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Time sheet for recording the use of working time. Sample of filling out a time sheet

The Labor Code of the Russian Federation obliges employers to keep records of the time worked by employees (Article 91 of the Labor Code of the Russian Federation). The unified form T-13 “Working time sheet” is provided precisely for this (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1). It reflects information about appearances and non-appearances (by various reasons) employees to work, as well as the amount of time they actually worked. Thanks to the time sheet, the employer can track the employee’s compliance with the established working hours.

If most of the employees work under the same working hours, then the organization’s personnel service (or accounting department) can maintain a single time sheet for all employees. If the company's divisions operate in different modes, then each of them can maintain its own accounting sheet. Does it authorized person, and then transmits the information to the human resources department and/or accounting department. Wages to employees must be calculated taking into account the data specified in the timesheet.

Please note that the use of Form T-13 by commercial organizations is not mandatory. The company can develop its own form, but it must be approved by the head (Letter of Rostrud dated 02/14/2013 N PG/1487-6-1, Part 4 Article 9 of the Law dated 12/06/2011 N 402-FZ).

Filling out form T-13

Form T-13 can be filled out in two ways: either it records all employee appearances and absences using the continuous registration method, or only deviations from the generally established work schedule are indicated (no-shows, overtime, etc.). For this purpose, special codes are used (Instructions for recording working time and settlements with personnel for wages, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1).

In column 4 of the timesheet, 2 cells are allocated for each date of the month: in the upper one a code indicating the employee’s attendance or absence is entered, in the lower one - the amount of time he worked on that day. If the employee was absent from work (on vacation, business trip, etc.), then the bottom cell is left empty.

Symbols - codes - are shown on title page Form N T-12. They come in two types: alphabetic and numeric. The employer can use either one or the other at its discretion. For example, the duration of work in daytime is indicated by the code “I” or “01”, the annual main paid leave is indicated by the code “FROM” or “09”, and a business trip is coded “K” or “06”.

The main document on the basis of which a company calculates wages to its employees is a time sheet. As a rule, a unified form is used (can be downloaded here). Let's look at a sample of how to fill it out.

What forms can be used

As the main document for recording working hours and accrual wages the company can use:

unified report forms approved by the State Statistics Committee;
independently developed forms that contain all the details provided for by Law No. 402-FZ “On Accounting” and approved as an element of accounting policy.

Use the free online timesheet generation service:

Unified form of time sheet

There are two types of unified time sheet form:

Timesheet for recording working hours and calculating wages (form No. T-12);
Time sheet (form No. T-13).

The company has the right to choose any form. The law does not contain any restrictions. Both forms were approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1.

Timesheet form

The blank forms of the above forms look like this:

Form No. T-12. Time sheet and calculation of wages

Form No. T-13. Time sheet

Methods for compiling a time sheet

The Labor Code imposes on companies the obligation to keep records of the working hours of their personnel (Article 91 of the Labor Code of the Russian Federation). There are two ways to compile a timesheet:

Registration of all attendances and absences from work.
Registration of only deviations: vacations, illnesses, absences for other reasons, work beyond the established time limit, etc.

The choice of any option is at the discretion of the employer. It does not depend on the working hours established in the company.

As a rule, they choose the method that is convenient for HR specialists. For example, the first is appropriate for cumulative accounting of working hours, when shortfalls on some days are compensated by overtime on others.

This procedure for recording time worked allows us to identify all overtime or shortcomings during the accounting period.

The second method (registration of deviations) is convenient when the working day is constant and known. In this case, the person who fills out the document knows exactly the number of working hours in each working day. Therefore, it is more convenient to register only deviations.

The timesheet is filled out either by an accountant or a human resources employee (timekeeper). Usually the person responsible for its registration is appointed by the director of the company. To do this, an order is issued, signed by the director.

How to fill out a time sheet

When filling out, they are guided by the Instructions for the use and completion of labor accounting documentation forms, which the State Statistics Committee approved by Resolution No. 1 of 01/05/2004. To record time worked, the forms have several columns and lines:

T-12 (columns 4, 6) - two lines;
T-13 (column 4) - four lines (2 for half of one month) and columns 15 and 16.

