How to fill the time sheet for January. A sample of filling the time sheet. Filled sample time sheet

Data on the working hours of each employee are needed for the correct calculation of his average earnings. Therefore, the employer must keep records of working hours, regardless of the applicable pay system.

The employer must keep track of the time actually worked by each employee (Article 91 of the Labor Code of the Russian Federation).

The organization has the right to either keep records in a form developed independently and approved by the head of the organization, or, as before, use a unified form (approved. Post. Goskomstat of Russia dated 05.01.2004 N 1). Moreover, in our opinion, the second option is simpler and more convenient. In a unified form, all lines and columns are provided that are necessary for the proper organization of accounting. Let us dwell in more detail on the order in which it is filled.

The form of the report card N T-12 (Fig. 1) is used for manual accounting, N T-13 (Fig. 2) - for automated. Note that the form N T-12 consists of two sections: I - "Accounting for working time" (continued Fig. 1) and II - "Calculation with personnel for remuneration" (continued Fig. 1). The first section is intended directly to record the time worked by employees, the second - to reflect their payroll. Moreover, the organization has the right to keep separate records of these data. In such a situation, section II of the time sheet is not completed.

Both timesheets are in one copy. At the same time, working time is taken into account in the time sheet in one of two ways: either by the method of continuous registration of appearances and absenteeism, or by the method of recording only deviations (absenteeism, lateness, overtime, etc.). When reflecting absenteeism to work recorded in days (vacation, days of temporary disability, business trips, vacation in connection with training, time of performing state duties, etc.), only codes of symbols are put in the table in the top line in the columns , and in the bottom line the columns remain empty.

On the title page of the report card N T-12 there are symbols of worked and unworked time. They should also be used when filling out a time sheet in the form N T-13 (continued Fig. 1).

In most cases, the report card is submitted to the accounting department once a month after it is completed. However, this is not entirely true. The fact is that wages must be issued to the employee at least every half month (advance payment and final payment) (Article 136 of the Labor Code of the Russian Federation). In this case, the advance is calculated based on the time actually worked by the employee, which is reflected in the time sheet. It turns out that in relation to time-attendant employees, the report card needs to be drawn up every half a month. Otherwise, accounting will not be able to correctly calculate their advance payment.

Maintaining a time sheet is the responsibility of the organization. Moreover, it is necessary even provided that the organization uses a piece-rate form of remuneration. On the one hand, when applying this system, the employee’s earnings do not depend on the amount of time worked by him. It is determined on the basis of the established prices for the work performed in physical terms. However, regardless of the remuneration system established in the organization, the duration of working hours is limited by labor legislation. Therefore, the employer must keep records of it. The Labor Code makes no exceptions to this rule (Article 91 of the Labor Code of the Russian Federation). In addition, data on the working time spent by each employee of the organization is needed for the correct calculation of his average earnings and the formation of statistical reporting.

Upon dismissal of an employee, the organization at his request must issue an extract from the time sheet. According to the labor legislation, the employer is obliged on the day of termination of the employment contract to issue the employee a work book and certified copies of other documents related to his work (Article 84.1 of the Labor Code of the Russian Federation).

They are represented at the request of the employee. Moreover, the Labor Code does not establish a list of these documents. The time sheet is directly related to the work of the employee. Consequently, he is entitled to demand a copy of it.

However, the time sheet contains data not only on the departing, but also on other employees. Moreover, the information contained in the report card is their personal data. Therefore, they can be transferred to other persons only with their consent. Thus, in this situation, in order not to obtain the consent of other employees, the organization has the right to issue an extract from the document in question, which will only contain information on the employee leaving.

Features of filling the timesheet in individual situations

The legislation does not clearly regulate the procedure for filling out a unified form of time sheets in various situations that deviate from normal. Therefore, the accountant or timekeeper has to decide independently what to display in the time sheet in each particular case.

