Administrative leave report card letters. Symbols in the time sheet. How to fill out a time sheet (sample). Keeping records of working hours

T-12 time sheet is a form approved by the State Statistics Committee and is one of the register options for recording working hours. We will tell you in the article where to download the working time sheet form and what the specifics of its practical application are.

What is Form T-12 (working time sheet)

Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:

keeping records of employee visits to their place of work in accordance with the established schedule;
determining indicators for calculating employee salaries;
generation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of the 2017 time sheet must be indicated in the accounting policy.

Read the article about what the T-13 form is. “Unified form No. T-13 - form and sample” .

When is it expected to use the work time sheet form 0504421 according to OKUD

The work time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, so sometimes confusion can arise when applying a particular document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order No. 52n dated March 30, 2015. This document is used for the same purposes as T-12, but is subject to use in government agencies.

The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.

Is the use of time sheets f. allowed in private companies? 0504421

The use of timesheets in form 0504421 is not prohibited for private companies. The fact is that since 01/01/2013, companies that are not directly required by law to use specific unified forms of primary sources are allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by hired employees, a time sheet on the form T-12, form 0504421, or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.

Read more about filling out the T-12 form in the material “Unified form No. T-12 - form and sample” .

Where is the T-12 form available for download?

You can download the time sheet - a simple form T-12 - on our portal.

Time sheet, form 0504421 (download form)

The working time sheet form 0504421 is also available for download on our website.

How are vacations indicated on the time sheet?

Unified forms for keeping records of employee visits at Russian enterprises T-12 and T-13 involve reflecting information about vacations using the codes given on the title page of form T-12.

These codes are presented in two varieties: alphabetic and digital. The use of both is equivalent. Moreover, the organization’s local regulations may also stipulate a certain mixed application option or involve the use of completely different codes. The employer also has the right to independently develop and use a report card form with symbols in it.

Let's see what designations apply to vacations.

Primary and additional leave

When an employee goes on regular paid leave, and the company uses the T-12 or T-13 form, the letter code OT or digital code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee’s vacation.

If the rest is additional, then a different code is entered: OD (10).

Study and unpaid leave (administrative leave)

In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:

provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
mandatory provided by the employer at the request of the employee - OZ code (17) is used.

Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):

leave for study with preservation of earnings - reflected using code U (11);
unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

You can learn more about the legislative regulation of the provision of study leave in the article “Study leave under Article 173 of the Labor Code (nuances)”.

Maternity 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). Child care 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).

What to put on your report card if your vacation falls on a holiday

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.

Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).

It follows that holidays falling on vacation in the report card must be designated by code “B” or 26.

And if you want, you can set your own code for this. This was indicated by the Ministry of Labor in letter No. 14-2/B-370 dated April 27, 2017.

Results

The Russian legislator has introduced forms for monitoring the presence of employees at work, adapted for employers of any form (including companies, both private and public). Employers who are not government agencies have the right to use any form of appropriate accounting documents. However, the T-12 uniform continues to be one of the most comfortable.

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 period of work 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 vacation
	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-3-04/706@):

Completed sample time sheet

Labor legislation strictly regulates the workload of employees, and each hour worked must be paid by the employer in accordance with the agreed standards and prices.

To ensure an individual approach and not to lose sight of a single day worked, employers are required to keep a time sheet.

The report card contains information not only about the periods worked, but also about paid or unpaid vacations taken, time off, absenteeism, and other things. And this information must be entered in a strictly established order.

Article 91 of the Labor Code of the Russian Federation obliges employers to keep individual records of working time. For this purpose, special forms have been developed that allow you to take into account the work of each individual employee. These forms are called report cards and are filled out in strict accordance with established requirements. Information is entered into them daily as events are recorded. Moreover, marks are made not only on those days when the employee actually fulfills his duties, but also when he is not at work for various reasons.

