Maintaining time sheets. Maintaining time sheets for employees in organizations

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

General filling out questions

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

A time sheet is a document that serves as the basis for determining the number of hours worked by an employee, the data of which is used for calculating wages, vacation pay.

His information is used:

• For calculating wages and holidays for employees.
• When carrying out inspections by various external bodies control.
• To obtain information from management about employee compliance with the work schedule. The document acquires particular importance when shift schedule or piecework form of remuneration.
• Generating statistical reporting and calculating the average headcount.

The data is entered on the basis of the following supporting documents:

1. Organizational orders on employment, business trips, and various types of vacations.
2. Certificates of incapacity for work.
3. Certificates and reports from department heads.
4. Other business papers accepted by internal document flow.

Users of 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 period corresponds to the archiving period of general accounting documents. For industries with special working conditions, a period of 75 years is applied. The duration of storage is determined by the need to confirm the time of work in special conditions labor for early retirement.

The compilation of data is entrusted to the personnel employee of the enterprise, with subsequent approval of the document by the manager. In the absence of a personnel service in organizations or individual entrepreneurs with a small number of employees, the responsibility is assigned to the official.

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

An enterprise can use various timesheet filling methods, which the company selects independently.

Accounting may include:

• Complete registration method. The accounting employee enters data every day. The method is used when the organization has a work schedule with a different number of hours - sliding schedule, part-time employees.
• Deviation method. Deviations include delays, absences for various reasons, overtime holidays. The method is used by companies with a constant hourly work schedule.

Rules and sample filling

The personnel registration form is subject to the rules for filling out primary documents. The records must be reliable, the form must contain the necessary details of the enterprise, division, and officials.

Filling out the document has a number of features:

• The form is filled out for the entire enterprise or for its individual divisions.
• Accounting is carried out for each employee separately. All staffing units have a unique number. Employee identification is carried out by indicating the full name and position to exclude coincidences among namesakes.
• Data is generated for all employees staffing table. Employees on maternity leave are also indicated.

Once compiled, the document is signed by the responsible person, an employee of the personnel service, and approved by the head of the 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 the form while maintaining all the required details. Simultaneous use of different types is prohibited.

• Form T-12 used for manual filling and consists of 2 sections that allow you to mark the time worked and make payroll. When using payroll statements, the section for calculating wages may not be filled out.

• Form T-13 used to automatically fill out the form. It reflects only personnel records of attendance times and absences with reasons for absence.

For simplicity and accessibility of time sheet information, all users use symbols, uniform for all documents. The list of codes and decryptions is given on the title of the T-12 form.

The main codes used in the document:

Code	Decoding
I	reporting and performing work duties during the daytime
N	reporting and performing duties at night
IN	non-working days
RV	performing duties on weekends
TO	business trip
B	absence due to temporary incapacity for work
OZ	vacation without pay average salary
FROM	basic paid leave
NN	absence from work for unknown reasons

The company has the right to introduce independently developed designations. The procedure for using special symbols is fixed in the accounting policy.

The frequency of drawing up time sheets is approved in the accounting policy. The best option serves to fill out the form twice a month to calculate the interim payment - advance and final settlement with the employee regarding wages at the end of the month.

Nuances of filling in a shift work schedule

Shift work schedule involves working in a mode with the number of visits moving from month to month. An employee with a variable schedule may not work or exceed the standard working hours established per month. Minor deviation within 2 shifts is allowed. It is important to prevent overtime according to the annual working time standard, which obliges the employer to pay overtime.
If the schedule falls within 2 days, the timesheet indicates the actual time spent at the workplace in the box for each date. Breaking down into days allows you to determine night hours for calculating payments.

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

Regulatory documents regulating the rules for maintaining timesheets

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

For building Provisions are used for proper accounting:

• The Labor Code of the Russian Federation obliges enterprises to standardize working hours.
• Accounting legislation. Regulates the possibility of independently developing forms of primary documents. Indicates, along with PBU 22/2010, the procedure for changing erroneous data.
• Resolution of the State Statistics Committee of Russia dated January 5, 2004. for No. 1, which approved the forms of report cards.

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

You can see examples of filling out a document both manually and automatically in the following videos.
General information and rules for drawing up the T-12 form.

