Everyday work and life present different situations, so you need to know how to skillfully reflect each regular and not so regular situation in the time sheet. You also need to understand what letter designations in the time sheet use.

Timesheet keeping

Working time is an important component of accounting for any organization. With its help, it is possible to control the activities of the enterprise and discipline subordinates. To simplify the procedure, a unified form in the form of a time sheet was specially developed.

Each enterprise appoints a responsible employee (from the HR department, accounting department, etc.) who specializes in keeping timesheets. It is compiled based on the specifics of the company’s activities and the number of personnel.

Meaning of letters

In accounting practice, there are common cases of errors that occur when filling out time sheets. They are often associated with incorrect placement of symbols. To avoid mistakes in the process of filling out the timesheet, you must adhere to the following recommendations.

I (01) – opening hours (distinguish between daytime and evening). To enter data, you can rely on the security check marks. In this case, the head of a separate department must confirm the presence of employees.
N (02) – work at night. To enter information, the marks of the access service are also taken into account. The boss confirms presence at work.
РВ (03) – work of employees on holidays. In the process of entering data, pay attention to the security or checkpoint marks. The management team confirms that the subordinate is at the workplace.
From (04) – hours of overtime work. An order must be drawn up addressed to the manager regarding the need and approval of work beyond the norm. The document on overtime work is signed by the employee and confirmed by the access service.
K (06) – business trip. An order regarding the need for field work is drawn up, which is signed by the employee. At the same time, sometimes they issue a certificate and assignment for sending on official assignments. A report is drawn up upon arrival.
OT (09) – annual paid rest (basic). The HR department is entrusted with the function of drawing up an order with the signature of the employee himself.
OD (10) – additional paid rest, which is provided for by current legislation (regulations or collective agreement). It is necessary to draw up an order with the signature of the employee himself.
U (11) – leave for training with continued salary. It can be issued for advanced training, with a break from the production process, etc. It is issued on the basis of a drawn up leave order, referral to advanced training courses, etc.
HC (12) – shortened working hours (relevant for on-the-job training employees). At the same time, it is possible to partially retain wages.
UD (13) – provision of additional leave due to training without pay. An order is drawn up and signed by the employee.
P (14) – maternity leave. An order is drawn up, which is signed by the employee himself.
OL (15) – parental leave (partially paid). The HR department draws up an order and is signed by the employee himself.
DO (16) – leave without pay, provided in accordance with the permission of the employer. An order is drawn up and signed by the employee himself.
OZ (17) – unpaid leave (without saving salary). An order is drawn up and signed by the employee himself.
B (19) – temporary disability (not counting cases provided for by code “T”). This symbol also denotes leave to care for a sick person and due to quarantine. In all cases, certificates of incapacity for work must be issued.
T (20) – disability that is not paid. It can be represented by a domestic injury, the need to care for a sick person, etc.
LCH (21) – hours of labor reduction for workers and employees. It is necessary to ensure that there is an order from the head of the organization.
RP (31) or NP (32) – downtime is not the fault of the employee. An order is drawn up from the head of the organization.
G (23) – absenteeism with retention of salary. It is necessary to draw up an order from the head of the organization.
PR (24) – absenteeism, which is a failure to appear at the workplace for at least 4 working hours continuously. This category also includes administrative arrest, being in a sobering-up station, pseudo-strikes, etc. The mark is affixed on the basis of submitted memos from department heads, explanatory notes from employees, acts of commissions, etc.
NS (25) – hours worked during part-time work at the initiative of the employer. Marks in the report card are made on the basis of extracts from the employment contract, orders, etc.
In (26) – days off. Those established at the legislative level are taken into account.
ZB (29) – strikes. A mark is made based on documentation that confirms the legality of the event.
NN (30) – absences for unknown reasons. However, there is no documentation that can explain the reasons for the employee’s absence.

Working time and its accounting are important components of any organization, allowing you to control the company’s activities and discipline employees. In order to simplify this procedure, a special form was developed - a time sheet. It exists in both paper and electronic versions. And each type has its own nuances in filling.

Who fills out the report card

Each organization appoints someone responsible for maintaining time sheets, focusing on the specifics of the activity and the number of personnel. If the organization is small and all work is carried out in the office, then the personnel inspector, accountant or other authorized person reports the employees.

In the case where an enterprise has several facilities, it is much easier to timesheet employees directly at their places of work. In this case, this responsibility is assigned to the foreman or head of the unit by a separate order or specified in the employment contract.

