is usually maintained, and at large enterprises, a separate one for each division. The top line indicates the name of the enterprise or structural unit, code according to OKPO. The employee is “introduced” and “removed” from the time sheet by the appropriate order of the employer.

So, how to make a time sheet correctly?

The time sheet is filled out without blots, corrections are carried out according to the established rules - by crossing out the wrong one and putting the correct entry on top with the signature of the trustee.

In the forms for recording the working hours of employees of the automated form T-13, the conditionally permanent part of the data can be filled in according to the available databases of employees. It includes:

• last name of the employee;
• structural subdivision;
• job title;
• payroll number, etc.

Additional information may be added to the table. For example, taking into account the time of work with harmful conditions of employees who work for them intermittently (to calculate their additional leave). Such additions to the accounting form are issued by order. Removing any information from the standard form is not allowed.

The first section of the timesheet - accounting for working hours - is a table where all the days of the current month are entered in horizontal lines, with two lines allocated to each day. The first contains ciphers - conventions all possible types the cost of working time with their decoding on the front side of the document. The list of names of employees is displayed vertically.

This data allows you to control the time worked by each employee, all absenteeism for work different reasons downtime and overtime work.

Separately reflected:

• Hours of operation are day and night. Night time is the time from ten in the evening to six in the morning;
• overtime - hours of work in excess of the established norm;
• working hours on weekends and holidays - regardless of the type of compensation. Such work is rewarded in double size. If an employee transfers the worked day of rest to another, then in the timesheet this day is taken into account as a day off, payment for this day is made in the usual manner, the transferred day of rest is not paid at all;
• absenteeism by type - vacation, sick days, business trips, study leave and others.

Deciphering the time sheet

In the upper line, only the codes for designations of absenteeism are recorded, the bottom line is not filled. Being on a business trip is taken into account in accordance with an appropriately issued travel certificate. Days of departure and arrival are confirmed by the attached tickets. These days are marked in the report card with the cipher "K".

Vacation time is taken into account on the basis of orders separately for each type. If holidays occur during vacation, then they are marked in the report card with the letter “P”, and weekends are not marked (they are taken into account in vacation days).

Accounting for absenteeism for reasons is carried out only with the attachment of supporting documents, which are provided to the timekeeper before the end of accounting time. For example, among the designations of the time sheet, the following is used: before the sick leave is granted, the note “НН” is made in the time sheet, which means absenteeism for an unexplained reason, and after that it is corrected for the code “B” - illness.

The final data of the time sheet in the T-12 form for the month, entered in columns 8-17, are used in the calculation of wages. The first section of the time sheet is signed by an authorized person and the head of the enterprise and transferred to the accounting department. The second section is filled in by an accountant when calculating salaries. This is a table with personnel numbers of employees, data on their salaries, the number of days (hours) worked, and the amounts of wages accrued to each of the employees. In the T-13 form, these data are not available.

The last page of the T-12 form is intended for compiling a statistical report.

Lines that are not filled in the table must be crossed out. A fully completed time sheet is signed by the responsible person and the head of the enterprise.

All data in the report card must be reliable, documented. After all, this document can be used, for example, in court as one of the evidence of conscientious (bad faith) performance by an employee of his duties in case of his illegal dismissal or penalty for violation of labor discipline (absenteeism).

Programs for maintaining a time sheet

Keeping a record of working time is greatly simplified by various programs (for example, an electronic time sheet in MS Excel), which do not require long training, are simple and understandable to every user. These are tables with columns like this:

1. Settings for work forms. The name of the organization and its departments is indicated here. The accounting schedule is selected or configured by the user.

2. Calendar of working days.

3. Directory of employees.

4. Vacation schedule.

5. Overtime.

6. Downsizing.

7. Leave applications.

8. Report card for a month.

9. Information about the program.

Information in any column is entered in a matter of minutes, it can be corrected during the entire time of compilation. The spreadsheets received at the end of the month are printed out. Moreover, it is possible to print data for past periods. The employee time tracking program allows several users to work on the network at the same time.

Biometric employee time tracking

The most modern method of recording work time is biometric. It excludes unreliable accounting, tk. biometric identifiers are unique, they cannot be deceived, lost, they are easy to use. In practice, systems of recognition by images and fingerprints are used. Such terminals fix the time of arrival and departure of employees to work. The user places a finger on touch device. When fixing intermediate events (break, leaving on business, etc.), before identification, you need to press an additional key on the terminal.

Some devices have a built-in camera for taking pictures after recognition. In addition to simplification and reliability of accounting, such a system also provides additional security for the enterprise.