To account for working time, the organization can both develop its own form of time sheet, and keep it in a unified form. At the same time, developing her own form, she has the right to take a unified form as a basis, supplement it with any details and delete unnecessary data. The main thing is that subsequently this form is approved by the head of the organization.

Overtime work

Suppose a time sheet is filled by the method of continuous registration of appearances and absenteeism. An organization employee worked overtime (10 hours instead of 8). What code for this day should be put in the report card: “I” (duration of work in the daytime) or “C” (duration of overtime)?

In this case, an additional column can be entered in the time sheet. In the existing column they put the code "I", in the additional - "C". Moreover, for the convenience of further calculations, it is advisable to separate the normal and overtime duration of time and indicate in the appropriate columns.

At the same time, such a problem will not arise when registering in the time sheet only deviations from the normal working hours.

Work on the day of business trip

The employee, by agreement with the employer, can go to work on the day he returns from a business trip. It turns out that, on the one hand, his business trip did not end (the code for the time sheet "K"), on the other - he is already at the workplace (the code for the time sheet "I"). It should be noted that the issue of the employee’s appearance on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer. This is provided for by the Regulation on the peculiarities of employees on official business trips (approved by post. Government of the Russian Federation of October 13, 2008 N 749).

The employee has no obligation to go to work on the day of the trip. However, by agreement with the employer, he can do this both for a full day, and for its part. In this case, the organization is obliged to pay him:

The day of the trip (the day of arrival is also considered) based on the average earnings;

Per diem for this day;

Spent hours.

Accordingly, codes can be affixed to the report card to indicate that the employee is on a business trip and that he is going to work. At the same time, the time sheet must also indicate the number of hours worked by him. Suppose an employee worked 4 hours on the day he returned from a business trip. In such a situation, the letter “K” and “I” and the hours worked are “4” in the corresponding columns of the time sheet. Thus, the accountant will reflect the fact that the employee was on a business trip, his work on that day and the number of hours worked.

In the same order, the time sheet can be filled if, for example, an employee returned from a business trip after 00:00 hours (this day is considered the day of the business trip) and went to work that day.

A trip on a business trip and (or) return from it on the weekend

By decision of the management, an employee of the organization can be sent on a business trip on a weekend (for example, on Saturday or Sunday with a five-day working week with two days off). In addition, he can also return from a business trip on a day off. As the Supreme Court of the Russian Federation has indicated, in this case, earnings are accrued to a person in accordance with Article 153 of the Labor Code (decision of the Supreme Court of the Russian Federation of 20.06.2002 No. GKPI02-663). This article sets out the general rules by which weekends or non-working holidays are paid.

Therefore, for these days, the employee is charged based not on his average earnings (as provided for payment of business trip days), but on the basis of the tariff rate or salary, which has been increased at least twice. On the weekend time sheet, the codes “K” and “RV” are indicated with the time they travel (“K” is a business trip, “RV” is the duration of work on weekends and non-working holidays).

Work on sick days

It happens that an employee, while on sick leave, goes to work. And after closing the leaflet presents it for payment. Note that in this situation, his work must be paid by the employer. However, during these days the employee does not have the right to apply for sick leave payment. After all, the allowance is intended to compensate for earnings lost during illness. But in this case this did not happen.

Therefore, on days of illness and absenteeism for the employee’s work, the code “T” (incapacity for work) is affixed to the report card. When he goes to work during an illness, the code “I” is indicated with the hours actually worked.

Work during parental leave

Often, employees of an organization who are on parental leave work in the organization on a part-time basis. In this situation, the question arises, which letter code should be indicated on the time sheet: “I” (length of work during the daytime) or “ОЖ” (parental leave)?

In this case, the time sheet can be filled in the same way as when working on the day of the trip. That is, it indicates the codes "I" and "coolant". At the same time, the time sheet shows the number of hours actually worked by this employee.

Note that the employee has the right to interrupt such a vacation and go to work for a full day. From the moment an employee goes to work, the “I” code (duration of work in the daytime) and the number of hours actually worked are indicated on the time sheet.