The accounting sheet is required for work:

Accountants of organizations for payroll or other payments.
Tax officials. This form allows you to check the accuracy of salary accruals and, accordingly, calculate tax deductions to the budget. Tax officials compare the data provided to them with the real situation at the enterprise and prevent incorrect accruals. If inconsistencies are discovered, the employer faces a fine.
Employees of the Social Insurance Fund monitor the accuracy of accruals for sick leave, because compensation is paid from the Social Insurance Fund.
Representatives of the labor inspectorate can also check the document. Their goal is to protect the rights of employees in terms of involvement in overtime work.

Data on hours worked are also requested by statistical authorities. Based on them, reports are compiled.

What data is recorded in the timesheet?

Time sheets are kept at enterprises on specialized forms. Employers may well use already developed forms, which are presented in two versions:

T-12 - allows you not only to reflect information about exits and absences, but also to calculate payment for work done.
T-13 - makes it possible to fill in automatic mode, in the presence of automated checkpoints or in another digital way.

In addition, employers are allowed to develop their own forms, but at the same time take into account the mandatory design requirements.

Any form of the form must record the following data:

The serial number under which the hired person is registered.
Last name, first name and patronymic of the employee in full form.
Job title.
Personnel Number.
Marks of attendance or absence by date. Each date is divided into two cells - in one the fact of work or absence is noted, and in the second the number of hours is entered, if such clarifying information is necessary.

The form always starts on the first day of each month and closes on the last day. Filling out the cells is done exclusively after the fact, that is, directly on the day of work.

In addition to workers and, the timesheet also reflects all other points, each of which has its own letter code. Commonly accepted codes make it easy for anyone with knowledge of the information to read the document. Theoretically, situations may arise in the labor relationship between employer and employee that do not fit into the established criteria. In these cases, it is allowed to develop your own letter codes to enter the relevant data.

Alphabetic and digital codes reflecting current information about the employee:

I-01 – work during the daytime.
N-02 – work at night.
RV-03 – .
C-04 – overtime work.
VM-05 – watch.
K-06 – business trips.
PK-07 – training in a profession, for advanced training without performing one’s job duties. Used for those who study in the same city without leaving for another area.
PM-08 – training that takes place in another locality.
UV-12 - reflects reduced work due to the employee’s need to simultaneously receive education, with partial payment for the time spent on study.
B-19 – allows you to mark sick leave, which is paid in accordance with insurance standards.
T-20 - indicates sick leave on the report card that will not be paid.
LCH-21 – shortened working hours, which have legislative justifications.
PV-22 – forced absenteeism. The mark is placed only after the corresponding decision has been made by higher authorities.
G-23 – absence due to the performance of public duties.
PR-24 - this is how absenteeism is noted on the report card, which does not have a valid justification. Absenteeism in the time sheet is entered based on the fact of absence, and subsequently, as it becomes clear whether the employee was absenteeist or not, it is confirmed or replaced with other codes.
NS-25 – part-time shift, shortened at the request of the employer.
B-26 – weekends or holidays.
OV-27 – additional paid days off.
HB-28 – unpaid additional days of rest.
ZB-29 – strikes.
НН-30 – absence from work due to unclear circumstances.
RP-31 – .
NP-32 – downtime due to reasons beyond the control of the parties to the employment contract.
VP-33 – downtime due to the fault of the employee.
NO-34 – suspension from work with payment of compensation.
NB-35 – suspension from work without pay.
NZ-36 – failure to fulfill work duties due to the employer’s delay in payment of wages.

The form also indicates vacation time; each vacation period has its own designations, which are entered in accordance with the requirements of the Labor Code.

Reflection of vacations in the timesheet

The same table of codes will help you determine how it is indicated in the report card. But before you use it, you should clarify what type of vacation you are talking about at the moment.

In labor legislation, there are the following types of vacation periods:

Annual basic paid.
Additional paid.
Rest allocated for education, with average pay.
Time allocated for training without pay.
By .
To care for a child until he reaches three years of age.
Days taken at your own expense, without pay.
Additional days of rest without pay.