Algorithm for working with timesheets

First of all, you need to know that every enterprise must have a regular (that is, paper version) time sheet. You can either print the form yourself or order it from a printing house.

There are two approved forms: T-12 and T-13. Their difference is that the first one not only takes into account working hours, but also has columns for calculating the monthly salary. They are filled out according to the same scheme, namely, every month on the first day a new timesheet is opened. It is necessary to fill in the following fields:

Company name (by serial number and date of completion.
The period for which the timesheet is opened.
Serial numbers of personnel and their data from personal cards.

The remaining data is entered within a month, and filling out the part that relates to wages is left to the accounting department employee.

To make filling out the timesheet faster and more convenient, a notation system was developed and approved. They also reflect other nuances. There are 36 symbols available. But sometimes this quantity is not enough to accurately display all the information about the employee.

Symbols in the time sheet

	Name	Letter designation	Digital designation
1	Daytime and evening hours	I	01
2	Night work	N	02
3	Work on weekends and holidays	RP	03
4	Overtime work	With	05
5	Business trip	TO	10
6	Main holiday	from	14
7	Additional leave	od	15
8	Study leave	U	16
9	Reduced working hours for students	UV	17
10	Additional study leave without pay	UD	18
11	and childbirth	R	19
12	Parental leave (with partial pay)	very good	20
13	Parental leave (unpaid)	cool	21
14	Unpaid leave	before	22
15	Unpaid leave for reasons established by law	OZ	24
16	Sick leave	B	25
17	Unpaid disability	T	26
18	Reduced work hours	lch	27
19	Downtime (for reasons not related to the employee)	VP	28
20	Failure to appear for reasons established by law (with retention of wages)	G	29
21	Absenteeism without good reason	ETC	31
22	Hours not worked (if the employer has established a part-time working day)	NS	32
23	Weekend	V	33
24	Strikes	ZB	34
25	Absences for unknown reasons	NN	35

The table describes the most commonly used symbols in timesheets. A more detailed description and complete list are usually located on the first sheet of the form. This makes it easier to navigate the notation and determine in what situation what to put in the cell.

Regular form filling

Filling out a timesheet is a painstaking job that requires attention. This can be done using, for example, the method of continuous appearances and no-shows.

In this case, data is entered into each column. Symbols indicate both the presence of employees and their absence, indicating the reasons. The number of hours spent at the place of work is also indicated.

In the timesheet itself, it will look like this: on a day off, put the letter “B”, under it 0, on a working day, respectively, “I” and the number of hours, for example 8. Similar to weekends, various reasons for absence from work are noted, starting with business trips and ending with absence for unknown reasons.

In this case, calculating a time sheet is a little easier, because all the necessary numbers and symbols are in front of your eyes. This especially applies to specialists with little work experience - this way they will be less likely to get confused and make a mistake.

Filling out your time sheet wisely

There is also a method for recording deviations. It applies when the working day has the same length throughout the entire period. In this case, only non-standard situations are noted, that is, no-shows, business trips, etc. When using this method, much less time is spent, and the final result is the same in both cases.

On the sheet it looks like this: the top line contains information about the employee’s absence from the workplace - B, K, OT, NN, PR, B and others. The bottom line remains blank. After all, in the final calculation of the time worked, zeros do not matter, and with the same length of the working day, all that remains is to perform the simplest actions: count the number of empty cells in the top line (these are attendances) and multiply by the number of hours.

This method is more convenient for experienced personnel officers and accountants. It is also well suited for small organizations where the number of staff is small. If your management doesn't know about a simpler time tracking system, now is the time to offer it to them.

Maintaining time sheets on a computer

In addition to the paper version, there are also several electronic ones. As mentioned above, timesheets must be duplicated. This is necessary so that data on the work of employees is not lost and their accuracy is confirmed (after all, it is not possible to use a computer everywhere).

One of the more affordable options is a time sheet created in office programs. Excel is perfect for these purposes. Spreadsheets allow you to create any type and size of document. Also, thanks to the ability to set formulas, summing up and calculating intermediate data is much easier.

Using special software

If the employee or management has insufficient skills in working with spreadsheets, another similar program can be selected. In this case, the time sheet will look similar to the paper version. This will help reduce the time spent working with the document.

It is also worth considering that each program requires the use of licensed versions. Naturally, they have different prices from different suppliers. For example, the “Timesheet” program will cost users from 1000 rubles. and higher - depending on the number of personnel.