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

Any enterprise that employs hired personnel must take into account the time worked by employees. On this basis, the accounting department calculates their due salary and benefits. The time worked is reflected in a special document - a time sheet. We will tell you what nuances there are regarding its maintenance and how to fill it out correctly.

A timesheet is one of the types of primary accounting documentation that records:

• type of time spent performing labor functions that the employee works;
• its duration (in hours and days).

Timesheet functions:

• a note on the actual employment of the employee for each type of working time;
• personnel control;
• adequate payment of salaries and some benefits;
• proof with appropriate labor disputes;
• calculation of processing;
• the basis for the legality of dismissal due to absenteeism;
• tax justification of payroll costs;
• basis for drawing up reports to regulatory authorities.

Can an LLC or individual entrepreneur operate without a time sheet?

The law requires employers to maintain such a timesheet, regardless of legal form their organizations. If a company employs hired employees, they need to be paid a salary, from which taxes are deducted to the budget. To check the validity of salary calculations, the tax office will inquire about the presence of this document and its contents.

If an LLC or individual entrepreneur has employees, and the time sheet is not filled out or contains errors, the tax office may recognize the costs of their salaries as documented unjustified. This means that these employer expenses will not reduce the income tax base.

Important! An employer who does not bother to track working hours or maintains timesheets with violations faces sanctions from control authorities. The director can be fined 1000 - 5000 rubles, and organizations can be fined up to 50 thousand rubles. (Article 52.7 of the Code of Administrative Offenses of the Russian Federation).

How is an employee's working time calculated?

Work time- this is the period of the day or night during which the employee is obliged to perform his labor functions or time equivalent to that in terms of payment. The duration of this period (working day or shift) and the regularity of its repetition (routine or schedule) must be fixed in the employment contract as working conditions.

The report card indicates different varieties time associated with labor functions:

• daytime;
• night;
• on weekends and holidays;
• overtime;
• watch;
• advanced training outside of production;
• paid holidays;
• sick leave;
• forced absenteeism;
• strike;
• simple, etc.

Principles of timesheet keeping

The timekeeper is obliged to comply with the legally adopted rules, as well as the regulations enshrined in the internal regulations enterprises:

1. This document can be maintained for each division separately or for the entire organization.
2. The timesheet includes the number of hours worked by the employee for each type of working time according to the assigned code.
3. In addition to the time of employment, the number of hours when the employee did not perform work, although he was supposed to do so (absenteeism, strikes, downtime), is also noted.
4. Employees are included in the timesheet or excluded from it after completing the appropriate personnel documentation - an order of employment or dismissal, an employment contract.
5. When a new employee is included in the timesheet, he receives a personnel number, which is unique and will become his code in personnel documentation. The number will be valid during the entire operation time on of this employer. A change of position does not change the personnel number. After dismissal, the same number should not be assigned to anyone for 3 years.
6. It is strictly forbidden to fill out the timesheet in advance - the time is reflected in the document. worked out in fact.

Is it legal to use electronic monitoring systems?

Many organizations, especially large ones, use electronic systems for monitoring and/or monitoring employees to facilitate staff work accounting. Various functions of these systems allow you to record the time of arrival and departure of employees, some - their movements around the territory, sometimes - their activities at the workplace.

The basis for recording the presence of an employee at work may be their registration according to various indicators provided for by one or another accounting and control system:

• presentation of electronic passes-cards;
• fingerprint reading;
• retinal scan;
• video recording using cameras, etc.

Depending on the chosen control system, the received data is recorded in one form or another. Many electronic systems provide for sending reports to the organization’s database in a unified form, generating the same timesheet. Therefore, it is quite acceptable to use them: such accounting, in comparison with “manual” filling out timesheets, is called automated.

Vimania! In order for the use of automated systems to become legal, the organization must establish this point in accounting documents - with employees and in internal regulations.

How often and who fills out the timesheet?

The time sheet is filled out by a special employee - a “timekeeper”, who can be an employee of one of the departments:

• HR department;
• accounting;
• head of a structural unit;
• director;
• any person appointed by order of management.

At the beginning of each working month, a new timesheet is opened, and at the end of the month it must be closed. Sometimes interim results are summed up in the middle of the month.

