How Additional Paid Leave is Indicated in the Timesheet

Nina Loginova

Lawyer-consultant

Current as of June 11, 2020

Vacation days must be reflected in the time sheet regardless of the type of vacation - whether it is the main annual, maternity or other. The time sheet must show the period and reason for the employee’s absence from the workplace, not only for calculating wages and length of service, but also for the purpose of monitoring labor discipline.

How Additional Paid Leave is Indicated in the Timesheet

Duration of part-time work at the initiative of the employer in cases provided for by law

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.

4. How are days off on vacation designated? (read more…)

Summarizing

Thus, unpaid vacation periods require reflection on the timesheet by using special signs - “DO”, “ZO” or 17, 16, respectively. The legislator also allows for the fixation of rest time not only by calendar days, but also by hour.

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The Russian legislator has introduced forms for monitoring the presence of employees at work, adapted for employers of any form (including companies, both private and public). Employers who are not government agencies have the right to use any form of appropriate accounting documents. However, the T-12 uniform continues to be one of the most comfortable.

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

Due to the fact that wages are calculated on the basis of the information contained in the working time sheet, special attention must be paid to filling out this document.
Let's consider the main questions that arise when maintaining and filling out time sheets. Including in connection with the publication of Presidential Decree No. 206 of March 25, 2020 “On declaring non-working days in the Russian Federation.” Reduced working hours versus normal working hours in cases provided for by law

Who needs a report card and why?

It, as a primary document, is needed:

1. Accounting. Based on this document, the employee’s salary is calculated. The report card confirms the fact that the employee is fulfilling his duties.
2. Tax Inspectorate. The correctness of calculation or withholding of taxes from salaries is checked. A reconciliation of the hours worked, noted in the timesheet, is made with the data on salary payments.
3. The report card may be required by specialists from the Russian Social Insurance Fund. The correctness of payment of benefits from the fund is checked.
4. Bodies of the Federal Migration Service. When checking employers who hire foreign citizens as employees.
5. Specialists of the Labor Inspectorate. The inspector, checking the report card, will be able to establish the fact of violation of labor laws. Thus, when checking compliance with the overtime hours norm, a fine is provided for detected deviations. If the terms of reference are violated again, the manager may be dismissed from his position.
6. The report card can be used as evidence in court if a labor dispute arises. For example, the legality of dismissing an employee for absenteeism.
7. Statistical authorities. According to the report card, a number of reports are compiled. For example, a report on form P-4.

Symbols in the time sheet in 2021

5. What designations should be put on the report card: digital or alphabetic? Temporary disability without benefits in cases provided for by law

The production calendar has not yet been changed, the standard hours have not been adjusted. If officials do this, then mark the holidays on the timesheet with the letter code “B” or number 26. For an employee who worked from March 30 to April 30, mark the holidays with the letter code “РВ” or number 03. It is recommended to indicate the number of hours worked in order to calculate wages correctly.

Vacation designation codes at your own expense and additional codes

To indicate administrative leave at your own expense, different codes may be used depending on the basis for granting leave:

1. For unpaid leave, which the employee was granted with the permission of the employer on the basis of Part 1 of Art. 128 , codes DO/16 are used.
2. For additional leave, which is provided to students under Art. 173, 174 TK – UD/13.
3. For leave without pay on the grounds contained in Art. 128 Labor Code, for a period of up to 5 days (at the birth of a child, marriage, death of a close relative) - OZ/17.
4. With annual additional leave without pay for certain categories of citizens, which is due to them by law without agreement with the employer under Part 2 of Art. 128 Labor Code (for example, disabled people, pensioners, etc.) - DB/18.

Code DB/18 is also used for annual unpaid leaves on the basis of Art. 263 Labor Code (for employees who have minor children as dependents, if such leave is provided for under the provisions of the collective agreement that is in force at the enterprise); on the basis of Part 7 of Art. 18 of the Law “On Voluntary Fire Protection” No. 100-FZ of 2011; for heroes of labor, holders of the Order of Glory, etc. according to Law No. 4301-1 or 5-FZ.

A separate designation “NV” must be used if the worker has chosen additional unpaid days off instead of increased pay for work, if such an opportunity is provided to him by law (for example, when working overtime under Article 152 of the Labor Code).

At the end of each period, the total duration of the employee’s absence due to leave at his own expense is determined.

If an employer uses his own version of the time sheet in his work, then he is not obliged to use codes that were approved by a resolution of the State Statistics Committee . The employer can enter his own numerical or letter designations for vacations and record them in local documentation (for example, in an appendix to the accounting policy).

The presence of a local document with approved codes is quite important, since employees of the Social Insurance Fund (for example, to control the correctness of accrual of sick leave for pregnancy and childbirth), the Pension Fund, the labor inspectorate and other government agencies can request it during an inspection.