Weekend work with a different day of rest

Under labor law, work on a day off is paid at least twice. At the same time, at the request of the employee, he may be given another day of rest. In such a situation, work on a weekend is paid in the usual manner, and a day of rest is not payable (Article 153 of the Labor Code of the Russian Federation).

When working on a weekend, the code “RV” (duration of work on weekends and non-working holidays), as well as the number of hours worked by the employee on the day off (regardless of how he will be subsequently paid: in double or single size), is indicated on the report card. If an employee is provided with an additional day of rest, they mark him with the code "HB" (additional days off (without saving wages)). The number of working hours on this day is not given.

Donation days

On the day of delivery of blood and its components, as well as on the day of the related medical examination, the employee must be dismissed. Moreover, he retains average earnings (Article 186 of the Labor Code of the Russian Federation). After each day of blood donation, he is also provided with an additional day of rest. This day, at the request of the employee, can be attached to annual paid leave or used at other times during the year after the day of blood donation (Article 186 of the Labor Code of the Russian Federation).

Since the employee is relieved of work on the day of blood donation, and for this day and for the extra day of rest provided in connection with blood donation, the average earnings are saved, they are marked in the report card with codes "G" (blood donation day) and "ОВ" ( additional days off (paid)). The number of working hours these days is not indicated.

If the employer has not been notified in advance about the reasons for the employee’s failure to appear on the day of blood donation, the code “НН” (failure to appear due to unexplained reasons (until the circumstances are clarified) is put on the report card). After receiving the appropriate medical certificate from the employee, this code is corrected to the code "OV".

Passing a medical examination in the direction of the military registration and enlistment office

The organization is obliged to relieve the employee from work on those days when he performed state or public duties. At the same time, he retains his place of work and, in some cases, average earnings. This rule applies provided that the employee must fulfill state or public duties during working hours under the Labor Code or other federal laws (Article 170 of the Labor Code of the Russian Federation). According to the law on military service (Federal Law of March 28, 1998, N 53-ФЗ), during the period of a medical examination (examination or treatment) of citizens to solve the issue of registering them with the military, they are exempted from work. Moreover, for a given period of time, the organization is obliged to pay them average earnings.

Consequently, during the passage of the medical examination, the employee performed his state duties. This period of time is indicated in the timesheet by the code “G” (absenteeism for the period of fulfillment of state or public duties in accordance with the law).

Dismissal of an employee

An employee may quit, for example, at the beginning or middle of the month. How in this situation to fill in those columns of the time sheet that fall on the dates after his dismissal? Note that the time sheet is necessary for accounting the working hours worked by each employee. Therefore, on the last day when the employee was present at work, the code “I” (the duration of work in the daytime) and the number of hours worked by him are indicated in the time sheet. In cells for those days when a person is no longer an employee of the organization, they do not make letter marks. They also do not indicate the number of working hours. After the employee is dismissed, dashes are put in the appropriate cells of the time sheet.

Opinion

Natalya Levinskaya, expert of GARANT Legal Consulting Service

Anna Kikinskaya, GARANT Legal Consultant Reviewer

The temporary disability benefit as a form of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood is intended to compensate citizens for lost earnings in connection with the onset of temporary disability (paragraph 1 of paragraph 1 of article 1.2, paragraph 1 of paragraph 2 of article . 1.3, paragraph 1, part 1, article 1.4 of the Federal Law of December 29, 2006 N 255-ФЗ). Consequently, the payment of temporary disability benefits for the period during which earnings were not lost is impossible and contradicts the law. In this situation, the FSS of Russia may recognize that the costs of paying insurance coverage cannot be made at the expense of the fund and, therefore, cannot be taken into account.

