In accordance with part 3 of article 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee.
To do this, employers can use one of the approved unified forms:
- form No. T-12 - can be used if the organization jointly keeps track of working time and settlement with personnel for wages. At the same time, it is allowed to use the form without filling out the second section related to the calculation of wages.
- form No. T-13 - used in conditions of automated data processing. Forms of this form with partially filled details can be created using computer technology. Such details include: structural unit, surname, name, patronymic, profession (position), personnel number.
The timesheet is kept by an authorized person in one copy, signed by the head of the structural unit, HR employee and transferred to the accounting department.
Completing the timesheet
Filling out the timesheet can be carried out by the method of continuous registration of attendance and absenteeism for work, or by registering only deviations (absenteeism, lateness, etc.).Let's consider these two methods using the example of filling out the form No. T-13.
Option number 1
In form No. T-13, the upper line is used to mark the symbols (codes) of the costs of working time, and the lower one - to record the duration of the hours worked (in hours, minutes) according to the corresponding codes of the costs of working time for each date.
In the example presented, the costs of working time are taken into account in the Table by the method of continuous registration of attendances and absenteeism for work. When reflecting absenteeism, which is recorded in days (annual basic paid leave (OT), days of temporary disability (B), unpaid leave (DO), absence during the performance of public duties (D), annual additional leave without preservation of wages (DB)) in the report card, in the top line in the columns, only legend codes are put down, and in the bottom line, the columns remain empty.
Option number 2
Sample timesheet (excerpt)
In the example presented, the costs of working time are taken into account in the Timesheet by registering only deviations (work on weekends (RW), delays).
When reflecting absenteeism for work, which is recorded in days (days of temporary disability (B), business trips (K)), in the Table, in the top line, only legend codes are put in the columns, and in the bottom line, the columns remain empty.
When filling out columns 5 and 6 of the Timesheet, the number of days worked is entered in the upper lines, and the number of hours worked by each employee during the accounting period in the lower lines.
Every company and entrepreneur acting as an employer, when using the labor of employees, should take into account their working hours. The legislation provides for the use of a special form for these purposes, which is called the timesheet. Responsible officials are responsible for filling it out.
The Labor Code of the Russian Federation establishes that every employer, regardless of ownership, must keep records of the hours worked by his employees. For the lack of tabulation, administrative punishment is provided for both the organization itself and its responsible employees.
A report card is a form that contains information about working days for each employee, as well as not going to work for valid or disrespectful reasons. It can be conducted in two ways:
- All data on the presence or absence of employees is kept daily.
- Data in the timesheet is entered in case of deviation, i.e. in case of absence, no-show, lateness, etc.
Based on the information in this document, salaries are calculated for all company personnel. It allows you to control the observance of labor discipline, as well as the norm of the duration of the working week, the duration, the performance of duties on weekends.
The legislation establishes a 40-hour week for a five-day work, and a 36-hour week for a six-day work. With the summarized accounting, the norm may be violated, the main requirement is that it correspond to a certain amount for the reporting period, for example, a quarter.
When a check comes to the enterprise from the labor inspectorate, the main document that they request is the timesheet. He is also the main source for the formation of statistical reporting on labor and personnel.
The procedure for applying the timesheet
The tabulation is assigned to a certain employee, who is supervised by the head of his structural unit. Timesheet entries are made every day.
According to the norms of the law, an economic entity has the right to use a form in the form T-12 or form T-13, approved by Rosstat. The first option is used both for accounting for the period of work and for calculating wages. The second document can be used if the working time is reflected automatically.
Also, the company can develop its own document, taking into account existing needs. Moreover, it must contain a number of mandatory details. Personnel accounting programs contain unified forms.
The timesheet can be filled manually or using a computer. In the latter case, all information is entered into the program, and the form itself is printed at the end of the month.
In this case, special designations are used in the report card. They are alphabetic and numeric. For example, the work of an employee within the normal range is reflected by the letter I or code 01. First, the code is put in the document, and then the duration of the work. You can't just use ciphers, they must be filled in on the basis of supporting documents or in some other way.