Another advantage of such utilities is that you don’t have to fill out a paper timesheet. The form with all the marks can be easily printed at any necessary time. This function is probably present in every similar program.

About storing documents

What is the timesheet used for? This is the basis for accounting in one way or another, as well as the main evidence that the employee was at the place of work and fulfilling his duties. Without a doubt, this document is very important for every organization.

Then how long is this form stored? Time sheets must be kept for a year. This is established by law, and such norms must be observed.

If you lose an already closed report card, there is no need to panic. It can always be restored using other documents. For this purpose, explanatory notes, sick leave certificates, information about business trips, vacation schedules, etc. are used. Anything that confirms and explains a person’s absence from his workplace can be used to restore data.

Who might need a report card?

This document is often required during various inspections. For example, the tax service checks its availability in the organization and its correct completion.

The absence of a time sheet, even in the smallest company, can result in a fairly large fine. The same thing happens when mistakes are made in filling out forms. This applies to both calculations and incorrect use of symbols.

The presence of timesheets is mandatory. They are needed both for the company itself (accounting, employee discipline) and for inspection organizations. And the most important thing is to correctly use the symbols in the time sheet. Then you can avoid a number of problems with employees and regulatory authorities.

You will need

- an employee’s application for parental leave until the child reaches the age of one and a half or three years.

Instructions

Ask an employee on maternity leave to write an application for parental leave. Call her on the phone the night before her maternity leave ends, as she may forget about it. Tell us how to apply for parental leave. To do this, it is necessary to indicate the start date of the vacation, the date of birth of the child and the duration of the vacation.

Find out from the employee how long she will be at home with the child - one and a half or three years. Let her indicate in the application that she needs leave until the child reaches the age of one and a half or three years. Calculate together with her what date this age will be - this will be the end date of the vacation. Explain to the employee that she needs to go to work the next day after the specified date.

Apply for parental leave based on an application written by the employee, indicating its start and end dates. Mark monthly in the working time sheet Form No. T-12 or T-13 the leave to care for your employee’s child from the start date of the leave to the end date with the symbol OZh or digital code 15, regardless of the period for which it was granted - up to the child reaches the age of one and a half or three years.

note

In labor legislation, there is no division of parental leave into periods of up to one and a half years and from one and a half to three years. However, such conditional division is necessary for the purposes of payment of state benefits. Therefore, the selected period of parental leave until the child reaches the age of one and a half or three years is required to be indicated in the application for such leave.

Sources:

Arranging for parental leave
How to reflect the use of working time in a timesheet

Tip 2: How is unpaid leave indicated on the timesheet?

During the performance of his work functions, when an employee needs to take a break from work in order to solve his everyday problems, it comes to unpaid leave. Depending on the intended purpose, all leaves at one’s own expense are classified and taken into account in the working time schedule in terms of their types.

When recording working hours, the timesheet (abbreviated as timesheet) contains information for each employee regarding all periods of his work activity. The facts of presence and absence from the workplace, both with retention of earnings and unpaid, are subject to reflection. The format of the accounting document, as well as the procedure for its execution, is regulated by the employer, taking into account generally accepted standards for encoding the data entered into it.

Personnel services of budgetary institutions work with a report card (f. 0504421 according to the All-Russian Documentation Classifier), which corresponds to a letter coding directory.

At enterprises in the commercial sector of the economy, timesheets are carried out in one of the following options:

on unified forms T-12 or T-13, intended for manual filling or automated accounting, respectively;
in its own form of the register, adopted by the organization as a PUD. The report card is developed on the basis of the standard form given in Order of the Ministry of Finance No. 52, taking into account industry and internal standards. In this case, one of the following types of data encoding is selected: alphabetic (in the form of a single capital letter or a two-letter abbreviation) or a numerical designation corresponding to the alphabetic one.

When drawing up a work report card in practice, there is variability in the symbolism used to code leave without pay. It all depends on the reasons why the employee takes days at his own expense, and this type of leave is called differently. For example, in colloquial use the terms “without content” or “b/s” are used. They are incorrect, since we are not talking about frivolously depriving a person of funds paid to him, but about his lack of labor earnings due to failure to fulfill his official duties for certain, very objective reasons.

Considering the variety of wording of the administrative document, which serves as the basis for filling out the timesheet, it is customary to use a certain classification of leave without pay. It consists of two main ciphers, two additional encodings and several special cases of designating unpaid periods.

Unpaid leave reporting codes

An employee who applies to the employer for leave at his own expense can receive it on two grounds provided for by labor legislation.

