How to make a timesheet: sample filling

Any business pays wages based on actual hours or days worked. These data for accounting and payment of wages according to hours worked require a special form for primary accounting. Such a form is considered to be a timesheet.

Below is information about this document, its rules for filling out according to the working hours worked at the enterprise.

Why is this document necessary and why should I issue it?

It should start with the fact that the timesheet is a document that every employer or his agent must maintain in the enterprise, regardless of the number of employees and the form of ownership in the staffing table.

If this document is absent at the enterprise, this will lead to the responsibility of the management in the form of fines when checked by the labor protection body.

In the case when labor remuneration occupies a very significant place in the costs of the enterprise, the documents during the tax audit can issue a hypothesis regarding the unjustified accrual of salary and its exclusion from the list of expenses of the enterprise. In this case, unpleasant consequences will take place.

Forms T-12 and T-13: rules and stages of filling out

The timesheet is kept every working day of the month, and on the last day, a report on the total number of days / hours worked is prepared... The prepared document is sent to the accounting department.

Here is an example of instructions for filling out a time sheet and calculating wages, taking as a basis the forms T-12 and T-13. They are not significantly different.

• In the upper part, the name of the organization should be indicated in accordance with the constituent documents and the name of the structural unit, if any.
• The cells "compilation date" (the last day of the working month) and "document number" are filled in.
• The "reporting period" indicates the time interval from which the number of wages is calculated according to the plan.
• The first column in the timesheet indicates the ordinal number of employees.
• Columns 2-3 are filled in on the basis of personal cards of employees in accordance with the T-2 form, instituted on the basis of an order for admission to the enterprise.
• Columns 4 and 6 are intended for codes of expenditure of working time and information on the number of hours worked in the past month.
• Columns 5 and 7 are intended to mark intermediate results for two halves of the month.
• Columns 8-17 are filled in at the end of the reporting month.
• The total number of days does not include the days of absence of the employee (sick leave, business trips, absenteeism, weekends).
• Columns 14 and 16 are filled with the number of days and hours.
• 15 - code of reason for not showing up for work
• 17 - the total number of holidays, days off of the employee for the reporting month.

The document is signed by an employee of the personnel department, structural unit, director or any person authorized by him.

Drawing up a timesheet with a shift schedule and other nuances

According to the 91st article of the Labor Code of the Russian Federation the employer must keep records of the actual hours worked by each employee... Working hours are paid according to the physical location at the place of work. They are calculated by registering the appearance and non-appearance at the workplace.

Shift work is a condition of the collective agreement and must be documented. Shift work can be carried out exclusively according to the shift schedule in accordance with Article 103 of the Labor Code of the Russian Federation. It takes into account daily working hours and frequency of shifts. The shift schedule in this case acts as a local independent normative act.

To coordinate work on night shifts, it is required that the work be included in the list determined by the contract or act of the employer under article 97 of the Labor Code of the Russian Federation.

In practice, the most often used schedule is the daily work of the "time-rate regime". With the time-based regime, the worked shifts per month are taken into account, and its duration should be the same throughout the entire period. The work performed in excess of the duration cannot be compensated for by a defect on another day or time off.

If the conditions of the enterprise do not allow observing the working conditions in accordance with Article 94 of the Labor Code of the Russian Federation, they undertake the introduction of a summarized accounting of the working time. Shift work can be combined with the introduction of time tracking. The procedure for introducing summarized accounting in the company is regulated exclusively by the internal labor regulations. Article 104 of the Labor Code of the Russian Federation requires only not to exceed the nominal number of working units per month.

The following video describes in detail the procedure for maintaining a timesheet:

Sanctions in case of incorrect filling of the timesheet

In the course of tax and financial audits, auditors may find the following types of violations in filling out the time sheet:

• salary data do not correspond to those specified in the primary reporting documents and the report card;
• salary data do not correspond to those specified in payment and settlement documents and timesheet;
• the use of codes and designations is incorrect;
• overtime or overtime is not included;
• calculation of the amount of benefits on a sheet of temporary disability.

Violations can lead to the imposition of penalties on the accountant or employer up to 5000 rubles... Failure to have a report card or its absence in the workplace during the audit of auditors may entail an administrative penalty in accordance with Article 5.27 and the imposition of fines on the head of the unit in the amount up to 50,000 rubles.