It is noteworthy that if you have a registered vacation, code designations should be assigned not only during work shifts, but also on weekends and even on holidays.

Main and additional leave

Paid holidays are provided annually to each employee. This norm is enshrined in the Labor Code and the employer has no right to ignore this requirement. Annual leave is divided into main and additional. Everyone gets the basic 28 days, but additional days are given only to certain categories. Both periods of time are paid by the employer according to the average daily income of the employee going on vacation.

These periods are designated (alphabetic and numeric code):

OT-09 – for basic paid vacation.
OD-10 – for additional paid days.

The codes may change if the employee was recalled from vacation due to production needs or has opened sick leave at the moment.

Leave without pay

In addition to the annually issued paid days for restoration of health and rest, working people have the right to take time to solve some pressing everyday problems that arise during the year.

Typically, this right is used if the day needs to be arranged urgently. Such vacation periods are relatively short in duration.

Days at your own expense are marked as follows:

DO-16 – if the days were issued by prior agreement with the employer.
OZ-17 - if registration was made on the basis of mandatory requirements established by labor legislation.

The same block can also include, which is provided to special groups of workers, but does not provide for payment according to the average.

Other holidays

Labor legislation also obliges employers to encourage workers to study and improve their own education and give them leave to attend sessions and take exams. Paid study periods will be marked with the letters U and code 11. Unpaid study periods will be marked with code UD or code 13.

Maternity leave, although it is actually a sick leave, is marked in a different way.

The report card is marked with the letter P and code 14, which allows us to talk about the payment of benefits for this segment. The time from birth to three years is designated as OZ or 15. Although the three-year period is divided into paid and unpaid periods, divisions are not provided for this in the form.

Why keep a timesheet?

Every company is required to keep time sheets for its full-time employees. This document records the days and hours when they either worked, were on vacation, were sick, or were absent from work for some other reason.

The main purpose of keeping time records includes several goals:

correct calculation of earnings for actual time worked;
control over workers' behavior;
obtaining statistical information for regulatory authorities;
streamlining the implementation of the labor schedule by full-time employees of the enterprise.

At the end of the working month, the heads of departments submit the completed timesheet to the accounting department to calculate wages based on the performance of each employee.

As a rule, the responsible person for a small enterprise or in each of the divisions of the organization in large companies is responsible for maintaining timesheets.

Since this document is often presented to supervisory authorities for verification, it should not contain erasures, corrections, erasures, or inaccuracies.

For Russian enterprises, 2 types of unified timesheet forms are used:

The first option is marked T-12 and is used to reflect working days and hours for the purpose of remuneration.
The second form, code T-13, is intended exclusively for automatically recording work exits and absences from work using access systems.

If an employee did not go to work due to treatment for illness, then he has the right to payment only after presenting a sick leave certificate.

The timekeeper, in turn, is obliged to correctly reflect this time in the form for recording exits and absences. To do this, he must know the rules for filling out the timesheet approved by law.

What should a HR employee know?

First, the timekeeper must have a clear understanding of the timesheet. The document itself is formed in the form of a table.

The names of the columns in the table include the following data:

Full name of the employee;
title of the position held;
his personnel number; ,
calendar days of the month;
separate columns to indicate: the total number of days and hours of work; counting days of absence for specific reasons: sick leave, absenteeism, etc.

Accounting data in the timesheet is recorded daily until the end of the calendar month.

In the last days of the month, the total total is calculated and signed by the heads of the personnel department and departments.

The most important thing when putting digital and letter marks on the report card is to know the methodology for filling it out.

There are 2 types of record keeping regarding employee behavior at work:

Continuous registration, in which all events are noted: vacation; half-holiday; hours worked; business trip, etc.
Accounting for deviations in the work of employees, reflecting violations of the workers’ work schedule - unpaid leave, sick leave, absenteeism, etc. In this case, absence from work is not recorded in any way, and the box remains blank.