Opinion

Tatyana Chashina, expert of GARANT Legal Consulting Service

Ivan Mikhailov, GARANT Legal Consulting Service Reviewer

When granting parental leave, the employer is obligated to issue an appropriate order (order). Based on it, appropriate notes are made in the employee’s personal card. But if leaving on vacation is fixed by order, then it seems correct to issue an order to terminate such leave. The order will be the basis for making appropriate notes in the personal card. An employee who wishes to interrupt parental leave may inform the employer in writing in advance, although this is not necessary. In this case, the order to end the vacation is issued based on the application of the employee.

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For fixing and the presence of employees of the organization or the entrepreneur in production, a timesheet is used daily on the basis of form T-13, and in case of their absence, a reason is established, which is also reflected in the document. Used by employees of the personnel department or accounting on the basis of data on the presence of employees, submitted by the head. Below are the forms for downloading.

The time sheet is one of the main documents on the basis of which the wages of employees are formed, especially those from whom it is charged for the hours actually worked. The document records information about the presence of employees in production, business trips, vacations, sick leaves, including the fact of a failure to appear at the workplace and absenteeism.

For a good time sheet, you need to compile and submit it to the accounting department 2 times a month, one for the first half of the month to calculate the advance payment, and the other to calculate the main part. Not everyone does this, but there are subtleties when calculating the advance payment, even if the salary part of the salary is calculated based on the time actually worked.

Time sheet template for download in exel

Form filling

The report card is maintained by an authorized person and submitted to the accounting department. There are two ways to fill in:

Option No. 1 - The statement is filled in daily; all attendances and non-attendances of employees are noted in it.
Option No. 2 - Only deviations from the norm are filled in, i.e. only absenteeism, lateness, etc. are recorded.

Table of basic codes for filling out the time sheet

Event	Letter code	Digital code
Employee attendance at production, working day	I	01
Weekends and holidays, if the schedule is 5/2, then it is usually Saturday and Sunday, the schedule is floating, then in accordance with the schedule	IN	26
Annual paid vacation	FROM	09
Maternity Leave	R	14
Vacation granted to a child care employee under 3 years old	Coolant	15
Vacation at your own expense, without saving salary	BEFORE	16
Official business trip	TO	06
Absenteeism, for which circumstances are not established, shall be affixed until clarified	NN	30
Sick	B	19

Basic pay codes

2000 is set in the case of payroll and travel allowance.
2012 - upon payment of vacation pay.
2030 - sick pay.

Time sheet time form T-13 sample filling

You will not have any particular difficulties in filling out the time sheet, it is very simple, you only need to know the codes and data of the employee. This is done as in the example that is filled in according to Option No. 1, Option No. 2 will also be written, only turnout codes will not be put down, instead of them - empty cells, filled out weekends and deviations, and also the amount of time worked.

Column 1 shall bear the serial number of the record, and column 2 shall contain the full name of the employee and his position.

Column 3 shall include the personnel number.

Column 4 contains data for the month, using letter codes for each employee. To do this, an alphabetic code is put in the upper cell, and in the lower cell the amount of time worked, with a 5/2 schedule, this will be an 8-hour working day. The calculation is done for the first half of the month and for the second, the data are recorded in Column 5, and the final ones in Column 6.

Columns 7-9 are necessary for entering data on the basis of which wages are correctly calculated.

In column 7, the payment code is entered, in column 8, the accounting account, which reflects the costs of wages, in this case 44 accounts are indicated, but there may be other accounts, depending on the cost allocation system.

Columns 10-13 contain data on employee absenteeism.

Possible non-standard situations when filling out the form

Holiday sickness

If the employee was ill during the period of the annual accounting leave and brought the sick leave, it is necessary to put down in the report card (B) for the indicated days instead of vacation (FROM), and the vacation is extended for the duration of the sick leave.

If the employee did not return from vacation, but became ill, then on the days of his failure to appear, (NI) is temporarily put, and upon presentation of supporting documents it changes to (B).

Holiday Holidays for Employees

If an employee takes a vacation, and during that period, in accordance with the production calendar, holidays, then it is necessary to put down (B) on a holiday. For example, if an employee is on vacation from June 10-17, and June 12 is a public holiday, that code (OT) on this day is replaced by (B). Such a day will not be included in the period of paid vacation.

