Instructions for filling out the work time sheet 0504421. Work time sheet. What programs are used to keep timesheets?

The Labor Code of the Russian Federation (Article 91) establishes the employer’s obligation to keep records of the time worked by employees. For this purpose, unified forms of the working time sheet for 2019 (TURV), approved by State Statistics Committee Resolution No. 1 dated January 5, 2004, are provided. The use of these forms is not mandatory, so the employer can develop his own. Form No. T-13 is used most often, as it is used for automated processing of credentials. Below is the form of the 2019 working time sheet.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n approved the OKUD form 0504421 for use by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions. The same order determines the procedure for its completion and application. We suggest you choose the appropriate one and download the time sheet (simple form).

Form T-12

Form T-13

Form OKUD 0504421

How to record time worked

For any length of the working day, regardless of the established modes, working time can be reflected in the accounting table in two ways:

• method of continuous registration of attendance and absence from work;
• by recording only deviations (no-shows, overtime, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the terms of the employment contract or internal labor regulations determine the number of working hours for each day of work.

In the case where the number of hours worked on different days (shifts) may be different, for example, when recording the total time worked, the continuous registration method should be used. This will allow, after the end of the accounting period, to identify possible overtime work, as well as to adjust the further involvement of the employee in work within the limits of the norm for the length of time worked established for this category.

Notes on the working time sheet about the reasons for absence from work, part-time work or at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of properly executed documents (certificate of incapacity for work, certificate of fulfillment of state or public duties , written warning about downtime, application for part-time work, written consent of the employee in cases established by law, etc.).

How to fill out the working time calendar (sheet) for 2019

When compiling, you must be guided by the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 (hereinafter referred to as the Instructions). In this case, they are used. So, when reflecting the amount of time worked, an alphabetic (I) or numeric (01) code is entered opposite the employee’s last name, and the duration of work is indicated in the lower lines. If the work according to the schedule falls at night, then it is possible to supplement the form with columns to indicate the necessary details.

Sample of filling out the OKUD form 0504421

Who fills out the time sheet?

The time sheet, the blank form of which you could download above, is filled out by an authorized person. If the TURV for each division of the organization is maintained separately, then it is advisable, when appointing a responsible person, to issue an order indicating the position, surname, first name, patronymic of the employee responsible for drawing up the time sheet for each structural division, and the person replacing him during his absence.

Sample order to appoint a person in charge

Weekends and holidays in the report card for 2019

They are reflected in accordance with, which takes into account all established holidays and their transfers in accordance with Government Decrees. Days off for different categories of employees vary depending on the work schedule established for them. The holiday accounting code in the document may be different. It depends on how the organization pays for these days and on what basis they are provided.

A day off in accordance with the employee’s schedule is indicated by a letter (B) or numeric (26) code. It does not affect the established wages.

If, at the initiative of the company, employees receive an additional day off, and the company reduces the monthly work rate for them, then the employees receive a full salary, and these days are not paid by the company. For such days, the timesheet contains an alphabetic (B) or numeric (26) code.

Another case of a company establishing an additional day off is when employees go on a day off, and the company pays for these days according to the average. It turns out that workers receive a salary for days worked, and an average salary for additional paid days off. For such a case, the report card provides an alphabetic (OB) or numeric (27) code.

Storage period for time sheets

Such an accounting table is a personnel document relating to the organization of labor, for which Art. 22.1 of the Law on Archival Affairs establishes a special storage period, namely:

• five years from the end of the year in which it was compiled, if the time sheet took into account only the work of those employees who work under normal working conditions;
• 50 years from the date of drawing up the TURV, if it took into account the work of employees engaged in harmful or dangerous work.

Accounting and taxes

Based on the data indicated in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's pay attention to the main risks.

When passing tax audits, including income tax, the company must provide reliable data on the number of days and hours worked by each employee in order to confirm the correctness of the accruals. If violations are detected, the amount of income tax indicated in the reports will be considered incorrect, which will entail the imposition of penalties.

Based on the employee’s earnings, the organization, as a tax agent, must find out whether this person is a tax resident of the Russian Federation in order to use the correct tax rate in the calculation. It is the report card that will be able to confirm the actual presence of the employee in the country. This feature should be especially taken into account by those employers who send employees on business trips to Belarus or Kazakhstan, because when crossing these borders, no marks are made in the citizen’s passport. If a dispute arises, the company will be able to prove that it applied the correct rate, withheld and charged personal income tax in full.

Correctly filling out the timesheet guarantees the company the ability of the Social Insurance Fund to count expenses on sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.

Time tracking is a very important task. The employee does not want to lose his hard-earned money, and the organization, in turn, does not seek to pay for absenteeism.

Timely and correct maintenance of reporting documentation for recording working hours will help to avoid such misunderstandings.

What is it for?

A working time sheet is an established document that contains information about compliance with the working hours of each employee. In other words, this is a table where data on the attendance or non-appearance of each of the organization’s employees is entered.

Based on this document, wages and bonuses are calculated or penalties are imposed for lateness, absenteeism and other deviations from the work schedule.

Such a report card must exist in a single copy and be kept by the employee who was appointed responsible for its preparation. Most often, this work is entrusted to the HR and accounting department, sometimes to the head of a department or senior manager. The appointment to the position of “timekeeper,” or rather the assignment of the corresponding duties, must be reflected in the employment contract.

