Making changes to the time sheet. Filling out a time sheet

Reply from 05/16/2016 The unified form of the Time Sheet (f. 0504421) for public sector institutions was approved by Order of the Ministry of Finance of Russia dated 03/30/2015 No. 52n (hereinafter referred to as Order No. 52n). According to the instructions for filling out the Timesheet (f. 0504421), it is used to record the use of working time or to register various cases of deviations from the normal use of working time. The choice of method for filling out the Timesheet (f. 0504421) is determined by the act of the institution as part of the formation of accounting policies. If it is discovered that deviations or incomplete information on working time recording are detected (for example, due to late submission of documents by the employee), the person responsible for drawing up the Timesheet is obliged to submit a correcting Timesheet (f. 0504421), drawn up taking into account the changes.

Form 0504421. corrective time sheet

The periods for filling out and the deadlines for submitting the timesheet to the accounting department should be recorded in the act as part of the formation of the institution’s accounting policy in terms of the document flow schedule. The specified procedure for filling out the timesheet is given in the Methodological Recommendations approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, and completely duplicates Guidelines on the procedure for filling out the previous form of the report card, approved by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. There are only two fundamental differences. The first point is that now the timesheet can indicate both cases of deviation and actual working hours.
The specific method of filling out the timesheet is determined by the institution itself. The second point is the employee’s “account number” (columns 2, 3).

Sample of filling out form T-12 time sheet

The fact is that if an employee combines 2 positions at one enterprise, 2 personal cards must be filled out for him and 2 numbers assigned. When making an adjustment, accordingly, 2 separate time sheets are either drawn up for this employee, or in general he is indicated 2 times. Where to download a form or a sample of filling out a correction report card In the event that you just need a correction report form, everything is simple: you can get it from any help desk legal system, containing orders that approved the forms of accounting sheets.

Since the corrective time sheet is compiled according to the same rules as the main one, you can use the usual form already used at the enterprise. In the event that after 01/01/2013 the enterprise introduced its own report card form, it is enough to use this particular form.

How to fill out a time sheet correctly

But there is a Labor Code, according to which if an employee falls ill during vacation, then these days are considered as days of temporary incapacity for work, and the vacation is extended. Therefore, the symbol B (sick leave) is placed in the column. The same applies to weekends and holidays. If the time of vacation or sick leave, or if these events coincide, falls on a day of rest, then this day is marked with the symbol B (day off).

It should not be difficult to find an answer to the question of how to fill out a time sheet during a shift schedule, if the enterprise provides for shift work, the time sheet is filled out according to the usual pattern. In order to eliminate the need for additional forms in document flow, the first part of the T-12 form is filled out by the human resources department, and the accounting department enters figures for calculating payments. Days of return to work are marked with a working day symbol, for example I or N (work during the day or night).

Time sheet in 2017

In this article we will talk about what a time sheet is in 2017. Every year in accounting documentation, one way or another, various changes, adjustments and additions appear that specialists in this field need to know. Why this time sheet is needed in principle, and how an accountant should fill it out at the present time, we will discuss further.
A time sheet is a piece of paper that contains full information on the number of days and hours worked by each individual employee during the month. The document also contains information about the reasons and dates of the worker’s absence from production, both justified and unjustified. At the end of the reporting work period, most often one month, subordinates receive their wages, which are calculated on a time sheet basis.

How to make a change to an entry on a time sheet?

Sample of filling out a 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.

Attention

Several additional graphs and codes are added. What data is entered? Each position in the document is reflected in two lines. The top one will contain symbol in the form of a code, the bottom one shows 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 numerical). Attendance/no-appearance codes are written on the title page of T-12. They are also used if T-13 is filled.

Corrective time sheet - sample

If the phrase does not fit completely, then simply the name of the document, with its number and date, is enough.

Signatures of all persons who signed the main report card.
Deciphering signatures.
Positions of employees responsible for filling out the paper, as well as the head of the organization.

