What is t 12. Features of filling in the time sheet. Rules for filling out the time sheet

Any organization in without fail timesheet is maintained. The rules for formatting this document, its purpose and a ready-made example that can be used as a sample - all this is discussed below.

A sample form can be downloaded at the end of the article.

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

The purpose of this document is twofold:

1. Get information about the entire worked period of time.
2. Get data on absenteeism for the same period.

Such information is useful, first of all, to an accountant. Also, some inspectors will need information - a corresponding description is given in the table.

Form: blank and sample

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

The document consists of 3 main parts:

1. The title page provides one system codes that indicate, for example, additional days off (on account of overtime), illness on sick leave, downtime due to the fault of the employer, etc. Each circumstance has an alphabetic and numeric code.
2. The second (tabular) part is the actual accounting of working hours. It is carried out on a daily basis (including days off and holidays).
3. And the third part is also presented in the form of a table. It provides information on the payment of salaries (amounts, hours and days, rate).

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

Along with the T-12 form, there is also a T-13. It lacks the last (third) part - that is, this document is a simple time sheet for fixing working hours, without payroll calculations. Finished example document is shown below.

Order of conduct

The document is maintained by specially appointed employees: they record work time for every day. As a rule, the director is responsible for the correct execution structural unit(eg sales department). Responsibility can be shared by his deputy. If the company is large enough, they introduce a special position of timekeeper, who records all the information.

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

NOTE. All responsible persons must familiarize themselves with the text of the order and put their signature and date.

In general, the order looks like this:

1. The responsible person records the information for each day.
2. After filling out (after a month), the document is transferred to the personnel department.
3. After the personnel department, he enters the accounting department.
4. The last signature remains with the head of the structural unit.

NOTE. When the document is filled out and signed by all responsible persons, it is filed and sent to the archive for storage. Minimum term storage is 5 years. But if the work at the enterprise is carried out in dangerous and harmful conditions, the storage time is significantly increased - at least 75 years.

How to fill out a time sheet: step by step instructions

When filling out, a single notation system is used. The time sheet records the time worked in accordance with the rule “one position is intended for one position”. Only employees who have employment contract, including internal part-timers- for them, in particular, it is necessary to register information twice.

The following employees are not taken into account:

• workers unofficially;
• external partners;
• working on the basis of a civil contract.

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

Title page

The following information is recorded here:

1. Company name (optional) short version, for example, Alpha LLC).
2. Codes for OKUD and OKPO.
3. Number - the company chooses the numbering system independently. For example, a variant of sequential assignment of numbers during the calendar year is common.
4. Reporting period - i.e. month with start and end dates for maintaining the document.
5. Compilation date refers to the last day after which it must be signed by all responsible employees. The document is then transferred to archival storage.

tabular part

Here you need to fill in all the columns:

Payroll information

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

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

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

As usual, working hours are fixed taking into account the total number of days and hours.

At the end of the document, all authorized employees sign:

• face, leading document(if any)
• representative of the personnel department;
• department head.

Video instruction for registration

Video commentary on filling:

Additional sheet

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

1. If an employee quits in the middle of the month or at the beginning. In this case, all the days and hours actually worked are recorded on an additional sheet. And in the form they make the entry “Fired” exactly on the date when the dismissal took place. Then the document is submitted along with an additional sheet.
2. It will also be needed when the employee was not working, but at the same time he did not get in touch and did not notify the reasons for his absence. If he did not appear (or did not take documents confirming the validity of the reason), and the time has come to hand over the document, code 30 is put (letter designation "НН").

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

Summary accounting: calculation features

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

• work around the clock, in shifts;
• use a flexible schedule;
• organize shift method work.

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

If for some time the employee did not perform work for good reasons, then this time is not taken into account (that is, it is excluded completely).

Non-standard situations: what to do

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

1. If a colleague asks for time off, and the manager does not mind, then only the hours actually worked (integer) are recorded. Absence is indicated by the mark "I" or two numbers "01".
2. If he is ill, then they put "B", and leave the bottom of the field empty. Of course, the presence of a sick leave is a mandatory requirement for such a mark.
3. If it was planned, and the employee took it as agreed, in accordance with the current procedure, they put the designation "NV" (in the digital version, the code "28"). There are times when the true reasons for the absence are temporarily unknown. Then you can put "НН", but in case of clarification of the situation, the appropriate designation is selected, and "НН" is crossed out.
4. If a colleague went on a business trip, mark "K". When he officially returns and begins his usual duties, they put the letter "I".

