Accounting and control are the two main postulates of business. Therefore, timesheet accounting is relevant for all companies that have at least one employee on staff. And these are not just internal documents for calculating remuneration and identifying violations. This is the obligation of every employer established by the legislation of the Russian Federation. The correctness of timesheets is monitored by labor and tax regulators, Rosstat and the labor inspectorate. Therefore, a company that has hired personnel must implement the entire package of internal documents regulating timekeeping.

Timesheets - standards, rules and methods of maintaining

The procedure and rules for keeping records of working time in an organization are regulated primarily by Article 91 of the Labor Code of the Russian Federation (Part 4), which states that all employers are required to keep regular records of working time for each employee of their enterprise. Only on the basis of this register can salaries and bonuses, compensation payments for vacation and sick leave, as well as other subsidies to the employee be calculated. All enterprises with hired personnel must fill out a monthly accounting sheet, regardless of their legal status and organizational form: and legal entity. individuals and individual entrepreneurs.

Secondly, the accounting sheet, being the primary document of accounting and personnel records management, is subject to the regulatory requirements reflected in the Resolution of the State Statistics Committee of Russia No. 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment.”

Basic requirements for primary accounting:

1. Only an employee of the enterprise assigned to this function by order has the right to keep a record of working hours, otherwise his actions during the inspection will be declared unlawful, and the register itself will be invalid. In this case, the employer must first offer the employee to perform this functionality for an additional fee, and he has the right to refuse this obligation. Unpaid accounting work is also illegal. As a result, before filling out the timesheet, the enterprise must ratify the order for the appointment of a timekeeper with all the details, including the employee’s familiarization visa. The position of the employee does not matter, it could be:
2. Methods for maintaining primary records of hours worked are not regulated by law. The key rule here is that the use of any of the methods is secured by local regulations on timesheets and internal labor regulations.

   Without regulations approving the internal accounting rules, the time sheet will be declared invalid

3. Back in 2013, regulations established that each employer has the right, at his own discretion, to choose the accounting method that is more convenient for the enterprise, this could be:
   • manual method, when the timekeeper maintains a register on paper, regularly filling it out by hand. This method takes place in companies where there is a minimum number of employees and accounting is elementary, for example, when everyone works the same amount of time, without overtime;
   • electronic form, for example, keeping timesheets in Excel. This is the most common method for small and medium-sized enterprises. Excel allows the timekeeper, using formulas previously entered into the file, to automatically calculate the final figures for each employee, department, organization and store all timesheets in electronic form for the whole year;

     It is convenient to keep timesheets in Excel format

   • automatic timesheet accounting is the most efficient online method, which, being connected with 1C and the enterprise access system, allows you to control the entry/exit of each employee in real time. Each head of a structural unit or general director has the opportunity to look at the time worked for each subordinate (and for himself). It is clear that such accounting is used in large enterprises, as well as in departments and government agencies. This method makes it possible to reduce errors to zero, reduce the influence of the human factor and automate the process.

     In the 1C program associated with access mode, accounting is actually carried out automatically

4. According to the form, there are four possible options for maintaining a record sheet:
   
5. Storage of accounting documents must be carried out on the basis of archiving requirements, as well as Article 29 of Law No. 402-FZ. Shelf life - 5 years.

The correctness and regularity of filling out the time sheet is monitored during desk and field inspections. The labor inspectorate can also check how the timesheet is kept. Therefore, control of primary documentation is a serious process for all employers.

Participates in recording working hours and in statistical reporting for the enterprise.

The timesheet is useful for correct internal accounting of certain types of employee working time. It provides a full justification for monetary demotivation, as well as the dismissal of negligent employees, serving as insurance for the employer in labor disputes (both internal and judicial). And timekeeping, when used correctly, is a good analytical tool for management accounting; on its basis, you can regularly build schedules and analyze the efficiency of using working time in an enterprise.

