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A document showing the number of hours worked by an employee per month is a time sheet. In it, the employer also indicates the total number of absences of the organization’s employee.
Based on the information entered in the form, wages are calculated. Maintaining such documentation is the responsibility of the employer. It is also enshrined in the Labor Code of the Russian Federation (Article 91).
The time sheet is kept not only for calculating the final salary. This function of the document, although the main one, is not the only one. Information from the presented register is also used to generate statistical data on personnel. In the future, it may be transferred to Rosstat or other analytical agencies.
Regardless of the length of the working day and type of employment, there are two main ways to maintain the submitted form:
In the first case, the employer records all employee appearances and absences from work, overtime hours worked, etc. In the second, only deviations are entered into the working time sheet. For example, they record tardiness or delays at work (this method is used primarily in cases where the duration of the shift is unchanged).
Important: It is advisable to confirm the reasons for absences or a reduced number of hours worked with documentation, for example, a certificate of incapacity for work.
Previously, the employer was required to keep the time sheet for 1 year. Since August 25, 2010, this provision has lost force. According to current legislation, such documentation must be kept 5 or 75 years. The total time depends on the type of enterprise. The last category includes organizations in which working conditions are recognized as difficult and hazardous to health.
The submitted documentation has two forms: T-12 and T-13. The difference between them is small. The first type of timesheet allows you not only to record total employment, but also to monitor payments to employees. Form T-13 does not have the latter function - a similar version of the document is used in institutions with automatic recording of employee attendance (for example, through a special turnstile). It is considered the simplest.
Document management is often associated with a number of difficulties. For example, problems arise when creating or filling out a time sheet form. You can look at ready-made samples on the Internet, and then draw up the necessary documents by analogy with them.
The use of such documentation can significantly simplify the process of calculating employee salaries. The risks of penalties from regulatory authorities are reduced.
The accounting department is responsible for maintaining and storing documentation of this type. Often, old time sheets are transferred for storage to government agencies, but for this it is necessary to first conclude appropriate agreements with them.
Each organization must keep daily records of the presence of employees at their workplaces; for this, the HR department uses a unified form of time sheet in the T-13 form. It allows you to record their presence, lateness and absence, the reasons for which can arise for various reasons, both valid and not valid. Based on the data from the timesheet at the end of the month, the accounting department calculates the wages of employees, especially for those employees whose wages are based on the time they are present at the workplace.
The time sheet plays an important role in the operation of the enterprise, from recording employee attendance at the workplace to calculating their wages. Each event has its own special code, which can reflect the time of the working day, illness, business trip, vacation, including lateness and absence of the employee from work. In addition, this document allows you to track the norms of the working week and make certain adjustments to the work process.
Thus, based on the report card data, the manager can make certain decisions on changing the employee’s work week if there is overtime; this can quite often occur with a flexible schedule or replacing a sick employee. Also, based on the report card data, you can make a decision both on bonuses and incentives for the employee, and on depreciation and imposition of penalties.
Please note that the first part of the timesheet, for the first half of the month, is submitted to the accounting department to calculate advance wages, and based on the fully completed timesheet, a full calculation of wages is made.
The timesheet can be filled out in two ways; you should choose the one that is most convenient and understandable:
Event | Digital code | Letter code |
Standard working day, employee is present at the workplace | 01 | I |
Holidays and weekends. With a standard 5/2 schedule, this is usually Saturday and Sunday. With an individual schedule, for example, 2/2 it can be any day | 26 | IN |
The employee is on annual paid leave | 09 | FROM |
Leave to care for a child whose age does not exceed 3 years | 15 | coolant |
Vacation provided at your own expense, without pay | 16 | BEFORE |
Maternity leave | 14 | R |
Sick leave | 19 | B |
Business trip | 06 | TO |
Absenteeism of an employee due to unknown circumstances | 30 | NN |
Filling out the timesheet is not particularly difficult; to do this, select the accounting option that is convenient for you and enter the appropriate data and codes:
According to the law, the following types of such leave can be distinguished:
If there are holidays during the allotted vacation, in accordance with the production calendar for the current year, such days are marked with code “B”. So, for example, if an employee went on vacation from June 9 to June 16, and during this period there is a holiday on June 12, then instead of the code (OT), you need to write code “B”. This day is not included in the paid vacation period.
If during vacation an employee suffered an illness and provided sick leave as confirmation, then instead of the “OT” code, you must write down the “B” code, in accordance with the sick leave. In this case, the leave will be extended for the duration of the illness.
The time sheet is intended for entering information about the time actually worked by employees of organizations. It must be said that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet form if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferable.
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The form is filled out either by an employee of the HR department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the accounting department specialists calculate wages and other payments to the organization’s employees. In fact, the time sheet is one of the most important accounting documents. And while small companies can easily do without it, large enterprises are required to keep such timesheets.
