Sample payroll sheet

Wages are calculated for each employee separately, but all calculations are summarized in a single document called the payroll. This is Form No. T-51. There are two more similar statements - forms T-49 (settlement and payment) and T-53 (payment). Payrolls are required where wages are paid to employees in cash, that is, through the cash register. Today, much more often money is transferred to employees on bank cards, so payrolls are used less often. But you can’t do without a payroll, even if it is filled out electronically. The statement is subject to mandatory printing, filed and stored for at least five years so that in case of inspections it is possible to present payroll calculations.

What is a payroll

The form of the payroll is unified, which means that it looks the same at different enterprises. You can download a sample payroll No. T-51 on our website. This is the standard form.

The statement consists of two types of sheets:

• title;
• tabular.

If the enterprise is large, there are many employees, then the form can be multi-page.

The title page includes the following information:

• name and code of the organization and (if any) structural unit;
• billing period (for which month the accruals were made);
• the total amount to be issued;
• Date of preparation.

In the tabular part, all amounts of accruals and deductions are put down. Filling out the statement is carried out on the basis of the time sheet maintained in each organization, information on holidays, sick leave, other documents, as well as the terms of remuneration for each employee.

The form of the statement is approved by law, which means that it contains only regulated columns. There are 18 of them in total. They can be conditionally divided into the following blocks:

• information about the employee (serial number, report card number, full name, position);
• accruals (rate or salary, hours worked in total, including on holidays and working days, time and piecework wages, other accruals, including social and material benefits, and as a result - general accruals);
• deductions (income tax, other deductions, such as alimony, amounts withheld on enforcement orders, etc., as well as the total amount withheld from the employee’s salary);
• debt (of the employer to the employee or the employee to the organization);
• total.

If there are several sheets in the statement, it is numbered, the number of sheets is indicated on the title page. The statement is signed by the chief accountant.

Download payroll form No. T-51:

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Below is a sample of filling out a payroll sheet:

Title, internal and last pages of the statement