As indicated by failure to appear in the report card. Letter designations in the timesheet. Selected cases of tabulation

Due to the fact that the calculation of wages is made on the basis of the information contained in the timesheet, it is necessary to pay special attention to filling out this document. Let's consider the main questions that arise when maintaining and filling out a timesheet.

In the report card, alphabetic or numeric codes can be used to designate an event, for example, the appearance at work has the letter designation I or 01 in numerical terms, absenteeism PR or 24, additional days off without saving wages HB or 28.

Full list alphabetic and numeric characters are contained on the first page of the T-12 form:

It should be noted that the unified form T-12 can be used in any organization, regardless of the form of ownership, except for budgetary institutions.

V budgetary institutions the accounting form approved by the order of the Ministry of Finance of Russia No. 52n is applied, which uses other alphabetic and numeric designations.

2. In what cases is the NN code put?

The NN code, or the absence of an employee for unexplained reasons, is put down every time and until the employee is absent from work, and the responsible person does not have documents on the reasons for his absence. Even if the head of the absent person swears that the employee is absent (PR code), do not rush to put this code in the primary accounting documents, wait until the employee brings a document explaining his absence, otherwise it may happen that the report card with the NN code will be provided to the accounting department, and later it turns out that the employee was absent for a good reason, and then you will have to make changes to the primary accounting documents.

3. How are days off on business trips designated?

There are two points of view on the question of the code designation of days off when traveling on a business trip: some believe that it is necessary to set the code K (business trip), the second argue that it is necessary to set the code B (day off). Both have their own reasonable and legal arguments, but there is no single approach, so proceed from your own established practice.

4. Are the days off on the report card when the employee is sick?

When an employee is on a hospital code B (temporary disability), it is affixed for the entire period of temporary disability, including weekends and holidays. A similar complete registration is carried out when employees are on maternity leave (P), parental leave upon reaching the age of three (OZH) and unpaid leave (PO).

5. How are holidays marked?

If, when the employee is on the annual basic leave (OT) or on the annual additional paid leave (AP), there is a public holiday for the period of his rest, the OT or OA code in the report card must be replaced with B (weekends and non-working holidays), because, in accordance with article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid vacation are not included in the number of calendar days of vacation.

6. What designations should be put in the report card, digital or alphabetic?

There are no clear instructions on this, therefore, in each organization, information is entered into the timesheet based on established practice and ease of use.

7. What form of the time sheet is more convenient to use for filling out?

The form of the timesheet does not matter, you can choose the form approved by the Decree of the State Statistics Committee of Russia No. 1 (forms T-12, form T-13), you can use the form approved by order of the Ministry of Finance of Russia No. 52n.

In general, if you work in commercial organization, you can independently develop and approve your own form with your own letter or number designations, no one forbids this, the main thing is that it should be in fact.

8. Who should keep track of working hours and who should be responsible for it?

If the organization is small, one person can keep records.

If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division.

All responsible persons, regardless of their number, are appointed by orders for the main activity in order to avoid various kinds of misunderstandings.

The person authorized by the order is responsible for the completeness and correctness of filling out the time sheet.

The head of the department is responsible for the timely submission of the timesheet to the accounting department.

The employer is responsible in principle for everyone.

9. What is the correct way to keep track of working hours, if the company is small and the operating mode is five days?

There is no single approach to keeping records, you can keep a continuous one (register all the facts), but you can only record deviations (temporary disability, absences for unknown reasons, etc.). The main criterion is the correctness of recording the actual hours worked on paper, since this document is the primary one for calculating wages.

In everyday work, the first option is more convenient with the summarized accounting of labor periods, the second option is preferable when the duration of working hours is unchanged, as in the case of a five-day period.

In any case, the recording of working hours is carried out daily, and is provided to the accounting department on a monthly basis.

Everything at the enterprise is subject to accounting. Including, and work time... It is it that is designed to perform tasks that are the raison d'être of the organization. Labor legislation obliges every entrepreneur to keep a clear record of working hours. How this is done in practice is discussed below.

The need to maintain a timesheet

Accounting for the time worked by each employee provides:

• control of labor activity;
• observance of discipline by subordinates;
• the correctness of the calculation of earnings;
• operational information about what resources the manager has for a specific period of time.