Form options

You can take into account how many days and hours an employee worked using various methods, but Roskomstat has prepared special forms. They are simple and easy to use; with their help, you can clearly track your work “attendance” and subsequently effectively use the data obtained.

For budgetary organizations, a special form of time sheet No. 0504421 was introduced.

For all other organizations and enterprises, forms T-12 and T-13 were approved. The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but by automated systems (turnstiles). I came to work, checked in at the checkpoint with a pass, and moved on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in form T-13 are most often filled out automatically, or with partial use of technical means.

Working time sheets in form T-12 are also filled out for the purpose of calculating wages, so it is convenient to entrust the maintenance of such a schedule to an accountant.

How to fill it out correctly

The most important aspects of keeping timesheets:

• the table exists in a single copy;
• filled out daily on the basis of official documents (sick leave certificates, orders, instructions, etc.);
• It is prohibited to remove any columns or fields from the generally accepted table.

However, you can still change the table. Sometimes situations arise when you need to add additional fields to an existing form. For example, to take into account certain working hours for non-standard shifts. In this case, making changes is possible, but only after signing the corresponding order of the manager.

Before the start of the reporting month (2-3 days in advance), the responsible employee opens the timesheet. Now is the time to decide which method of conduct will be chosen. This can be a complete registration - daily attendance/no-show marks, or only entering deviations from the regime - lateness, night shifts, overtime, etc.

Sample of filling out a time sheet using the example of form T-12

First of all, the header and the first three columns are filled in. This information, as a rule, remains constant - structural unit, full names of employees, personnel numbers.

In columns 4 to 7, marks on attendance, absence, days off and sick leave are entered on a daily basis. For this purpose, special designations are used for each of the reasons. So, sick leave is designated by code B, working day off is coded PB, and annual leave is coded OT. The full list of designations can be found in the most unified form on the first sheet.

It is important to remember that any marks are placed on the time sheet solely on the basis of any document. This could be a sick leave certificate, an internal order, or an order for overtime work signed by a familiar employee.

Situations often arise when it is not entirely clear what code to put. For example, an employee is on paid leave and is assigned an OT code. But at this time he had the imprudence to fall ill and did not go to work on the appointed date.

If the employee did not warn us, then it is advisable to enter the codes NN (failure to appear for unknown reasons), and after receiving the sick leave certificate, correct these designations to code “B”. If an employee has found a way to report his illness, he can immediately mark the code “B”.

Perhaps in such a situation, it is better to write down the codes “NN” and “B” in pencil first, so as not to spoil the appearance of the document, which exists in a single copy. If the form is maintained electronically, then such problems will not arise.

Some absences are usually counted in “days”, because an employee cannot only be on vacation for half a day, or go on sick leave for three hours. In this case, an empty column is left under the letter designation. If the employee was 30 minutes late, or worked 4 hours overtime, then the time of deviation from the work schedule is indicated under the letter designation.

Columns 5 and 7 provide an intermediate and final total of days worked, and columns 8 to 17 provide a full report for each employee - how much he worked, how much he rested, how much he missed and why. From the title of the header above each column, it becomes clear what data to summarize.

Features of timesheet maintenance in budgetary organizations

Form No. 0504421 is also used to monitor compliance with the working regime, but has a slightly different name “Accounting for the use of working time”, which reflects the specifics of the work of budgetary organizations. In this report card you can find such designations as “study days off”, “substitution in an extended day group”, “study leave”.

The procedure for maintaining such a time sheet is no different from the unified accounting forms T-12 and T-13:

• kept in a single copy;
• opens 2-3 days before the start of the billing period;
• used without changes to the standard form.

Two registration procedures have also been adopted - continuous (all appearances and non-appearances are noted) and with indication of deviations.

There are several differences in the table itself. In the header of the report card, in addition to the name of the organization, structural unit and period of maintenance, its type should be indicated with a number. If the time sheet is submitted “as is” without making changes, then it is called primary and is marked in this column as “0”. With each subsequent adjustment, you must indicate the change number in order.

The first four columns are filled in immediately - these are the full names of employees, personnel numbers and positions. The following columns are filled in as the period progresses. In the upper part of the columns indicate deviations from the operating mode in hours (if any), in the lower part there is a letter designation of the reason for the deviation. Columns 20 and 37 summarize interim and monthly results, respectively.

No additional calculations are provided in this form. At the end of the billing period, this document is transferred to the accounting department, where, on its basis, wages for employees of the budget organization will be calculated.

The list of symbols used in this work time sheet (form No. 0504421) can be found in the table:

How is vacation designated?

The word vacation in personnel matters combines many concepts. Starting from and ending with maternity leave. Many young mothers will disagree, but this is also a vacation, although it is provided to care for a small child.

Each of these vacations is marked in its own way on the timesheet and it is worth paying special attention to the most common types of vacation and their registration.

On schedule

Based on the vacation order, which must include the signature of the vacationer himself, the timesheet is marked with the code “OT” if this is the main vacation, or the code “OD” if it is additional.

At your own expense

There are times when an employee needs to take several vacation days outside of his regular schedule. The reasons may be different, but there is only one solution - leave without pay.