After filling out, the time sheet must be signed by the responsible person and the head of the relevant department, and then transferred to the accounting department (paragraph 2 of section 2 of the Instructions approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004).

Download the form and sample of filling out the report card

Filling out a time sheet

Special forms have been developed to maintain this important document. It is not necessary to use them exactly: the employer has the right to develop own samples or remake the standard ones “for yourself” (letter of Rostrud dated February 14, 2013 No. PG/1487-61). The main thing is that the developed report card contains the mandatory details provided for by Federal Law No. 402.

The time sheet for 2018, as before, can be kept on one of two types of standard forms:

• form T-12 - it not only takes into account the time worked and/or missed time, but also pays a salary (data is entered based on “manual” control);
• Form T-13 is more common, it is used for pure accounting of an employee’s time of employment, and other documents are provided for calculating salaries (this form can also be used for automated systems accounting, but personal signatures on printed versions are required).

How to fill out a report card on form T-13

The 1C accounting program handles the automated filling out of form T-13. It resembles an expanded table. Filling out the time sheet is made in a single copy.

There is no need to fill out the required details separately each time, since they do not change; they can be fixed in the “body” of the timesheet in advance:

• full name of the company;
• name of the structural unit (if there are several of them in the organization).

The responsible person enters the following information into the columns of the timesheet:

• column 1 – serial number, lines are numbered for convenience;
• Column 2 – full names of employees according to personal cards maintained for personnel, and title of position according to staff documentation;
• 3 columns – personnel numbers assigned to employees.

Attention! It is necessary to decide how to enter information into the timesheet: by completely recording both presence and absence at the workplace, or by noting only deviations from the schedule.

The subsequent columns are each divided into 2 parts: one for the alphabetic or digital code designation, and the second for the number of hours worked.

They are filled out as follows:

• Column 4 – divided into cells indicating each day of the month, in which you need to mark attendance or no-show and hours, busy with work(consists of 2 blocks of 15 days);
• Column 5 – calculation of time worked in days as of the middle and end of the month;
• Column 6 – counting working days for the month;
• column 7 contains the wage code;
• column 8 – code accounting;
• column 9 – how many days need to be paid according to the codes indicated in columns 8 and 9 (they can be left empty if a single code for all employees is recorded in the header);
• column 10, 12 – alphabetic or numeric code of the reason for absence from work;
• column 11, 13 – the number of hours or days missed for the indicated reason.

At the bottom of the table, the head of the department puts their visas, if the time sheet is divided into accounting departments, and always the responsible employee who filled out the time sheet (HR officer, accountant, etc.). A transcript of the signature and the date of endorsement must be present.

Basic codes for filling out the timesheet

The wage type code in the time sheet has a double form: an alphabetic code and a digital coding.

	Type of working hours	Designation using a letter	Digital coding
1	Attendance according to standard schedule	I	01
2	Working after hours	N	02
3	Working on weekends and holidays	RP	03
4	Overtime	C	05
5	Stay on a business trip	TO	06
6	Annual leave	FROM	09
7	Additional leave	OD	10
8	Study leave	U	11
9	Shortened working hours for on-the-job training	UV	12
10	Study administrative leave	UD	13
11	Sick leave for pregnancy and childbirth (maternity leave)	R	14
12	Leave to care for a child up to 3 years old	coolant	15
13	Unpaid leave with permission from management	BEFORE	16
14	Administrative leave provided for by law	OZ	17
15	Paid temporary disability	B	19
16	Unpaid disability	T	20
17	Shortened working hours for certain categories of employees	Champions League	21
18	Absence from work due to public duties	G	23
19	Absenteeism	ETC	24
20	“Short” working day announced by the employer	NS	25
21	Weekend	IN	26
22	Absence for unspecified reason	NN	30
23	Downtime due to the company's fault	RP	31
24	Downtime due to employee fault	VP	33

How to fill out a timesheet in specific situations

Some nuances of working time require adequate reflection in the timesheet and certain actions responsible persons. Before being included in the report card, such events must receive justification in other official documents corresponding to the situation - order, act, sick leave certificate and etc.

Let's consider how exactly you need to mark working hours and days in a timesheet in situations that may well occur in any organization.

Employee does not show up to work

When an employee does not show up for work without warning, the reason for his absence is not immediately clear. In this case, the immediate supervisor must act in accordance with the regulations - submit a memo to higher management and draw up an absence report signed by two witnesses.

