home Audience 3 Sample of filling out a timesheet t 12. Filling out a timesheet: an important document for calculating wages

Sample of filling out a timesheet t 12. Filling out a timesheet: an important document for calculating wages

The unified form T-12 “Sheet of working time and calculation of wages” is one of the forms approved by Rosstat (), which employers can use to keep track of the time actually worked by employees. Such records must be kept by both employers-organizations and employers-entrepreneurs (Article 91 of the Labor Code of the Russian Federation).

In accordance with the information specified in the timesheet, wages are calculated to employees, and certain types of statistical reporting are generated. In addition, a report card may be needed if an employee violates labor discipline.

Procedure for filling out form T-12

The timesheet for recording working hours and calculating wages is filled out in accordance with the Instructions of Rosstat (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1). It is compiled in one copy.

The working time spent by each employee can be reflected in the timesheet in one of two ways. To do this, you can either record the employee’s attendances and absences on a daily basis, including the amount of time he worked (in hours, minutes), or reflect only deviations in the employee’s work on the time sheet. For example, business trips, overtime work, etc.

Employee attendances and absences are indicated in the timesheet using codes - digital and alphabetic. For example, for daytime work the codes “I” and “01” are provided, at night - codes “N” and “02”, for work on weekends and non-working holidays - codes “RV” and “03”. Numerical and alphabetic codes are equivalent to each other, so the employer has the right to use either one or the other codes of his choice. They are listed directly on the title page of the T-12 form.

For each day of the month, in the table of section 1 “Accounting for working hours”, columns 4 and 6 have two lines: the top one indicates the code indicating the employee’s attendance, the bottom one indicates the duration of his work on that day. If the employee was absent from work, then the code indicating absence is indicated in the top line (from it, as a rule, the reason for the absence is clear), and the bottom line is not filled in.

In any organization, it is mandatory to keep a time sheet. The rules for the design of this document, its purpose and a ready-made example that can be used as a sample - all this is discussed below.

Main purpose

The planned duration of the shift and the total number of working days in a month will almost always differ from the hours and days that were actually worked. To record the fact, a time sheet is kept: it allows you to collect all the information about the working time that was actually worked.

The purpose of this document is twofold:

Get information about the entire period of time worked.
Get data on no-shows for the same period.

Such information will be useful, first of all, to an accountant. Some inspectors will also need information - the corresponding description is given in the table.

accountant	calculation of all payments that need to be transferred to employees: salary, vacation pay, travel allowance, etc.
representative of the Federal Tax Service	inspectors are interested in the correctness of calculation of payments and taxes on them: often the company is checked to see whether the tax base has been underestimated
FSS employee	the time worked is of interest to the fund in connection with the calculation of social benefits (for example, child care)
labor inspector	inspectors are interested in whether the rights of workers have been violated
Rosstat representative	Rosstat employees collect statistical data - for example, using information from the report card, they draw up a single

Form: form and sample

Each company has the right to use either its own sample or keep track of working hours using a special form T-12. You can take its form as a basis (it is given below) and adapt it to the needs of the company.

The document consists of 3 main parts:

The title page contains a unified system of codes, which are used to indicate, for example, additional days off (for overtime), sick leave, downtime due to the employer’s fault, etc. Each circumstance has an alphabetic and numeric code.
The second (tabular) part is the actual recording of working hours. It is carried out on a daily basis (including weekends and holidays).
And the third part is also presented in the form of a table. It provides information on salary payments (amounts, hours and days, rate).

This is what a blank T-12 form looks like.

Along with the T-12 form, there is also a T-13. It lacks the last (third) part - that is, this document is a simple timesheet for recording working hours, without salary calculations. A completed example document is shown below.

Procedure

The document is maintained by specially appointed employees: they record working hours for each day. As a rule, the person responsible for correct registration is the director of a structural unit (for example, a sales department). His deputy may also share responsibility. If the company is large enough, they introduce a special position of timekeeper, who records all the information.

In any case, the responsible persons are always appointed by the manager, about which a corresponding order is issued (free sample) - for example, the document shown below.

NOTE. All responsible persons must read the text of the order and sign and date it.

In general, the order looks like this:

The responsible person records information for each day.
Once completed (after a month), the document is sent to the HR department.
After the HR department, he enters the accounting department.
The last signature remains with the head of the structural unit.

