Based on Art. 91 of the Labor Code of the Russian Federation, all employers must control how many hours each of their subordinates actually worked. By the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004, a special form "Time sheet" was approved.
The time sheet is one of the most important personnel documents. It is in it that all the shifts and hours worked by employees are noted daily, and it is on the basis of this document that the salary is calculated every month. In addition, the time sheet is used to generate statistical reporting on labor and other analytical documents.
Article 91 of the Labor Code of the Russian Federation states that it is the employer who must keep the time sheet. It does not matter in which direction the company works and what form of ownership it has. The time sheet reflects the number of hours and days (shifts) worked by the staff. The form of the time sheet can be either paper or electronic.
Download time sheet
The information reflected in the time sheet must be certified. Therefore, before a full transition to electronic accounting, electronic signatures of responsible employees should be issued: the head of the structural department, the HR specialist and the timekeeper.
In 2018, unified forms T-12 or T-13, approved by a resolution of the State Statistics Committee of Russia, are used to record working time.
The forms are different. T-12 is a universal option that is used not only to record working time, but also to calculate and pay salaries to staff. When filling out the section "Settlement with personnel for remuneration", enter the codes of the type of payment in the time sheet in the form T-12.
A time sheet in the form T-13 is kept to record working hours if the company has an automatic system (turnstile) of attendance and non-attendance.
The employer has the right to use their own forms designed for similar purposes.
Important: only commercial enterprises have the right to independently develop accounting forms. State and budgetary organizations use standard form No. 0504421 (according to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which also contains guidelines for correctly filling out the form).
If we are talking about a small company with a small number of employees, then one general time sheet can be used. If the enterprise is large-scale, a separate time sheet is usually created for each structural unit. It is drawn up by a responsible employee who is engaged in keeping records of working hours (timekeeper), an accountant, a specialist in the personnel department or any other official.
To automatically take into account working hours, use the T-13 form, which consists of only one section.
Download Sample T-13 Timesheet
You must follow all the established rules when you create a time sheet. The form that the company has drawn up in any specified form can be supplemented with the necessary types of information - this is determined by the employer. The main condition is the presence of mandatory details, namely:
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The title page of the unified form contains a detailed list of symbols used when filling out the time sheet. Most often there are such digital codes or their alphabetic counterparts:
The code "30" is set until the reasons for the employee's absence from the workplace are clarified. For example, if it becomes known that an employee is ill, and this fact is confirmed by a certificate from a medical institution, the code “30” or “НН” is changed to “19” or “B”.
If a typical list of codes is not enough for a company to reflect production situations, it has the right to make additions at any time. An order is issued to consolidate the adjustments. This provides for the "Procedure for the application of unified forms of primary accounting documentation", approved by the Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.
Download a sample order on the introduction of new designations in the time sheet
The time sheet can be maintained in 2 ways:
The choice of method depends on the work schedule. The system for maintaining the time sheet is established when forming the accounting policy of the enterprise, which is regulated by the order of the management. In the accounting policy, it is fixed for how long the time sheet must be submitted to the accounting department.
If the time sheet is maintained method of continuous registration of attendances and absences, then the calendar days of the month are marked in separate cells in the document. Be sure to put down the attendance and absence codes, under which they indicate the total number of hours worked by the employee.
If use deviation registration method, the document reflects only deviations from the established working hours (if they are fixed). It includes absenteeism, lateness, overtime. Absences are always counted in days. In the top line, the columns fix the code of symbols. The fields below are not filled in.
If the length of the day and shift remains unchanged, only deviations from the standard time (non-attendance, lateness) are recorded. If the duration of work is normal, only absenteeism can be recorded.
If an employee works on an internal part-time job, he is assigned two personnel numbers and entered twice in the document - as a part-time employee and as the main employee. Let's consider the correct filling of the time sheet using the example of section 1 "Working time records" of form No. T-12.
When filling out the timesheet, use digital or similar alphabetic codes. Note that the timesheet in different companies can be maintained according to different rules.
An example of keeping a time sheet:
In columns 4 and 6 there are lines where you need to indicate how much time each employee works daily during the month. In the top line put down the code of time costs for a specific date (4). The bottom line reflects the length of time worked or unworked in hours or minutes (5). If required, increase the number of columns for additional details according to the time mode. In the upper lines 5 and 7 put down the number of days worked (6), and in the lower lines - the total number of hours worked for half a month (7).
According to the results of each month, the total number of days worked (8), the number of hours (9), the total number of days off or holidays (10) are entered for the employee. Next, it is established how many overtime hours the employee had (11). It is better to fill out the time sheet in the same order so as not to make a mistake.
Night hours include the period from 22:00 to 06:00. Calculate how many night hours the employee worked during the accounting period and include the resulting number in column 11 (12). At the same time, note the number of hours worked on weekends or holidays (if they fell on the working period (13).
In column 14, indicate all absences. Enter the number of days (14) in the top line, and the number of unworked hours (15) in the bottom line. In column 15, enter the code (16), and in column 16 - the number of days and hours of absence, indicating the code (17). Further, the timesheet should be signed by the person responsible for filling out the timesheet (18), the head of the department (19) and the personnel officer. Mandatory details - the names of the positions of these persons and their personal signatures with decoding.
After these procedures, the person responsible for maintaining the time sheet gives the document to the accounting department. On the basis of the time sheet, employees calculate and accrue wages.
Important! The basis for inclusion in the time sheet or exclusion of an employee from it should be personnel records, for example, an order for dismissal, hiring, an employment contract. A mandatory requirement is documentary evidence of a note on the reasons for non-compliance with the regime.
The basis for making a mark may be an order, sick leave, certificate of performance of state or public works, warnings about downtime, etc. The report card should not contain marks on the provision of services on the basis of civil law contracts.
The time worked by part-time workers in the report card is recorded according to the general rules. The number of hours worked by a part-time worker on a given day is reflected in the cells with the corresponding dates. Weekend days are marked with the code "C", vacation - with the mark "OT", sick days, documented, - "B".
The part-time worker's time sheet is developed according to special rules. It is known that Russian legislation prohibits part-time workers from working in an institution for more than part-time. That is, in comparison with other employees, a part-time worker is obliged to work less.
If the company has a standard five-day work week, then during each working day a part-time worker has the right to work 4 hours. With a rotating or shift schedule, he can work a different number of hours daily. The main thing is that the total load rate is not exceeded.
Let us dwell on the rules for filling out the time sheet for a part-time job.