How Additional Paid Leave is Indicated in the Timesheet

The choice of methodology for drawing up the form is determined by the personnel and accounting policies of the organization. The decoding of the codes and the method of filling out the document must be fixed in the local regulations of the institution.

• How to indicate administrative leave on a timesheet
• How administrative leave is indicated on the report card
• How to mark administrative leave on your report card

There are no special rules for quarantine. If the employee is on vacation, put “B” or 26. If he works (in the office or remotely) – “RV” or 03 indicating the number of hours worked.

Is it possible to use your own abbreviations and decodings (read more...)

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.

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 alphabetic or numerical designations, no one prohibits this, the main thing is that it is in fact.

Filling out the document using codes

What do the cuts mean? On March 25, the President announced that the week from March 30 to April 3 will become a non-working week (Presidential Decrees No. 206 of March 25, 2020 and No. 239 of April 2, 2020). This period was later extended until April 30. The decision was made as part of the coronavirus quarantine. Only grocery stores, doctors, officials and organizations with continuous production will continue to operate. Almost all of Russia goes on a week-long vacation.

The code in the document recording the hours of work of employees at the workplace is necessary to correctly fill out the register. For this purpose, letter designations are adopted in the working time sheet; they are indicated in the article containing methodological recommendations to Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Where is the T-12 form available for download?

Goskomstat has developed unified forms that allow you to easily and quickly enter information about hours worked. There are only two such forms:

1. T-12.
2. T-13.

They have different purposes, although they are identical in terms of information content. The unified form T-12 allows you to fill out the form itself manually. To do this, the document is simply printed or purchased, and then filled out monthly. Form T-13 was developed and implemented for special electronic accounting. It implies the presence of automated checkpoints that read information about incoming and outgoing passengers and enter the time and dates of such visits. Additionally, information about absence is entered into the program.

The presented unified forms are not suitable for all employers. They allow you to take into account working hours in those organizations that have time wages. If there is a piecework system for calculating earnings, then you should develop your own forms. When developing them, you can focus on existing samples, which are supplemented, if necessary, with other graphs and cells.

Filling rules

The document is completed taking into account special rules. The form is always kept in one copy, and the data is entered virtually date to date.

Let's consider the step-by-step entry of information into the form:

1. Name of the organization.
2. Structural unit, if the company maintains more than one form at the same time.
3. Document Number. Numbering begins at the beginning of the calendar year and resets to zero at its end.
4. Compilation date – the last day of the reporting period.
5. Month of accounting.
6. The sequence number of the line.
7. Full name of the employee in expanded form.
8. Personnel Number.
9. In columns 4, 5, 6, and 7, actual appearances and absences should be noted.
10. Column 8 indicates the number of days worked.
11. Next is a breakdown by hours - how much was worked, including nights, overtime, weekends and holidays.
12. The 14th column indicates the total number of no-shows for the reporting period.

The report card is signed first by the responsible person who compiled it, then by the head of the structural unit, and the final signature is the signature of the head of the HR department.

Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:

• keeping records of employee visits to their place of work in accordance with the established schedule;
• determining indicators for calculating employee salaries;
• generation 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 filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of time sheet for 2021 must be indicated in the accounting policy.

For information about what the T-13 form is, read the article “Unified Form No. T-13 - Form and Sample.”

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

The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.

The use of timesheets in form 0504421 is not prohibited for private companies. The fact is that since 01/01/2013, companies that are not directly required 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 hired employees, a time sheet on the form T-12, form 0504421, or another form developed independently.

Read more about filling out the T-12 form in the material “Unified Form No. T-12 - Form and Sample.”

Filling out the document using codes

When introducing additional values, it is necessary to issue an order to approve the designations, thus securing the new codes and their interpretation of the movements of employees in the workplace in local regulatory documents.

• How to indicate administrative leave on a timesheet
• How administrative leave is indicated on the report card
• How to mark administrative leave on your report card

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).

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 Law No. 402-FZ):

• name of the form;
• Date of preparation;
• 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.);
• units of measurement;
• 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 long to store

Designation in the leave sheet without pay

1. Changes in the payroll (last name, position, work schedule) are entered into the form on the basis of orders for personnel.
2. If an employee has two types of deviations in one working day, the entry is made using a fraction, where the numerator of the fraction is the code, and the denominator is the hours of work. For example, code H/2 means that the employee worked 2 hours at night. In case of more than two deviations, you must enter an additional line for this employee and reflect the deviation in the document.
3. In the “Type” line it is indicated: during initial filling, the digital code “0”; when adjusting, starting from one, the code “1”, “2”, etc. is entered.

If a maternity leaver goes to work

Another common case is when an employee leaves maternity leave early. The law allows her to work from home or part-time (Article 256 of the Labor Code of the Russian Federation). In this case, the woman retains the right to receive benefits for up to 1.5 years and will receive a salary.