Video review: competent organization of time sheets

How to fill out a time sheet correctly

First of all, you need to understand the fundamental requirements for keeping time records:

1. The accounting register must be based on the production calendar approved at the level of the Government of the Russian Federation. The regulatory basis for determining non-working days is regulated by Article 112 of the Labor Code of the Russian Federation. The production calendar for each year determines the number of working days, holidays, and pre-holiday days shortened by 1 hour. The number of working hours for each quarter is regulated, and transfers are established according to the standard work schedule.
2. The timesheet opens on the first calendar day of the month and closes on the last day. If there is a production need, interim reporting is allowed, which is submitted on the fifteenth of each month.
3. It is prohibited to enter data in advance. Therefore, the timesheet must be completed and sent for approval within the first working days after the end of the month. The timing of the procedure must be established in the internal act.
4. Accounting can be carried out both for the structural divisions of the organization and for the enterprise as a whole. This point must be established in the internal accounting regulations. If accounting is done separately, as many time sheets are drawn up as there are departments in the organization.
5. Each cell in the report card must be completed.
6. When applying for a job, each employee is assigned a personnel number. It is considered incorrect to change this code during a person’s working life at the enterprise, that is, if the employee’s position changes, it remains the same. And even if a person is fired, his personnel number is not assigned to anyone for another three years.
7. When filling out the timesheet, unified codes for recording working time approved by the State Statistics Committee are used. There are two options to choose from - alphabetic and numeric. Which one will be used must be determined in the accounting regulations.

The Ministry of Finance of the Russian Federation, in its comments on recording working time, drew the attention of declarants that there are 2 types of timesheets (see Letter No. 02–06–10/32007):

• continuous method - information on the amount of time worked is recorded for each day of the month;
• deviation method - when only indicators that are not related to the standard of the production process are recorded (the person was absent from work, was on a business trip, was on regular vacation or rested without pay, etc.).

Step-by-step algorithm for filling out the timesheet

For a sample, let’s take the unified T-13 form, which reflects the scheme as fully as possible. The filling procedure is as follows:

1. The first step is to draw up the header of the report card, where the standard details for personnel records should be indicated:
   
2. The daily data of the accounting register is filled in in tabular form. Column contents:
   
3. The report card must be printed on paper and signed by the responsible employees:
   

Table: timesheet codes established by Goskomstat

Video instructions: how to fill out form T-13

Incorrect completion of the timesheet - typical errors and algorithm for correcting them

The most common mistake when preparing a form is the coding of vacation days during the period when the production calendar provides for holidays. If the vacation falls on holidays, the standard code for everyone is entered on the timesheet - “B” or “26” (day off). But weekends are not taken into account in the vacation period, so on Saturday and Sunday the employee must have “FROM” or “09” (vacation).

An equally typical discrepancy is the incorrect registration of business trips on a weekend or holiday. It happens that a person returns from a business trip at 00.01; according to labor legislation, this is recognized as the day of the business trip. And if this fact appears in the advance report for a business trip, then the code “K/06” (business trip) and not “B” should appear on the timesheet both on weekends and on holidays.

Making corrections to the time sheet is normal and permitted by accounting policy. If an error is discovered after the timesheet has been completed and signed, then the timekeeper must draw up an updated document. It is drawn up similarly to the primary timesheet with one difference - in the header of the document it is stated that the form is corrective, and the correct accounting codes are entered. The form is assigned a serial number next to the primary one. Adjustments must be documented. You will need to attach a service report to the report card, which should reflect the reasons and grounds for clarification, using copies of documents.

For example, a non-standard situation when an employee does not go to work and his manager is not aware of why this happened. According to the rules of personnel records management, you need to:

1. The manager must prepare a report and an absence from work report.
2. Two employees must sign the act as witnesses.
3. For the timekeeper, indicate in the document the code “НН/30” (failure to appear for an unknown reason).
4. Upon returning to the workplace, ask the person to explain the absence. Here are the possible options:
   • the employee presents a certificate of incapacity for work - the entry in the corrective document is changed to “B/19”, a copy of the sick leave is filed;
   • There is no document confirming a good reason - the violator of labor discipline must write an explanatory note. If the reason is not considered valid, absenteeism is indicated in the correction report. Copies of the act and explanatory note are attached to it.

The correction sheet can be filled out in two ways:

1. Duplicate in the report indicators that are not subject to adjustment, and make amendments only to those lines where necessary.
2. Fill in only those lines of the timesheet where you need to change the data.