NOTE. When the document is completed and signed by all responsible persons, it is filed and sent to the archive for storage. The minimum shelf life is 5 years. But if work at an enterprise is carried out in dangerous and harmful conditions, the storage time increases significantly - at least 75 years.

How to fill out a timesheet: step-by-step instructions

When filling out, a unified notation system is used. The timesheet records the time worked in accordance with the rule “one position is assigned to one position.” Only those employees who have an employment contract are taken into account, including internal part-time workers - for them, in particular, information must be entered twice.

Data for the following employees is not taken into account:

workers unofficially;
external part-time workers;
working on the basis of a civil contract.

The filling procedure requires the correct design of the title page and the actual tabular part.

Title page

The following information is recorded here:

Company name (a short version is allowed, for example, Alpha LLC).
Codes for OKUD and OKPO.
Number – the company chooses its own numbering system. For example, a common option is to assign numbers sequentially throughout the calendar year.
Reporting period – i.e. month with the start and end dates of document maintenance.
By date of compilation we mean the last day after which it must be signed by all responsible employees. Then the document goes into archival storage.

Tabular part

Here you need to fill in all the fields:

Information for salary calculation

If the T-12 form is maintained, then this section is also filled out. Here information is recorded mainly about 2 forms of payment:

The actual salary (indicated by the 4-digit code 2000).
Payments for vacation days (indicated by code 2012).

All amounts are debited from the so-called correspondent account - it will be the same, regardless of the type of payment.

As usual, working hours are recorded based on the total number of days and hours.

At the end of the document all authorized employees sign:

person maintaining the document (if there is one)
HR representative;
head of the department.

Video instructions for registration

Video commentary on filling out:

Additional sheet

There are several cases when the time sheet itself is not enough, since accounting involves recording additional information. Then you should draw up another sheet:

If an employee quits in the middle of the month or at the beginning. In this case, all actually worked days and hours are recorded on an additional sheet. And on the form they record “Dismissed” on exactly the date on which the dismissal took place. Then the document is submitted along with an additional sheet.
It will also be needed when the employee did not work, but did not make contact and did not notify the reasons for his absence. If he never showed up (or did not take documents confirming the valid reason), and the time has come to hand over the document, code 30 is entered (letter designation “NN”).

In such cases, it is better to make all marks in pencil. If it later turns out that the employee, for example, received sick leave, he should put a mark on code 19 (letter “B”).

Summarized accounting: calculation features

If the normal number of hours (8 hours per day and 40 hours per week) cannot be maintained, then the total amount of time actually worked is determined as a simple sum. This procedure exists in enterprises that:

work around the clock, in shifts;
use a flexible schedule;
organize rotational work.

Then the main concept becomes the accounting period. – calendar month, 1st quarter or entire year. The specific interval is selected depending on the characteristics of the enterprise. For example, if work is expected in dangerous and harmful conditions, then a period of 1 quarter is taken as a basis.

If for any period of time the employee did not perform work for valid reasons, then this time is not taken into account (i.e. it is excluded completely).

Non-standard situations: what to do

In most cases, drawing up a document is quite simple, since accounting is based on an even, equal distribution of working time for each employee. However, this order is often violated due to certain circumstances, for example:

If a colleague asks for time off and the manager does not object, then only the hours actually worked are recorded (in whole numbers). Absence is indicated by the mark “I” or two numbers “01”.
If he is sick, then they put “B”, and leave the fields at the bottom empty. Of course, having sick leave is a mandatory requirement for such a note.
If it was planned, and the employee took it by agreement, in accordance with the current procedure, they put the designation “NV” (in the digital version, code “28”). There are times when the true reasons for absence are temporarily unknown. Then you can put “NN”, but if the situation becomes clear, the appropriate designation is selected, and “NN” is crossed out.
If a colleague went on a business trip, mark “K”. When he officially returns and begins his usual duties, they put the letter “I”.

How to make changes

Recording working hours involves recording information that may change during the day or week, therefore the time sheet provides for the possibility of making changes. Adjustments must be made to reflect the factual situation, the truth of which is documented.

There are 2 ways to make corrections:

Inaccuracies are allowed, but the document is supplemented with a so-called correction form. Both papers are submitted for verification together.
The original document is corrected, but no additional form is drawn up. Then you need to carefully cross out all incorrect data. This is done using a horizontal line. If erroneous information is contained in adjacent fields, a single line is crossed out.