The legislation provides for several reasons for such leave - a wedding, the birth of a baby, or more sad events, such as the death of a close relative. In these cases, you should enter the code “OZ”.

If the employee has a different reason, and he receives such leave in agreement with the manager, then the code “BEFORE” is used. In both cases, the mark is made on the basis of the corresponding order signed by the employee.

Training

Combining work and study in our time is more the norm than the exception, and legislation in this matter supports such workers by guaranteeing study leave. After accepting the corresponding application from the employee and receiving the order signed by the student, you can safely mark the code “U” on the report card for the entire period of study leave.

It is worth noting that if an employee falls ill while passing the next session, then such leave is not extended for the period of sick leave and code “B” can be entered only in the days after the end of study leave, in the event that the employee did not have time to recover before the end of the leave and provided a sick leave certificate confirming his absence from attendance after the end of the session.

For pregnancy and childbirth

Such a blissful period for female employees, of course, should not be overshadowed by red tape with documents; therefore, maternity leave is granted on the basis of a sick leave certificate, the code in the report card is “P”. The same code is used in the case of adoption of a newborn baby.

For child care

And after this, an order is issued for parental leave until the age of three. Such leave is marked with the code “OZH”.

Working with documents is always a responsible task, but knowing the basics of filling out time sheets will save you from disputes during payroll and other minor troubles of this kind.

Video - drawing up a time sheet and calculating wages in 1C:

Not everyone knows how to create a time sheet. This means that information on this matter will be relevant. Let's look at the basic rules that should be followed in 2017.

An HR employee or accountant must fill out a time sheet every day.

If a person has experience, then such a process will not be difficult. But it’s difficult for beginners to figure out where and what to write.

The legislation of the Russian Federation contains all the necessary norms that should be followed when filling out such a document.

Basic moments

First, let us explain what is meant by a time sheet and what forms should be used.

What it is

The law obliges every employer to keep records of who worked for how long. The company's operating hours are taken into account, regardless of whether it is a legal entity or an individual entrepreneur.

Especially for these purposes, Goskomstat has developed forms T-12, T-13 - time sheets.

Purpose of the document

Time sheets are required for an employee of the HR or accounting department for:

The time sheet helps the accountant confirm whether the salary or compensation for each employee has been correctly accrued.

With its help, a HR specialist monitors attendance and, if necessary, justifies the penalties that were imposed on the employee.

Such a document is issued along with the work book to the employee if he resigns. But for this, a person must submit a corresponding request (Article 84.1 of the Tax Code).

The form of the report card that is approved at the legislative level must be used:

• in a government organization;
• at a unitary enterprise;
• contractors who carry out government orders;
• some government corporations.

Legal basis

The obligation to keep records of working hours is established in Part 4 of Art. 91 of the Labor Code of Russia.

If such a requirement is not met, the company will have to pay a fine, as well as deduct labor costs. And the company will be refused if it wants to reimburse the amount paid on sick leave.

The form of the document itself, which should be used at enterprises, was approved by Resolution of the State Statistics Committee of January 5, 2004 No. 1.

Sample of filling out a work time sheet

The company can use standardized forms or develop the form independently.

In the second case, you will still have to use the details of the primary accounting documentation and data on how employees used the working time fund.

Most often, the unified form of the report card is modified. Several additional graphs and codes are added.

What data is entered?

In the document, each position is reflected in two lines. The top one will contain a symbol in the form of a code, the bottom one will contain how many hours the employee worked.

If a no-show is reflected on vacation, illness, or a business trip, then only a code is entered. The bottom line is skipped.

Each type of work or rest time has its own designation (alphabetic or digital). Attendance/no-appearance codes are written on the title page of T-12.

They are also used if T-13 is filled. It is advisable to use letter codes (they are easier to remember).

Any note about the reasons for the employee’s non-appearance and about the special work schedule must be affixed if there is a supporting document (certificate of incapacity for work, vacation order, etc.)

For example, an employee did not go to his workplace, and you do not know the reason. Until the timesheet is submitted, the no-show column is left blank.

If a person brings a supporting document, then a code is placed on its basis. If such a document is not received, the code “NN” is entered (failure to appear for an unknown reason).

The report card is compiled in a single copy, which is signed by an authorized person, the head of the unit and an employee of the human resources department.

The document must be stored for 5 years. If the working conditions are harmful and dangerous, then the period will be 75 years. Documents created after 2003 are stored for 50 years (Order No. 558 of August 25, 2010).

Let's present a sample of filling out a summary sheet of working time. Let's figure out how to fill out the T-13 form if you use the continuous method.

First, indicate the company name and structural division:

At the top they reflect the name of the company, the full name of the entrepreneur and the structural unit. These could be departments such as sales, marketing, production.

Indicate the serial number of the timesheet and the date when it is compiled (usually the last day of the month, which is the reporting month):

The document is drawn up within a month (from its beginning to its end). When reflecting data about employees, a separate line is filled in for each of them.

Indicate a serial number that is assigned to all employees and is used in all accounting certificates.

This number will remain with the citizen even for a certain time after termination of the employment contract. Write the person's full name and position.

The table indicates attendance and how many hours worked. In this case, it is necessary to use a symbol.

It is necessary to indicate the number of days and hours during the reporting period.

The fifth column will contain the number of days and hours that the employee worked for half the month.

