The role and rules of maintaining time sheets

Home / Labor Law / Personnel Management / Personnel Records

Back

Published: 08/07/2016

Reading time: 11 min

0

1057

A timesheet is a basic document for determining the length of service and salary of any employee.

Knowing a few simple filling rules will make it easier to navigate the notations.

• What is it needed for?
• Unified form
• What does the document contain?
• Accounting methods
• Subtleties of filling out Sick days
• Absence from work with permission
• Vacation
• Processing of specialists with irregular working hours
• Part-time exit
• Summarized accounting
• Business trips

Symbols in the time sheet in 2020

The report card can use alphabetic or numeric codes to indicate a particular event, for example, attendance at work has the letter I or 01 in digital expression, absenteeism - PR or 24, additional days off without pay - NV or 28. You
can find the required code using the table.

Timesheet codes (2020) - a complete list of alphabetic and numeric characters - are contained on the first page of Form T-12.

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 accounting form is used, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which uses other digital and letter designations in the working time sheet.

What is it needed for?

Is it possible for an enterprise to do without a time sheet? Why consider time at all?

The Labor Code of the Russian Federation in Article 91 provides a definition of working time, that is, that which each employee spent on work, according to the employment contract.

Since the duration of work and rest is regulated by law, the employer has an obligation to record and document working time in the form prescribed by law.

Any system of remuneration for temporary workers implies earnings proportional to the time worked. In order to determine the correspondence between the standard and actually spent time, a special accounting register is required.

In addition to this function, the time sheet also performs other key tasks:

1. for all personnel without exception, the time sheet displays information about attendance and reasons for the absence of employees at the enterprise;
2. on the basis of this document, the length of service and the nature of the work performed by profession and category are determined;
3. contains data on the work schedule and its deviations from normal duration for each specific worker;
4. confirms the organization’s labor costs to the tax authorities;
5. functions as a source of analytical data. For example, it is possible to analyze compliance with guarantees for workers regarding the exercise of their right to rest.

The time sheet is based on primary observation and is the first in the chain of a number of organizational and administrative documents of the enterprise. It is used both as evidence of the organization’s labor costs and as evidence of the presence of any employee at the workplace.

In what cases is the NN code used?

The NN code, or the absence of an employee for unknown reasons, is entered every time and as long as the employee is not at work and the responsible person does not have documents about the reasons for his absence. Even if the manager 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 person brings a document explaining his absence. Otherwise, it may happen that a time sheet with an incorrect code is submitted to the accounting department, and then it turns out that the employee was absent for a good reason, and then changes will have to be made to the primary accounting documents.

What does the document contain?

You don’t need to look for the symbols themselves anywhere. The report card form contains the necessary reference books of alphabetic and numeric codes. In addition to them, the first page contains the required details for any primary accounting document:

• Name of the organization;
• number;
• date of;
• reporting period (month).

The working time recording section provides data by day for each worker included in the timesheet. To identify the employee, his last name, initials, position, and personnel number are indicated.

Under the codes for days of work or rest, the time in hours actually spent on the daily performance of official duties is indicated.

The final part summarizes the analytical data for the two halves of the month and for the entire month as a whole. The number of attendances and no-shows for each reason is displayed in hours.

The time sheet is certified by the signatures of the responsible persons; transcripts of signatures, dates of signing and positions of those filling out and checking the timesheet are provided. If at an enterprise the maintenance of time sheets is entrusted to a certain person (as part of the personnel department, for example), then the daily responsibility of monitoring the employment of employees, finding out the duration of work and the nature of deviations is the prerogative of this employee. The head of the department controls the correctness of filling, checking, if necessary, with the data of electronic turnstiles or other systems for tracking the presence of employees. But, often, the heads of departments themselves keep records of the attendance and absence of their subordinates on schedule, checking with HR specialists for the availability of orders for vacations, business trips, transfers, suspensions and absenteeism.

In any case, the obligation to maintain a timesheet for the department is fixed by order of the head of the organization.

Subsequent sections of the timesheet are filled out by the accounting department when calculating salaries.

Are days off noted on the timesheet when an employee is sick?

When an employee is on sick leave, code B (temporary disability) is assigned for the entire period of temporary disability, including weekends and holidays.

Read more: How sick leave is paid on weekends

A similar complete registration is carried out when employees are on maternity leave (P), on parental leave when they reach the age of three years (OZ) and unpaid leave (UP).

How are holiday days designated?

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

Case No. 9. Registration of time in summary and problems in calculations when no-shows occur

Driver Gvozdikin Yu.V. in August 2021 working on the line and in repairs. Time tracking in the organization is kept consolidated.

It is necessary to take into account the employee’s work time on the line and during repairs in summary.

In order to record time in a consolidated manner in the Salary Calculation Data , in the Source Data Entry Template on the Types of Time , after specifying the types of time to be registered (in our case, Line work and Repair work), check the box Overall for the period :

In the Data for Salary Calculation , you should enter a document using the Template , in which you should indicate the time by day and hour in summary form:

If the employee does not have any absences or there are absences that begin with the first days of the month or end with the last days of the month, then in this case in the document Calculation of salaries and contributions the time and calculation are correct. If these conditions are not met, the time worked is doubled.