Time intervals The corrective time sheet can be received by the accounting department within six months after the main time sheet is closed. Even then, the accounting department must recalculate wages. Although, according to the recommendations, the timekeeper compiles it and submits it no later than the 5th of the current month.

Related documents Each specific case must be considered individually, but the corrective time sheet is usually accompanied by explanatory notes employee or employees.

Sample corrective time sheet

Info

In addition, commercial organizations can develop the form of the report card on their own (Articles 7, 9 of the Law of December 6, 2011 No. 402-FZ, letter of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012). IN budgetary organizations and institutions use a standard form of a work time sheet according to form No. 0504421. This conclusion follows from the order of the Ministry of Finance of Russia dated March 30, 2015.

No. 52n and instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. Methodological recommendations for filling out the timesheet in form No. 0504421 are given in Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. 2. Situation: Question from practice: how to fill out a work time sheet according to form No. 0504421 In budgetary organizations and institutions, they use the standard form of a work time sheet No. 0504421.

Sample filling of corrective time sheet

It is important to understand:

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

Each type of leave has its own designation: FROM When granting the next paid leave OD If we're talking about about additional paid leave DO For administrative leave, when earnings are not saved U For educational leave with salary UD For educational leave, if the person continues to work a shortened day UD For educational leave, if the salary is not saved R If maternity leave has been issued OJ If the employee is on leave for child care OZ If leave is granted without saving earnings DB If additional without pay The required code is entered in the accounting report card by an authorized employee for each day the person is absent.
For example, the designations “NN” (unknown reason for absence) are replaced with “PR” (absenteeism) or “B” (work hours missed due to illness). It is more convenient to do this in in electronic format, since the replacements are quite extensive. If you need to correct one or two letters, then you can get by with a simple correction in the existing paper. However, there are nuances here. Corrections If the timekeeper has formulated in writing the need for adjustments, and the main timesheet has been printed and filled out, then changes can be made to it without reprinting. Corrections are acceptable for this purpose. They are made by crossing out incorrect data and writing the correct data next to it. However, the margins should include:

Link to the correction sheet, with its number and date of preparation. It can be formulated as “Corrections have been made in accordance with...”.

Because the shift work provides for work on holidays, which are paid at a different rate, then sometimes the PB encoding is used (working weekends). Where are T-12 and T-13 used? In March 2015, the Ministry of Finance approved the form internal document flow. It is required for use:

in government institutions;
unitary enterprises;
contractors performing government orders;
part of state corporations.

Thus, information on how to draw up a time sheet and a sample of filling out the T-12 form are useful for employees of human resources services of companies that are closely related to government funding.
The office of other institutions, out of habit, uses the established forms T-12 and T-13, although there is no strict obligation to fill them out in this form.

Question: After transferring the time sheet to the accounting department, calculating wages and transferring it to the employee’s salary card, an error was discovered that resulted in incorrect wage calculation. How to correctly make corrections to a time sheet?

Answer: Corrections to the working time sheet are made by those responsible for its maintenance. Corrections are made by crossing out incorrect data, reflecting above the crossed out text correct information, also next to the corrected data the date of correction and the signatures of the persons who compiled the document are indicated, indicating their last names and initials.

Rationale: The time sheet refers to the primary accounting documentation for the accounting of labor and its payment (Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment” (hereinafter referred to as the Resolution). The Resolution does not contain provisions on how to make corrections to the time sheet. Since the time sheet is the primary accounting document, it is necessary to be guided. Federal law dated December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), according to Part.

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7 tbsp. 9 of which, a correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their last names and initials or other details necessary to identify these persons.

How to correctly make corrections in the time sheet can be based on paragraph.

4.2 Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105) - (hereinafter - Regulation No. 105), which states that the incorrect text is crossed out with one line and the corrected text is written over the crossed out text. The correction must be made in such a way that the correction can be read.

Thus, taking into account the provisions of Law No. 402-FZ and the norms of Regulation No. 105, after discovering an error in the time sheet, those responsible for maintaining it must make corrections by crossing out incorrect data, reflecting the correct information above the crossed out text, after which it is necessary to indicate the date of correction , as well as put the signatures of the persons who compiled the document, indicating their surnames and initials of these persons.

