Companies must take into account how much time all employees of the enterprise actually work during the day or shift. This requires maintaining a time sheet for employees. This document is prepared in a special form. Each company and individual entrepreneur must fill out this documentation. To do this, one must use T-12 and T-13 registration forms developed by the State Statistics Committee. Filling the time sheet is quite simple, but for this some rules and requirements must be taken into account so that the report is correct. From its content depends on the correct calculation of the salary of employees.
Document concept
The special form of the report card was approved back in 2004 by the Goskomstat. The management of time sheets in organizations is carried out by employees of the personnel service or accounting department.
Based on this form, the enterprise management can perform various actions:
- take into account all the hours worked by each employee of the enterprise;
- monitor discipline in the workplace;
- reflect all the attendances and absenteeism of employees;
- record the fact that each specialist is late;
- possess information that allows you to determine how fully the work was performed by a specialist in the company;
- use this information for competent payroll;
- enter data into statistical forms.
This document is most often used by employees of the accounting department when they calculate the optimal salary, bonuses and allowances to other employees of the enterprise. Maintaining a time sheet for employees for the personnel service allows you to control attendance and lateness. If violations are detected, then the relevant employees of the enterprise are held liable, and different types of disciplinary sanctions may be applied.
The nuances of using the document
The Tax Code contains information that each person officially working in a company may, upon dismissal, request a time sheet together with other documents, which include the work book. This information is indicated in Art. 84.1 Tax Code.
Since 2013, enterprise managers may not use unified forms when maintaining a time sheet for employees, since they have been canceled. But usually the company's specialists use these very documents. A sample time sheet is below.
It is allowed that the specialists of the accounting department or personnel department independently make various changes to this document. They depend on the specifics of the entire enterprise and the number of employees in the state.
The form introduced by Goskomstat is considered convenient, so it can be easily processed and changed. Often it is used without any changes.
What forms are convenient?
There are three forms of document that are considered easy to use. You can easily make various adjustments to them. The choice depends on the direction of the enterprise and the number of positions in the company.
Maintaining a time sheet can be carried out using three forms as a basis:
- T-13. This form is usually used by companies in which a turnstile or other equipment is installed at the entrance, based on which it is automatically recorded when a particular specialist comes to work.The documentation is filled both by manual method, and using various computer programs.
- T-12. This option is a universal form. It is usually filled in by specialists of the enterprise manually. It has an additional section in which information on the amount of payment for the work performed can be entered.
- 0504421. This form is considered specific, as it is used only by budget organizations. The most relevant among teachers or teachers working in different educational institutions.
Each document has its own characteristics, therefore it is filled in a specific way.
Who is filling the time sheet?
Specifically, the company should appoint a specific person responsible for maintaining the time sheet. Usually, a personnel officer or accountant is selected for this. To do this, an order should be issued initially, on the basis of which the corresponding powers are transferred to the specialist.
On the time sheet must be signed by the person responsible for maintaining the time sheet and the head of the personnel department. It is not necessary for the company to separately allocate a position for such an employee, since each person endowed with the management of the enterprise with the appropriate authority can cope with the task. The obligation to maintain a time sheet is transferred on the basis of an order. It indicates which employee of the enterprise is responsible for maintaining this document.
A separate clause must be added to the contract of employment of the selected specialist. It indicates that a citizen is vested with specific powers. If this process is not completed, then the specialist may refuse additional work.
The person selected to maintain the time sheet must enter information throughout the month, after which the documentation is transferred to the head of the personnel department. The director of the department checks the information with other sources, and then signs the form. It is then transferred to the accounting department to calculate the salary of each employee of the enterprise.
Filling Rules
An employee of the enterprise who is authorized to fill out this document should understand the nuances of the process of entering information. The rules for maintaining a time sheet are considered simple and understandable. It is advisable to understand them well initially, which will make it convenient and easy to work with the report. The productivity of not only the personnel service, but also the accounting department depends on this. Based on correctly entered data, employees of the accounting department will be able to correctly calculate the remuneration of each employee of the enterprise.
The basic rules for filling out a document include the following:
- from the very beginning, the current form of maintaining a time sheet is selected correctly;
- the document is filled in only one copy;
- it is allowed for this to manually enter data or use a computer;
- the employee involved in this process must have the appropriate authority, for which the employer first issues an order;
- prepare the time sheet at the beginning of the new month;
- information about the name of the company and existing divisions are entered in the title page;
- the date of the start of accounting is indicated;
- at the end of the month, the reporting date is set;
- the main sheet of the time sheet is represented by a table in which data about each employee of the organization is entered, and it is important to correctly enter all the names in order to avoid confusion or errors;
- surely reliable information must be available about each employee, and the number assigned to the specialist, which can be taken in a personal file, is also recorded;
- timesheet columns are represented by specific days of the month;
- opposite surnames there are cells in which information about all hours worked or shifts is entered;
- if there are weekends or holidays, then this information must be indicated with special marks;
- information by the responsible person must be entered daily, for which the specialist is guided by official documents, which include various orders, statements, sick leave or instructions of the company management;
- if lateness or absenteeism is recorded, then they are fixed with special codes consisting of numbers and letters.