In order to simplify the fulfillment of the listed requests, a standard form of the document, which is called the time sheet (TURV), has been introduced into practice.

Alphanumeric code in the report card. Basic notation

For the convenience of accounting for all possible situations with the use of working time, employees use codes developed and approved by Goskomstat. They are assigned to all cost elements. The enterprise has the right to encrypt the types of use of working time to choose from:

• letters;
• in numbers.

You do not need to memorize the conventions. All of them are contained directly on the TURV form. It is only necessary to put down the appropriate codes in each box in front of the names of individual employees carefully.

The list of ciphers is considerable, but in fact all of them are not used at the same time. Some designations are applicable only to enterprises with a certain specificity of work.

Most of all, the designation TURV is in use, which relate to the direct work of employees at their workplace:

Labor during the day was coded with the letter I, which can be deciphered as turnout time. The rest of the designations contain the initial letters of the varieties of work. As for the numbers, they are simply put down in order.

Important! The management should remember that the fact of overtime work and on days that are officially days off must be legalized by an appropriate order.

Deciphering the designation of types of vacation

All vacation options are coded in letters and numbers. They hide behind numbers from 09 to 17.

It is easiest to decipher the designations of annual vacations - basic and additional, since they are designated as OT (09) and OD (10). Other types of leave have the following codes:

TURV also records information about the vacation by:

• BiR R or 14;
• caring for a baby until she turns 3 years old coolant or 15.

Important! When an employee undergoes training and continues to work on a reduced working day, his working time is marked in TURV as UV or 12.

Features of using the NN code in the report card

Among the types of time spent is the absence of an employee for unclear reasons or until all the circumstances of a possible absenteeism are determined. They are designated as NN or 30. The code is put in front of the surname of the employee who did not show up for work at the set time. At the same time, the person responsible for drawing up the TURV does not have any documents or verbal reliable information about the reasons for the absence.

You should not immediately put the PR code in the appropriate box, which fixes absenteeism. It is wiser to wait for convincing explanations or documents from the absent employee that prove that the reason for the failure to appear is valid.

If you hurry to put down the absenteeism, then it is possible that the report card with the wrong code will fall into the hands of the accountant who calculates the salary. Subsequently, when the reason for the absence of the employee turns out to be valid, it will be necessary to correct two errors and make adjustments to the documentation with initial accounting.

Important! Until the reasons for the absence of an employee at work are clarified, it is more reasonable in TURV to designate the corresponding day with the neutral code НН (30).

Possible errors in filling TURV

In addition to the usual mistakes in TURV, there are really significant errors.

Example. An employee of the enterprise visited a nightclub on the day off and was among the violators of the order. As a result, he was detained by the police and held in custody for several days. The accounting employee responsible for maintaining the TURV designated the days of the employee's absence as PR - absenteeism.

In this case, an important mistake was made. Absenteeism is absence without any reason that can be identified as valid (Art. 81, clause 6a of the Labor Code).

Therefore, it is more correct to enter an additional designation and write down, for example, the AA code (38) - administrative arrest... Or designate the missed days with the NB code (35) - free absence for reasons provided by law.

Often, when an employee is on sick leave, on BIR leave, unpaid leave, weekends (C) are put on the report card instead of the correct codes - B, R and DO. This is also wrong.

Several questions and answers

Question 1. What is the difference between F. No. T-12 from f. T-13?

Answer. The choice of using one of the forms depends on the method of controlling the working time. When the attendance of employees is recorded at the enterprise automatic system, then it is more convenient to use f. No. T-13. In other organizations, the universal f is used. T-12. And it also has R.2, in which you can enter calculations for the remuneration of employees. As for the letters of the timesheets, they are identical in both forms.

Question. 2. At the enterprise, TURV is carried out in electronic form using standard codes. Do I need to additionally fill out a paper form. No. T-13?

Answer. With such an organization of employee time tracking, you just need to certify the timesheet with an electronic digital signature - and that's it.

Ask an expert

How to correctly set days off in TURV for an employee who is on a business trip before and after them?

Answer. There are two points of view in solving this issue:

1. Put down the code indicating the day off, that is, B or 26.
2. Write down K or 06, thereby recording a business trip.

There is no unified approach, there are no standards that exclude one of the designations. Therefore, you can use any cipher, based on the practice that has taken root in a particular enterprise.

