Among the variety of personnel documentation, a special place belongs to the time sheet (TURV). At the same time, it is important for each personnel officer (or other responsible person) not only to maintain this document correctly, but also to ensure its proper storage. From our material you will learn how long TURV should be stored. If you have any difficulties with preparing personnel documentation or additional questions about recording working hours, you can always turn to a lawyer for help.
What is a time sheet and why do you need to keep it?
TURV is a document that reflects the number of hours worked by each employee, as well as the number of days missed (if the employee was absent from the workplace for any reason).
The main purpose of the time sheet is to accumulate information about the actual time that was worked (or not worked) by the employee for the purpose of calculating wages and other payments.
For this purpose, the TURV must contain information on each employee (full name; position; number of hours worked per day; total number of hours and days worked during the reporting period, etc.).
Keeping time sheets for a specified period is a reasonable requirement. In practice, various situations may arise in which a document containing information about the working hours of each employee is necessary. In particular, TURV may be required:
- the company's accounting service - to clarify the amount of wages, calculate vacation pay and other benefits;
- tax authorities - during various audit activities;
- to the Social Insurance Fund - when checking the correctness of the information submitted;
- labor inspection - in the process of verifying compliance with the labor rights of workers.
In order to ensure the safety of the TURV, the head of the company must, by his order, appoint a person responsible for performing this task. Before it is submitted to the archive, HR and accounting department employees are responsible for the timesheet (every company must have a document flow schedule).
How long is the shelf life of time sheets?
In accordance with Art. 402 list of Rosarkhiv, approved. By order of December 20, 2019 No. 236 (valid from February 18, 2020), the employing company must store personnel sheets that reflect information about working hours in its archives:
- for 5 years - under standard operating conditions;
and if working conditions in the company are difficult, harmful or dangerous:
- 50 years - if the documents were completed after 01/01/2003;
- 75 years - if documents were completed before 01/01/2003.
Note! The State Duma amended Art. 23 and 24 of the Tax Code of the Russian Federation, which increase the storage period for taxpayers and tax agents of accounting and tax accounting data and documents related to the calculation and payment of taxes. They will need to be retained for 5 years instead of four.
The company's accounting department or personnel department is usually responsible for storing timesheets. It is compiled, as a rule, according to forms T-12 or T-13. They can be either paper or electronic.
The retention period for time sheets specified above must be respected, even if the documents are electronic. Moreover, in order to start using the T-12 or T-13 file form, the employer needs:
- consolidate the procedure for applying this form in the accounting policy;
- establish in local regulations the procedure for certifying forms T-12 or T-13 using an electronic signature.
You can see the forms of these timesheets in the articles:
- “Working time sheet - form T-13 (form)”;
- “A simple time sheet form - sample”.
Are there risks if time sheets are not maintained or retained properly? The answer to this question is in ConsultantPlus. Get free demo access to K+ and get tips from the experts.
How long should timesheets be kept?
Now let's move on to the most important thing - the shelf life of the time sheet, which takes into account the working hours of employees. It should immediately be noted that there is no single deadline: its absence is explained by different working conditions. According to the current rules of TURV, depending on the conditions in which employees work, the following is stored:
- 5 years;
- 75 years old.
The standard storage time is 5 years: this period applies to most companies. When will you have to store a document for several decades? The period of 75 years is established for those organizations in which employees work in dangerous or harmful conditions.
Important! Internal documents of the company may establish other storage periods for TURV, but not less than 5 and 75 years (depending on the specifics of the activity). As a rule, an increase in duration is determined by the needs of the organization itself.
Results
The storage period for time sheets, enshrined in the law, is 5 years in the general case, 50 or 75 years - under complicated working conditions. These deadlines must also be observed when maintaining timesheets in the form of electronic files.
See also:
- “Retention period for accounting documents”;
- “The main storage periods for documents in an organization (archive).”
Sources: Order of Rosarkhiv dated December 20, 2019 No. 236
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How to store timesheets?
After closing, the time sheet is sent to the accounting department, which then (after 1 year) transfers the document to the archive. In some organizations, time sheets are stored in the accounting department for a longer period - 3 years (so that accounting department employees can check information about the actual working time of all employees at any time).
The conditions and procedure for storing timesheets are established by the internal documents of the organization. As a rule, for those TURVs that are stored permanently (75 years), it is necessary to form a case.