A corrective time sheet is drawn up when it is necessary to make changes to an already signed document

Responsibility: if the time sheet is not kept, if there are errors

The timesheet records the fact of time worked; the amount of the wage fund, the amount of social contributions and figures for business expenses that reduce the tax base depend on it. Therefore, if, during fiscal control, the Federal Tax Service finds errors in the timesheet or its absence at all, this may lead to the recognition of business expenses as documentary unsubstantiated. And from here two options for sanctions can follow:

1. Fine and penalties for deliberately underestimating the tax base.
2. Recalculation of the tax amount.

The main shortcomings in maintaining time records fall under Article 52.7 of the Code of Administrative Offenses of the Russian Federation, and it provides for sanctions:

• 1,000-5,000 ₽ - a fine that is imposed on an official or individual entrepreneur if the violation is recorded for the first time;
• 30,000 -50,000 ₽ - fine for the organization for the first violation;
• 10,000-20,000 ₽ - a fine for individual entrepreneurs or management when a violation is recorded for the second and subsequent times, also for this they can be deprived of the position of the general director of the company for a period of one to three years;
• 50,000 -70,000 ₽ - fine for legal entities. persons upon repeated violation.

Fines are not imposed on the direct executor - the timekeeper can only be demotivated by internal acts. The management of the company as a whole and the responsible person certifying the document are responsible for the timesheet for the enterprise.

Keeping a timesheet is a constant and responsible job that must be paid, and this responsibility must be treated accordingly. Everyone who has been entrusted with this mission must scrupulously and accurately record every minute of the company's employees' working time. This affects motivation and regulates both internal relationships between employee and employer, as well as external labor disputes. There is also a rather serious responsibility on this issue, which is charged both to the management of the company (up to the disqualification of the general director) and to the entire organization as a whole.

We are 100% sure that you agree with the statement that filling out a time sheet– the task is important and responsible.

This is beneficial for both the employer and the employee.

In the first case, the boss can, with a clear conscience, “beat with a ruble” an employee who, instead of standing at the machine, was drinking beer at the Blue Oyster bar, and in the second, the janitor will be able to prove that he went to work on a legal day off (and what to do , if the New Year is not a decree for the weather, and it’s snowing with all its might?).

Filling out a time sheet: 3 categories of employees who need it and 3 options for the form

A timesheet is an act containing information about how each of those who work at the enterprise observes the work schedule.

Any deviations from the work schedule are also included here.

Filling out a working time sheet according to the sample is necessary:

company accounting department in order to correctly calculate wages and other payments (sick leave, vacation pay, bonuses, travel allowances, etc.)

But everything is not always so rosy!

Sometimes the goddesses of the calculator and the 1C program have to calculate the amount of the fine for absentees and those who are always late.

That is life!

• personnel officers to make “fateful” decisions on encouraging those who have especially distinguished themselves or intimidating slobs(for example, drawing up an order to issue a reprimand);

“advanced” management to make the right management decisions.

Maybe it’s still worth sending Maria Stepanovna, who manages to go on sick leave 7 times a year, to a well-deserved rest?

What kind of role model does she set for corporate youth?

Regulatory acts of Roskomstat have approved 3 samples of time sheets for filling out:

Rules for filling out a time sheet: 15 main postulates

1. The document is created in one copy.

A report card can be maintained either manually or in the form of an electronic document.

So if your warehouse manager is still not computer friendly, it doesn’t matter.

The function of filling out a timesheet is assigned to an employee (HR department, accounting department, department head) by a special order and is indicated in his job description.

So you won’t be able to just point your finger at Violetta Stepanovna running along the office corridor!

A few days before the start of the month (reporting), the responsible employee prepares a report card.

So think carefully about who the real guru is in your company.

On the title page you must indicate the full name of the institution (or department, if we are talking about it) and the date when the form began to be maintained.
The end date is indicated when closing the accounting sheet.

The next sheet contains an accounting table and information about employees.

Be careful not to accidentally “cross” one of your colleagues or “reward” them with a new dissonant surname.

This table contains the person’s first and last name and case (personal) number.

The number of columns must match the number of days in a given month.

In the box opposite each name, indicate how many hours this or that employee worked per working day, or the number of shifts in a shift system.

Do not forget that holidays and non-working days should also be celebrated, even if you personally do not work on this day, but barbecue at your friends’ dacha.

