A sample of filling out a timesheet for recording the use of working hours. The procedure for filling out the time sheet correctly. General rules of conduct

Every employer should know how to fill out a time sheet correctly. The obligation to maintain this document is imposed on absolutely all heads of organizations and enterprises where hired labor is used (Article 91 of the Labor Code of the Russian Federation). For the absence of this report card, the labor inspectorate has the right to bring the administration to justice in the form of a fine for violation of legislation in the field of employment - part 1 of Art. 5.27 of the Administrative Code of the Russian Federation. Violation of documentation can also become a reason for bringing to justice by the tax authorities on the basis of Art. 120 of the Tax Code of the Russian Federation.

The main purpose of the timesheet is to record information about attendance and absence from work of personnel for accurate calculation of employee salaries. In addition, document maintenance is necessary for the following purposes:

• control over the observance of the labor regime;
• calculating the efficiency of using working time;
• preparation of statistical reports at the request of Rosstat.

The report card must be kept correctly and accurately. The information in it must be documented. This is required, firstly, for the presentation of the grounds for entering information in the accounting document to the labor inspection authorities. Secondly, upon dismissal, an employee has the right to demand from the administration, in addition to the calculation and work book, other certified documentation that relates to his work (Article 84 of the Labor Code of the Russian Federation). If the information is entered in the report card incorrectly or does not correspond to reality, this may serve as the basis for the former subordinate's appeal to the court.

Document form

There are approved timesheet forms: T-12 and T-13. Forms were developed by Goskomstat (Decree No. 1 of January 5, 2004) and are the most convenient for recording information about the work schedule. Can I use a different form of timesheet? Yes, the use of these forms of accounting is optional. The management of organizations has the right to develop their own forms of documentation, making them part of the internal policy of the enterprise. When accounting forms other than standard ones are put into effect, an appropriate order for the enterprise is drawn up and brought to the attention of the personnel.

Accounting documents T-12 and T-13 have the form of a table with the number of columns corresponding to the number of calendar days in a month. The data on the hours worked are summarized for each full-time employee separately. Information about employees is entered in horizontal lines with personnel numbers and positions. With a large staff of employees, it is convenient to keep a timesheet for each department or department separately.

Forms T-12 and T-13 have the same purpose and contain identical details. The T-12 form is universal and suitable for absolutely all enterprises. It is convenient to fill in the T-13 time sheet when the company keeps track of working time electronically using an automatic pass system (turnstiles). Another difference is the presence in T-12 of Section 2, where the employee's accruals for labor are reflected (it is not necessary to fill it out, for the purpose of calculation, it is possible to draw up other forms of accounting documentation). Maintaining the electronic accounting system T-13 is simplified by the fact that charges are made automatically.

Who should keep the timesheet? In large enterprises, for the purpose of maintaining tables, a separate position is introduced - the timekeeper. If the management cannot afford to keep an additional staffing unit, the employee of the personnel department carries out the accounting of working time. Also, the administration can appoint another person responsible for maintaining the document - filling it out and approving it from the authorities.

The standard document for recording the working time of 2019, form T-12, has 17 vertical columns, which are designed to reflect:

• attendance at work;
• absence at the place of performance of duties specified in the employment agreement;
• the length of time worked;
• the number of working days per month;
• the number of days when the employee did not appear at the workplace, indicating the reasons for the absence;
• weekends as well as holidays.

Form T-12 is filled in manually by the responsible employee every day. At the end of the billing period, the document is submitted to the accounting department for data verification and payroll.

Table T-13 contains 13 columns, which, in addition to those listed, include payment codes and corresponding accounts for automatic earnings accrual. Filling out the form is carried out using special programs, access to which are available to responsible employees involved in entering the necessary numbers and controlling the calculations made.

How to fill in the table

The rules for filling out the timesheet, approved in 2004, contain alphabetic and numerical designations of the stay or absence of subordinates at the place of performance of their labor duties. A complete list of codes is indicated on the second page of the T-12 form. Do I have to use them? No, the list is advisory in nature, but due to its ease of use, they work with it in enterprises to this day.

How to maintain a timesheet? For daily accounting, columns four and six are reserved in the form T-12, and columns four are in T-13. The upper line displays an alphabetic or numeric designation in accordance with the fact of attendance or non-attendance of an employee (for example, I - means attendance, K - business trip, BUT - dismissal, etc.). Under this mark, the duration of the working or non-working time in hours is recorded. Absence from the workplace is always recorded as "0", even if the subordinate was on a business trip.