Column 6 reflects the days and hours for the month. Enter the data for calculating earnings as follows:

Wage type codes determine what transfers will occur. The cipher used is digital. Our example reflects wages and vacation pay.

Read about loan restructuring here.

The expenses will be debited from the accounting account to the reflected payment type. Here the count is one.

Column 9 will reflect how many days worked for a specific type of payment.

In the timesheet form, the top cell contains data on attendances and business trips, the bottom cell – the days that the person was on vacation.

If all employees are charged one type of payment, then its code is written at the top. Columns 7, 8 are skipped, entering only how many days and hours worked in column 9.

Fill in information about no-show. Codes are set to reflect the reason for the person's absence.

Who leads it in the organization

This document must be completed by an authorized employee. If a company has more than one division, and work time is taken into account for each such department, then several responsible persons are appointed.

The legislation does not indicate what position the person responsible for maintaining the timesheet should have.

The manager can appoint any company specialist he wishes. Even watchmen can be appointed responsible.

The employee who will be responsible for drawing up the accounting sheet must be appointed by order.

Otherwise, management does not have the right to require the employee to fill out a working time document.

Since large companies appoint several responsible persons, they must fill out the document within a month, then submit it to the head of the department for signature.

Such a boss will double-check the information and transfer the report card to the HR department. Personnel officers will verify the information, fill out their documentation based on it, and hand over the forms to the accountant.

If the company is not large, such a chain is not followed. The time sheet is kept by the personnel officer. It is then passed on to the accounting department.

Types of forms (T-12, T-13)

The approved T-12 form contains the following sections:

The T-13 form has only one section, in which the attendance of workers is recorded automatically. Operating time is reflected in 2 ways, such as:

The company itself chooses which method is more suitable for it. If the company has a constant working day, then the second option is preferred.

If working time recording is summarized, then continuous registration is needed. Form T-13 is used in companies where there are special turnstiles - automated systems that will control the attendance of personnel.

The T-12 form is universal. The accounting sheet can be:

• in paper form;
• in electronic format;
• filled out in specialized accounting programs such as 1C.

More and more people are choosing the electronic form, as it is easier to correct.

Vacation and business trip notes

The code that is set if a person goes on a business trip is K or 06. For the entire time of absence from the enterprise for this reason, the employee will receive an average salary (Article 167 of the Labor Code).

In accordance with regulatory document No. 749 of October 13, 2008, on the day of departure and arrival, attendance is made in accordance with agreements between the manager and the employee.

Usually such nuances are prescribed in the order. This means that a code can be written on the report card, which indicates the person’s presence at work or the code for his absence. They also reflect how many hours a person has worked.

For example, an employee returned from a business trip and worked 3 hours. The code “K”, “I” and the hour – “3” are written into the form.

The posted person is not obliged to comply with the work schedule of the enterprise to which he arrived, as well as the schedule that was established at the place of his main work.

If a person is absent and the reasons for his non-appearance are not known, then an NN is given. After establishing the reason for missing work, the PR is indicated.

Additional sheets certified by the signature of the responsible employee are attached to the timesheets. If not the entire day is missed, it is indicated how many hours the person worked per day.

Video: procedure for maintaining time sheets

• what type of vacation?
• when the employee’s vacation begins and ends;
• what method is used - continuous, registration of deviations.

Each type of vacation has its own designation:

The required code is entered on the accounting sheet by an authorized employee for each day the person is absent.

If a continuous method is used, then other days will reflect the designation I (turnout). If the method of accounting for deviations is used, then the columns are skipped.

Why do you need a corrective option?

A corrective report card is an additional document that contains information for each employee. A memo from an authorized person must be attached.

For example, a person did not come to work. Absenteeism was entered on the report card. For such misconduct, the employee may be fired.

Later he brought a certificate of incapacity for work. In this case, you need to fill out a corrective accounting sheet.

To correct information:

1. Determine whether changes need to be made.
2. The responsible person writes explanatory notes.
3. A corrective report is required. This is the same form as the main report card. But the “Type” column will have the inscription “Corrective”. All timesheets with amendments are numbered. The main timesheet is not taken into account in the numbering.

The form can be filled out in 2 ways:

Companies often choose the first option. The legislative norms of the Russian Federation do not contain requirements regarding the form and standards for submitting correction sheets.

This means that the responsible person has the right to independently choose how to submit information. The corrective document must contain a reference to the number, and not to a specific employee. After all, subordinates may have more than one personal card and number.

Nuances when drawing up in a budget organization

Many people are interested in whether the use of the T-13 form is allowed in budgetary institutions, and whether there is a need to reflect overtime (if the day is irregular).

How to draw up a sample order to recall an employee from vacation, read here.

For a sample application for administrative leave at your own expense, see here.

Budgetary organizations must use a new sample for filling out a time sheet, form 0504421.

This form is also used to control the working mode. When filling out, the continuous registration method is used and a note about deviations is made.

If you are filling out a time sheet for the first time, it will be difficult without a sample. After all, you need to understand not only how to use the codes.

Rely on the example presented and take into account the rules that are approved at the legislative level.

And they will help you minimize the number of correction sheets when correcting inaccuracies.

