Filling out the working time sheet correctly
Labor legislation obliges employers to keep records of time worked by employees.
Organizations, regardless of legal status, and individual entrepreneurs must take into account hours worked. Especially for this purpose, the State Statistics Committee has developed and approved forms of the Time Sheet N T-12 and N T-13. ConsultantPlus TRY FREE
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We will provide instructions for filling out, which will help you correctly reflect the data and use the timesheet rationally.
Why do you need a time sheet?
The working time sheet, approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1, helps the personnel service and accounting department of the enterprise:
- take into account the time worked or not worked by the employee;
- monitor compliance with the work schedule (attendance, absence, lateness);
- have official information about the time worked by each employee for calculating wages or preparing statistical reports.
It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. The HR officer must track attendance and, if necessary, justify the penalty imposed on the employee.
A time sheet refers to the forms of documents that are issued to an employee upon dismissal along with a work book upon his request (Article 84.1 of the Tax Code of the Russian Federation).
It is worth noting that the unified forms of timesheets N T-12 and N T-13 are not required for use from January 1, 2013. However, employers are required to keep records (Part 4 of Article 91 of the Labor Code of the Russian Federation).
Organizations and individual entrepreneurs can use other ways to control the time employees spend at work.
But in fact, the form format developed by Gostkomstat is quite convenient and continues to be used everywhere.
Who keeps the time sheet in the organization
According to the Instructions for the use and completion of forms of primary accounting documents:
- the work time sheet for 2021 is compiled and maintained by an authorized person;
- the document is signed by the head of the department and the HR employee;
- after which it is transferred to the accounting department.
As we can see, the rules do not establish the position of the employee who keeps the time sheet. Management has the right to appoint anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person.
If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract. Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department.
He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer.
The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant.
In small companies, such a long chain is not followed - the accounting sheet is kept by a personnel employee, and then immediately transferred to the accounting department.
What is the difference between forms N T-12 and N T-13 Timesheets?
Two approved forms of topics differ; one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees.
And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees regarding wages.
But if the company conducts settlements with personnel as a separate type of accounting, section 2 simply remains empty.
Filling out a time sheet
There are two ways to fill out the timesheet:
- continuous filling - all appearances and absences are recorded every day;
- filling in by deviations - only lateness and no-shows are noted.
Let us give as an example instructions for filling out the T-13 form using the continuous filling method.
Step 1 - name of the organization and structural unit
At the top, enter the name of the company (full name of the individual entrepreneur) and the name of the structural unit. This could be a sales department, a marketing department, a production department, etc.
Step 2 - OKPO code
OKPO is an all-Russian classifier of enterprises and organizations. Contained in Rosstat databases, it consists of:
- 8 digits for legal entities;
- 10 digits for individual entrepreneurs.
Step 3 - document number and date of preparation
- The document number is assigned in order.
- The date of compilation is usually the last day of the reporting month.
Step 4 - reporting period
Time sheets are submitted per month - the period from the first to the last day of August in our case.
Step 5 - employee information
A separate line is filled in for each department employee.
- Serial number in the report card.
- Last name and position of the employee.
- A personnel number is assigned to each employee and is used in all internal accounting documents. It is retained by the employee for the entire period of work in the organization and is not transferred to another person for several years after dismissal.
Step 6 - information about attendance and number of hours
To fill out information about employee attendance and absence, abbreviated symbols are used. You will find a list of them at the end of the article in a separate paragraph. In our example for employee Petrov A.A. 4 abbreviations used:
- I - attendance (in case of attendance, the number of hours worked is recorded in the bottom cell);
- On a weekend;
- K - business trip;
- OT - vacation.
Step 7 - total number of days and hours for the month
- In the 5th column indicate the number of days and hours worked for every half month.
- In the 6th column - the total number of days and hours for the month.
Step 8 - information for payroll
The payment type code determines the specific type of cash payment, encrypted in numbers. For a complete list of codes, see the end of the article. The example uses:
- 2000 - salary (wages);
- 2012 - vacation pay.
- Corresponding account is an accounting account from which costs for a specified type of remuneration are written off. In our case, the account for writing off salaries, travel allowances and vacation pay is the same.
- Column 9 indicates the number of days or hours worked for each type of remuneration. In our case, the days of attendance and business trips are entered in the top cell, and the days on vacation are entered in the bottom cell.
If one type of remuneration (salary) is applicable to all employees during the month, then the code of the type of payment and the account number are written at the top, columns 7 and 8 are left empty, indicating only the days or hours worked in column 9. Like this:
Step 9 - information about the reasons and time of no-show
Columns 10–12 contain the code for the reason for absence and the number of hours of absence. In our example, the employee was absent for 13 days:
- 3 days - due to a business trip;
- I was on vacation for 10 days.