The procedure for filling out the timesheet allows two options for entering information into the document.

1. By the method of continuous registration - all facts of attendance and non-attendance are reflected, indicating the length of time:

1. By registering only deviations - only days of no-show are reflected, the lower columns remain blank:

The management independently has the right to choose the filling mode, depending on the specifics of the production.

It should be borne in mind that each type of work and rest has its own designation code. For example, night work (from 10 pm to 6 am) is indicated by the letter N. Stay at the place of duty from 8 pm to 8 am will be recorded as follows:

How to fill out the leave on the timesheet? Each type of vacation is assigned a special code: main - OT, student, paid - U, no payment - UD, and so on. The duration of stay at the workplace is always indicated as "0".

Summarizing

At the end of the billing period, the person in charge calculates the number of hours worked and unworked hours. Information is entered in the fifth (for the first part of the month) and seventh (for the second part of the month) columns of the T-12 report card. Columns 8-13 contain summary information. No-shows are reflected in the columns of Table 14-16. If an error is found in the compiled report card, an adjustment sheet must be drawn up.

Companies should consider how much time all employees in the enterprise actually work during the day or shift. This requires the maintenance of a timesheet for employees. This document is drawn up in a special form. Each company and individual entrepreneur must complete this documentation. To do this, you need to use the accounting forms T-12 and T-13, developed by the State Statistics Committee. 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 correctness of the calculation of the wages of employees of the enterprise depends on its content.

Document concept

The special form of the report card was approved back in 2004 by the State Statistics Committee. Time sheets in organizations are maintained by employees of the HR department or the accounting department.

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

• take into account all the hours worked by each employee of the enterprise;
• monitor the observance of discipline in the workplace;
• reflect all the attendance and absenteeism of employees to work;
• record the fact that each specialist is late;
• have information that allows you to determine how fully the work was done by a specialist in the company;
• use this information for competent payroll accounting;
• 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. Keeping a time sheet of employees for the HR department allows you to control attendance and lateness. If violations are revealed, then the relevant employees of the enterprise are brought to justice, and various types of disciplinary sanctions can also be applied.

Nuances of using the document

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

Since 2013, the heads of the enterprise, when maintaining the time sheet of employees, may not use unified forms, since they have been canceled. But usually, the company's specialists use these documents. A sample time sheet is below.

It is allowed that the specialists of the accounting department or the personnel department independently make various changes to this document. They depend on the specifics of the work of the entire enterprise and the available number of employees in the state.

The form introduced by Goskomstat is considered convenient, so it can be easily processed and changed. It is often used without any modification.

What forms are convenient?

There are three forms of 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.

The time sheet can be maintained using three forms as a basis:

• T-13. Usually this form is used by companies that install a turnstile or other equipment at the entrance, on the basis of which it is automatically recorded when a particular specialist comes to work. The documentation is filled in both manually and using various computer programs.
• T-12. This option is represented by a universal letterhead. It is usually filled in by the company's specialists manually. It has an additional section in which information about the amount of payment for the work performed can be entered.
• 0504421. This form is considered specific, as it is used only by budgetary organizations. Most relevant among teachers or lecturers working in different educational institutions.

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

Who fills in the timesheet?

Specifically, the company should appoint a specific person responsible for maintaining the timesheet. Usually an employee of the personnel department or accounting department is selected for this. For this, an order should be initially issued, on the basis of which the appropriate authority is 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. It is not required in the company to separately allocate a position for such an employee, since each person, endowed by the management of the enterprise with the appropriate powers, can cope with the task. The duty to keep a time sheet is transferred on the basis of an order. It indicates which employee of the company is responsible for maintaining this document.

A separate clause must be added to the employment contract of the selected specialist. It indicates that the citizen is endowed with specific powers. If this process is not completed, then the specialist may refuse additional work.

The person selected to maintain the timesheet must enter information throughout the month, after which the documentation is transferred to the head of the personnel department. The department director checks the information with other sources, and then signs the form. It is then transferred to the accounting department for calculating the salary of each employee of the enterprise.

Filling rules

An employee of the enterprise who is authorized to fill out this document must understand the nuances of the process of entering information. The rules for keeping a timesheet are considered simple and straightforward. It is advisable to understand them well initially, which will make it convenient and easy to work with the report. The productivity of not only the personnel 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 remuneration of each employee of the enterprise.