The administration is obliged to provide the employee with leave, the duration of which is determined by family circumstances (marriage, birth of a child, loss of a close relative). The employer does not have the right to deny vacation at his own expense to preferential categories of employees (disabled people, combatants, liquidators of the Chernobyl nuclear power plant, parents of children with disabilities, etc.). Since the time frame for these types of leave is determined by law, the right to use them requires documentary confirmation on the part of the applicant. The tabulation of “legal leave” is carried out indicating the letter abbreviation “OZ” or the number 17.
Vacation is granted at the discretion of management. It is called administrative or “in agreement with the employer”, since the final decision about when and for how long the employee can leave work for urgent personal matters is made by the employer. Absenteeism from work with the permission of the employer, which we most often call the common “b/s”, is designated “BEFORE” (numeric code 16).

When taking into account additional unpaid leaves, they are marked in the timesheet with their own codes:

The code for study leave “UD” (13) is entered in the time sheet when an applicant or graduate takes days at his own expense. The basis for applying for “additional leave in connection with training” is the provisions of Articles 173 and 174 of the Labor Code.
Some categories of workers have the right to additional rest at their own expense under the Federal Law, collective agreement or other legal regulation. Unpaid leave of a set duration, which is in the nature of additional leave, is provided annually to persons with state awards and titles, volunteer firefighters, women with two children, etc. When tabulating, such days are marked “BD” (18).

The symbolic code indicated for any of the above reasons for absenteeism from work marks all days of the calendar period that the employee is entitled to by order (both working days and general days off). Holidays or days of temporary disability that coincide with the period of leave at one’s own expense do not affect the regulations on unpaid leave. Such days only affect the duration and timing of annual paid vacation.

Accounting for individual unpaid periods

A special accounting procedure is provided for the following cases of absence from work without pay:

when, in agreement with the administration, an employee replaces payment for work outside his work schedule with additional days off. Time off taken in accordance with Article 152 of the Labor Code is marked with the symbol “NV” (38);
if an employee is given days without accrual of pay involuntarily, he is suspended or not allowed to work on the grounds specified in Art. 76 Labor Code of the Russian Federation. For example, a mandatory medical examination or occupational safety training was not completed, a person showed up at the workplace drunk, it was discovered that the security guard had an expired weapons license, and so on. Absenteeism due to the employee’s fault is coded “NB” (35).

Thus, the symbolic values indicated in the report card must reliably reflect the fact that the employee is released from performing work duties without retaining his salary.

Correct marking and summarized accounting of calendar days of unpaid leave are important for both the employer and the employee: when calculating the average daily earnings and determining the right to annual paid leave; when calculating the length of service in the pension and social insurance system.

An incorrect code indicated on the report card will result in penalties from the State Labor Inspectorates in relation to the organization as a whole, its manager and the person responsible for personnel records.

Sources:

Vacation at your own expense

Labor legislation obliges employers to keep records of time worked by employees. Organizations, regardless of legal status, and individual entrepreneurs must take into account hours worked. 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 a work book upon 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 work time sheet for 2019 is compiled and maintained by an 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. To do this, an order is issued indicating the position and name of the 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 by a personnel employee, and then immediately transferred 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 conducts settlements with personnel as a separate type of 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 is an all-Russian classifier of 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 the last day of 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. For a complete list of codes, see the end of the article. 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:

	regular paid vacation
	additional paid
	administrative (without saving salary)
	educational with salary retained
	on-the-job training (shortened day)
	educational without saving salary
	for pregnancy and childbirth
	child care up to 3 years old
	without saving the salary in cases provided for by law
	additional without saving salary

When using both methods of filling out a timesheet, a vacation symbol is affixed 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

We present the letter designations used in the time sheet in the form of tables.

Presence at the workplace:

Absence from work:

	temporary disability (sick leave) with payment of benefits
	temporary disability without benefit payment
	shortened working hours in cases provided for by law
	forced absenteeism due to illegal removal (dismissal)
	failure to appear in connection with the performance of state (public) duties
	absenteeism without good reason
	part-time mode
	weekends and public holidays
	additional paid day off
	additional unpaid day off
	strike
	unknown reason for absence
	downtime due to the employer's fault
	downtime due to reasons beyond anyone's control
	downtime due to the employee's fault
	suspension from work (paid)
	dismissal without retention of salary
	suspension of work in case of delay in salary

We will only give basic digital codes of types of remuneration(The full list is in the Order of the Federal Tax Service of Russia dated October 13, 2006 N SAE-3-04/706@):

Completed sample time sheet

Time tracking is of great importance. Without accurately recording it, it is impossible to determine the amount of remuneration to an employee for the period worked, especially if the work was performed at night or on holidays. In order to distinguish between periods of work and rest, Goskomstat has developed special codes, the meaning and placement rules of which we will try to understand further.