Step 10 - signatures of responsible persons
The accounting sheet is signed at the end of the month:
- employee responsible for maintenance;
- head of department;
- personnel worker.
How to mark vacation on a time sheet
Before marking vacation on your time sheet, it is important to know the following points:
- what type of leave to indicate;
- vacation period - from what date to what date the employee rests;
- what method is used to fill out the timesheet - continuous or only deviations are recorded?
Different types of leave are indicated in the report card by the following abbreviations:
FROM | regular paid vacation |
OD | additional paid |
BEFORE | administrative (without saving salary) |
U | educational with salary retained |
UV | on-the-job training (shortened day) |
UD | educational without saving salary |
R | for pregnancy and childbirth |
coolant | child care up to 3 years old |
OZ | without saving the salary in cases provided for by law |
DB | additional without saving salary |
When using both methods of filling out a timesheet, a vacation symbol is affixed for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts (conditional code “I”), and when using the method of taking into account deviations, they remain empty.
Other designations and codes in the table
We present the letter designations used in the time sheet in the form of tables.
Presence at the workplace:
I | work during the day |
N | at night time |
RV | work on weekends and holidays |
WITH | overtime |
VM | on a rotational basis |
Business trips and advanced training:
TO | business trip |
PC | off-the-job training |
PM | advanced training with a break from work in another area |
Absence from work:
B | temporary disability (sick leave) with payment of benefits |
T | temporary disability without benefit payment |
Champions League | shortened working hours in cases provided for by law |
PV | forced absenteeism due to illegal removal (dismissal) |
G | failure to appear in connection with the performance of state (public) duties |
ETC | absenteeism without good reason |
NS | part-time mode |
IN | weekends and public holidays |
OB | additional paid day off |
NV | additional unpaid day off |
ZB | strike |
NN | unknown reason for absence |
RP | downtime due to the employer's fault |
NP | downtime due to reasons beyond anyone's control |
VP | downtime due to the employee's fault |
BUT | suspension from work (paid) |
NB | dismissal without retention of salary |
NZ | suspension of work in case of delay in salary |
We present only the main digital codes of types of remuneration (The full list is in the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04 / [email protected] ):
2000 | labor payments (salary, remuneration) |
2010 | payments under civil contracts |
2012 | vacation pay |
2300 | sick leave benefit |
2530 | payment in kind |
2760 | financial assistance upon dismissal and retirement |
3020 | interest on deposits |
Download the time sheet, simple form Format T-12
Source: https://ppt.ru/rabochee-vremia/zapolnenie-tabelya
Is downtime possible during quarantine and what to put on the report card?
Due to a sharp drop in sales, underutilization of production and other factors, many employers during the pandemic are not able to provide people with work in the same volumes. In such circumstances, the organization can be declared downtime. The Labor Code distinguishes between the following types:
- due to the fault of the employee;
- due to the fault of the employer;
- for reasons beyond the control of the parties to the employment contract.
Each type has its own code in the report card and a minimum payment amount.
In the context of the fight against a new disease, it makes sense to declare downtime for reasons beyond our control, although we emphasize that the legislation does not directly allow the introduction of downtime during quarantine.
Downtime cannot be introduced if the period of “presidential vacation” for the subject is non-working. This will be considered a direct violation of labor laws and presidential decrees.
Payment for downtime, the reasons for which do not depend on the parties to the contract, is made in the amount of 2/3 of the salary or tariff rate. The code “NP” or “32” is entered in the report card.
For downtime for other reasons, other codes are intended:
- “RP” or “31” - if the organization is idle due to the employer;
- “VP” or “33” - if due to an employee.
Time sheet
May 17, 2021 Suitable for: Entrepreneurs
A time sheet is not a relic of the past, but a necessary document on the basis of which employees’ salaries are calculated. And yes, entrepreneurs need to lead it too.
Why lead?
In the timesheet, employers keep track of time worked for each employee separately. Maintaining such records is provided for in Part 2 of Art. 30 of the Law of Ukraine “On remuneration”.
An employee may be absent due to illness, go on vacation, take a day off, or, conversely, work overtime - this is noted in the report card.
Data from the timesheet is used to calculate the employee’s due salary for the time actually worked. Thus, overtime work, work on weekends and holidays are paid double (Article 72, 106–107 of the Labor Code).
The timesheet shows whether the employee has worked the monthly quota or part of it, and the salary is calculated accordingly.
State Labor inspectors will definitely check the report card if they come with an inspection (letter of the Ministry of Social Policy No. 5907/0/10-16/06).
How to prepare for a State Labor inspection
Tax officials can check the report card regarding the correctness of the calculation of the Unified Social Contribution if you paid employees a salary less than the minimum wage.
Also, entries in the report card confirm information about the fact of the start of employment relations with new employees, which the employer transmits to the tax office in a notification (CMU Resolution No. 413).