The top line of either of these two forms is needed for symbols (codes) of working time. The bottom shows the length of time that was worked or not worked (in hours, minutes) according to the corresponding codes. The employer has the right to increase the number of columns in the timesheet to record additional data on the work schedule. For example, enter the start and end time of a shift. This is advisable if personnel work in conditions that differ from usual ones.

In columns 5 and 7 of the T-12 form, the top lines indicate the number of days that were worked. The bottom lines are for hours worked.

When registering absences (deviations) in the time sheet, which are taken into account in days (for example, days of illness or vacation), put in the top line letter code conditional designation of no-show. The lower columns are left empty.

In Form T-12 (Section 2) indicate the amount of payment. In addition, it reflects the corresponding account into which wages are calculated for the time worked. In most cases, these are expense accounts (20, 26, 44, 91). Similar data is indicated in column 8 of form T-13.

Prepare timesheets online for free

Samples of filling out timesheets

Let's look at how to fill out a time sheet using the two forms presented above.

Filling out form T-12:

Filling out form T-13:

Symbols in the report card

The information in the report card must be encoded according to the requirements of the State Statistics Committee. The table below shows the codes and their interpretation.

Decoding	Code letter	Code-digit
Duration of work
Daytime work
Night work
Work on weekends and non-working holidays
Overtime
Shift work
Reduced duration of time for students
Shortened duration of time versus normal duration
Part-time work
Business trips
Business trip
Advanced training
Advanced training
Off-the-job training
Vacation
Annual leave (basic)
Annual leave (additional)
Additional leave in connection with training (with preservation of salary)
Additional leave in connection with training (without pay)
Maternity leave
Child care leave up to 3 years
Vacation at your own expense
Leave without pay
Annual additional leave without salary
Sick time
Illness at the time of benefit assignment
Illness without benefits
Absenteeism, no-shows
Forced absenteeism
Absenteeism during the execution of the state. responsibilities

Absences for unknown reasons
Weekends
Weekends and holidays
Additional days off (paid)
Additional days off (no pay)
Strike
Strike
Simple
Downtime due to the employer's fault
Downtime for reasons beyond the control of the organization and employee
Downtime due to employee fault
Suspension of work in case of delay in salary
Suspension from work
Suspension from work with payment of benefits
Suspension from work without payment of benefits
Designation that the employer can enter independently
Passing a medical and social examination
Dispensary examination
Baby feeding breaks

For example, coding of working time for piecework wages:

and putting down codes when giving a woman breaks to feed her baby

Features of filling out the timesheet

In practice, there are situations when filling out a timesheet has its own peculiarities. Thus, the pre-holiday day is shortened by one hour. For example, on March 7, the law stipulates a 7-hour working day. If the timesheet shows 8 hours, then the employees worked overtime for the last hour. The eighth hour must be paid at least one and a half times the amount (Article 152 of the Labor Code of the Russian Federation). Otherwise, the company may be fined 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The same fine threatens the company if the report shows individual workers on the day before the holiday it costs 8 hours. For example, minors and pregnant women. They should not be required to work overtime.

The rule about a shortened pre-holiday day applies to all employees. Even those that work part time. If an employee works 7 hours, then on the day before the holiday they put 6 on the report card.

The time sheet for part-time workers indicates the time actually worked. The restrictions set for part-time workers should be taken into account. When a person is employed in his main job, the daily duration of his part-time work cannot exceed 4 hours. He can work more than 4 hours on days when he is not busy at his main place. The monthly working hours of part-time workers should not be more than half monthly norm working hours.

The length of time worked by part-time workers (in hours and minutes) is reflected in the bottom line (columns 4 and 6) of form No. T-12 or in the second and fourth lines (column 4) of form No. T-13. Specifying fractional numbers is not prohibited. For example, if a part-time worker works for 3 hours 12 minutes, then you can enter in the timesheet fractional number– 3.2 hours (3 hours + 12 minutes: 60 min/hour).

in 1C and programs similar in functionality, you can fill out the timesheet automatically.

