At the time of dismissal, the employer company is obliged to transfer a number of documents to the employee: a work book, certificates of 2-personal income tax, a document for calculating sick leave, and also draw up a document for calculating. Note-calculation upon dismissal (form T-61) raises the most questions. Let's figure it out if this is a mandatory document, how to fill it out and where to store it.
What is a calculation note?
This is a document that allows the accountant to calculate all the necessary amounts due to the employee upon dismissal (on their own initiative or on the initiative of the employer).
The T-61 form is a universal uniform form that is used for a similar purpose.
Who should fill out the calculation note?
Filling out the t-61 form is assigned to employees of two enterprise services:
- HR
- accounting.
The duties of the personnel officer include filling in the columns located on the front of the form. This is the date of conclusion of the labor contract and its number, full name employee, the name of the position in which he was a member of the unit. Then, information about the dismissal is entered: the date of the execution of the order on the termination of the contract and the number, basis on which the employment relationship was interrupted.
Then, the HR specialist calculates how many days of well-earned vacation were unused for calculating compensation, or the amount of vacation days taken by an employee in advance to calculate retention.
After all the personnel data has been entered, the HR specialist certifies the note with his signature and passes it on to the accounting department for further processing.
Filling out the T-61 form by an accountant
The accountant fills in the back of the document, which contains a table. The columns of the table with numbers from 1 to 9 are filled in order to calculate the compensation for days of unused vacation time.
Columns 10 to 19 are filled out in order to calculate the amount of the salary that is due to the retiring employee for the period worked by him. Also in the table you need to enter the number and date of the document, on the basis of which the final calculation was made with the employee.
After all the requested information is entered into the document, the accountant certifies the note with his signature.
Note-calculation upon dismissal (form T-61) can be filled out manually, but modern computer programs can avoid this. If all the data is entered into the program correctly, then they are automatically transferred to the calculation note. The employee of the accounting and personnel service can only conduct an audit, print a document and assure with a personal signature.
Is a note required?
T-61 refers to personnel documents, the period of stay in the archive of which is 75 years. However, electronic storage of documentation is permitted.
If the rules of storage or execution of the document are violated, then this is considered an administrative offense, which will entail penalties. The amount is small, up to 500 rubles per official, but also unpleasant.
Form T-61: fill pattern
Let's take a look at the filling procedure. In the header of the document you need to write the name of the organization in accordance with the registration documents. To the right of the name you need to fill in the columns with the date and number of the employment contract. Next, the note is assigned a serial number and the date of its completion.
The personnel number of the employee is affixed, his name, the name of the position and department in which he worked are entered.Then you need to enter the date of termination of relations with the employee, enter the number and date of the order on the termination of labor relations.
In HR programs, this is all set automatically after the dismissal of the employee is executed and carried out, therefore, a note-calculation upon dismissal (form T-61) is also formed almost automatically.
Then the general period of work is filled from the date of commencement of employment to the date of termination inclusively. Now we need to calculate the days of vacation, which turned out to be unused for this period or, conversely, overused. The filling date and signature of the staff member are set.
We fill in the calculation part
To calculate compensation for the remaining days of vacation, you need to fill in columns 1,2 and 3 in the table on the back of the document. In the first column, the year is indicated, in the second - the name of the month, in the third indicate the amount of payments that are used in calculating the average wage.
Let's say an employee leaves on December 15, 2015. So for calculating average earnings you need to take the period from December 2014 to November 2015. The total amount of earnings for this period must be divided by the amount of calendar days. So you get an average daily payment. Then it needs to be multiplied by the sum of days of unused vacation, which the personnel officer has previously calculated. So you received the amount of compensation.
Now you need to calculate the total amount of payments to be issued. Compensation has already been calculated, it remains to calculate the salary, withhold personal income tax, and you will receive the amount for issue. To calculate this amount, the unified T-61 form has a separate table.
Now you need to write down this amount in words and numbers in the final line, enter the document number by which the employee received the calculation. Then certify the document with a signature. Everything, the work is over.
The note-calculation upon dismissal (form T-61) is transferred for storage to the accounting department, since this document is the basis for payments to the departing employee. Usually they are stored together with documents on wages.
Download the T-61 form