Report form
A time sheet is a list of employees by name with notes on working hours worked for the month.
There is a standard report form - No. P-5 (Order of the State Statistics Committee No. 489), it contains everything for recording the necessary indicators and calculating wages. It can be supplemented or simplified as much as possible - leaving only the lines that are relevant to you.
Time sheet
You can develop a timesheet for yourself, leave lines for recording working hours, attendance and absence of employees (letter of the State Statistics Service No. 9/4-10/9).
How to lead
The time sheet is kept in electronic and paper form. You can't just write electronically.
Fill out the timesheet for the month . The template for the new month is prepared in advance, based on the report card for the previous month and taking into account changes in hired and dismissed employees.
Assign someone responsible for keeping timesheets, for example an accountant; large enterprises can afford the position of timekeeper. For entrepreneurs, this can be a manager or the sole proprietor himself. An individual is an entrepreneur.
Filling out a timesheet is a job obligation. Write it down in the job description and employment contract with the employee. In order not to listen to the indignation of the responsible manager that he was loaded with additional functions.
The procedure for maintaining timesheets is not specified in the regulations, but to ensure that personnel documents are in order, approve the internal regulations on maintaining timesheets .
The time sheet is used to calculate salaries, and it is important to submit it to the accountant on time twice a month:
- from the 1st to the 15th inclusive - for accrual and payment of the advance;
- at the end of the month - to calculate salaries.
The person in charge gives the accountant the completed timesheet for the first half of the month on the 15th, and the accountant returns it on the 17th. You can submit a certified copy, which will be added to the salary calculation, draw up separate timesheets for the first and second half of the month, and then make a consolidated one. If you do this, write it down in the regulations or orders.
Who to include on the report card
The report card contains information on all employees, including those hired for temporary work under a fixed-term contract (letter of the Ministry of Social Policy No. 36-211).
How can an entrepreneur register an employee?
Assign a personnel number to each employee with whom you have entered into an employment contract and indicate it in the labor and salary accounting documents. Internal part-time workers are assigned a second personnel number.
Individuals with whom you cooperate under civil law agreements do not enter a civil law agreement into the time sheet and do not assign a personnel number (letter of the Ministry of Social Policy No. 115/13/133-10).
The presence of the performer in the report card is confirmation of the employment relationship with him, and if during the inspection it is discovered that such a performer performs the duties of an employee, and a civil service agreement has been concluded with him, not an employment agreement, you will be fined 125,190 UAH .
You can add new employees to the timesheet or cross out dismissed ones if there are orders confirming the hiring or dismissal.
When an employee does not come to work for a good reason - vacation, sick leave, business trip - this is noted in the report card. But there must be a documented basis - orders, directions, certificates.
How to fill out
Fill out the timesheet every day, open on the first of the month, close on the last. New month - new report card .
Form No. P-5 consists of two parts. The first contains alphabetic and digital codes to indicate working hours, which you use when filling out your timesheet:
The second part is the form of the report card itself, where you indicate the entry number, personnel number, gender, full name and position.
Data on hours worked and reasons for absence from work are indicated by day and hour . The right side of the table summarizes the results.
The line for one employee, divided into four parts, is filled out as follows:
- The first two lines are alpha or numeric codes and hours worked for each calendar day from the 1st to the 15th.
- The third and fourth lines contain the same data for calendar days from the 16th to the 31st.
Code - characteristics of hours worked: overtime, work at night or on weekends, reasons for absence from work - vacation, sick leave, absenteeism, etc.
Shortened working hours are also recorded, for example, a short working day before a holiday, or employees being late. The hours actually worked are entered.
In the last cells of the first and second row there is an “X” sign - they are redundant. In the first half of the month there are 15 days, which is one day less than the maximum that can be in the second half - up to 16 days. The “X” sign must be placed in the cells of the 29th, 30th and 31st, if the month does not have these calendar days.
The next step is to reflect the number of days and hours worked per month. If there was overtime work, indicate the hours for the time worked by the employee:
- evening hours - HF;
- night hours - RN;
- overtime - NU;
- holidays and weekends - RV.
At the end of the month, summarize how many hours each employee worked.
This is what an entrepreneur’s time sheet might look like:
After filling out the tabular part of the timesheet, you need to summarize the data from the right side of the timesheet and indicate it in the “At once” line for all employees.
The completed timesheet is signed by the person responsible for its maintenance and handed over to the accountant for payroll calculation.
How to fix errors
Errors in the timesheet cannot be corrected . An exception is when the employer does not have information why the employee is absent. This happens when an employee gets sick on vacation and brings sick leave only after returning to work.
Changes are made only after the employee has given you a supporting document. In the header of the new timesheet form, indicate the date of completion and the month you are adjusting. Give the corrected timesheet to the accountant, he will adjust the salary.