HR department inspector N. L. Sizova

TURV is an important document. After all, with its help, all costs of working time are clearly recorded. The document helps to clearly monitor discipline and correctly calculate the salary. TURV clearly demonstrates to the manager how effectively the work of each of his employees is used. For correct filling in the document there is a hint with the decoding of the codes.

T-12 timesheet is a form approved by Goskomstat and is one of the register options for recording working hours. Where to download the time sheet form and what is the specificity of its practical application, we will tell in the article.

What is form T-12 (timesheet)

On the basis of the T-12 form, introduced into the practice of document circulation by Goskomstat in the decree of 01/05/2004 No. 1, a timesheet is formed, which is intended to be used for the following purposes:

• keeping records of visits by employees to their place of work in accordance with the established schedule;
• definition of indicators for calculating the salary of employees;
• the formation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).

It should be noted that the form in question must be completed manually (on a PC using Word or a similar program, or in printed form with a ballpoint pen). And the time sheet, designed to be filled in automatically when access control systems are activated, is drawn up on the basis of another form of the State Statistics Committee - T-13. The selected form of the 2017 time sheet should be specified in the accounting policy.

Read about what the T-13 form is in the article "Unified form No. T-13 - form and sample" .

When it is supposed to use the timesheet form 0504421 according to OKUD

The time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, therefore, sometimes confusion can arise when applying this or that document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order dated 03/30/2015 No. 52n. This document is used for the same purposes as the T-12, but is subject to use in government agencies.

The time sheet corresponding to form 0504421 also has a rather similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, it is not difficult to adapt to a document approved by the Ministry of Finance, if he is used to using the form from the State Statistics Committee, and vice versa.

Is it allowed in private firms to use the timesheet f. 0504421

The use of a timesheet in the form of 0504421 is not prohibited for private companies. The fact is that from 01.01.2013, firms that are not directly prescribed by law to use specific unified forms of primary sources are allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by employees, a time sheet on the form T-12, and form 0504421 or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.

Read more about filling out the T-12 form in the material "Unified form No. T-12 - form and sample" .

Where the T-12 form is available for download

You can download the time sheet - a simple form T-12 - on our portal.

Time sheet, form 0504421 (form download)

The time sheet form 0504421 is also available for download on our website.

How are vacations indicated in the timesheet?

Unified forms for keeping a time sheet of employee visits at Russian enterprises T-12 and T-13 involve the reflection of information about vacations using the codes given on the title page of the T-12 form.

These codes are presented in two varieties: alphabetic and numeric. The use of both is equivalent. Moreover, in the local standard of the organization, a certain mixed use option or one involving the use of completely different codes can be fixed. The employer also has the right to independently develop and use the time sheet form with symbols in it.

Let's see what designations are applied to vacations.

Main and additional leave

When an employee goes on regular paid vacation, and the company uses the T-12 or T-13 form, the letter OT code or the numeric code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee's vacation.

If the rest is additional, then another code is put down: OD (10).

Study and unpaid leave (administrative leave)

In the provisions of Art. 128 of the Labor Code of the Russian Federation, vacation at the expense of an employee is divided into 2 types:

• provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the report card;
• necessarily provided by the employer at the request of the employee - the OZ code is used (17).

According to labor legislation, study leave also has 2 types (Article 173 of the Labor Code of the Russian Federation):

• leave for study with retention of earnings - is reflected using the U code (11);
• unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).

You can find out more about the legislative regulation of the provision of study leave in the article "Study leave under article 173 of the Labor Code (nuances)".

Maternity and parental leave

Maternity leave granted in accordance with Art. 255 of the Labor Code of the Russian Federation, reflected in the report card using the P code (14). Parental leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).

A scenario is possible in which an employee who is on parental leave will work part-time. If this is so, then when accounting for her visits in the report card, the "double" code I (01) and OJ (15) will be applied. These codes can be specified in one cell of the timesheet using the "/" symbol (for example, I / OJ or 01/15), or add an additional line to the timesheet form.

Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked there a day off. In this case, the table will contain: К / РВ / ОЖ (06/03/15).

What to put in the report card if the vacation falls on a holiday

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.

