Report card t 13 sample. Designations and codes in the timesheet. The obligation to maintain a time sheet

Of the available forms of accounting, enterprises can use the unified forms approved by Resolution No. 1 of the State Statistics Committee of Russia of January 5, 2004.

Form of accounting schedule in the form of T-12 (if accounting is done manually)

Form of the time sheet in the form T-13 (if accounting is carried out automatically)

The legislation does not indicate which of the company’s employees should control the working time. Therefore, the head can appoint any subordinate responsible for this work. But usually these responsibilities are assigned to employees of the personnel department and heads of departments.

A correctly compiled time sheet allows you to determine:

how many days during the month the worker worked (was on vacation, on sick leave);
whether he respected labor discipline (tardiness, failure to appear).

Based on these data, in the future there is an accrual of salaries, various types of compensations and payments. If the penalties for regular violation of labor discipline are prescribed in internal documents, the correct filling of the time sheet 0504421 (sample of filling below), T-12 or T-13 will help to find out which of the employees should be held accountable.

Where to get the requirements for the design of forms

Before showing a sample of filling the time sheet (form 0504421 is new), we explain what information should be entered there. All necessary special designations are contained on the first page of the T-12 form. They are relevant for the T-13, but for the form 0504421 there are designations.

Which symbols - letters or numbers - to put, decide in the company on their own. This is an unprincipled moment. But there are two ways to write data in a time sheet:

attendance or absence is noted every day - continuous filling;
they indicate only “deviations” - being late, absenteeism, work on the weekend, simple. This method is also used in the aggregated accounting of working time.

Step-by-step instructions for filling the T-12 timesheet

Suppose the organization records time manually and separately from accounting calculation with personnel for remuneration. Our organization is commercial, and the head gravitates to Goskomstat forms. We show how to fill out the first part of the unified T-12 form.

Block 1

We fill in the first page of the time sheet, which contains general information about the organization itself, about the reporting period, as well as alphanumeric codes of symbols.

Step 1. Enter the full name of the organization.

Step 2. Enter the name of the department or unit of the organization. If the organization does not have structural units, leave the field clean.

Step 3. Enter the appropriate eight-digit code.

Step 4. Enter information for which period the schedule is drawn up.

Step 5. Assign a serial number and indicate the date of compilation.

Block 2

We fill in the second page (we recommend doing it in accordance with). Theoretically, this page is filled in during the reporting period, however, situations that may immediately reflect in the schedule will not be completely correct may arise directly in the process of work.

For example, employee K. did not go to work today and did not warn his supervisor about the absence. In fact, he is absent from work, but the reason for his absence is unknown, and the letter code HH must be entered in the time sheet (failure to appear for unknown reasons, until the circumstances are clarified). Suppose that he will come out tomorrow and explain the reason for his absence, therefore, the schedule will be amended and the HH code will be replaced by another, depending on the reason for the absence.

And it may happen that an employee comes to work just before the schedule is submitted to the accounting department, therefore it is recommended to keep the actual records either in pencil or in a separate document, which can be redone ten times before the final entry of information directly into the T-12.

Step 6. Assign the first serial number.

Step 7. We write the name, initials and position of a particular employee.

Step 8. Enter the personnel number (you can see the order of appointment or in the personal card of the T-2 employee).

Step 9. In the columns of turnout and absenteeism by the day of the month, we enter the relevant information, while this information is reflected in two columns:

in the upper column indicates the appropriate code (alphanumeric, anyone who likes);
the bottom column indicates the duration.

In the example - the order of maintaining the time sheet for the organization on a five-day day. How to fill in the time sheet for a six-day work schedule? All the same, but there will be only one day off, not two.

Step 10. Count on each column how many days and hours worked for the first half of the month.

Step 11. We consider how much was worked out in the second half of the month.

Step 12. We consider how many days and hours in total were worked out per month.

Step 13. We put down the number of days of absence or absenteeism, including with a breakdown in the corresponding columns. If there were no such days, leave empty cells.

Step 14. Enter the number of days off and holidays.

Step 15. We verify the numbers obtained with the production calendar for compliance. If something does not match, look for a mistake or get ready to explain the reasons to the management.