Depending on the cause of the occurrence, downtime is displayed differently on the time sheet. The designation of downtime will vary depending on who is causing it. We will tell you in the article how to mark a simple one on the report card.

Reasons for downtime may vary

In practice, situations are possible when an employee cannot continue working for economic, technical or organizational reasons. This situation is called downtime (Part 3 of Article 72.2 of the Labor Code of the Russian Federation).

Downtime may occur:

due to the fault of the organization;
due to the fault of the employee;
for reasons beyond the control of the organization and the employee.

If equipment breaks down or other reasons arise that make it impossible for the employee to perform his job function, the employee must report the incident to his immediate supervisor or other representative of the enterprise administration.

You can notify an organization about downtime, either orally or in writing, by writing, for example, a memo about downtime. If the downtime is associated with a strike in which the employee does not participate, then the message about the impossibility of continuing work must be drawn up in writing (for more information, see “Sample memo about downtime”).

To correctly pay for downtime, you need a timesheet

To pay for downtime without errors, you should correctly indicate the downtime on the time sheet.

If an organization uses unified timesheet forms (No. T-12, No. T-13), then to indicate downtime, the codes established by the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 are used, namely:

in case of downtime due to the fault of the employer, the code “RP” or “31” is entered on the timesheet;
downtime due to independent reasons in the time sheet is indicated by the code “NP” or “32”;
if the downtime is due to the fault of the employee, then the code “VP” or “33” is entered on the timesheet.

If a company uses its own time sheet form, then the organization can also develop codes to indicate the reasons for downtime.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Corrective time sheet - sample

Please tell me how to correctly draw up a time sheet for guards? This form refers to documents of the Republic of Belarus and can be downloaded in pdf a r format. The lack of clear legislative regulation regarding the procedure for filling out the correction sheet results in HR specialists certain freedom of action, because there is no responsibility for incorrect filling of this document not provided. 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.

If you wait for them to clear up and hand in the report card later, this will be a violation of the labor code. And then how do you manage - the month is not fully calculated? You can not do it this way. We go to the salary, time sheet, and create a new time sheet, where we indicate the employee. Since the corrective time sheet is compiled according to the same rules as the main one, you can use the usual form already used at the enterprise.

If it is the main document for payroll, then it must be preserved for at least 5 years. An adjustment to the time sheet for the past period is made if incorrectly reflected data on working time recording and return of sick leave is detected. a selection of more fundamental documents on the issue of corrections in timesheets regulations article forms.

A corrective time sheet is often the standard for filling out this document. As a rule, it is prepared at the end of the billing period separately for each employee for whom the adjustment is made. A unified form of a work time sheet (f. You also need to keep in mind the corrective documents are filled out by personnel numbers, not by certain persons. Each of these vacations is individually noted in the time sheet and it is worth paying separate attention to the more common types of vacation and their registration.

05/16/2016 how to fill out a correction sheet

If you use your own form of time sheet, then in this case we advise you to issue an order on the appointment of the person responsible. The employee's article was returned to work, registration, payments, tax consequences in accordance with sub.

Sample corrective time sheet

From a purely human point of view, employees usually call and warn. for example, the designation nn (unknown reason for absence) is replaced by pr (absenteeism) or b (work hours missed due to illness). Record keeping is done in accordance with the actual situation and instructions for use and.

Working time sheet form T13 is used to control when filling out the first one.

Also, on the T-12 form there is no block for calculating the amount of remuneration.

standards of forms and instructions for filling them out were approved by the Decree of the State Statistics Committee of the Russian Federation dated This means that the first time sheet. The result of days worked does not include weekends, business trips, sick leave, absenteeism of employees, t. 91 of the Labor Code of the Russian Federation), attendance and absences for work must be reflected once a day on the timesheet. Containing subsequent errors name medical time sheet old standard. If adjustments are needed for several employees, then it is more convenient to prepare a correction sheet for each employee separately. In this case, the data from the corrective document is entered into the main paper.