Sample of filling out a time sheet

the most important articles for you

Of the available forms for recording working hours, you can use the unified forms approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1:

Form T-12, if accounting is done manually

Form T-13, if accounting is kept automatically

You can use the form approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (form code according to OKUD 0504421).

Form form No. 52n

It should be noted that the Goskomstat forms were initially developed for all organizations, regardless of their form of ownership, while the Ministry of Finance form was developed specifically for government bodies.

So, let’s assume that in an organization, working time is recorded manually and separately from accounting for payroll payments to personnel, our organization is commercial, and the manager gravitates towards State Statistics Committee forms. Consequently, we will fill out only the first part of the unified form T-12.

Step-by-step instructions for filling out the timesheet

Block 1

We fill out the first page of the report card, which contains general information about the organization itself, the reporting period, as well as alphabetic and numeric codes of symbols used when filling out the second page of the first section of the accounting form.

We enter information about the full name of the organization.

Enter the name of the department or division of the organization. If the organization does not have structural divisions, leave the field blank.

Enter the corresponding eight-digit code.

We enter information about the period for which the schedule was compiled.

We assign a serial number and indicate the date of completion.

Block 2

We fill out the second page (we recommend filling it out in accordance with the staffing schedule). Theoretically, this page must be filled out during the reporting period, however, situations may arise directly in the process of work that will not be entirely correct to immediately reflect in the chart.

For example, employee K. did not go to work today and did not notify his manager about his absence. In fact, he is absent from work, but the reason for his absence is unknown, and the letter code NN must be entered in the report card (failure to appear for unknown reasons, until the circumstances are clarified). Let's assume that tomorrow he will come out and explain the reason for his absence, therefore, changes will be made to the schedule, and the NN code will be replaced with another one, depending on the reason for the absence.

Or it may happen that the employee comes to work just before submitting the schedule to the accounting department, so it is recommended to keep actual records either in pencil or in a separate document, which can be redone ten times before the final entry of information directly into T-12.

We assign the first serial number.

We write down the surname, initials and position of the specific employee.

We enter the personnel number (can be found in the appointment order or in the employee’s personal card T-2).

We enter the relevant information into the attendance and absence columns by day of the month, and this information is reflected in two columns:

• in the top column the corresponding code is indicated (alphabetic or numeric, depending on what you like);
• The duration of time is indicated in the bottom column.

We count for each column how many days and hours worked in the first half of the month.

We count how much was worked in the second half of the month.

We count how many days and hours total worked in a month.

We enter the number of days of absence or no-shows, including a breakdown in the appropriate columns. If there were no such days, we leave empty cells.

Enter the number of weekends and holidays.

We check the received figures with the production calendar to ensure that the number of days off and working hours correspond. If something doesn’t match, we look for the error or prepare to explain the reasons to management.

We sign it ourselves, with the head of the structural unit (if any), with the HR employee (if the HR employee and the person responsible for filling out the schedule are the same person, we sign both) and take it to the accounting department, where, based on the schedule data employees will be paid.

What programs are used to fill out timesheets?

To fill out a timesheet automatically, you must either buy a program (but you will still have to enter information into it manually), or install a set of software and hardware that will automatically collect, store and process information about the presence of workers at workplaces, their time arrival and departure, time of work and rest of employees, etc.

Such systems have functions for analyzing the information they receive, and therefore are very convenient and save a lot of time for personnel officers and accountants. Employers are also delighted, because at any moment they can see: where Petrov is, what he is doing, when he left yesterday, etc. However, in addition to the continuous advantages, these systems have one, but significant drawback - the implementation of such programs is very expensive.

Completed sample working time schedule

Working time schedule form according to form T-12

Working time schedule form according to form T-13

Working time schedule form according to form 0504421

National Unity Day is approaching. In our country, this holiday is celebrated annually on November 4th. This year the date falls on Saturday. In this connection, workers are interested in the question: will the working day be shortened on November 3 or not? We gave the answer to this in our article.

This month, citizens of our country will celebrate a national holiday - National Unity Day. In this regard, all workers will be given an additional day of rest. We will tell you further about what days off are in November.

The government has approved the postponement of days next year. Most working citizens in 2018 will have a New Year's holiday lasting 10 days, almost 10 more days of additional rest, but at the same time 2 working Saturdays.

In practice, issues related to irregular working hours often arise. Moreover, the wrong position can be taken by both the employer, believing that the employee must work for him 24 hours a day, 7 days a week, and the employee who, having stayed late after work, demands paid time off or comes to work later. How to prepare documents correctly to avoid controversial situations?

The nature of the work can be different - with a stationary workplace, with frequent business trips, traveling or mobile. Let's try to figure out what needs to be done if employees spend most of their time traveling.

Full or partial copying of materials is prohibited,

How to fill out a time sheet correctly

Time tracking is a very important task. The employee does not want to lose his hard-earned money, and the organization, in turn, does not seek to pay for absenteeism.

Timely and correct maintenance of reporting documentation for recording working hours will help to avoid such misunderstandings.

What is it for?

A working time sheet is an established document that contains information about compliance with the working hours of each employee. In other words, this is a table where data on the attendance or non-appearance of each of the organization’s employees is entered.

Based on this document, wages and bonuses for overtime work are calculated or penalties are imposed for lateness, absenteeism and other deviations from the work schedule.