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

• from the outset, the current form of time sheet keeping is correctly selected;
• only one copy of the document is filled in;
• it is allowed for this to manually enter data or use a computer;
• the employee involved in this process must have the appropriate authority, for which an order is issued by the employer in advance;
• it is necessary to prepare a report card at the beginning of a new month;
• the title page contains information about the name of the company and the existing divisions;
• the start date of the accounting is indicated;
• at the end of the month, the end date for maintaining the report is prescribed;
• the main sheet of the timesheet is represented by a table in which data is entered about each employee of the organization, and it is important to enter all the names correctly in order to avoid confusion or mistakes;
• there must be reliable information about each employee, and a number assigned to a specialist is prescribed, which can be taken in a personal file;
• timesheet columns are represented by specific days of the month;
• opposite the names there are cells in which information about all hours worked or shifts is entered;
• if there are weekends or holidays, then this information must be indicated with 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 leaves or orders of the company's management;
• if delays or absenteeism are recorded, then they are fixed with 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 a timesheet is considered simple, so every employee of the personnel department can cope with this process. If errors or irregularities are identified, it is the designated specialist who is responsible for this information.

The nuances of entering different information

Filling out this document is actually quite simple. To do this, you just need to understand the purpose of each cell. Responsible persons empowered to fill out the documentation should study the composition of the document well. The features of the filling process include:

• it is allowed to increase the number of columns;
• at the top, the codes for the cost of hours are reflected, 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 wages and perform other actions;
• two numbers are assigned to part-time workers;
• it is required to indicate both the days worked and the number of hours that were actually worked by a specialist every day;
• at the end of each month, the report card is sent to the personnel department, and the specialists of this department check the correctness of the document, and you should also make sure that the working hours missed by the employees are not absenteeism;
• if any specialist leaves, then from the next month his number is not used when filling out the timesheet;
• it is required to indicate data on absenteeism, days off, as well as on time off, vacations, business trips or other reasons for which a specialist is absent from the workplace.

If the length of the working day is indicated in hours, then it is not necessary to record incomplete hours.

Specificity for budgetary organizations

Budget enterprises use a different form during their work. It's called # 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 of a budgetary organization. You can enter different codes in the table, which indicate a holiday during training or study holidays.

The main nuances of keeping a time sheet of employees in the public sector include the following:

• it is important to enter not only the name of the institution in the title page, but also the assigned digital code;
• if it is required to make certain changes to the document, then the correction code is prescribed;
• there are columns where you need to enter information about subtotals.

When using this form, it is not required to prescribe additional calculations. When filling out the document, standard rules are used.

What codes are used?

When filling out this document, it is required to have information about which codes should be entered. They are made up of numbers and letters. The title page of this report contains a transcript of all codes. Often it is required to enter additional codes, for which the head of the enterprise issues a special provision on maintaining a timesheet.

The main codes used to complete this timesheet are:

• the duration of the day shift - Ya01;
• night work - Н02;
• activities that employees have to carry out on weekends or holidays - PB03;
• overtime assignments - С04;
• sending a specialist on a business trip - K06;
• registration of compulsory paid leave - OT9;
• provision of additional paid leave to a specialist - OD10;
• finding a person on sick leave - B19;
• registration of temporary disability without payment - T20.

Usually, standard codes introduced by law are enough to correctly fill out a document.

What are the common mistakes?

There are some common violations that lead to significant errors in the document. These include:

• only the initials of employees are indicated, and there is no information about their position;
• holidays are prescribed as working days;
• on the pre-holiday day, it is not noted that the work shift is reduced by one hour.

If a citizen works part-time in a company, then a lot of attention is required to pay the exact length 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 an employee works per day.

How is it filled in for piecework payment?

Quite often, enterprises use piecework wages, which leads to difficulties in filling out the timesheet. Instructions for keeping a timesheet for pieceworkers are as follows:

• remuneration depends on the amount of work performed by a specialist;
• the document should take into account the output for each employee of the enterprise;
• it is allowed to measure labor in hours, for example, this is required in schools or other educational institutions, therefore, the time of work should be prescribed in the report card;
• in other situations, the code L01 is used, so it is not required to fill in 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 there is a piece-rate form of remuneration, it is quite easy to fill out the timesheet.

Responsibility for errors

A specific specialist of the company is empowered to keep a report card, for which the employer issues an appropriate order. He should have a good understanding of how to fill out the table correctly. To simplify the process, a special time sheet program is often used. It is enough to enter the actual data into the required lines, after which the document is printed and signed. If necessary, it is enough to simply make various changes.