Well-organized accounting of working hours, like any other type of accounting, helps the successful operation of the enterprise. Application modern methods and programs of such accounting allows, as soon as possible, to eliminate errors in the calculation of wages, which sometimes occur, make accounting accessible and "transparent", help in timely and high-quality reporting to statistical and other organizations.

Control of working hours is mandatory for all enterprises, regardless of the form of ownership and quantity employees. The requirement is set out in Art. 91 of the Labor Code of the Russian Federation.

General filling questions

To account for the time worked by an employee, a time sheet is kept, which is part of the mandatory forms of the enterprise for maintaining personnel records.

Time sheet - a document that serves as the basis for determining the number of hours worked by an employee, the data of which is used to calculate wages, vacation pay.

His information is used:

• For payroll, vacation workers.
• When audited by various external control bodies.
• To obtain information from management on compliance with the working hours by employees. The document acquires particular importance with a shift schedule or a piecework form of remuneration.
• Formation of statistical reporting and calculation of the average headcount.

Data is entered on the basis of the following supporting documents:

1. Orders on the organization of employment, business trips, the provision of vacations of various types.
2. Disability sheets.
3. References and memorandums of heads of departments.
4. Other business papers accepted by the internal document flow.

The users of the time sheet information are accounting employees, management, external consumers - tax, labor inspectorates and other authorities. The form is drawn up in a single copy and stored for 5 years in the accounting department as a supporting document for payroll. This term corresponds to the archiving period common documents accounting. For industries with special working conditions, a period of 75 years is applied. The duration of storage is due to the need to confirm the time of work in special working conditions for early retirement.

The compilation of data is assigned to the personnel employee of the enterprise, followed by the approval of the document by the head. In the absence of a personnel service in organizations or individual entrepreneurs with a small number of employees, the duty is imputed to an official.

The persons responsible for its preparation are included in the accounting policy of the enterprise. Improper performance duties leads to a likely punishment by management in accordance with Art. 192 of the Labor Code of the Russian Federation.

The company may use different timesheet filling methods, the choice of which the company makes independently.

Accounting may include:

• Entire enrollment method. The accountant enters the data every day. The method is used if the organization has a mode of work with different amount hours - rolling hours, part-time employees.
• Deviation method. Deviations include late arrivals, absences for various reasons, processing on holidays. The method is used by companies with a constant hourly work schedule.

Rules and sample filling

The rules for filling out primary documents apply to the personnel record form. The records must be reliable, the form must have the necessary details of the enterprise, division, officials.

Filling out the document has a number of features:

• The form is filled out for the whole enterprise or for its individual divisions.
• Accounting is done for each employee separately. All staff units have a unique number. The identification of the employee is carried out with the indication of the full name and position in order to exclude coincidences among namesakes.
• Data is generated for all staff members. Employees on maternity leave are also listed.

After the document is drawn up, it is signed by a responsible person, an employee of the personnel service and approved by the head of a structural unit or enterprise.

Exist two types of forms- T-12 and T-13, which are approved by the State Statistics Committee. In one enterprise, it is allowed to use only one of them, and it is also allowed to independently develop a form while maintaining all the required details. The simultaneous use of different types is prohibited.

• Form T-12 is used for manual filling and consists of 2 sections that allow you to mark hours worked and payroll. When using payroll statements, the payroll section can be omitted.

• Form T-13 used to automatically complete the form. It reflects only the data of personnel records of the time of attendance and non-attendance with the reasons for the absence.

For simplicity and accessibility of timesheet information, all users use symbols that are the same for all documents. The list of codes and decodings is given on the title of the T-12 form.

The main codes used in the document are:

The company has the right to introduce independently developed designations. The order of application of special characters is fixed in the accounting policy.

The frequency of compiling the time sheet is approved in the accounting policy. The best option is to fill out the form twice a month for the calculation of an interim payment - an advance and the final settlement with the employee for wages at the end of the month.

The nuances of filling in with a shift work schedule

Shift work schedule assumes work in a mode with the number of visits passing from month to month. An employee with a floating schedule may not work or exceed the standard working time set per month. A slight deviation within 2 shifts is allowed. It is important to prevent overtime work, which obliges the employer to pay overtime.
If the schedule hits 2 days, the time sheet indicates the actual time spent at the workplace in the cell of each of the dates. Breakdown into days allows you to define night hours for billing.

Changes to the timesheet data are made in the month in which an error or inconsistency is discovered. This happens on the basis of the order of the head. After its publication, a corrective document is created, the date of which corresponds to the day of correction. The corrected information entails the recalculation of wages and reporting by the employees of the accounting department.

Normative documents regulating the rules for maintaining a time sheet

The legislation regulates the procedure for timesheets for employees. Filling out the document is carried out taking into account the requirements of laws and acts on accounting on entering the mandatory details of the enterprise and employees.