How to make changes

Accounting for working time involves fixing information that may change during the day or week, therefore, the timesheet also provides for the possibility of making changes. Adjustments must be made to reflect the actual situation, the truth of which is documented.

There are 2 ways to make corrections:

1. Inaccuracies are allowed, but the document is supplemented by the so-called corrective form. Both papers are submitted for verification together.
2. The original document is corrected, and an additional form is not drawn up. Then you need to carefully cross out all the incorrect data. This is done with a horizontal bar. If erroneous information is contained in adjacent fields, a single line is crossed out.

In this case, an appropriate entry is necessarily made, which explains the situation in detail, for example.

Every employer is required to keep records of the time worked by employees. In the article, read about how to fill out a time sheet in the T-12 form, download a sample of filling out the form in Word and Excel

Read our article:

How to fill out the time sheet T-12

The unified form T-12 was approved by the State Statistics Committee of the Russian Federation (Decree No. 1 of 01/05/2004) and is a table in two parts: “Working time accounting” and “Settlement with personnel for wages”. However, in practice, the second part of the table is not actually used, since the functions of timesheet and calculation of payments lie in different departments of the enterprise. However, the unified form T-12 is the main document for settlements with employees.

When you can’t do without the T-13 form,

The responsibility for the availability and correct execution of the T-12 time sheet lies with the employer, and the management already appoints a person responsible for maintaining it. Traditionally, this refers to official duties personnel specialist or department head. After filling out the time sheet, it must be signed. This is done by the one who fills it out, and those who accept the time sheet - the head of the organization or department and the head personnel service.

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The "header" of the time sheet is intended for the details of the organization, including the OKUD and OKPO codes, the start date for filling out the time sheet and the period. Depending on the number and structure of the enterprise, the time sheet can be the same for all employees, or compiled separately for each unit.

Since the T-12 form is designed for monthly filling, the time sheet number in order corresponds to the order of the calendar month. The compilation date is the last day of the month, and the filling period is the month from the first to the last day.

The number of sheets in the report card depends on the number of employees whose working hours, appearances and absences are taken into account on the T-12 form. Each worker is assigned two lines. The top line is for coding, the bottom line is for fixing the hours worked.

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Coding is a generally accepted convenient method of shortening the names of basic work situations, designed to save employees time filling out and processing time sheets.

Letter codes are intuitive and easy to remember. So, for example, “I” is an appearance at work, “B” is a sheet of temporary disability (sick leave), etc. After the situation is clarified (for example, the employee fell ill and, after recovery, brought a certificate of incapacity for work), clarifications are made to the time sheet.

Numeric codes may also be used. On the first sheet of the T-12 form, a list of codes with their decoding is always printed.

The T-12 sheet can be filled out in two ways, the choice depends on which method will be more comfortable for the employer.

The continuous registration method implies that the marks in the time sheet are entered daily. For example, employee Ivanov worked 6 hours on August 15, 2017, the timekeeper will enter information on him on this date “I (appearance code” 6).

The reverse method is a method for registering deviations. With it, only those situations that deviate from the usual workflow fall into the time sheet. This can be absenteeism, sick leave, overtime work, etc. And regular work shifts, in contrast to the continuous registration method, are not affixed and are implied by default.

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The calculation of hours worked (in days and hours) is made 2 times a month according to three results: the first half of the month, the second, total for the past month.

Let's analyze the filling of the time sheet in the form of T-12 by cells.

• Cells 1-3 are intended for personalized data: employee number in order, full name and position, personnel number.
• In cell 4, attendance and absence from work are recorded for the first half of the month separately for each day.
• Cell 5 is intended for summarizing the turnout of the first half of the month.
• 6 and 7 - the same, but with the second half of the month.
• Cells 8-17 are needed for the results of the month as a whole.
• 8 - the total number of days worked per month;
• 9 - the same, but hours;
• 10-13 - respectively, the number of hours per month worked overtime, on night shifts, on weekends;
• 14 - the number of days per month when the employee did not show up for work;
• 15 and 16 - the code of absence from work and the number of hours-days not worked due to this absence.
• 17 - the total number of holidays and days off;

Note!

The number of working days and hours must match!

Required for use. However, on January 1, 2013, an amendment came into force that repeals required condition by application unified forms. Now each organization can independently develop forms and forms, including all the details required by law.

Many enterprises continue to use the unified forms T-12 and T-13, because the independent development of forms is an expensive business, and refusal to maintain them may entail some undesirable consequences on the part of tax service and FSS.