Time sheet - serves as the basis for calculating the salary of employees. This document contains information about the presence of employees at their workplaces or their absence with an indication of the reason. To fill out, you can use the unified form T-13 or the form T-12. In the framework of this article, we will consider in detail the features of filling the timesheet of the T-13 form, we will give an example of filling the timesheet for working hours using the example of the T-13 form. In addition, you can download the forms of both forms below.

The time sheet is a table in which the appearance and non-attendance of employees is taken into account for each employee of the enterprise. The total number of days and hours worked per month is displayed. In addition, the code designations of the reasons for absenteeism are indicated.

Time sheet, form T-13 - sample filling

First of all, it is worth noting that filling out the form can be done in two ways:

all attendances, absenteeism to work daily are noted;
only absenteeism, tardiness and other deviations from a normal working day are noted.

In our sample time sheet, we used the first time tracking method.

First of all, you need to enter data on employees leaving for work within a month in the timesheet. Form T-13 for this has a table in which a separate line is filled out for each employee.

In columns 2 and 3, the full name, position of the employee, his personnel number shall be placed.

Column 4 indicates the appearance and absence of work. For each calendar day of the month - a separate cell, the code designation is indicated on top, below the number of hours worked for that day. A variant is possible when the lower cell is not filled, while working hours are kept in days.

Codes can be found on the cover sheet of the time sheet form T-12.

In the sample below filling out the form T-13, the following letter codes were used to record working time:

I am a day worked out completely;
B - day off;
K - finding an employee on a business trip;
B - on sick leave;
FROM - on vacation.

At the end of the month, the number of worked days and hours in the first and second half of the month should be calculated; for this, the timesheet has columns 5, 6. In the fifth, the number of days worked for the first and second half of the month is displayed in the upper cell, and the number of hours worked in the lower cell for every half month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the whole month is indicated. The figure below shows an example of filling out the 1-6 column of the time sheet.

Example of filling out 1-6 column of the time sheet (form T-13)

Columns 7-9 of the T-13 form contain information that is useful for.

For each type of wage there is a separate code designation, for example:

2000 is a code designation of remuneration and business trips;
2012 - the code of the time sheet for vacation pay;
2300 - code when paying sick leave, etc.

Our example of filling out a time sheet uses the above three codes.

If only one type of wage is used for all employees, then the following data should be filled out:

wage type code - at the top of column 7-9, the same for all employees;
offsetting account - an account to which the costs of this type of remuneration are related;
7, 8 columns remain empty;
9 - the number of days (hours) worked for the month for each employee.

If several types of wages are used, then all three columns must be filled in: 7, 8, 9.

The seventh is the payroll code, the eighth is the account for allocating costs for this type of payment, and the ninth is the number of days or hours corresponding to this type of payment. These data are filled in for each employee indicated in the time sheet.

The remaining columns of the table contain information about the reasons for absenteeism, lateness of employees.

It also has its own code for the reasons for absenteeism, for example:

K - business trip;
B - sick leave;
FROM - vacation, etc.

Next to the reason code is the number of hours or days the employee is absent for this reason. Filling in the time sheet is usually assigned to the heads of departments or divisions or to personnel officers.

Filling the time sheet according to form T-13 (columns 7-13)

For the organization of personnel accounting in the company, the beginner personnel specialists and accountants are perfectly suited by the author's course of Olga Likina (accountant M.Video management) ⇓

In each organization, regardless of its type of activity, for each employee time sheet. Many believe that it is not an important document, but in fact keeping a time sheet is mandatory, and its absence is punishable.

What is needed and who fills in the organization

The time sheet is called document, which indicates information about how many shifts and how many hours the employee actually worked for the month. It also reflects all absenteeism, vacation and sick leave.