Filling out a paper or electronic sheet occurs every day.

The basis is official acts, for example, sick leave, notifications, orders, statements, written orders from superiors, etc.

You cannot delete any fields or columns from an approved table.

In the case of non-standard work (shift), you can only add special columns to record them.
To do this, you need to issue a special order from management.

2. Force majeure situations (lateness, absenteeism, etc.) and emergency circumstances are indicated using special letter and numeric codes.

The paper must bear the signature of the boss (of the entire company or a specific department).

Don't forget to "swipe" your report card.

If a third employee is filling out the timesheet according to the sample, he must also certify the data on the paper with his signature.

The employee tasked with filling out the timesheet should monitor the correctness of working time recording; he is responsible for the authenticity of the data.

So if the cleaning lady, Aunt Lucy, asks you to put a cherished mark on a document, and she herself tries to run away to the market for half a day, think about whether you need trouble.

3. It should be taken into account that in the form T-12, in two different sections, working time and its payment are recorded.

Sample of filling out a time sheet: everything will be clear!

“Chief, everything is gone!” or what are the consequences of filling out the work time sheet incorrectly?

“Raiders” from the tax office can even in the most wonderful company identify the following errors in filling out time sheets:

information about wages in primary reporting documents and timesheets is different.

For example, by order you sent an employee on vacation for 24 days, and he, poor fellow, according to his report card, returned to work after 20 days;

information about wages in the timesheet and settlement accounting documents is different.

Well, why did respected Sergei Petrovich do carpentry for 10 thousand rubles, but signed the statement for 8 thousand?

The timesheet contains incorrect codes and does not include overtime and overtime.

Don't be greedy!

You wouldn’t want your beloved wife to work for free on Saturdays, and you would be left on the weekend without her mind-bogglingly delicious borscht?

Amounts payable for sick leave were calculated incorrectly.

It's time for you, my friend, to refresh your memory of the relevant regulations.

For all these “sins” you (an accountant or manager) can be fined 500 rubles.

Well, if you have never heard of filling out a timesheet and there is no such document for recording working hours at the enterprise, then get ready to shell out up to 50 thousand rubles in accordance with Article 5.27 of the Administrative Code of the Russian Federation (http://koapkodeksrf.ru).

Once again about the procedure for maintaining time sheets in the video:

Especially for perfectionists: 4 tips for perfectly filling out a sample time sheet

Place marks on paper or electronic sheet only after you receive supporting documents.

Seryoga from the warehouse claims that he did not go to work for 3 days not because of heavy drinking, but was being treated for a common cold?

Wait for his sick leave!

If you make entries in the timesheet manually, do not disdain copies (for yourself) and drafts.

Even a CIA agent is not immune from loss and damage to documents, as well as typos.

If you have not yet understood the reason for an employee’s lateness or absence from work, use a special code for unknown circumstances (UH) to avoid getting into trouble.

Do not rush to stigmatize a person and call him a truant.

What if the poor fellow ended up in the hospital with acute appendicitis?

When making any changes to the work schedule, try to provide employees with the relevant documents as early as possible.

If your engineer is a passionate fishing enthusiast and he already has a box of worms and a bottle of cognac “for warming up” for the coming weekend, you should not show him an order about working Saturday on Friday evening.

Have pity on the person and do it at the beginning of the week!

Generally, rules for filling out time sheets are quite simple.

Every manager and HR employee should know them in order to correctly calculate wages and protect themselves from penalties in the event of an inspection by regulatory authorities.

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Personnel service of the enterprise: office work, document flow and regulatory framework Gusyatnikova Daria Efimovna

2.5. Time sheet

In accordance with Art. 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 process such accounting data, the State Statistics Committee of Russia has developed unified forms No. T-12 (OKUD code 0301007) and No. T-13 (OKUD code 0301008). These unified forms for recording working hours and settlements with personnel for wages are used by legal entities of all organizational and legal forms and forms of ownership, except for budgetary institutions. Unfortunately, these forms are designed to record the use of working time in enterprises that use only a time-based wage system. When paying piecework, enterprises independently develop forms of primary documents for accounting production.