A practical example of filling out a timesheet

Let's look at an example of the procedure for filling out a timesheet when recording working hours in total.

Example
A person is assigned a summarized accounting of working time (a month is an accounting period) and a schedule of 2 every 2, ten hours a day. In June the schedule looks like this:
01-02, 05-06, 09-10… 29-30.06.
According to production calendar, the standard working time in June is 159 hours. The schedule must be drawn up without exceeding this number of hours. To achieve this, work hours on some days were reduced to 8-9 hours.
From 01 to 07.06 the employee was on a business trip. At the same time, no order was issued regarding employment on days off. On a business trip, a person works according to the schedule of the company to which he was sent. But when calculating the average earnings for the days of a business trip, the accountant will take the number of hours according to planned schedule.
The employee was on the way to the place of business trip and back on 01 and 07.06. Moreover, the 07th is a day off for him. For the purpose of calculating wages, days on the road on a day off are equated to days of work on a day off. In this case, the time is determined from the moment of departure of the transport on which the employee left until the end of the day of departure. According to the example - 9 hours.
The remaining days of the schedule (from 08 to 30.06 inclusive) were worked in in a planned manner.
Time worked table
The standard working hours in June were determined as follows. From 159 working hours (according to the production calendar), we excluded the time scheduled for the business trip:
159 hours – (10 hours × 4 days) = 119 hours.
The amount of time actually worked after the business trip (from 08 to 30 June inclusive) is 128 hours. It is less than 159 hours. Therefore, there is no additional payment for overtime hours. 128 hours will be paid according to the salary.
The time that a person misses while on a business trip (including days of arrival and departure) is 49 hours. Of these:

40 hours will be paid based on average earnings;

9 hours will be paid as work on a day off.

from the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
Section 2.

Time sheet
working hours and wage calculation
(Form N T-12)

Time sheet
(form N T-13)

They are used to record the time actually worked and (or) not worked by each employee of the organization, to monitor employees’ compliance with the established working hours, to obtain data on hours worked, calculate wages, and also to compile statistical reporting by work. When keeping separate records of working time and settlements with personnel for wages, it is allowed to use section 1 “Accounting for working hours” of the timesheet in Form N T-12 as independent document without filling out section 2 “Payment payments to personnel”. Form N T-13 is used to record working hours.

Drawed up in one copy by an authorized person, signed by the manager structural unit, an employee of the personnel service, are transferred to the accounting department.

Notes in the report card on the reasons for absence from work, work part-time or outside the normal working hours 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 performance state or public duties, written warning about downtime, application for part-time work, written consent of the employee to work overtime in cases established by law, etc.).

To reflect the daily working time spent per month for each employee, the timesheet is allocated:
in form N T-12 (columns 4, 6) - two lines;
in form N T-13 (column 4) - four lines (two for each half of the month) and the corresponding number of columns (15 and 16).

In forms N T-12 and N T-13 (in columns 4, 6), the top line is used to mark the symbols (codes) of working time costs, and the bottom line is used to record the duration of worked or unworked time (in hours, minutes) according to the corresponding working time cost codes for each date. If necessary, it is allowed to increase the number of columns to enter additional details according to the working hours, for example, the start and end times of work in conditions other than normal.

When filling out columns 5 and 7 of the timesheet according to Form N T-12, the number of days worked is entered in the top lines, and the number of hours worked by each employee during the accounting period is entered in the bottom lines.
Working time costs are taken into account in the Timesheet either by completely recording appearances and absences from work, or by registering only deviations (absences, tardiness, overtime, etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary disability, business trips, vacation in connection with training, time spent performing state or public duties, etc.), in the Table in the top line, only symbol codes are entered in the columns, and in the bottom line the columns remain empty.

When compiling a timesheet in Form N T-12 in Section 2, columns 18 - 22 are filled in for one type of payment and corresponding account for all employees, and when calculating different types of payment and corresponding accounts for each employee, columns 18 - 34 are filled in.