For building competent accounting provisions are used:

• Labor Code of the Russian Federation, obliging enterprises to normalize working hours.
• Accounting legislation. Regulates the possibility of independent development of forms of primary documents. Indicates, along with PBU 22/2010, the procedure for changing erroneous data.
• Decree of the State Statistics Committee of Russia dated 05.01.2004 No. for No. 1, which approved the forms of the forms of the time sheet.

Video: examples of filling out forms T-12 and T-13

You can view samples of filling out a document both manually and automatically at next videos.
General information and the rules for issuing the T-12 form.

Creating and filling out a time sheet in the 1C: Enterprise program. Part 1.

Who signs the timesheet at the enterprise, it is said in the resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. However, in fact, there are some nuances here that you should pay attention to - that's what we'll talk about in our article.

Who should sign the time sheet?

Forms T-12 and T-13 used at enterprises for time sheets were approved in 2004 by the Decree of the State Statistics Committee of the Russian Federation No. 1. Despite the fact that from 01.01.2013 came into force the federal law dated 06.12.2011 No. 402-FZ “On Accounting”, which made this regulatory act optional (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012), the forms are still used:

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

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

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

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

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

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

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

Who approves the time sheet in institutions?

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

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

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

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

Can an accountant keep a time sheet?

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

However, is it worth it? The fact is that the duties of an accountant, according to the qualification handbook, include only the acceptance of primary documents for accounting for the time worked by employees and payroll. The obligation to keep time records neither by the law on accounting nor qualification handbook, neither by the professional standard of an accountant, nor by any other normative act not provided. Moreover, if the enterprise uses forms T-12 and T-13, then it is easy to notice that in the rules for their maintenance, among the persons indicated as signers of the time sheet, the accountant is not mentioned.

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

1. By accepting the appropriate job description. At the same time, for accountants working in OJSC, insurance companies and a number of other organizations, the instruction must be developed without fail on the basis of a professional standard.
2. Making an entry about this in the employment contract in the manner prescribed by law.

If neither the employment contract nor job description does not provide for such a function, the accountant has the right to refuse to maintain such documents.

Timesheets were approved in 2001 as primary documents that are mandatory for use. However, on January 1, 2013, an amendment came into force that abolishes the mandatory condition for the use of unified forms. Now each organization can independently develop forms and forms, including all the details required by law.

Many enterprises continue to use the unified forms T-12 and T-13, because the independent development of forms is an expensive business, and refusal to maintain them may entail some undesirable consequences on the part of tax service and FSS.

Filling out the timesheets requires the contractor, who in the absence of a personnel officer is an accountant, attentiveness, knowledge of symbols and the basic rules for entering data into a document. Otherwise, mistakes are inevitable that will lead to an unfair distribution of the wage fund.

What is the report card for, the difference between the T-13 and T-12 forms

The document reflects all current information about the worked man-hours, absenteeism for good or bad reasons of each employee of the enterprise. At the end of each month, the time sheet is closed, and on the basis of the data contained in it, the accounting department calculates earnings.

The use of time sheets is convenient and visual, so their maintenance is justified. They allow you to follow labor discipline, on the basis of the analysis of which the manager decides whether to encourage the employee with a bonus or punish with deprivation of allowances.

Each organization determines the list of forms used in the accounting policy of the enterprise. The use of one form or another is determined by the methods of accounting. If it is done by hand, T-12 applies if by means of software- T-13.

The form of the time sheet T-12 is located on 2 paper sheets, each 2/3 of the A 3 format. It is filled in a single copy and at the end of the month, after approval by the head, is sent to the accounting department for payment.

Timesheet T-13 all month exists in electronic form. Every day, the necessary information is entered into it, the details of the enterprise and data on employees are entered automatically. At the end of the reporting period, the completed form is printed on sheet A3 and sent for signature to the head, and from him to the accounting department.

About how in special program create a time sheet, see the video.

How to fill?

The timesheet is filled out daily during the calendar month. At the end of this period, the number of hours worked by each employee is calculated. When calculating wages, the employee's absences are taken into account, which are also entered into the form.

Both standard forms contain one set of details and symbols, so the principles for filling them out are the same. Forms are located on both sides of the sheet in a book arrangement.

The heading of the document must indicate:

• company name along with legal form(IP, LLC, JSC and so on);
• OKPO code;
• reporting period (from the first to the last day of the month);
• Document Number.

Document Date cell completed on the last day before sending for manager's approval.

The 1st column of the accounting table contains the serial number of the employee, starting from one.

2nd column - last name and initials of each employee along with their position. These data of workers in the T-2 form. The order of entry is not strictly defined, but most often the names are entered alphabetically or by personnel number, which fits into the adjacent 3rd column.