Because of this error, in current releases of 1C:ZUP 3 (3.1.4) it is not recommended to keep track of time in a consolidated manner.

Which timesheet form is most convenient to use for filling out?

The form of the report card does not matter, you can choose the form approved by Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 (forms T-12, form T-13), you can use the form approved by order of the Ministry of Finance of Russia dated 03/30/2015 No. 52n.

from ConsultantPlus.

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

Case No. 7. Using the “Table of Records” document when using separate territories

In the organization, employee Verbin O.P. with a salary of 20,000 rubles. can work in different areas all day or part of the day. In this case, the employee’s division does not change, i.e. personnel transfer is not registered.

This is how the employee worked on July 8:

• in the territory by default: 2 hours Turnout, 2 hours Night;
• at Remote Warehouse No. 2 – 11 a.m. Turnout.

On July 13, I worked the whole day at Remote Warehouse No. 2: 2 hours – Reporting, 5 hours – Overnight.

The total time worked for the month was 161 hours, of which 18 hours were at Remote Warehouse No. 2, 143 were in the default territory.

The cost of an hour to pay for night hours is 121,642 rubles.

It is necessary to take into account the employee’s working time in different territories.

Since an employee, according to the terms of the task, can work all or part of the day in different territories and the organization does not plan to change his department at this time, in this case it is convenient to use the mechanism of separate territories.

To connect it, you should check the box Use separate territories :

Territories directory appears in the program (Settings - Enterprise - Territories). Territories are an independent classification that appeared in addition to the Divisions . For each territory, you can specify your registration data and/or special territorial conditions. This directory is configured for each organization separately.

In our example, a new element is created - Remote Warehouse No. 2, in which registration data is indicated:

When using the territory mechanism, movement between territories can be carried out using:

• document Personnel transfer ;
• special document - Movement between territories ;
• document Timesheet , which is indispensable if an employee works in different territories during one day.

Timesheet document changes when the accounting settings for separate territories are enabled:

The inscription “Territories not specified” means the employee is working at his workplace.

In order to register that an employee worked on the same day in different territories, you should click on the desired date and in the form that opens, check the box During the day, work was performed in different territories and enter information about work in different territories Time Data This is how the data for July 08 will be filled in:

In order to record work for the whole day (July 13) in another territory, you should click on the date and in the form that opens, enter new working conditions in the field - Remote warehouse No. 2 and in the details C and To indicate the day of work:

As a result, in the Timesheet , days of work in different territories will be highlighted with a different designation (in our example, with the letters “C2”):

The document Calculation of salaries and contributions also changes its appearance - an additional column appears in it : Terr., working conditions . Calculation of accruals for work in different territories occurs in proportion to the time worked. An explanation of the calculations can be obtained by clicking on the column Ter., working conditions .

The amount for work at Remote Warehouse No. 2 will be:

• 20,000 (salary) / 161 (monthly rate) * 18 (hours of work at Remote warehouse No. 2) = 2,236.02 rubles.

Default amount for work on the territory:

• 20,000 (salary) / 161 (monthly rate) * 143 (working hours on site by default) * 200 = 17,763.98 rub.

The additional payment for night work at Remote Warehouse No. 2 is equal to:

• 121.642 (cost of an hour to pay for night hours) * 5 (night hours at Remote Warehouse No. 2) * 20% (surcharge percentage for night hours) = 121.64 rubles.

Default surcharge for night work on site:

• 121,642 (cost of an hour for paying for night hours) * 49 (night hours on the territory by default) * 20% (percentage of surcharge for night hours) = 1,192.09 rubles.

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

If the organization is small, one person can keep time 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 activities in order to avoid various kinds of misunderstandings.

Responsibility for the completeness and correctness of filling out the timesheet lies with the person authorized by the order.

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

The employer is responsible for everyone.

How to properly keep track of working hours if the enterprise is small and the working hours are five days a week?

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

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

In any case, working hours are recorded daily and submitted to the accounting department monthly.

Accounting methods

Regardless of operating modes, the enterprise may use one of the methods for recording working time:

• full registration;
• registration of deviations.

If the length of the working day is unchanged, it is easier to record only deviations (overtime or absence).
If there is a need for summarized time tracking with constant deviations from the norm due to the nature of the work, the “continuous” method is used. This will prevent individual employees from overworking and take into account the intensity of staff involvement throughout the year in subsequent working time schedules. For example, the security service works according to the schedule “from eight to eight”; with such a schedule, the report card of security guard V.V. Prokhorov, who started the morning shift from August 1, 2021, will note:

1. — “I” 12 (work from 8 a.m. to 8 p.m.);
2. — “I/N” 2/2 (2 regular hours from 20 to 22, then 2 night hours from 22 to 24);
3. — “I/N” 1/7 (7 night hours from 00 to 7 am, then 1 regular hour from 7 to 8);
4. - "On a weekend);
5. - “I” 12 and so on.

To avoid overtime, the administration can hire replacement personnel or calculate staffing levels in such a way that, with an annual working time fund, each employee has the opportunity to fully rest and use regular vacations.