The time worked by both internal and external part-time workers is taken into account according to general rules. The only difference is the number of hours worked. But there are differences between taking into account the working hours of internal and external part-time workers.
We know that an external part-time employee is called an employee whose main place of work is another organization. That is, the time sheet for him should include only one line - the position that the part-time job occupies in this company.
An internal part-time employee is an employee who holds two positions in the same institution. Accordingly, his working hours for one and the second position are recorded in the same time sheet. It is important that the time worked for each of the positions should be taken into account separately. It is not allowed to sum hours worked part-time. The time sheet contains separate columns with the code "CB".
Below we will give examples of part-time work with a five-day work week for external part-time workers, standard work for internal part-time workers, as well as the work of an internal part-time job with a five-day working week for the main position and a rotating schedule for an additional one.
The procedure for accounting for the working time of an external part-time job (Petrova D. A., accountant) when working part-time for a five-day week:
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Full name, position |
Personnel Number |
Worked out |
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Ivanova E. S. Secretary |
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Petrova D. A., accountant |
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The procedure for accounting for hours worked by an internal part-time worker when working on a five-day working week for the main position and a sliding schedule for an additional one:
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Full name, position |
Personnel Number |
Records of attendance and hours worked |
Worked out |
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Mamedova E. A., procedural nurse, guard nurse |
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The procedure for accounting for the working time of an internal part-time worker for a five-day period:
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Full name, position |
Personnel Number |
Records of attendance and hours worked |
Worked out |
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Mamedova E. A., secretary, personnel department inspector |
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You can note information about hours actually worked and about rest in standard time sheets, as well as in documents that the employer has generated himself.
As a rule, HR specialists use ready-made forms. There are several reasons for this: they are the most convenient to use, they do not need to be separately approved and agreed upon, and during inspections, the inspectors of the State Inspectorate do not ask any questions about them. To record the time worked, you can use the forms T-12, T-13 or OKUD 0504421 "Time sheet". The T-12 form is required to calculate wages for hours worked.
In the time sheet, information is entered on the appearance and absence of the employee at work and the number of hours worked by him. Appearances and absences of a specialist are classified separately (work at night, on weekends, vacation at his own expense, etc.), since the amount of his salary directly depends on the type of time worked, as well as on the reason for absenteeism.
A separate employee responsible for this, for example, a timekeeper, a personnel specialist or an accountant, can record working hours and holidays in the time sheet. This obligation must be specified in the employment agreement with the relevant employee. You can also issue an order to appoint a specialist responsible for accounting.
Forms T-12 and T-13 are tables, each line in which is assigned to an individual employee. The columns are for entering dates. In the corresponding cell of each day, a code of letters and numbers is put down, reflecting the type of working or non-working time. In the cell below, note exactly how many hours the employee worked.
Conventions for reflecting vacation in the time sheet:
All employees are required to have an annual paid leave of at least 28 calendar days. It is provided every year on a first-come, first-served basis (with the exception of several categories of employees who have the right to choose dates at their discretion). In a number of situations, if the employee and the employer come to an agreement, the vacation is divided into parts or transferred to the next year.
Despite the fact that the schedule is always formed in advance (two weeks before the new calendar year), vacation days in the time sheet should not be indicated in advance. If the employee leaves the vacation ahead of time or falls ill, the time sheet will have to be amended accordingly.
After the employee leaves for annual paid leave, the employee responsible for keeping records is required to enter the code OT or 09 in the time sheet every day.
Employees of certain categories are entitled to take not only an annual 28-day vacation, but also additional paid time. Such a vacation can be taken together with main holiday, part of it or separately.
Right to use extra vacation days there are specialists working:
Important! In the time sheet, additional leave must be entered in a separate order, even when additional days come immediately after the main leave. To do this, put the code OD or 10.
Russian legislation allows employees to take not only annual basic and additional leave, but also use:
Consider how each of these holidays is recorded in the time sheet.
Based on Art. 128 of the Labor Code of the Russian Federation, each employee has the right to ask the employer to provide him unpaid leave on a specific day/days to resolve personal issues. We are talking about the so-called rest at your own expense. The employer decides whether to grant the employee such leave or not. If an employee takes unpaid leave, the code DO or 16 is put on the time sheet.
The same article (Article 128 of the Labor Code of the Russian Federation) states the obligation of the employer in a number of situations to provide leave at his own expense at the request of the employee. The right to such rest is:
Such leave without pay in the report card is recorded in the form of an OZ code or 17.
Additional leave, at which average earnings are maintained, on the basis of Art. 173 of the Labor Code of the Russian Federation, employees who work and at the same time receive higher or secondary vocational education part-time or in absentia, that is, without interrupting work, have the right to use it.
The manager is obliged to provide study leave so that employees can pass:
The basis for granting leave is documents from the educational institution.
To fix the study leave with pay, put the code U or 11 in the time sheet.
Full-time employees have the right to demand from the employer the provision of educational unpaid leave in order to pass entrance examinations or sessions. Study leave is reflected in the time sheet in the form of code UD or 13.
The timesheet should also record maternity leave.
Women have the right to take maternity leave. The basis for granting such holidays is a certificate of incapacity for work. An employee can take a vacation 70 or 84 days (if the pregnancy is multiple) before the expected date of delivery or immediately after them. But in total, such leave should be equal to the number of days determined by law (Article 255 of the Labor Code of the Russian Federation): from 140 to 194. In the timesheet, pregnancy and parental leave is indicated by the letter P or the number 14. The same code is given to the employee who adopted a child and therefore takes a vacation.
When the maternity leave expires, one of the parents or another person looking after the child (grandmother, grandfather, guardian) has the right to take leave to care for the child until the child reaches the age of three. During this period of leave, the company retains a place for the employee and pays him an allowance.
In the T-12 or T-13 form, parental leave is designated as an OJ code or 15.
Based on the current legislation, companies are required to strictly take into account the labor activity of the staff. That is why managers must enter every day off on the time sheet.
Companies in Russia have the right to establish their own rules for filling out the T-12 or T-13 form and fix them in an instruction or manual. Before reflecting time off in the time sheet, you must also select codes. Common ones include:
It is possible to attract an employee to work on a non-working day only with his consent. In this case, a special order is issued with the following sections:
Important! Taking into account the information in the order, the time sheet reflects the time worked by employees on a non-working day.
If the company uses an individual form, on the basis of No. 402-FZ of December 6, 2011, the time off in the report card is put in the form of a generally accepted or own code.
Features of work and pay on non-working days are reflected in the Labor Code of the Russian Federation. If the timesheet is filled out correctly, there are no difficulties when calculating with personnel for hours worked.
