Time sheet values. Time sheet: symbols, codes and abbreviations

The time sheet is intended for entering information about the time actually worked by employees of organizations. It must be said that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet form if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferable.

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Who fills out the time sheet?

The form is filled out either by an employee of the HR department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the accounting department specialists calculate wages and other payments to the organization’s employees. In fact, the time sheet is one of the most important accounting documents. And while small companies can easily do without it, large enterprises are required to keep such timesheets.

Depending on the personnel records system adopted at the enterprise, a time sheet can be generated either one for all employees of the organization, or maintained separately in each department.

The timesheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the timesheet will be equal to the serial number of the month in which it was created. The timesheet preparation period covers all days of the month.

You can fill out the timesheet either electronically or in writing. However, after entering all the necessary information, it will still have to be printed for the signatures of the responsible persons.

Form T-13. Shape Features

Let's start with the T-13 form, which is now used much more often for maintaining time sheets.

The unified form T-13 or electronic time sheet is well known to HR department employees. This is not the only way, but it is definitely the most standard way to account for hours worked. If you keep records manually, you should use Form T-12.

Timesheets are a common tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absence from work, including student leave during the session, advanced training and several types of disability leave. The period for which the document is completed may be less than 31 days.

A completed T-13 is the basis for calculating wages.

Format for filling out a working time sheet in T-13

Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is entered in accordance with internal requirements for maintaining timesheets.

The department name is also shown at the top. It must be remembered that the head of this department (even if filling out the time sheet is not his or her responsibility) must sign the completed form.

The order of employees is determined by the decision of the person in charge. Most often, alphabetical sorting is found, as in our example, but the option of arranging by personnel number is possible (column 3).

In column 4 we put marks by day:

I— (attendance) working day,
IN- day off,
FROM- vacation,
RP— attendance on a day off (working off),
TO- business trip,
PC- training,
U- study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without sick leave.

Under the I mark we put the number of hours worked that day. In column 5 we summarize the number of I in the line and the number of hours. We get 4 values ​​for 2 halves of the month. In column 6 we sum up the values ​​and get the final figure for the work for the month.

The number of hours for B, OT, K, B and other cases is not indicated in the fourth column. For this purpose there are columns 10-13.

Accounting for sick leave, vacations or absences for other reasons

Designation codes may be different (for example, numeric). There is no specific format required by law.

The notation X shows that we are not taking this day into account: for convenience, the month is divided into two lines with unequal values. For months with 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):

T-13 for November

By analogy, T-13 is filled out for visits in February.

Columns 7-9 indicate the payment code, number of days and type of charges. Our example uses the following codes:

  • 2000 - Common workday,
  • 2300 – sick leave (disability benefit),
  • 2012 - vacation.

Alternative solution

Some enterprises approve a slightly simplified version of the time sheet without detailing the reasons for omissions. Column 4 indicates only 2 codes:

  • I- working day,
  • N- unworked day.

This method may be inconvenient because it does not record sick leave.

Special cases

  1. How to fill out T-13 for employees participating in conferences and other training events?
  2. Depends on the position of the enterprise. These days can be counted as working days (I), or as advanced training (PC). Pay rates may also vary.

  3. Can code I have a value of more than 8 hours?
  4. Yes. Maybe if there is a special order about extended working hours. Overtime hours can be marked with the symbol C.

  5. What is the difference between report cards T-12 and T-13?

The first is a manual attendance form. The second is electronic. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.

Form T-12

First of all, as in any other personnel records document, you first need to enter the details of the organization into the timesheet: its full name indicating the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, JSC), as well as the structural unit (department) for which this timesheet is maintained (if necessary).

Then you need to enter the document number for internal document flow in the appropriate column, and also indicate the reporting period that this timesheet takes into account.

Numerical and alphabetic codes in the time sheet

This part of the timesheet includes the alphabetic and numeric codes used to fill out the necessary information on employees, as well as their decoding. They must be entered in the main part of the timesheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. If HR department specialists need to enter some additional codes into this timesheet form, they can be developed independently and entered into this table.

Working time recording in T-12

This section in the timesheet is the main one - it is where working time is kept track of. First, you need to enter the employee’s serial number in the first column of this section, then in the second - his full name (preferably his full name and patronymic to avoid confusion and errors). In the third column you need to insert the employee’s personnel number assigned to him during employment (it is individual and never repeated).