Such a report card must exist in a single copy and be kept by the employee who was appointed responsible for its preparation. Most often, this work is entrusted to the HR and accounting department, sometimes to the head of a department or senior manager. The appointment to the position of “timekeeper,” or rather the assignment of the corresponding duties, must be reflected in the employment contract.

Form options

You can take into account how many days and hours an employee worked using various methods, but Roskomstat has prepared special forms. They are simple and easy to use; with their help, you can clearly track your work “attendance” and subsequently effectively use the data obtained.

For budgetary organizations, a special form of time sheet No. 0504421 was introduced.

For all other organizations and enterprises, forms T-12 and T-13 were approved. The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but by automated systems (turnstiles). I came to work, checked in at the checkpoint with a pass, and moved on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in form T-13 are most often filled out automatically, or with partial use of technical means.

Working time sheets in form T-12 are also filled out for the purpose of calculating wages, so it is convenient to entrust the maintenance of such a schedule to an accountant.

You can download a blank Word form for time sheets T-12 and T-13 respectively HERE and HERE.

How to fill it out correctly

The most important aspects of keeping timesheets:

• the table exists in a single copy;
• filled out daily on the basis of official documents (sick leave certificates, orders, instructions, etc.);
• It is prohibited to remove any columns or fields from the generally accepted table.

However, you can still change the table. Sometimes situations arise when you need to add additional fields to an existing form. For example, to take into account certain working hours for non-standard shifts. In this case, making changes is possible, but only after signing the corresponding order of the manager.

Before the start of the reporting month (2-3 days in advance), the responsible employee opens the timesheet. Now is the time to decide which method of conduct will be chosen. This can be a complete registration - daily attendance/no-show marks, or only entering deviations from the regime - lateness, night shifts, overtime, etc.

Sample of filling out a time sheet using the example of form T-12

First of all, the header and the first three columns are filled in. This information, as a rule, remains constant - the name of the organization, structural unit, full names of employees, personnel numbers.

In columns 4 to 7, marks on attendance, absence, days off and sick leave are entered on a daily basis. For this purpose, special designations are used for each of the reasons. So, sick leave is designated by code B, working day off is coded PB, and annual leave is coded OT. The full list of designations can be found in the most unified form on the first sheet.

It is important to remember that any marks are placed on the time sheet solely on the basis of any document. This could be a sick leave certificate, an internal order, or an order for overtime work signed by a familiar employee.

Situations often arise when it is not entirely clear what code to put. For example, an employee is on paid leave and is assigned an OT code. But at this time he had the imprudence to fall ill and did not go to work on the appointed date.

If the employee did not warn us, then it is advisable to enter the codes NN (failure to appear for unknown reasons), and after receiving the sick leave certificate, correct these designations to code “B”. If an employee has found a way to report his illness, he can immediately mark the code “B”.

Perhaps in such a situation, it is better to write down the codes “NN” and “B” in pencil first, so as not to spoil the appearance of the document, which exists in a single copy. If the form is maintained electronically, then such problems will not arise.

Some absences are usually counted in “days”, because an employee cannot only be on vacation for half a day, or go on sick leave for three hours. In this case, an empty column is left under the letter designation. If the employee was 30 minutes late, or worked 4 hours overtime, then the time of deviation from the work schedule is indicated under the letter designation.

Columns 5 and 7 provide an intermediate and final total of days worked, and columns 8 to 17 provide a full report for each employee - how much he worked, how much he rested, how much he missed and why. From the title of the header above each column, it becomes clear what data to summarize.

A sample of filling out the T-12 working time sheet can be found HERE.

Features of timesheet maintenance in budgetary organizations

Form No. 0504421 is also used to monitor compliance with the working regime, but has a slightly different name “Accounting for the use of working time”, which reflects the specifics of the work of budgetary organizations. In this report card you can find such designations as “study days off”, “substitution in an extended day group”, “study leave”.

The procedure for maintaining such a time sheet is no different from the unified accounting forms T-12 and T-13:

• kept in a single copy;
• opens 2-3 days before the start of the billing period;
• used without changes to the standard form.

Two registration procedures have also been adopted - continuous (all appearances and non-appearances are noted) and with indication of deviations.

You can download a blank form of the work time sheet, form 0504421, from the LINK.

There are several differences in the table itself. In the header of the report card, in addition to the name of the organization, structural unit and period of maintenance, its type should be indicated with a number. If the time sheet is submitted “as is” without making changes, then it is called primary and is marked in this column as “0”. With each subsequent adjustment, you must indicate the change number in order.

A sample of filling out a time sheet according to form 0504421 can be found HERE.

The first four columns are filled in immediately - these are the full names of employees, personnel numbers and positions. The following columns are filled in as the period progresses. In the upper part of the columns indicate deviations from the operating mode in hours (if any), in the lower part there is a letter designation of the reason for the deviation. Columns 20 and 37 summarize interim and monthly results, respectively.

No additional calculations are provided in this form. At the end of the billing period, this document is transferred to the accounting department, where, on its basis, wages for employees of the budget organization will be calculated.

The list of symbols used in this work time sheet (form No. 0504421) can be found in the table:

How is vacation designated?

The word vacation in personnel matters combines many concepts. Starting from annual paid leave and ending with maternity leave. Many young mothers will disagree, but this is also a vacation, although it is provided to care for a small child.

