Hours worked sheet. Features of filling the time sheet. Where to get the requirements for the design of forms

Entrepreneurial activity involves compliance with a large number of rules delegated by law. On the one hand, these rules concern relations with representatives of state bodies, on the other hand, with employees. In order to objectively evaluate the work of employees, the law requires business entities to maintain a time sheet (a simplified form is presented below). For this purpose, special forms have been developed. Their filling is subject to a certain order.

Timesheet

Timesheet is a requirement of the Labor Code of the Russian Federation. It applies to all business entities, regardless of their form of ownership, be it an individual entrepreneur or an organization. In the company, the personnel department or a specially appointed official is responsible for maintaining the employee's time sheet. An individual entrepreneur has the right to conduct it personally. Also, in practice, they hire a separate worker - a timekeeper. The absence of this document is the reason for imposing an administrative penalty on the head or official.

The form is information about the work activity of employees. It reflects information about the working days of each employee, their absence on certain dates and the reasons for the absence. The document can be maintained in two ways:

Daily filling;
Entering information if necessary. For example, if an employee did not show up for work or was late.

Drawing up a time sheet is of practical importance. The information reflected in it is taken into account in the following cases:

objectivity of calculations in the calculation of wages;
contributes to the observance of labor discipline;
establishes the norm of working hours by week;
helps to determine the amount of overtime work;
serves as an indicator of business activity on holidays and weekends.

Thus, the accountant uses the time sheet to determine the legitimacy of the accrued wages, the personnel department gets the opportunity to track the employee's performance indicators, and, if necessary, justify the penalties or vice versa, bonuses.

In addition, during inspections by the labor inspectorate, the first thing to study is the form of the time sheet, simplified or typical.

There are no strict rules regarding the form of the time sheet. Each company has the right to use its own form in any form. On the part of the state, there is only a recommendation - a form developed by the State Statistics Committee of the Russian Federation. It is easy to carry it.

Budgetary organizations use a specially designed form No. 0504421. The types of forms intended for everyone else are divided into two: T-12 and T-13.

T-12 is more useful for accounting, as it contains the data necessary for payroll. T-13 is used where the accounting of working time is carried out on automated terms. In such organizations, employees are identified by showing passes or by introducing special cards at the entrance.

A simplified form of the time sheet in Excel can be downloaded on our website (at the end of the article) and used for production purposes.

Given the fact that the T-13 is used for automated systems, the procedure for filling out the T-12 form is subject to study.

The procedure for accounting for the time sheet in practice

Information is entered in a somewhat encrypted form - using abbreviated letters. A complete list and the meaning of abbreviations is indicated in the standard forms.

Filling in the heading of the time sheet and the first three columns implies the introduction of the following information:

name of the company / individual entrepreneur;
the Department;
employee data;
personnel numbers of employees;
document number in the internal document flow;
reporting period;
designations and codes.

Weekends, sick days, absences without a valid reason and absences are displayed in paragraphs 4,5,6 and 7. It is important to remember that each mark in the report card must have a document confirming its veracity. For example, if an employee did not go to work due to illness, then a sick leave is required for the marked days. If it is noted that the employee worked overtime on some day, then an order from the management should be attached to this mark.

Symbols in the time sheet

For convenience and clarity of information, the form is filled out not with a detailed description, but with brief symbols and codes. The symbols of the time sheet are deciphered as follows:

the duration of the day shift - "I", designation code - 01;
night shift will be reflected in the form of the letter "H" and under the number 02;
the labor activity of an employee on a day off or a holiday is recorded under number 03 and marked "RP";
information on how much work the employee performed during off-hours is marked with the letter “C” and code 04 is assigned;
if a shift work schedule is practiced at the enterprise, then it is entered by the designation "VM" under the number 05;
business trips are marked under the number 06 and with the letter “K”;
in cases where an employee is sent for training in order to improve his qualifications, and, at the same time, is released from work, the “PK” sign is put on the form and numbered as 07;
if the previous paragraph involves leaving for another city, then this is written as “PM” at number 08;
when vacation time comes, each employee has a “OT” marking with the number 09 in front of the last name;
if the employee deserves additional leave, then - "OD" - 10;
if the employee has fulfilled state duties, then it must be marked with the letter “G”;
Letter designations in the time sheet use the letter "B" to record the absence of an employee due to pregnancy;
the time after the birth of the child and before the start of work - "OR";
decoding "OJ" in the report card means caring for a child who is less than 3 years old;
if the employee skipped working hours - "P";
decoding "NN" in the report card - absence from work without detailing the reasons. The designation is put then until the cause is clarified, after - the reason code;
if the employee has previously agreed on the non-appearance with the management, then the “A” badge is put;
leave granted in connection with study - "OU";
the number of hours actually worked - "F".

To get acquainted with the full version of the designations, we recommend downloading a simple form of the time sheet on our resource and using it for your own purposes.

There is also an alternative approach to filling out the form. A simplified form of the time sheet allows you to keep records without detailing. In such cases, only two codes can be indicated in front of the employee's surname: the norm of the working day and the days of passes. Sick leave is not shown here. In practice, this method is not encouraged by accountants, since the lack of information can lead to errors in payroll.

The difference between the work forms for the month: T-12 and T-13

The variability of document management raises questions for officials. For example, how is the time sheet filled out?

To begin with, it should be clarified once again that T-12 reflects the attendance of employees, and it is filled in manually. T-13 is conducted electronically. In practice, T-13 becomes preferable, since an electronic document simplifies calculations.

It should be borne in mind that the method of filling out the forms does not imply strict rules. But the basic information should be reflected in a way that is understandable to specialists. The correct approach is considered in which the forms are filled out daily, by checking each employee on the list, and not by fixing deviations - marking omissions and no-shows. This will be the most objective information.

When the time sheet is filled out, information about the responsible employee is indicated below. The document is approved by the head or head of the structural unit, and only then the date of filling out the form is put in it.

The basis for calculating the amount of wages is the amount of hours actually worked by the employee. This information is reflected in the time sheet. What types of forms exist, how does a simplified time sheet differ from an electronic one, and how to fill them out correctly?

What is a form

In accounting practice, there two types of document on the basis of which hours worked are recorded are forms T12 and T13. They are necessary to comply with the requirements of the Labor Code, namely Article 91. It states that the employer must keep track of the time spent by the employee on tasks.

Simplified is the form of the time sheet, filled out in the form of T12.

Many believe that it is called simplified due to the small number of requirements for maintenance and design, compared to T13. This statement is true, but partly. The main difference is that "simplified" version of the form is filled out manually, while the second exists in electronic form, in specialized time tracking systems.

Legally these documents are equal. This is regulated by a resolution of the State Statistics Committee of the Russian Federation. That's why the organization chooses what kind of spreadsheet to use. Moreover, in terms of data volume, these documents are almost equivalent. Also, in cases established by law - in case of separate accounting - it is allowed to fill out only the first section of the time sheet in the form T12.

What is the simplified version for?

Based on the decision of the State Statistics Committee, the tasks of maintaining a time sheet T12 are:

time tracking spent by an employee on the performance of labor functions. This information is necessary for accountants and payroll calculations.
The data sheet will be of interest for representatives of tax organizations. If, for example, employees of the department, as part of the audit, revealed that the employee’s salary is assigned for days of absenteeism, this will be the reason for the proceedings. Since such a practice leads to a fictitious increase in the costs of the enterprise, and at the same time, to a decrease in the size of the tax base. The firm can be accused of violating legal norms and obliged to pay a fine equal to up to 40% of the hidden amount. And also to force the state to pay the amount of tax withheld plus penalties.
Maintaining the T12 form may be of interest to the FSS. The data indicated in the form is the basis for calculating the amount of benefits.
Also, the report card information is about grounds for protecting the interests of an employee in court and the labor inspectorate. If the fact of violation of the rights of the employee is confirmed, then the company is waiting for a large giraffe, and for repeated violation of the resolution of the activity.
Control over compliance with the schedule in the company and the development of statistics. Including a report in the P-4 form.