For each employee, the timesheet has two lines - they contain encrypted information about presence or absence at the workplace on each calendar day of the month. In addition, it is necessary to immediately indicate the reason for absence from work, if one has been established.

The reason is indicated in the top line opposite the employee’s full name, and in the bottom line the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.

The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.


In this case, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working days, weekends and holidays indicated for each employee.

It should be said that sometimes those responsible for filling out the time sheet only enter information that relates to the days when the employee was absent from the workplace. However, this option may lead to personnel and accounting errors, so it is not advisable to use it.

Date and signatures of responsible persons

After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put a signature in the appropriate cells, which must be deciphered. The report card must also be approved by the head of the structural unit or the director of the enterprise - also indicating the position and signature with a transcript. The last thing you need to put is the date for filling out the timesheet.

Labor legislation obliges employers to keep records of time worked by employees. Organizations, regardless of legal status, and individual entrepreneurs must take into account hours worked. Especially for this purpose, the State Statistics Committee has developed and approved forms of the Time Sheet N T-12 and N T-13.

We will provide instructions for filling out, which will help you correctly reflect the data and use the timesheet rationally.

Why do you need a time sheet?

The working time sheet, approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1, helps the personnel service and accounting department of the enterprise:

  • take into account the time worked or not worked by the employee;
  • monitor compliance with the work schedule (attendance, absence, lateness);
  • have official information about the time worked by each employee for calculating wages or preparing statistical reports.

It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. The HR officer must track attendance and, if necessary, justify the penalty imposed on the employee.

A time sheet refers to the forms of documents that are issued to an employee upon dismissal along with a work book upon his request (Article 84.1 of the Tax Code of the Russian Federation).

It is worth noting that the unified forms of timesheets N T-12 and N T-13 are not required for use from January 1, 2013. However, employers are required to keep records (Part 4 of Article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other ways to control the time employees spend at work. But in fact, the form format developed by Gostkomstat is quite convenient and continues to be used everywhere.

Who keeps the time sheet in the organization

According to the Instructions for the use and completion of forms of primary accounting documents:

  • the work time sheet for 2019 is compiled and maintained by an authorized person;
  • the document is signed by the head of the department and the HR employee;
  • after which it is transferred to the accounting department.

As we can see, the rules do not establish the position of the employee who keeps the time sheet. Management has the right to appoint anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person. If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract. Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer. The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant.

In small companies, such a long chain is not followed - the accounting sheet is kept by a personnel employee, and then immediately transferred to the accounting department.

What is the difference between forms N T-12 and N T-13 Timesheets?

Two approved forms of topics differ; one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees regarding wages. But if the company conducts settlements with personnel as a separate type of accounting, section 2 simply remains empty.

Filling out a time sheet

There are two ways to fill out the timesheet:

  • continuous filling - all appearances and absences are recorded every day;
  • filling in by deviations - only lateness and no-shows are noted.

Let us give as an example instructions for filling out the T-13 form using the continuous filling method.

Step 1 - name of the organization and structural unit

At the top, enter the name of the company (full name of the individual entrepreneur) and the name of the structural unit. This could be a sales department, a marketing department, a production department, etc.

Step 2 - OKPO code


OKPO is an all-Russian classifier of enterprises and organizations. Contained in Rosstat databases, it consists of:

  • 8 digits for legal entities;
  • 10 digits for individual entrepreneurs.

Step 3 - document number and date of preparation

  • The document number is assigned in order.
  • The date of compilation is usually the last day of the reporting month.

Step 4 - reporting period

Time sheets are submitted per month - the period from the first to the last day of August in our case.

Step 5 - employee information

A separate line is filled in for each department employee.

  • Serial number in the report card.
  • Last name and position of the employee.

  • A personnel number is assigned to each employee and is used in all internal accounting documents. It is retained by the employee for the entire time he works in the organization and is not transferred to another person for several years after dismissal.

Step 6 - information about attendance and number of hours

To fill out information about employee attendance and absence, abbreviated symbols are used. You will find a list of them at the end of the article in a separate paragraph. In our example for employee Petrov A.A. 4 abbreviations used:

  • I - attendance (in case of attendance, the number of hours worked is recorded in the bottom cell);
  • On a weekend;
  • K - business trip;
  • OT - vacation.

Step 7 - total number of days and hours for the month

  • In the 5th column indicate the number of days and hours worked for every half month.