Work on weekends and holidays
The report card does not provide for coding for weekends and public holidays (Article 73 of the Labor Code). In the fields opposite these days, put dashes or leave them blank.
If you hired an employee to work on such a day, enter the code “ РВ ” (06). But before that, issue an order and state the reason and amount of compensation for working on a day off:
Before holidays and non-working days, the working day is shortened by one hour in a five-day and six-day work week. On the timesheet, indicate the actual time worked: a 7-hour shortened working day with a standard of 8 hours.
Transfer of working days
The postponed working day in the timesheet is marked as a day off: put a dash or not filled in, and the day to which it was postponed is marked as a working day, you enter the hours of work (letter of the Ministry of Social Policy No. 77/13/133-11).
Be sure to formalize the transfer by order.
Basic annual leave
Indicated by code “ B ” (08) - placed on workdays and weekends that fall on vacation.
If the vacation includes holidays and non-working days (Article 73 of the Labor Code), they are not taken into account during the vacation period, but are crossed out or left blank in the report card.
Annual leave of an entrepreneur's employee
Sick days and maternity leave
The days when an employee is on sick leave due to illness or pregnancy and childbirth are noted:
- “ TN ” (26) - illness is confirmed by a sick leave certificate and is paid for;
- “ NN ” (27) - instead of sick leave there is a certificate, and this period is not paid.
They pay for calendar days of illness or maternity leave, so all days falling within this period are noted on the timesheet, both workdays and weekends or holidays - they are not excluded from the calculation for sick leave.
Part-time work
Which code to use depends on who initiated the partial time setting:
- employee request - code “ RS ” (02). It is also used for part-time workers;
- employer - code “ ND ” (20).
Internal part-time workers are entered into the timesheet twice under different personnel numbers: one employee - two lines. In one, the time for the main job is indicated with the code “ P ” (01), in the second - the time for part-time work with the code “ RS ” (02), since such work is performed on a part-time basis.
Summarized working time tracking
When recording working hours in aggregate, a work schedule is developed according to which the duration of work per week does not exceed the norm of 40 hours per week.
https://www.youtube.com/watch?v=meJR-8WMeSM
And the duration of work during the accounting period corresponds to the duration of work for the same period for workers with a 5-day working week.
The time sheet reflects work during the day, not during the shift. If an employee’s 12-hour shift starts at 20:00 and ends at 8:00 the next day, enter 4:00 on the day the shift starts (from 20:00 to 24:00), and 8 on the end day: 00 (from 0:00 to 8:00).
Overtime work
When you engage an employee to work overtime, hours of work with the code “ NU ” (05) are entered in the timesheet. This time is paid double (Article 106 of the Labor Code).
Unknown reasons for employee absence
The employee was absent for unknown reasons - do not fill out the columns of the time sheet “Notes on attendance and absence by day of the month” until the employee shows up at work and provides documents that he was absent due to illness, if he does not provide it, this means absenteeism.
If the employee does not show up before the time sheet needs to be closed and handed over to the accountant for payroll calculation, enter the code “ NZ ” (28) - failure to appear for unknown reasons.
After the employee brings the document (sick leave, certificate), enter the code “ TH ”, “ HH ”, etc. Since corrections cannot be made on the report card, you will have to re-issue it for the entire month.
Dismissal in the middle of the month
On the timesheet, mark the days of work until the day of dismissal in the usual manner; after dismissal, until the end of the month, put an “X” sign.
The personnel number of a dismissed person cannot be assigned to another employee for three years.
How to properly fire an employee
How long to keep timesheets
The report card must be stored for at least a year (Article 408 of List No. 578/5).
If you have employees with the status of victims of the Chernobyl disaster or employees with hazardous working conditions, their time sheets are kept for 75 years (Articles 445 and 685 of List No. 578/5).
If there is no report card
There are no sanctions in law for failure to keep timesheets. But without it, the entrepreneur will not be able to prove to the regulatory authorities the correctness of payments to employees. And these are fines for violation of labor laws, the minimum - in the amount of the minimum wage - 4173 UAH (Article 265 of the Labor Code), and an administrative fine from 510 to 1700 UAH (Part 1 of Article 41 of the Administrative Code).
In addition, the presence of a time sheet is checked by State Labor inspectors.
The report card will also be useful to you in disputes with absentee workers.
Source: https://journal.ostapp.com.ua/articles/post/tabel-uceta-rabocego-vremeni
How to indicate quarantine on sick leave on a report card
Elderly people are at risk for coronavirus infection. They are strongly advised to stay at home and observe self-isolation. If persons over 65 years of age work at an enterprise that continues to operate in April 2021, then they have the right to receive sick leave in order to have a reason not to attend the workplace.