General rules for maintaining time sheets

At the legislative level, keeping time records is mandatory for enterprises of all forms of ownership. The presence of at least one hired employee on the organization's staff creates the need to maintain time sheets.

A report card is a form approved at the state level reflecting data on a worker’s attendance at work and the reasons for his absence.

Keeping time records allows you to quickly solve the following tasks:

clearly control working and non-working hours for each staff unit;
check compliance with labor discipline. This happens thanks to the scrupulous recording of delays, prolonged breaks, and no-shows for various reasons;
calculate the amount of wages for a calendar period. The document allows you to prove the correctness of its calculation;
these statements allow you to quickly obtain all the information necessary for reporting;
it is easy to justify fines imposed on an employee for violating the schedule for reporting to the workplace.

In 2004, Goskomstat proposed unified forms for recording working time:

Since 2013, their use is optional. Unified forms are very convenient, so they continue to be widely used to this day.

Filling out forms can be done in two ways:

full registration. The HR employee fills out a timesheet every day. This is done using an alphabetic or numeric code, indicating the number of hours;
recording deviations. This method allows you to mark only the days on which there was a deviation from the established schedule. In this case, only letter encoding is used. Only lateness, vacations, sick leave, night work, and more are noted.

Documents defining the accounting and personnel policies of the enterprise must clearly record the methods of maintaining timesheets, as well as the codes used and their decoding.

The employee responsible for drawing up the timesheet is appointed by a separate order. If the order is not issued, the obligation is specified in the employment contract. Without an appointment, requiring an employee to maintain time records is unauthorized. To perform this function, the enterprise administration can appoint any employee.

The completed document is submitted to the director of the organization for approval. After signing by the manager, the time sheet is sent to the accounting department. If there are a large number of structural units, the circle of persons signing the statement can be expanded.

The working time sheet can be filled out in the following ways:

Manually. The timekeeper makes the appropriate notes daily in the prescribed form.
Automated. The information is entered into a special program, and the time sheet is printed at the end of the month.

Filling out the report card must be taken with full responsibility, since this is the first document that the labor inspectorate will request during an inspection.

When filling out the form, the following rules must be observed:

all changes regarding personnel (adding an employee, changing a surname, etc.) must be accompanied by an order;
the document is drawn up in a single copy;
if the document is filled out manually, you can only use black and blue ink;
The timesheet opens no later than the 2nd or 3rd day of the current month;
the timesheet is closed on the last day of the reporting month;
A separate column is provided for each staffing unit. The employee's first and middle names should be entered in full to avoid confusion between namesakes. It is advisable that the worker’s personnel number be indicated on the statement;
information about attendances, absences and hours worked is entered in the horizontal cells opposite the names;
each column of the timesheet is equal to a specific day of the month;
The timesheet is filled out every day. The basis for filling out the cells are orders, memos and other official information;
If an error is discovered after closing the timesheet, you must fill out a correction form. It only reflects changes made.

Without the signature of the timekeeper and the head of the organization, the timesheet is considered invalid.

Rules for placing symbols

The employee who prepares the timesheet bears great responsibility. The final result – monthly remuneration to the company’s employees for their work – depends on his competence and attentiveness. If the timekeeper misses someone's last name, confuses the letter designation or writes down the working hours incorrectly, at the end of the month you can end up with a conflict situation with the workers.

You must approach filling out the timesheet step by step, following the following step-by-step instructions:

Before checking the document completely, so as not to rewrite it many times, It is better to enter information in pencil so that corrections can be made easily.

Working time columns are filled in using symbols. Labor legislation does not require mandatory use of encoding. Each code is entered in accordance with supporting documents.

Very often a dispute arises about how to record the time an employee spends on a business trip during the weekend. Some experts claim that the entire period is designated by the letter “K”, others argue that Weekend times must be coded “B”.

Both statements have the right to life. In order to avoid discrepancies in the processing of time sheet data, all these points must be specified in the order for the personnel department.

The entire period of absence of an employee due to illness, when providing sick leave, is marked with the letter “B”, without indicating days off. The same rule applies when designating maternity leave.

When marking the next or additional vacation, you must enter holidays and weekends in the timesheet.