  • In the 6th column - the total number of days and hours for the month.

Step 8 - information for payroll

The payment type code determines the specific type of cash payment, encrypted in numbers. For a complete list of codes, see the end of the article. The example uses:

  • 2000 - salary (wages);
  • 2012 - vacation pay.

  • Corresponding account is an accounting account from which costs for a specified type of remuneration are written off. In our case, the account for writing off salaries, travel allowances and vacation pay is the same.

  • Column 9 indicates the number of days or hours worked for each type of remuneration. In our case, the days of attendance and business trips are entered in the top cell, and the days on vacation are entered in the bottom cell.

If one type of remuneration (salary) is applicable to all employees during the month, then the code of the type of payment and the account number are written at the top, columns 7 and 8 are left empty, indicating only the days or hours worked in column 9. Like this:

Step 9 - information about the reasons and time of no-show

Columns 10-12 contain the code for the reason for absence and the number of hours of absence. In our example, the employee was absent for 13 days:

  • 3 days - due to a business trip;
  • I was on vacation for 10 days.

Step 10 - signatures of responsible persons

The accounting sheet is signed at the end of the month:

  • employee responsible for maintenance;
  • head of department;
  • personnel worker.

How to mark vacation on a time sheet

Before marking vacation on your time sheet, it is important to know the following points:

  • what type of leave to indicate;
  • vacation period - from what date to what date the employee rests;
  • what method is used to fill out the timesheet - continuous or only deviations are recorded?

Different types of leave are indicated in the report card by the following abbreviations:

regular paid leave

additional paid

administrative (without saving salary)

educational with salary retained

on-the-job training (shortened day)

educational without saving salary

for pregnancy and childbirth

child care up to 3 years old

without saving the salary in cases provided for by law

additional without saving salary

When using both methods of filling out a timesheet, a vacation symbol is affixed for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts (conditional code “I”), and when using the method of taking into account deviations, they remain empty.

Other designations and codes in the table

We present the letter designations used in the time sheet in the form of tables.

Presence at the workplace:

Absence from work:

temporary disability (sick leave) with payment of benefits

temporary disability without benefit payment

shortened working hours in cases provided for by law

forced absenteeism due to illegal removal (dismissal)

failure to appear in connection with the performance of state (public) duties

absenteeism without good reason

part-time mode

weekends and public holidays

additional paid day off

additional unpaid day off

strike

unknown reason for absence

downtime due to the employer's fault

downtime due to reasons beyond anyone's control

downtime due to the employee's fault

suspension from work (paid)

dismissal without retention of salary

suspension of work in case of delay in salary

We will only give basic digital codes of types of remuneration(The full list is in the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/):

Completed sample time sheet

To correctly calculate wages, it is necessary to keep accurate records of the amount of time worked by employees. For this purpose, organizations use a special time sheet. But many employers, especially in small organizations, neglect this document, which is a violation of labor laws and may result in a fine from regulatory authorities. In the article we will tell you what time is meant by working time, who should be entrusted with maintaining the time sheet, whether it is possible to maintain this document in electronic form and how to fill it out correctly.

What time is called working time?

The concept of working time is revealed in Art. 91 of the Labor Code of the Russian Federation is the time during which the employee, in accordance with the internal labor regulations and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, to working hours. The same article provides for the employer’s obligation to keep records of the time actually worked by each employee.

Let's name some other periods that may be included in working hours:

— breaks for heating and rest (provided to employees working in the cold season in the open air or in closed unheated rooms, as well as to loaders engaged in loading and unloading operations, and other employees on the basis of Article 109 of the Labor Code of the Russian Federation);

— breaks for feeding a child (provided to working women with children under the age of one and a half years, paid in the amount of average earnings by virtue of Article 258 of the Labor Code of the Russian Federation);

- periods of downtime due to the fault of the employer and for reasons beyond the control of the employer and employee (temporary suspension of work for reasons of economic, technological, technical or organizational nature, which is paid in the amount of at least 2/3 of the tariff rate, salary (official salary), calculated proportional to downtime (Article 157 of the Labor Code of the Russian Federation)).

The maximum limit on working hours is established by law. So, by virtue of Part 2 of Art. 91 of the Labor Code of the Russian Federation, normal working hours cannot exceed 40 hours per week. Such a restriction ensures the protection of the employee’s health from excessive fatigue and the preservation of his professional ability to work.