Form N T-13 “Working time sheet” is used for automated processing of accounting data. When drawing up a report card in form N T-13:
when recording accounting data for payroll for only one type of payment and a corresponding account common to all employees included in the Timesheet, fill in the details “type of payment code”, “corresponding account” above the table with columns 7 - 9 and column 9 without filling out columns 7 and 8;
when recording accounting data for payroll for several (from two to four) types of payment and corresponding accounts, columns 7 - 9 are filled in. An additional block with identical column numbers is provided for filling out data by types of payment, if their number exceeds four.

Form N T-13 report cards with partially filled in details can be produced using computer technology. Such details include: structural unit, last name, first name, patronymic, position (specialty, profession), personnel number, etc. - that is, data contained in directories of conditionally permanent information of the organization. In this case, the form of the report card changes in accordance with the accepted technology for processing accounting data.

The symbols of worked and unworked time presented on the title page of Form N T-12 are also used when filling out the timesheet in Form N T-13.

APPENDIX 2 "Timesheet" (Excel with formulas) (XLS 68 Kb)
APPENDIX 1 "Timesheet" (Excel) (XLS 151 Kb)

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22.08.2016

It is known that time sheets must be kept in the following forms:

T-12 is a form used for labor management, as well as for calculating wages.
T-13 - URV report card.

The 2016 ATC report card is available on this page. for free download:

URV report card for 2016 (sample)

Form No. T-13:

Form No. T-12:

Rules for filling out the URV report card in 2016.

It is immediately worth noting that forms T-12/T-13 are used when recording the time that was actually worked/unworked by each employee of the company/organization individually. This is necessary to monitor employees’ compliance with the general established working hours (WW), to provide information regarding hours worked, calculate wages, and compile a statistical report on labor. If separate maintenance of work management, as well as settlements with personnel regarding wages, is carried out, then it is possible to use section 1, which is called “Accounting for working hours” of the timesheet of form No. T-12, as an independent document (filling out section 2 entitled “Settlements with personnel for payment labor” is not needed here). As for form No. T-13, it should be used for URA.

Report card for the URV in 2016. must be drawn up in only one copy by a person having the necessary authority to do so. Next, it is sent to the head of the structural unit, to a human resources employee, for signature, and goes to the accounting department.

Marks in the report card regarding the reasons for absence from work, work on a part-time work schedule/exceeded established time at the request of the employee/employer, reduced duration of the Russian Federation, and the like must be made in accordance with documents drawn up accordingly. These documents are:

Certificates of incapacity for work.
Certificates regarding the performance of state/public duties/work.
Written warnings regarding downtime.
Statements regarding part-time work.
Employees' consents in writing for overtime work only in those cases established by law, etc.

To reflect the daily costs of RV for the month for each employee individually, the timesheet has specially designated lines:

In form No. T-12 there is column 4, column 6 - two lines.
In form No. T-13 - here is column 4 - four lines (for each half of the month - 2 lines), as well as column 15, column 16.

In forms No. T-12 and No. T-13, namely in columns 4.6, the upper lines are used in order to be able to mark the symbols (codes) of RV costs, and the lower ones - to make entries regarding the duration of worked/unworked time (minutes, hours) according to special cost codes RV for a specific date. If there is a need to increase the number of columns in order to enter additional details for working hours, this is quite acceptable. For example, it is necessary to note the start and end times of work in conditions that differ from generally accepted ones.

When filling out columns 5.7 of the time sheet of form No. T-12, the number of days worked should be entered in the top lines, and the number of hours worked individually by each employee during the accounting period in the bottom lines.

The timesheet reflects the costs of the RV. You can also use the method of complete registration of attendance/absenteeism for work, registration of only deviations (lateness, no-show, overtime, etc.). When reflecting absences from work, if they are recorded by day (vacation, days of temporary disability, business trips, leave due to training, time to perform state/public duties, etc.), in the timesheet in the top line in the appropriate columns, you should enter exclusively symbol codes, and at the bottom - leave blank.

When compiling a timesheet in accordance with form No. T-12, in section 2, provided for one type of payment for all employees, as well as a corresponding account, columns 18 to 22 should be filled in, and columns 18 to 34 provided for each employee separately.

Form No. T-13, called the “URV Report Card,” is used during the automated processing of accounting data.

