Features of filling out a time sheet. Filling out a time sheet: an important document for calculating wages Sample of filling out a time sheet 12

Time sheet– serves as the basis for calculating employee salaries. This document contains information about the presence of employees at their workplaces or their absence, indicating the reason. To fill out, you can use the unified form T-13 or form T-12. As part of this article, we will look in detail at the features of filling out the T-13 time sheet, and we will give an example of filling out a working time sheet using the T-13 form as an example. You can also download both forms below.

A time sheet is a table in which attendance and absence from work are taken into account for each employee of an enterprise. The total number of days and hours worked for the month is displayed. In addition, codes for the reasons for absence from work are indicated.

Time sheet form T-13 - sample filling

First of all, it is worth noting that filling out the form can be done in two ways:

• All attendances and absences from work are recorded daily;
• Only absenteeism, lateness and other deviations from the normal working day are noted.

Our sample timesheet uses the first time tracking method.

First of all, you need to enter data about employees going to work during the month in the time sheet. The T-13 form for this purpose has a table in which a separate line is filled out for each employee.

Columns 2 and 3 include the full name, position of the employee, and his personnel number.

Column 4 records attendance and absence from work. For each calendar day of the month there is a separate cell, the code designation is indicated at the top, and the number of hours worked for that day is indicated below. It is possible that the bottom cell is not filled in, but working hours are recorded in days.

Code designations can be found on the title page of the report card, form T-12.

In the sample below for filling out the T-13 form, the following letter codes were used to record working hours:

• I – the day has been fully worked;
• B – day off;
• K – the employee is on a business trip;
• B – on sick leave;
• OT - on vacation.

At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the timesheet has columns 5, 6. In the fifth - the upper cell reflects the number of days worked for the first and second half of the month, in the lower cell - the number of hours worked for each half of the month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling out columns 1-6 of a time sheet.

An example of filling out columns 1-6 of a timesheet (form T-13)

Columns 7-9 of the T-13 form contain information that will be useful for.

For each type of remuneration there is a separate code designation, for example:

• 2000 is a code for wages and travel allowances;
• 2012 – code of the timesheet for payment of vacation pay;
• 2300 – code when paying for sick leave, etc.

Our example of filling out a time sheet contains the three codes indicated above.

If only one type of remuneration is used for all employees, then the following data should be filled in:

• wage type code - column 7-9 at the top, the same for all employees;
• correspondent account – an account to which costs for a given type of remuneration are attributed;
• Columns 7 and 8 remain empty;
• 9 – number of days (hours) worked per month for each employee.

If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.

The seventh contains the labor remuneration code, the eighth the account for allocating costs for this type of payment, the ninth the number of days or hours corresponding to this type of payment. This data is filled in for each employee indicated in the time sheet.

The remaining columns of the table contain information about the reasons for absences and lateness of employees.

It also has its own codes for the reasons for absences, for example:

• K – business trip;
• B – sick leave;
• OT – vacation, etc.

Next to the reason code, the number of hours or days of absence of the employee for this reason is indicated. Filling out time sheets is usually the responsibility of heads of departments or divisions or HR employees.

Filling out a time sheet according to form T-13 (columns 7-13)

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To record the time actually worked by employees in the organization, labor legislation provides for filling out a working time sheet. This obligation also applies to private entrepreneurs and legal entities of any form of organization.

In order to organize the accounting process, Goskomstat developed and approved special accounting forms No. T-12 and No. T-13.

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Maintaining a timesheet is a simple procedure, but implementation requires compliance with certain rules on how data should be reflected, because calculations for wages of employees depend on the correct execution of the report. In addition, accounting will allow the organization to avoid additional costs for paying for actually unprocessed time.

What is this document and what is it for?

By Decree of the State Statistics Committee No. 1 of January 5, 2004, a special form was approved, which is administered by the personnel department and accounting department.

This form allows you to do the following:

• keep records of hours worked, as well as reflect information about hours not worked by the employee;
• monitor compliance with work discipline, reflect attendance/absence, facts of being late for work;
• have sufficient information about the amount of work performed by the employee in order to further correctly calculate wages and enter information for statistics.