In addition to the normal working hours, the Labor Code provides for:

— reduced working hours (set for specific categories of personnel specified in Article 92 of the Labor Code of the Russian Federation);

— part-time working time (can be established by agreement between the employee and the employer both upon hiring and during it (Article 93 of the Labor Code of the Russian Federation). A distinction is made between part-time, shift or week).

Note!If an employer engages a specific employee to perform work outside the working hours established for him, this is overtime work and must be taken into account and paid accordingly.

Article 94 of the Labor Code of the Russian Federation regulates the duration of the work shift: for different categories of workers it ranges from 2.5 to 8 hours. An exception is made for creative workers in the media, cinematography organizations, television and video filming groups, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of jobs, professions, positions of these workers. For them, the duration of the work shift can be established by a collective agreement, local regulations or an employment contract.

The duration of the working day or shift immediately preceding a non-working holiday is reduced by one hour (Article 95 of the Labor Code of the Russian Federation).

Time sheet: who fills it out?

So, the working time of each employee must be taken into account. For this purpose, Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” approved forms of working time sheets - T-12 and T-13. These forms are used to record the time actually worked and (or) not worked by each employee of the organization, monitor compliance with the established working hours, obtain data on time worked for calculating wages and compiling statistical reporting on labor.

Note.It is the time sheet, filled out by a personnel officer or other authorized person and transferred to the accounting department, that is the basis for calculating wages to the organization’s employees.

As you noticed, Goskomstat proposed two unified forms of time sheets. Which one should you use to account for? If your organization maintains automated recording of working hours (entrance/exit system using plastic cards), it is better to use Form T-13 “Working Time Sheet” (although with such records you can also keep Section 1 “Recording of Working Time” of Form T -12 as a separate document). If the organization provides for manual recording of working hours, you need to keep a timesheet in the T-12 form.

A responsible person is appointed to maintain time sheets in the organization. As a rule, this is a payroll accountant or personnel officer. If the organization has several structural divisions, and one employee is not able to keep records, you can appoint responsible persons in each structural division. After submission of timesheets by structural divisions, the data will be compiled into one document and transferred to the accounting department. In any case, if the duty to maintain time sheets is not specified in the job description, an order must be issued.

Rules for filling out a time sheet

Many people take a rather formal approach to filling out a time sheet, but there are some nuances here.

First of all, each employee hired for permanent, temporary or seasonal work is assigned a personnel number, which is given in all labor and wage accounting documents. And here the first question arises. What to do with part-timers? One employee, but two personnel numbers? Yes, that's how it works. Since standard employment documents are issued for a part-time worker (employment contract, order, personal card, etc.) and the part-time worker is a separate staff unit, he will have two personnel numbers and working hours will be kept separately for each of them.

At the end of the calendar month, the timesheets compiled by the responsible persons are transferred to the head of the personnel department or another person authorized to conduct personnel records, who checks the timesheet data with the data available in the personnel department. For example, a personnel officer checks the days when the employee was on annual paid or other leave or a business trip, corrects days of absence for unknown reasons when providing documents confirming the validity of the reasons for absence (for example, the employee presented a certificate of incapacity for work), or, in the absence of such, records absenteeism.

If the organization has been dismissed, such employee is excluded from the timesheet in the calendar month following the dismissal. If new employees are hired, they are included in the time sheet for the month in which the hire was made.

Notations in the report card about the reasons for absence from work, work part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents executed properly (certificate of incapacity for work, certificate of performance state or public duties, written warning about downtime, written consent of the employee to work overtime in cases established by law, etc.).

To reflect the daily working time spent per month for each employee, the timesheet is allocated:

- in form T-12 (columns 4, 6) - two lines;

- in form T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms T-12 and T-13 (in columns 4, 6), symbols (codes) of working time costs are placed in the top line, and the duration of worked or unworked time (in hours, minutes) is recorded in the bottom line according to the corresponding codes of working time costs for every date.

If necessary, it is allowed to increase the number of boxes to enter additional details according to the working hours, for example, the start and end times of work in conditions other than normal. This can be done by the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 N 20.

When filling out columns 5 and 7 of the timesheet according to the T-12 form, the number of days worked is entered in the top lines, and the number of hours worked by each employee during the accounting period is entered in the bottom lines.

Working hours can be taken into account:

- method of continuous registration of attendance and absence from work;

— by recording only deviations (no-shows, lateness, overtime, etc.).