If any errors in this document are revealed by supervisory government authorities, the company will be held accountable. Most often, the inspector discovers that there are discrepancies in the information specified in the report card with the data contained in the primary documents. Often, salary information differs from the data in the calculation documentation.

If the fact of violations is established, then the company is brought to administrative responsibility, therefore, it pays a fine in the amount of 5 thousand rubles. If a complete absence of this document is revealed, the fine increases to 50 thousand rubles, and it is collected from the head of the enterprise on the basis of the provisions of Art. 5.27 of the Administrative Code. To prevent this situation, company management must monitor the correctness and timeliness of the time sheet.

Conclusion

Thus, keeping a timesheet for employees is a must for every organization. This process is carried out by a responsible specialist, endowed with appropriate powers by issuing a special order by the head of the enterprise.

It is important to understand the rules for filling in all the cells in this document. If there are errors in it or it is completely absent in the company, then the supervisory authorities can bring the company to administrative responsibility. Based on the information from the timesheet, the calculation of the remuneration of specialists is made. It is optimal to use special computer programs for document management that simplify this process.

When concluding labor contracts with employees, an economic entity must organize the recording of the time of their work. For these purposes, a timesheet can be used, which opens every month, and in it the person in charge reflects the hours of work of employees, their holidays, sick leaves and other types of absenteeism. According to the data contained in this document, salaries are subsequently calculated.

The legislation requires the administration of the organization or individual entrepreneur of the organization and keeping records of the periods of work for each employee. Filling out the timesheet can be done by the responsible person, which is determined by the order of the management.

Most often, such persons can be heads of departments, personnel workers, accountants, etc. Their responsibility is to enter the times of work in the timesheet using codes and ciphers.

With the development of technical means for recording the time of work, a specialized system with the use of maps can also be used, with the help of which the appearance and departure of an employee at the enterprise is recorded. Working time can be recorded as a continuous reflection of work or summarized.

In the future, information from the timesheet is used in payroll, especially with a time-based system. Together with the employment contract, the timesheet is one of the justifications for the costs of the enterprise, especially with respect to taxation.

The time sheet not only records the working time, but also allows you to monitor the employee's compliance with labor discipline. With the help of it, control over the observance of the norms of the duration of work and the identification of overtime work is carried out. Many reports submitted to statistics and containing personnel records are filled out on the basis of a timesheet.

Important! If the company does not maintain a time sheet, then the regulatory authorities can apply appropriate penalties to it.

How is the employee's working time taken into account?

The law establishes two types of standards - a six-day working week (36 hours) and a five-day working week (40 hours). That is, workers can work five days with an eight-hour day of work, or six days with a six-hour day. Violation of them is allowed in rare cases - with summarized accounting or irregular schedule.

In the first case, the norms are applied in a larger period of time, for example, a quarter, half a year, etc. It turns out that in a shorter period of work, the fact may not correspond to the current norms, but it should not exceed the norms in the selected larger time intervals.

For some workers, a reduced daily rate or weekly rate may apply. How exactly to take into account the working hours of employees must be recorded in. The report card must also reflect all the time when the employee did not work, but was listed at the enterprise.

Such periods may include:

• Sick leave.
• Downtime, etc.

The report card is opened at the beginning of the month, and at the end it is closed. The person in charge in the middle of the month summarizes the subtotal, reflecting the data for the first part of the work time. The document is signed by the head of the department and submitted for verification to the personnel department. Then this is transferred to the accounting department for payroll calculation.

Attention! The time sheet for 2017 can be, as in previous periods, of two types - form t-12 and form t-13. The first involves not only accounting for work hours, but also the possibility of calculating salaries. Form T-13 is used only to record the time of work; other documents are used to calculate wages.

Is it legal to use electronic control systems?

The legislation provides for the employer's obligation to keep track of the employee's time. For these purposes, he has the right to use various electronic systems. But in order to apply them in practice, the administration of the company must reflect this moment in the internal regulations and in the labor contracts concluded with employees.

If this is not done, then these electronic systems cannot be used.

With the help of various means, the time of appearance and departure from the enterprise is recorded. In the future, a similar system, based on the data received, automatically fills in the timesheet.

Download the form and sample of filling out the timesheet

Time sheet download the form in Excel format, by and by.

In Word format.

Excel format.