Law responsibility for absence in personnel management is not established timesheet practices. At the same time, such a situation is still an offense and entails administrative punishment. The amount of the fine is regulated by Article 5.27:

for officials the size varies from 1 to 5 thousand rubles;
for legal entities - from 30 to 50 thousand rubles.

Rules for filling out the T12 form

The person responsible for maintaining the timesheet may be:

supervisor;
personnel officer;
time management specialist.

Appointed depending on the size of the enterprise. Also, depending on the capabilities of the enterprise - financial and resource, the number of accounting documents is set. Small organizations usually one timesheet is being developed for all, while in large firms it may be according to the table for the department.

There are 2 approaches to filling out a document:

full filling when accounting is carried out daily;
partial filling - when a mark is placed only in case of absenteeism.

it is almost impossible to restore the chronology of events, with partial filling. This method is allowed only in enterprises where the number of employees is small.

Generally, 2 services are responsible for maintaining the T-12: personnel and accounting. If the company records the time spent by the employee on the performance of labor functions separately, then section 1 of the T12 timesheet can be used as an independent document.

Columns 1 to 17 filled in by the manager or personnel officers, and from 18 to 55-accounting.

The rules for filling out the form are standard:

at the top of the form it is necessary to indicate the details of the enterprise;
the number of the document is assigned on the basis of the rules of office work;
the date of compilation is usually the last day of the edematous period - the time during which data are taken into account. Usually it is 1 month.

As for the rules for filling in the columns:

Filled out during the working period:
- N1 - the employee's serial number;
- N 2-3 — personal data from labor cards;
- N4 and 6- reflects the amount of time that an employee spends on performing functions (code or number of hours). Or vice versa, the fact of not attending work. If the employee is late, the number of hours that were present at the workplace is indicated.
- N5 and 7- reflects the amount of time spent for half the period. In days (upper cell) and hours (lower cell).

It is worth noting that only the hours that the employee spends on performing tasks in the official position are indicated. If the company has a practice of filling temporary vacancies or combining work on several at once, such information is not reflected in the report card.

If the basis for hiring is a civil law contract, the name of the performer in the report card should not appear. If the relationship is arranged part-time - on the contrary, it should be indicated in the report card.

To be completed at the end of the working period:
- N 8-9 - cell 8 is the cumulative total of 5 and 7 in days, cell 9 is in hours.
- N 15 - letter designation of the reason for absenteeism. Moreover, this cannot be absence from work for reasons that were documented (for example, with the help of a temporary disability certificate);
- N 17 - information on rest days for the entire reporting period.

Depending on the needs of the enterprise, the form of the time sheet can be improved, including added additional columns, structured accounting. And the pelvis develop their own conditional abbreviations. This is true for enterprises where shift work is carried out day / night, or employees are regularly on business trips.

An example of a completed spreadsheet is shown below:

According to the requirements of the resolution of the State Statistics Committee, the document is developed in one copy. Signed by the manager or specialist, as well as an employee of the personnel department and transferred to the financial department.

Some difficulties in keeping a time sheet

The main difficulties arise when working time is carried out according to the principle of summation.

One of them - approval of the order of work shifts. For example, in a year their size is equal to an odd number, and on the basis of the schedule, on the contrary, it is necessary to approve an even number.

In this case, it is recommended not to prescribe the frequency in internal documents. This will allow distribute shifts as required, and do not go beyond the hourly standard established by law. However, the principle of such an organization of labor predetermines a different approach to time tracking. After all, here the contract itself assumes processing - shift work and shift work. In this case, the timesheet does not indicate the number of hours that the employee spent on performing functions, but the standard working day.

