Labor legislation obliges employers to keep records of time worked by employees. Organizations must take into account hours worked, regardless of legal status and individual entrepreneurs. Especially for this purpose, the State Statistics Committee has developed and approved forms of the Time Sheet N T-12 and N T-13.
We will provide instructions for filling out, which will help you correctly reflect the data and use the timesheet rationally.
Why do you need a time sheet?
The working time sheet, approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1, helps the personnel service and accounting department of the enterprise:
- take into account the time worked or not worked by the employee;
- monitor compliance with the work schedule (attendance, absence, lateness);
- have official information about the time worked by each employee for calculating wages or preparing statistical reports.
It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. The HR officer must track attendance and, if necessary, justify the penalty imposed on the employee.
A time sheet refers to the forms of documents that are issued to an employee upon dismissal along with work book at his request (Article 84.1 of the Tax Code of the Russian Federation).
It is worth noting that the unified forms of timesheets N T-12 and N T-13 are not required for use from January 1, 2013. However, employers are required to keep records (Part 4 of Article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other ways to control the time employees spend at work. But in fact, the form format developed by Gostkomstat is quite convenient and continues to be used everywhere.
Who keeps the time sheet in the organization
According to the Instructions for the use and completion of forms of primary accounting documents:
- the time sheet for 2019 is compiled and maintained authorized person;
- the document is signed by the head of the department and the HR employee;
- after which it is transferred to the accounting department.
As we can see, the rules do not establish the position of the employee who keeps the time sheet. Management has the right to appoint anyone to perform this task. For this purpose, an order is issued indicating the position and surname responsible person. If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract. Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer. The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant.
In small companies such a long chain is not followed - the accounting sheet is kept personnel worker, and then immediately transfers it to the accounting department.
What is the difference between forms N T-12 and N T-13 Timesheets?
Two approved forms of topics differ; one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees regarding wages. But if the company settles payments with personnel as separate species accounting, section 2 simply remains empty.
Filling out a time sheet
There are two ways to fill out the timesheet:
- continuous filling - all appearances and absences are recorded every day;
- filling in by deviations - only lateness and no-shows are noted.
Let us give as an example instructions for filling out the T-13 form using the continuous filling method.
Step 1 - name of the organization and structural unit
At the top, enter the name of the company (full name of the individual entrepreneur) and the name of the structural unit. This could be a sales department, a marketing department, a production department, etc.
Step 2 - OKPO code
OKPO - all-Russian classifier enterprises and organizations. Contained in Rosstat databases, it consists of:
- 8 digits for legal entities;
- 10 digits for individual entrepreneurs.
Step 3 - document number and date of preparation
- The document number is assigned in order.
- The date of compilation is usually the last day of the reporting month.
Step 4 - reporting period
Time sheets are submitted per month - the period from the first to last number August in our case.
Step 5 - employee information
A separate line is filled in for each department employee.
- Serial number in the report card.
- Last name and position of the employee.
- A personnel number is assigned to each employee and is used in all internal accounting documents. It is retained by the employee for the entire period of work in the organization and is not transferred to another person for several years after dismissal.
Step 6 - information about attendance and number of hours
To fill out information about employee attendance and absence, abbreviated symbols are used. You will find a list of them at the end of the article in a separate paragraph. In our example for employee Petrov A.A. 4 abbreviations used:
- I - attendance (in case of attendance, the number of hours worked is recorded in the bottom cell);
- On a weekend;
- K - business trip;
- OT - vacation.
Step 7 - total number of days and hours for the month
- In the 5th column indicate the number of days and hours worked for every half month.
- In the 6th column - the total number of days and hours for the month.
Step 8 - information for payroll
The payment type code determines the specific type of cash payment, encrypted in numbers. Full list See the end of the article for codes. The example uses:
- 2000 - salary (wages);
- 2012 - vacation pay.
- Corresponding account is an accounting account from which costs for a specified type of remuneration are written off. In our case, the account for writing off salaries, travel allowances and vacation pay is the same.
- Column 9 indicates the number of days or hours worked for each type of remuneration. In our case, the days of attendance and business trips are entered in the top cell, and the days on vacation are entered in the bottom cell.