When reflecting absences from work, which are recorded in days (annual leave, days of temporary disability, business trips, leave in connection with training, periods of performing state or public duties, etc.), only symbol codes, and the bottom lines are left blank. We present the symbols in the table.

Designated period Code
Letter Digital
Duration of work during the day I 01
Duration of work at night N 02
Duration of work on weekends and non-working holidays RV 03
Overtime duration WITH 04
Duration of work on a rotational basis VM 05
Business trip TO 06
Advanced training without work PC 07
Advanced training with a break from work in another area PM 08
Annual basic paid leave FROM 09
Annual additional paid leave OD 10
Additional leave in connection with training while maintaining average earnings for employees combining work with training U 11
Reduced working hours for on-the-job trainees with partial pay retention UV 12
Additional leave in connection with training without pay UD 13
Maternity leave (leave in connection with the adoption of a newborn child) R 14
Parental leave until the child reaches the age of three coolant 15
Unpaid leave granted to an employee with the permission of the employer BEFORE 16
Leave without pay under the conditions provided for by current legislation OZ 17
Additional annual leave without pay DB 18
Temporary disability (except for cases provided for by code “T”) with the assignment of benefits in accordance with the law B 19
Temporary disability without benefits in cases provided for by law T 20
Reduced working hours versus normal working hours in cases provided for by law Champions League 21
Time of forced absence in case of recognition of dismissal, transfer to another job or removal from work as illegal with reinstatement to the previous job PV 22
Absenteeism while performing state or public duties in accordance with the law G 23
Absenteeism (absence from the workplace without good reason for the time established by law) ETC 24
Duration of part-time work at the initiative of the employer in cases provided for by law NS 25
Weekends (weekly vacation) and non-working holidays IN 26
Additional days off (paid) OB 27
Additional days off (without pay) NV 28
Strike (under conditions and in the manner prescribed by law) ZB 29
Absences for unknown reasons (until the circumstances are clarified) NN 30
Downtime caused by the employer RP 31
Downtime due to reasons beyond the control of the employer and employee NP 32
Downtime due to employee fault VP 33
Time of suspension from work (preclusion from work) with payment (benefits) in accordance with the law BUT 34
Time of suspension from work (non-admission to work) for reasons provided for by law, without accrual of wages NB 35
Time of suspension of work in case of delay in payment of wages NZ 36

In most cases, organizations fill out the accounting sheet with letter designations. Although these designations are given only in the T-12 form, they must also be used when filling out the T-13 form.

When drawing up a report card in form T-12 in section. 2 “Settlements with personnel for wages” for one type of payment and corresponding account for all employees, columns 18-22 are filled in, when calculating types of payment and corresponding accounts different for each employee - columns 18-34.

When drawing up a report card in form T-13, the following must be taken into account. When recording payroll accounting information:

- only for one type of payment and corresponding account, common to all employees included in the timesheet - fill in the details “Pay Type Code”, “Corresponding Account” above the table with columns 7-9 and column 9 without filling out columns 7 and 8;

- for several (from two to four) types of payment and corresponding accounts - columns 7-9 are filled in. An additional block with identical column numbers is provided for filling in data on types of payment, if there are more than four of them.

Frequently asked questions about filling out the timesheet

When do you need to make notes on your timesheet? We believe that marks should be made daily. However, not all organizations in practice follow this rule and set working days “by default”. As a result, situations may arise when:

- it will not be possible to bring an employee to disciplinary liability for violating labor discipline (for example, an employee committed absenteeism in the first days of the month, it was not recorded in the report card, and at the end of the month, when handing in the report card, they decided to “scold” - it is impossible to either fire the “truant” or even impose a disciplinary sanction, since as long as the employer complies with the deadlines provided for in Article 193 of the Labor Code of the Russian Federation, the deadline for applying disciplinary measures will expire);

- you will have to adjust the timesheet and recalculate wages (for example, when an employee is assigned working days for the entire month, the timekeeper did not receive information about deviations, the timesheet was handed in, the salary was accrued and paid according to it. But in the first days of the next month, the employee brought sick leave, from which is clear that three days of temporary disability occurred during the closed period).

To avoid such situations, it is necessary to organize the immediate receipt of information about any deviations from the work schedule - on the same day, either by phone, by fax or e-mail.