Employees of any company from time to time are forced to work on weekends for various reasons - for example, you need to urgently prepare for an inspection or ship delivered goods.
The employee has the right, at his discretion, to determine which form of payment for work on a weekend or holiday is preferable for him. He has the right to claim payment at a double rate or agree to an amount calculated at a single rate, but at the same time demand a day off. In no case can the employer influence the decision of the employee.
At the same time, employees who have a fixed-term employment agreement with the company for a period of at least 2 months cannot put forward such requirements. The Labor Code of the Russian Federation states that for work on weekends and holidays, they can only receive payment at a double rate.
In accordance with the Labor Code of the Russian Federation, it is possible to involve personnel in work on weekends only in emergency situations. Suppose you need to urgently complete tasks that affect the future work of the company. If the manager does not comply with the norms of the Labor Code of the Russian Federation, he violates the law. This threatens him with serious problems when checking control bodies.
Below is a time sheet - a sample of filling out time off.
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Number |
personnel |
Total |
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Ivanova E. V. |
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Very often in organizations there is a question related to the correct reflection of sick leave in the report card. For the correct registration of the sick leave in the report card, you must consider:
Consider how sick leave is entered in the report card complete registration method. On the days of an employee’s illness, confirmed by a certificate from a medical institution, you need to put down, for example, the letter code “B” in the upper half of the line and the number of hours actually worked “0”. Next, you need to sum up the number of days and hours worked.
Below is a sample of the sick leave designation in the report card when using the continuous registration method:
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Sequence number |
Surname, initials, position (specialty, profession) |
Personnel Number |
Records of attendance and absence from work by day of the month |
Worked for |
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half a month (I, II) |
month |
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The stay of an employee on sick leave with the method of registering deviations is noted in the report card:
Here is how the sick leave is reflected in the report card by registering deviations:
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Sequence number |
Surname, initials, position (specialty, profession) |
Personnel Number |
Records of attendance and absence from work by day of the month |
Worked for |
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half a month (I, II) |
month |
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Dubova Anastasia Khristoforovna, logistics manager |
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They also use digital codes. In this case, sick leave in the report card in column 15 of form No. T-12 denoted as follows:
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Quantity absences, days (hours) |
Of them for reasons |
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Number of days (hours) |
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Here is a step-by-step scheme for entering sick leave into the document:
Step 1. First, you choose a designation code accepted by the company. Look at the sick leave code in the report card (“B” or “19” for column 15 of form No. T-12 or another mark accepted in your organization). For your convenience, remember these codes or save them in your legend table.
Step 3 Then you calculate the total number of days and hours worked by the employee. At the same time, exclude sick days and weekends from the calculation (in the absence of other deviations).
Sick leave in the report card during the holidays reflect as follows:
Step 1. It is necessary to note the leave before the date of the start of the employee's illness, indicated in the certificate of incapacity for work. To do this, use the letter designation "OT" (digital code "09" - for column 15 of form No. T-12). Weekends are not celebrated during holidays. To calculate holidays, calendar days are used, not working days (Article 115 of the Labor Code of the Russian Federation).
Step 2 The days on which the employee was unable to work are marked with the letter code "B".
Step 4 It is necessary to extend the vacation: in the report card after the last vacation day, enter the code "FROM". It means the number of subsequent days of illness. In this case, certain nuances must be taken into account. In accordance with Art. 124 of the Labor Code of the Russian Federation, if the employee is temporarily unable to work, the annual paid leave is either extended or postponed to another time, which is determined by the employer, taking into account the wishes of the employee.
Since the law of the Russian Federation allows either to extend or postpone the vacation for another period, taking into account the wishes of the employee, it cannot be automatically extended due to illness. The employer needs to understand what the employee wants. At the same time, the employee is obliged to express his wish regarding the extension or postponement of the vacation by submitting an appropriate application.
Not in all cases, the management of enterprises clearly follows the rules by which forms T-12 and T-13 are filled out, stored and used. Here are the answers to the most common questions that HR specialists have when developing a time sheet. Guided by this information, you will make fewer mistakes.
Art. 586 "List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage", states that the period of storage of the report card cannot be less than 5 years. If the time sheet was used to record the working hours of employees in heavy and hazardous industries, the shelf life reaches 75 years.
The accounting sheet goes through several stages, namely:
When drawing up a workflow schedule, be sure to enter all the accounting documentation into it, including the time sheet, and make a small adjustment for the specifics of the form (duration of preparation, possible delays in the provision of documents by employees confirming their absence from the workplace, as well as time to adjust the time sheet).
In accordance with the law, not only timekeepers have the right to fill out the time sheet (in addition, not every organization has such a specialist), but also other authorized persons. An employee of the personnel department, a recruiter or the head of a structural department can keep a time sheet. It all depends on the time tracking system adopted by the company. This moment should be fixed in the job description and the employment contract of the employee filling out the time sheet.
Even if an employee performs his duties remotely, the law still obliges the employer to take into account his working hours (part 4 of article 91 of the Labor Code of the Russian Federation). As already noted, it is possible to fix working time in the timesheet using the continuous registration of attendances and absenteeism, as well as the method of registering only deviations, such as absenteeism, lateness, overtime, etc. To take into account the time worked by a specialist at a distance, use possible by any method.
If the enterprise has employees working remotely, the rules for recording their working time can be prescribed in a local act (Article 8 of the Labor Code of the Russian Federation).
Note that when working remotely, the deviation method is usually used, since the timekeeper does not have information about the appearance of an employee at work. If there are no overtime and no-shows, only the final data on the results of the employee's work for the 1st and 2nd half of the month are included in the time sheet. If the deviation method is used, the working days are not reflected in the time sheet. If the cell in the report card is not filled, then this day was a work day.
However, if the deviation method is used when filling out the time sheet for a remote employee, technical difficulties may arise associated with entering information into the 1C program, etc. In this case, it is better to use the method of continuous registration of attendances and absences.
At first glance, filling out a simple T-12 form or any of its equivalents is easy. However, employees who keep track of working hours make the same mistakes. For example, they enter information about an employee without indicating his position or personnel number.
Important! The results of checks of accounting documents of a number of organizations show that those responsible for maintaining the time sheet often do not comply with the rule of reducing the working day before the holiday by 1 hour. In fact, employees work 7 legal hours. In the documents, the norm is 8 hours.