Attention! If the reason for the absence is unknown, then the letter code "НН" must be entered in the report card. In the future, this code is refined. If the employee was sick during this period, then the code is corrected to "B". In the event that there are no supporting documents, then instead of the "NN" code, the "PR" code is entered.

Holidays fell on vacation time

According to the Labor Code, if holidays fall on the vacation period, then they are not included in the calculation of calendar days.

When an employee is granted annual leave, then during his period the days off are not marked in the report card, because they are included in the number of calendar days - in their place is the letter code "OT" or the numeric designation 09 for annual leave, as well as the OD code or designation 10 - for additional vacation.

Attention! Non-working holidays are not included in the number of calendar days. Therefore, in the report card, such days must be designated with the letter code "B" or digital 26.

An employee got sick while on vacation

If, while on vacation, an employee falls ill, then to confirm this fact, he must be provided with a correctly issued sick leave. As a result, the days of rest should be extended for the time spent on sick leave, or postponed to another time.

Initially, the vacation time should be marked in the report card with the letter code "OT" or the digital designation 09. After the sick leave is provided, the report card must be adjusted - on the days of illness, instead of the previous designation, the code "B" or the digital designation 19 is written.

Business trip fell on the weekend

According to the letter from the Ministry of Labor, all days of a business trip in the report card must be marked, even if they fall on weekends. To do this, you need to use the designations in the report card - a special letter code "K" or digital designation 06. In this case, you do not need to put down the number of hours.

If at the time of being on a business trip, the employee worked on weekends, then in the report card they are marked with the code "РВ" - work on weekends, or with the digital designation 03. The number of hours of work in this case needs to be put down only in one case - when the company management gave the employee a specific instruction , how many hours of the day off he needs to devote to work.

Attention! More details about how it is paid is noted, as well as other features are described in this article.

Not everyone knows how to draw up a timesheet. This means that information on this matter will be relevant. Consider the basic rules that you should follow in 2019.

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An HR employee or accountant must complete a timesheet every day.

If a person has experience, then such a process will not be difficult. But for beginners it is difficult to figure out where and what to write.

The legislation of the Russian Federation contains all the necessary standards that should be followed when filling out such a document.

Basic moments

First, we will clarify what is meant by a time sheet, which forms should be used.

What it is

The law obliges every employer to keep records of who worked how much time. The hours of operation of the company are taken into account, regardless of whether it is a legal entity or an individual entrepreneur.

Especially for this purpose, Goskomstat has developed forms T-12, T-13 -.

Purpose of the document

Timesheets are required for an HR or accounting employee to:

The timesheet helps the accountant to confirm whether the salary is legally charged or to each employee.

A specialist in the personnel department with his help monitors the turnout, and, if necessary, justifies the penalties that were imposed on the employee.

Such a document is issued along with a work book to an employee if he leaves. But for this, the person must submit an appropriate request ().

The timesheet form, which is approved at the legislative level, must be used without fail:

• in a government organization;
• at a unitary enterprise;
• that they are fulfilling the state order;
• some government corporations.

Legal framework

The obligation to keep records of working hours is established.

If such a requirement is not met, the company will have to pay a fine, as well as withdraw costs for wages. And the company will be refused if it wants to reimburse the amount paid for sick leave.

The very form of the document to be used in enterprises has been approved.

Sample time sheet filling

The company can use uniform forms or develop a form on its own.

In the second case, you will still have to use the details of the primary accounting documentation and data on how employees used the working time fund.

Most often, the unified form of the timesheet is being finalized. Add some additional graphs and codes.

What data is entered

In the document, each position is reflected in two lines. The upper one will contain a symbol in the form of a code, the lower one - how many hours the employee has worked.

If a failure to appear on vacation, illness is reflected, then only the code is put. The bottom line is skipped.

Each type of work or rest time has its own designation (alphabetic or numeric). The attendance / non-attendance codes are written on the title page of T-12.

They are also used if filled. It is advisable to use letter codes (they are easier to remember).

Any note about the reasons for the employee's absence and about the special work schedule should be affixed if there is a supporting document (, etc.)

For example, an employee did not come to his workplace, and you do not know the reason. Until the time sheet is submitted, the no-show column is left empty.

If a person brings a voucher, then a code is put on its basis. If such a document is not received, the code "NN" is put (failure to appear for an unexplained reason).

The timesheet is made up in a single copy, which is signed by an authorized person, the head of the unit and an employee of the personnel department.