Each of these vacations is marked in its own way on the timesheet and it is worth paying special attention to the most common types of vacation and their registration.

On schedule

Based on the vacation order, which must include the signature of the vacationer himself, the timesheet is marked with the code “OT” if this is the main vacation, or the code “OD” if it is additional.

At your own expense

There are times when an employee needs to take several vacation days outside of his regular schedule. The reasons may be different, but there is only one solution - leave without pay.

The legislation provides for several reasons for such leave - a wedding, the birth of a baby, or more sad events, such as the death of a close relative. In these cases, you should enter the code “OZ”.

If the employee has a different reason, and he receives such leave in agreement with the manager, then the code “BEFORE” is used. In both cases, the mark is made on the basis of the corresponding order signed by the employee.

Training

Combining work and study in our time is more the norm than the exception, and legislation in this matter supports such workers by guaranteeing study leave. After accepting the corresponding application from the employee and receiving the order signed by the student, you can safely mark the code “U” on the report card for the entire period of study leave.

It is worth noting that if an employee falls ill while passing the next session, then such leave is not extended for the period of sick leave and code “B” can be entered only in the days after the end of study leave, in the event that the employee did not have time to recover before the end of the leave and provided a sick leave certificate confirming his absence from attendance after the end of the session.

For pregnancy and childbirth

Such a blissful period for female employees, of course, should not be overshadowed by red tape with documents; therefore, maternity leave is granted on the basis of a sick leave certificate, the code in the report card is “P”. The same code is used in the case of adoption of a newborn baby.

For child care

And after this, an order is issued for parental leave until the age of three. Such leave is marked with the code “OZH”.

Working with documents is always a responsible task, but knowing the basics of filling out time sheets will save you from disputes during payroll and other minor troubles of this kind.

We suggest you look at how to staple documents if necessary.

Video - drawing up a time sheet and calculating wages in 1C:

In addition to the above, all that remains to be added is that you can check the effectiveness of the material provided in a convenient program for filling out a time sheet from the website ideipro.rf

Previously, it was Approved by the head of the enterprise (institution, organization), but now there is no such column, isn’t it necessary, and if necessary, where?

Recording the working hours of enterprise employees is a very important job. How to properly prepare a time sheet is very clearly explained in this article. Particularly valuable in it is the classification and establishment of uniform designations in the time sheet for the use of working time (vacation, night time, etc.)

Elena, if the salary remains the same, then it is most logical to mark OD or OB. In the first case, this is additional vacation, in the second, additional days off with the same salary.

How should leave with pay for the main position for a period of up to 3 days be reflected in the report card in the event of a funeral of close relatives?

Time sheet for government institutions 0504421

Each enterprise must keep track of working hours - record days worked, vacations, sick leave, business trips and other deviations from the standard working day. For this purpose, unified document forms have been developed - time sheets. For government agencies, a separate form of report card is provided according to OKUD 0504421.

You can download this form in excel format and a sample of filling out form 0504421 at the bottom of the article for free.

Other organizations can use one of the existing forms for accounting - T-12 or T-13. The procedure for filling out the T-13 form can be viewed here and download a sample of filling out the report card.

Below we discuss the features of filling out the work time sheet 0504421 for government agencies. A distinctive feature is that only deviations are entered into forms 0504421, that is, all those situations when the employee was absent from work for any reason (whether valid or not).

Data on no-shows are entered into the tabular part of the timesheet throughout the month. Each entry is made on the basis of a corresponding document - this could be an order to go on a business trip, to grant leave, a certificate of incapacity for work, directions for overtime work, work orders. If an employee is absent without a valid reason, then absenteeism is recorded on the basis of an act.

Filling out time sheet 0504421 is possible by divisions, departments or for the entire institution as a whole.

At the end of the month, the completed form is sent to the accounting department, which processes payroll. Along with the time sheet, all supporting documents confirming the working time deviations indicated in the deviations are also submitted.

Filling out a time sheet according to OKUD 0504421

To fill out a time sheet, letter codes are used; they can be found on the cover of form 0504421.

In the tabular section opposite the employee's last name, a letter code of deviation is placed if there are grounds for this. There is no need to record attendance and days off. In addition to the code, the number of hours corresponding to this code is also indicated.

If it becomes necessary to note more than one deviation in one day, then the following rule applies - if there are two deviations, then they are indicated through a fraction, if more than two, then a new line is filled in for the same employee.

The pages for indicating accruals used in calculating wages are filled out by the accounting department after the person responsible for maintaining the timesheet transfers it to the accounting department at the end of the month.

An example of filling out the form according to OKUD 0504421 can be downloaded from the links below.

Form and sample 2017

Timesheet form according to OKUD 0504421 form download from the link.

Sample of filling out the timesheet form 0504421 in 2017 - download.

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Time sheet form 0504421

To track working time, employers fill out time sheets. The timesheet form according to OKUD 0504421 is used to record working hours by government agencies and municipal enterprises. The current report form 0504421 is approved by Order of the Ministry of Finance of Russia No. 173n dated December 15, 2010.

Filling out this timesheet form is carried out by a responsible employee, whose job responsibilities include the obligation to keep records of working hours. This may be the head of the department, a personnel specialist or another responsible person.

