Time sheet: form, sample, form

The main document on the basis of which the company calculates the salary of its employees is the time sheet. As a rule, a unified form is used (can be downloaded here). Consider a sample of its filling.

What forms can be used

As the main document for recording working hours and payroll, a company can use:

1. unified forms of the report card, which were approved by the State Statistics Committee;
2. independently developed forms that contain all the details provided for by Law No. 402-FZ "On Accounting" and approved as an element of accounting policy.

Use the free online timesheet service:

Unified form of the time sheet

The unified form of the time sheet is of two types:

1. Time sheet and payroll calculation (form No. T-12);
2. Time sheet (form No. T-13).

The firm has the right to choose any form. The law does not contain any restrictions. Both forms were approved by the Decree of the State Statistics Committee of 05.01.2004 No. 1.

Time sheet template

The blank forms of the above forms are as follows:

1. Form No. T-12. Timesheet and payroll

1. Form No. T-13. Time sheet

Methods for compiling a time sheet

The Labor Code imposes on companies the obligation to keep records of the working hours of their staff (Article 91 of the Labor Code of the Russian Federation). There are two ways to create a spreadsheet:

1. Registration of all appearances and absences at work.
2. Registration of only deviations: vacations, illnesses, absences for other reasons, work in excess of the established time, etc.

The choice of any option is at the discretion of the employer. It does not depend on the duration of working hours, which is set in the company.

As a rule, they choose the method that is convenient for HR specialists. For example, the first is appropriate for the summarized accounting of working time, when the shortfall on some days is compensated by processing on others.

This procedure for registering hours worked allows you to identify all processing or shortcomings for the accounting period.

The second method (registration of deviations) is convenient with a constant and known length of the working day. In this case, the person who fills out the document knows exactly the number of working hours in each working day. Therefore, it is more convenient to register only deviations.

The timesheet is filled out either by an accountant or a personnel officer (timekeeper). Usually, the person responsible for its execution is appointed by the director of the company. To do this, issue an order signed by the director.

How to fill out a timesheet

When filling out, they are guided by the Instructions for the application and filling out forms of documentation for labor accounting, which the State Statistics Committee approved by Resolution No. 1 of 01/05/2004. To account for hours worked, the forms have several columns and lines:

1. T-12 (columns 4, 6) - two lines;
2. T-13 (column 4) - four lines (2 for half of one month) and columns 15 and 16.

The top line of any of these two forms is needed for symbols (codes) of working hours. At the bottom, the duration of the time that was worked out or not worked out (in hours, minutes) according to the corresponding codes is given. The employer has the right to increase the number of columns in the report card to record additional data on the mode of operation. For example, put down the start and end time of the shift. This is useful if the staff works in conditions that are different from normal.

In columns 5 and 7 of the T-12 form, the top lines indicate the number of days that have been worked. The bottom lines are for hours worked.

When registering in the report card of absenteeism (deviations), which are taken into account in days (for example, days of illness or vacation), the letter code of the non-attendance symbol is put in the top line. The bottom columns are left blank.

In the form T-12 (section 2) indicate the amount of payment. In addition, the corresponding account is reflected here, to which wages are charged for hours worked. In most cases, this expense account (20, 26, 44, 91). Similar data is indicated in column 8 of form T-13.

Prepare a time sheet online for free

Samples of filling out the timesheet

Let's consider how to fill out the timesheet using the two forms presented above.

Filling out the T-12 form:

Filling out the T-13 form:

Legend in the table

The information in the report card, in accordance with the requirements of the State Statistics Committee, must be encoded. The table below shows the codes and their interpretation.

For example, the coding of working hours for piecework pay:

and putting down codes when giving a woman breaks to feed her baby

Features of filling out the time sheet

In practice, there are situations when filling out the time sheet has features. So, the pre-holiday day is reduced by one hour. For example, on March 7, according to the law, a 7-hour working day. If the time sheet says 8 hours, then the employees worked overtime for the last hour. The eighth hour must be paid at least one and a half times (Article 152 of the Labor Code of the Russian Federation). Otherwise, the company may be fined 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The same fine threatens the company if the time sheet for individual employees on the eve of the holiday is 8 hours. For example, minors and pregnant women. They are not allowed to work overtime.

The rule about the shortened pre-holiday day applies to all employees. Even those who work part-time. If an employee works for 7 hours, then on the holiday day they put 6 in the report card.

The time sheet for part-time jobs indicates the time that is actually worked. Consideration should be given to the restrictions set for part-time workers. When a person is employed in the main place, the daily duration of his part-time work cannot exceed 4 hours. He can work more than 4 hours on those days when he is not busy at the main place. The monthly working hours of part-time workers should not be more than half of the monthly norm of working hours.

The length of time worked by part-time workers (in hours and minutes) is reflected in the bottom line (columns 4 and 6) of form No. T-12 or in the second and fourth lines (column 4) of form No. T-13. Fractional numbers are not allowed. For example, if a part-time worker works for 3 hours 12 minutes, then a fractional number can be entered in the timesheet - 3.2 hours (3 hours + 12 minutes: 60 minutes / hour).

in 1C and programs similar in functionality, you can fill out a time sheet automatically.

A practical example of filling out a time sheet

Consider, for example, the procedure for filling out a time sheet with a summarized accounting of working hours.

Example

A person has a summarized record of working time (a month is an accounting period) and a schedule 2 after 2 for ten hours a day. In June, the schedule looks like this:

01-02, 05-06, 09-10… 29-30.06.

According to the production calendar, the norm of working time in June is 159 hours. The schedule must be drawn up without exceeding this number of hours. To do this, the working time on some days was reduced to 8-9 hours.

From 01 to 07.06 the employee was on a business trip. At the same time, an order was not issued to involve him in work on a day off. On a business trip, a person works according to the schedule of the company to which he was sent. But when calculating the average earnings for the days of a business trip, the accountant will take the number of hours according to the planned schedule.

The employee was on his way to the place of business trip and back on 01 and 07.06. Moreover, 07 is a day off for him. Days spent on the road on a day off for payroll purposes are equated to days of work on a day off. In this case, the time is determined from the moment of departure of the transport on which the employee left, until the end of the day of departure. According to the example - 9 hours.

The remaining days of the schedule (from 08 to 30.06 inclusive) were worked out as planned.

Hours worked table

The norm of working hours in June was determined as follows. From 159 working hours (according to the production calendar), we excluded the time, the work time planned for the business trip period:

159 hours - (10 hours × 4 days) = 119 hours

The amount of time actually worked after the business trip (from 08 to 30.06 inclusive) is 128 hours. It is less than 159 hours. Therefore, there is no overtime pay. 128 hours will be paid according to the salary.

The time that a person misses while on a business trip (including the days of arrival and departure) is 49 hours. Of them:

• 40 hours will be paid based on average earnings;
• 9 hours will be paid as work on the weekend.