The document is fastened with the signature of the head of the enterprise. Without this signature, it will not be considered valid. The procedure for maintaining a time sheet is considered simple, therefore, every employee of the personnel service can cope with this process. If errors or violations are detected, then it is the appointed specialist who is responsible for this information.
The nuances of entering different information
Filling out this document is actually quite simple. To do this, you only need to understand the purpose of each cell. Responsible persons with the authority to fill out the documentation should have a good understanding of the composition of the document. Features of the filling process include:
- allowed to increase the number of columns;
- the hour’s expense codes are displayed at the top, and the bottom indicates how much the specialist actually worked on a particular day;
- each employee of the organization must have a personal number in the time sheet, which is used to calculate salaries and perform other actions;
- two numbers are assigned to part-time workers;
- it is required to indicate both the days worked and the number of hours that were actually worked by a specialist every day;
- at the end of each month, the report card is handed over to the personnel department, and the specialists of this department check the correctness of the preparation of the document, and also make sure that the work hours missed by employees are not absenteeism;
- if any specialist leaves, then from the next month his number is not used when filling out the time sheet;
- Indicate data about absenteeism, days off, and also about absenteeism, vacations, business trips, or other reasons for which there is no specialist at the workplace.
If the length of the working day is indicated in hours, then it is not necessary to fix incomplete hours.
Specifics for budget organizations
Enterprises that are budgetary use a different form during operation. It is called No. 0504421. This form has some differences from the standard form T-12 or T-13. This is due to the fact that it reflects all the nuances of the work of a budget organization. In the table, you can enter different codes that indicate a weekend during training or study holidays.
The main nuances of maintaining a time sheet for employees in the public sector include the following:
- it is important to include in the title page not only the name of the institution, but also the assigned digital code;
- if you need to make certain changes to the document, then the correction code is prescribed;
- there are graphs where you need to enter information about the subtotals.
When using this form, it is not required to register additional calculations. When filling out a document, standard rules are used.
What codes are used?
When filling out this document, you must have information about which codes should be entered. They consist of numbers and letters. On the cover page of this report is a transcript of all codes. Often it is required to enter additional codes, for which a special provision is issued by the head of the enterprise on maintaining a time sheet.
The main codes used to fill out this time sheet include:
- the duration of the day shift - Я01;
- night work - Н02;
- the activities that employees have to conduct on weekends or holidays - PB03;
- overtime assignments - С04;
- sending a specialist on a business trip - K06;
- registration of compulsory paid leave - OT9;
- providing the specialist with additional paid leave - OD10;
- finding a person on sick leave - B19;
- registration of temporary disability without payment - T20.
Usually, standard codes introduced by law are enough to correctly fill out a document.
What mistakes are often made?
There are some common irregularities that cause significant errors in the document. These include:
- only the initials of the employees are indicated, and at the same time there is no information about the position they occupy;
- Holidays are registered as business days;
- on the pre-holiday day, it is not noted that the working shift is reduced by one hour.
If a citizen has a part-time job at the company, then much attention needs to be paid to the exact duration of his working day. Often, specialists go on a business trip, and under such conditions, the K06 code is simply used, so it is not necessary to indicate how many hours an employee works per day.
How is it filled with piecework payment?
Quite often, enterprises use piece-rate wages, which leads to difficulties in filling out the time sheet. Instructions for maintaining a time sheet for workmakers is as follows:
- remuneration depends on the amount of work performed by a specialist;
- the document should take into account the output for each employee of the enterprise;
- it is allowed to measure labor in hours, for example, it is required in schools or other educational institutions, therefore, the time sheet should be written in the time sheet;
- in other situations, code I01 is used, so it is not necessary to fill out the last line of this documentation;
- work on holidays is paid separately, and the amount of payment depends on the information contained in the collective agreement.
Thus, even with a piece-rate wage form, filling out a time sheet is quite simple.
Responsibility for errors
A specific company specialist is authorized to keep a time sheet, for which the employer issues an appropriate order. He should have a good understanding of how to populate the table correctly. To simplify the process, a special program is often used to maintain a time sheet. It is enough to enter relevant data into the necessary lines, after which the document is printed and signed. If necessary, just make various changes.
If errors are identified in this document by regulatory authorities, the company will be held accountable. Most often, the inspector reveals that there are discrepancies in the information indicated in the timesheet with the data contained in the primary documents. Often, salary information differs from the data in the settlement documentation.
If it is established that there are violations, then the company is held administratively liable, therefore, it pays a fine of 5 thousand rubles. If a complete absence of this document is revealed, the fine increases to 50 thousand rubles, and it is charged to the head of the enterprise on the basis of the provisions of Art. 5.27 of the Code of Administrative Offenses. To prevent this situation, company management must monitor the correctness and timeliness of compiling a time sheet.
Conclusion
Thus, maintaining a time sheet for employees is mandatory for each organization. This process is carried out by a responsible specialist, endowed with the appropriate authority by issuing a special order by the head of the enterprise.
It is important to understand the rules for filling out all the cells in this document. If it contains errors or is completely absent from the company, then supervisory authorities can hold the company administratively liable.Based on the information from the time sheet, the calculation of the remuneration of specialists is made. It is optimal for document management to use special computer programs that simplify this process.