How to mark this situation on the timesheet? While it is unknown for what reason the employee missed more than 4 hours of the working day, the code NN (failure to appear for an unknown reason) is indicated on the timesheet.

Attention! After the employee made himself known and wrote explanatory note, which indicates the reasons for the omission, the mark will change to the appropriate one. If the explanations are considered unsatisfactory or were not provided, absenteeism is noted on the report card. What can an employee do?

Holidays fell during vacation

If a vacationer has days during his rest period that were non-working for other employees due to holidays, the timekeeper puts the letter B (“Day off”) in the appropriate cells. These days are not included in your vacation time. Regular weekends (not holidays) are marked with the letters OT ("Vacation"), since they are counted in the number of vacation days.

An employee fell ill while on vacation

Labor Code allows you to extend vacation for the period of forced disability, or transfer these days to another time. That is why it is important to accurately indicate on the timesheet how many days the employee was sick during vacation. Naturally, the illness must be documented with a piece of paper.

The timekeeper counts how many days the employee had a healthy rest and marks them with the OT code (“Vacation”). Then the dates for which sick leave was issued are marked “B” accordingly. If the leave after illness continued, these days are again marked “OT”, as well as the time for which it was extended or transferred to sick leave compensation.

The business trip fell on the weekend

If an employee is forced to spend the weekend on a business trip, this creates difficulties in timesheets. When filling out a timesheet, dates of forced labor while away that fall on weekends are designated not by the letter B (“Weekend”), but by code K (“Business trip”), regardless of whether the business traveler was busy on that day or was on vacation.

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

What are the filling requirements?

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

Must be reflected:

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

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

Who is responsible for reporting?

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

Filling rules

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

If the company uses employee time tracking software 1C, then you don’t have to assign personnel numbers to employees. Time tracking occurs automatically using identification numbers assigned by the program itself.

Read also Operating mode medical workers, working hours

The timesheet indicates all employees, including:

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

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

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

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

Data that is often reported incorrectly:

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

General requirements for how to correctly fill out a time sheet

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

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

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

Every employer needs to record the number of hours worked by employees. In this case, the organizational and legal form of the enterprise does not matter. The document required to be filled out is called a time sheet.

For these purposes federal Service State statistics has developed and approved several different forms:

1. Form 0504421. Applicable to budget-funded enterprises. Another name for the paper is a time sheet (TURV).
2. Form No. T-12.
3. Form No. T-13

The documents began to be applied on the basis of the relevant Resolution No. 1 of 5/01/2004. Download forms No. T-12 and Form No. T-13 in Word and Excel format in this article.

The presence of a time sheet allows the accounting department and human resources department of the organization:

• Take into account the hours spent at the workplace by each of the hired workers.
• Monitor compliance with work schedules (attendance/absence, tardiness).

This information helps in calculating wages for each employee and compiling statistics. Having time sheet information, an employee of the personnel department will be able to justify the sanctions imposed on the worker (for example, for being late). And the accountant will explain how legal the payments of compensation and other benefits are.

According to Art. 62 of the Labor Code of the Russian Federation, a worker has the right to request an extract from the employer with his data from the timesheet.

Please note: since January 2013, unified document forms are not mandatory. Although their format is simple and easy to use. At the same time, employers are not relieved of the obligation to maintain these records. This is stated in the Labor Code (Part 4, Article 91). Managers have the right to control employees' working hours in any convenient way.

Supervisory authority

The established forms of primary accounting papers have instructions for use:

• The generation and maintenance of documentation should only be carried out by an authorized person.
• The paper is presented to the department management and the HR department employee for signature.
• Then the time sheet in excel is transferred to the accounting department employee.

The specific position whose representative is required to fill out the TURV is not provided for by the rules. Any employee can be appointed as a manager.

After selecting the responsible person, an order is prepared or the assigned duty is recorded in labor agreement selected employee. Otherwise, the employee has the right not to do timesheets.

If the organization has an impressive staff, a responsible person is chosen in each department. TURV is carried out as follows:

• During the billing month, the assigned employee records information about his department.
• Next, the head of the department verifies all the data and general design. If there are no errors, he signs the report card and hands it over to the personnel employee.
• HR department employees verify data and record the parameters necessary for their activities. Afterwards, the paper is certified by signature and forwarded to the accounting department.