When compiling a time sheet according to form No. T-13:

If you are recording accounting data necessary for calculating wages exclusively for one type of payment and a corresponding account, which is common to employees who are included in the timesheet, then it is necessary to fill in the details “type of payment code”, as well as the “corresponding account” above the table that has columns from 7 to 9 and column 9 (there is no need to fill out columns 7 and 8 here).
If you are recording accounting data necessary for calculating wages for several types of payment and corresponding accounts, you must fill out columns 7 to 9. Additional section with similar numbers, a column is provided for filling in the corresponding data on types of payment, if there are more than four.

Timesheet forms in accordance with form No. T-13, in which the details are partially filled in, can be produced using appropriate computer technology. These details may include:

A time sheet is the main document containing information about the number of appearances and absences for work of each employee of the company. It is transferred to the accounting department. And based on the data, wages are calculated and calculated.

The law provides for 2 unified report forms: T-12 – for filling out manually; T-13 – for automatic control of actually worked time (via a turnstile).

Data is entered every working day. At the end of the month, the total of attendances and absences of each employee is calculated. Report generation can be simplified by automating the filling of some cells using Excel. Let's see how.

Filling in input data with Excel functions

Forms T-12 and T-13 have almost the same composition of details.

Download the time sheet:

In the header of page 2 of the form (using T-13 as an example), fill in the name of the organization and structural unit. Just like in the constituent documents.

We enter the document number manually. In the “Date of Compilation” column, set the TODAY function. To do this, select a cell. Find the one you need in the list of functions and click OK twice.

In the “Reporting period” column, indicate the first and last day of the reporting month.

We allocate a field outside the timesheet. This is where we will work. This is the OPERATOR field. First, let's make our own calendar for the reporting month.

Red field – dates. On the green field he puts down ones if the day is a day off. In cell T2 we put one if the timesheet is compiled for a full month.

Now let's determine how many working days there are in a month. We do this on the operational field. Insert the formula =COUNTIF(D3:R4;"") into the desired cell. The COUNTIF function counts the number of non-blank cells in the range specified in parentheses.

We manually enter the serial number, full name and specialty of the organization’s employees. Plus a personnel number. We take information from employees’ personal cards.

Timesheet automation using formulas

The first sheet of the form contains symbols for recording working time, digital and alphabetic. The point of automation using Excel is that when entering a designation, the number of hours is displayed.

For example, let's take the following options:

B – day off;
I – attendance (working day);
OT – vacation;
K – business trip;
B – sick leave.

First, let's use the Select function. It will allow you to set the desired value in the cell. At this stage, we will need the calendar that was compiled in the Operator Field. If a day falls on a day off, “B” appears on the timesheet. Worker – “I”. Example: =CHOICE(D$3+1,"I","B"). It is enough to enter the formula in one cell. Then “hook” it to the lower right corner and move it along the entire line. It turns out like this:

Now we’ll make sure that people have “eights” on turnout days. Let's use the "If" function. Select the first cell in the row below symbols. “Insert function” – “If”. Function arguments: logical expression – address of the cell being converted (cell above) = “B”. "If true" - "" or "0". If that day is truly a day off – 0 working hours. “If false” – 8 (without quotes). Example: =IF(AW24="B";"";8). “Catch” the lower right corner of the cell with the formula and multiply it throughout the entire row. It turns out like this:

You need to do the same work for the second half of the month. It is enough to copy the formulas and change the cells they refer to. Result:

Now let’s summarize: let’s count the number of appearances of each employee. The “COUNTIF” formula will help. The range for analysis is the entire series for which we want to get the result. The criterion is the presence in the cells of the letter “I” (appearance) or “K” (business trip). Example: . As a result, we get the number of working days for a particular employee.

Let's calculate the number of working hours. There are two ways. Using the “Sum” function - simple, but not effective enough. More complicated, but more reliable - by using the “COUNTIF” function. Example formula: . Where AW25:DA25 is the range, the first and last cells of the row with the number of hours. The criterion for the working day (“I”) is “=8”. For a business trip – “=K” (in our example, 10 hours are paid). The result after introducing the formula.