Spent by each employee of the company. This form timesheets are needed for automated processing of credentials (for example, using special turnstiles). The time sheet must reflect the duration of hours worked and unworked by employees (in hours and minutes).
It is necessary to fill out the unified form T-13 in accordance with the Instructions approved by the Decree of the State Statistics Committee of Russia No. 1 dated January 5, 2004. The use of the unified form is not mandatory, you have the right to develop the form yourself.
A sample of filling out a unified form T-13
Unlike form No. T-12, form T-13 is not divided into separate sections, but contains only cells. If you decide to fill out the time sheet in the unified form T-13, then you can fill out the time sheet in one of the following ways.
- The method of continuous filling of attendances and absenteeism at work. At the same time, in column 4, on the day when the employee, for example, worked overtime (at night, on weekends), you must indicate the normal working hours and overtime in one cell through a slash or in brackets. For example, in the top cell you fill in - "I / S", and in the bottom cell - "8/2", where "8" is the normal duration of work established by the employee and worked out by him, and "2" is worked out overtime.
In addition, additional lines can be entered in column 4 opposite the last name and initials of the employee specifically to display overtime work there. To add additional lines to the form, you do not need to issue an order to change the details of the forms.
- The method of registering only deviations from the norm (absences, overtime hours, etc.). At the same time, on the day when the employee, for example, worked overtime, in the upper lines of column 4, you need to put down letter code"FROM". The bottom lines of this column should indicate the length of the working day in overtime mode.
At the end of the month, complete:
- columns 5 and 6, in which it is necessary to indicate the total number of days and hours that the employee worked for half a month and a month;
- columns 7, 8, 9 - data for payroll are entered in them;
- columns 10, 11, 12 and 13, which indicate, respectively, the code of the reason for the absence and the number of days (hours) of the employee's absence.
The time sheet is compiled for the month in one copy for all employees. It is compiled by a person authorized for this (for example, a personnel manager). The time sheet must be signed on the last day of the month for which it is drawn up. The report card is signed by the head of the department or organization and the employee of the personnel department. After the time sheet is completed and signed, it is transferred to the accounting department.
Read the sample of filling out the T-13 form in order to correctly fill out the form and avoid mistakes. A sample of filling out the unified form T-13 is given below.
The Labor Code of the Russian Federation (Article 91) establishes the obligation of the employer to keep records of the time worked by employees. For this, unified forms of the time sheet for 2019 (TURV) are provided, approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1. 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 in the automated processing of credentials. Below is the form of the time sheet for 2019.
Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015 approved the form OKUD 0504421 for use by authorities state power (government bodies), organs local government, management bodies of state non-budgetary funds, state (municipal) institutions. The same order defines the procedure for its completion and application. We offer you to choose the appropriate one and download the time sheet (simple form).
Form T-12
Form T-13
Form OKUD 0504421
How to record hours worked
For any duration labor day, regardless of the set modes, working time can be reflected in the accounting table in two ways:
- the method of continuous registration of attendance and absence from work;
- by registering only deviations (absences, overtime hours, etc.).
If the length of the working day (shift) is unchanged, only deviations can be recorded, since the terms of the employment contract or the internal labor regulations determine the number of working hours for each day of work.
If the number of hours worked in various days(shifts) may be different, for example, with a summarized accounting of hours 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 the work within the established norm for this category of hours worked.
Marks in the time sheet on the reasons for absenteeism, work in the mode part-time or at the initiative of an employee or employer, reduced working hours, etc. are made on the basis of documents properly executed (a certificate of incapacity for work, a certificate of fulfillment of state or public duties, a written warning about downtime, a statement of part-time employment, a written consent of the employee in cases where established by law, etc.).
How to fill out a calendar (sheet) of working hours for 2019
When compiling, it is necessary to be guided by the Instructions for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (hereinafter referred to as the Instructions). In this case, are used. So, when reflecting the amount of hours worked, an alphabetic (Y) or numeric (01) code is affixed 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 form OKUD 0504421
Who completes the timesheet
The time sheet, the blank form of which you could download above, is filled out by an authorized person. If TURV for each division of the organization is conducted separately, then it is advisable when appointing responsible person issue an order indicating the position, last name, first name, patronymic of the employee responsible for compiling the time sheet for each structural unit, and the person replacing him during his absence.