The time sheet is used:

To obtain data on the time worked by employees of the organization;

To account for actual time worked, downtime, illness, vacations and other forms of use of working time;

To monitor employees' compliance with the established working hours;

To register absenteeism;

For payroll calculation;

To compile statistical reporting on labor.

The report card is drawn up in one copy by an authorized person, often a personnel service employee. The obligation to keep timesheets can be specified in an employee’s employment contract, job description, or assigned to him by a separate order for his main activity. For violation of the obligation to record working time, the guilty officials bear administrative liability imposed by the Federal Labor Inspectorate.

After compilation, the time sheet is signed by the head of the structural unit, an employee of the personnel service and transferred to the accounting department, where it is stored for one year (clause 281 of the List of standard management documents generated in the activities of organizations, indicating storage periods, approved by the Federal Archive of Russia on October 6, 2000).

If salaries are paid twice a month, the enterprise must prepare two time sheets for the month: one to record the time worked in the first half of the month, and the other in the second. If the time sheet is prepared once a month, the accounting department may have a problem with an overpaid advance for the first half of the month if at that time one of the employees was absent from work. The organization will not bear any responsibility in this case.

If wages are paid once a month, then in the event of a complaint from employees to the Federal Labor Inspectorate for violation of the requirements of Article 136 of the Labor Code of the Russian Federation, the guilty official may be fined in the amount of 500 to 5000 rubles. for violation of labor and labor protection legislation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In a small enterprise, the time sheet can be kept for the organization as a whole, in larger ones - for structural divisions. The title must indicate the name of the enterprise and structural unit for which the timesheet is being filled out, OKPO code. An employee is included in the time sheet and excluded from it on the basis of primary personnel records documents (hiring order, employment contract).

Form No. T-12 is filled out manually with ink or a ballpoint pen, in clear, clear handwriting, without blots, erasures, or smudging with a proofreader. Errors made are corrected only according to established rules (by crossing out incorrect entries and placing correct ones above them). Corrections are confirmed by the signature of the employee who filled out the form, and are also agreed upon and signed by all persons responsible for the contents of the document.

Form No. T-13 is used in conditions of automated data processing. The forms of this report card may have partially filled details related to conditionally permanent information in program reference books:

Structural unit, workshop (department), team;

Full Name;

Profession (position);

Personnel number, etc.

The form of the report card can be changed in accordance with the adopted data processing technology. In accordance with Resolution of the State Statistics Committee of Russia No. 1, if necessary, it is allowed to increase the number of columns to enter additional details for working hours, for example, the start and end time of work in conditions other than normal. It is recommended that additional columns be entered into the time sheet for those organizations whose employees work in hazardous conditions. Employees listed in the list of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, receive additional leave without reservation.

Other workers, not named in the List, who perform work in certain periods of time in production and workshops, professions and positions with harmful working conditions provided for in the List, have the right to additional leave, calculated in proportion to the time worked, on the same basis as employees named in the List.

The time worked in hazardous working conditions counts only those days on which the employee was actually employed in these conditions for at least half of the working day provided for employees of a given production, workshop, profession or position.

For the purpose of providing additional leave to employees not named in the List, the fact that they performed work in hazardous working conditions during certain periods of time must be documented. But the question of how this should be done is not regulated by law. To record the time spent working in hazardous working conditions, additional columns on the timesheet are just right.

Everything included in the timesheet changes must be formalized by order at the enterprise. Removing individual details from the time sheet, as well as from other unified forms, is not allowed.

The first section of form No. T-12 (columns 1–6 No. T-13) is called "Working time tracking" and is a table where the days of the current month are indicated horizontally, and a list of employee surnames is given vertically. To reflect the use of working time for each day in the timesheet (No. T-12 - columns 4-17; No. T-13 - column 4) two lines are allocated:

The first contains symbols for the types of working time costs, a full list of which is given on the title page of form No. T-12;

The second reflects data on the number of hours worked for each type of working time expenditure.

Thus, this data allows you to control the amount of time worked by each employee, all cases of lateness and absences indicating their reasons, as well as hours of downtime and overtime.

Article 91 of the Labor Code of the Russian Federation under working time means the time during which the employee must perform labor duties, as well as other periods of time that, in accordance with laws and other regulatory legal acts, relate to working time. Working hours are set in accordance with the internal labor regulations of the organization and the terms of the employment contract.