The timesheet reflects all the time, including business trips, vacations, sick leaves, etc. You can put down the type of payment code in the timesheet, which is a four-digit digital code. For example, code 2000 is used for salaries, 2010 for civil contracts, 2012 for vacation and compensation, 2300 for sick leave, etc.
The timesheet is closed on the last day of the month or the next day. The person in charge submits it to the head of the department for verification and signature, and then sends it to the personnel department. The personnel service verifies the information from the provided timesheet with documents on personnel. After that, the timesheet is sent to the accounting department to make payroll.
It should be borne in mind that the report card should be provided in two parts, of which the first half of the month is provided for calculating an advance on wages, and the second half for calculating the full salary based on the results of the month worked.
The used document is filed into special folders, and at the end of the year it is sent to the archive, where it can be stored for up to five years. If, according to a special assessment, harmful and dangerous working conditions exist in the company, such a form must be kept for up to 75 years.
Time sheet filling sample
Please note that for convenience and better informativeness of the example, we have slightly modified the timesheet - some lines have been deleted, and some have been added, while the general meaning has not been changed. At the end of the page, you can download sample timesheets in Excel format.
You need to start filling out from the header of the document. The full name of the company and its code according to the OKPO directory are indicated here, on the next line - for which structural unit this time sheet is drawn up.
Then the serial number of the document, the date of preparation, and also what period it covers (usually a calendar month) are recorded.
After that, the main part of the document is filled in.
Column 1 - the number in order of the line in this time sheet
Columns 2 and 3 - Full name. employee, his position, assigned personnel number.
Column 4 serves for a daily record of the attendance or non-attendance of the employee. For each day, two cells are allocated one below the other - at the top, a code designation is indicated, usually in the form of a letter or number, the number of hours worked is entered in the bottom, or it can be left empty.
Basic codes for filling in attendance:
- I - if the employee has fully worked the working day.
- K - if the employee is on a business trip.
- B - this code marks weekends and holidays.
- OT - when the employee is on the main annual paid leave.
- B - In case of illness of an employee (sick leave) or temporary incapacity for work.
- TO - if the employee took a leave without pay (at his own expense).
- P - the leave provided to the employee on the occasion of pregnancy and childbirth.
- OJ - leave to care for a child under 3 years old.
- НН - in case of non-appearance of the employee at the workplace for unknown reasons. You can either leave a blank space or indicate this code until you find out the reason for the absence, if they are valid, then you will need to put down the code corresponding to the reason.
Column 5 indicates how many days and hours worked out for each half of the month - days on top, hours below.
Column 6 indicates the same data, but for the whole month.
Columns 7-9 are used to specify the information intended for payroll calculation. If for all employees who are included in the timesheet, the same wage code and corresponding account are used, then in the head of this table you need to fill in the corresponding columns of the same name. In this case, columns 7-8 directly in the employee's line remain empty, and you need to specify the data only in column 9.
If, during the month, the codes and accounts of employees differ, then in column 7 the digital code corresponding to the required type of remuneration is indicated. Following it, in column 8, you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked on the recorded type of payment.
Basic pay codes:
- 2000 - upon payment of wages under standard employment contracts and travel allowances.
- 2010 - in case of remuneration for labor under civil contracts.
- 2012 - if the employee is paid vacation pay.
- 2300 - upon payment of sick leave and benefits for temporary disability.
In columns 10-13, information is entered about the absence of an employee at the workplace - here you need to indicate the code corresponding to the reason, as well as how many days or hours it refers to.
In the lower part of the report card, on the left, the surname, position and personal signature of the person who filled it out is put. Opposite him on the right, the document is signed by the head of the department, according to which the timesheet and the employee of the personnel department are drawn up, indicating their data. The date of signing by each of the responsible persons is indicated here.
Nuances
An additional sheet may be added to the main report card, which must be filled in for the employee upon dismissal. At the end of the month, it is attached to the general report card, in which an entry is made for the retired employee “Fired”.