Step 16. We sign it ourselves, with the head of the structural unit (if available), with the personnel officer (if the personnel officer and the person responsible for filling out the schedule are one person, we sign both there and there) and we carry it to the accounting department, where Based on the schedule data, employees will be.

Completed sample accounting schedule

Instructions for filling out the form T-13

There are several differences between the T-12 and T-13 timesheets, but in general they are identical and are filled in according to general rules. T-12 is allowed to be carried out only for accounting hours worked, without section 2 “Payroll accounting with personnel”. If the company uses the T-13 form, then it must be filled in completely, including additional lines for payroll.

What to write in this part? To maintain it, you will need a list of digital codes of types of remuneration approved by Order of the Federal Tax Service of Russia dated 10.09.2015 No. MMV-7-11 / It is large, since it includes all possible types of income of citizens. But for a time sheet, you need only a few codes, and they are presented in the table.

Maintaining the form T-13 is similar to the procedure for making entries in T-12. First, fill out the heading of the form, then enter information about employees, indicate data on hours worked and days off during the month. That is, the first 15 steps of the instruction must be repeated. For absenteeism during the reporting period, they are additionally written off in columns 10-13, indicating generalized data.

Columns 7-9 are given to indicate:

code type of payment (income);
offsetting account;
days payable.

When all the necessary information is indicated, we sign the document (last step).

Filled Form T-13 Example

An example shows that for each employee you can specify 8 different types of payment codes at once. For this, columns 7-9 are repeated.

As for the offsetting account, it can be indicated only 1 time - over columns 7-9, if it is one for all. But if you always enter it in column 8, they will not be considered a mistake either.

How to keep records of working time for state enterprises

What programs are used to maintain time sheets

To fill in the time sheet in automatic mode, you must either buy a program (but you still have to enter information into it by hand), or install a set of software and hardware that will automatically collect, store and process information about the availability of workers in the field, their hours the arrival and departure, the period of work and rest of employees, etc.

Such systems have the functions of analyzing the information they receive, which is why they are very convenient and save a lot of time for personnel managers and accountants. Employers are also delighted, because at any time they can see where Petrov’s employee does, what he did when he left yesterday, etc. However, in addition to the solid advantages, these systems have one, but a significant drawback - the cost of introducing such programs is very expensive.

Express your opinion on the article or ask a question to experts to get an answer

Entrepreneurship involves observing a large number of rules delegated by law. On the one hand, these rules relate to relations with representatives of state bodies, and on the other hand, with hired employees. In order to objectively evaluate the work of employees, the law requires business entities to maintain a time sheet (a simplified form is presented below). For this purpose, special forms have been developed. Their filling is subject to a certain order.

Work time scheduling

Work time planning is a requirement of the Labor Code of the Russian Federation. It applies to all business entities, regardless of their form of ownership, whether it is an individual entrepreneur or organization. In the company, the personnel department or a specially appointed official is responsible for maintaining the employee’s time sheet. An individual entrepreneur has the right to conduct it personally. Also, in practice, they hire a separate employee - time-attendant. The absence of this document is the reason for imposing an administrative penalty on the head or official.

The form is information about the work activity of workers. It reflects information about the working days of each employee, their absence on certain dates and the reasons for the absence. A document can be maintained in two ways:

Daily filling;
Entering information if necessary. For example, if an employee did not go to work or was late.

Drawing up a time sheet is of practical importance. The information reflected in it is taken into account in the following cases:

objectivity of payroll calculations;
promotes observance of labor discipline;
establishes the norm of working hours by weeks;
helps determine the amount of overtime work
serves as an indicator of business activity on holidays and weekends.

Thus, the accountant uses a time sheet to determine the legitimacy of accrued wages, the personnel department is able to track employee performance indicators, and, if necessary, justify penalties or vice versa, premiums.

In addition, during inspections by the labor inspectorate, the first thing to do is study a time sheet form, simplified or typical.

There are no strict rules regarding the form of the report card. Each company has the right to apply its own form in any form. The state has only a recommendation - a form developed by the State Statistics Committee of the Russian Federation. Keep it simple.