The document must be kept for 5 years. If the working conditions are harmful and dangerous, then this period will be 75 years. Documents created after 2003 are stored for 50 years ().

Imagine a sample filling out a summary time sheet. Let's figure out how to fill out the T-13 form using the continuous method.

First, the name of the company and the structural unit are indicated:

Above reflect the name of the company, the full name of the entrepreneur and the structural unit. These can be such departments - sales, marketing, production.

Indicate the ordinal number of the timesheet and the date when it is drawn up (usually this is the last day of the month, which is reporting):

The document is drawn up within a month (from its beginning to the end). When reflecting data about employees, a separate line is filled in for each of them.

Indicate the number in order, which is assigned to all employees and use it in all accounting certificates.

This number will remain with the citizen even for a certain time after termination. They write the full name of the person.

The table indicates the attendance and how many hours worked. In this case, it is necessary to use a conventional designation.


The example has codes like this:

It is necessary to indicate the number of days and hours for the reporting period.

The fifth column will contain the number of days and hours that the employee worked for half a month.

The 6th column reflects the days and hours for the month. Indicate the data for calculating earnings in this way:

Wage type codes determine which transfers will be. The cipher is digital. In our example, wages and wages are reflected.

The costs will be debited from the account to the displayed wage type. There is only one account.
Column 9 will reflect how many days worked for a specific type of payment.

In the form of a timesheet, the upper cell contains data on attendances and, the lower one - the days that the person was on vacation.

If all employees are charged one type of payment, then its code is written at the top. Column 7, 8 is skipped, entering only how many days and hours worked in column 9.

Fill in the no-show data. Codes are put in to reflect the reason for the absence of a person.

Then the authorized persons put their signatures.

Who leads him in the organization

This document must be completed by an authorized employee. If the company has more than one department, and the time of work is taken into account for each such department, then several responsible persons are appointed.

The legislation does not indicate what position the person responsible for maintaining the report card should have.

The manager can appoint any company specialist he wishes. Even watchmen can be appointed responsible.

The employee who will be responsible for drawing up the timesheet must be appointed by order.

It must contain the full name of such a person and the full name of the deputy who will fill out the form in the absence of a responsible employee.


If there is no such order, it means that the additional obligation of the employee to keep the time sheet should be reflected in the employment agreement.

Otherwise, the management does not have the right to require the employee to fill out a document for recording working hours.

Since several responsible persons are appointed at large companies, they must fill out a document within a month, then hand it over to the head of the department for affixing a signature.

Such a boss will double-check the information and transfer the report card to the HR department. The personnel officers will check the information, fill out their documentation based on them, and give the forms to the accountant.

If the company is not large, such a chain is not followed. The timesheet is maintained by a personnel officer. Then it is transferred to the accounting department.

Types of forms (T-12, T-13)

The approved T-12 form contains the following sections:

Form T-13 has only one section, which records the attendance of workers in automatic mode.Opening times are reflected in 2 ways, such as:

The company itself chooses which method is more suitable for it. If the company has a constant working day, then the second option is preferred.

If the accounting of working time is summarized, then a complete registration is needed. Form T-13 is used in companies where there are special turnstiles - automated systems that will control the attendance of personnel.

Form T-12 is universal. The report card can be:

• in paper form;
• in electronic format;
• filled in specialized accounting programs, such as 1C.

The electronic form is increasingly chosen, as it is easier to correct.

Vacation and business trip notes

The code that is put if a person is sent on a business trip is K or 06. For the entire period of absence from the enterprise for this reason, the employee will receive an average salary ().

In accordance with the standard, on the day of departure and arrival, turnout is set according to agreements between the manager and the employee.

Usually, such nuances are prescribed in the order. This means that a code can be prescribed in the report card, which means the presence of a person at work or the code of his absence. They also reflect how many hours a person worked.

For example, an employee returned from a business trip and worked for 3 hours. The code "K", "I" and the clock - "3" are prescribed in the form.

The posted person is not obliged to comply with the company in which he arrived, as well as the schedule that was established at the place of main work.

If a person is absent, and the reasons for his absence are not known, then NN is placed. After establishing the reason for the omission of work, the PR is indicated.

Additional sheets are attached to the timesheets, certified by the signature of the responsible employee. If you skip not the whole day, it is indicated how many hours the person worked per day.

Video: how to keep a timesheet

If a person who is on a business trip takes it, this is also recorded in the report card. What rules should be taken into account when affixing leave marks?