Control over the correct completion of timesheets is carried out by inspectors for compliance with tax legislation and labor law.

If they identify errors due to which wages were calculated incorrectly, they can impose an administrative fine.

Designation of sick leave in the time sheet

The form for filling out the timesheet in form T-12 provides for one employee two lines in columns 4-6:

in the top row, letters indicate attendance and absenteeism;
the bottom line is reserved for recording the number of hours of work of the worker.

To reflect absence due to illness, the timekeeper must have a sick leave certificate on hand.

In such cases, the certificate of incapacity for work confirms the valid reason for the employee’s absence from work and the correctness of filling out the time sheet.

How to reflect? Order and rules

How to mark sick leave on a time sheet?

To correctly include the presented certificate of incapacity for work in the working time document, you must do the following:

Find the item that shows the letter to indicate the employee’s sick days (currently the letter code is “B”).
Place this symbol in the top line next to the employee’s name on the dates when he was sick and, accordingly, they are reflected in the certificate of incapacity for work.
Calculate the total number of days of illness and enter this value in the appropriate column.

The letter code “T” is entered in situations where, according to the presented document of incapacity for work, benefits are not required to be paid.

For women who are on sick leave received at the antenatal clinic in connection with the birth of a child, there is another type of designation for this period in the report card: the letter “P”.

Codes

To correctly prepare a timesheet, you need to know all the codes that must be reflected in accordance with the various reasons for employee absences from work.

From the table below you can understand which code corresponds to a particular event in the life of a full-time employee for filling out a timesheet:

Timekeepers should strictly adhere to these letter codes when recording working hours in timesheet documentation.

Therefore, pay attention to several nuances before reflecting sick leave on your timesheet.

For pregnancy

HR officers and timekeepers should pay special attention to keeping time records for employees who are on sick leave due to pregnancy and childbirth.

The difference in this case lies in the letter code:

For ordinary certificates of incapacity for work, statistical authorities provide a mark on the report card with the letter “B”.
The period during which an employee is on maternity leave should be marked with the letter “P”, including if she has adopted a child.
If a woman does not attend work due to maternity leave, then this period should be designated with the code “OZH”.
However, if she has already returned to work part-time, then this designation must be replaced with the letter “I”.
In case of absence from work due to illness of the baby, the mark “B” or “T” is marked depending on whether she is entitled to pay benefits or not.

On the weekend

When filling out a time sheet form for the time an employee is ill during weekends or holidays, you must also reflect the letter code “B” from the table corresponding to the certificate of incapacity for work.

The letter “B”, which is intended to indicate weekends and holidays, is not used in such cases.

With a shift schedule

Filling out a timesheet during a shift work schedule for employees involves marking the hours on the days when he actually performed his production functions.

If the worker brought sick leave, then the timekeeper should mark the letter “B” for each day during the period of illness, and not only on those dates when the specialist must go to work.

On holiday

There are times when an employee gets sick while on vacation. He has the right to issue sick leave for the period of illness.

When he submits a certificate of incapacity for work to the personnel service of his enterprise, the vacation must be extended by the number of days indicated on the sick leave.

When filling out the timesheet, the letter “B” must be entered in those vacation dates when he was treated by a doctor and as evidenced by the mark on the sick leave.

The remaining vacation days allotted to him for rest by order must be indicated with the letter code “FROM”.

Typically, in such cases, on the basis of the unpaid part of the vacation during the period of illness, it can be extended at its end or transferred to another period after agreeing on this issue between the employee and the management of the enterprise.

If an employee works in several organizations

The legislative framework on compulsory insurance in case of temporary disability of employees who have entered into employment contracts with several enterprises gives them the right to receive compensation payments for several sick leaves.

But the following conditions must be met:

The worker is registered with several insurance companies.
He has been constantly working in enterprises for at least 2 years.