Forms No. T-12 and T-13 serve as the basis for the accountant to accrue wages and additional compensation to each employee. For the HR department, the report card will allow you to monitor the attendance of employees, and if violations are detected, impose penalties on the offending employee.

Tax legislation provides for the right of an employee upon dismissal to request a time sheet along with the issuance of other personal documents, including a work book. This provision is enshrined in Art. 84.1 NK.

Enterprise managers should be aware that since 2013, unified forms have been abolished. Despite the abolition of strictly established forms, the obligation to keep records of employees’ work time in the organization remains in accordance with Part 4 of Art. 91 TK. Thus, the enterprise has the opportunity to make adjustments to the design of the document for recording the time worked by employees.

Since the form introduced by Goskomstat is convenient for entering data and further processing, many organizations continue to use it.

If wages are calculated separately, the second section of the T-12 form is left blank.

Who is responsible for maintaining the document?

According to the Instructions for the use and completion of primary accounting documentation in force in 2019, the forms are prepared by a separate employee who has been assigned this action. The document must bear the certifying signature of the manager and the personnel officer.

A separate position for accounting at the enterprise is not required; this work can be performed by any employee who is given authority to do so by management. This occurs by issuing an order appointing an employee of an established position responsible for recording work time.

In addition, it will be necessary to introduce a separate clause into the employment contract on granting such powers to the employee. If this is not done, management does not have the right to demand that the employee perform accounting duties.

The appointed official enters the data within a month, and then submits the document to the head of the department and the employee of the personnel department for signing. The personnel officer checks the data, takes the information necessary to perform personnel work from the provided report, then signs the form and passes it on to the accounting department for further work.

If the organization is not large, time tracking is made the responsibility of a personnel employee, who then gives the document to the accountant to calculate wages.

Sample of filling out form T-13:

Rules for filling out a time sheet

The productivity of the accountant and HR officer will depend on how convenient it is to work with the report, and the correct reflection of information about the time actually spent at the workplace will make it possible to make correct calculations of payment to the employee, which is beneficial for both parties - the employee and his employer.

On the one hand, the employer has the right to make a deduction if the actual time worked does not correspond to the time established in the contract. On the other hand, a watchman who went to work on a day off has the right to demand additional compensation for the amount of work performed.

The document is an act on the work actually performed by each employee and on the working regime in force at the enterprise, recording any deviations from the established work schedule.

The timesheet is required for the operation of the following organizational structures:

Following simple rules, an employee can quickly and competently draw up a report on the time actually worked by the company’s employees during the month:

1. The report card is filled out in a single copy.
2. You can fill out the sample form manually, or enter information via a computer.
3. In order for an employee to have the right to carry out accounting, the head of the enterprise must issue an appropriate order to vest the employee with the necessary powers. This responsibility should be included in the job description.
4. Preparation of the timesheet begins on the eve of the reporting month.
5. The title page contains information about the full name of the enterprise, division, as well as the start date of accounting. At the end of the month and the timesheet is closed, the end date of the report is entered.
6. The following sheet is designed in the form of a table with information about employees filled out. It is necessary to ensure that the surnames and first names of employees are correctly indicated, avoiding the possibility of confusion among employees with the same surname.
7. For each employee, information about his personal file number is entered.
8. Each column of the timesheet corresponds to a specific day of the month.
9. The cells opposite the names contain information about the hours worked, the number of shifts, and if there are weekends and holidays, the corresponding marks are entered.
10. Information about the work actually performed is entered every day, based on the official documents provided (sick leave certificates, orders, statements, management orders).
11. Cases of tardiness and absenteeism are also subject to reflection in the form of letter and numeric codes.

The document is considered valid if it is signed by the authorities. Responsibility for the correct entry of information rests entirely with the designated employee.

Features for budget organizations

In enterprises operating on a budget, a different form of accounting has been introduced, approved in the form of form No. 0504421. The form differs from the general forms T-12 and T-13, due to the reflection of the specifics of the work of state employees. New codes are introduced in the table to be filled out: study days off, replacement in extended day groups, study leaves.

The title and tabular parts have some differences:

• the title page, in addition to information about the name of the organization, contains a digital code;
• if there are no changes, the column is marked “0”;
• if adjustments were made, the serial number of the changes is indicated;
• columns 20, 37 contain information on intermediate and monthly totals of working time;
• no additional calculations are made in the form.