E.V. Orlova, head of the audit department of PARTI LLC

Business trip days in the timesheet are closed “8”: correcting the error

This can happen if the timekeeper incorrectly marks the business trip on the timesheet. And sometimes “eights” appear simply due to late receipt of information about a business trip.

If the timesheet with incorrect entries has not yet been closed, then simply rewrite it, indicating the necessary codes. And if the settlement with the employee has already been made and the days of the business trip are paid based on the salary, and not the average earnings Art. 167 Labor Code of the Russian Federation; clause 9 of the Regulations, approved. Government Decree No. 749 dated October 13, 2008, you will have to correct the time sheet and recalculate the salary. We'll talk about how to do this.

Correcting the time sheet

This should be done immediately after it is discovered that an error has occurred. In our opinion, there is no need to issue a separate order in order to correct the report card. You already have an order to send an employee on a business trip, it indicates its dates, there is a job assignment with a completed section “Brief report on the completion of the assignment.” If the business trip order was not canceled or changed for any reason, then it will be the basis for correcting the time sheet.

Changes to the time sheet must be certified by the signatures of those persons who originally signed it and by the seal of the organization.

No.	Last name, initials, position (specialty, profession)	Personnel Number	Notes on attendance and absence from work by day of the month			Worked for		Corrected in relation to Volkov I.I. for the 4th-6th of the month from “I” to “K”, from “11” to “8”, from “20” to “17”, from “88” to “64”, from “159” to “135” believe. Order No. 17-k dated 02/01/2013
			4	5	6	half of the month (I, II)	month
			19	20	21	Days
						Watch
1	2	3	4			5
...
04	Volkov I.I. Manager	017	I K	I K	I K	11 8	20 17
			8	8	8	88 64
			I	I	I	9	159 135
			8	8	8	71
...

Responsible person

Worker

Head of structural unit

We recalculate employee payments

<или> the employee was paid exactly as much as he was supposed to. This is possible in a situation where average earnings and salary for business trip days are the same. In addition, many organizations practice additional payments to employees before salary in cases where average earnings are less than the current salary during a business trip. If in your documents ( collective agreement, regulations on remuneration, regulations on business trips) there are such provisions, there will be no need to recalculate payments;

WE TELL THE MANAGER

Overpayment due to incorrect reflection of information in the timesheet is neither a counting error nor the result of employee dishonesty Art. 137 Labor Code of the Russian Federation; clause 1 art. 1102, paragraph 3 of Art. 1109 Civil Code of the Russian Federation; Determination of the Supreme Court dated January 20, 2012 No. 59-B 11-17; Determination of the Moscow Regional Court dated October 12, 2010 No. 33-19764. Therefore, it cannot be recovered from the employee.

<или> salary is above average earnings. Then all you have to do is ask the employee to return the overpaid amount. The organization has no right to withhold money from an employee without his consent. It will not be possible to recover this amount through the court. Art. 137 Labor Code of the Russian Federation;
<или> salary is below average earnings. In this case, the employee must be paid additionally, including compensation for late payment. It is calculated based on 1/300 of the rate of the Central Bank of the Russian Federation in force during the period of late payment and the amount not paid on time (that is, without personal income tax) Art. 236 Labor Code of the Russian Federation.

In any case, it is better to draw up an accounting statement and record in it what the error in the time sheet led to - overpayment or underpayment. Now let's look at the accounting procedure in the last two cases.

The employee was overpaid

If the employee refuses to return the money, adjust only the income tax. After all, amounts paid in excess during a business trip are unreasonable payments. That is, during the business trip you need to submit an updated income tax return, reducing labor costs (in terms of wages), pay additional tax and pay penalties and clause 1 art. 54, Art. 75, para. 1 clause 1 art. 81 Tax Code of the Russian Federation. But there is no need to reduce personal income tax and contributions (there was a payment to the employee), so there is no need to make any changes here.

Suppose the employee agreed to return the overpayment voluntarily. To do this, he must write a statement stating that he asks to withhold the overpaid amount from the next payment. Or the employee can return the money directly to the cashier using a receipt order.

