Which form of report card to choose

Of the available forms, employers have the right to use unified forms approved by Resolution of the State Statistics Committee of Russia No. 1 of 01/05/2004.

Accounting schedule form in form T-12 (if accounting is done manually)

Accounting sheet form in form T-13 (if accounting is kept automated)

Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015 approved a separate form of working time sheet with the number OKUD 0504421, which is mandatory for:

• bodies of state power and local self-government;
• off-budget funds;
• state and municipal institutions.

Work time schedule form according to form 0504421

The legislation does not specify who signs the time sheet and who actually controls the hours worked. The manager has the right to appoint any subordinate responsible for this work, but usually such responsibilities are assigned to personnel department employees and department heads.

A correctly compiled time sheet in 2021 allows you to determine:

• how many days during the month the employee worked (was on vacation, on sick leave);
• whether he observed labor discipline (lateness, absence).

Based on this data, salaries, various types of compensation and payments are subsequently calculated. If internal documents stipulate penalties for regular violations of labor discipline, correct maintenance of employee time sheets in form 0504421, T-12 or T-13 will help you find out which employees need to be held accountable.

Time sheet form 0504421

Each entry in the timesheet is made on the basis of the corresponding document. For example, in order to indicate that an employee is on sick leave, you need to obtain a certificate of incapacity for work from him, and in order to indicate the employee’s absenteeism, you need to draw up an absence from work report.

Thus, any deviations must be noted for each employee within a month. If on one day it is necessary to indicate several types of deviations in relation to the same employee, then they are indicated through a fraction (if there are 2 of them) or fill out a new line for the same employee (if there are more than 2).

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Form requirements

All necessary special designations are contained on the first page of the T-12 form. They are also relevant for T-13, and for form 0504421 there are separate designations.

The company decides independently which symbols - letters or numbers - to use. This is an unimportant point. But there are two ways to write data in a timesheet:

• attendance or absence is noted every day - continuous filling;
• indicate only “deviations” - lateness, no-shows, work on weekends, downtime. This method is also used for cumulative recording of working time.

Step-by-step instructions for filling out T-12

Let’s assume that in an organization, time recording is done manually and separately from accounting for payroll payments to personnel. Our organization is commercial, and the manager gravitates towards State Statistics Committee forms. We will show you how to keep a time sheet manually using the unified T-12 form.

Block 1

We fill out the first page, which contains general information about the organization and the reporting period, alphabetic and digital symbol codes.

Step 1. Enter information about the full name of the organization.

Step 2. Enter the name of the department or division of the organization. If the organization does not have structural divisions, leave the field blank.

Step 3. Enter the eight-digit code.

Step 4. We enter information about the period for which the schedule was drawn up.

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

Block 2

We fill out the second page (we recommend doing this in accordance with the staffing schedule). Theoretically, this page is filled out during the reporting period, but situations arise directly in the process of work that cannot be immediately reflected in the schedule.

For example, employee K. did not come to work today and did not notify the manager about his absence. In fact, he is absent from work, but the reason for his absence is unknown, and the letter code “NN” must be entered in the report card (failure to appear for unknown reasons, until the circumstances are clarified). Let's assume that tomorrow he comes out and explains why he was absent. Changes will have to be made to the schedule, the “NN” code will have to be replaced with another one, depending on the reason for the absence.

It is impossible to predict such situations, therefore it is recommended to keep actual records either in pencil or in a separate document, which can be redone ten times before the final entry of information directly into T-12.

Step 6. Assign the first serial number.

Step 7. Write down the last name, initials and position of the specific employee.

Step 8. Enter the personnel number (check in the appointment order or in the employee’s personal card T-2).

Step 9. We enter the relevant information into the attendance and absence columns by day of the month. The information is reflected in two columns:

• at the top indicate an alphabetic or numeric code;
• At the bottom, enter the duration of hours worked.

The example shows the procedure for maintaining a timesheet for an organization during a five-day period. How to fill out a timesheet with a six-day work schedule? Everything is the same, but instead of two days off there will be only one.