Absence of an employee for work
If the employee did not appear at work for an unknown reason, then in the report card in column 4 you need to put down the code "NN" or "30" - "Absent for unknown reasons." After the employee confirms the reason for absence - sick leave, absenteeism, etc., corrections are made to the report card and the "NN" code is changed to the corresponding reason for the absence.
Vacation sickness
If an employee fell ill while on annual leave and, upon returning from it, brought a sick leave, in this case, the indicated days of illness in the report card are marked with a code (B) instead of the stated vacation days (OT). In this case, the vacation will be extended for the duration of the employee's illness.
Holiday during vacation
If, in accordance with the production calendar, holidays fall on the vacation period, for example, the May holiday, then these days are not included in the vacation - instead, the code (B) should be entered. Other days are also marked with the corresponding code (OT). So, for example, vacation can fall on the day of Russia, if it is taken from 11 to 18 June. In this case, June 13 is marked with a code (B).
Time sheet Is an established document that contains information on the observance of the working hours by each of the employees.
Such a document should be in a single copy at each enterprise, the design has a number of nuances, which we will describe in detail in this article, we will also provide a sample of filling out a timesheet.
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How the timesheet is filled out
It is permissible to fill out one general time sheet for the entire organization or for each structural unit separately.
It reflects reliable information on the use of working time by employees of this enterprise. The timekeeper notes both the hours actually worked and the time not worked. It can be: downtime, illness, business trips.
The report card can be kept in two ways
There are ready-made unified forms approved by the relevant authorities:
- If the enterprise has introduced time-based wages, then forms T-13 and T-12 are used.
- If there is, then the company has the right to develop their own forms and forms for accounting and control.
Form T-12 - filled in manually.
Form T-13 - used where it is possible to automate the processing of accounting data.
In the T-12 form, notes are made with a ballpoint pen, carefully, without making blots, by hand. The corrector cannot be used.
Section 1 (columns 1–6) is drawn up in a table.
In the fourth column, 2 lines are allocated for marking the attendance or non-attendance of the employee. Filling Feature:
- the first line is filled with capital letters (legend);
- the second line contains a figure indicating the number of hours worked for a certain period;
Section 2 is completed by the accountant.
This section is presented in the form of a table, where the report card number for each employee, his salary and hours worked are entered. This data is used to calculate the salary.
On the fourth page of the form, you enter data that will help you compile statistical reports. It is filled in according to special instructions.
Second way of doing
In the T-13 form, some columns are already filled in automatically: department, name and profession of the employee, time sheet number.
Accepted conventions.
The complete list can be seen in the form T - 12. Some of the main ones are presented in the table:
- Working time Letter designation Numerical code.
- Turnout according to the usual schedule I 01.
- Night hours H 02.
- Exit on holidays and weekends RP 03.
- Recycling C 05.
- Business trip K 06.
- Vacation FROM 09.
- Additional vacation OD 10.
- Study leave U 11.
- Shorter working hours for on-the-job students HC 12.
- Study leave at own expense UD 13.
- Maternity leave Р 14.
- Parental leave up to 3 years old OJ 15.
- Holidays at own expense OZ 17.
- Hospital B 19.
- Shorter working day of Champions League 21.
- Absenteeism OL 24.
- Non-working days, closed at 26.
- Absence for an unknown reason HH 30.
Basic forms of timesheets
Figure 1. Form T-12.
Figure 1 is an example of the correct time tracking for the category of workers whose working hours are legally shortened.
So, on the eve of public holidays, the working day is shorter than usual by one hour. All employees of the organizations enjoy this right. The number seven is put on the report card.
Example. The employee Sidorov V.P. working day - 7 hours. Before the holiday, it will be 6 hours and the number six is \u200b\u200bput on the report card. This point must be observed so that there is no processing.
Figure 2. Form T-13.
Who has the right to fill out the timesheet
It can be completed by any employee appointed by the relevant order. For instance:
- Timekeeper - if there is a position in the staffing table. Completing the timesheet will be his direct responsibility.
- Another personnel officer. For him, keeping a report card is one of the main responsibilities. Therefore, she, among others, is prescribed either in the employment contract or in his job description.