Depending on the personnel records system adopted at the enterprise, a time sheet can be generated either one for all employees of the organization, or maintained separately in each department.
The timesheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the timesheet will be equal to the serial number of the month in which it was created. The timesheet preparation period covers all days of the month.
You can fill out the timesheet either electronically or in writing. However, after entering all the necessary information, it will still have to be printed for the signatures of the responsible persons.
Let's start with the T-13 form, which is now used much more often for maintaining time sheets.
The unified form T-13 or electronic time sheet is well known to HR department employees. This is not the only way, but it is definitely the most standard way to account for hours worked. If you keep records manually, you should use Form T-12.
Timesheets are a common tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absence from work, including student leave during the session, advanced training and several types of disability leave. The period for which the document is completed may be less than 31 days.
A completed T-13 is the basis for calculating wages.
Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is entered in accordance with internal requirements for maintaining timesheets.
The department name is also shown at the top. It must be remembered that the head of this department (even if filling out the time sheet is not his or her responsibility) must sign the completed form.
The order of employees is determined by the decision of the person in charge. Most often, alphabetical sorting is found, as in our example, but the option of arranging by personnel number is possible (column 3).
In column 4 we put marks by day:
I— (attendance) working day,
IN- day off,
FROM- vacation,
RP— attendance on a day off (working off),
TO- business trip,
PC- training,
U- study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without sick leave.
Under the I mark we put the number of hours worked that day. In column 5 we summarize the number of I in the line and the number of hours. We get 4 values for 2 halves of the month. In column 6 we sum up the values and get the final figure for the work for the month.
The number of hours for B, OT, K, B and other cases is not indicated in the fourth column. For this there are columns 10-13.
Designation codes may be different (for example, numeric). There is no specific format required by law.
The notation X shows that we are not taking this day into account: for convenience, the month is divided into two lines with unequal values. For months with 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):
By analogy, T-13 is filled out for visits in February.
Columns 7-9 indicate the payment code, number of days and type of charges. Our example uses the following codes:
Some enterprises approve a slightly simplified version of the time sheet without detailing the reasons for omissions. Column 4 indicates only 2 codes:
This method may be inconvenient because it does not record sick leave.
Depends on the position of the enterprise. These days can be counted as working days (I), or as advanced training (PC). Pay rates may also vary.
Yes. Maybe if there is a special order about extended working hours. Overtime hours can be marked with the symbol C.
The first is a manual attendance form. The second is electronic. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.
First of all, as in any other personnel records document, you first need to enter the details of the organization into the timesheet: its full name indicating the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, JSC), as well as the structural unit (department) for which this timesheet is maintained (if necessary).
Then you need to enter the document number for internal document flow in the appropriate column, and also indicate the reporting period that this timesheet takes into account.
This part of the timesheet includes the alphabetic and numeric codes used to fill out the necessary information for employees, as well as their decoding. They must be entered in the main part of the timesheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. If HR department specialists need to enter some additional codes into this timesheet form, they can be developed independently and entered into this table.
This section in the timesheet is the main one - it is where working time is kept track of. First, you need to enter the employee’s serial number in the first column of this section, then in the second - his full name (preferably his full name and patronymic to avoid confusion and errors). In the third column you need to insert the employee’s personnel number assigned to him during employment (it is individual and never repeated).
For each employee, the timesheet has two lines - they contain encrypted information about presence or absence at the workplace on each calendar day of the month. In addition, it is necessary to immediately indicate the reason for absence from work, if one has been established.
The reason is indicated in the top line opposite the employee’s full name, and in the bottom line the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.
The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.
In this case, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working days, weekends and holidays indicated for each employee.
It should be said that sometimes those responsible for filling out the time sheet only enter information that relates to the days when the employee was absent from the workplace. However, this option may lead to personnel and accounting errors, so it is not advisable to use it.
After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put a signature in the appropriate cells, which must be deciphered. The report card must also be approved by the head of the structural unit or the director of the enterprise - also indicating the position and signature with a transcript. The last thing you need to put is the date for filling out the timesheet.
It is not enough for a business entity to have one labor contract to pay its employees remuneration for their work. In the bay. In accounting, there is a primary document - a time sheet. Its maintenance involves constant recording of the work time or absence of each employee by the responsible employee at the enterprise.
Legislation establishes the obligation of each entity, which is an employer, to note the time of work, and this can be done in two ways - summarized and directly recorded on each day of arrival and departure.
This responsibility is entrusted to certain employees, for example, heads of structural divisions.
Or a special automated recording system can be used using employee presence cards.
In the latter case, it is still necessary to designate an official who will process the data and enter codes for the type of employee absence.
Absenteeism from work is divided into two types:
Important! For failure to keep track of work time, administrative measures may be applied to the company administration.