Step 10. We count for each column how many days and hours worked in the first half of the month. Please note: it makes no difference whether remote work is marked on the timesheet, mixed or only in the office (in production), the procedure for calculating the period worked is the same.

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

Step 12. We count the total number of days and hours worked per month.

Step 13. Enter the number of days of absence or no-shows, including the breakdown in the appropriate columns. If there were no such days, we leave empty cells.

Step 14. Enter the number of weekends and holidays.

Step 15. We check the obtained figures with the production calendar to ensure that the number of days off and working hours correspond. If something doesn’t match, we look for the error or prepare to explain the reasons to management.

Step 16. We sign it ourselves, with the head of the structural unit (if any), with the personnel service employee (if the personnel service employee and the person responsible for filling out the schedule are the same person, we sign both) and take it to the accounting department, where Based on the schedule data, employees will be paid wages.

This is what a sample looks like on how to correctly fill out a time sheet using Form T-12

Letter designations in the time sheet

The number of columns can be increased to accurately enter additional information. In gr. 4 and 6 of both timesheets, in the very top line the labor hour cost codes should be written, and at the bottom the amount of time actually not/worked for a certain day should be written.

Typically, the entry of information into the timesheet is monitored by a payroll accountant or HR employee. If the company is large and includes more than one structural division, it becomes impossible for one employee to take into account the hours worked by employees, then a decision is made to appoint a person responsible for each division separately. All timesheets are grouped into a journal and sent to the accounting department.

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Instructions for filling out form T-13

There are several differences between the T-12 and T-13 report cards, but in general they are identical and are filled out according to the general rules. T-12 is allowed to be kept only for recording hours worked, without section 2 “Calculation with personnel for wages”. If an enterprise uses Form T-13, then it must be filled out in full, including additional lines for payroll.

What to write in this part? To maintain it, you will need a list of digital codes for types of remuneration approved by Order of the Federal Tax Service of Russia No. ММВ-7-11/ dated 09/10/2015. It is large because it includes all possible types of income of citizens. But for the accounting sheet you only need a few codes, and they are presented in the table.

Maintaining Form T-13 is similar to the procedure for making entries in T-12. First, they fill out the header of the form, then enter information about the employees, indicate data on hours worked (the procedure for correctly counting hours in a working time sheet on the T-13 form is no different), and note the number of days off during the month. That is, the first 15 steps of the instructions must be repeated. For absences during the reporting period, additional entries are made in columns 10–13, indicating generalized data.

Columns 7–9 are provided to indicate:

• code of payment type (income);
• correspondent account;
• days due for payment.

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

Filling out a new timesheet form 0504421

In fact, the sample for filling out the timesheet form 0504421 has been used in the practice of Russian personnel document flow for quite a long time.
Thus, until 2005, enterprises had in circulation the Timesheet for the use of working time and calculation of wages No. 421, which was assigned form code 0504421 according to the OKUD standard. Then the name of this form underwent some changes - the number was removed from its name, but otherwise it remained the same. This version of the name of the form was valid until 2020.

After this, a new document was introduced into practice - “Table of accounting for the use of working time and calculation of wages” (form 0504421). It is used under this name to this day. At the same time, the rules for filling out form 0504421 have also undergone some changes, and today include a number of important requirements.

Note! The form is filled out daily: each day corresponds to a specific column of the form in which the necessary information is entered.

The main section that appears in any example of filling out a work time sheet form is a table where, opposite the data of each specific employee, there is a line divided into upper and lower parts.

Can a company approve timesheet codes?

Completed example of form T-13

The example shows that for each employee it is permissible to specify 8 different types of payment codes at once. To do this, columns 7–9 are repeated.

As for the corresponding account, it is indicated only once - above columns 7–9, if it is the same for everyone. But if you always enter it in column 8, it won’t be considered an error either.

ConsultantPlus experts discussed how to make corrections to a timesheet. Use these instructions for free.