Otherwise, the rules for filling out this form differ little from the standardized forms.

Sample of filling out form T-12:

Sample forms T12 and T13

Using the sample, you can quickly and correctly enter information, which will then be easily read and used by the HR department and accounting department.

Filling out a working time sheet according to the sample involves the use of digital and alphabetic designations, with a mandatory decoding on the title page of the report. Since in some cases the established codes are not enough, management should issue a separate order approving additional designations (for example, breaks for breastfeeding).

The main code designations introduced by Goskomstat No. 20 dated March 24, 1999 are the following:

When checking the sample filling, you should pay attention to the most common errors when filling out:

• Only the last name with initials is entered, without position;
• indicating a holiday non-working day as a working day;
• indicating the duration of the pre-holiday day as full (“8” instead of “7”).

When recording the work of a part-time worker, the exact duration of work must be noted. The hours and minutes spent by such an employee on performing his duties are indicated in the bottom line in columns 4, 6 (on form T-12) or the 2nd and 4th line in column 4 (on form T-13). In case of internal part-time work, the duration of work is distributed according to positions.

If an employee is on a business trip, the letter code “K” or the numeric code “06” is entered on the time sheet without indicating the hours of work.

Penalties for incorrect handling

Proper execution of the report card is controlled by supervisory government agencies. If violations are detected during any of the audits (financial or tax), the organization will be punished.

The most frequently identified inconsistencies are:

• there is a discrepancy between the data in the accounting sheet and the primary reporting;
• salary data does not correspond to calculations in payment documents;
• codes were entered with errors, incorrect codes were used without taking into account overtime and overtime;
• Incorrect calculation of sick leave benefits.

If a violation is established, the company may be fined up to 5 thousand rubles. A much more serious punishment awaits if the mandatory time sheet was not kept at all. The amount of the fine can be up to 50 thousand rubles, levied on the managerial person on the basis of Art. 5.27 Code of Administrative Offences.

Let's consider in the article what a working time sheet is and what forms are used. Rules for filling out the timesheet, example of filling. We will identify the main difficulties when filling out timesheets, which can lead to errors when calculating wages.

A time sheet is a document that reflects the number of hours worked by each employee and the number of absences per month for each employee of the organization. Based on it, calculations are made.

All organizations are required to maintain time sheets.

To record working time, there are two unified forms T-12 and T-13, approved by the State Statistics Committee of Russia.

Form T-12 is used not only for recording working hours, but also for calculating wages. Therefore, in small companies, when the accountant also manages the personnel department, they use this T-12 form.

When information is needed only on the number of hours worked and absences, then use either the first part of the T-12 form or the T-13 form.

You can use any form to record working hours.

Rules for filling out a time sheet

The time sheet is filled out daily by a human resources officer; if the enterprise does not have a human resources department, then the time sheet is kept by an accounting employee.

When filling out the timesheet, do not forget to indicate the name of the organization and structural unit.

“Document number” and “Date of compilation” must be filled in

In the “Reporting period” cell we enter the beginning and end of the month for which the timesheet is maintained.

- serial number;

– surname, initials, position (specialty or profession);

- Personnel Number;

– notes on attendance and absence from work by day of the month

The top line of the table contains an alphabetic or numeric working time code for each day of the month (appearance, business trip, etc.). The number of hours for them is recorded at the bottom. For example, if an employee worked a full shift on July 3, 2014, then in the timesheet for July, in the cell with the number 3 opposite the employee’s last name, the code “I” and 8 working hours are entered. If an employee is sick that day, then it is necessary to enter “B”, and since he did not have working hours, the bottom cell is not filled in or is entered as 0.

– intermediate and final results;

– if there are no-shows, notes about no-shows are indicated for reasons.

At the end of the timesheet, we make sure that there is a signature of the person responsible for filling out the timesheet, as well as the signature of the head of the structural unit and the HR employee.

Basic codes for filling out a time sheet

Type of working hours	Letter code	Digital code
Working day	I	01
Business trip	TO	06
Annual basic paid leave	FROM	09
	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
Temporary disability with the assignment of benefits in accordance with the law	B	19
	IN	26
Absences for unknown reasons (until the circumstances are clarified)	NN	30

Non-standard situations when filling out a timesheet

1. The employee fell ill while on vacation.

After the vacation, the employee returned to work and provided sick leave for the period of illness. In the report card, instead of leave (OT), a temporary disability code (B) is entered from the first day of illness, and the leave itself is extended for the period of illness.