In relation to such an employee, the personnel officer keeps timesheets in a special way. It appends the document with one more line. In the first, a woman’s maternity leave is noted with the code OZH - childcare for children under 3 years old, and in the second her work activity is noted - attendance and hours (I) or weekends (B).

How to celebrate vacation

The legislation does not regulate exactly how and where exactly the employer must store time sheets (both for the current year and for previous years). To avoid any claims from supervisors, the completed Time Sheet for 2021 must be printed and signed. The document must be signed by three people: the employee responsible for maintaining the timesheet, the head of the structural unit and the HR employee.

ATTENTION. Since the timesheet must contain the signatures of the indicated responsible persons, it cannot be stored electronically. Otherwise, there may be situations when it will not be possible to sign the document (for example, if an employee quits, leaves, died, etc.). Typically, forms No. T-12 or No. T-13 are prepared one month in advance, printed and signed. They are then collected into a single report card for the year.

• How to indicate administrative leave on a timesheet
• How administrative leave is indicated on the report card
• How to mark administrative leave on your report card

What is the document?

This is a mandatory document that organizations must compile every month. On its basis, the employee is accrued salary and vacation pay, as well as required travel allowances. The accountant himself usually does not fill out the timesheet. He receives information from departments, and then creates a payroll and calculates wages.

Visually, the document looks like a table that reflects all exits and absences for the month, as well as the hours that the employee worked for a certain day. The reasons for the employee’s absence are also indicated.

Before the timesheet form became available in 1C 8.3 programs, this document had to be filled out in Excel. Of course, this took a lot of time, which caused inconvenience.

Now the timesheet is easily generated in 1C. We'll tell you where to find it in the program and how to configure the filling correctly.

How to record time worked

The legislation allows two options for filling out forms No. T-12 and No. T-13. The first (most common) involves keeping a time sheet using a continuous method - attendance, absences and any deviations from “normal” work (overtime, business trips, work on weekends, etc.) are recorded. The second option involves recording only deviations from the normal work schedule (absences, business trips, overtime, etc.) in the timesheet.

HISTORY OF THE ISSUE. Until that time, when there was no widespread distribution of accounting programs, the choice of method for filling out the Timesheet depended, as a rule, on the working hours established in the organization. With a constant length of the working day (shift), the personnel officer could daily note in the Timesheet only those employees who did not show up for work, or who worked less or more than expected. In relation to the remaining employees, it was understood that they were present at the workplace exactly as long as specified in the employment contract. If the number of hours worked on different days (shifts) could deviate from the norm, then the personnel service needed to enter data about all employees into the Timesheet every day in order to control overtime.

Today, when personnel records are almost completely automated, the deviation method is practically not used. The explanation is simple: when computer processing forms No. T-12 and No. T-13, empty cells are unacceptable.

Therefore, currently, most employers enter data on employee attendance into the Timesheet on a daily basis. To do this, the code “I” or “01” is indicated in the top line (if digital rather than letter codes are used), and in the bottom line is the number corresponding to the length of the working day in hours (usually “8”).

There may be situations when additional codes appear in the Table. For example, if an employee is required to work overtime. In this case, several codes will be indicated in the upper cell for the corresponding day, and the corresponding hours will be indicated in the lower cell. So, if an employee worked two hours overtime, then in the top column of the timesheet for that day you need to enter “Y/S” (or “01/04” if digital codes are used), and in the bottom column - “8/2”.

Maintain timesheets and calculate salaries in the Vesti web service for free

Who is responsible for maintaining records?

Responsibility for timesheets can be assigned to different employees, it all depends on the number of employees working in the organization. Large enterprises have the following responsibility structures:

1. Each department has its own designated specialist who maintains records during the reporting period.
2. All timesheets flow to one responsible person, who checks the information and correctness of completion. This could be a personnel officer, an economist, an accounting engineer.
3. The verified data is transferred to the accounting department for payroll.

In small-format organizations, timesheets are carried out immediately by a personnel employee, secretary or even accountant.

The first method of maintaining a time sheet - general recommendations

In the T-12 form, entries are made with a ballpoint pen, carefully, without making blots, by hand. Concealer cannot be used.

Section 1 (columns 1–6) is formatted in a table.

The fourth column contains 2 lines for marking the employee’s attendance or absence. Filling Feature:

• the first line is filled in capital letters (symbols);
• the second line contains a figure indicating the number of hours worked for a certain period;

Section 2 is completed by an accountant.

This section is presented in the form of a table where the timesheet number for each employee, his salary and hours worked are entered. Based on these data, salaries are calculated. On the fourth page of the form, you enter data that will help you compile statistical reports. It is filled out according to special instructions.