Note! A quarantine certificate of incapacity for work cannot be issued by those who have been transferred to remote work or are on paid leave.
Sick leave is issued with code 03 “Quarantine”. Legislators have simplified the registration procedure - it is issued on the basis of a register of employees generated by the employer and transferred to the Social Insurance Fund. The benefit is assigned and paid by social insurance.
How can employees over 65 years of age mark the days of quarantine on sick leave on their time sheet? Absence from work on the basis of a certificate of incapacity for work is marked as “B” or “19”. The same codes must be entered if a quarantine sick leave is issued to an employee upon arrival from a country with an unfavorable epidemiological situation.
How to indicate dismissal on a report card: details about maintenance
One of the main responsibilities of the employer is maintaining a time sheet (Article 91 of the Labor Code of the Russian Federation).
It displays:
- working days and weekends;
- number of hours worked;
- various deviations from the schedule (for example, vacations and business trips).
Based on the timesheet, wages are calculated. An accounting form is maintained for each employee from the first working day until the day of dismissal.
Legend
A timesheet is a table with columns and columns indicating the full name, position, and department of the employee. The actual time worked and the time of absence are reflected, whether it is a day off or absenteeism.
Work and rest time is depicted in the form of codes - alphabetic or numeric symbols.
The codes indicate the following parameters:
- showing up for work;
- absenteeism;
- vacation;
- weekend;
- other variables, an exhaustive list of which is indicated on the first sheet of form T-12.
The most commonly used designations include the following:
- work during the daytime - I or 01 (the letter designation is in the first place, the digital designation is in the second place, similar below);
- business trip - K or 06;
- annual leave - FROM or 09;
- additional leave - OD or 10;
- maternity leave - P or 14;
- leave without pay - up to or 16;
- temporary disability - B or 19;
- weekends and non-working holidays - B or 26.
Dismissal at your own request
Let's look at the most standard option - voluntary dismissal.
As a general rule, the day of dismissal is considered to be the employee’s last working day (Article 84.1 of the Labor Code). On the last working day of the employee, you need to indicate attendance (I), which will also be the day of dismissal.
An exception is when the employee did not work, but his place of work was retained.
Dismissal during vacation
The last day of vacation and the day of dismissal coincide. The leave mark is placed on the time sheet - O (or another mark depending on the type of leave). This same day is considered the day of dismissal.
Thus, when dismissed for various reasons, a note is made in the last working day cell of the report card about the actual condition of the employee: if he was at work - attendance, if he was on vacation - vacation, if he was sick - incapacity for work.
Filling in empty columns after dismissal:
- nothing is written;
- “dismissed by order number” or “dismissed” is indicated;
- put dashes.
The document for the new month is drawn up without this employee.
How to display dismissal for absenteeism and which day is considered the last working day
If an employee does not show up for work, the first thing that needs to be recorded is the fact of absence. It is necessary to draw up a memorandum, an act of absence from the workplace, and based on them, enter the NN entry into the time sheet. Such actions are carried out every day until the employee appears. Then they demand a written explanation from him.
How is the issue of punishment resolved?
- If the reason for absence is valid, then changes are made to the time sheet. NN is crossed out and put B (in case of illness). Such a record is certified by the person keeping the time sheet and the head of the department in which the employee works.
- If the reason is not valid, the employee will most likely be punished or even fired. In the report card it is entered instead of NN - PR (if absenteeism).
What to show on the timesheet, what day to fire
As a general rule, people are fired on the last working day - the day before absenteeism. The time sheet is marked on all days of absence of the PR.
- If the employee does not come out and give an explanation, then they are given 2 days to wait for such an explanation, and after that they are fired.
- If the employee leaves and still does not give an explanation, then he quits when the two days are up.
Which designation method to choose
There are only 2 designation methods (codes):
The employer decides which designation to choose personally. He has the right to develop his own codes. For example, many simply put 8, thereby saying that they worked a full day.
It is necessary to resolve the issue of completely or partially filling out the accounting form.
- Fill out the entire timesheet every day, indicating the number of hours (complete registration).
- Register only non-standard working moments, deviations from the schedule, using only a letter designation (vacation, sick leave, night work, absenteeism, etc.).
Which form of report card to choose
There are 2 types of uniforms - T-12 and T-13. What is the difference?
- T-12 “Working time sheet and calculation of wages” is filled out manually. This means that it is filled out by hand or on a computer in non-specialized programs (text editor).
- T-13 “Time sheet” is used in organizations that have a turnstile installed that records the entrance and exit of employees. Filled out automatically (for example, by an electronic program).
- The law provides the opportunity to develop your own form, based on the recommendations of the State Statistics Committee. The HR officer and accountant will have to resolve this issue, since this is their main working document.
- Most enterprises currently choose T-13.
The timesheet is compiled monthly.