Additional information is specified in the contract. On its basis, the accountant will accrue wages.

Also, the peculiarities in the maintenance of the time sheet arise at the enterprise where minors, disabled people and other protected groups of the population work. Here the accounting principle is similar to the previous case.

Overtime work performed through the fault of the employer must be paid at double the rate, and the maximum possible working hours are strictly defined by law.

Therefore, it is recommended instead of processing distribute shifts in such a way as to result in a defect or the development of the entire time. In this case, the company will only have to pay the average wage for these days. And given that their number usually varies within 5 or days, this will not lead to serious financial losses.

This video provides additional information on how to properly keep a time sheet.

The time sheet is the main document containing information on the number of attendances and absences for work of each employee of the company. It is transferred to the accounting department. And based on the data, wages are calculated and accrued.

The law provides for 2 unified timesheet forms: T-12 - to be filled in manually; T-13 - for automatic control of the actual hours worked (through the turnstile).

Data is entered every business day. At the end of the month, the total of attendances and absences of each employee is calculated. Report generation can be simplified by automating the filling of some cells using Excel. Let's see how.

Filling in input data with Excel functions

Forms T-12 and T-13 have almost the same set of details.

Download time sheet:

In the header of page 2 of the form (for example, T-13), fill in the name of the organization and structural unit. Just like in the founding documents.

We prescribe the document number manually. In the column "Date of compilation" set the function TODAY. To do this, select a cell. In the list of functions, find the desired one and press OK 2 times.

In the column "Reporting period" indicate the first and last day of the reporting month.

We allocate a field outside the time sheet. This is where we will work. This is the OPERATOR field. First, let's make our own calendar for the reporting month.

The red field is the dates. Puts down ones on the green field if the day is a day off. In cell T2, we put one if the time sheet is compiled for a full month.

Now let's determine how many working days are in a month. We do it on the operational field. In the desired cell, insert the formula =COUNTIF(D3:R4,""). The COUNTIF function counts the number of non-empty cells in the range given in brackets.

We manually enter the serial number, full name and specialty of the employees of the organization. Plus a payroll number. Information is taken from the personal cards of employees.

Automating a timesheet with formulas

The first sheet of the form contains symbols for recording working hours, digital and alphabetic. The point of automation using Excel is to display the number of hours when entering the designation.

For example, let's take the following options:

On a weekend;
I am a turnout (working day);
OT - vacation;
K - business trip;
B - sick leave.

First, let's use the "Select" function. It will allow you to set the desired value in the cell. At this stage, we need the calendar that we made in the Operator's Field. If there is a day off on some date, “B” appears in the report card. Worker - "I". Example: =CHOICE(D$3+1,"I","B"). It is enough to enter the formula in one cell. Then “hook” it by the lower right corner and draw it across the entire line. It turns out like this:

Now let's make it so that on safe days people have "eights". Let's use the "If" function. Select the first cell in the row under the legend. "Insert function" - "If". Function arguments: logical expression - address of the cell to be converted (cell above) = "B". "If true" - "" or "0". If this day is really a day off - 0 working hours. "If false" - 8 (without quotes). Example: =IF(AW24="B";"";8). We “hook” the lower right corner of the cell with the formula and multiply it throughout the row. It turns out like this:

You need to do the same work for the second half of the month. It is enough to copy the formulas and change the cells they refer to. Result of work:

Now let's summarize: we calculate the number of attendances of each employee. The COUNTIF formula will help. The range for analysis is the entire series for which we want to get a result. The criterion is the presence in the cells of the letter "I" (appearance) or "K" (business trip). Example: . As a result, we get the number of working days for a particular employee.