It is important to understand:

• what kind of vacation;
• when the employee's vacation begins and ends;
• which method is used - continuous, registration of deviations.

Each type of vacation has its own designation:

The required code is put in the time sheet by an authorized employee for each day the person is absent.

If a continuous method is used, then other days will reflect the designation I (turnout). If the deviation accounting method is used, then the columns are skipped.

What is the corrective option for?

An additional document is called a corrective report card, in which information is prescribed for each employee. A memo from an authorized person must be attached.

For example, a person did not show up for work. Absenteeism was put on the report card. For such a misconduct, an employee can be fired.

He later brought a certificate of incapacity for work. In this case, you need to fill out a corrective report card.

To correct information:

1. Determine if edits need to be made.
2. The person in charge writes explanatory notes.
3. It is necessary to draw up a corrective report. This is the same form as the main timesheet. But the column "View" will have the inscription "Corrective". All timesheets with revisions are numbered. The main timesheet is not taken into account in numbering.

The form can be filled in in 2 ways:

Companies are more likely to choose the first option. The legislative norms of the Russian Federation do not contain requirements regarding the form and standards for filing correction sheets.

This means that the person in charge has the right to independently choose how to submit information. The correcting document should contain a reference to the number, and not to a specific employee. After all, subordinates may have more than one personal card and number.

Nuances when drawing up in a budgetary organization

Many are interested in whether the use of the T-13 form in budgetary institutions is allowed, and also whether there is a need to reflect the time of processing (if an irregular day).

Budget organizations should use the new template for filling out the timesheet form 0504421.

Any organization compulsorily maintains a timesheet. The rules for the design of this document, its purpose and a ready-made example that can be used as a sample are all discussed below.

You can download a sample letterhead at the end of the article.

The planned duration of the shift and the total number of working days in a month will almost always differ from the hours and days that were actually worked. To record the fact, a timesheet is kept: it allows you to collect all information about the working time that was actually worked.

The purpose of this document is twofold:

1. Get information about the entire period of time worked.
2. Receive data on no-shows for the same period.

Such information will be useful, first of all, to an accountant. Also, the information will be needed by some reviewers - the corresponding description is given in the table.

accountant	calculation of all payments that must be transferred to workers: salary, vacation pay, travel allowances, etc.
FTS representative	inspectors are interested in the correctness of the calculation of payments and taxes from them: often the company is checked for whether the tax base has been underestimated
FSS employee	the hours worked are of interest to the fund in connection with the calculation of social benefits (for example, childcare)
labor inspection worker	inspectors are interested in whether the rights of workers have been violated
Rosstat representative	Rosstat employees collect statistical data - for example, based on information from the time sheet, they draw up a single

Shape: blank and sample

Each company has the right to use both its own sample and keep track of working hours using a special form T-12... You can take its form as a basis (it is given below) and adapt it to the needs of the company.

The document consists of 3 main parts:

1. The title page contains a unified system of codes, with the help of which they indicate, for example, additional days off (due to overwork), sickness due to sick leave, downtime due to the fault of the employer, etc. Each circumstance has an alphabetic and digital code.
2. The second (tabular) part is the actual accounting of working time. It is carried out on a daily basis (including weekends and holidays).
3. And the third part is also presented in the form of a table. It provides information on the payment of wages (amounts, hours and days, rate).

This is what an empty T-12 form looks like.

Along with the T-12 form, there is also the T-13. It lacks the last (third) part - that is, this document is a simple timesheet for recording working hours, without payroll calculations. A finished example of a document is shown below.

Procedure for maintaining

Specially appointed employees keep the document: they record working hours for each day. As a rule, the person responsible for the correct design is the director of the structural unit (for example, the sales department). Responsibility can be shared by his deputy. If the company is large enough, they introduce a special position of the timekeeper, who records all the information.

In any case, the responsible persons are always appointed by the head, which is indicated by the corresponding order (free sample) - for example, the document shown below.

NOTE. All responsible persons must familiarize themselves with the text of the order and sign and date.

In general, the order looks like this:

1. The responsible person records information for each day.
2. After filling out (at the end of the month), the document is transferred to the personnel department.
3. After the personnel department, he enters the accounting department.
4. The last signature remains with the head of the structural unit.

NOTE. When the document is completed and signed by all responsible persons, then it is filed and sent to the archive for storage. The minimum shelf life is 5 years. But if the work at the enterprise is carried out in hazardous and harmful conditions, the storage time increases significantly - at least 75 years.