In this case, an appropriate entry must be made that explains the situation in detail, for example:

It can be done on the nearest free field.

Responsibility for incorrect conduct

Correct document maintenance is the direct responsibility of the company. Otherwise, quite significant penalties may follow.

It is interesting that the Labor Code does not have an article as such that establishes liability for the absence of a report card. However, the Code of Administrative Offenses does have it - article 5.27. It is regulated that the absence of a document will lead to penalties:

For responsible persons from 1000 to 5000 rubles.
For a company as a legal entity from 30,000 to 50,000 rubles.

If there are timesheets with errors, other measures will be taken. They are established depending on whether the malicious intent that led to these errors is revealed. For example, a company assigns days not actually worked to an employee in order to “reduce” its profit and thereby pay less tax. Sanctions will be applied in accordance with the specific circumstances of the violation (they will largely depend on the amount).

A timesheet for recording working hours and calculating wages according to the unified form T-12 is required to record and record the time worked by personnel and calculate their salaries. You need to draw up a timesheet according to the instructions approved by Resolution No. 1 of the State Statistics Committee of Russia dated January 5, 2004. You are not required to use the unified T-12 form; you have the right to develop a form for time tracking yourself, but a ready-made one is easier to use.

Sample of filling out the unified form T-12

The unified form T-12 contains two sections:

Working time tracking;
Payment of wages to personnel.

The timesheet records all working hours worked and unworked by the employee in hours/minutes. You can fill out the timesheet using one of the following methods:

Filling out attendance and absence records. In this case, in column 4 on the day when the employee, for example, worked overtime (on a day off), it is necessary to indicate the normal duration of work time and the time of overtime work in one cell separated by a slash or in parentheses. To do this, in the top cell you write “I/S”, and in the bottom cell – “8/3”, where “8” is the normal length of the working day, which is established for the employee and worked by him, and “3” is what worked overtime.
In addition, you can add additional lines in column 4 opposite the employee’s last name and initials in order to display overtime hours there. Please note that to add to the lines, you do not need to issue an order to change the details of the forms.
Recording in the time sheet only deviations from the normal duration, that is, absences, hours worked overtime, etc. In this case, on the day when the employee worked overtime, the letter code “C” must be noted in the top lines of column 4. Under this code, in the lower lines, the duration of overtime work should be indicated.

In columns 5 and 7 it is required to reflect the number of hours worked for half the month (first and second). At the end of the month, you need to fill out the following on your timesheet:

column 8, indicating in it the total number of days that the employee worked for the month; column 9, where note the total number of hours worked by the employee per month, taking into account overtime hours;
columns 10, 11 and 12. They separately show the overtime hours worked per month;
column 14 - it is for the total number of all employee absences for the month (hours (days));
in columns 15 and 16, enter the code for the reason for absence and the amount of days/hours of employee absence;
column 17, where all weekends and holidays for the month are summed up.

If the company records hours worked and calculates wages separately, then section 2 of the timesheet does not need to be filled out. In this case, section 1 of the report card will be used as a separate independent document (see sample filling).

A report card in the T-12 form is issued one copy per month for all employees in the company. A responsible person is responsible for its preparation - for example, an employee of the human resources department. The final document is signed by the head of the department or company and the HR department employee, after which the completed timesheet is sent to the accounting department.

Sample of filling out the unified form T-12.

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The time sheet in form No. T-12 is used in the following cases:
- to record the use of working time by employees of the organization, regardless of their category;
- to monitor employees’ compliance with the established working hours;
- to obtain data on hours worked;
- for payroll calculation.

Information from this document is also used to compile statistical reporting on labor.
The unified form was approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

Download forms (Excel): form T-12 form T-13

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How to correctly fill out forms T-12 and T-13

An authorized person is responsible for maintaining the timesheet. The report card is drawn up in one copy, signed by the head of the structural unit and the HR employee. Next, the document is sent to the accounting department, which uses the time sheet as the basis for calculating wages to employees.

To reflect the use of working time for each day in columns 4 to 18 and 20 to 35, two lines are allocated: one to indicate the type of working time spent, the other to record the number of hours for them. A list of symbols for types of working time costs is given on the first pages of form No. T-12 (see form and sample above).