If one type of remuneration (salary) is applicable to all employees during the month, then the code of the type of payment and the account number are written at the top, columns 7 and 8 are left empty, indicating only the days or hours worked in column 9. Like this:
Step 9 - information about the reasons and time of no-show
Columns 10-12 contain the code for the reason for absence and the number of hours of absence. In our example, the employee was absent for 13 days:
- 3 days - due to a business trip;
- I was on vacation for 10 days.
Step 10 - signatures of responsible persons
The accounting sheet is signed at the end of the month:
- employee responsible for maintenance;
- head of department;
- personnel worker.
How to mark vacation on a time sheet
Before marking vacation on your time sheet, it is important to know the following points:
- what type of leave to indicate;
- vacation period - from what date to what date the employee rests;
- what method is used to fill out the timesheet - continuous or only deviations are recorded?
Different types of leave are indicated in the report card by the following abbreviations:
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regular paid leave |
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additional paid |
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administrative (without saving salary) |
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educational with salary retained |
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on-the-job training (shortened day) |
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educational without saving salary |
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for pregnancy and childbirth |
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child care up to 3 years old |
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without saving the salary in cases provided for by law |
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additional without saving salary |
When using both methods of filling out the timesheet symbol vacation leave is entered for each day the employee is absent. It’s just that when using the continuous method, the remaining days are filled with turnouts (conditional code “I”), and when using the method of taking into account deviations, they remain empty.
Other designations and codes in the table
Let's bring letter designations, used in the time sheet in the form of tables.
Presence at the workplace:
Absence from work:
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temporary disability (sick leave) with payment of benefits |
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temporary disability without benefit payment |
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shortened working hours in cases provided for by law |
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forced absenteeism due to illegal removal (dismissal) |
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failure to appear in connection with the performance of state (public) duties |
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absenteeism without good reasons |
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part-time mode |
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weekends and public holidays |
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additional paid day off |
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additional unpaid day off |
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strike |
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unknown reason for absence |
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downtime due to the employer's fault |
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downtime due to reasons beyond anyone's control |
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downtime due to the employee's fault |
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suspension from work (paid) |
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dismissal without retention of salary |
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suspension of work in case of delay in salary |
We will only give basic digital codes of types of remuneration (Full list- in Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/706@):
Completed sample time sheet
Each organization must keep daily records of the presence of employees at their workplaces; for this, the HR department uses a unified form of time sheet in the T-13 form. It allows you to record their presence, lateness and absence, the reasons for which can arise for various reasons, both valid and not valid. Based on the timesheet data at the end of the month, the accounting department calculates wages employees, especially for those employees whose wages are based on the time they are present at the workplace.
Timesheet fulfills important role in the operation of the enterprise, from recording employee attendance at the workplace to calculating their wages. Each event has its own special code, which can reflect time working day, illness, business trip, vacation, including lateness and absence of the employee from work. In addition, this document allows you to track standards working week and make certain adjustments to the workflow.
So, based on the report card data, the manager can accept certain solutions to change the employee’s work week if there is overtime, this can quite often occur with a flexible schedule or replacing a sick employee. Also, based on the report card data, you can make a decision both on bonuses and incentives for the employee, and on depreciation and imposition of penalties.
Please note that the first part of the timesheet, for the first half of the month, is submitted to the accounting department to calculate advance wages, and based on the fully completed timesheet, a full calculation of wages is made.
Sample of filling out a time sheet
The timesheet can be filled out in two ways; you should choose the one that is most convenient and understandable:
- Data is entered daily - the form indicates data on employees’ attendance at work and absences, if such a fact was detected.
- Data is entered into the form only in case of deviations from the standardized values, for example, if an employee suddenly does not come to work, in this case his absence is noted.
Designations in the time sheet
| Event | Digital code | Letter code |
| Standard working day, employee is present at the workplace | 01 | I |
| Holidays and weekends. With a standard 5/2 schedule, this is usually Saturday and Sunday. With an individual schedule, for example, 2/2 it can be any day | 26 | IN |
| The employee is on annual paid leave | 09 | FROM |
| Leave to care for a child whose age does not exceed 3 years | 15 | coolant |
| Vacation provided at your own expense, without pay | 16 | BEFORE |
| Maternity leave | 14 | R |
| Sick leave | 19 | B |
| Business trip | 06 | TO |
| Absenteeism of an employee due to unknown circumstances | 30 | NN |
Code of the type of remuneration in the time sheet
- Salary and travel allowances – 2000
- Payment to employees under civil contracts (royalties do not include) – 2010
- Vacation pay – 2012
- Payment for temporary disability – 2300
Form T-13 sample filling
Filling out the timesheet is not particularly difficult; to do this, select the accounting option that is convenient for you and enter the appropriate data and codes:
- IN “Count 1” it is necessary to indicate the next one serial number.