Budget organizations use specially designed form No. 504421. Types of forms intended for everyone else are divided into two: T-12 and T-13.

T-12 is more useful to bookkeeping, as it contains the data necessary for payroll. T-13 is used where time records are kept on automated conditions. In such organizations, workers are marked by showing badges or introducing special cards at the entrance.

A simplified form of the timesheet in Excel can be downloaded on our website (at the end of the article) and used for production purposes.

Given the fact that the T-13 is used for automated systems, the procedure for filling out the T-12 form is subject to study.

The procedure for recording time sheets in practice

Information is entered in a somewhat encrypted form - using abbreviated lettering. A complete list and meaning of abbreviations is indicated on standard forms.

Filling in the header of the time sheet and the first three columns implies the introduction of the following information:

name of company / individual entrepreneur;
the Department;
employee data;
personnel numbers of employees;
document number in the internal document flow;
reporting period;
designations and codes.

Weekends, sick leave, omissions without good reason and no show are displayed by points 4,5,6 and 7. It is important to remember that each mark in the timesheet must have a document confirming its veracity. For example, if an employee did not go to work due to illness, then a sick leave is required for the marked days. If it is noted that the employee worked overtime on some day, then management’s order must be attached to this mark.

Symbols in the time sheet

For convenience and clarity of information, the form is not filled out with a detailed description, but with brief notations and codes. The symbols of the time sheet are decoded as follows:

the duration of the day shift is “I”, the designation code is 01;
night shift will be reflected in the form of the letter "H" and under the number 02;
the employee's labor activity on a weekend or holiday is recorded under number 03 and marked “RP”;
information on how much work the employee did after hours is marked with the letter “C” and assigned code 04;
if the company practices shift work schedules, then it is entered by the designation "VM" under the number 05;
under number 06 and with the letter “K” business trips are marked;
in cases when an employee is sent to training for the purpose of further training, and at the same time is relieved of work, the sign “PC” is put on the form and is numbered as 07;
if the previous paragraph involves a trip to another city, then this is written as "PM" under the number 08;
when the vacation time comes, each employee has the OT marking with number 09 in front of his surname;
if the employee has earned additional leave, then - “OD” - 10;
if the employee has fulfilled state duties, it must be noted with the letter “G”;
The letters in the time sheet use the letter “B” to record the absence of the pregnancy worker;
time after the birth of the child and before the start of work - “OR”;
the decoding “coolant” in the report card means caring for a child who is less than 3 years old;
if the employee skipped working hours - “P”;
the transcript "NN" in the report card - failure to appear at work without detailing the reasons. The designation is then placed until the cause is clarified, after - the reason code;
if the employee previously agreed on the non-appearance with the management, then the “A” icon is put;
vacation provided in connection with studies - “Shelter”;
the number of hours actually worked - "F".

To familiarize yourself with the full version of the notation, we recommend downloading a simple form of the time sheet on our resource and use it for your own purposes.

There is also an alternative approach to filling out the form. A simplified form of the time sheet allows you to record without detail. In such cases, only two codes may be indicated in front of the employee’s surname: working day rate and days of absence. Hospital is not displayed here. In practice, this method is not encouraged by accountants, as lack of information can cause errors in payroll.

The difference between the forms of work for a month: T-12 and T-13

The variability of document management raises questions for officials. For example, how is the time sheet filled out?

To begin with, it should be clarified once again that the T-12 reflects the attendance of workers, and it is manually filled. T-13 is conducted electronically. In practice, the T-13 becomes preferable, since the electronic document simplifies the calculations.

Please note that the method of filling out forms does not imply strict rules. But the basic information should be reflected in a way that is understandable to specialists. The approach is considered correct when the forms are filled in daily, by checking each employee in the list, and not by recording deviations - marking gaps and absenteeism. This will be the most objective information.

When the time sheet is filled out, information about the responsible employee is indicated below. The document is approved by the head or head of the structural unit, and only then the date of filling in the form is put in it.