Filling out time sheets requires the contractor, who in the absence of a personnel officer is an accountant, attentiveness, knowledge symbols and the basic rules for entering data into the document. Otherwise, mistakes are inevitable that will lead to an unfair distribution of the wage fund.

What is the report card for, the difference between the T-13 and T-12 forms

The document reflects all current information about the worked man-hours, absenteeism for good or bad reasons of each employee of the enterprise. At the end of each month, the time sheet is closed, and on the basis of the data contained in it, the accounting department calculates earnings.

The use of time sheets is convenient and visual, so their maintenance is justified. They allow you to follow labor discipline, on the basis of the analysis of which the manager decides whether to encourage the employee with a bonus or punish with deprivation of allowances.

Each organization determines the list of forms used in the accounting policy of the enterprise. The use of one form or another is determined by the methods of accounting. If it is done by hand, T-12 applies if by means of software- T-13.

The form of the time sheet T-12 is located on 2 paper sheets, each 2/3 of the A 3 format. It is filled in a single copy and at the end of the month, after approval by the head, is sent to the accounting department for payment.

Timesheet T-13 all month exists in electronic form. Every day, the necessary information is entered into it, the details of the enterprise and data on employees are entered automatically. At the end of the reporting period, the completed form is printed on sheet A3 and sent for signature to the head, and from him to the accounting department.

About how in special program create a time sheet, see the video.

How to fill?

The timesheet is filled out daily during the calendar month. At the end of this period, the number of hours worked by each employee is calculated. When accruing wages absenteeism of the employee, which is also entered into the form, is taken into account.

Both standard forms contain the same set of details and symbols, so the principles for filling them out are the same. Forms are located on both sides of the sheet in a book arrangement.

The heading of the document must indicate:

• company name along with legal form(IP, LLC, JSC and so on);
• OKPO code;
• reporting period (from the first to the last day of the month);
• Document Number.

Document Date cell completed on the last day before sending for manager's approval.

The 1st column of the accounting table contains the serial number of the employee, starting from one.

2nd column - last name and initials of each employee along with their position. These data of workers in the T-2 form. The order of entry is not strictly defined, but most often the names are entered alphabetically or by personnel number, which fits into the adjacent 3rd column.

The 4th and 6th columns are the main part of the document, in which the numeric or alphabetic symbols of the hours worked for each day are entered. The top line is used to enter codes, the bottom line is used for hours. Form T-13 both halves of the month are marked in column 4, then the number of rows for each employee doubles.

5th and 7th - intermediate results for the first and second half of the month, respectively.

The remaining columns of the table from the 8th to the 17th are filled in at the end of the period on the basis of supporting documents (sick leave, explanatory):

• 8-13 - number of days (top line) and hours (bottom line) with separate count overtime hours and time worked on holidays and at night;
• 14-16 - the number of no-shows with an indication of the reason code;
• 17 - the sum of days off per month.

2 section: accounting with staff.

This part of the table is located on page 3 and contains the type of payment and the correspondent account; it is filled in by the accounting department on the basis of the Chart of Accounts. In the T-12 time sheet, if these parameters are the same for all employees, the employee of the settlement department fills in columns 18-22, and if each employee goes through different types payment, the required codes and numbers are inserted in columns 18-34.

Columns 35-55 contain statistical information for each employee and the final indicators of the unit's work for the month: the number of man-days and man-hours, the headcount of employees, and so on.

In the T-13 report card, which is filled in automatically based on information from accounting program, columns 7-9 are to be filled in in the first case and column 9 in case of applying several tariff rates.

Explanation of symbols

Each type of work or absenteeism workplace has a numeric and alphabetic code. 36 factors influencing the calculation of wages have been identified.

First group of codes concerns the designation of man-hours under different modes work. The most commonly used code is:

1. Me (01) - daytime.
2. H (02) - night.
3. РВ (03) - on official holidays and weekends.
4. C (04) - overtime.
5. VM (05) - on a rotational basis.

If the employee went on a business trip, the following designation codes are set:

1. K (06) - business trip.
2. PC (07) - sending an employee outside production for advanced training.
3. PM (08) - advanced training in another area.

Third group of codes used when employees go on study, annual or maternity leave:

1. OT (09) - annual leave.
2. OD (10) - paid additional leave.
3. U (11) - study leave paid on the basis of a call certificate.
4. HC (12) - partially saved salary for trainees on the job.
5. UD (13) - study leave without pay in the absence of a call certificate.
6. P (14) - leave, which is paid by the enterprise when the employee goes on maternity leave in late pregnancy.
7. OJ (15) - leave to care for a child up to three years.
8. TO (16) - unpaid leave with the permission of the employer (time off).
9. OZ (17) - unpaid leave for the reasons indicated in the Labor Code.
10. DB (18) - additional unpaid leave.
11. B (19) - temporary disability leave with the appointment of benefits (sick leave).
12. T (20) - sick leave without benefits.