How to keep records of the worked period for state-owned enterprises

The working time sheet according to Order of the Ministry of Finance 52n (form 0504421) is externally similar to T-12 and T-13, but without a section reflecting settlements with personnel. The document is drawn up according to the rules prescribed in the order.

First, enter the information in the header part of the form:

• reporting period;
• name of the institution;
• type of report card - primary or corrective (the latter is submitted if errors are identified);
• date of formation of information;
• OKPO code;
• adjustment number - 0 (zero), if the primary time sheet, and then in order - 1, 2, 3, etc.

The content (tabular) part can be maintained in two ways, indicating:

• cases of deviations from the normal use of working time;
• actual hours worked.

In the first case, only those employees who had deviations from the schedule approved by the organization are recorded in the timesheet. The hours of deviations are written in the upper half of the line, and the symbols and hours of work at night are written in the lower half of the line. If one employee has two types of deviations per day, then his name is recorded twice. In this case, the lower part of the line is written in the form of a fraction, where the numerator is a symbol of the type of deviation, and the denominator is hours of work.

Officials have developed their own list of symbols for the form, but it can be supplemented with other symbols. They are presented below.

If the organization decides to reflect the actual costs of working time, then the hours are also written down at the top of the line, and a letter designation is placed at the bottom. Absences are marked with separate symbols, depending on the reasons for absence.

Several examples of what a timesheet looks like using different methods of recording data. Let's say Petrov's employee A.A. from September 10 to September 13, 2021, she was on a business trip, her colleague Ivanova T.A. I was on vacation from September 19 to 30. Employee V.A. Sidorov, who works 12 hours in a shift schedule (2/2), was granted leave at his own expense twice in September - on September 7 and 23. If you fill out the timesheet only in case of deviations, then it will look like this:

If the organization records actual working hours, then the timesheet looks different:

The last thing left to do is sign and submit it to the accounting department.

We keep timesheets correctly

To begin with, we note that all state (municipal) budgetary institutions, by virtue of the provisions of Art. 9 of the Law on Accounting[1], Order No. 52n[2] in their work they use a time sheet (f. 0504421) to record working time. The use of another form is not provided for by the legislation of the Russian Federation. At the same time, additional information required by the subject of accounting is allowed to be entered into the timesheet (f. 0504421) (this norm is provided for in the methodological recommendations approved by Order No. 52n). It is unacceptable to exclude the information (columns, lines) available in the timesheet (f. 0504421).

In accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. Information on recording working time on the basis of orders (instructions) of the head of the institution is reflected in the report card for the use of working time (f. 0504421) by the person responsible for its preparation. The completed timesheet (f. 0504421) and other documents signed by responsible officials are submitted to the accounting department within the established timeframe for calculating the salaries of the institution’s employees and for drawing up a payroll sheet (f. 0504401) or a payroll sheet (f. 0504402) on its basis ). Let's look at the features of filling out the timesheet (f. 0503421).

28 Jun 2021 stopurist 599

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What programs are used to keep timesheets?

To fill out timesheets automatically, you must either buy a program (but you will still have to enter information into it manually), or install a set of software and hardware that will automatically collect, store and process information about the presence of workers on site, their hours arrival and departure, periods of work and rest of employees, etc.

Such systems have functions for analyzing the information they receive, and therefore are very convenient and save a lot of time for personnel officers and accountants. Employers are also delighted, since at any moment it is convenient to see where employee Petrov is, what he is doing, when he left yesterday, etc. But in addition to their sheer advantages, these systems have one significant drawback - the implementation of such programs is very expensive.

Normative base

Resolution of the State Statistics Committee of the Russian Federation No. 1 dated 01/05/2004 “On approval of unified forms of primary accounting documentation for accounting of labor and its payment”
Order of the Ministry of Finance of Russia No. 52n dated 03/30/2015 “On approval of forms of primary accounting documents and accounting registers used by public authorities ( state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

Order of the Federal Tax Service of Russia No. ММВ-7-11/ dated September 10, 2015 “On approval of codes for types of income and deductions”