Let's count the number of working hours. There are two ways. Using the "Sum" function - simple, but not effective enough. More complicated, but more reliable - by using the COUNTIF function. Formula example: . Where AW25:DA25 is the range, the first and last cells of the series with the number of hours. The criterion for the working day (“I”) is “=8”. For a business trip - “=K” (in our example, 10 hours are paid). The result after entering the formula.

The Labor Code of the Russian Federation (Article 91) establishes the obligation of the employer to keep records of the time worked by employees. For this, unified forms of the time sheet for 2019 (TURV) are provided, approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1. The use of these forms is not mandatory, so the employer can develop his own. Form No. T-13 is used most often, as it is used in the automated processing of credentials. Below is the form of the time sheet for 2019.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n approved the form OKUD 0504421 for use by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions. The same order defines the procedure for its completion and application. We offer you to choose the appropriate one and download the time sheet (simple form).

Form T-12

Form T-13

Form OKUD 0504421

How to record hours worked

For any length of the working day, regardless of the established modes, working time can be reflected in the accounting table in two ways:

the method of continuous registration of attendance and absence from work;
by registering only deviations (absences, overtime hours, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the terms of the employment contract or the internal labor regulations determine the number of working hours for each day of work.

In the case when the number of hours worked on different days (shifts) may be different, for example, when the total accounting of hours worked, the continuous registration method should be used. This will allow, after the end of the accounting period, to identify possible overtime work, as well as to adjust the further involvement of the employee in the work within the established norm for this category of hours worked.

Notes in the time sheet about the reasons for absenteeism, part-time work or at the initiative of the employee or employer, reduced working hours, etc. , written warning of downtime, application for part-time employment, written consent of the employee in cases established by law, etc.).

How to fill out a calendar (sheet) of working hours for 2019

When compiling, it is necessary to be guided by the Instructions for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (hereinafter referred to as the Instructions). In this case, are used. So, when reflecting the amount of hours worked, an alphabetic (Y) or numeric (01) code is affixed opposite the employee's last name, and the duration of work is indicated in the lower lines. If the work according to the schedule falls at night, then it is possible to supplement the form with columns to indicate the necessary details.

Sample of filling out the form OKUD 0504421

Who completes the timesheet

The time sheet, the blank form of which you could download above, is filled out by an authorized person. If the TURV for each division of the organization is conducted separately, then it is advisable, when appointing a responsible person, to issue an order in which to indicate the position, last name, first name, patronymic of the employee responsible for compiling the time sheet for each structural unit, and the person replacing him during his absence.

Sample order for the appointment of a responsible

Weekends and holidays in the report card for 2019

They are reflected in accordance with, which takes into account all established holidays and their transfers in accordance with Government Decrees. Days off for different categories of employees vary depending on the work schedule established for them. The holiday accounting code in the document can be different. It depends on how the organization pays for these days, and on what basis they are provided.

A day off in accordance with the employee's schedule is indicated by an alphabetic (B) or numeric (26) code. It does not affect the wage rate.

If, at the initiative of the company, employees receive an additional day off, and the company reduces their work rate per month, then the employees receive a full salary, and these days are not paid by the company. For such days, the report card provides an alphabetic (B) or numeric (26) code.

Another case of establishing an additional day off by a company is when employees go on a day off, and the company pays these days according to the average. It turns out that for the days worked, employees receive a salary, and for additionally paid days off - the average salary. For such a case, the report card provides an alphabetic (OB) or digital (27) code.

Time sheet retention period

Such an accounting table is a personnel document relating to the organization of labor, for which Art. 22.1 of the Law on Archives, a special period of storage is established, namely:

five years from the end of the year in which it was drawn up, if the time sheet took into account the work done only by those workers who work under normal working conditions;
50 years from the date of compilation of the TDT, if it took into account the work of employees engaged in hazardous or hazardous work.

Accounting and taxes

Based on the data in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's look at the main risks.