Working hours are recorded in time sheets using the method of continuous registration of attendance and absences from work. . But Resolution of the State Statistics Committee of Russia No. 1 allows only deviations (absences, late overtime hours, etc.) from the work schedule to be registered in the work time sheet. If there are no deviations, only summary data on the results of work for the first and second half of the month are entered into the report card.

Any day of the billing month for each employee can be a working day, a day off (according to the calendar, a special schedule or order of the Government of the Russian Federation), a holiday, a day of vacation, illness, etc.

The following types of time worked are taken into account separately:

Opening hours (daytime, evening);

Night opening hours;

Overtime hours;

Opening hours on weekends and holidays;

Hours spent on a business trip.

The number of hours worked by an employee is determined based on data on the time the employee arrived at the place of work and his departure. Periods of actual absence of an employee from the workplace without a valid reason are sometimes subtracted from this time. Night time is considered to be the time from 22:00 to 6:00 (Article 96 of the Labor Code of the Russian Federation).

TO overtime work(Article 99 of the Labor Code of the Russian Federation) includes work performed by an employee at the initiative of the employer outside the established working hours, daily work (shift), as well as work in excess of the normal number of working hours during the accounting period. Data about it is entered into the time sheet on the basis of lists of persons who performed these works, which are compiled and signed by the head of the structural unit who made the decision on the production need for overtime work. The overtime manager makes notes on these lists about the number of hours each employee actually worked overtime.

Formatted in the same way accounting of working hours on weekends and holidays.

When working on a day off, regardless of how it will subsequently be compensated to the employee, “RP” is indicated in the first line of the corresponding column of the timesheet, and in the second - the number of hours actually worked on that day.

Work on a day off is paid double in accordance with Art. 153 Labor Code of the Russian Federation. The grounds for this will be a time sheet and a written order from the employer regarding payment. If an employee has expressed a desire to receive another day of rest for working on a day off, then in accordance with Article 153 of the Labor Code of the Russian Federation, it can be provided to him, which must also be indicated in the written order of the employer. On the day when rest is granted, “B” is entered on the report card. In this case, work on a day off is paid in a single amount in the month when the employee worked on a day off, and the other day of rest is not subject to payment, regardless of the month in which it is provided.

When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, leave in connection with training, time spent performing state or public duties, etc.), only codes are entered in the top line of the timesheet in the columns symbols, and the columns in the bottom line remain empty.

Time spent by an employee on a business trip , is taken into account on the basis of a properly executed travel certificate, which contains marks on the time of arrival and departure of the employee to each destination, certified by the signatures and seals of the receiving parties. These marks allow you to determine the time an employee is on a business trip. In this case, the day of departure on a business trip is considered the day of departure of a train, plane or other vehicle from the place where the business traveler’s permanent work is located, and the day of arrival is the day the transport arrives at this place. The exact time is confirmed by the availability of tickets for the specified vehicles.

On days when the employee was on a business trip (including a day off), in the first line of the timesheet it is necessary to put “K” - the letter code of the business trip, and the second line is not filled in. In accordance with Article 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, he is guaranteed the preservation of average earnings.

Accounting for the time spent by employees on vacation is carried out on the basis of orders for granting vacation. In this case, the following are taken into account separately in the timesheet: types of holidays:

Annual basic paid leave;

Annual additional paid leave provided for by law, regulations, collective agreement;

Leave in connection with training while maintaining wages, advanced training without work, etc.;

Reduced working hours for on-the-job trainees with partial retention of wages;

Additional leave in connection with training without pay;

Maternity leave;

Partially paid leave for child care;

Unpaid leave granted to an employee to care for a child;

Unpaid leave granted to an employee with the permission of the administration;

Leave without pay in cases provided for by law.

If an employee goes on vacation, then holidays must be indicated on the time sheet, since non-working holidays falling during the vacation period are not included in annual leave and are not paid (Article 120 of the Labor Code of the Russian Federation). Weekends are not marked during this period, since they are included in the concept of “calendar vacation days.”