- IN “Count 2”– personal data for each employee of the organization, in accordance with their position and full name.
- “Count 3” contains the employee's personnel number.
- IN “Count 4” using letter codes For each employee, data is entered for each day of work, the corresponding code is in the upper cell, and the duration of the employee's working time is indicated in the lower cell. So, if a 5/2 schedule is set, then the working day is 8 hours, and the duration of the working day with a 2/2 schedule will be 11 hours. Data for the first half of the month and for the second are entered in separate columns. Above is for the first half, and below for the second half. If overtime occurs, the employer must compensate the employee for overworked time either in cash or with time off.
- IN “Count 5” The total time worked is indicated separately for the first half, and separately for the second half of the month.
- “Count 6” contains the total value of time worked (sum of column 5).
- IN “Count 7” data on the wage code is entered.
- “Count 8” contains account information accounting to reflect wage costs.
- Columns 10-13 are used to record employee absences, indicating the corresponding code and number of days.
Non-standard situations
Leave without pay
According to the law, it is possible to distinguish the following types such holidays:
- For family reasons – “BEFORE”
- Leave without pay, provided in accordance with the Labor Code of the Russian Federation, for example, on the occasion of a wedding - “OZ”
- Based on the decision on collective agreement or according to industry decision - “DB”
If there are holidays during your vacation
If there are holidays during the allotted vacation, in accordance with production calendar for the current year, such are not marked with code “B”. So, for example, if an employee went on vacation from June 9 to June 16, and during this period there is a holiday on June 12, then instead of the code (OT), you need to write code “B”. This day is not included in the paid vacation period.
Illness during annual leave
If during vacation an employee suffered an illness and provided sick leave as confirmation, then instead of the “OT” code, you must write down the “B” code, in accordance with the sick leave. In this case, the leave will be extended for the duration of the illness.
Each company and entrepreneur acting as an employer, when using the labor of hired workers, must take them into account work time. The legislation provides for the use of a special form for these purposes, called a working time sheet. The responsibility for filling it out lies with the responsible officials.
The Labor Code of the Russian Federation establishes that every employer, regardless of its form of ownership, must keep records of the hours worked by its employees. For lack of timesheets provided administrative punishment both for the organization itself and for its responsible employees.
A time sheet is a form that contains information about working days for each employee, as well as absences from work for good or bad reasons. It can be done in two ways:
- All data on the presence or absence of employees is maintained daily.
- Data is entered into the timesheet in case of deviation, i.e. in case of absence, no-show, lateness, etc.
Based on the information in this document, salaries are calculated for all company personnel. It allows you to monitor compliance with labor discipline, as well as the standard length of the working week, duration, and performance of duties on weekends.
The legislation establishes a 40-hour week for a five-day job, and a 36-hour week for a six-day job. With summary accounting, the norm may be violated, the main requirement is that it correspond to a certain size for reporting period, for example, a quarter.
When a company receives an inspection from the labor inspectorate, the main document they request is a work time sheet. It is also the main source for generating statistical reporting on labor and personnel.
Procedure for using the report card
Timesheets are assigned to certain employee, which is controlled by the head of his structural unit. Entries in the report card are made every day.
According to the norms of the law, a business entity has the right to use a form in form T-12 or form T-13, approved by Rosstat. The first option is used both for accounting for the period of work and for calculating wages. The second document can be used if working time is reflected automatically.
The company can also develop its own document taking into account existing needs. At the same time, it must contain a number of mandatory details. Personnel accounting programs contain unified forms.
Filling out the timesheet can be done manually or using a computer. In the latter case, all information is entered into the program, and the form itself is printed at the end of the month.
In this case, special designations are used in the report card. They are alphabetic and numeric. For example, an employee’s work within the normal range is reflected by the letter Y or code 01. The document is entered first with the code, and then with the duration of work. Ciphers cannot be used just like that; they must be filled out on the basis of supporting documents or otherwise.