Sample order for the appointment of a responsible
Weekends and holidays in the report card for 2019
They are reflected in accordance with, where 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 can 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 an alphabetic (B) or numeric (26) code. It does not affect the wage rate.
If, at the initiative of the company, employees receive an additional day off, and the company reduces their work rate per month, then the employees receive a full salary, and these days are not paid by the company. For such days, the report card provides an alphabetic (B) or numeric (26) code.
Another case of establishing an additional day off by a company is when employees go on a day off, and the company pays these days according to the average. It turns out that for the days worked, employees receive a salary, and for additionally paid days off - the average salary. For such a case, the report card provides an alphabetic (OB) or digital (27) code.
Time sheet retention period
Such an accounting table is a personnel document relating to the organization of labor, for which Art. 22.1 of the Law on Archives, a special period of storage is established, namely:
- five years from the end of the year in which it was drawn up, if the time sheet took into account the work done only by those workers who work under normal working conditions;
- 50 years from the date of compilation of the TDT, if it took into account the work of employees engaged in hazardous or hazardous work.
Accounting and taxes
Based on the data in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's look at the main risks.
When passing tax audits, including for 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 found, the amount of income tax indicated in the reports will be recognized as incorrect, which will entail the imposition of penalties.
From the employee's earnings, the organization, as a tax agent, must find out whether this person is tax resident RF in order to use the correct tax rate in the calculation. It is the report card that will be able to confirm the actual location of the employee in the country. Particularly should be taken into account this feature those employers who send employees on business trips to Belarus or Kazakhstan, because they do not make any marks in the citizen's passport when crossing these borders. When controversial situation the company will be able to prove that it applied the correct rate, withheld and accrued personal income tax in full.
Correctly filling out the time sheet guarantees the company the ability of the FSS to count the costs of the sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.
Unified form T-13 is a document that can be used as one of the options for maintaining a time sheet. Consider what are its features and where to find this form.
When Form T-13 Applies
Every employer is obliged to keep records of the working time of his employees (Article 91 of the Labor Code of the Russian Federation). He can use for this any form suitable for the peculiarities of his mode of work, including those developed by himself.
There are 2 forms approved by one resolution of the State Statistics Committee, which can be used for the purposes of accounting for hours worked, either unchanged or in a modified form:
- Form T-12, the 1st section of which is built as a time sheet.
- Form T-13, which, in fact, is called the time sheet.
Form T-13 was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. You can download it on our website.
The tables of the 1st section of the T-12 form and the T-13 form are very similar, but there are differences:
- Data on the days of the month related to a particular employee in the T-12 form are arranged in a horizontal direction sequentially from the first to last day. In the T-13 form, they are divided into 2 parts (half of the month), which are located one under the other.
- Taking into account the fact that for each day, in addition to the number of hours worked, the reason for the presence or absence of an employee at work is indicated, due to the peculiarities of constructing tables in the T-12 form, each person is assigned 2 lines, and in the T-13 form - 4 lines.
- In the final part of the table of form T-13 there are columns that are absent in the form T-12. They reflect the codes of wage types and the corresponding account accounting, which will take into account the accrued wages.
You can use any of these forms. The determining factor is the very fact of its existence. Without a reliable time sheet, the correct calculation of wages is impossible.
Approval of the procedure for maintaining form T-13
The procedure for filling out the T-13 form may have its own nuances for each specific employer, so it is advisable to fix it in the appropriate document (instructions or manual). Reflections in it will require the following points:
- Appointment of a person (or persons) responsible for maintaining the time sheet.
- The need to maintain separate time sheets for departments.
- Approval of additional codes for exits or absenteeism.
- Approval of the order in which data is reflected in the time sheet: all facts of presence / absence or only absenteeism.