The 4th and 6th columns are the main part of the document, in which the numeric or alphabetic symbols of the hours worked for each day are entered. The top line is used to enter codes, the bottom line is used for hours. Form T-13 both halves of the month are marked in column 4, then the number of rows for each employee doubles.

5th and 7th - intermediate results for the first and second half of the month, respectively.

The remaining columns of the table from the 8th to the 17th are filled in at the end of the period on the basis of supporting documents (sick leave, orders, explanatory notes):

• 8-13 - the number of days (top line) and hours (bottom line) with separate overtime and time worked on holidays and at night;
• 14-16 - the number of no-shows with an indication of the reason code;
• 17 - the sum of days off per month.

2 section: accounting with staff.

This part of the table is located on page 3 and contains the type of payment and the correspondent account; it is filled in by the accounting department on the basis of the Chart of Accounts. In the T-12 time sheet, if these parameters are the same for all employees, the employee of the settlement department fills in columns 18-22, and if each employee goes through different types payment, desired codes and numbers are inserted in columns 18-34.

Columns 35-55 contain statistical information for each employee and the final indicators of the unit's work for the month: the number of man-days and man-hours, the headcount of employees, and so on.

In the T-13 sheet, which is filled in automatically based on information from the accounting program, columns 7-9 are to be filled in in the first case and column 9 in the case of applying several tariff rates.

Explanation of symbols

Each type of work or absenteeism has a numeric and alphabetic code. 36 factors influencing the calculation of wages have been identified.

First group of codes concerns the designation of man-hours under different modes work. The most commonly used code is:

1. Me (01) - daytime.
2. H (02) - night.
3. РВ (03) - on official holidays and weekends.
4. C (04) - overtime.
5. VM (05) - on a rotational basis.

If the employee went on a business trip, the following designation codes are set:

1. K (06) - business trip.
2. PC (07) - sending an employee outside production for advanced training.
3. PM (08) - advanced training in another area.

Third group of codes used when employees go on study, annual or maternity leave:

1. OT (09) - annual leave.
2. OD (10) - paid additional leave.
3. U (11) - study leave paid on the basis of a call certificate.
4. HC (12) - partially saved salary for trainees on the job.
5. UD (13) - study leave without pay in the absence of a call certificate.
6. R (14) - leave, which is paid by the enterprise when the employee goes on maternity leave later dates pregnancy.
7. OJ (15) - leave to care for a child up to three years.
8. TO (16) - unpaid leave with the permission of the employer (time off).
9. OZ (17) - unpaid leave for the reasons indicated in the Labor Code.
10. DB (18) - additional unpaid leave.
11. B (19) - temporary disability leave with the appointment of benefits (sick leave).
12. T (20) - sick leave without benefits.

If an employee did not go to work or worked part-time, payment is calculated in accordance with the codes:

1. LCH (21) - a shortened working day for the reasons indicated in the Labor Code.
2. PV (22) - forced time off in case of illegal suspension or dismissal.
3. G (23) - failure to appear as a result of the performance of public or state duties.
4. PR (24) - absenteeism without good reason, if the employee did not warn in advance, for which an application is being written to the personnel department.
5. HC (25) - a shortened working day at the initiative of the employer.
6. In (26) - weekends and holidays.
7. OB (27) - additional paid days off.
8. HB (28) - unpaid days off.
9. ZB (29) - a strike officially announced by the trade union.
10. HH (30) - absenteeism for unexplained reasons, put before they are clarified.
11. RP (31) - downtime due to the employer.
12. NP (32) - downtime due to external reasons.
13. VP (33) - downtime due to an employee, usually accompanied by fines.
14. BUT (34) - suspension from work with pay.
15. NB (35) - suspension without pay.
16. NZ (36) - suspension of work due to salary delays.

How to make changes?

If an error is found when filling out timesheets, corrections are made on the basis of documents that can confirm the new data. The greatest difficulty is filling out the T-12 form by hand, since a complete absence of blots and erasures is required. In the event of an error, such the form is refilled.

If you need to enter structural changes in the form of the time sheet itself, the head of the enterprise issues an order, that justifies the change. For example, it is needed if an organization wants to use additional symbols for work not provided for in the standard form.

So, maintaining and filling out a timesheet by an enterprise is mandatory for any individual or legal entity, but the law provides some freedom in choosing the form of timesheets, allowing them to make changes that are recognized by the company as appropriate. They must contain a mandatory set of details that can be supplemented at the request of the employer.

The most appropriate in this case is the use of unified forms T-12 and T-13, which differ in the way they are filled out, but at the same time contain the same set of data and are filled out in the same way.

About the design and storage of the time sheet is described in a short video.