Any enterprise that employs hired personnel must take into account the time worked by employees. On this basis, the accounting department calculates their due salary and benefits. The time worked is reflected in a special document - a time sheet. We will tell you what nuances exist regarding its maintenance and how to fill it out correctly.
A time sheet is one of the types of primary accounting documentation that records:
Timesheet functions:
The law requires employers to maintain such a timesheet, regardless of legal form their organizations. If a company employs hired employees, they need to be paid a salary, from which taxes are deducted to the budget. To check the validity of salary calculations, the tax office will inquire about the presence of this document and its contents.
If an LLC or individual entrepreneur has employees, and the time sheet is not filled out or contains errors, the tax office may recognize the costs of their salaries as documented unjustified. This means that these employer expenses will not reduce the income tax base.
Important! An employer who does not bother to record working hours or maintains timesheets with violations faces sanctions from control authorities. The director can be fined 1000 - 5000 rubles, and organizations can be fined up to 50 thousand rubles. (Article 52.7 of the Code of Administrative Offenses of the Russian Federation).
Working time is that period of day or night during which an employee is obliged to perform his job functions or time equivalent to that in terms of payment. The duration of this period (working day or shift) and the regularity of its repetition (routine or schedule) must be fixed in the employment contract as working conditions.
The time sheet indicates various types of time associated with labor functions:
The timekeeper is obliged to comply with the legally adopted rules, as well as the regulations enshrined in the internal regulations enterprises:
Many organizations, especially large ones, use electronic systems for monitoring and/or monitoring employees to facilitate staff work accounting. Various functions of these systems allow you to record the time of arrival and departure of employees, some - their movements around the territory, sometimes - their activities at the workplace.
The basis for recording the presence of an employee at work may be their registration according to various indicators provided for by one or another accounting and control system:
If a vacationer has days during his rest period that were non-working for other employees due to holidays, the timekeeper puts the letter B (“Day off”) in the appropriate cells. These days are not included in your vacation time. Regular weekends (not holidays) are marked with the letters OT ("Vacation"), since they are counted in the number of vacation days.
The Labor Code allows you to extend leave for the period of forced incapacity for work, or transfer these days to another time. That is why it is important to accurately indicate on the time sheet how many days the employee was sick during vacation. Naturally, the illness must be documented with a piece of paper.
The timekeeper counts how many days the employee had a healthy rest and marks them with the OT code (“Vacation”). Then the dates for which sick leave was issued are marked “B” accordingly. If the leave after illness continued, these days are again marked “OT”, as well as the time for which it was extended or transferred to sick leave compensation.
If an employee is forced to spend the weekend on a business trip, this creates difficulties in timesheets. When filling out a timesheet, dates of forced labor while away that fall on weekends are designated not by the letter B (“Weekend”), but by code K (“Business trip”), regardless of whether the business traveler was busy on that day or was on vacation.
Operating system: Win98, WinME, WinNT, Win2000, WinXP, Win2003, WinVista, Win7
Program (distribution) size: 11755 Kb
License type: FreeWare
We present to your attention a program for maintaining time sheets in an organization. All operations are simplified as much as possible, the program has an intuitive interface, and no special training is required to work with the timesheet. Allows you to significantly reduce the time required to fill out timesheets. As practice shows, it only takes a few minutes to fill out the timesheet. Possibility to print timesheets for any previous period. Quick entry of no-shows in various ways, operational calculation of working hours. Possibility of filling out a directory of schedules and a directory of absences. Flexible setup for recording no-shows. Keeping records of night, overtime and harmful hours. Allows you to maintain a database of employees taking into account personnel movements. Has the ability to print timesheets in various forms, including form T-12, T-13, 0504421. Possibility of printing timesheets for advance payments (for a part-time working month). It has the ability to work over a network, with simultaneous work of several users. Ability to import data. Output forms in MS Excel and OpenOffice format.
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Each company and entrepreneur acting as an employer, when using the labor of employees, must take them into account working hours. The legislation provides for the use of a special form for these purposes, called a working time sheet. The responsibility for filling it out lies with the responsible officials.