Notations in the report card about the reasons for absence from work, work part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents executed properly (certificate of incapacity for work, certificate of performance state or public duties, written warning about downtime, application for part-time work, written consent of the employee to work overtime in cases established by law, etc.). Employees are required to provide these documents to the timekeeper or authorized person before the end of the pay period.

For example, if an employee reported illness by phone, when filling out a report card before the employee appears at work, the letter code “NN” is entered on the report card - failure to appear for unknown reasons (until the circumstances are clarified). After submitting a sick leave certificate, this letter code is corrected to code “B” - temporary disability (illness).

Deviations and violations of the established working hours may be as follows:

Temporary incapacity for work (except for cases provided for by code “T” - temporary incapacity for work without the assignment of benefits in cases provided for by law) and nursing and quarantine leave, issued by certificates of incapacity for work;

Unpaid disability in cases provided for by law (in connection with a domestic injury, care for the sick and quarantine, issued by certificates from medical institutions, etc.);

Hours of reduction of work for workers and employees against the established duration of the working day in cases provided for by law;

Downtime is not the fault of the employee;

Absenteeism from work while maintaining wages in cases provided for by law (fulfillment of state or public duties, emergency response, elimination of the consequences of natural disasters);

Absenteeism (absence from work without a valid reason throughout the entire working day or absence from work without a valid reason for more than 3 hours (continuously or cumulatively) during the entire working day, administrative arrest for administrative offenses, stay in a medical sobering-up station, strikes recognized illegal, and other failures to appear for unjustified reasons);

Unworked hours due to part-time work on the initiative of the administration;

Weekends (for weekly rest) and holidays;

Strike (under the conditions and in the manner prescribed by law);

Failure to appear for unknown reasons (until the circumstances are clarified).

The final data on recording the use of working time for the month are indicated in columns 8-17 of section 1 of form No. T-12, and then used for calculation and payroll. After filling out section 1 of form No. T-12 (No. T-13), the document is signed by the person responsible for its maintenance, the head of the structural unit and submitted to the accounting department for payroll. This section can act as an independent document when separately accounting for the use of working time and settlements with personnel for wages.

Section 2 of form No. T-12 "Calculations with personnel for wages" is intended for payroll calculation and is filled out by accounting employees. It is a table that provides personnel numbers of employees, data on the salaries (tariff rates) established for employees, data on the number of days (hours) worked for each employee in the context of all types of work performed by him, and also calculates the amount of wages accrued for them . In form No. T-13 there are no columns to reflect the calculated amounts of accrued wages.

The calculation of basic (for time worked) and additional (for time not worked) wages is carried out taking into account the working time standards established by the legislation of the Russian Federation. Note that the system of additional payment and labor incentives, including the amount of increased pay for work at night, weekends and non-working holidays, overtime work, and other types of work, is established by the employer taking into account the opinion of the elected trade union body of the organization. However, in this case, the conditions of remuneration determined by the employment contract, collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by the Labor Code of the Russian Federation, laws and other regulations.

The fourth page of form No. T-12 contains the data and indicators necessary for compiling statistical reporting on labor. When filling it out, you should be guided by the “Instructions for organizations to fill out information on the number of employees and the use of working time in the forms of federal state statistical observation”, approved by Resolution of the State Statistics Committee of Russia dated December 7, 1998 No. 121.

When drawing up a timesheet, you must fill out all the details provided for by the unified form, if there are blank lines left in it, then they must be crossed out. The finalized time sheet is signed by the responsible person and the head of the structural unit.

The time sheet is the basis for calculating wages to employees. In its absence, the organization does not have documentary evidence of the fact that the employees actually worked (and were not sick, were not on vacation, were not absent, etc.).

If, due to repeated failure by an employee to fulfill his work duties without good reason, the employer decides to dismiss the employee (clause 5 of Article 81 of the Labor Code of the Russian Federation), if the employee also has a disciplinary sanction, then being late for work in the presence of a disciplinary sanction is a legal reason for this dismissals. But it often turns out that on the day of lateness, the timesheet indicates the full number of hours worked on the working day without any reduction for the time of delay. But explanatory notes and reports, orders and entries in the work book of the dismissed person are not enough, since it is the time sheet that is used to monitor employees’ compliance with the established working hours and to record the number of hours worked. Since the delay is not noted on the report card, it is very difficult to prove it.