The timesheet reflects all the time, including business trips, vacations, sick leave, etc. You can enter the code for the type of remuneration in the timesheet, which is a four-digit digital code. For example, code 2000 is used for salary, for civil contracts- 2010, for vacation and compensation - 2012, for sick leave - 2300, etc.
The timesheet is closed on the last day of the month or the next day. The responsible person submits it to the head of the department for verification and signature, and then forwards it to the personnel department. Personnel department verifies information from the provided report card with personnel documents. After this, the time sheet is sent to the accounting department for salary calculation.
It should be taken into account that the time sheet must be provided in two parts, of which the first half of the month is provided for calculating an advance salary, and the second half for calculating the full salary based on the results of the month worked.
The spent document is filed in special folders, and at the end of the year it is sent to the archive, where it can be stored for up to five years. If the company in accordance with special assessment there are harmful and hazardous conditions labor, this form must be retained until age 75.
Sample time sheet
Please note that for convenience and better information content of the example, we have slightly modified the timesheet - some lines have been removed and some have been added, but the general meaning has not been changed. At the end of the page you can download sample timesheets in Excel format.
You need to start filling out from the header of the document. Here the full name of the company and its code according to the OKPO directory are indicated, on the next line - for which structural unit this report card is being compiled.
Then the serial number of the document, the date of preparation, as well as the period it covers (usually a calendar month) are recorded.
After this, the main part of the document is filled out.
Column 1 - number in line order in this table
Columns 2 and 3 - Full name. employee, his position, assigned personnel number.
Column 4 is used to record the employee’s attendance or absence on a daily basis. For each day, two cells are allocated, one below the other - the top one contains a code designation, usually in the form of a letter or number, the bottom one contains the number of hours worked, or it can be left blank.
Basic codes for filling in attendance:
- I – if the employee has worked a full working day.
- K – if the employee is on a business trip.
- B – this code marks weekends and holidays.
- OT – when the employee is on basic annual paid leave.
- B – In case of employee illness (sick leave) or temporary disability.
- BEFORE - if the employee took leave without pay (at his own expense).
- P – leave provided to an employee on the occasion of pregnancy and childbirth.
- OZH – leave to care for a child under 3 years of age.
- NN – in case of employee’s failure to show up for workplace for unknown reasons. You can either leave it blank or specify this code Before finding out the reason for absence, if they are valid, then it will be necessary to enter a code corresponding to the reason.
Column 5 indicates how many days and hours were worked out for each half of the month - days on top, hours on bottom.
Column 6 indicates the same data, but for the whole month.
Columns 7-9 are used to indicate information intended for salary calculation. If all employees included in the timesheet use the same wage code and corresponding account, then in the header of this table you need to fill in the corresponding columns of the same name. In this case, columns 7-8 directly in the employee’s line remain empty, and you only need to indicate data in column 9.
If during the month the codes and accounts of employees differ, then in column 7 indicate the digital code corresponding required type wages. Following this, in column 8 you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked according to the recorded type of payment.
Basic wage codes:
- 2000 – when paying wages under standard employment contracts and travel allowances.
- 2010 – in case of payment for labor under civil contracts.
- 2012 – if the employee is paid vacation pay.
- 2300 – when paying sick leave and temporary disability benefits.
In columns 10-13, information about the employee’s absence from the workplace is entered - here you need to indicate the code corresponding to the reason, as well as how many days or hours it applies to.
At the bottom of the timesheet on the left is the surname, position and personal signature of the person who filled it out. Opposite him on the right, the document is signed by the head of the department for which the report card was drawn up and the employee of the personnel department indicating their data. The date of signing by each of the responsible persons is indicated here.
Nuances
An additional sheet may be added to the main timesheet, which must be filled out for the employee upon his dismissal. At the end of the month, it is attached to the general time sheet, in which an entry is made for the retired employee “Dismissed”.
Employee absence from work
If an employee does not show up for work for an unknown reason, then in column 4 of the timesheet you need to enter the code “NN” or “30” - “Absence for unknown reasons.” After the employee confirms the reason for absence - sick leave, absenteeism, etc., corrections are made to the time sheet and the “NN” code is changed to the one corresponding to the reason for absence.
Illness while on vacation
If an employee becomes ill while in annual leave and upon returning from it he brought sick leave, in this case the indicated days of illness in the report card are marked with code (B) instead of the marked vacation days (OT). In this case, the leave will be extended for the duration of the employee’s illness.