A time sheet is required:

Bookkeeping - according to the time sheet, the employee is monthly paid his salary.
Tax service - when checking the correctness of paying taxes that are withheld from wages, time cards are used to reconcile data.
Labor inspection - she can check if the employer violates the rights of her employees.

Responsible for maintaining a time sheet is appointed by the head of the organization. For this, drawn up special order. Usually this is done by each head of the unit. With a large number of employees in the organization can be open separate timekeeper vacancy.

Time sheet is primary document, which, according to the Labor Code of the Russian Federation, must be present at every enterprise, this is stated in article 91.

What is the difference between the T-12 and T-13 forms

To register the worked time, unified forms of T-12 and T-13 have been developed. The difference between the two is that the T-12 form is placed on two sheets, every month after filling it is signed by the head and is handed over to the accounting department for payroll.

As for the T-13 form, it is made out electronically in special program, in which all the necessary data and details have already been entered. At the end of each month, a form is created and printed. After the document is certified by the head and handed over to the payroll accountant.

Step-by-step instructions for filling out the time sheet

There is nothing complicated in filling out the form of the time-sheet, since all lines and graphs have indications of what information should be contained in them.

First of all, it is necessary to fill document header:

Name of company.
The name of the structural unit in which employees work.
OKPO code.
Document number in order.
Date of compilation of the time sheet. At this point you must enter the last day of the month. The reporting period, that is, the first and last day of the reporting month.

After filling in the headings of the document, you can start processing tabular part:

Column number	What information is contained
1	number in order
2	the surname and initials of the employee are indicated, as well as the position held by him
3	employee number
4	information for each calendar day, which shows whether the employee was present at the workplace, how many hours were actually worked
5	how many days and hours were worked out each half of the month
6	how many days and hours were worked out for the whole month
7	code corresponding to the reason why funds are accrued
8	offsetting accounting account corresponding to the article on the basis of which accruals were made
9	indicates the number of days or hours in accordance with the specified classification code
10	code corresponding to the reason why the employee did not appear at the workplace
11	days or hours that the employee was absent

After filling in the tables are arranged lines for signatures:

responsible person - position, signature, transcript;
head of structural unit - position, signature, transcript and date;
human resources officer - position, signature, transcript and date.

The procedure for maintaining the document is presented in detail in the video.

How to reflect a vacation

Before fixing in the report card the employee is on vacation, it is necessary to determine its type:

Another - vacation, which is due to each employee annually, is designated as OT or OD.
No pay - the employee has the right to take several unpaid vacation days that are necessary for him for personal reasons, is designated OZ or DO.
Training - the employee during the session may not attend work, he gets paid leave, code U.
Maternity - designated as R.
For child care - This period is also considered vacation, coolant designation code.

When fixing holidays in the report card, a code corresponding to the situation is affixed daily, and the hours are not indicated.

Symbols and codes in the tabular part of the document

In order to avoid recording a large amount of information, unified codes and symbols.

Basic pay codes:

Codes indicating employee presence at work:

The code	Description
I	presence at work
N	night work
RV	work on weekends and holidays
FROM	overtime work
VM	shift work

Regarding being on a business trip:

The absence of an employee for various reasons is indicated:

The code	Description
B	stay on sick leave, with payment
T	sick leave without payment
Champions League	shortened day
HC	part-time due to combination with study leave
ETC	absenteeism
PV	forced absenteeism
G	the employee is absent due to the performance of state duties
IN	output
OV	additional day off, paid
HB	additional day off, not paid
NN	no information due to lack of
NZ	work stoppage due to wage delay
RP	simple production process through the fault of the employer
VP	simple production process through the fault of the employee
NP	downtime for other reasons
ST	strike
BUT	removal of an employee from work for any reason, paid
NA	part-time work
OD	unpaid administrative leave
Oz	statutory leave, unpaid

Management in budget organizations

In budgetary organizations it is also necessary to keep records of working hours. The only difference in its competence is that designations are added that correspond to the type of activity:

Accounting for working time is also carried out monthly, a document is created 3 days before the start of the period and at the end it is handed over to the accounting department for calculation.