The Labor Code of the Russian Federation establishes that every employer, regardless of its form of ownership, must keep records of the hours worked by its employees. For the lack of timesheets, administrative penalties are provided for both the organization itself and its responsible employees.
A time sheet is a form that contains information about working days for each employee, as well as absences from work for good or bad reasons. It can be done in two ways:
Based on the information in this document, salaries are calculated for all company personnel. It allows you to monitor compliance with labor discipline, as well as the standard length of the working week, duration, and performance of duties on weekends.
The legislation establishes a 40-hour week for a five-day job, and a 36-hour week for a six-day job. With summarized accounting, the norm may be violated; the main requirement is that it correspond to a certain amount for the reporting period, for example, a quarter.
When a company receives an inspection from the labor inspectorate, the main document they request is a work time sheet. It is also the main source for generating statistical reporting on labor and personnel.
Timesheets are assigned to certain employee, which is controlled by its leader structural unit. Entries in the report card are made every day.
According to the norms of the law, a business entity has the right to use a form in form T-12 or form T-13, approved by Rosstat. The first option is used both for accounting for the period of work and for calculating wages. The second document can be used if working time is reflected automatically.
The company can also develop its own document taking into account existing needs. At the same time, it must contain a number of mandatory details. Personnel accounting programs contain unified forms.
Filling out the timesheet can be done manually or using a computer. In the latter case, all information is entered into the program, and the form itself is printed at the end of the month.
In this case, special designations are used in the report card. They are alphabetic and numeric. For example, an employee’s work within the normal range is reflected by the letter Y or code 01. The document is entered first with the code, and then with the duration of work. Ciphers cannot be used just like that; they must be filled out on the basis of supporting documents or otherwise.
The timesheet reflects all the time, including business trips, vacations, sick leave, etc. You can enter the code for the type of remuneration in the timesheet, which is a four-digit digital code. For example, code 2000 is used for salaries, 2010 for civil contracts, 2012 for vacation and compensation, 2300 for sick leave, etc.
The timesheet is closed on the last day of the month or the next day. The responsible person submits it to the head of the department for verification and signature, and then forwards it to the personnel department. Personnel department verifies information from the provided report card with personnel documents. After this, the time sheet is sent to the accounting department for payroll calculation.
It should be taken into account that the time sheet must be provided in two parts, of which the first half of the month is provided for calculating an advance salary, and the second half for calculating the full salary based on the results of the month worked.
The spent document is filed in special folders, and at the end of the year it is sent to the archive, where it can be stored for up to five years. If the company in accordance with special assessment There are harmful and dangerous working conditions, this form must be retained until 75 years of age.
Please note that for convenience and better information content of the example, we have slightly modified the timesheet - some lines have been removed and some have been added, but the general meaning has not been changed. At the end of the page you can download sample timesheets in Excel format.
You need to start filling out from the header of the document. Here the full name of the company and its code according to the OKPO directory are indicated, on the next line - for which structural unit this report card is being compiled.
Then the serial number of the document, the date of preparation, as well as the period it covers (usually a calendar month) are recorded.
After this, the main part of the document is filled out.
Column 1 - number in line order in this table
Columns 2 and 3 - Full name. employee, his position, assigned personnel number.
Column 4 is used to record the employee’s attendance or absence on a daily basis. For each day, two cells are allocated, one below the other - the top one contains a code designation, usually in the form of a letter or number, the bottom one contains the number of hours worked, or it can be left empty.
Basic codes for filling in attendance:
Column 5 indicates how many days and hours were worked out for each half of the month - days on top, hours on bottom.
Column 6 indicates the same data, but for the whole month.
Columns 7-9 are used to indicate information intended for salary calculation. If all employees included in the timesheet use the same wage code and corresponding account, then in the header of this table you need to fill in the corresponding columns of the same name. In this case, columns 7-8 directly in the employee’s line remain empty, and you only need to indicate data in column 9.
If during the month the codes and accounts of employees differ, then in column 7 the digital code corresponding to the required type of remuneration is indicated. Following this, in column 8 you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked according to the recorded type of payment.
Basic wage codes:
In columns 10-13, information about the employee’s absence from the workplace is entered - here you need to indicate the code corresponding to the reason, as well as how many days or hours it applies to.