If an employee is dismissed within a month, then dashes are added after the end date of his work.

Each symbol in the table has a specific meaning. Based on the final indicators, wages are calculated, the quality of use of working time is analyzed, and reports are compiled to statistical authorities.

Example of a completed timesheet:

Decoding the most common

To indicate work events, alphabetic and numeric encodings are used. Their decoding can be found on the title page of the statement of form T-12. The enterprise independently chooses which encoding is more convenient for use - alphabetic or numeric.

Not all codes are always required to fill out a timesheet. But the timekeeper must know some of the most frequently used ones by heart in order to avoid errors in filling out the columns:

Digital cipher	Letter cipher	Meaning	Note
01	I	Daytime attendance	Used to indicate the actual presence of the employee
02	N	Turnout at night	Perform official functions from 22:00 pm to 6:00 am
03	RV	Turnout during holidays	Performing duties on days that, according to the approved schedule, are holidays
04	WITH	Overtime	With a five-day weekly schedule, the work week is 40 hours. Exceeding this indicator is considered an overtime period
06	TO	Business trip period	The time spent by the employee on a trip on business of the organization is recorded.
09	FROM	Vacation period	Indicates the time the employee is on vacation
10	OD	Additional vacation period	Some categories of citizens (for example, women with children under 14 years of age) have the right to receive additional leave. It is paid in accordance with the law
14	R	Time spent on maternity leave	If there is a sick leave certificate, which is provided to the woman for the prenatal and postpartum period
15	coolant	Maternity leave time	Is given to women who have expressed a desire to go on maternity leave for up to three years.
18	DB	Vacation period at your own expense	The designation is used in cases where an employee is on additional leave without pay.
19	B	Period of illness	Paid sick leave. First, it is entered based on the employee’s application. Final fixation is possible only after submitting a sick leave certificate
20	T	Time off from work without pay	The fact of illness is confirmed by a certificate from a medical institution. Absence from work is due to the need to care for a sick relative, without providing sick leave
26	IN	Days off or holidays	Days are noted when the enterprise does not operate according to schedule
30	NN	Failure to show up to work without explaining the reason	Usually a temporary designation when the reason for the employee’s non-appearance is unclear. After explaining the reason, the letter designation may change

Any data must be confirmed by primary documents: sick leave, an order for leave or a business trip, etc.

Explanation of all symbols used to fill out the time sheet:

Rarely used

Some numeric or alphabetic characters are used extremely rarely. A qualified accountant must clearly navigate them and know in what cases to use:

Digital cipher	Letter cipher	Meaning	Note
05	VM	Watch	The time the employee spends on shift is recorded
07	PC	Courses, on-site
08	PM	Courses, in another area
11	U	Study leave period with pay	The time the employee spent on additional leave related to training is noted.
13	UD	Study leave without pay
16	BEFORE	Rest period without pay	The time the employee is on leave is noted with the consent of the manager
17	OZ	Hours of unpaid leave	Leave granted under certain conditions that do not contradict labor laws
21	Champions League	Shortened time	Set, for example, for employees who are under 16 years of age
23	G	Hours of absence from work, with salary retained	The time for performing public or state duties is recorded
24	ETC	Absenteeism for more than four hours in a row	The time during which the employee was absent from the workplace for various reasons for four hours or more in a row is noted.
29	ZB	Strike hours	The time of the strike, the start of which the employee had to warn
31	RN	Hours of downtime due to reasons beyond the worker's control	The time spent at work without carrying out the work process is recorded for various reasons.
32	NP	Hours of downtime caused by the employee

Any designation in the statement carries a certain meaning. Therefore, before using this or that symbol, it is necessary to clearly understand its meaning.

Can I use my own designations?

Labor legislation It is not forbidden to use your own and digital alphabetic encoding. This provision is outlined in Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n.

Many enterprises with standardized working hours use a simplified time sheet, in which, instead of a letter definition of attendance, the number “8” is placed. This indicates that the employee worked a full day.

The presence of an employee on site can be indicated by the letter “F”, which will indicate actual attendance. The next vacation can be designated “OO”, and the additional one “TO”. The main thing is that each innovation must be formalized by an order on accounting policies.

Timesheet keeping is mandatory legal norm for every enterprise. An organization can independently develop the most convenient form for itself and enter any letter coding, or it can use unified forms developed by Goskomstat. These forms have stood the test of time and have proven themselves to be the best.

In this video you will find useful information on the rules for maintaining and filling out time sheets.