How to fill out a timesheet: step by step instructions

When filling out, a single notation system is used. The time sheet records the hours worked in accordance with the rule "one position is assigned to one position." Only those employees who have an employment contract are taken into account, including internal part-time workers - for them, in particular, it is necessary to register information twice.

Data on such employees are not taken into account:

• workers informally;
• external part-timers;
• working on the basis of a civil contract.

The filling procedure provides for the correct design of the title page and the tabular section itself.

Title page

The following information is recorded here:

1. The name of the company (a short version is allowed, for example, LLC "Alpha").
2. OKUD and OKPO codes.
3. Number - the company chooses the numbering system independently. For example, the common variant is the sequential assignment of numbers throughout the calendar year.
4. Reporting period - i.e. month with start and end dates for document maintenance.
5. The date of drawing up means the last day after which it must be signed by all responsible employees. Then the document goes into archival storage.

Tabular part

Here you need to fill in all the columns:

Information for calculating wages

If the T-12 form is maintained, then this section is also filled out. Here, information is recorded mainly about 2 forms of payment:

1. The actual salary (indicated by a 4-digit code 2000).
2. Vacation payments (denoted by the code 2012).

All amounts are debited from the so-called correspondent account - it will be the same, regardless of the type of payment.

As usual, working hours are recorded taking into account the total number of days and hours.

At the end of the document, all authorized employees put their signatures:

• the person who maintains the document (if there is one)
• HR representative;
• the head of the unit.

Video instruction for registration

Video commentary on filling:

Additional sheet

There are several cases when the timesheet itself will not be enough, since accounting involves recording additional information. Then you should draw up another sheet:

1. If an employee leaves in the middle of the month or at the beginning. In this case, all actually worked days and hours are recorded just on an additional sheet. And in the form they make an entry "Fired" on the exact date when the firing took place. Then the document is submitted together with an additional sheet.
2. It will also be needed when the employee did not work, but at the same time did not make contact and did not notify the reasons for his failure to appear. If he did not appear (or did not take the documents confirming the validity of the reason), and the time has come to hand over the document, code 30 is put (letter designation "НН").

In such cases, it is best to make all the marks with a pencil. If later it turns out that the employee, for example, received a sick leave, you should put a mark on code 19 (letter "B").

Summarized accounting: calculation features

If the normal number of hours (8 hours a day and 40 hours a week) cannot be observed, then the total duration of the time actually worked is determined as a simple sum. This procedure exists in enterprises that:

• work around the clock, in shifts;
• use a flexible schedule;
• organize a rotational work method.

Then the accounting period becomes the main concept. - a calendar month, 1 quarter or the whole year. The specific interval is chosen depending on the characteristics of the enterprise. For example, if it is supposed to work in dangerous and harmful conditions, then the period of 1 quarter is taken as the basis.

If for some time the employee did not perform work for valid reasons, then this time is not taken into account (i.e. it is completely excluded).

Non-standard situations: what to do

In most cases, it is quite simple to draw up a document, since accounting is based on an even, equal distribution of working time for each employee. However, this order is often violated due to certain circumstances, for example:

1. If a colleague asks for time off, and the manager does not mind, then only the hours actually worked (in whole numbers) are recorded. Absence is indicated by the mark "I" or two digits "01".
2. If he is sick, then put "B", and at the bottom of the field are left blank. Of course, the presence of a sick leave is a mandatory requirement for such a mark.
3. If it was planned, and the employee took it by agreement, in accordance with the current procedure, they put the designation "HB" (in the digital version, the code is "28"). There are times when the true reasons for the absence are temporarily unknown. Then you can put "NN", but if the situation becomes clearer, the appropriate designation is selected, and "NN" is crossed out.
4. If a colleague went on a business trip, mark "K". When he officially returns and starts his usual duties, put the letter "I".

How to make changes

Time tracking involves recording information that may change during the day or week, therefore, the timesheet provides for the possibility of making changes. Adjustments must be made in order to reflect the actual situation, the truth of which is documented.

However, there are 2 ways to make corrections:

1. Inaccuracies are allowed, but the document is supplemented with a so-called corrective form. Both papers are fed together for inspection.
2. The original document is corrected, but no additional form is drawn up. Then you need to carefully cross out all the incorrect data. This is done with a horizontal bar. If erroneous information is contained in adjacent fields, a single line is crossed out.

In this case, a corresponding entry must be made, which explains the situation in detail, for example.