The heading of the document indicates not only the name of the organization, but also puts the corresponding digital code.

Maintaining a time sheet is compulsory for any enterprise, therefore, improper performance of this obligation or its complete absence threatens to receive punishment. In this case, a violation of labor law will be recognized.

The responsible person can receive rebukeif this happened for the first time. If the violation is detected again, a fine of 1000 rubles is imposed. up to 5000 rub. As for the organization, it faces a fine of 30,000 rubles. up to 50,000 rub.

Maintaining a time sheet is necessary not only at the level of responsibility, this, first of all, facilitates the calculation of wages for each employee and avoids contentious issues in this matter. Therefore, it is necessary to relate to the fixing of actually worked hours with all responsibility.

Any company pays wages based on the data of hours or days actually worked. These data for accounting and payroll according to the hours worked require a special form for initial accounting. Such a form is considered to be a time sheet.

Below is information about this document, its schedule for filling in according to the working time worked out at the enterprise.

Why is this document necessary and why should it be drawn up?

To begin with, a time sheet is a document that every employer or his authorized representative must keep at the enterprise, regardless of the number of employees and the form of ownership in the staffing table.

If this document is not available at the enterprise, this will lead to management responsibility in the form of fines during the inspection by the labor protection authority.

In the case where wages take a very significant place in the costs of the enterprise, documents during the tax audit may give a hypothesis regarding the unjustified accrual of salaries and its exclusion from the list of expenses of the enterprise. In this case, unpleasant consequences will occur.

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

A time sheet is maintained every business day of the month, and on the last day, a report is prepared on the total number of days / hours worked. The finished document is submitted to the accounting department.

Here is an example of instructions for filling out the time sheet and calculating wages, taking forms T-12 and T-13 as a basis. They are essentially no different.

The upper part should indicate the name of the organization according to the constituent documents and the name of the structural unit, if any.
Fill in the cells “date of compilation” (last day of the working month) and “document number”.
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 time sheet indicates the serial number of employees.
2-3 columns are filled on the basis of personal cards of employees in accordance with form T-2, established on the basis of an order for admission to the enterprise.
4 and 6 columns are intended for codes of expenses of working hours and information on the number of hours worked in the past month.
Columns 5 and 7 are intended for marking intermediate results for two half months.
Columns 8-17 are completed at the end of the reporting month.
The total days do not include days of absence of the employee (sick days, business trips, absenteeism, days off).
The columns 14 and 16 are filled with the number of days and hours.
15 - reason code for absenteeism
17 - the total number of holidays, weekends 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 time sheet with a shift schedule and other nuances

According to the 91st article of the Labor Code of the Russian Federation the employer must keep track of the actual hours worked by each employee. The costs of working time 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 a collective agreement and should be documented. Work on shifts 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 operating time and frequency of shifts. The shift schedule in this case acts as a local independent regulatory act.

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

In practice, the daily schedule of the "time schedule" is most often used. Under the time schedule, the worked shifts for the month are taken into account, and its duration should be the same throughout the entire period. Work performed in excess of duration cannot be compensated for by a deficiency on another day or a day off.

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

The following video details the procedure for maintaining a time sheet:

Sanctions if the time-sheet is filled out incorrectly

In the course of tax and financial audits, auditors can find the following types of violations in filling out the timesheet:

salary data do not correspond to those indicated in the primary reporting documents and time sheets;
salary data do not correspond to those specified in payment and settlement documents and time sheets;
the use of codes and symbols is incorrect;
overtime or overtime not taken into account;
calculation of the amount of benefits on a sheet of temporary disability.

Violations may result in penalties for the accountant or employer up to 5000 rubles. Lack of a time sheet or its absence at the workplace during the audit of auditors may result in administrative punishment in accordance with Article 5.27 and the imposition of penalties on the head of the unit up to 50,000 rubles.

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