There are cases when an employee continues to be sick even after the end of his vacation, having warned the employer. Since the employee’s words are not the basis for filling out a time sheet, therefore, after vacation, we set absences for unknown reasons (NU). After the employee provides sick leave, we correct the period to code B.

2. The employee had holidays during the vacation period.

The employee, for example, was on vacation from June 1 to June 29, 2014. In the working time sheet, we enter the code OT for the main vacation period, while June 12 is marked with code B (non-working holiday), since this day is not included in the paid vacation period.

A time sheet is a document used to enter information regarding the time spent at the workplace by a company employee. Based on the information provided, the accountant calculates salaries and payments. Any organization should have such a document, regardless of its form of ownership. In its absence, administrative liability is provided in accordance with current legislation.

Filling out the document

Form T-12‒T-14 can be filled out personally by the employee, an employee in the personnel department, the head of a structural unit, or a hired timekeeper. It is considered the main accounting document and, depending on the characteristics of personnel records, can be created for individuals in the organization or maintained individually for each department.

The document contains information about the organization, containing: full name, OKPO code, type of activity, legal status and structural department to which the report card applies. Then the serial number corresponding to the document flow is entered into the provided field, and the reporting period is recorded. Form T-13 is used when recording the presence and absence of an employee at the workplace is performed automatically.

A blank timesheet is considered a regular document, so it is compiled anew every month. All copies have a specific serial number, which is equal to the month of their creation. This type of documentation is allowed to be completed in written and electronic form. After entering the necessary data, it is signed by the responsible persons.

Why do you need to keep a timesheet?

Thanks to the accounting sheet, HR officers and accountants can do:

• Calculating employee time;
• Control over compliance with the schedule during the working period;
• Payroll calculation based on the specified information.

Such a document is issued to each employee along with the work book upon dismissal.

Form T-12

The labor legislation of the Russian Federation does not regulate the use of the current timesheet form, but downloading a ready-made form into Excel will be much easier and faster than compiling it yourself. Form T-12 is maintained manually and consists of 2 sections:

• Calculation of time spent on work;
• Calculation related to salary payment.

The document records the worked and unworked time, which is displayed in hours and minutes. It is drawn up a month in advance and must contain statements of staff. The finished form is signed by the main person and a specialist from the personnel department, after which it is sent to the accountant.

Notes on the report card

According to the rules for entering data into the time sheet, form 0504421 for the period 2017, information regarding the presence and absence of an employee is displayed in the form of codes. Designations using letters and numbers are provided:

• “I”, “01” - work on the day shift;
• “P”, “14” - leave in connection with pregnancy, childbirth and adoption of a recently born child;
• “OJ”, “15” - leave to care for a newborn baby until he turns 3 years old;
• “FROM”, “09” - main leave, which is paid;
• “OD”, “10” - additional leave, which is paid.

On our website you can download for free a blank form of time sheet and other documents that are in demand in various fields of activity. If necessary, you can see an example of how to correctly fill out the documentation, taking into account all the requirements. To find the file you need, use the search.

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Working time sheet T-12
Working time sheet-T-13
Universal working time sheet Ukraine

Unified uniform T-12 serves to reflect the time actually worked by the employee, as well as periods of absence for both good and bad reasons. On its basis, most payments to an employee are calculated under various remuneration systems.

Problems solved using the unified form T-12

In accordance with Art. 91 of the Labor Code of the Russian Federation, accurate recording of the time worked by an employee must be carried out by the employer. The methodological aspects of this issue, as well as specialized forms for this process, are not approved by law. As a form, in order to save time on its development, you can use one of the forms introduced by the State Statistics Committee of the Russian Federation.

Adopted by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 unified uniform T-12, which combines two sections:

• Directly a time sheet for recording hours worked daily, as well as periods of absence for various reasons.
• A sheet intended for calculating payment for time worked, as well as periods in which the employee retains earnings or must be paid compensation and benefits. In business practice, it is used extremely rarely, which is due to the separation of the functions of time tracking and payroll calculation between company departments. In addition, when accounting databases are used, this process is usually automated.