At the bottom of the timesheet on the left is the surname, position and personal signature of the person who filled it out. Opposite him on the right, the document is signed by the head of the department for which the report card was drawn up and the employee of the personnel department indicating their data. The date of signing by each of the responsible persons is indicated here.
An additional sheet may be added to the main timesheet, which must be filled out for the employee upon his dismissal. At the end of the month, it is attached to the general time sheet, in which an entry is made for the retired employee “Dismissed”.
If an employee does not show up for work for an unknown reason, then in column 4 of the timesheet you need to enter the code “NN” or “30” - “Absences for unknown reasons.” After the employee confirms the reason for absence - sick leave, absenteeism, etc., corrections are made to the time sheet and the “NN” code is changed to the one corresponding to the reason for absence.
If an employee fell ill while on annual leave and upon returning from it brought sick leave, in this case the indicated days of illness in the report card are marked with code (B) instead of the marked days of vacation (OT). In this case, the leave will be extended for the duration of the employee’s illness.
If, in accordance with the production calendar, holidays fall during the vacation period, for example the May holiday, then these days are not included in the vacation - code (B) should be entered instead. The remaining days are also marked with the corresponding code (OT). So, for example, a vacation can fall on Russia Day if it is taken from June 11 to June 18. In this case, June 13 is marked with code (B).
Time sheet– serves as the basis for calculating employee salaries. This document contains information about the presence of employees at their workplaces or their absence, indicating the reason. To fill out, you can use the unified form T-13 or form T-12. Within the framework of this article, we will look in detail at the features of filling out the T-13 time sheet, and will provide an example of filling out a time sheet using the T-13 form as an example. You can also download both forms below.
A time sheet is a table in which attendance and absence from work are taken into account for each employee of the enterprise. The total number of days and hours worked for the month is displayed. In addition, codes for the reasons for absence from work are indicated.
First of all, it is worth noting that filling out the form can be done in two ways:
Our sample timesheet uses the first time tracking method.
First of all, you need to enter data about employees going to work during the month in the time sheet. The T-13 form for this purpose has a table in which a separate line is filled out for each employee.
Columns 2 and 3 include the full name, position of the employee, and his personnel number.
Column 4 records attendance and absence from work. For each calendar day of the month there is a separate cell, the code designation is indicated at the top, and the number of hours worked for that day is indicated below. It is possible that the bottom cell is not filled in, but working hours are recorded in days.
Code designations can be found on the title page of the report card, form T-12.
In the sample below for filling out the T-13 form, the following letter codes were used to record working hours:
At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the timesheet has columns 5, 6. In the fifth - the upper cell reflects the number of days worked for the first and second half of the month, in the lower cell - the number of hours worked for each half of the month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling out columns 1-6 of a time sheet.
An example of filling out columns 1-6 of a timesheet (form T-13)
Columns 7-9 of the T-13 form contain information that will be useful for.
For each type of remuneration there is a separate code designation, for example:
Our example of filling out a time sheet contains the three codes indicated above.
If only one type of remuneration is used for all employees, then the following data should be filled in:
If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.
The seventh contains the labor remuneration code, the eighth the account for allocating costs for this type of payment, the ninth the number of days or hours corresponding to this type of payment. This data is filled in for each employee indicated in the time sheet.
The remaining columns of the table contain information about the reasons for absences and lateness of employees.
It also has its own codes for the reasons for absences, for example:
Next to the reason code, the number of hours or days of absence of the employee for this reason is indicated. Filling out time sheets is usually the responsibility of heads of departments or divisions or HR employees.
Filling out a time sheet according to form T-13 (columns 7-13)
To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓
Below you can download a time sheet form on one sheet, and as an example below you can see a completed sample document.
This video tutorial shows detailed example filling out a work time sheet according to form T-13.
The time sheet is intended for entering information about the time actually worked by employees of organizations. It must be said that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet form if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferable.
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The form is filled out either by an employee of the HR department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the accounting department specialists accrue to the organization’s employees wages and other payments. In fact, the time sheet is one of the most important accounting documents. And if small companies can easily do without it, then large enterprises It is mandatory to keep such time sheets.