The note of illness in the work time sheet is made in accordance with the letter code “B” based on the provided sick leave.

Example (sample) of filling

Making changes to a document

How to make changes to the time sheet if an employee fell ill in the last days of the month, when the time sheet is already being calculated and prepared for submission or has already been signed and submitted to the company’s accounting department?

In such cases, there may be 2 scenarios.

If the timesheet is not closed

It happens that an employee fell ill on the last day of the month and reported illness, but has not yet provided sick leave.

If the timesheet is not closed, and the working hours have already been entered, then the entire document must be completely rewritten.

Moreover, on those days of absence of the employee that have not yet been confirmed by a certificate of incapacity for work, the letter “NN” should be indicated.

It is better to then draw up an adjustment sheet than to be responsible for paid benefits that are not confirmed by sick leave.

When submitting an adjustment document after presenting a form of incapacity for work, the accountant is required by law to accrue benefits and pay them on the next salary.

If the timesheet is closed

A more complicated situation arises if the time sheet is already closed.

In such cases, the incorrect code can be corrected by crossing out the data and putting the correct designation next to it.

In the free space write: “Believe the corrected one,” and also indicate the reason for the corrections. This inscription must be certified by the manager or another person who has previously signed this report card.

Finally, we can summarize the following:

The time sheet not only displays the number of hours worked by the company’s employees, but also the days of their excused absences, for which they have the right to receive money.
Organizations are required to keep records in special forms approved by the State Statistics Committee of the Russian Federation.
Responsibility for correctly filling out the timesheet lies not only with the timekeeper, but also with the employee himself, because he is obliged to notify his superiors in a timely manner about the opening of a sick leave and present it for payment in order to correctly fill out the T-12 form.

When releasing an employee from work due to study, the birth of a child, on the basis of a vacation schedule and for other reasons, do not forget to reflect this event in the accounting documents. Use ready-made samples to avoid getting confused in the codes.

In the article:

Download this useful document:

Filling out a time sheet: vacation as an event

The law obliges the employer to keep records of the time actually worked by staff. In practice, a special document is used for this - a time sheet, with which you can accurately determine how many hours and days each employee worked in the accounting period and calculate his salary. All significant events that affect the amount and procedure for remuneration - vacation, illness, night or overtime work, absenteeism - should be scrupulously reflected in the time sheet.

Attention! The report card must contain information about all types of leaves provided to the employee: basic and additional, educational, maternity, unpaid.

Unified forms for recording time worked were approved by Resolution of the State Statistics Committee of Russia No. 1 of January 5, 2004. Commercial organizations use standard forms No. T-12 (for manual data processing) and No. T-13 (for automated data processing), and budgetary organizations and institutions use form No. 0504421.

An example of filling out a work time sheet

The timesheet is filled out by an authorized employee - the timekeeper. If there is no such position in the organization’s staffing table, you can assign it to a personnel officer, a clerk, or a secretary. Information is entered in encoded form; each type of event is assigned a separate code. A list of generally accepted symbols is on form No. T-12.

If a code that accurately reflects the current personnel situation is not in the standard list, develop additional types of designations and establish the procedure for their use by order.

How to mark employer-paid leave on your timesheet

All employees are entitled to paid annual leave. The employer’s task is to provide it on time and reflect it in the accounting documentation. Each day of paid rest used by the employee should be marked in the work time sheet with the letter code “OT” or the numeric “09”.

How to mark unpaid leave on your timesheet

Vacation at your own expense can be taken by agreement with management or on the grounds provided by law, for example, in connection with family circumstances. Cases when an employer is obliged to provide unpaid leave, whether he wants it or not, are enshrined in Article 128 of the Labor Code of the Russian Federation. If a disabled worker, an old-age pensioner, or any other employee who has a legal right to do so, takes leave without pay, the letter code “OZ” or the numeric “17” is entered on the report card.