Small organizations follow a simplified chain. The HR department is supposed to keep the time sheet there.

Difference between forms

Form T-13 is applicable in organizations that have a special turnstile. This is the name of a system that automatically records the time employees arrive at work - with its help you can track someone’s absence.

Form No. T-12 is considered a universal document. Its structure differs from form No. T-13 in the presence of an additional Section 2. This column is used to record material settlements with workers for the work they performed. If settlements with employees are entered on a separate form, then this section is not filled out. You can download the report card here:

Entering data

To avoid mistakes, you need to carefully understand how to fill out a time sheet. An authorized person can use one of two options:

• Continuous filling. This method is characterized by daily entry of information for each employee (arrived/did not come).
• Filling in deviations. In this option, only employees who are late or do not show up for work are recorded.

As an example, you can consider the T-13 form using the continuous application method. The rules for filling out a time sheet are as follows:

1. In the upper right corner you should indicate the name of the company and specify the division.
2. Check the general classification code (OKPO) in the Rosstat databases and enter it in the appropriate field.
3. Indicate the serial number of the document and the date of its preparation. The last day of the reporting period (month) is used.
4. Specify the dates of the reporting period. The paper is due in a month.
5. Indicate the full names of the workers and their positions. For each employee, a separate line is allocated with a serial number.
6. Note the employee’s presence at the workplace or the reason for his absence (business trip, vacation, day off, etc.) Certain abbreviations are used to enter data. The number of hours worked is also entered here.
7. Summarize the hours and working days for billing period. In column 5 information is entered for every 15 days, in column 6 - for the entire month.
8. Enter data for calculating income. The designated code for the type of remuneration in the timesheet allows you to specify the nature of the funds due to the employee. For example, the codes for vacation pay are 2012, and the main monthly income is 2000. Here you also need to indicate the accounting account from which the debit is made. Column 9 is intended to record the hours (days) spent on each type of payment for work activities.
9. Columns 10 to 12 include information about the reasons for non-appearance and the time of absence.
10. Certification of paper is carried out by several persons. The signatures of not only the responsible employee, but the head of the department and the personnel officer are required.

Example of filling out form No. T-12:

The personnel number assigned to an employee must be recorded in all local documents companies. After an employee’s dismissal, his number remains available for some time (usually several years).

Companies must consider how much time all employees in the facility actually work during a day or shift. This requires maintaining employee time sheets. This document is drawn up in a special form. Each company and individual entrepreneur must fill out this documentation. To do this, you need to use accounting forms T-12 and T-13 developed by Goskomstat. Filling out the timesheet is quite simple, but for this, some rules and requirements must be taken into account in order for the report to be correct. The accuracy of calculating the salaries of the company’s employees depends on its content.

Document concept

A special form of the report card was approved back in 2004 by the State Statistics Committee. Keeping time sheets in organizations is carried out by employees of the personnel service or accounting department.

Based on this form, the management of the enterprise can carry out different actions:

• take into account all time worked by each employee of the enterprise;
• monitor compliance with discipline in the workplace;
• record all employee attendance and absence from work;
• record the fact that each specialist is late;
• have information that allows you to determine how completely the work was completed by a specialist in the company;
• use this information to correctly calculate salaries;
• enter data into statistical forms.

This document is most often used by employees of the accounting department when they calculate the optimal salary, bonuses and allowances for other employees of the enterprise. Maintaining employee time sheets for the HR department allows you to control attendance and tardiness. If violations are detected, the relevant employees of the enterprise are held accountable, and may also apply different types disciplinary action.

Nuances of using the document

The Tax Code contains information that every person officially working in any company can, upon dismissal, request a report card together with other documents, which include employment history. This information is indicated in Art. 84.1 NK.

Since 2013, when maintaining employee time sheets, enterprise managers may not use unified forms since they were cancelled. But usually enterprise specialists use these documents. An example of maintaining a time sheet is located below.

It is allowed for specialists from the accounting department or human resources department to independently make various changes to this document. They depend on the specifics of the entire enterprise and the available number of employees on staff.

The form introduced by Goskomstat is considered convenient, so it can be easily processed and modified. Often it is used without any changes.