Overpayment to an employee means that you have an income tax arrears in the tax (reporting) period to which the business trip relates (in terms of over-accrued wages and insurance premiums from it, which were taken into account in “profitable” expenses). Therefore, it is necessary to pay the arrears and penalties and submit an updated income tax return for this period. clause 1 art. 54, Art. 75, para. 1 clause 1 art. 81 Tax Code of the Russian Federation. In the clarification, you must indicate the correct amount of tax calculated taking into account the changes.

And overpayment does not lead to an underestimation of contributions, so there is no need to make changes to the calculations Part 2 Art. 17 of the Law of July 24, 2009 No. 212-FZ. You can simply adjust the base of the current period taking into account this overpayment.

The employee was underpaid

If you pay an employee extra money, you will not need to make corrections to the reports previously submitted to the Federal Tax Service and funds. After all, you accrue the amount due to the employee in the current period. Consequently, it is in this period that it is included in the “profitable” labor costs. subp. 6 hours 2 tbsp. 255, paragraph 4 of Art. 272 Tax Code of the Russian Federation, and to the insurance premium database Part 3 Art. 15 of the Law of July 24, 2009 No. 212-FZ; Letter of the Ministry of Health and Social Development dated May 28, 2010 No. 1376-19. Thus, you have neither arrears in taxes and contributions, nor errors in previously submitted calculations and personalized accounting information.

We make corrections to accounting

Changes to accounting must be documented in an accounting certificate. The procedure in this case depends on the moment the error is discovered in the report card. Let's consider possible situations.

Errors in accounting resulting from incorrect completion of time sheets for posted workers are usually considered insignificant and clause 3 PBU 22/2010.

SITUATION 1. An error was detected in the current year's timesheet before it ended.(this is what happens most often). Corrections are made in the month the errors are discovered and clause 5 PBU 22/2010 based on the corrected timesheet and accounting certificate.

Contents of operation	Dt	CT
As of the date the error was discovered in the current year
If you overpay
REVERSE The employee’s salary for business trips was adjusted (by the amount of the difference between the current salary and average earnings)	20 “Main production”,
REVERSE The accrued amount of insurance premiums has been adjusted	20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”, etc.
REVERSE The amount of accrued personal income tax has been adjusted	70 “Settlements with personnel for wages”
With additional payment
You make the usual entries for calculating surcharges, personal income tax and contributions

SITUATION 2. An error in last year's report card was discovered after its completion, but before signing the accounting statements for last year. Make the same entries as in situation 1, but only as of December 31 of the reporting year. clause 6 PBU 22/2010.

SITUATION 3. An error in the report card for last year was discovered after the annual accounting report was signed. It is corrected by records on the date of its discovery in the current year. clause 14 PBU 22/2010.

Contents of operation	Dt	CT
As of the date of detection in the current year of an error from the previous year
If you overpay
The amount of overpayment to the posted worker is reflected	70 “Settlements with personnel for wages”	91-1 “Other income”
Overpayment of insurance premiums taken into account	69 “Calculations according to social insurance and provision"	91-1 “Other income”
Reflects the debt for the return of excessively withheld personal income tax L clause 1 art. 231 Tax Code of the Russian Federation	68 “Calculations for taxes and fees”	70 “Settlements with personnel for wages”
With additional payment
The amount of additional payment to the posted worker is reflected	91-2 “Other expenses”	70 “Settlements with personnel for wages”
Accrued insurance premiums from the additional payment amount	91-2 “Other expenses”	69 “Calculations for social insurance and security”
Personal income tax accrued on the amount of the additional payment	70 “Settlements with personnel for wages”	68 “Calculations for taxes and fees”

Despite the fact that the difference between the average earnings and salary may be quite small, as you can see, there will still be a lot of hassle associated with correcting the error.

In addition, the organization may lose money if the employee refuses to return the overpayment. Therefore, it makes sense to reprimand the timekeeper or other employee who is guilty of having incorrect information on the timesheet.