There is another typical mistake that companies make mainly due to inattention: they fix a holiday as a working day. In addition, difficulties may be associated with entering information about the time worked by a specialist. Do not forget that the time sheet must include all the hours that the internal part-time worker worked in each of his positions.
If, when checking the correctness of the time sheet, you detect an error, be guided by the provisions of paragraph 8 of Art. 9 of the Federal Law of November 6, 2011 No. 402-FZ "On Accounting". Incorrect information must be carefully crossed out with a line. Above the crossed out designations, you must enter the correct information and indicate the date the corrections were made. Further, the employee who corrected the time sheet must sign it (you must also decipher the signature and indicate the position).
Practitioner tells
Petr Lebedev,
Economics and Finance Director, ThyssenKrupp Industrial Solutions (RUS), Dzerzhinsk
Employees of production departments daily took into account working time: they indicated in the report card how much time (in hours) they spent on specific projects, studies, business trips, and so on. At the end of the month, timesheets were handed over to the immediate supervisor, who, in turn, passed the documents to the accounting department, whose employee entered information into the system, prepared summary reports on projects and handed them over to managers.
When collecting information, we had 3 main problems:
The automated time tracking system helped us to solve these problems.
The time sheet is an important document, since on the basis of information from it, calculations are made on the wages of employees. It may have a unified form or be independently developed. The designations that identify certain facts in a document depend on the type of form used. What questions may arise when filling out the timesheet, and what designations should be used?
Time tracking
In the course of production activities, the planned and actual working hours may not coincide, due to various factors that cause an increase or decrease in the number of working hours.
To fix them, as well as to display the reasons for their change, a time sheet is used. The document is intended to collect and analyze information about the time period worked by each of the employees, as well as about overtime and absenteeism. The information displayed in it will be needed for accounting in the process of calculating the amount of wages.
The report card may be requested by representatives of the Tax Service to verify the correctness of tax charges and employees of the Social Insurance Fund to control the correctness of the amount of social benefits. Information from it in the form of reports is submitted to Rosstat for the collection and formation of statistical information. It may be of interest to employees of the labor inspectorate, whose competence is to verify the observance of the rights of citizens of the company with whom labor relations are formalized.
Each business entity has the right to use its own time sheet form.
During its development, unified forms can be adapted to the specifics of the company. On the title page of the document, you must indicate the name of the company and provide an alphanumeric system of codes that identify various circumstances. Daily accounting of working time is carried out in the table. The third part of the document is provided only in the T-12 form, which distinguishes it from the T-13 form. It reflects information about wages, the total amount of which is determined taking into account applicable tariffs and rates, as well as hours worked.
The time sheet is filled in by an employee appointed by order, whose duties are charged with fixing working hours every day.
At a large enterprise, the heads of structural divisions are responsible for providing correct data, and the duty to draw up a document can be charged to a timekeeper. Before calculating wages, the time sheet is transferred to the personnel department and to the accounting department for settlement operations. After using the document, it is transferred to the archive for storage. Legal acts regulate the storage time of 5 years for ordinary enterprises and 75 years for companies where work is carried out in harmful and dangerous conditions.
It is the responsibility of the employer to organize accounting activities in the field of fixing and controlling the time of work of employees. For this, documents of the unified form T-12 or T-13 are used. Legal acts do not prohibit the maintenance of independently developed documentation, therefore the responsible person has the right to keep records in the form in which it is convenient for him.
Sample of filling out the time sheet
For ease of use of the report card, the applied abbreviations and decodings to them should be reflected on its title page. There are 36 ciphers in the document approved by legal acts. When developing your form, it is recommended to adhere to standard designations, however, deviations from them are allowed. The hours worked by employees are displayed in alphabetical codes:
Absenteeism in the standard time sheet must be correctly reflected in order to pay the employee. It may be required as one of the evidence of non-appearance, which is taken into account by the court. There are certain rules for writing a time sheet. The employee does not have the right to argue with the termination of the contract for absenteeism in 2 cases:
That is why it is so important to observe everything.
Absenteeism can become one of the grounds for terminating an employment agreement at the request of the employer.
Absenteeism is not the presence of an employee in the right place without a satisfactory reason for 4 or more hours in a row during one day (shift). Nothing depends on the duration of the shift (the employee skipped working hours). The boss can define as absenteeism and the following points:
It may seem that these norms are clearly defined and extremely transparent. However, employers, and often the courts, still find themselves in a dead end, studying such cases and determining this or that situation. As a result, often the judges' verdicts turn out to be incorrect and hasty.
We set the TIN code until the reason why the employee is not in the right place has not been clarified. A direct evidential fact of absenteeism in the time sheet is the mark "НН" or "30". They are able to guarantee the employer a positive outcome of the trial.
It is worth mentioning that the court does not focus on the type of report card. She is not interested in whether the employer uses an individual form, Form No T-12 or No T-13. It is important that he regularly notes the time of work and controls the accounting. In fact, the form of the report card itself does not affect working rights (determined by the Moscow Regional Court).
The court is not interested in the form of the document, but it takes into account some points:
Read also The procedure for compiling an explanatory note for absenteeism
A similar mistake, when the boss did not leave a mark on absenteeism, is a fairly common occurrence. A document without the required code (NN or PR) will require additional materials in court (mandatory). Other evidence will have to be presented. For example, he may invite witnesses who wish to testify on his behalf. They don't necessarily prove his point.
In the absence of marks, the employer still has the opportunity to win the case. The employee must himself declare the fact of absenteeism of the working day.
Another common mistake of many employers is different data in the acts. The employee's actions are noted in the documents and indicate the correct absence code in the time sheet, but do not control the data matches.
For example, in one of the processes, the court changed the reasons for terminating the contract due to a conflict in notes on absenteeism in two documents and a time sheet. In another situation, an employee's absenteeism was noted simultaneously in the act and the report form, but a full shift was put on the record. These moments and the testimony of several witnesses allowed the employee to win the proceedings.
During the proceedings, employees often use shortcomings in the design of time sheets. One of the most common arguments is that the time sheet is not certified by the signature of the timekeeper or manager (she signed incorrectly). At the same time, the employee will not be able to win the case if they confirm the data from the document orally or in writing.
In accordance with part 3 of article 91 of the Labor Code of the Russian Federation, a budgetary organization is obliged to keep records of labor time in the time sheet. This is a mandatory document on the basis of which wages are calculated.
The codes in the document on recording the duration of the work of employees are necessary for the correct filling of the paper. For this, letter designations in the timesheet are adopted, they are indicated in the methodological recommendations to the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. For example, for a planned vacation in the report card, the designation is “O”.