Such cases are subject to special requirements: they must have firmware, a certification sheet and an internal inventory. In addition, the pages of the case must be numbered, and the cover contains all the necessary information about the documentation.
For TUVR, which must be stored for 5 years, temporary storage cases are formed. In this case, it is not necessary to number the pages and write certification notes. Once the five-year period has expired, the documentation can be destroyed. But before destruction, an examination of the value of documents must be carried out.
Important! If the company does not have an archive, the time sheet can be stored in structural divisions. But, in any case, the tasks of the responsible persons include ensuring the safety of this document throughout the entire established period.
What are the requirements for storing timesheets during electronic document management?
An increasing number of companies are switching to electronic document management: it is truly more convenient and allows you to get rid of a lot of paperwork.
According to current rules, time sheets that take into account employees’ working hours can be stored electronically. But in this case, it is necessary to ensure comprehensive protection of the electronic version of the TURV to prevent data loss or distortion of the information contained in the document.
As you know, TURV is carried out in one copy. If only the electronic version is stored, there should be two copies (one each on different devices).
Throughout the entire period, responsible persons need to re-record documentation if necessary, and also carry out monitoring from time to time.
Let's summarize. A time sheet that takes into account the working hours of employees is a mandatory document for every organization, but the period for which it must be kept may vary. Regardless of whether the document is stored for 5 or 75 years, it is important to ensure the safety of the data throughout the entire period (including preventing unauthorized persons from accessing the TURV).
If you are faced with problems related to maintaining personnel records, a professional lawyer will help you understand all the nuances of the current rules.
Also, you cannot do without qualified support from a specialist in cases where a controversial situation has arisen (with regulatory authorities or employees).
Sources:
Acquisition of archives with archival documents
Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 “On approval of the “List of standard management archival documents...”
What is a time sheet?
The time sheet is a list of employees by name in a structural unit and reflects attendance for the reporting period .
The presence of the document in the company is mandatory. Maintenance is carried out in paper or electronic form. Doing this only in electronic format is prohibited.
There is no approved form of the form. The State Statistics Committee of the Russian Federation has developed two options for recommendations: T-12 and T-13. Each company reserves the right to choose the form:
- T-12 is used if accounting is done manually. Filled out in one copy on two sheets of 2/3 A3 format. At the end of each month, after the manager’s signature, it is transferred to the accountant for calculating payments.
- To maintain timesheets in electronic form, form T-13 is used . Most timekeepers these days use this form.
This is what the timesheet looks like (clickable):
When hired, each employee is assigned a personnel number, which is subsequently used in all documents regarding the calculation of remuneration. The numbers of new or dismissed employees should be added or deleted only on the basis of orders issued by the manager .
In this article you can read about what working hours are.
How and where to organize storage space
Each enterprise must develop its own document flow schedule, which specifies how and where to store each document, indicating the number of copies and accountable persons. But not only the storage period is important, but also the timing of submission to the accounting department; there must be a clear framework for the possibility of entering information. As a rule, the accounting department calculates salaries for the previous period by the 10th day of the month, and by the 15th the accountant is obliged to pay all taxes. After the reporting period, documents for the previous year can be gradually transferred to the archive. The law does not regulate the mandatory storage of time sheets in the archive; management has the right to independently decide where and how to store documents. But this does not mean that the forms can be disposed of; they must be kept safe and access to them must be organized in the event of an audit.
The accountant is responsible for storing the timesheets, as he is the final authority for receiving these documents. When submitting to the archive, an inventory must be drawn up so that when searching for documents it is possible to immediately find the necessary information.
The archivist will now be responsible for safety and transportation. If the time sheet must be stored for 75 years, then after the expiration of the 5-year period, these documents can be transferred to archival warehouses, if an agreement has been concluded with them or such warehouses are owned by the enterprise.
Storing an electronic time sheet: nuances
When using electronic forms T-12 and T-13, the employer should keep in mind that:
1. You need to store electronic documents:
- in 2 copies, each of which is located on a separate device;
- when monitoring the technical condition of computers, which must be carried out at least once every 5 years;
- while ensuring control over unauthorized access and changes in timesheets, their deletion, and distribution.
2. Before entering information into forms T-12 and T-13 about specific employees, it is necessary to obtain consent from each of them for the processing of personal data, indicating that they will be used for personnel records in electronic form (subclause 1, paragraph. 1 article 6, subparagraph 7 paragraph 4 article 9 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ).
However, if the employee has already given consent to data processing, then the employer does not need to request another consent.