A corrective time sheet exists for the convenience of making changes to an already completed time sheet. The correction paper can be issued for one employee or for the entire staff. The main requirement for it is the provision of new information about where the employee of the organization was actually located, whether he was at work, and if absent, then for what reason.

FILES

Designations

If an employee is not present and the reason for this phenomenon is unknown, then “NN” is usually written on the time sheet. If it turns out that the reason is the employee’s illness (and sick leave was provided), then in place of these “NN” the designation “B” is affixed.

And if there were no valid reasons for missing a working day, then the designation “NN” should be replaced with “PR”, which means that there was absenteeism. There are other designations for each day of work and type of activity.

Purpose

The working time sheet, according to labor legislation, is filled out and submitted at least twice a month (this is clearly stated in Article 136 of the Labor Code of the Russian Federation). It is according to his data that employees of the organization are paid wages.

However, quite often there are situations when an employee is absent from work for unknown reasons. If you wait for them to clear up and hand in the report card later, this will be a violation of the Labor Code. Therefore, they resort to drawing up correction sheets. Form for corrective time sheets in commercial organizations presented . And in budgetary institutions standard form number 0504421 is used. However, the latter can also resort to T-13.

Important! The difference between a corrective time sheet and the main one is the type designation in the document header (main or corrective), as well as in the numbering. There is no numbering in the main time sheet, while corrective documents, in addition to their identification, always have serial number.

Changes to the same document can be made repeatedly by one or several employees. Therefore, the full name of the document may be “Corrective time sheet No. 1, adjustment number - 2.” This means that the second adjustment option is received for the first time sheet.

In this case, the data from the corrective document is entered into the main paper. For example, the designations “NN” (unknown reason for absence) are replaced with “PR” (absenteeism) or “B” (work hours missed due to illness).

It is more convenient to do this electronically, since the replacements can be quite extensive. If you need to correct one or two letters, then you can get by with a simple correction in the existing paper. However, there are nuances here.

Corrections

If the need for adjustment has been formulated in writing by the timekeeper, and the main time sheet has been printed and filled out, then changes can be made to it without reprinting. Corrections are acceptable for this purpose. They are made by crossing out incorrect data and writing the correct data next to it. However, the margins should include:

Link to the correction sheet, with its number and date of preparation. It can be formulated as “Corrections have been made in accordance with...”. If the phrase does not fit completely, then simply the name of the document, with its number and date, is enough.
Signatures of all persons who signed the main report card.
Deciphering signatures.
Positions of employees responsible for filling out the paper, as well as the head of the organization.

Time periods

The corrective time sheet can be received by the accounting department within six months after the main time sheet is closed. Even then, the accounting department must recalculate wages. Although, according to the recommendations, the timekeeper compiles it and submits it no later than the 5th of the current month.

Important nuances

While on a business trip, the employee maintains a time sheet independently. For this he is entitled to an additional payment, since the amount labor responsibilities increases. Therefore, if for some reason it is necessary to make changes to such a timesheet, then it must be completed by the employee himself, since in this case it is he who is responsible for the correctness of the specified data.

If adjustments are needed for several employees, then it is more convenient to prepare an adjustment sheet for each employee separately. This way you can minimize the possibility of errors in accounting.

Possible mistakes

In court proceedings there are often cases in which:

There is no note on the employee's absenteeism on the report card. Every day, the timekeeper must mark “NN” if the employee is not there, and not try to find out the reason and leave filling out “for later.”
The employee presented sick leave from the previous period or the sick leave was returned. This behavior is detrimental to the employer.
The report card does not contain the manager's signature. Or, in addition to the time sheet, no additional evidence was provided of the employee’s absence from the workplace.

How long is it stored?

The storage time of a document directly depends on its functionality:

If the corrective time sheet is used only as a document that contains information about the company’s activities, then it must be kept for a year.
If it is directly related to the calculation of taxes for the organization (and this happens in the vast majority of cases), then the storage period increases to 4 years.
If it is the main document for payroll, then it must be preserved for at least 5 years.
And if in the organization there are harmful or hazardous conditions labor (which impose an obligation on employees to work in them), then the document is stored for at least 75 years.