When passing tax audits, including income tax, the company must provide reliable data on the number of days and hours worked by each employee in order to confirm the correctness of the accruals. If violations are found, the amount of income tax indicated in the reports will be recognized as incorrect, which will entail the imposition of penalties.

From the employee's earnings, the organization, as a tax agent, must find out whether this person is a tax resident of the Russian Federation in order to use the correct tax rate when calculating. It is the report card that will be able to confirm the actual location of the employee in the country. This feature should be especially taken into account by those employers who send employees on business trips to Belarus or Kazakhstan, because when crossing these borders, no marks are made in the citizen's passport. In the event of a dispute, the company will be able to prove that it applied the correct rate, withheld and accrued personal income tax in full.

Correctly filling out the time sheet guarantees the company the ability of the FSS to count the costs of the sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.

Time sheet- serves as the basis for calculating the salaries of employees. This document contains information about the presence of employees at their workplaces or about their absence, indicating the reason. To fill out, you can use the unified form T-13 or the form T-12. Within the framework of this article, we will consider in detail the features of filling out the time sheet of form T-13, we will give an example of filling out a time sheet using the example of form T-13. Alternatively, you can download both forms below.

The time sheet is a table in which for each employee of the enterprise, attendance and absence from work are taken into account. The total number of days and hours worked per month is displayed. In addition, codes for the reasons for absenteeism are indicated.

Time sheet form T-13 - sample filling

First of all, it is worth noting that filling out the form can be done in two ways:

all appearances, absences from work are recorded daily;
only absenteeism, lateness and other deviations from the normal working day are noted.

In our sample time sheet, the first method of accounting for working hours is used.

First of all, you need to enter data on the employee's going to work during the month in the time sheet. Form T-13 for this has a table in which a separate line is filled in for each employee.

In columns 2 and 3, the full name, position of the employee, his personnel number are put.

In column 4, attendance and absence from work are noted. For each calendar day of the month - a separate cell, the code designation is indicated above, below the number of hours worked for that day. It is possible that the bottom cell is not filled in, while the accounting of working time is kept in days.

Code designations can be found on the title page of the report card form T-12.

In the sample form T-13 below, the following letter codes were used to record working hours:

I - the day is worked out completely;
B - a day off;
K - finding an employee on a business trip;
B - on sick leave;
OT is on vacation.

At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the time sheet has columns 5, 6. In the fifth - in the upper cell the number of days worked for the first and second half of the month is reflected, in the lower cell - the number of hours worked for every half month. In the sixth - the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling in columns 1-6 of the time sheet.

An example of filling out columns 1-6 of the time sheet (form T-13)

Columns 7-9 of the T-13 form contain information that is useful for.

For each type of remuneration there is a separate code designation, for example:

2000 is the code for wages and travel allowances;
2012 - timesheet code for vacation pay;
2300 - code when paying for sick leave, etc.

Our example of filling out a time sheet contains the above three codes.

If only one type of remuneration is used for all employees, then the following data should be filled in:

payment type code - column 7-9 at the top, the same for all employees;
offsetting account - an account to which the costs of this type of remuneration are related;
7, 8 columns remain empty;
9 - the number of days (hours) worked per month for each employee.

If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.

The seventh is the wage code, the eighth is the account for allocating costs for this type of payment, the ninth is the number of days or hours corresponding to this type of payment. This data is filled in for each employee listed in the timesheet.

The remaining columns of the table contain information about the reasons for non-attendance, lateness of workers.

It also has its own codes for the reasons for non-attendance, for example:

K - business trip;
B - sick leave;
OT - vacation, etc.

Next to the indication of the reason code is the number of hours or days of absence of the employee for this reason. Filling out the time sheet is usually assigned to the heads of departments or divisions, or to personnel officers.

Filling out the time sheet in the form T-13 (columns 7-13)

The author's course by Olga Likina (Accountant M.Video Management) is great for organizing personnel records in a company for beginners and accountants ⇓