So, let's study the time sheet: the designations of the letters that are used to fill in, as well as their decoding for convenience, are given in the table.
Absences with the permission of the administration
Temporary disability, disability due to pregnancy and childbirth
Weekends and non-working holidays
Fulfillment of public duties
Work at night
Regular and additional holidays
Holiday to care for the child
Overtime hours
Study days off
Educational additional leave
Substitution in grades 1-3
Substitution in extended day groups
Substitution in grades 4-11
Work on weekends and non-working holidays
Actual hours worked
For convenience, we suggest downloading a file with a transcript of the time sheet for 2017.
The enterprise has the right to independently supplement, if necessary, letter designations (according to the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).
For example, to designate a vacation in the time sheet, the code "O" - regular and additional holidays or "OP" - leave to care for a child should be affixed. For convenience and differentiation of types of holidays, you can enter the code "TO" in the time sheet, which will reflect the leave without pay. Or "KR" - a break for feeding the baby. When introducing additional codes, it is necessary to fix the list of new letter designations in a local document.
In budgetary organizations, only a unified form is used, approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52N. Filling occurs in two ways:
The choice of method is determined by the personnel and accounting policies of the organization. The designation of the timesheet, the decoding of the codes, as well as the method of filling out the document must be fixed in the local regulatory document of the organization.
In the form 0504421 of the time sheet, symbols are affixed only with alphabetic characters (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n).
It is necessary to remember the basic rules for filling out the document:
The document is filled in by a responsible person appointed by order either for the entire organization or for individual divisions (departments, departments, faculties, etc.), depending on the structure and personnel policy.
Form 0504421 is kept for 5 years, and if the working conditions of workers are difficult, harmful and dangerous - 75 years (Article 586 of the List approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).
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The report card can use alphabetic or numeric codes to indicate a particular event, for example, work attendance has the letter designation I or 01 in numerical terms, absenteeism - PR or 24, additional days off without pay - HB or 28.
Codes for the time sheet (2017) - a complete list of alphabetic and numeric characters - are contained on the first page of the T-12 form.
Working hours during the day
Working hours at night
Professional development with a break from work
Advanced training with separation from work in another area
Annual basic paid leave
Additional leave in connection with training while maintaining average earnings for employees who combine work with training
Reduced working hours for students on the job with partial pay
Additional leave in connection with studies without pay
Maternity leave (leave in connection with the adoption of a newborn child)
Parental leave until the child reaches the age of three
Leave without pay granted to an employee with the permission of the employer
Leave without pay under the conditions provided for by the current legislation of the Russian Federation
Additional annual leave without pay
Temporary incapacity for work (except as provided for by the “T” code) with the appointment of benefits, in accordance with the law
Temporary incapacity for work without the appointment of benefits in cases provided for by law
Reduced hours of work against the normal hours of work in cases provided for by law
Time of forced absenteeism in case of recognition of dismissal, transfer to another job or suspension from work as illegal, with reinstatement at the previous job
Absenteeism (absence from the workplace without good reason during the time established by law)
The duration of part-time work at the initiative of the employer in cases provided for by law
Days off (weekly vacation) and non-working holidays
Additional days off (paid)
Additional days off (without pay)
Strike (under the conditions and in the manner prescribed by law)
Absences for unexplained reasons (until the circumstances are clarified)
Downtime due to the fault of the employer
Downtime for reasons beyond the control of the employer and employee
Downtime due to employee fault
Suspension from work (non-admission to work) with payment (allowance) in accordance with the law
Suspension from work (non-admission to work) for reasons provided for by law, without payroll
Suspension of work in case of delayed payment of wages
It should be noted that the unified form T-12 can be used in any organization, regardless of the form of ownership, except for budgetary institutions.
In budgetary institutions, an accounting form is used, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which uses other digital and alphabetic designations in the time sheet.
The HH code, or the absence of an employee for unexplained reasons, is affixed every time and as long as the employee is not at work, and the responsible person does not have documents about the reasons for his absence. Even if the head of the absent person swears that the employee is absenteeism (PR code), do not rush to put this code in the primary accounting documents, wait until the person brings a document explaining his absence, otherwise it may happen that the time sheet with the wrong the code will be provided to the accounting department, and later it turns out that the employee was absent for a good reason, and then you will have to make changes to the primary accounting documents.
There are two points of view on the issue of the code designation of days off when traveling on a business trip: some believe that it is necessary to set the code K (business trip), the second argue that it is necessary to set the code B (day off). Both have their own reasonable and legally justified arguments, but there is no single approach, so proceed from your own established practice.
When an employee is on sick leave, code B (temporary disability) is affixed for the entire period of temporary disability, including weekends and holidays.
A similar continuous registration is carried out when employees are on maternity leave (P), on leave to care for a child when they reach the age of three years (OJ) and unpaid leave (DO).
If, when an employee is on an annual basic paid vacation (OT) or on an annual additional paid vacation (OT), a public holiday falls during his rest period, the OT or OD code in the timesheet must be replaced with B (weekends and non-working holidays), because that, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid leave are not included in the number of calendar days of leave.
There are no clear instructions on this matter, therefore, in each organization, information is entered in the time sheet based on established practice and ease of use. If you like the letter designation in the time sheet, use it. If not, enter numbers.
The form of the time sheet does not matter, you can choose the form approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (forms T-12, form T-13), you can use the form approved by order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n.
In general, if you work in a commercial organization, you can independently develop and approve your own form with your own letter or number designations, no one forbids this, the main thing is that it be in fact.
If the organization is small, one person can keep time records.
If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division.
All responsible persons, regardless of their number, are appointed by orders for the main activity in order to avoid various kinds of misunderstandings.
Responsibility for the completeness and correctness of filling out the time sheet lies with the person authorized by the order.
The head of the department is responsible for the timely submission of the time sheet to the accounting department.
The employer is responsible for everyone.
There is no single approach to accounting, you can keep a continuous one (register all the facts), or you can only record deviations (temporary disability, absence for unknown reasons, etc.). The main criterion is the correctness of fixing the actual hours worked on paper, since this document is the primary one for calculating wages.
In everyday work, the first option is more convenient with a summarized accounting of labor periods, the second option is preferable when the working time is unchanged, as is the case with a five-day period.
In any case, the fixation of working time is carried out daily, and is provided to the accounting department on a monthly basis.
The National Unity Day is approaching. In our country, this holiday is celebrated annually on November 4th. This year the date falls on a Saturday. In this connection, workers are interested in the question: is November 3 a shortened working day or not? We gave the answer to it in our article.