Incorrect execution of the corrective work time sheet, in accordance with Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, can cost the employer up to 80 thousand rubles.

(Resolution dated January 5, 2004 No. 1). Previously, unified forms were mandatory, employers could not use their own work, but now the Goskomstat samples are advisory in nature.

The working time sheet (filling sample T-13) is adapted for automated registration. It is used in departments that are equipped with turnstiles with automatic recording of the time of arrival and departure of personnel and is maintained electronic journal working time recording. The T-12 form combines the capabilities of recording time worked and calculating wages.

In the public sector, the time sheet form according to OKUD 0504421 is used; the template for filling it out differs from the templates used by commercial firms. The structure of this document was approved by the Ministry of Finance of the Russian Federation in order No. 52n dated March 30, 2015.

Rules for filling out a time sheet 2018

The document is issued monthly in a single copy. You can enter data into it manually or using computer equipment. The employee who is responsible for the accuracy, completeness and timeliness of drawing up the timesheet is appointed by the head of the enterprise by order.

How to fill out a time sheet:

the document begins to be prepared for completion before the start of the next calendar month;
the title part must reflect information about the employing company, division, start and end dates of the accounting period;
information identifying employees (full name, position) is entered in the table block;
the days of the month are delimited by columns;
in the cells at the intersection of dates and surnames, information about hours worked and shifts is displayed;
weekends and holidays must be marked with special symbols;
data on work performance for each employee is entered into the document daily;
information about no-shows good reasons must have documentary justification;
For lateness and absenteeism, special alphabetic codes are used.

The HR inspector and other responsible persons must know how the time sheet is filled out and follow this procedure. The finished document must be certified by the signature of the head of the company - without this element, the form cannot be accepted for accounting by the accounting department, it is not considered valid.

Time sheet: sample filling for enterprises with private capital

Completed forms T-12 and T-13 contain uniform alphanumeric codes. These characters must be deciphered on the title page. If it is necessary to enter additional codes, they are approved by the business entity by internal order. For example, attendance at workplaces during the daytime can be indicated by the code “I” or “01” if the work was carried out in night shift, then use the code “H” (“02”). Full list standard code designations are given in Order of the State Statistics Committee No. 1, dated 01/05/2004.

The time sheet must contain data not only on full name. employee, but also according to his current position. If an employee works at an enterprise in two positions on a part-time basis, information on working hours is entered separately for each position. Enterprises and individual entrepreneurs have the right to independently develop a time sheet template and enter it into the internal document flow system by their own order. An example of filling out a working time sheet (2018) using the T-12 form can be found.

Time sheet 0504421: sample filling for public sector employees

The form is intended for use by budget structures only. The document can be primary or corrective. For correction sheets, it is necessary to indicate the serial number of the amendments. The form provides two results for working out:

in column 20, data on hours worked for the first half of the month is entered, which are needed to calculate the advance;
Column 37 reflects information on work for the full month.

In relation to form 0504421, the sample filling does not contain data on the calculated wages. Businesses can add new columns or rows to the document template, but they cannot delete existing columns. IN accounting policy the business entity must indicate the method for drawing up the timesheet:

Form 0504421, a sample of its completion may contain data only on deviations from the normal duration of a shift or workday. Total no-show rates will be recorded in the summary columns.
Also, timesheet 0504421, the sample for filling it out can only reflect data on actual work. The final columns show the value of work done by turnout.

The example presented here for filling out a report card in 2018 using the method of registering deviations involves filling out two lines for each person. The bottom line indicates the reason for deviations. For this, special letter codes are provided - B (weekends), O (vacations), K (business trips), A (failure to appear with the permission of management), etc. In the top line, if there is a recorded deviation, the number of hours of absence from the workplace is indicated.

If one person had two reasons for not going to work during the day workplace(but at different hours), then the work is reflected in two lines, that is, position and full name. the employee is duplicated in the line below. This is necessary to reflect several letter codes with one date and identify the number of hours of absence for each reason separately.