- Determination of the order of reflection of data on exits / absenteeism in complex or non-standard situations.
Filling out the T-13 form
The heading of the T-13 form contains information about the employer (name, OKPO code, name of the unit), the number and date of the document, the period for which it was drawn up.
The basis for entering an employee in the time sheet is an order for his employment, and for exclusion - an order for dismissal. Full name data for each employee is indicated in full. All reasons for absence must be documented.
When filling in the data specific person in the 1st top and in the 3rd from the top lines, the reason for the presence / absence is indicated with an alphabetic or numeric code, and in the lines below them (2nd and 4th) - the number of hours worked. For absentee data, the rows for the number of hours are either zero or nothing. Extra days for a particular month are crossed out with an "X". Weekends are marked with the letter "B". The length of a normal working day indicated in the time sheet must correspond to the number of hours established in employment contract employee or defined by law (for example, for shortened pre-holiday days). The duration of overtime work is determined by the order of the employer.
For types of absence taken into account in calendar days(vacation, sick leave), the mark is made in a continuous way, i.e. including weekends. Departure/arrival on a day off associated with a business trip is marked as the day of the business trip.
A sample of filling out the T-13 form for an 8-hour working day with a 40-hour working week you can download on our website.
In this example, work takes place on a weekend. It is carried out by order of the head with the consent of the employee. The order must indicate how this day will be paid: either in double the amount (Article 153 of the Labor Code of the Russian Federation), or by providing time off on a working day.
Where to get codes for the T-13 form
The most commonly used presence / absence codes at work (alphabetic and numeric) are placed on the 1st sheet of the T-12 form. If necessary, you can develop additions to them or your own table of such codes.
As codes for the type of payment affixed when filling out the final part of the table of the T-13 form, which is not in the T-12 form, for the sake of data comparability, it is more reasonable to use the codes given in Appendix 1 to the order of the Federal Tax Service of Russia dated 10.09.2015 No. ММВ-7- eleven/ [email protected] The codes from this application are used when filling out the 2-NDFL form.
You have been assigned to keep a time sheet, but for some reason management cannot provide your workplace specialized software. This does not mean that you can not make your work easier. The T-12 form is easy to find on the Internet. It is quite feasible to draw a table according to the model in Excel, without having much experience. And this article will help you to create formulas and automate the work.
It does not make sense to consider here the text part of the document listing the codes that fill the time sheet. Formulas are needed directly in the accounting section. Let's talk about her. But first, make sure that in the Excel options is enabled auto mode calculations ( File - Options - Formulas - Book Calculations), otherwise you will have to repeatedly press the key F9 .
The form of the time sheet provides for an indication of the beginning and end of the reporting period. Arrange this section at the top of the document. Then you need to number the days and highlight non-working days. This is quite difficult, so work in stages. First, format the cells in which dates will be visible:
- select the cells for the first half of the month, press the key CTRL and select the remaining cells with dates;
- click on the window icon for the group Number and in the opened window on the tab Number select first the date, then All formats, in line Type of enter DD(this means that two characters are allocated for the day number, and the month and year will be hidden);
- confirm your actions OK or ENTER).
Now in the cell reserved for the first date of the month, enter a reference to the cell with the beginning of the period: =B2.
In the second cell with the date, enter a formula that increases the previous one by one: = D4+1 .
Copy this formula into the remaining cells of the first half of the month. For the second half of the month, the difference will be only in the formula for the start date (= R4+1 ), in the remaining cells, each previous one should increase by one.
The reporting period can be different: from 1 to 30, 31, 28 or 29. Starting from the 29th, there may be no dates, so edit the formula in the cell corresponding to this date ( =IF(AF4<$D$2;AF4+1;"") ) and copy it over the remaining days.
In order to highlight weekends and holidays among the received dates, you can use the auxiliary table created on the second sheet. All formulas are visible in the figure. Holidays are celebrated by hand.
In the report card, select the first date of the month, open the list with the team Conditional Formatting, select Rule Management, in the window that opens, create two rules (each with the button Create Rule). Please note that cell references with formatted date must be mixed (before the letter, the sign $ not marked).