Based on the data compiled in the form of a time sheet, wages are calculated to employees throughout the enterprise. This document must be maintained even with a piece-rate system in order to take into account the exits and absences of workers.
The functions of the time sheet include, in addition to monitoring labor discipline, checking compliance with standards for the duration of a working day, week, month, etc., as well as recording the time an employee works overtime, on days of rest and holidays.
Attention! The Labor Code of the Russian Federation establishes two types of working weeks - six-day (36 hours) and five-day (40 hours).
Also, labor contracts and company regulations may use summarized recording of work time or establish an irregular day. In this case, non-compliance with the standards for the duration for a month is allowed, however, it is not recommended to violate the standards for a larger period.
The report card is an important supporting document during inspections of various kinds.
Most reports on personnel records and wage statistics are generated using time sheet data.
Rosstat has developed and approved two types of standard report forms - form T-12 and form T-13. The company can use them or, based on them, develop its own forms in accordance with its own needs.
Each enterprise has the opportunity to choose one of them to fill out and record it in its accounting policies. Timesheet form T-12 is used simultaneously to track time and determine wages for this time.
The T-13 form is more common among companies, as it allows you to automatically fill out the document and reflects only time tracking. To calculate wages, payroll or payslips are used.
The person in charge makes notes about attendance or absence every day. In this case, alphabetic or digital encryption is used, and it is also possible to indicate the duration of the employee’s stay at the place of work.
For these purposes, you can use programs on your computer or print out the template and fill it out manually. In the first case, the timesheet is printed after it is completely filled out at the end of the month.
Attention! Entries can be made in the working time sheet either daily about the presence or absence of workers, or as they deviate from established standards. Those. in the latter case, an entry is made, for example, if the employee is absent for any reason. But it’s better to enter data daily.
At the end of the period, the closed report card is checked by the head of the unit, after which he endorses it. Next, the document is sent to the HR department, which checks it with its data. After checking with the HR department, the time sheet is sent to the accounting department for salary calculation.
Important! The report card must be kept for five years. However, if they reflect work in hazardous conditions, then this period increases to 75 years.
You need to start entering data into the document from its header. It indicates the full name of the company and its code according to the OKPO directory. Then it is indicated for which structural unit this timesheet was compiled.
Important! If the company has a small number of employees, then you can create one time sheet for everyone. With many employees and departments, it is best to draw up your own timesheet for each department. Based on them, the personnel department can then fill out a single document.
The next step is to write down the serial number of the form, its date of preparation and the period recorded in it.
The main document is built in the form of a large table.
IN column 1 The serial number of the line in the document is entered.
Columns 2 and 3 must contain the employee’s personal data, the name of his position and his timesheet number.
Column 4 necessary to mark the employee’s attendance and number of hours. There are two cells allocated for each day, above and below. A special code is written at the top, and the number of hours corresponding to it is written at the bottom. For some codes it may remain empty. Moreover, the month is also divided into two periods of 15 days.
IN box 5 for each part of the month the number of days of work is indicated in the upper part, and hours in the lower part.
IN box 6 The same data is recorded in the same sequence, but for a whole month.
IN columns 7-9 information is recorded that is then used in payroll calculations. If a single payment code and a single corresponding account are used for all timesheet employees, then they can be written down in the table header. Moreover, in the report card itself columns 7 and 8 then they remain empty, and the data is entered only in column 9.
If payment and accounts for employees differ, then for each of them you need to write down the payment code in column 7, and in column 8 - the corresponding accounting account code. In column 9 the sum of days or hours that correspond to this pay code is recorded.
IN columns 10-13 The data on absenteeism for the month is summarized. No-show codes are indicated here, as well as the corresponding number of hours for the entire month.
After registration, the time sheet is signed by the responsible person, indicating his personal data and signature. Then he is endorsed by the head of the department for which the document was made and a personnel specialist.
When filling out the document, you need to use special symbols in the report card. As a rule, a digital and alphabetic code is established for each employee’s attendance or absence. Any of them can be used, at the request of the personnel employee. You can’t just put data in the report card - for each code there must be a document confirming this.
The most commonly used codes:
Time sheet 2019 download form in excel for free T-12, T-13
08.01.2019
Unified forms of report card No. T-12 "Record sheet working hours and calculation of wages" and No. T-13 " Time sheet"approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” They are unified forms of primary accounting documentation for recording labor and its payment (for recording working hours and settlements with personnel for wages).
Commencement of the resolution: 04/03/2004.
Government institutions (state-owned, budgetary, autonomous) use the report card form according to OKUD 0504421 ""Tablet for recording the use of working time" approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application", as amended Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n and dated November 17, 2017 No. 194n.
Regarding forms T-12 and T-13 (continued):
According to information from the Ministry of Finance of the Russian Federation No. PZ-10/2012from 01/01/2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.
Time sheet working hours and wage calculation(Form N T-12)
Time sheet(form N T-13)