In practice, most organizations prepare time sheets twice a month - for the first half and at the end of the month. This is due to the fact that salaries are calculated twice a month: the accounting department requires a document on the basis of which salaries are calculated for a specific period (for example, for the first 15 days of the month).
Source: https://truddogovor.ru/kak-otrazit-uvolnenie-sotrudnika-v-tabele-ucheta-rabochego-vremeni/
Legend
The timesheet is a table with columns and columns in which all data about each employee is noted, including full name, position and department.
There, in the corresponding columns, time worked, absence, absenteeism and weekends are reflected. The most common designations at the moment include the following:
- work - 01 or I;
- employee on a business trip - 06 or K;
- vacation due once a year - 09 or OT;
- additional leave - 10 or OD;
- leave related to pregnancy or childbirth - 14 or P;
- vacation at your own expense - 16 or before;
- disability (illness) - 19 or B;
- weekends, holidays - 26 or B.
These dismissal designations on the time sheet are mandatory for recording and maintaining records of employee working hours.
According to the general rules, when dismissing at will, the day of dismissal is the last working day (according to Article 84 of the Labor Code of Russia). Therefore, it is necessary to put the letter Y in the log, that is, to note the employee’s attendance. In this case, the exception is the day when the person did not work, but the place of work was assigned to him.
An important point: any employment relationship between employer and employee automatically terminates on the day of dismissal. In this case, the employee is obliged to work it out completely, to the end. This is one of the main requirements in order to note the dismissal of an employee on the report card.
If the working day lasts until 19.00, then that is when the dismissal papers should arrive, and the employee must sign them before leaving and receive his documents and payment.
Employee on vacation
If the last or any other vacation days coincide with the date of dismissal, the value of the vacation (main, additional or related to pregnancy) is indicated in the documentation. This day is also the day of dismissal.
After dismissal, the empty columns opposite the employee can be filled in as follows:
- You don't have to write anything.
- Mark all boxes with the inscription “Dismissed according to order No._.”
- Put a dash.
Age of criminal responsibility for theft
The documentation for the next month will be completed without the dismissed employee.
If an employee does not show up for work, it is necessary first of all to record the fact of his absence from work.
To do this, you need to draw up a memorandum and fill out a statement about the person’s absence from his workplace. Based on all these documents, a NN entry is made in the worksheet.
These actions must be performed before the employee appears. Then, when the employee arrives, you can demand an explanation from him in writing.
To punish a person, it is important to determine why the person did not go to work:
- If there is a good reason, changes can be made to the document. For example, NN must be crossed out, and instead put B. The entry must be certified by the official who keeps the records.
- If there is no valid reason, you can punish the truant or even fire him.
However, in each situation the issue is resolved individually.
According to the general rules, dismissal occurs on the last working day, that is, on the day before absenteeism. After this, PR is set on every day. There are two possible situations here:
- If a person not only does not show up for work, but also does not give any explanation, then he has two days to give an explanation.
- If an employee shows up at work but does not give any explanation, then he resigns himself after the same 2 days.
The choice of designation types is up to the employer. He also has the right to create his own encodings. Someone, for example, puts the number 8 instead of the working day, thereby noting that the person worked a full day.
There are two types of report cards - T-13 and T-12. They differ in the following points:
- T-12 is filled out by hand, that is, either with a pen or in standard text editors.
- T-13 is used where turnstiles are installed or there are ways to automatically secure workers. In this case, the timesheet is filled out automatically by the software.
- The law also allows you to maintain your own form if it is drawn up in accordance with the recommendations of the State Statistics Committee.
Keeping documentation of employee time is one of the most important documents in any company. It's not difficult to drive. And even the dismissal of an employee can be recorded both in standard coding and in the one established by the company. At the same time, it is important to remember under what conditions and circumstances the employee leaves. The rules for drawing up timesheets depend on this.
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How is the dismissal of an employee noted on the report card?
July 31, 2021 at 10:44 am
From the day following the day of dismissal, they stop making any notes on the timesheet, and from the next month, the resigned employee is excluded from the timesheet
The time sheet is a specific document, the filling out of which is regular. It is assumed that the responsible person must keep a time sheet (in paper or electronic form) daily, and at the beginning of a new reporting period, create another copy. As a result, the serial number of the document in the reporting period corresponds to the month number and the current year.
The need for maintaining a timesheet is as follows:
- provisions enshrined in Art. 13 Federal Law No. 402 dated December 6, 2011, reflect information according to which companies must document all facts of the working life of employees;
- ease of calculation by an accountant of staff salaries, as well as severance pay in case of dismissal of staff members.
Under labor law, all employers are obligated to keep records of the actual hours worked by employees.
In the current material, we will understand how the fact of dismissal is indicated on the report card, and we will give an example of the designation.