This month, the citizens of our country will celebrate a public holiday - National Unity Day. In this connection, all employees will be given an additional day of rest. About what days off in November, we will tell further.
The government approved the transfer of days next year. Most working citizens in 2018 will have a 10-day New Year's vacation, almost 10 more days of additional rest, but at the same time 2 working Saturdays.
The organization of accounting and control of working time is the duty of any employer, enshrined in Article 91 of the Labor Code of the Russian Federation. Below is an instruction for filling out the time sheet (T-12).
In practice, quite often there are questions related to irregular working hours. Moreover, the wrong position can be taken by both the employer, believing that the employee must work for him 24 hours a day, 7 days a week, and the employee who, having lingered after work, requires paid time off or comes to work later. How to draw up documents in order to avoid disputes?
Full or partial copying of materials is prohibited,
Time sheet - designations 2017-2018 years, most companies continue to take from a unified form, although it now has only a recommendatory character. According to what principle the time sheet keeps track of working time and what designations are used for this, will be described in the article below.
The need for a time sheet (hereinafter referred to as the time sheet) is due to:
Since the time sheet belongs to primary documents, with the entry into force of certain provisions of the Law "On Accounting" from January 1, 2013, it is not necessary to use the unified forms T-12 and T-13, approved by the Resolution of the State Statistics Committee No. 1 dated January 5, 2004. That is, organizations have the right to develop and use their own forms.
However, forms T-12 (for manual filling) and T-13 (can be filled out automatically) have managed to establish themselves on the positive side as the most convenient to use. In this regard, most companies continue to use them, sometimes making separate adjustments.
In addition to the approved unified forms, the Resolution of the State Statistics Committee 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 time sheet indicates the time actually worked / not worked by each employee of the organization. To do this, opposite the surname of each employee, certain letter designations are affixed for each day of the month (including weekends and holidays), under which the number of hours is placed (if it is possible or necessary to count the time spent by the employee at work).
In this case, the employer, at its discretion, can choose any of the methods of putting marks in the report card:
The marks put down in the report card are not enough to calculate the salary if there are deviations from the turnout in it. For example, the departure of an employee on vacation is carried out on the basis of the relevant order, and in this case, the time sheet indicates exactly those days that are indicated in the order. The same is true with business trips, sick days and absenteeism. In the accounting department, they look through additional documents justifying the marks in the report card, and only if the data in them match, do the corresponding payroll.
In the unified form of the T-12 sheet, the symbols used both in it and in the T-13 form are given. Here are some of them:
The frequently used designations listed in the previous paragraph are well known to personnel and accounting workers. However, in the organization there are also emergency situations related to the exit / absenteeism of employees to their workplaces - and they also need to be marked in the report card in order to avoid confusion.
Here are some cases:
So, various letter designations, with the help of which the cases of attendance / absence of an employee at the workplace and their features are displayed, are used in the time sheet for the convenience of recording working time. To put down a number of designations, the person leading the time sheet needs a document confirming the words of the employee. The list of designations used in this case in most companies, as well as the form of the time sheet itself, is taken from the resolution of the State Statistics Committee No. 1.
Not everyone knows how to make a time sheet. So, the information on this matter will be relevant. Consider the basic rules that should be followed in 2017.
An employee of the personnel department or an accountant must fill out a time sheet every day.
If a person has experience, then such a process will not be difficult. But it’s difficult for beginners to figure out where and what to write.
The legislation of the Russian Federation contains all the necessary rules that should be followed when filling out such a document.
First, let's explain what is meant by a time sheet, which forms should be used.
The law obliges every employer to keep a record of who worked how much time. The working hours of the company are taken into account, regardless of whether it is a legal entity or an individual entrepreneur.
Especially for these purposes, the State Statistics Committee has developed forms T-12, T-13 - time sheets.
Timesheets are required for an employee of the HR or accounting department for:
The time sheet helps the accountant confirm whether the salary or compensation for each employee is legally accrued.
With its help, the personnel department specialist monitors the turnout, and if necessary, justifies the penalties that were imposed on the employee.
Such a document is issued along with a work book to an employee if he leaves. But for this, a person must submit an appropriate request (Article 84.1 of the Tax Code).
The form of the time sheet, which is approved at the legislative level, must be used without fail:
The obligation to keep records of working hours is established by part 4 of Art. 91 of the Labor Code of Russia.
If such a requirement is not met, the company will have to pay a fine, as well as deduct expenses for wages. Yes, and the company will be refused if it wishes to reimburse the amount paid on disability sheets.
The very form of the document, which should be used at enterprises, was approved by the Decree of the State Statistics Committee on January 5, 2004 No. 1.
The company can use unified forms or develop a form on its own.
In the second case, you will still have to use the details of the primary accounting documentation and data on how employees used the working time fund.
Most often, the unified form of the time sheet is being finalized. Added a few extra graphs and codes.
In the document, each position is reflected in two lines. The top one will contain a symbol in the form of a code, the bottom one will contain how many hours the employee worked.
If absenteeism is reflected during vacation, illness, business trip, then only the code is put. The bottom line is skipped.
Each type of work or rest time has its own designation (letter or numeric). The attendance/absence codes are written on the title page of the T-12.
They are also used if T-13 is filled. It is desirable to use alphabetic codes (they are easier to remember).
Any note on the reasons for the employee’s absence and on a special work schedule should be affixed if there is a supporting document (disability certificate, vacation order, etc.)
For example, an employee did not go to his workplace, and you do not know the reason. Until the report card is submitted, the absentee column is left empty.
If a person brings a supporting document, then a code is placed on its basis. If such a document is not received, the code "НН" (absence for an unexplained reason) is put.
The time sheet is drawn up in a single copy, which is signed by an authorized person, the head of the unit and an employee of the personnel department.
The document must be kept for 5 years. If the working conditions are harmful and dangerous, then such a period will be 75 years. Documents created after 2003 are stored for 50 years (Order No. 558 of August 25, 2010).
Let's imagine a sample of filling in the sheet of summarized accounting of working hours. Let's figure out how to fill out the T-13 form if you use the continuous method.
First, the name of the company and the structural unit are indicated:
Above reflect the name of the company, full name of the entrepreneur and structural unit. It can be such departments - sales, marketing, production.
Indicate the serial number of the time sheet and the date when it is compiled (usually this is the last day of the month, which is the reporting one):
The document is drawn up within a month (from its beginning to the end). When reflecting data on employees, a separate line is filled in for each of them.