Holidays established by regional legislation are also excluded from the vacation (see the resolution of the Presidium of the Armed Forces of the Court of the Russian Federation of 12/21/2011 No. 20-PV11).

It follows that holidays falling on vacation in the report card must be designated with the code "B" or 26.

If you want, you can set your own code for this. This was indicated by the Ministry of Labor in a letter dated April 27, 2017 No. 14-2 / ​​B-370.

Outcomes

The Russian legislator introduced into circulation the forms of monitoring the presence of employees at work, adapted for employers of any form (including firms, both private and public). Employers who do not belong to government agencies have the right to use any form of relevant accounting documents. However, the T-12 shape continues to be one of the most convenient.

When filling out the timesheet for each employee, you need to use a whole list of codes. And a particular confusion always arises in situations with vacations. Meanwhile, an error in the code is fraught with inaccuracies in the calculation of employee benefits. This article will help you avoid this.

In the unified form of the report card, there is a digital analogue for each letter code. For example, vacation in the timesheet is marked with the code OT or 09. You can use any of them, but the letter codes are clearer. It makes no sense to indicate both codes at once.

For its own timesheet form, the company has the right to enter its own encoding, but this, again, can lead to confusion and incorrect payroll calculation. Therefore, it is easier to use the familiar codes from the unified form.

In this case, the last day of the employee's actual work will be the day before the start of the vacation. In other words, labor Relations with the employee are terminated from the moment the vacation begins. This is the conclusion made in the ruling of the Constitutional Court of the Russian Federation dated January 25, 2007 No. 131-O-O. A similar point of view is reflected in the letter of Rostrud dated December 24, 2007 No. 5277-6-1.

However, the employer must keep track of working hours before last day vacation. Even though when granting a vacation with subsequent dismissal the company is obliged to issue to the employee on the last working day work book and completely pay off with it. That is, in the report card it is necessary to reflect all the days of the vacation until its end. We received such clarifications in Rostrud.

Example 3: How to mark vacation with subsequent dismissal in the report card
The employee of LLC "Vector" Kharlamova A. The last day of work is June 2, vacation from June 3 for 28 calendar days.

In this case, in the report card, June 1 should be marked with the B code, and June 2 with the Y code. And all other days of June - with the OT code. The exception is June 12th. Here you need to put the code B. In addition, the OT code will also need to mark the last day of the vacation - July 1.

We have given a sample of filling out the June report card according to Kharlamova above.

The employee took a vacation at his own expense

The coding for unpaid leave depends on the reason why the employee took it.

If for family reasons and other valid reasons with the consent of the employer, put the DO code in the report card (leave without pay, granted with the permission of the employer). If your company is obliged to provide a vacation Labor Code, for example, in the case of a wedding or the birth of a child, then in the report card reflect the OZ code (leave without pay under the conditions provided for by law). Finally, vacation at own expense under a collective agreement or industry agreement in the report card is marked with the DB code (annual additional leave without pay).

All vacation days - both workdays and weekends - should be marked with a suitable code. Including holidays. After all, they are not included in the number of days only for annual paid leave. If the holiday falls on vacation time at your own expense, then this does not affect its duration.

Example 4: How to mark in the report card the days of leave without pay
Employee of LLC "Vector" Samokhvalov Yu.G. wrote an application for vacation at his own expense for family reasons in the period from 9 to 25 June. The director agreed to give the employee such leave. In the report card, the accountant marked with the code TO all days from June 9 to June 25 - both regular working days, and weekends, and a public holiday on June 12.

A sample of filling out the report card according to Samokhvalov is above.

The employee went to work during the child's leave

Employees who are on child leave have the right to work part-time or at home (Article 256 of the Labor Code of the Russian Federation). In this case, they have the right to a childcare allowance for up to one and a half years, and to a salary.

Such an ambiguous position of the employee also requires a special filling of the report card. It needs to be supplemented with one more line. And in the first line, put down the coolant code - parental leave until they reach the age of three years, and in the second code I - the duration of work in the daytime (or B - day off).

Example 5: How to mark days of work on a report card during child leave
An employee of LLC "Vector" O. Maslova is on parental leave. At the same time, she works four days a week - from Tuesday to Friday. Let's look at the example of June, how to fill out a timesheet.