To apply the settings to other dates, use the button Sample Format:
- select a cell for which the format is already configured;
- click the button;
- select all cells that should have the same parameters.
Well, and finally, issue a count of appearances and absences.
Appearances and absences are recorded daily, the results will change accordingly, and by the end of the month the report card is ready.
All the techniques discussed in the article are available in different versions of Excel. You can use them both when compiling a time sheet, and when drawing up other accounting documents.
The form of the time sheet in the form of T-12 and T-13
The time sheet is a personnel document that reflects the presence / absence of employees at their workplaces. If the employee did not show up for work, the reason for the absence is indicated. In addition, information about the total number of days and hours worked per month is entered in the time sheet.
For these purposes, a form is used in the form T-12 or T-13. The latter will be considered as an example.
Expert opinion
Maria Bogdanova
More than 6 years of experience Specialization: contract law, labor law, social security law, intellectual property law, civil procedure, protection of the rights of minors, legal psychology
The obligation of the employer to keep track of time was even enshrined at the legislative level - in article 91 of the Labor Code of the Russian Federation "The concept of working time". In 2019, just as before, it will be possible to go in 2 ways: draw up a document on your own based on the available samples or use the unified form, which was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. For budgetary state (municipal) institutions, there is a form of a report card, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.
In 2019, the calendar period for keeping timesheets will not change, it will be 5 years for ordinary companies and firms and as much as 75 years for industries located in the far north or potentially carrying increased danger (heavy, harmful and other enterprises).
It is not recommended to close the time sheet ahead of schedule a few days before the end of the billing month. Although this often happens. For example, the time sheet is signed on the 27th and all employees are given working days from the 27th to the 30th (31st). As a result, if an employee falls ill, takes a vacation at his own expense, etc., it may turn out that he was paid “extra” wages. In this case, it will have to be deducted from the next month's accruals as an unworked advance payment issued to the employee on account of wages (part 2 of article 137 of the Labor Code of the Russian Federation).
Filling out the T-13 form
The table can be filled in 2 ways:
Record all attendances and absences from work each day (discussed below)
Mark only absenteeism, lateness and other "violations" of the working day
At the top of the form we indicate the name of the organization or individual entrepreneur, the number of the document and the date of its compilation.
Column "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.
Column "Reporting period". Specify the period of time for which the document is drawn up (usually a month).
Column 2 and 3. Name, position and personnel number of the employee.
Column 4. All appearances and absences are recorded. Each calendar day corresponds to a separate cell, consisting of two cells. The upper cell indicates the letter code, and the lower cell indicates the number of hours worked for that day, or this cell can be left empty, provided that the working time is recorded in days.
All code designations (alphabetic and digital) are indicated in the form in the T-12 form, the following codes are most used:
I am a full time worker
B - weekend or holiday
K - business trip
B - temporary disability (sick leave)
OT - basic paid leave
Count 5. The upper cell indicates the number of days worked for each half of the month. At the bottom - the number of hours worked for the same period.
Column 6. Data for the entire month is indicated: the upper cell is the number of days worked, the lower cell is the number of hours worked.
Column 7-9. Provide information for payroll. If one type of remuneration was used for all employees, then in the header of the table we find two columns: “Type of payment code” and “Corresponding account” - and fill them in with the appropriate data.
In this case, the lower columns 7 and 8 remain empty. Only 9 columns are filled. And if several types of wages were used, then we fill in columns 7,8,9, and do not touch the columns in the header of the table.
Column 7(if necessary). Payment type code. A complete list of codes is available. The sample uses: 2000 - payment of labor duties (salary) and 2012 - vacation pay
Column 8. The corresponding account is indicated according to the chart of accounts.
Column 9. The number of days and hours worked per month corresponding to this type of payment.
Column 10, 11, 12, 13. Data on the reasons for the absence and lateness of employees are indicated (code and number of days, hours of absence of the employee at the workplace).
- Picture 1 (click to enlarge) -