Based on what has been said, unified formT-12 should be considered primarily as a tool for collecting data on hours worked and periods of absence of an employee. It is an indispensable source of information when calculating salaries.

Rules for drawing up a unified form of time sheet

The responsibility for recording the time actually worked by the employee rests with a person specially appointed for this purpose. This could be an employee of the personnel department, accounting department, heads of departments, etc.

Depending on the methods used to control employee attendance, the specifics of work organization, and the features of the accounting process, the methodology for generating, checking and approving the T-12 form may differ at different enterprises. Therefore, it is recommended to put into effect a local regulatory document that sets out the basic requirements for filling out and approving this form, as well as the deadlines for its submission. Its title page is quite typical for this type of document; it must indicate:

• name of the legal entity;
• OKPO;
• document serial number;
• the period for which it is issued;
• date of compilation.

This document is generated at the end of the month; records about the employee’s condition are entered into it for each calendar day. The document can be compiled for the company as a whole, if it is small, or broken down by department, if the company is large and has a branched structure. The day of document execution is the last day of the month, and the billing period is the working month. As an aid when compiling the timesheet, the first page contains alphabetic and numerical designations to reflect the days of work or absence of the employee. There are situations when none of the given ciphers corresponds to the accomplished event. In this case, it is recommended to enter additional designation yourself and secure it with a local act.

The first page is followed by a section containing employee performance data. The number of sheets should be sufficient to reflect information on the entire list of employees. In addition to the last name, position and personnel number, there are 2 lines for each employee, consisting of cells corresponding to a specific day of the month. A pair of cells are allocated for each day, the type of presence or absence is indicated in the upper one, and the corresponding number of hours in the lower one. If the employee was not present at work, the bottom cell may be empty.

In addition to the method of filling out a timesheet, which involves a continuous continuous recording of work time or absence from work, another is possible - reflecting only absences in the agreed document. It is acceptable only if all employees perform their duties according to a five-day workweek schedule, and their total number is small. But a report card designed in this way is not so well perceived visually, and the likelihood of errors and inaccuracies increases.

Based on the results of half the month, the total number of days and hours worked is calculated, at the end of the month they do the same with the rest of the period, and in addition, they display the results for the entire month. At the bottom of the form, in the appropriate lines, the signatures of the person responsible for maintaining the document, the head of the service and the personnel service employee are placed.

What you should pay special attention to when drawing up a timesheet

Weekends and non-working holidays in the timesheet are marked with the letter “B”; if there are fewer days in a month than fields under the numbers, an “X” is placed in the “extra” cells. An employee's working time is recorded from the day he is hired. The last time sheet for the resigning employee is drawn up in the month of termination of the contract; as a rule, it is signed immediately on the day of dismissal. It is formed as a separate document and serves as the basis for the final settlement.

All absences for good reason are indicated on the basis of documents: sick leave, vacation order, blood donation certificate. If the reason for absence is unclear, until it is clarified, the designation “NN” is indicated on the report card.

Absences for good reason on calendar days (business trip, vacation, sick leave), including those falling on weekends, are recorded in all cells of the timesheet.

Companies strive to minimize business trips on weekends, due to the need to pay for them in accordance with the provisions of Art. 153 of the Labor Code of the Russian Federation, however, if the day of arrival or departure falls on a weekend, then “K” is also placed in the corresponding cells.

When working externally or on a part-time basis, the duration of the shift in hours is set according to the terms of the contract. All hours worked beyond this are considered overtime. They must be formalized by an order to be hired to work outside of normal working hours. Internal part-timers will be included in the report card 2 times.

Work on a day off is carried out (except for special cases specified in the Labor Code of the Russian Federation) with the written consent of the employee based on the order of the manager. Such work must be paid in the amount of at least two hourly (daily) tariff rates. At the request of the employee, increased pay can be replaced by single pay with the provision of subsequent unpaid time off.

Users of our website can familiarize themselves with a sample of filling out the T-12 form by clicking on the links below.

As a working form of the report card, you can use forms previously approved by the State Statistics Committee of the Russian Federation. Although they are not mandatory, these forms are well suited for organizing high-quality records of actual time worked.