- Human Resources Inspector.
- Any other employee entrusted with these responsibilities.
Typical mistakes that occur in the report card
Situation 1.
The employee goes on another vacation. Remember that holidays are included in the number of calendar days and are not marked with the letter "B" (weekend). You can put a symbol in the form "OT", or a number - "09".
Attention! If a non-working holiday (days) occurs during the vacation period, then it (s) is not considered a calendar day. In the report card, he (s) is indicated as output: the symbol "B" or the number "26" is used.
Example. Employee Rychkov V.V. draws up a vacation for 14 calendar days from 4.06 to 18.06. We take into account that June 12 is a public holiday. The report card will be filled in as shown in Figure 3.
Situation 2.
The employee, while on vacation from 1.06 to 15.06, fell ill. He informs the administration of the enterprise about his illness from 4.06 to 9.06 (6 days). There is a sick leave.
His vacation will last for 6 days, which he did not use due to illness.
In this example, the employee took three calendar days of vacation, then got sick and had 11 more calendar days. He must leave for work on June 22.
How is the timesheet filled out for part-time workers
If a part-time worker is “coming” from another company, then in the timesheet he is entered in a separate line with the assignment of a personal personnel number.
The main employee who performs additional work as a part-time employee is assigned two personnel numbers according to two different timesheets.
Or, as an option, one timesheet is kept, but for each position he occupies - a separate line and two different personnel numbers.
Special cases of business trip registration in the report card
When determining the duration of business trips, vacations or other moments, you can use the following recommendations:
- A business trip is marked with the letter "K". The duration of the trip is indicated in the corresponding order.
- If, while an employee is on a business trip, there is a day off or a holiday, then he is paid a double tariff. The report card is marked "K M", not the output "B".
How to correctly mark a business trip if an employee is on sick leave? A case from practice.
For production needs, the administration of the enterprise decides to call him and send him on a business trip even before the "closing" of the sick leave. In this situation, the actions of the administration and the employee are a violation of labor law.
The timekeeper actually fills in the timesheet like this:
- The fact of failure to appear (illness) before the start of the business trip is marked with the symbol "B".
- The symbol "K" marks the days of a business trip.
- After returning from it, we put either "B" (if the sick leave is not yet closed), or "I" - with a closed sick leave.
But, with such a filling of the report card, consequences are possible.
Risk 1. If the records look like this: "B" (illness), "K" (business trip), after it - "I" (attendance at work), without closing the sick leave, then, for the number of days the employee is on a business trip, the FSS of Russia does not recognize this part of the sickness benefit.
Risk 2. If the report card is filled in like this: "B" (illness), "K" (business trip), and after it - the continuation of illness "B" - then the FSS will refuse to compensate the entire amount of the benefit.
It must be remembered that sickness benefit is paid. If an employee goes to work, it means that he is able to work.
- The timekeeper fills out the form only if there are grounds: an order or a written order, or other documents.
- In a unified form, all the details that are provided for in it are entered, and all lines are filled in. Unfilled lines must be crossed out.
- Two timesheets are drawn up per month, for its first half and the second, if salary is calculated twice a month.
- Errors made when filling out the timesheet are corrected by strictly established rules: first, the incorrect entries are crossed out with one line, the correct entries are written above them. The employee who fills out the time sheet puts his signature and all persons responsible for this document sign.
- If the timekeeper does not yet know for what reason the employee did not go to the workplace, then the time sheet is put down - NN. When providing supporting documents, the time sheet is adjusted.
Who needs a report card and why
He, as a primary document, is needed:
- Accounting department.Based on this document, the employee's salary is calculated. The report card confirms the fact that the employee is performing his duties.
- Tax inspection.The correctness of the calculation or withholding of taxes from the salary is checked. A reconciliation of the data of hours worked, noted in the report card, with data on salary payments is made.
- The report card may be required by specialists from the Russian Social Insurance Fund.The correctness of the payment of benefits from the fund is checked.
- Bodies of the Federal Migration Service.When checking employers who attract foreign citizens as employees.