They indicate the number in order, which is assigned to all employees and used in all accounting certificates.
This number will remain with the citizen even for a certain time after the termination of the employment contract. Write the name, position of the person.
The table shows turnout and how many hours worked. In this case, you need to use a symbol.
You must specify the number of days and hours for the reporting period.
The fifth column will contain the number of days and hours that the employee worked for half a month.
6th column reflects the days and hours of the month. Specify data for calculating earnings in this way:
Wage type codes determine which transfers will be made. The cipher is digital. In our example, wages and vacation pay are reflected.
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The costs will be debited from the ledger account to the reflected wage type. There is one account here.
Column 9 will reflect how many days worked for a specific type of payment.
In the form of a time sheet, the upper cell contains data on appearances and business trips, the lower cell contains the days that the person was on vacation.
If all employees are charged one type of payment, then its code is written at the top. Columns 7, 8 are skipped, entering only how many days and hours worked in column 9.
Fill in the absence information. Codes are put in to reflect the reason for the person's absence.
This document must be completed by an authorized employee. If the company has more than one division, and the working time is taken into account for each such department, then several responsible persons are appointed.
The legislation does not indicate what position the person responsible for maintaining the time sheet should have.
The manager can appoint any specialist of the company he wants. Even watchmen can be appointed responsible.
The employee who will be responsible for compiling the time sheet must be appointed by order.
Otherwise, the authorities do not have the right to require the employee to fill out a document for recording working hours.
Since several responsible persons are appointed at large firms, they must fill out the document within a month, then transfer it to the head of the department for signing.
Such a boss will double-check the information and transfer the report card to the personnel department. Personnel officers will verify the information, fill out their documentation based on them, and transfer the forms to the accountant.
If the company is not large, such a chain is not followed. The timesheet is maintained by a personnel officer. Then it is transferred to the accounting department.
The approved T-12 form contains the following sections:
Form T-13 has only one section, which records the attendance of workers in automatic mode. Working hours are reflected in 2 ways, such as:
The company chooses which method is more suitable for it. If the firm has a constant working day, then the second option is preferred.
If the accounting of working hours is summarized, then continuous registration is needed. Form T-13 is used in companies where there are special turnstiles - automated systems that will control the attendance of personnel.
Form T-12 is universal. The spreadsheet can be:
Increasingly, the electronic form is chosen, as it is easier to correct it.
The code that is set if a person is sent on a business trip is K or 06. For the entire time of absence from the enterprise for this reason, the employee will receive an average salary (Article 167 of the Labor Code).
In accordance with regulatory document No. 749 of October 13, 2008, on the day of departure and arrival, the turnout is set according to the agreements between the manager and the employee.
Usually such nuances are prescribed in the order. This means that a code can be written in the report card, which means the presence of a person at work or the code of his absence. Reflect and how many hours a person worked.
For example, an employee returned from a business trip and worked 3 hours. The code "K", "I" and the clock - "3" are written into the form.
The seconded person is not obliged to comply with the work schedule of the enterprise to which he arrived, as well as the schedule that was established at the place of the main work.
If a person is absent, and the reasons for his absence are not known, then NN is put. After establishing the reason for the absence of work, the PR is indicated.
Additional sheets are attached to the time sheets, certified by the signature of the responsible employee. If not the whole day is skipped, it is indicated how many hours the person worked per day.
Video: the procedure for maintaining a time sheet
Each type of vacation has its own designation:
The required code is entered in the report card by an authorized employee for each day of absence of a person.
If a continuous method is used, then other days will reflect the designation I (appearance). If the method of accounting for deviations is used, then the graphs are skipped.
A corrective time sheet is an additional document in which information is prescribed for each employee. A memo from an authorized person must be attached.
For example, a person did not come to work. In the report card they put absenteeism. An employee may be fired for such misconduct.
He later brought a disability certificate. In this case, you need to fill out a corrective time sheet.
To correct information:
The form can be filled in 2 ways:
Companies are more likely to choose the first option. The legislative norms of the Russian Federation do not contain requirements regarding the form and standards for submitting corrective time sheets.
This means that the responsible person has the right to independently choose how to submit information. The corrective document should contain a reference to the number, and not to a specific employee. After all, subordinates may have more than one personal card and number.
Many are interested in whether the use of the T-13 form in budgetary institutions is allowed, and whether there is a need to reflect the time of processing (if it is an irregular day).
How to write a sample order to recall an employee from vacation, read here.
A sample application for administrative leave at your own expense, see here.
Budgetary organizations must use the new sample of filling out the time sheet form 0504421.
Such a form is also used to control the operating mode. The method of continuous registration is used when filling out and a mark is placed on deviations.
If the time sheet is filled out for the first time, it will be difficult without a sample. After all, you need to understand not only how to use the codes.
Rely on the example presented and take into account the rules that are approved at the legislative level.
Yes, and they will help you minimize the number of corrective timesheets when correcting inaccuracies.
Keeping track of the time worked by each employee is the responsibility of the employer (Article 91 of the Labor Code of the Russian Federation). After all, only when keeping records, the employer can track whether the employee has worked the norm of working time or not.
The actual time worked by the employee is reflected in the time sheet. There are two unified forms of the report card (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1):
The employer can use any of them, or he can develop and approve his own simpler time sheet form. Also, the employer has the right to approve the regulation on the timesheet of working hours, which regulates the procedure for keeping records, the obligations of persons responsible for accounting, the procedure and deadlines for submitting the timesheet to the accounting department and other issues.
Previously, timekeepers were responsible for maintaining the timesheet of employees. And even today - in 2017 - there are still such vacancies on recruitment sites. However, as a rule, their duties include not only filling out the time sheet, but also performing other work of the personnel department.
The principle of filling out the indicated forms of the time sheet is as follows: you can either enter information about attendances and absences every day, as well as the time worked by employees, or indicate only deviations from the established mode of operation. The latter option is convenient to use for those employers who have most of the staff working in the same working hours. And if in an organization, due to the specifics of the production process, for example, a summarized accounting of working hours is used, then, of course, it makes sense to record the work of employees every day.
Information about the absence of an employee is entered in the time sheet on the basis of properly executed documents, for example, a certificate of incapacity for work, if the employee was absent from work due to illness (Instructions on recording working hours and settlements with personnel for wages, approved by the Decree of the State Statistics Committee of the Russian Federation of 05.01. 2004 No. 1).
For work marks in the form tables, 2 lines are allocated for each date of the month. At the top, a code is indicated that determines the employee's attendance or absence for a specific reason, at the bottom - the duration of work. If the employee did not work that day, then the bottom line is not filled.