To begin with, an employer can be either a legal entity or an individual entrepreneur, if he enters into an employment contract with hired employees. And the responsibility of each employer falls not only on the obligation to pay contributions to the FSS and PFR, but also to keep track of time worked by employees. To do this was simple, and to somehow regulate and standardize these processes in the activities of the company, there is a special form called the time sheet. It will be filled by the person on whom these duties lie in the company, or by the head himself, which, if you take large companies, never occurs.

What is a time sheet for?

As we already wrote, the responsibility for maintaining such a form lies with the entrepreneurs and managers of the company. This is due to the labor code of the Russian Federation. Accordingly, if a violation is found in the execution of this order, the company will be fined. Moreover, the punishment will be both for the entire company as a whole, and for a specific employee who is assigned duties under an employment contract.

The time sheet records data on the work of each specific employee of the company. All his working hours, as well as the time when he did not go to work, regardless of whether the reason for absenteeism was respectful or not.

There are two ways to maintain a time sheet:

Daily filling in employee data.
Information is recorded only in case of violation of the working norm. That is, when the employee is not at work, he is late and so on.

In the future, based on the information contained in this document will be calculated payroll accrual. Also, with the help of a time sheet, documentation of the implementation of labor discipline standards, the availability of overtime processing, and the performance of duties at the weekend is carried out.

As we already wrote in another article, the standard work week for a five-day period by law consists of 40 hours. In a six-day week - 36 hours.

In case of violation of this schedule, the main requirement will be the coincidence of the total number of hours with the norm for the reporting period - a quarter or a year.

Important! During verification activities by the labor inspection bodies, the time sheet will be the first document requested from the management of the company.

Also, statistics on labor personnel will be kept on the time sheet along with the necessary reporting.

The procedure for applying the time sheet

Under current law, to fill out this accounting document, the responsible person fills out forms T-12 or T-13. These formats are legally approved and have the approval of Rosstat.

Form T-12 is used for accounting for periods of work, as well as for calculations by salary.
Form T-13 is used by the employee in the case when working time is automatically reflected.

There is a third option for reporting on working hours. He implies that the company itself has developed its own version of the document. In order for it to be properly executed and recognized as official, it is necessary to indicate in it a number of details and the necessary information.

If the company uses special software that allows you to keep personnel records, the forms for filling the time sheet will already be contained within the software.

Filling out forms for a time sheet is allowed both manually and with the help of programs. Again, if specialized software is used in the framework of the company’s work, it is enough for the employee to enter the necessary information into the database, and the document itself will be compiled automatically and printed out as necessary.

It is important to understand that in different cases of filling out and maintaining reporting forms for working hours, different designations will be used. They can be either alphabetic or digital. So, as an example, take the designation of the work of an employee within the normal range. In this embodiment, the letter designation will be expressed by the symbol "I", and in the digital version it will be the encoding "01".

All ciphers that are used in the accounting form must be accompanied by confirmation in the form of documents. It is forbidden to enter information just like that.

As for the time reflected in the document, even trips on the instructions of the company, vacation of the employee, his exits on the sick leave, and so on are taken into account.

The wage type code is indicated by a four-digit number. Depending on the type of use:

Salary - code 2000.
Civil contracts with employees - 2010 code.
Codes of vacation and compensation payments - 2012.
Hospital - code 2300.

The responsible person closes the sheet on the last business day of the month, or on the next. Next, the completed (or printed) form is transmitted to the department, which checks the correctness of the entered information and forwards the finished signed form to the personnel department.

The next step is to send the document to the accounting department, where according to the received data, the salary of employees will be calculated.

Important! The data to the accountant comes in two stages. The first part is for advance payments to employees of the company. The second - for payments on the main part of wages according to the results of the reporting period.

After the payment procedure is completed, the forms are sent to the archive, while filing in a separate folder. Shelf life of forms is 5 years. This is the standard case. If the company is organized with harmful or dangerous working conditions (indicated after a specialized check), then the shelf life is 75 years.

Filling the time sheet. Sample.

Note: in the images in the article, you can see that the forms do not contain some lines, which distinguishes them from the real ones. This is done for convenience and simplicity, but the meaning remains the same. At the end of the article there will be a link to a full-fledged sample.