What forms are convenient?

There are three forms of the document that are considered easy to use. You can easily make various adjustments to them. The choice depends on the direction of the enterprise and the number of positions in the company.

Maintaining a timesheet can be carried out using three forms as a basis:

• T-13. This form is usually used by companies that install a turnstile or other equipment at the entrance, based on which it is automatically recorded exactly when a particular specialist comes to work. Documentation is completed as manual method, and using various computer programs.
• T-12. This option is presented in a universal form. It is usually filled out manually by company specialists. It has an additional section in which information about the amount of payment for work performed can be entered.
• 0504421. This form is considered specific, as it is used only by budget organizations. Most relevant among teachers or lecturers working in different educational institutions.

Each document has its own characteristics, so it is filled out in a specific way.

Who fills out the timesheet?

The company must specifically appoint a specific person responsible for maintaining time sheets. Typically, an employee from the HR or accounting department is selected for this purpose. To do this, an order must initially be issued, on the basis of which the relevant powers are transferred to the specialist.

The timesheet itself must be signed by the person responsible for maintaining the timesheet and the head of the HR department. There is no need for the company to separately allocate a position for such an employee, since every person vested with the appropriate powers by the management of the enterprise can cope with the task. The responsibility for maintaining a time sheet is transferred on the basis of an order. It indicates which employee of the enterprise is responsible for maintaining this document.

IN employment contract the selected specialist must be entered as a separate item. It states that the citizen is vested with specific powers. If this process is not completed, the specialist may refuse additional work.

The person selected to maintain the time sheet must enter information throughout the month, after which the documentation is transferred to the head of the human resources department. The department director checks the information with other sources and then signs the form. It is then transferred to the accounting department to calculate salaries for each employee of the enterprise.

Filling rules

An employee of the enterprise who receives the authority to fill out this document must understand the nuances of the process of entering information. The rules for maintaining timesheets are considered simple and understandable. It is advisable to initially understand them well, which will allow you to work with the report conveniently and easily. The productivity of not only the HR department, but also the accounting department depends on this. Based on the correctly entered data, employees of the accounting department will be able to correctly calculate the wages of each employee of the enterprise.

The basic rules for filling out the document include the following:

• Initially, the correct form for maintaining time sheets is selected;
• the document is filled out in only one copy;
• It is allowed to manually enter data or use a computer for this purpose;
• the employee involved in this process must have the appropriate authority, for which the employer issues an order in advance;
• timesheets must be prepared at the beginning of a new month;
• information about the name of the company and existing divisions is entered on the title page;
• the accounting start date is indicated;
• at the end of the month, the end date for maintaining the report is specified;
• the main sheet of the timesheet is represented by a table in which data about each employee of the organization is entered, and it is important to enter all names correctly in order to avoid confusion or errors;
• Reliable information must be available about each employee, and a number assigned to the specialist must be written down, which can be taken from the personal file;
• timesheet columns are represented by specific days of the month;
• opposite the names there are cells in which information about all hours or shifts worked is entered;
• if there are weekends or holidays, then you must indicate this information special marks;
• information by the responsible person must be entered daily, for which the specialist is guided by official documents, which include various orders, statements, sick leave or orders of the company management;
• If lateness or absenteeism is recorded, they are assigned special codes consisting of numbers and letters.

The document is sealed with the signature of the head of the enterprise. Without this signature it will not be considered valid. The procedure for maintaining timesheets is considered simple, so every HR employee can cope with this process. If errors or irregularities are identified, it is the designated specialist who is responsible for this information.

Nuances of entering various information

Filling out this document is actually quite simple. To do this, you just need to understand the purpose of each cell. Responsible persons Those empowered to fill out documentation must thoroughly study the contents of the document. Features of the filling process include:

• it is allowed to increase the number of columns;
• codes for hours spent are reflected at the top, and at the bottom it is indicated how much was actually worked by the specialist on a particular day;
• Each employee of the organization must have a personal number in the timesheet, which is used to calculate salaries and perform other actions;
• Part-time workers are assigned two numbers;
• It is required to indicate both the days worked and the number of hours that were actually worked by the specialist each day;
• at the end of each month, the report card is submitted to the personnel service, and specialists from this department check the correctness of the document, and you should also make sure that the working hours missed by employees are not absenteeism;
• if any specialist resigns, then from the next month his number will not be used when filling out the timesheet;
• It is required to indicate data on absenteeism, days off, as well as time off, vacations, business trips or other reasons why a specialist is absent from the workplace.

