Indication of parental leave in the time sheet, including in case of early return to work

How to mark vacation on a report card

All employee rest days (including vacations) are reflected in the time sheet along with attendance and absenteeism. To do this, use special codes given in the appendix to the standard form T-12, approved. Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1:

• OT (09) - main annual;
• OD (10) - additional paid for employees in the Far North, hazardous production, irregular work schedules and in other cases provided for by law (Article 116 of the Labor Code of the Russian Federation);
• U (11) - educational with maintaining the average wage for those who combine study with work;
• UD (13) - additional in connection with training without salary;
• P (14) - for pregnancy and childbirth, upon adoption of a newborn or extended leave of 86 days after a complicated birth (Article 255 of the Labor Code of the Russian Federation);
• OJ (15) - for caring for a child up to 1.5 or 3 years old;
• DO (16) - unpaid with the permission of the employer (at one’s own expense);
• OZ (17) - without earnings under the conditions established by the legislation of the Russian Federation (wedding day, birth of children, etc.);
• DB (18) - annual additional without salary.

What are the rules for placing letter designations in a time sheet?

In addition to the approved unified forms, Goskomstat Resolution No. 1 also contains explanations for filling them out, which can be used if problems arise with the execution of a particular form.
According to these clarifications, the timesheet indicates the time actually worked/unworked by each employee of the organization. To do this, opposite the last name of each employee, certain letter designations are placed for each day of the month (including weekends and holidays), under which the number of hours is indicated (if it is possible or necessary to count the time spent by the employee at work). In this case, the employer, at his discretion, can choose any of the methods of marking the timesheet:

• or by the complete registration method, when attendance/absence and all other deviations are noted;
• or by recording only deviations (no-shows, lateness, overtime, business trips, etc.).

The method of recording only deviations can be used if the length of the employee’s working day is constant and is established in the employment contract or internal regulations. If the duration of an employee’s shift is a variable value, the working time sheet must be filled out using the continuous registration method. This will allow you to identify possible processing.

Deviations from attendance noted in the report card must be confirmed by properly executed documents. For example, an employee going on vacation is carried out on the basis of a corresponding order, and in this case, the time sheet indicates exactly those days that are indicated in the order. The same applies to business trips, sick leave and absenteeism. The accounting department reviews additional documents justifying the entries in the time sheet, and only if the data in them matches the corresponding salary calculation.

If an employee gets sick while on vacation

An employee who falls ill during the vacation period has the right to an extension of rest and payment of temporary disability benefits. To do this, he will receive a sick leave certificate from a medical institution and write an application to the personnel department.

If an employee cannot get to the organization, he reports illness by phone. Then the personnel officer, starting from the first day and until the date the sick leave is closed, can put the letter B (19) - temporary disability. After recovery, he continues to indicate the OT code until the employee reports for work.

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Sometimes a person is unable to report illness even by telephone. In this case, the personnel officer will continue to mark the days with the OT code, but if the illness extends beyond the vacation, then it is allowed to enter an NL until the circumstances are determined - failure to appear for unknown reasons.

After recovery, the employee will bring sick leave, and the personnel officer will correct the time sheet - put the letter B next to the sick days, and OT for the days of rest. If the document is maintained electronically and printed at the end of the month, then it will not be difficult to make corrections.

How to designate maternity leave for 1.5 and 3 years?

The time an employee is absent from work due to being on parental leave should be indicated by the following codes:

• letter - OZH;
• digital - 15.

In the cell below, where the number of hours worked per day is entered, nothing is filled in.

Marks in the working time sheet are made on the basis of an order to provide leave for up to 1.5 or 3 years.

A situation is possible when an employee, while on maternity leave to care for a child up to 1.5 or 3 years old, goes to work part-time. Article 256 of the Labor Code of the Russian Federation stipulates such an employee’s right.

If you combine maternity leave with work, you need to mark the designations with a fraction:

• alphabetic - OZH/I;
• digital - 15/01.

In the box to indicate time worked, the corresponding number of hours is indicated.

If an employee returns to full-time work early, maternity leave ends. In this case, code I or 01 is indicated in the accounting sheet indicating the hours worked.

The time of maternity leave is indicated in the report card by codes P or 14 - sample filling.

Example notation

Care leave for up to 1.5 or 3 years is indicated in the T-13 report card as follows:

How to mark vacation on a timesheet that falls during a non-working period

In connection with the coronavirus pandemic, the President of the Russian Federation declared non-working days from March 30 to April 30 and from May 6 to 8, 2021. At the same time, employees' salaries are maintained.

To avoid paying for non-working days, some organizations asked workers to go on leave without pay. In this case, the value BEFORE (16) is entered in the report card.

If an employee was on annual paid leave on non-working days, then code OT or 09 should be used. Moreover, leave for quarantine days is not extended.

Rules for recording working hours

Every organization is required to ensure proper recording of working time. The employee’s presence at work or his absence must be recorded in a special accounting document - a report card.

Each company has the right to choose one of two methods of recording time worked:

• mark only deviations from attendance - a mark for the corresponding day is made only if the employee worked less than the allotted time or was absent for any reason (sick leave, vacation, business trip, absenteeism or other);
• designate each day with the appropriate code, including regular attendance when a full day is worked.

For registration, you can use one of the existing standard forms (T-12 or T-13) or develop your own form.

Designation codes can be found on the title page of Form T-12. You can develop your own codes. There are digital and alphabetic codes. An organization can independently choose which code designations it will use - letters or numbers.

Working hours are recorded by a responsible employee - the head of a department, a personnel employee or another person whose duties include this function.

Codes for Time Sheet T-13

Government institutions apply Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which approves other codes for the Time Sheet.

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How can you mark parental leave on your report card?

At present, neither the mandatory form of a time sheet nor the list of symbols that must be used in it are approved by law. Companies have the right to independently develop a report card form and a list of codes/codes for it. At the same time, this is a mandatory document for recording the time worked by the employee.

Although parental leave does not count as working time, it must be reflected in the timesheet in the same way as rest time for which the employee is released from work.

In practice, companies can use one of the following methods to designate such periods:

1. Use the symbol “ OZH” in the work time sheet or code 15 from the symbols in the unified form No. T-12 (approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1).
2. Develop your own symbol, enshrining it in a local act (for example, “OR”).

Any method will be legal.

The starting and ending dates for such periods of rest time are the dates specified in the order for granting parental leave.

In case of early departure from leave, the last day will be the day preceding the date of return to work specified in the order to interrupt the period of child care. If there was no early exit, the last day is the date the child turns 1.5 or 3 years old.

CODE “OZH” IN THE WORKING TIME SHEET

How are working hours recorded?

The time sheet is a table in which attendance and absence at the workplace are noted.

In the unified forms approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1), there are codes for almost all types of work, absences and explanations of their reasons.

Designations for recording working time exist in alphabetic and numerical terms, including for maternity leave.

The vast majority of business entities use these designations to avoid confusion.

In addition, when registering in automatic mode (for example, using the 1-C program and its various configurations), these codes are entered by default.

Thus, these designations are used today in the vast majority of economic entities.

The upper part of the table indicates the code of attendance or absence from work, and the lower part indicates the number of hours for them.

A time sheet is an important document that reflects the accounting of working time, which an employee has the right to request upon dismissal and in the event of controversial labor situations.