We invite you to familiarize yourself with: Dismissal during the reorganization of an enterprise: entry into the employment record, payments, documents
The time sheet for actual hours worked is kept by the immediate heads of departments or another authorized person.
For example, in a large company, time sheets are compiled by the heads of departments: finished goods warehouse, workshop No. 1, workshop No. 2, planning department, etc.
In small organizations with a small number of people, any employee can do this. Typically, such responsibilities are assigned to a personnel employee.
After the timesheet is compiled, it is sent to the accounting department for payroll calculation. The document is filled out every day for a month.
- The form is submitted to the accounting department twice: for half a month - for calculating the advance and for the second half of the month for calculating wages.
- The time sheet contains information about attendance and absence from work, as well as the number of hours worked.
- The law approved a unified form of schedule T-12:
However, it is not necessary to use it for accounting purposes. The employer has the right to develop its own forms, having documented them.
When the day of dismissal of an employee arrives, the head of a structural unit or another person responsible for recording working hours transfers the completed timesheet to the accounting department for calculation.
- To correctly fill out a time sheet, it is important to correctly enter the necessary designations and know exactly which letter is entered in each individual case.
- This will allow the accountant to correctly calculate staff salaries.
- The day of dismissal of an employee is considered a working day.
- Therefore, on this date the working hours of the dismissed person are assigned.
- If the person was on vacation on that day, then up to and including the day of dismissal, the report card will be marked with the special letter “OT”.
- When an employee resigns on the last day of sick leave, the report card must include o.
- After dismissal, there is no need to enter any letters or numbers on the remaining days of the month.
- However, if the responsible employee writes the word “dismissed” or puts a dash after the day of termination of the employment relationship, this will not be considered a violation.
Important! Errors in timesheets are not allowed; this can lead to underpayment of the required amount and fines.
Let's assume employee A.A. Sidorov. resigns on September 10. The head of the structural unit needs to note this fact on the report card.
September 2019
FULL NAME. | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | Total hours |
Sidorov A.A. | IN | IN | I | I | I | I | I | IN | IN | I | ||||||
8 | 8 | 8 | 8 | 8 | 8 | 48 |
If, for example, in the period from September 1 to September 10, a person was on vacation, that is, he went on vacation with subsequent dismissal, then instead of appearances, the designation “OT” is noted in each cell of the report card, the remaining columns remain empty.
The report card can use alphabetic or numeric codes to indicate a particular event, for example, attendance at work has the letter I or 01 in digital expression, absenteeism - PR or 24, additional days off without pay - NV or 28.
You can find the required code using the service we have prepared, or use the table. In the service, you will first need to select the type (form) of the timesheet that you use, and then the wording of the event for which you need to enter a code designation - the system will immediately show you the required alphanumeric code.
Timesheet codes (2019) - a complete list of alphabetic and numeric characters - are contained on the first page of Form T-12.
Code | ||
alphabetic | digital | |
Duration of work during the day | I | 01 |
Duration of work at night | N | 02 |
Duration of work on weekends and non-working holidays | RV | 03 |
Overtime duration | WITH | 04 |
Duration of work on a rotational basis | VM | 05 |
Business trip | TO | 06 |
Advanced training without work | PC | 07 |
Advanced training with a break from work in another area | PM | 08 |
Annual basic paid leave | FROM | 09 |
Annual additional paid leave | OD | 10 |
Additional leave in connection with training while maintaining average earnings for employees combining work with training | U | 11 |
Reduced working hours for on-the-job trainees with partial pay retention | UV | 12 |
Additional leave in connection with training without pay | UD | 13 |
Maternity leave (leave in connection with the adoption of a newborn child) | R | 14 |
Parental leave until the child reaches the age of three | coolant | 15 |
Unpaid leave granted to an employee with the permission of the employer | BEFORE | 16 |
Leave without pay under the conditions provided for by the current legislation of the Russian Federation | OZ | 17 |
Additional annual leave without pay | DB | 18 |
Temporary disability (except for cases provided for by code “T”) with the assignment of benefits in accordance with the law | B | 19 |
Temporary disability without benefits in cases provided for by law | T | 20 |
Reduced working hours versus normal working hours in cases provided for by law | Champions League | 21 |
Time of forced absence in the event of dismissal, transfer to another job or suspension from work being declared illegal, with reinstatement to the previous job | PV | 22 |
Absenteeism while performing state or public duties in accordance with the law | G | 23 |
Absenteeism (absence from the workplace without good reason for the time established by law) | ETC | 24 |
Duration of part-time work at the initiative of the employer in cases provided for by law | NS | 25 |
Weekends (weekly vacation) and non-working holidays | IN | 26 |
Additional days off (paid) | OB | 27 |
Additional days off (without pay) | NV | 28 |
Strike (under conditions and in the manner prescribed by law) | ZB | 29 |
Absences for unknown reasons (until the circumstances are clarified) | NN | 30 |
Downtime caused by the employer | RP | 31 |
Downtime due to reasons beyond the control of the employer and employee | NP | 32 |
Downtime due to employee fault | VP | 33 |
Suspension from work (preclusion from work) with payment (benefits) in accordance with the law | BUT | 34 |
Suspension from work (preclusion from work) for reasons provided for by law, without accrual of wages | NB | 35 |
Time of suspension of work in case of delay in payment of wages | NZ | 36 |
We invite you to familiarize yourself with: Labor Code of the Russian Federation. Chapter 32. Student agreement
Filling out a timesheet when dismissing an employee
Normal working hours Since the form introduced by Goskomstat is convenient for entering data and further processing, many organizations continue to use it.