If an employee did not go to work or worked part-time, payment is calculated in accordance with the codes:

1. LCH (21) - a shortened working day for the reasons indicated in the Labor Code.
2. PV (22) - forced time off in case of illegal suspension or dismissal.
3. G (23) - failure to appear as a result of the performance of public or state duties.
4. PR (24) - absenteeism without good reason, if the employee did not warn in advance, for which he is writing to the personnel department.
5. HC (25) - a shortened working day at the initiative of the employer.
6. In (26) - weekends and holidays.
7. OB (27) - additional paid days off.
8. HB (28) - unpaid days off.
9. ZB (29) - a strike officially announced by the trade union.
10. HH (30) - absenteeism for unexplained reasons, put before they are clarified.
11. RP (31) - downtime due to the employer.
12. NP (32) - downtime due to external causes.
13. VP (33) - downtime due to an employee, usually accompanied by fines.
14. BUT (34) - suspension from work with pay.
15. NB (35) - suspension without pay.
16. NZ (36) - suspension of work due to salary delays.

How to make changes?

If an error is found when filling out timesheets, corrections are made on the basis of documents that can confirm the new data. The greatest difficulty is filling out the T-12 form by hand, since a complete absence of blots and erasures is required. In the event of an error, such the form is refilled.

If you need to enter structural changes in the form of the time sheet itself, the head of the enterprise issues an order, that justifies the change. For example, it is needed if an organization wants to use additional symbols for work not provided for in the standard form.

So, maintaining and filling out a timesheet by an enterprise is mandatory for any individual or legal entity, but the law provides some freedom in choosing the form of timesheets, allowing them to make changes that are recognized by the company as appropriate. They must contain a mandatory set of details that can be supplemented at the request of the employer.

The most appropriate in this case is the use of unified forms T-12 and T-13, which differ in the way they are filled out, but at the same time contain the same set of data and are filled out in the same way.

About the design and storage of the time sheet is described in a short video.

Time sheet- this is a document that contains information about the actual hours worked and the number of absenteeism per month for each employee of the organization. On its basis, the calculation and calculation of wages.

In the event that the time sheet is maintained manually, apply standard form T-12, if the control of attendance-absenteeism is carried out automatically (turnstile) - use the T-13 form.

Completing the time sheet

The time sheet is kept every working day for a month, on the last day of the month the total number of hours worked and absences by each employee is summed up.

Compiled this document in one copy and transferred to the accounting department.

We will provide instructions for filling out the time sheet and calculation of wages on the example of form T-12 ( form T-12 and form T-13 almost identical in composition).

• At the top, indicate the name of the organization in accordance with founding documents and the name of the structural unit, if any, in the company.
• We fill in the cells "Document number" and "Date of compilation" (usually this is the last day of the reporting month).
• In the "Reporting period" cell, specify the period from the first day to the last of the reporting month.
• In the first column of the first section of the time sheet (1. Accounting for working hours), we indicate the serial number of the employee.
• We fill in the 2nd and 3rd columns on the basis of information from the personal cards of employees (form No. T-2), which are started on the basis of an order (instruction) for employment.
• In the 4th and 6th columns we enter the code for the cost of working hours (we take from the symbols of the time sheet) and information on the number of hours worked for each day of the month.
• In the 5th and 7th columns, we note the intermediate results for the I / II half of the month: we enter the number of days worked in the upper cell, and the number of hours worked for the accounting period in the lower cell.
• 8-17 columns of the form of the time sheet are filled in at the end of the reporting month.
  The total days worked do not include those when the employee was absent from the workplace (weekends, sick days, business trips, absenteeism, etc.). The value in column 8 is formed by summing the values ​​from the upper cells of columns 5 and 7, the value of the 9th column is formed by summing the values ​​from the lower cells of the 5th and 7th columns.
• In the 14th and 16th columns we enter the number of days and hours.
• In the 15th column, we indicate the reason for the absence (we take it from the symbols of the time sheet).
• In the 17th column we enter the total number of days off and public holidays each employee for the reporting month.

The second section of the time sheet (2. Calculation of payroll personnel, columns 18-55) is maintained by the accounting department.

This document is signed by the person responsible for filling out time sheets, as well as the head of a structural unit, an employee of the personnel department or the director of the company.