The report card in form No. T-13 is used in conditions of automated data processing.
This form uses the same symbols as in form No. T-12.
Columns 7, 8, 10 and 11 indicate the payment type codes below and corresponding accounts for cost areas.

Payment type codes:
- 2000 (salary, travel allowances and other official benefits),
- 2012 (vacation pay),
- 2300 (temporary disability benefit).

Corresponding accounting accounts:
- 20 (wages for workers of main production),
- 23 (payment of labor to employees of auxiliary production),
- 26 (wages for management personnel),
- 44 (payment of labor to employees engaged in trading activities or in operations for the sale of finished products).

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Let's start with the fact that the employer can be either a legal entity or an individual entrepreneur if he enters into an employment contract with employees. And each employer is responsible not only for the obligation to pay contributions to the Social Insurance Fund and Pension Fund, but also to keep records of the time worked by employees. To make this easy, and to somehow regulate and standardize these processes in the company’s activities, there is a special form called a working time sheet. It will be filled out by the person who has these responsibilities in the company, or by the manager himself, which, if we take large companies, never occurs.

Why do you need a time sheet?

As we have already written, the responsibilities for maintaining such a form fall on entrepreneurs and company managers. This is due to the Labor Code of the Russian Federation. Accordingly, if a violation is discovered in the implementation of this regulation, the company will face a fine. Moreover, the punishment will be both for the entire company as a whole, and for a specific employee who is assigned responsibilities under the employment contract.

The timesheet records data on the work of each specific employee of the company. All his working hours, as well as the time when he did not go to work, regardless of whether the reason for absenteeism was valid or not.

There are two ways to maintain a timesheet:

Daily filling of employee data.
Information is recorded only in case of violation of the working norm. That is, when an employee does not show up for work, is late, and so on.

In the future, based on the information contained in this document, wages for accrual will be calculated. Also, with the help of the report card, documentation is carried out of compliance with labor discipline standards, the presence of overtime, and the performance of duties on days off.

As we already wrote in another article, a standard working week with a five-day week according to the law consists of 40 hours. There are 36 hours in a six-day week.

In case of violation of this schedule, the main requirement will be that the total number of hours matches the norm for the reporting period - quarter or year.

Important! During inspection activities by the labor inspection authorities, the working time sheet will be the first document that is requested from the company management.

Also, statistics on labor personnel will be kept on the timesheet along with the necessary reporting.

Procedure for using time sheets

According to current legislation, to fill out this accounting document, the responsible person fills out forms T-12 or T-13. These formats are legally approved and confirmed by Rosstat.

Form T-12 is used to keep records by periods of work, as well as for salary calculations.
Form T-13 is used by an employee when working time is reflected automatically.

There is a third option for reporting on working hours. It implies that the company itself developed its own version of the document. In order for it to be correctly executed and recognized as official, it is necessary to indicate a number of details and necessary information.

If a company uses special software that allows you to maintain personnel records, forms for filling out a time sheet will be contained within the software.

You can fill out timesheet forms either manually or using programs. Again, if specialized software is used as part of the company’s work, then the employee only needs to enter the necessary information into the database, and the document itself will be compiled automatically and printed as needed.

It is important to understand that in different cases of filling out and maintaining working time reporting forms, different designations will be used. They can be either alphabetic or numeric. So, as an example, let’s take the designation of the work of an employee within the normal range. In this version, the letter designation will be expressed by the symbol “I”, and in the digital version it will be encoded “01”.

All codes used in the accounting form must be accompanied by confirmation in the form of documents. Entering information just like that is prohibited.

As for the time reflected in the document, even trips on behalf of the company, employee vacations, sick leave, and so on are taken into account.

The wage type code is indicated by a four-digit number. Depending on the type they use:

Salary - code 2000.
Civil contracts with employees - code 2010.
Vacation and compensation codes - 2012.
Sick leave - code 2300.

The person in charge closes the timesheet on the last working day of the month or the next. Next, the completed (or printed) form is handed over to the department head, who checks the accuracy of the information entered and forwards the completed, signed form to the HR department.

The next step is to forward the document to the accounting department, where, based on the data received, the employees’ wages will be calculated.

Important! Data is received by the accountant in two stages. The first part is for payments of advances to employees of the company. The second is for payments for the main part of wages based on the results of the reporting period.