If the duration of the working day is indicated in hours, then there is no need to record partial hours.

Specifics for budgetary organizations

Enterprises that are budgetary use a different form during operation. It is called No. 0504421. This form has certain differences from the standard T-12 or T-13 form. This is due to the fact that it reflects all the nuances of the work budgetary organization. You can enter different codes into the table that indicate a day off during training or study holidays.

To the main nuances of keeping time sheets for employees in budgetary sphere the following applies:

• It is important to include on the title page not only the name of the institution, but also the assigned digital code;
• if you need to make a deposit certain changes into the document, then the correction code is written;
• There are columns where you need to enter information about subtotals.

There is no need to enter additional calculations when using this form. When filling out the document, use standard rules.

What codes are used?

When filling out this document, you must have information about which codes should be entered. They consist of numbers and letters. The title page of this report contains a breakdown of all codes. Often it is necessary to enter additional codes, for which the head of the enterprise issues a special regulation on maintaining a time sheet.

The main codes used when filling out this report card include:

• duration of the day shift - I01;
• night work- H02;
• activities that employees have to carry out on weekends or holidays - РВ03;
• performing overtime tasks - C04;
• sending a specialist on a business trip - K06;
• registration of compulsory paid leave - OT9;
• providing the specialist with additional paid leave - OD10;
• a person being on sick leave - B19;
• registration of temporary disability without pay - T20.

Typically, standard codes introduced by law are enough to correctly fill out the document.

What mistakes are often made?

There are some common violations that result in significant errors in a document. These include:

• only the initials of the employees are indicated, but there is no information about the position they occupy;
• holidays are registered as working days;
• on the day before the holiday it is not noted that the work shift is shortened by one hour.

If a citizen works part-time in a company, then a lot of attention must be paid to the exact duration of his working day. Often specialists go on a business trip, and under such conditions the K06 code is simply used, so there is no need to indicate how many hours the employee works per day.

How is it filled out when paying by piece?

Quite often, enterprises use piecework wages, which leads to difficulties when filling out timesheets. Instructions for maintaining time sheets for piece workers are as follows:

• remuneration depends on the volume of work performed by a specialist;
• the document must take into account the output for each employee of the enterprise;
• it is allowed to measure work in hours, for example, this is required in schools or other educational institutions, so the time of work should be indicated in the report card;
• in other situations, the code Y01 is used, so there is no need to fill out the last line of this documentation;
• Work on holidays is paid separately, and the amount of payment depends on the information contained in the collective agreement.

Thus, even if you have a piece-rate form of remuneration, filling out a timesheet is quite simple.

Responsibility for errors

A specific company specialist is given the authority to keep time sheets, for which the employer issues a corresponding order. He must have a good understanding of how to fill out the table correctly. To simplify the process, a special program for maintaining timesheets is often used. It is enough to enter the current data in the required lines, after which the document is printed and signed. If necessary, simply make various changes.

If errors are identified in this document by supervisory government agencies, then the company will be held liable. Most often, the inspector reveals that there are discrepancies in the information indicated in the report card with the data contained in primary documents. Often, salary information differs from the data in the payment documentation.

If the existence of violations is established, the company will be brought to administrative responsibility, therefore pays a fine of 5 thousand rubles. If a complete absence of this document is revealed, the fine increases to 50 thousand rubles, and it is levied on the head of the enterprise on the basis of the provisions of Art. 5.27 Code of Administrative Offences. To prevent this situation, company management must monitor the correctness and timeliness of drawing up timesheets.

Conclusion

Thus, maintaining employee time sheets is mandatory for every organization. This process is carried out by a responsible specialist, vested with the appropriate powers by issuing a special order by the head of the enterprise.

It is important to understand the rules for filling out all the cells of this document. If there are errors in it or it is completely absent from the company, then supervisory authorities may hold the company administratively liable. Based on the information from the time sheet, the salary of specialists is calculated. It is optimal to use special tools for maintaining documents. computer programs, simplifying this process.

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