Three forms recommended for work, downloaded for free, differ in the way the enterprise calculates the time actually spent by an employee at work, as well as the form of organization: Form T-13 Used in enterprises with a turnstile installed at the entrance, which automatically records the time of arrival and departure of personnel, with the ability to fill out information manually or using Excel on a computer. T-12 This is a universal form that can be filled out manually, which contains an additional section designed to reflect the calculation of payment for work actually performed.
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- Features of filling out a time sheet in certain situations
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- Filling out a timesheet when dismissing an employee
- Filling out a timesheet when dismissing an employee sample
According to the Law “On Accounting” dated December 6, 2011, filling out the timesheet is possible both in electronic and handwritten form. Possible sanctions for an incorrectly filled out report card During financial and tax audits, auditors may detect the following types of violations:
- Inconsistency between the salary data indicated in the timesheet and primary reporting documents.
- Inconsistency between the salary data indicated in the timesheet and payment and settlement documents.
- Incorrect use of code designations and overtime and overtime not taken into account.
- Incorrect calculation of benefit amounts for temporary disability certificates.
These violations may result in a fine of up to 5,000 rubles being imposed on the employer or accountant.
Online magazine for accountants
It is necessary to ensure that the surnames and first names of employees are correctly indicated, avoiding the possibility of confusion among employees with the same surname.
- For each employee, information about his personal file number is entered.
- Each column of the timesheet corresponds to a specific day of the month.
- The cells opposite the names contain information about the hours worked, the number of shifts, and if there are weekends and holidays, the corresponding marks are entered.
- Information about the work actually performed is entered every day, based on the official documents provided (sick leave certificates, orders, statements, management orders).
- Cases of tardiness and absenteeism are also subject to reflection in the form of letter and numeric codes.
- The document is considered valid if it is signed by the authorities.
Features of filling out a time sheet in certain situations
In this case, the organization has the right to keep separate records of these data. In such a situation, section II of the report card is not filled out. Both timesheets are drawn up in one copy. In this case, working time is taken into account in the timesheet in one of two ways: either by the method of continuous registration of appearances and absences from work, or by the method of recording only deviations (no-shows, lateness, overtime, etc.).
Time sheet
In this case, the organization is obliged to pay him:
- the day of the business trip (the day of arrival is also considered as such) based on average earnings;
- daily allowance for that day;
- hours worked.
Accordingly, codes can be entered in the timesheet indicating that the employee is on a business trip and the fact that he is returning to work. At the same time, the timesheet must also indicate the number of hours worked.
Let’s assume that on the day of returning from a business trip, an employee worked 4 hours. In such a situation, the letter codes “K” and “I” and the hours worked are entered in the corresponding columns of the timesheet - “4”.
Thus, the accountant will reflect the fact that the employee is on a business trip, his work that day and the number of hours worked.
Features of filling out a time sheet
Federal Law of December 29, 2006 No. 255-FZ). Consequently, payment of temporary disability benefits for the period during which earnings were not lost is impossible and contrary to the law. In this situation, the FSS of Russia may recognize that expenses for the payment of insurance coverage cannot be made at the expense of the fund and, accordingly, will not accept them for offset.
Natalya Levinskaya, expert of the Legal Consulting Service GARANT, Anna Kikinskaya; reviewer of the Legal Consulting Service GARANT When granting parental leave, the employer is obliged to issue an appropriate order (instruction). Based on it, appropriate notes are made in the employee’s personal card.
But if going on vacation is fixed by order, then it seems correct to issue an order to terminate such leave.
Employees work remotely during quarantine - what to put on the report card
A fairly common situation these days is when an employer has the opportunity to transfer employees to remote work in order to, within the framework of the measures taken, reduce the number of people on its territory. What letter should I put on my report card during quarantine in this case?
If the employee continues to perform labor functions, then the letter code “I” or the numeric “01” is entered into his timesheet in the usual manner. When indicating the number of hours worked, it is enough to rely on a standard 40-hour week, unless this condition is specifically stipulated in the employment contract or additional agreement to it.