Depending on the personnel records system adopted at the enterprise, a time sheet can be generated either one for all employees of the organization, or maintained separately in each department.
The timesheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the timesheet will be equal to the serial number of the month in which it was created. The timesheet preparation period covers all days of the month.
You can fill out the timesheet either electronically or in writing. However, after entering all necessary information it will still have to be printed for the signatures of the responsible persons.
Let's start with the T-13 form, which is now used much more often for maintaining time sheets.
The unified form T-13 or electronic time sheet is well known to HR department employees. This is not the only way, but it is definitely the most standard way to account for hours worked. If you keep records manually, you should use Form T-12.
Timesheets are a common tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absence from work, including student leave for the duration of the session, advanced training and several types of disability leave. The period for which the document is completed may be less than 31 days.
A completed T-13 is the basis for calculating wages.
Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is entered in accordance with internal requirements to keeping timesheets.
The department name is also shown at the top. It must be remembered that the head of this department (even if filling out the time sheet is not his or her responsibility) must sign the completed form.
The order of employees is determined by the decision of the person in charge. Most often, alphabetical sorting is found, as in our example, but the option of arranging by personnel number is possible (column 3).
In column 4 we put marks by day:
I— (attendance) working day,
IN- day off,
FROM- vacation,
RP— attendance on a day off (working off),
TO- business trip,
PC- advanced training,
U- study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without sick leave.
Under the I mark we put the number of hours worked that day. In column 5 we summarize the number of I in the line and the number of hours. We get 4 values for 2 halves of the month. In column 6 we sum up the values and get the final figure for the work for the month.
The number of hours for B, OT, K, B and other cases is not indicated in the fourth column. For this purpose there are columns 10-13.
Designation codes may be different (for example, numeric). There is no specific format required by law.
The notation X shows that we are not taking this day into account: for convenience, the month is divided into two lines with unequal values. For months with 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):
By analogy, T-13 is filled out for visits in February.
Columns 7-9 indicate the payment code, number of days and type of charges. Our example uses the following codes:
Some enterprises approve a slightly simplified version of the time sheet without detailing the reasons for omissions. Column 4 indicates only 2 codes:
This method may be inconvenient because it does not record sick leave.
Depends on the position of the enterprise. These days can be counted as working days (I), or as advanced training (PC). Pay rates may also vary.
Yes. Maybe if there is a special order about extended working hours. Overtime hours can be marked with the symbol C.
The first is a manual attendance form. The second is electronic. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.
First of all, as in any other personnel records document, you first need to enter the details of the organization into the timesheet: its full name indicating the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, JSC), as well as the structural unit (department) for which this timesheet is maintained (if necessary).
Then you need to enter the document number for internal document flow in the appropriate column, and also indicate the reporting period that this timesheet takes into account.
This part of the timesheet includes the alphabetic and numeric codes used to fill out the necessary information on employees, as well as their decoding. They must be entered in the main part of the timesheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. If HR department specialists need to enter some additional codes into this timesheet form, they can be developed independently and entered into this table.
This section in the timesheet is the main one - it is where working time is kept track of. First, you need to enter the employee’s serial number in the first column of this section, then in the second - his full name (preferably his full name and patronymic to avoid confusion and errors). In the third column you need to insert the employee’s personnel number assigned to him during employment (it is individual and never repeated).
For each employee, the timesheet has two lines - they contain encrypted information about presence or absence at the workplace on each calendar day of the month. In addition, it is necessary to immediately indicate the reason for absence from work, if one has been established.
The reason is indicated in the top line opposite the employee’s full name, and in the bottom line the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.
The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.
In this case, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working days, weekends and holidays indicated for each employee.
It should be said that sometimes those responsible for filling out the time sheet only enter information that relates to the days when the employee was absent from the workplace. However, this option may lead to personnel and accounting errors, so it is not advisable to use it.
After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put a signature in the appropriate cells, which must be deciphered. The report card must also be approved by the head of the structural unit or the director of the enterprise - also indicating the position and signature with a transcript. The last thing you need to put is the date for filling out the timesheet.