- Labor Inspection Specialists.The inspector, checking the report card, will be able to establish the fact. So, checking compliance with the overtime norm, a fine is provided for identified deviations. In case of repeated violation of the TK, the head may be dismissed from his post.
- The report card can be used as evidence in court when it occurs.For example, the legality of dismissal of an employee for absenteeism.
- Statistical authorities. A number of reports are drawn up according to the time sheet. For example, a report in the form P-4.
In any organization, a time sheet is mandatory. 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.
Main purpose
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:
- Get information about the entire period of time worked.
- Get data on no-shows for the same period.
Such information will be useful, first of all, to an accountant. Also, 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 understated |
| 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 |
| 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:
- 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 numeric code.
- The second (tabular) part is the actual accounting of working time. It is carried out on a daily basis (including weekends and holidays).
- 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 time sheet for recording working hours, without payroll calculations. A finished example of a document is shown below.
Maintenance procedure
Specially appointed employees maintain the document: they record the 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). His deputy can also share responsibility. If the company is large enough, a special timekeeper position is introduced, who records all the information.
In any case, the responsible persons are always appointed by the head, about which the corresponding order (free sample) comes out - for example, the document shown below.
NOTE. All responsible persons must familiarize themselves with the text of the order and put their signature and date.
In general, the order looks like this:
- The responsible person records information for each day.
- After filling (after a month), the document is transferred to the personnel department.
- After the personnel department, he enters the accounting department.
- 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:
- The name of the company (a short version is allowed, for example, LLC "Alpha").
- OKUD and OKPO codes.
- Number - the company chooses the numbering system independently. For example, it is common to assign numbers sequentially throughout a calendar year.
- Reporting period - i.e. month with start and end dates for document maintenance.
- 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:
- The actual salary (indicated by a 4-digit code 2000).
- 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 based on 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 any)
- hR representative;
- department head.
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 another sheet should be drawn up:
- 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 along with an additional sheet.
- 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 absence. If he still did not appear (or did not take 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 it later 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. - calendar month, 1 quarter or the whole year. The specific interval is selected depending on the characteristics of the enterprise. For example, if it is supposed to work in hazardous 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 counted (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 the 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:
- If a colleague asks for time off, and the manager does not object, then only the hours actually worked (in whole numbers) are recorded. Absence is indicated by the mark "I" or two digits "01".
- 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.
- 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 is clarified, the appropriate designation is selected, and "NN" is crossed out.
- 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:
- Inaccuracies are allowed, but at the same time the document is supplemented with a so-called corrective form. Both papers are fed together for inspection.
- 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:
It can be done on the nearest free field.
Liability for incorrect maintenance
Correct document management is the direct responsibility of the company. Otherwise, quite significant penalties may follow.
It is interesting that in the Labor Code there is no article as such that establishes responsibility for the absence of a report card. However, in the Administrative Code it is - this is Article 5.27. It is regulated that the absence of a document will lead to penalties:
- For responsible persons from 1000 to 5000 rubles.
- For a company as a legal entity from 30,000 to 50,000 rubles.
If there is a time sheet with errors, different measures are taken. They are set depending on whether the malicious intent that led to these errors is detected. For example, a company assigns an employee days not actually worked in order to “reduce” its profits and thus pay less tax. The sanctions will be applied in accordance with the specific circumstances of the violation (they will largely depend on the amount).
When concluding labor contracts with employees, an economic entity must organize the recording of their work time. 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 charged.
The legislation requires the administration of the organization or individual entrepreneur of the organization to keep 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 time sheet is used in payroll, especially with a time-based system. Together with the employment contract, the time sheet is one of the justifications for the costs of the enterprise, especially with respect to taxation.
The time sheet not only records the working hours, 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 unit 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 company's administration 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 time sheet
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. This code is further 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, 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.
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, rest days should be extended for the period of sick leave, or postponed to another time.
Initially, the vacation time should be marked in the report card with the letter code "OT" or digital designation 09. After the sick leave is provided, the report card should 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, an 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 should 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.