The first thing to do is fill in the header of the form in the report card. What you need to specify here:

Full name of the company.
Organization code based on the OKPO directory.
The name of the structural unit whose work is reflected in the form.
The serial number of the time sheet.
Date of document.
The time period for which the time sheet is compiled (standardly - a month).

Box 1. Line numbering. Here comes the simple, unbroken numbering.

Box 2.Surname, initials, position (specialty, profession).

Box 3. Personnel number of employee. The encoding is assigned initially.

Box 4.Marks about appearances and absenteeism by month. Accordingly, for each employee, the table is filled out individually, based on the current situation every day. At the same time, a code designation (number or letter) is recorded in the upper cell of the table. And the bottom box exists to record the number of hours worked on that day (Allowed to leave empty).

Standardly, for the designation inscribed in the upper cell, apply:

“I” - the employee was present all day.
“K” - employee business trip.
“B” - a day off or a non-working holiday.
“FROM” - the main paid vacation.
“B” is a hospital employee.
“DO” - vacation of the employee, which is taken at his own expense.
"P" - maternity leave.
"ОЖ" - leave to care for a child who is under three years old.
"NN" - failure to appear for no reason.

Note: when the employee is absent, but the employer cannot say for sure whether the reason is valid, you can not fill in this cell for now, and put down the designation later, when the situation becomes clear.

Box 5.It is necessary to indicate the total number of days and hours that the employee worked for each of the two halves of the working month. The days enter in the first box, and the hours below.

Box 6. We enter the same information, only for a full month.

Count 7.8.9. This should include information on the calculation of employee salaries. When one wage code and a corresponding account are used for the entire composition of employees, the heading of this table is filled with data. Then the columns numbered 7 and 8 for a particular employee are not filled out. And column number 9 indicates hours worked. Otherwise, all the columns are filled in completely - with their payment codes and the corresponding account. The offsetting account is taken from the Account Plan for a particular type of payment.

We have already described several types of wage type codes above. If you want to see all the codes, then you can refer to the file attached to the article with a list of codes.

Counts 10,11,12,13.They are necessary in order to enter information in the absence of an employee on the spot. Here, the reason for the non-appearance and the quantitative designation of the time-out is indicated.

At the bottom of the time sheet, put the name of the filling responsible person and his position. In the right corner, the form will have to contain the signature of the head of the unit, the information on which was entered in this time sheet. Also, then the signature will be put by an employee of the personnel department, to whom the form will go for verification. Each signature is provided with a date of signature.

Features of filling the time sheet

It is assumed that in addition to the main time sheet, the company launches an application. The application sheet is filled in when the employee is dismissed. At the end of the reporting period (month), an additional sheet is attached to the report card, and the entry “Dismissed” is already made in it.
We already wrote that it is possible not to enter the encoding of the reason for the failure to appear if the responsible employee is not sure that the reason was disrespectful. But it is also possible in column number 4 to put the code “НН”, or “30” (unexplained reason). In this case, after the appearance of the employee and the provision of a supporting document (for example, a medical certificate), corrections are made to the time sheet.
When it happens that an employee, while on vacation, receives a sick leave, the employee in the time sheet puts the coding "B" instead of "OT" with the number of days for reference. Then the vacation is extended for an identical number of days.
At the same time, when holiday breaks take place during the holidays (according to the production calendar), the days of coincidence on vacation are not protected. And in the report card in their place will appear the coding "B". Example: in the case of employee leave during the period from June 11 to 18, the day of Russia falls into the interval. Then it is necessary to mark the coding "B" on the form table on June 13.

Features of the form T-12 - a simple form

The main difference between this form and the standard computerized T-13 is the section where you can specify the employee's salary.

However, the company is not obliged to fill it out if these figures are reflected in other types of work documentation.

The time sheet for this form is filled in one embodiment. A person is also appointed. All procedures for working on the form are similar to those described above.

Since January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, the forms of documents used as primary accounting documents established by the authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to remain binding (information from the Ministry of Finance of Russia N ПЗ-10/2012).

