Symbols in the time sheet in 2021

Federal Law No. 402-FZ of December 6, 2011, in Article 9, provides for commercial enterprises a free choice of forms of primary documentation, starting in 2014. To record the actions of employees in the workplace, forms T-12 and T-13 are used (approved by Resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004).

Article 91 of the Labor Code of the Russian Federation (Part 3 of Article 91) indicates that a budgetary organization is obliged to record the length of time employees work at the workplace. For this purpose, a mandatory form has been developed (OKUD code 0504421), on the basis of which wages are calculated. When filling out, you must use the symbols in the time sheet in 2021.

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.

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.

Instead of a sick leave certificate, the employee brought a doctor’s certificate

The number of sick days that the company must pay depends on the age of the child. For example, if a child under 7 years old is sick, then the benefit is paid for no more than 60 calendar days per year, if the child’s age is from 7 to 15 years - no more than 45 calendar days (Article 6 of the Federal Law of December 29, 2006 No. 255 -FZ). If this limit is exceeded, no benefits are awarded for days of incapacity above the limit. Nevertheless, the doctor must still issue a certificate of incapacity for work for the entire period of illness. After all, this document not only serves as the basis for granting benefits, but also confirms a valid reason why the employee was absent from work.

Until recently this was an axiom. But at the end of summer, doctors began to issue certificates only for paid days of illness of the child. And for days above the limit, certificates are now issued.

We believe that this is illegal and the employer must still count paid days. The doctor will not be able to take into account all days of illness if the employee was served in different clinics during the year, for example, when moving or for insurance purposes. A similar opinion is held, as we found out, by the Federal Social Insurance Fund of the Russian Federation. But until there is official clarification, doctors will not change anything. We have prepared an official request to dot all the i's. In the meantime, you can register the employee’s absence from the office based on a certificate.

What codes to put on the report card?

Enter the same codes in the timesheet as if the employee brought sick leave on extra-limit days. Namely, the days of the child’s illness, confirmed by a certificate of incapacity for work, are indicated in the report card with code “B”. And the days that the doctor issued a certificate are coded “T” (sick leave without assignment of benefits).

The reason for absence from work is valid, and this is confirmed by a doctor’s certificate. That is why you cannot register these days as absenteeism, and there is also no point in sending an employee on vacation at his own expense, and besides, this will shorten the employee’s vacation period. After all, the time of children’s sick leave, including that recorded in the report card on the basis of a doctor’s certificate, is included in this length of service in full. And vacation at your own expense is only within 14 calendar days per working year (Article 121 of the Labor Code of the Russian Federation).

How to fill out an earnings certificate

You are required to issue such a certificate to each employee on the day of dismissal (subclause 3, clause 2, article 4.1 of Law No. 255-FZ). Among other things, it must indicate the time of care for sick children. It should also include those days for which you did not pay benefits. Even if they are issued not as a sick leave, but as a certificate.

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).

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The amount of the benefit depends on:

• employee's insurance period;
• his average earnings:

Experience, years Benefit amount, % of average salary 8 and more 100.0 5-8 80.0 Up to 5 60.0 When the experience is less than six months, the current minimum wage is used in the calculation. The benefit must be paid in the following cases:

• employee illness;
• illnesses of the child and close relative;
• rehabilitation in a sanatorium after hospital treatment;
• prosthetics necessary for medical reasons;
• quarantine (applies not only to the employee himself, but also to his children under seven years of age).

The first three days of illness of the employee are paid directly by the employer, then by the Social Insurance Fund. In all other cases, payments are financed entirely from the social insurance fund.

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.

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Related publications

The Labor Code obliges employers to keep records of working hours. Article 91 of the Labor Code of the Russian Federation explains that working time includes the time of performance of labor duties according to internal regulations, as well as other periods of time. Vacation at your own expense is not included in the working hours, but for personnel accounting purposes it must be properly documented. Let us explain how to reflect vacation at your own expense on your timesheet.

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.

Special situations

All codes proposed by unified tables are not exhaustive and can be supplemented at the discretion of the employer. Thus, to indicate sick leave in the work time sheet there are only two marks, although in fact there are many life situations related to disability. For example, the law allows refusing compensation if a citizen falls ill during a period of downtime, however, the illness may be related to professional activities and some employers cover such cases. In such a situation, the organization's HR department needs to develop a separate code for the timesheet.

The report card also allows double marks. If the employee was on a business trip and the return fell on a non-working day, then it is recommended to put codes K (06) and PB (03) together in the corresponding column.

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.

What to consider when developing your report card

When creating your own time sheet, you must take into account the legal requirements on mandatory details for documents (Article 9 of Law No. 402-FZ):

name of the company or last name, first name, patronymic of the individual entrepreneur;

content of the recorded event (days of work, rest, illness, absenteeism, etc.);

position of the compiler, transcript of the surname and initials of the responsible person, signature of the person who filled out the document.

The accepted form of the report card is approved by the manager and enshrined in the accounting policy.

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.

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The document should not contain errors or corrections, as it is presented to the tax office and statistics service. Employee activities are recorded using one of the unified forms:

• No. T-12 – designed to determine working days (hours) and payments;
• No. T-13 - necessary for enterprises solely to determine working hours. It is used for automatic recording of appearances and no-shows by access systems.

The document in question is filled out using the 1C program for accountants. What does a HR manager need to know? To correctly fill out a sick leave certificate, a human resources specialist must know the methods for filling out a timesheet:

Continuous registration - involves keeping records of all events (arriving at work, shortened working hours, vacation, etc.)