After the payment procedure is completed, the forms are sent to the archive, and filed in a separate folder. The shelf life of the forms is 5 years. This is the standard case. If the enterprise is organized with harmful or dangerous working conditions (identified after a specialized inspection), then the shelf life is 75 years.

Filling out a time sheet. Sample.

Note: in the images in the article, you can see that the forms do not contain some lines, which distinguishes them from the real ones. This is done for convenience and simplicity, but the meaning remains the same. At the end of the article there will be a link to a full sample.

The first step is to fill out the header of the form in the report card. What you need to indicate here:

Full name of the company.
Organization code based on the OKPO directory.
The name of the structural unit whose work is reflected in the form.
Serial number of the report card.
Document date.
The time period for which the timesheet is compiled (standard - a month).

Column 1. Line numbering. There is a simple, unbreakable numbering here.

Column 2. Last name, initials, position (specialty, profession).

Column 3. Employee personnel number. The encoding is assigned initially.

Column 4. Notes on attendance and absence from work by day of the month. Accordingly, the table is filled out individually for each employee, based on the current situation on a daily basis. In this case, a code designation (number or letter) is written in the top cell of the table. And the bottom cell exists to record the number of hours worked that day (Allowed to be left blank).

Standardly, for the designation entered into the upper cell, the following is used:

“I” - the employee was present throughout the working day.
“K” - employee’s business trip.
“B” is a day off or a non-working holiday.
"OT" - basic paid leave.
“B” - employee’s sick leave.
“BEFORE” is the employee’s vacation, which is taken at his own expense.
"P" - maternity leave.
“OJ” - leave to care for a child under three years old.
“NN” - absence without reason.

Note: when an employee is absent, but the employer cannot say for sure whether the reason is valid, you can not fill out this box for now, and indicate it later, when the situation becomes clearer.

Column 5. It is necessary to indicate the total number of days and hours that the employee worked for each of the two halves of the working month. The days are entered in the first cell, and the hours below.

Column 6. We enter the same information, only for a full month.

Column 7,8,9. Information on the employee’s salary calculation should be indicated here. When one wage code and corresponding account are used for the entire workforce, the header of this table is filled in with data. Then columns number 7 and 8 for a specific employee are not filled in. And in column number 9 the hours worked are indicated. Otherwise, all fields are filled in entirely - with their payment codes and correspondent account. The corresponding account is taken from the Chart of Accounts for a specific type of payment.

We have already described several options for payment type codes above. If you want to see all the codes, you can refer to the file with a list of codes attached to the article.

Columns 10,11,12,13. Needed to enter information in the event of an employee’s absence. Here the reason for absence and the quantitative designation of the time of absence are indicated.

At the bottom of the time sheet we put the name of the person in charge and his position. In the right corner, the form must contain the signature of the head of the department, the information for which was entered into this report card. Also, the signature will then be signed by an employee of the HR department, who will send the form for verification. Each signature is provided with the date of signing.

Features of filling out a time sheet

It is allowed that in addition to the main timesheet, the company creates an application. The application sheet is filled out when an employee is dismissed. At the end of the reporting period (month), an additional sheet is attached to the time sheet, and the entry “Dismissed” is already made on it.
We have already written that you don’t have to enter the coding of the reason for no-show if the responsible employee is not sure that the reason was not valid. But you can also enter the code “NN” or “30” (unexplained reason) in column number 4. In this case, after the employee appears and provides a supporting document (for example, a medical certificate), corrections are made to the report card.
When it happens that an employee, while on vacation, receives sick leave, the employee enters the coding “B” instead of “OT” in the time sheet with the number of days according to the certificate. Then the vacation is extended by an identical number of days.
Then, when there are holiday weekends during the vacation (according to the production calendar), the days that coincide with the vacation are not protected. And in the report card in their place the coding “B” will appear. Example: if an employee is on vacation from June 11 to June 18, Russia Day falls within the gap. Then you need to mark June 13th in the table of the form with the coding “B”.

Features of the T-12 form - a simple form

The main difference between this form and the standard computerized T-13 is the section where you can indicate the employee’s salary.

However, the company is not required to fill it out if these figures will be reflected in other types of work documentation.

The report card on this form is filled out in one version. A person in charge is also appointed. All procedures for working on the form are similar to those described above.