Resolution of the Goskomstat of the Russian Federation of 05.01.2004 N 1 "On the approval of unified forms of primary accounting documentation for the accounting of labor and its payment"

Report card

working hours and payroll

Time sheet

They are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor compliance by employees with the established working hours, to obtain data on hours worked, payroll, and also to compile statistical reports on labor. When separately keeping records of working hours and calculating wages with personnel, it is allowed to use section 1 "Accounting for working hours" of a time sheet in form N T-12 as an independent document without filling out section 2 "Calculation with personnel for wages". Form N T-13 is used to record working hours.

Drawn up in one copy by an authorized person, signed by the head of the structural unit, human resources officer, transferred to accounting.

Marks in the Report card on the reasons for absenteeism, work in part-time work or outside the normal working hours at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of duly executed documents (certificate of incapacity for work state or public duties, a written warning about a downtime, a part-time application, a written consent of an employee to work overtime in uchayah established by the legislation, and so forth.).

To reflect the daily costs of working time per month for each employee in the time sheet are allocated:

in the form N T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms N T-12 and N T-13 (in columns 4, 6), the top line is used to mark the symbols (codes) of the costs of working time, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding codes of expenses of working hours for each date. If necessary, it is allowed to increase the number of columns for affixing additional details according to the regime of working time, for example, the time of beginning and end of work under conditions other than normal.

When filling in columns 5 and 7 of the time sheet in the form N T-12, the number of days worked is shown in the upper lines, and the number of hours worked by each employee for the accounting period in the lower lines.

The costs of working time are taken into account in the Report Card either by the method of continuous registration of appearances and absenteeism, or by recording only deviations (absenteeism, lateness, overtime, etc.). When reflecting absenteeism for work recorded in days (vacation, days of temporary incapacity for work, business trips, vacation in connection with training, time of fulfillment of state or public duties, etc.), only codes are entered in the Table in the upper line in the columns symbols, and in the bottom line the columns remain empty.

When compiling a time sheet in accordance with Form N T-12 in Section 2, columns 18–22 are filled in for all employees, the wage type and the offsetting account are filled in, and columns 18–34 are filled in when calculating the different types of wages and offsetting accounts for each employee.

In accordance with part 3 of article 91 of the Labor Code of the Russian Federation, the employer is required to keep track of the time actually worked by each employee.

For this, employers can use one of the approved unified forms:

form No. T-12 - can be used if the organization jointly keeps records of working time and calculation with staff on remuneration. At the same time, it is allowed to use the form without filling out the second section related to the calculation of wages.
form No. T-13 - used in automated data processing. Forms of this form with partially filled in details can be created using computer technology. Such details include: structural unit, last name, first name, patronymic, profession (position), personnel number.

The symbols of worked and unworked time, presented on the title page of the Report card in the form No. T-12, are also applied when filling out the form No. T-13.

The timesheet is maintained by an authorized person in a single copy, signed by the head of the structural unit, a personnel officer and transferred to accounting.

Filling a time sheet

The time-sheet can be filled by the method of continuous registration of appearances and absenteeism or by registering only deviations (absenteeism, lateness, etc.).

Consider these two methods on the example of filling out the form number T-13.

Option number 1
In form No. T-13, the top line is used to mark the symbols (codes) of the costs of working time, and the bottom is used to record the duration of hours worked (in hours, minutes) according to the corresponding codes of expenses of working time for each date.

In the presented example, the costs of working time are taken into account in the Report Card by the method of continuous registration of appearances and absenteeism. When reflecting absenteeism to work recorded in days (annual basic paid vacation (OT), days of temporary incapacity for work (B), leave without pay (UT), absenteeism during the performance of state duties (D), annual additional leave without salary (DB)) in the report card in the top line in the columns are only codes of symbols, and in the bottom line the columns remain empty.

Option number 2
Sample time sheet (fragment)
In the presented example, the costs of working time are taken into account in the Report Card by registering only deviations (weekend work (RT), lateness).

When reflecting absenteeism to work, which is recorded in days (days of temporary disability (B), business trips (K)), only the codes of symbols are put in the columns in the Table in the top row, and the columns in the bottom row are blank.

When filling in columns 5 and 6 of the Schedule, the number of days worked is shown in the upper lines and the number of hours worked by each employee for the accounting period in the lower lines.

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