When an employee takes a vacation at his own expense solely with the permission of the employer, who could either grant the request for leave or refuse, use the letter code “DO” or the numeric “16”.

Personnel officer's memo. Documents on the basis of which marks are made in the time sheet

A loyal leader tries to meet halfway when subordinates approach him with requests to be released from work for a few days for valid reasons. But frequent absence of an employee from the workplace negatively affects the production process. Therefore, it is important to understand to whom the organization should unconditionally provide unpaid leave and to whom it should not, and to keep strict records of vacation days used in the current year. What is needed for this, what legislative norms are important to comply with, and read in the electronic magazine “Personnel Affairs”.

How to reflect additional leave on your timesheet

The law provides for two types of annual paid leave - basic and additional. Every employee has the right to basic leave of at least 28 days. And additional paid rest days are provided only to certain categories of personnel on the basis of Articles 116-119, 173, 176, 302, 321 and 348.10 of the Labor Code of the Russian Federation, laws No. 4520-1 of 02/19/1993 and No. 1244-1 of 05/15/1991, Government resolution RF No. 1440 of December 31, 1994 and other regulations.

Who is entitled to additional leave?

working in dangerous or harmful working conditions of the second, third or fourth degree, confirmed by the results of a special assessment (at least 7 calendar days);
with irregular working hours (at least 3 calendar days);
performing work in the regions of the Far North and equivalent areas, including on a rotational basis (from 16 to 24 calendar days, taking into account conditions);
those performing work in other northern regions, where percentage increases in wages and regional coefficients are established (8 calendar days);
victims of the Chernobyl accident and other radiation disasters (7, 14 or 30 calendar days, depending on the category);
municipal and state institutions (the duration of leave is determined by length of service).

This is not a complete list of preferential categories. Professional athletes and sports coaches, medical and pedagogical workers, employees of internal affairs bodies and other specialists working in special conditions are entitled to several additional days of rest per year. Reflect such days in the timesheet using the letter code “OD” or the numeric code “10”.

Cases when two or more codes are entered on the timesheet on the same day

If paid leave is provided to an employee who combines work with study, to pass a session, attend lectures and resolve other issues related to study, the code “U” or its digital equivalent “11” is used. Average earnings for this period are maintained only in case of successful training. In some situations, the employer is obliged to provide study leave without pay, for example, to take entrance exams. For such cases, the codes “UD” and “13” are provided.

★ In order to provide basic and additional vacation days to all employees of the organization without errors and delays, without violating their legal rights and without risking attracting the attention of the State Tax Inspectorate, draw up and approve a consolidated schedule in advance.

Usesmart vacation schedule from Sistema Personnel

For the entire period of additional leave, the employee retains his average earnings. But sometimes it is paid not by the employer, but by government agencies. For example, additional days of rest for Chernobyl victims are paid from the budget of social protection authorities. To reflect this nuance in the accounting document, use the designation of leave without pay (using codes “DB” and “18”) or develop a new code if the organization uses its own time sheet form.

★ Separate codes have been developed to indicate maternity leave - leaves associated with pregnancy, childbirth and the need to care for a small child. Days of release from work in connection with pregnancy and childbirth are indicated by the code “P” or “14”, and the time required to care for a child who has not yet turned three years old - by codes “OZH” or “15” without dividing into paid and unpaid periods.

The time sheet is filled out daily, even during periods of absence of the employee from the workplace - weekends, holidays, days of paid or unpaid leave. To designate each type of leave, including maternity leave, educational leave, taken at your own expense by law or by agreement with the employer, special codes have been developed.

If the standard list of symbols does not contain a single code that accurately reflects the current personnel situation, develop additional codes and approve them by order of the head of the organization.

Also on topic

How to explain the creation of an order

The boss threatens with dismissal, brings me to tears

How is study leave calculated and paid?

Creation of a representative body of employees What does it mean to have a representative body authorized by employees

Symbols in the time sheet