Time sheet form 0504421 form - download for free.

As an example, we filled out the specified timesheet form; you can download the completed sample form 0504421 from the link at the bottom of the article.

A distinctive feature of filling out form 0504421 is that only deviations from the normal working day are entered into the timesheet. That is, an entry in the time sheet is made only if the employee was absent from work for any reason (absenteeism, vacation, business trip, illness), performed overtime work, worked at night, and other deviations from normal attendance.

The time sheet is filled out throughout the calendar month, after which it is certified by the signature of the responsible person and transferred to the accounting department for calculating wages to staff.

Sample of filling out time sheet 0504421

On the title page of the timesheet there are codes that are used to record deviations from the normal working day when filling out the timesheet. The codes have letters for each deviation depending on the cause.

In addition to deviations from standard attendance at work, letter designations for weekend calendar days and holidays are also entered into the timesheet.

To display the letter code of the deviation, there is a table in which all employees whose working hours are taken into account in this timesheet are sequentially listed. For each employee there are 31 cells, into which letter designations are entered when a corresponding case occurs. In addition to the letter code, the corresponding number of hours for this deviation is also indicated. To do this, the cell is divided into two parts - the number of hours is written on the top, and the letter code on the bottom.

In order to record a deviation in the work time sheet 0504421, you need a basis document. For example, if a record is made of an employee being on a business trip, then the basis for the document will be an order to be sent on a business trip. If an employee has committed absenteeism, an entry in the time sheet is made on the basis of an act of absence from working hours. If a record is made of an employee being on sick leave, then a certificate of incapacity for work serves as a supporting document.

It is possible that on the same day two letter codes need to be specified for the same employee - this can be done through a fraction or by filling out a new line on the timesheet (if there are more than two codes).

When the month ends, the results are summed up - the total number of overtime and days of absence is calculated.

Next, the accountant calculates wages on the same form, filling out the appropriate columns. The calculation of wages for employees indicated in the timesheet is carried out after the timesheet form is signed by the person who filled it out within a month and approved by the head of the institution.

The data from timesheet 0504421 is used when filling out payroll form 0301010 (for government agencies) and payroll form 0504401 (for government agencies).

Download sample document

Time sheet form 0504421 form - download.

Working time sheet sample 0504421 - download.

How to correctly fill out the report card F0504421 for kindergarten teachers if they work more than full time?

The issue of working time tracking should be given special attention, if only because such indicators as the profitability of the organization or the productivity of employees depend on it. This article is intended to address this issue, as well as explain what Form 0504421 is and what it is used for.

ACCOUNTING WORKING TIME IN VARIOUS ORGANIZATIONS

Russian labor legislation provides for a unified standard of working time, which all organizations, be they commercial enterprises or government agencies, are required to comply with.

The operating hours of organizations are established independently in accordance with generally accepted standards in the relevant documents. In this case, the specifics of the enterprise’s activities are taken into account.

To track the implementation of the established regime and the time spent by employees at work, time sheets are used. This document can reflect the number of night and day shifts, overtime, sick leave, as well as the total time worked with varying degrees of detail: day, week, month. The time sheet is also used when calculating wages.

TYPES OF WORKING TIME CARDS

Organizations engaged in a particular field can use any type of time sheet, since the accounting form is usually advisory in nature.

1. In modern practice, the following time sheets are used:
2. Report card according to form 0504421;
3. Report card in form No. T-12;
4. Report card according to form No. T-13

Report cards developed independently based on the above forms.

Time sheets, regardless of the option chosen in the organization, are filled out, as a rule, by department heads

DIFFERENCE BETWEEN TIME CARDS

The report card in form 0504421 is used in government organizations. Its use began in 2010. The purpose of this document is to record the use of working time and payroll calculations.

The T-12 timesheet is used, just like the form in form 0504421, to record working hours and pay wages to employees, but unlike it, it is intended for commercial enterprises. If the organization conducts settlements with employees and tracks hours worked separately, then in this form only the first section “Accounting for working hours” is filled out.

The time sheet in form No. T-13 is used only to record the time spent by the employee at the workplace. It can be filled out using various automated information systems.

A timesheet developed by yourself can be compiled in compliance with all the needs of the company. This is its peculiarity, since the document does not have a clear design.

For the absence at enterprises of personnel records and documents confirming hours actually worked, absences and downtime, there is no separate penal clause for each employee. Despite this, if you do not have a time sheet, you may be fined for violating labor laws on the basis of Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

The size of such a fine ranges from one to five thousand rubles for officials; for an organization the fine will range from 30 to 50 thousand rubles.

FORM 0504421: COMPLETION RULES

When filling out a timesheet, like any other document, you first need to indicate the full name of the employer. You should also fill in the name of the structural unit. Next, enter the start date for document execution. In the center, code 0 is entered - primary copy or 1 - corrective, and if there is a need for repeated proofreading, the next digit is entered.

Next, fill out the main tabular part. First of all, it is necessary to indicate the employees, then their registration numbers, positions and professions. After that, data on the hours worked of each employee is entered on a daily basis. A table of symbols used to fill out the main part of the report card is presented below in the corresponding section.

After filling out the form, usually the first day of the next month, the form must be certified. The head of the department and the head of the HR department must put their signatures and the final date.

Working hours according to schedule