Note.When determining the amount of the advance, observing the requirements of Art. 136 of the Labor Code of the Russian Federation, the time or work actually worked by the employee should be taken into account (Letter of Rostrud dated 09/08/2006 N 1557-6).

How many times a month should I fill out a timesheet? Salaries are calculated and paid twice a month, does this mean that timesheets must be submitted with the same frequency? Indeed, according to the provisions of Art. 136 of the Labor Code of the Russian Federation, wages must be paid at least twice a month. But in most cases, salaries are calculated once, and the second payment to the organization is made in the form of a fixed payment, the so-called advance. And to accrue the latter, accounting, as a rule, does not require you to provide a time sheet.

Of course, neither the labor inspectorate nor the tax office will find fault with this procedure, but if you follow the letter of the law, the report card must be submitted twice a month.

How to record the time of a shift on a time sheet if it lasts 15 days, 11 hours each? To account for the duration of work on a rotational basis, the letter code “VM” and the digital code “05” are set in the table of symbols of the timesheet. Since days of inter-shift rest are provided to the employee in addition to days off (weekly continuous rest) and are paid in the amount of the daily rate (Part 3 of Article 301 of the Labor Code of the Russian Federation), they should be noted in the timesheet as additional days off (paid) with the letter code “OB” or digital code "27". Instructions for filling out the timesheet provide that when reflecting absences from work, which are recorded in days (annual leave, days of temporary disability, business trips, leave in connection with training, periods of performing state or public duties, etc.), in the columns 4 and 6 only symbol codes are entered. The bottom lines of the graph remain empty. On inter-shift rest days, employees do not work, therefore these days are not entered in columns 5 and 6 (forms T-13).

How to reflect in the timesheet the duration of a work shift when switching from summer to winter time and vice versa? In this case, the time actually worked must be recorded on the timesheet. For example, if the duration of an employee’s night shift is 7 hours, and on the night of daylight saving time the schedule provides for 6 hours, the time sheet must also reflect 6 hours of night work. Accordingly, when switching to winter time, an additional hour of work must also be reflected in the time sheet, that is, if the duration of the employee’s night shift is 7 hours, and on the night of the transition to winter time the schedule provides for 8 hours, exactly 8 hours must be reflected in the time sheet work. At the same time, do not forget to pay extra for night work, because it requires an additional hour of work.

Is it necessary to reflect partial hours worked by an employee? If the working time is whole hours, then the minutes can be omitted, indicating only the number of hours, for example, 6 or 8. If the working day is hours and minutes, both full and part-time working hours must be indicated. In a timesheet, a working day lasting 8 hours 12 minutes can be marked with either “8.12” (8 hours 12 minutes) or “8.2” (8 and two tenths of an hour). Quite often, employers reduce the work hours on Friday by shortening the lunch break. In this case, the timesheet must be marked with “8.15” from Monday to Thursday, and “7” on Friday.

Is it necessary to keep a time sheet if working hours are recorded using turnstiles with a special program? Notations in the report card about the reasons for absence from work, work part-time or outside the normal working hours at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents executed properly (certificate of incapacity for work, certificate of performance state or public duties, a written warning about downtime, a statement about part-time work, the employee’s written consent to work overtime in cases established by law, etc.), the machine will not be able to mark them.

In addition, the timesheet forms contain the requisite “Personal signature”, which means that it is illegal to maintain them electronically.

Therefore, the use of an electronic working time recording system does not relieve the organization from the obligation to maintain time sheets.

Vacation in the time sheet - its designation is carried out using unified or corporate codes - can be reflected differently depending on its type and the status of the employee. Let's study common examples of vacation codes in more detail.

Reflection of maternity leave and child care leave

Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Parental leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

A scenario is possible in which an employee on maternity leave will work part-time. If this is so, then when recording her visits in the report card, the “double” code I (01) and OZH (15) will be used. These codes can be specified in one cell of the timesheet using the “/” symbol (for example, Я/Ож or 01/15), or you can add an additional line to the timesheet form.

Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will write: K/RV/Coolant (06/03/15).

Find out what other symbols are used in the time sheet.

Results

Vacation in a timesheet can be recorded using a large number of different codes, each of which is selected based on a specific type of vacation. In some cases, along with “vacation” codes, it is possible to simultaneously indicate others that characterize the current status of the employee in labor relations.

You can learn more about the use of accounting sheets in a company in the articles:

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