Celebration during vacation
If, in accordance with the production calendar, holidays fall during the vacation period, for example the May holiday, then these days are not included in the vacation - code (B) should be entered instead. The remaining days are also marked with the corresponding code (OT). So, for example, a vacation can fall on Russia Day if it is taken from June 11 to June 18. In this case, June 13 is marked with code (B).
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 authorities state power (government agencies), organs local government, 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 conditions employment contract or the internal labor regulations determine the number of working hours for each day of work.
In the case where the number of hours worked in different days(shifts) may be different, for example, when recording cumulative 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 work within the limits of the norm for the length of time worked established for this category.
Marks on the working time sheet about the reasons for absence from work, work in the working hours half day or at the initiative of the employee or employer, reduced working hours, etc. are made on the basis of documents executed properly (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 timesheet for each structural unit, 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 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.
With 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 when calculating. It is the report card that will be able to confirm the actual presence of the employee in the country. Must especially take into account this feature 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. Whenever controversial situation 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 sheet– serves as the basis for calculating employee salaries. This document contains information about the presence of employees at their workplaces or their absence, indicating the reason. To fill out you can use unified form T-13 or T-12 form. As part of this article, we will look in detail at the features of filling out the T-13 time sheet, and we will give an example of filling out a working time sheet using the T-13 form as an example. You can also download both forms below.
A time sheet is a table in which attendance and absence from work are taken into account for each employee of an enterprise. The total number of days and hours worked for the month is displayed. In addition, codes for the reasons for absence from work are indicated.
Time sheet form T-13 - sample filling
First of all, it is worth noting that filling out the form can be done in two ways:
- All attendances and absences from work are recorded daily;
- Only absenteeism, lateness and other deviations from the normal working day are noted.
Our sample timesheet uses the first time tracking method.
First of all, you need to enter data about employees going to work during the month in the time sheet. The T-13 form for this purpose has a table in which a separate line is filled out for each employee.
Columns 2 and 3 include the full name, position of the employee, and his personnel number.
Column 4 records attendance and absence from work. For each calendar day month - a separate cell, the code designation is indicated at the top, below is the number of hours worked for that day. It is possible that the bottom cell is not filled in, but working hours are recorded in days.
Code designations can be found at title page report card form T-12.
In the sample below for filling out the T-13 form, the following letter codes were used to record working hours:
- I – the day has been fully worked;
- B – day off;
- K – the employee is on a business trip;
- B – on sick leave;
- OT - on vacation.
At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the timesheet has columns 5, 6. In the fifth - the upper cell reflects the number of days worked for the first and second half of the month, in the lower cell - the number of hours worked for each half of the month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling out columns 1-6 of a time sheet.
An example of filling out columns 1-6 of a timesheet (form T-13)
Columns 7-9 of the T-13 form contain information that will be useful for.
For each type of remuneration there is a separate code designation, for example:
- 2000 is a code for wages and travel allowances;
- 2012 – code of the timesheet for payment of vacation pay;
- 2300 – code upon payment sick leave etc.
Our example of filling out a time sheet contains the three codes indicated above.
If only one type of remuneration is used for all employees, then the following data should be filled in:
- wage type code - column 7-9 at the top, the same for all employees;
- correspondent account – an account to which costs for a given type of remuneration are attributed;
- Columns 7 and 8 remain empty;
- 9 – number of days (hours) worked per month for each employee.
If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.
The seventh contains the labor remuneration code, the eighth the account for allocating costs for this type of payment, the ninth the number of days or hours corresponding to this type of payment. This data is filled in for each employee indicated in the time sheet.
The remaining columns of the table contain information about the reasons for absences and lateness of employees.
It also has its own codes for the reasons for absences, for example:
- K – business trip;
- B – sick leave;
- OT – vacation, etc.
Next to the reason code, the number of hours or days of absence of the employee for this reason is indicated. Filling out time sheets is usually the responsibility of heads of departments or divisions or HR employees.
Filling out a time sheet according to form T-13 (columns 7-13)
To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓
Download the time sheet (form T-13). Sample and form in Excel
Below you can download a time sheet form on one sheet, and as an example below you can see a completed sample document.
Video lesson “Timesheets. Form T-13”
This video tutorial shows detailed example filling out a work time sheet according to form T-13.