Firstly, all days of the month, without exception, must be marked with the coolant code. Secondly, working days should be marked with the I code, regular weekends - with the B code, and all non-working Mondays - with the HB code (additional days off without pay).

A sample of filling out the time sheet according to Maslova - above.

But at the same time as parental leave, annual paid leave will not work. This is the opinion of both officials (Rostrud letter dated October 15, 2012 No. PG / 8139-6-1) and judges (Resolution of the Plenum of the Supreme Court of the Russian Federation dated January 28, 2014 No. 1). That is, you can work part-time during the child's leave, but you cannot be on two leaves at the same time.

If the employee falls ill, she can count on both sick leave and care allowance. After all, these payments have different reasons.

In the report card, alphabetic or numeric codes can be used to designate an event, for example, the appearance to work has the alphabetic designation I or 01 in numerical terms, absenteeism - PR or 24, additional days off without pay - HB or 28.

you can find required code using the service that we have prepared, or use the table. In the service, you will first need to select the type (form) of the timesheet that you use, and then the wording of the event for which you need to enter a code designation - the system will immediately show you the desired alphanumeric code.

It should be noted that the unified form T-12 can be used in any organization, regardless of the form of ownership, except for budgetary institutions.

In budgetary institutions, an approved accounting form is used, which uses other digital and letter designations in the timesheet.

1. In what cases is the NN code put?

The NN code, or the absence of an employee for unexplained reasons, is put down every time and until the employee is not at work, and the responsible person does not have documents on the reasons for his absence. Even if the head of the absent person swears that the worker is absent (PR code), do not rush to put this code in the primary accounting documents, wait until the person brings a document explaining his absence, otherwise it may happen that the report card with the wrong code will be provided to the accounting department, and later it turns out that the employee was absent for a good reason, and then you will have to make changes to the primary accounting documents.

2. How are days off on business trips designated?

There are two points of view on the question of the code designation of weekends when traveling on a business trip: some believe that it is necessary to set the code K (), the second argue that it is necessary to set the code B (). Both have their own reasonable and legal arguments, but there is no single approach, so proceed from your own established practice.

3. Are the days off on the report card when the employee is sick?

When an employee is on a hospital code B (temporary disability), it is affixed for the entire period of temporary disability, including weekends and holidays.

A similar complete registration is carried out when employees are on maternity leave (P), parental leave upon reaching the age of three (OZH) and unpaid leave (PO).

4. How are holidays marked?

If, when the employee is on the main annual leave (OT) or on the annual (OT) vacation, there is a public holiday for the period of his rest, the OT or OA code in the report card must be replaced with B (weekends and non-working holidays), because, on in accordance with article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid vacation are not included in the number of calendar days of vacation.

5. What designations should be put in the report card: digital or alphabetic?

There are no clear instructions on this, therefore, in each organization, information is entered into the timesheet based on established practice and ease of use. If you like the lettering in the timesheet, use it. If not, use numbers.

6. What form of the time sheet is more convenient to use for filling out?

The form of the timesheet does not matter, you can choose the form approved by the Decree of the Goskomstat of Russia dated 05.01.2004 No. 1 (,), you can use the form approved by the order of the Ministry of Finance of Russia dated 30.03.2015 No. 52n.

Form No. 52n (F.0504421)

In general, if you work in a commercial organization, you can independently develop and approve your own form with your own letter or number designations, no one forbids this, the main thing is that it should be in fact.

7. Who should keep track of working hours and who should be responsible for it?

If the organization is small, one person can lead.

If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division.

All responsible persons, regardless of their number, are appointed by orders for the main activity in order to avoid various kinds of misunderstandings.

The person authorized by the order is responsible for the completeness and correctness of filling out the time sheet.

The head of the department is responsible for the timely submission of the timesheet to the accounting department.

The employer is responsible for everyone.

8. How to properly keep track of working hours, if the company is small and the work schedule is five days?

There is no single approach to keeping records, you can keep a continuous one (register all the facts), but you can only record deviations (temporary disability, absences for unknown reasons, etc.). The main criterion is the correctness of recording the actual hours worked on paper, since this document is the primary one for calculating wages.

In everyday work, the first option is more convenient during work periods, the second option is preferable when the duration of the working time is unchanged, as in the case of a five-day work.

In any case, the recording of working hours is carried out daily, and is provided to the accounting department on a monthly basis.

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