According to the rules for filling out the time sheet 2017, information about the attendance and absence of employees is indicated using codes. The title page of form No. T-12 shows the alphabetic and numeric designations used in the time sheet:
Working time and its accounting are important components of any organization, allowing you to control the activities of the company and discipline employees. In order to simplify this procedure, a special form was developed - a time sheet. It exists in both paper and electronic versions. And each type has its own nuances in filling.
Each organization appoints a person responsible for maintaining the time sheet, focusing on the specifics of the activity and the number of staff. If the organization is small and all the work is done in the office, then the personnel inspector, accountant or other authorized person will report the employees.
In the event that an enterprise has several facilities, it is much easier to schedule employees directly at their places of work. In this case, this obligation is assigned to the foreman or head of the unit by a separate order or is prescribed in the employment contract.
First of all, you need to know that every enterprise must have a regular (that is, in paper version) time sheet. The form can either be printed on your own or ordered from a print shop.
There are two approved forms: T-12 and T-13. Their difference is that the first not only takes into account working time, but also has columns for calculating the monthly. They are filled in according to the same scheme, namely, every month on the first day they open a new time sheet. It is necessary to fill in the columns:
The rest of the data is entered within a month, and filling in the part that relates to wages remains with the accounting worker.
For faster and more convenient filling of the time sheet, a notation system was developed and approved. They also reflect other nuances. 36 designations are provided. But sometimes this number is not enough to accurately display all the information about the employee.
| Name | Letter designation | Numerical designation | |
| 1 | Daytime and evening hours | I AM | 01 |
| 2 | Night work | H | 02 |
| 3 | Work on weekends and holidays | RP | 03 |
| 4 | Overtime work | With | 05 |
| 5 | Business trip | TO | 10 |
| 6 | Basic vacation | from | 14 |
| 7 | Additional leave | one | 15 |
| 8 | study leave | At | 16 |
| 9 | Reduced work time for students | HC | 17 |
| 10 | Additional study leave without pay | UD | 18 |
| 11 | and childbirth | R | 19 |
| 12 | Parental leave (partially paid) | och | 20 |
| 13 | Parental leave (unpaid) | oh | 21 |
| 14 | Unpaid leave | before | 22 |
| 15 | Unpaid leave for reasons prescribed by law | OZ | 24 |
| 16 | sick leave | B | 25 |
| 17 | Unpaid disability | T | 26 |
| 18 | Hours of work reduction | lc | 27 |
| 19 | Downtime (for reasons not related to the employee) | vp | 28 |
| 20 | Absence for reasons established by law (with the preservation of wages) | G | 29 |
| 21 | Walking without good reason | ETC | 31 |
| 22 | Hours not worked (if the employer has set a part-time job) | NS | 32 |
| 23 | Weekend | v | 33 |
| 24 | strikes | ZB | 34 |
| 25 | Absences for unknown reasons | HH | 35 |
The table discusses the most commonly used symbols in the time sheet. A more detailed description and a complete list are usually located on the first page of the form. This makes it easier to navigate the symbols and determine in what situation what to put in the cell.
Filling out the time sheet is painstaking work that requires attention. It can be performed using, for example, the method of continuous attendance and absence.
In this case, data is entered in each column. Symbols indicate both the presence of employees on and their absence, indicating the reasons. The number of hours spent at the place of work is also indicated.
In the time sheet itself, it will look like this: on a day off, put the letter "B", under it 0, on a working day, respectively, "I" and the number of hours, for example 8. Similar to weekends, various reasons for absenteeism are noted, starting with business trips and ending with absence for unknown reasons.
The calculation of the time sheet in this case is a little easier to carry out, because all the necessary numbers and symbols are in front of your eyes. This is especially true for specialists with little work experience - so they will be less likely to get confused and make a mistake.
There is also a method for registering deviations. It is applied when the working day has the same duration throughout the period. In this case, only non-standard situations are noted, that is, absenteeism, business trips, etc. When using this method, much less time is spent, and the final result is the same in both cases.
On the sheet, it looks like this: in the top line, information about the absence of the employee at the workplace is entered - V, K, FROM, HH, PR, B and others. The bottom line is left blank. Indeed, in the final calculation of hours worked, zeros do not matter, and with the same length of the working day, it remains only to perform the simplest actions: count the number of empty cells in the top line (these are turnouts) and multiply by the number of hours.
This method is more convenient for experienced personnel officers and accountants. It is also well suited for small organizations where the number of employees is small. If your management doesn't know about a simpler time tracking system, then it's time to suggest it to them.
In addition to the paper version, there are also several electronic ones. As mentioned above, the timesheets must be duplicated without fail. This is necessary so that data on the work of employees is not lost and their reliability is confirmed (after all, not everywhere it is possible to use a computer).
One of the more affordable options is a time sheet created in office programs. Excel is perfect for this purpose. Spreadsheets allow you to create any type and size of a document. Also, thanks to the ability to set formulas, summing up and calculating intermediate data is much easier.
With insufficient skills in working with spreadsheets, another similar program may be selected by the employee or management. The time sheet in this case will look similar to the paper version. This will help reduce the time of working with the document.
It should also be borne in mind that each program involves the use of licensed versions. At different suppliers, they, of course, have their own cost. For example, the program "Timesheet" will cost users from 1000 rubles. and above - depending on the number of employees.
Another advantage of such utilities is that you can not fill out a paper time sheet. The form with all the marks is easy to print at any time. This function is for sure in every similar program.
What is the table used for? This is the basis for accounting for one amount or another, as well as the main evidence that the employee was at the place of work and performed his duties. Without a doubt, this document is very important for every organization.
Then how long is this form kept? The time sheet must be kept for a year. It is established by law, and such rules must be observed.
If you lose an already closed time sheet, you should not panic. It can always be restored using other documents. For this, explanatory, sick leave, information about business trips, vacation schedules, etc. are used. Everything that confirms and explains the absence of a person at his workplace can be used to restore data.
This document is often required for various checks. For example, the tax service checks its presence in the organization and the correctness of filling.
The absence of a time sheet, even in the smallest company, can be a reason for a rather large fine. The same thing happens when making mistakes in filling out the forms. This applies to both calculations and the misuse of symbols.
The presence of tables is mandatory. They are needed both for the company itself (accounting, disciplining employees), and for inspection organizations. And most importantly - correctly apply the symbols in the time sheet. Then you can avoid a number of problems with employees and regulatory authorities.
