Unified form t 14

06.12.2019

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 "Time sheet" is provided for this (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1). It reflects information about the appearances and absences (for various reasons) of employees at 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 in the same working hours, then the organization's personnel service (or accounting) can maintain a single time sheet for all employees. If the divisions of the company operate in different modes, then each of them can maintain its own time sheet. This is done by an authorized person, and then transfers the information to the personnel department and / or accounting department. Wages to employees should be calculated taking into account the data indicated in the time sheet.

Note that the application of Form T-13 commercial organizations not necessary. The company can also develop its own form, but it must be approved by the head (Letter of Rostrud dated February 14, 2013 N PG / 1487-6-1, part 4 of article 9 of the Law dated December 6, 2011 N 402-FZ).

Filling out the T-13 form

The T-13 form can be filled out in two ways: either all attendances and absences of employees are recorded in it using the continuous registration method, or only deviations from the generally established mode of operation (absences, overtime work, etc.) are indicated. For this, special codes are used (Instructions on recording working hours and settlements with personnel for wages, approved by Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1).

In column 4 of the timesheet, 2 cells are allocated for each date of the month: at the top, a code indicating the attendance or non-attendance of the employee is put down, at the bottom - the amount of time worked by him on that day. If the employee was absent from work (was on vacation, business trip, etc.), then the bottom cell is left empty.

Symbols - codes - are given on the title page of form N T-12. They are of two types: alphabetic and numeric. The employer can use either one or the other at his discretion. For example, the duration of daytime work is indicated by the code "I" or "01", the annual basic paid leave is indicated by the code "OT" or "09", and a business trip is indicated by the code "K" or "06".

If, in addition to information about the appearance and working hours, in the opinion of the employer, other information must be indicated in the form, then additional lines can be added to the time sheet.

In any organization, a time sheet is mandatory. The rules for formatting this document, its purpose and a ready-made example that can be used as a sample - all this is discussed below.

Main purpose

The planned duration of the shift and the total number of working days in the month will almost always differ from the hours and days that were actually worked. To record the fact, a time sheet is kept: it allows you to collect all the information about the working time that was actually worked out.

The purpose of this document is twofold:

Get information about the entire worked period of time.
Get data on absenteeism for the same period.

Such information is useful, first of all, to an accountant. Also, some inspectors will need information - a corresponding description is given in the table.

accountant	calculation of all payments that need to be transferred to employees: salary, vacation pay, travel allowance, etc.
representative of the Federal Tax Service	inspectors are interested in the correctness of the calculation of payments and taxes from them: often the company is checked to see if the tax base has been underestimated
FSS officer	hours worked are of interest to the fund in connection with the calculation of social benefits (for example, for child care)
labor inspector	inspectors are interested in whether the rights of workers have been violated
Rosstat representative	employees of Rosstat collect statistical data - for example, according to the information from the report card, they draw up a single

Form: blank and sample

Each company has the right to use both its own sample and keep records of working hours using a special form. T-12. You can take as a basis exactly its form (it is given below) and adapt it to the needs of the company.

The document consists of 3 main parts:

The title page contains a unified system of codes, which indicate, for example, additional days off (on account of overtime), sick leave, downtime due to the fault of the employer, etc. Each circumstance has an alphabetic and numeric code.
The second (tabular) part is the actual accounting of working hours. It is carried out on a daily basis (including days off and holidays).
And the third part is also presented in the form of a table. It provides information on the payment of salaries (amounts, hours and days, rate).

This is what a blank form T-12 looks like.

Along with the T-12 form, there is also a T-13. It lacks the last (third) part - that is, this document is a simple time sheet for fixing working hours, without payroll calculations. Finished example document is shown below.

Order of conduct

The document is maintained by specially appointed employees: they record working time for every day. As a rule, the person responsible for the correct design is the director of the structural unit (for example, the sales department). Responsibility can be shared by his deputy. If the company is large enough, they introduce a special position of timekeeper, who records all the information.

In any case, responsible persons are always appointed by the head, which is indicated by the corresponding order (free sample) - for example, the document shown below.

NOTE. All responsible persons must familiarize themselves with the text of the order and put their signature and date.

In general, the order looks like this:

The responsible person records the information for each day.
After filling out (after a month), the document is transferred to the personnel department.
After the personnel department, he enters the accounting department.
The last signature remains with the head of the structural unit.

NOTE. When the document is filled out and signed by all responsible persons, it is filed and sent to the archive for storage. The minimum storage period is 5 years. But if the work at the enterprise is carried out in dangerous and harmful conditions, the storage time is significantly increased - at least 75 years.

How to fill out a time sheet: step by step instructions

When filling out, a single notation system is used. The time sheet records the time worked in accordance with the rule “one position is intended for one position”. Only those employees who have an employment contract, including internal part-time workers, are taken into account - for them, in particular, it is necessary to register information twice.

The following employees are not taken into account:

workers unofficially;
external partners;
working on the basis of a civil contract.

The filling procedure provides for the correct design of the title page and the actual tabular part.

Title page

The following information is recorded here:

The name of the company (a short version is allowed, for example, Alpha LLC).
Codes for OKUD and OKPO.
Number - the company chooses the numbering system independently. For example, a variant of sequential assignment of numbers during the calendar year is common.
Reporting period - i.e. month with start and end dates for maintaining the document.
Compilation date refers to the last day after which it must be signed by all responsible employees. The document is then transferred to archival storage.

tabular part

Here you need to fill in all the columns:

Payroll information

If the T-12 form is maintained, then this section is also filled out. Here, information is recorded mainly about 2 forms of payment:

The salary itself (indicated by the 4-digit code 2000).
Payments for vacation days(denoted by the code 2012).

All amounts are debited from the so-called offset account - it will be the same, regardless of the type of payment.

As usual, working hours are fixed taking into account the total number of days and hours.

At the end of the document, all authorized employees sign:

person holding the document (if any)
representative of the personnel department;
department head.

Video instruction for registration

Video commentary on filling:

Additional sheet

There are several cases when the time sheet itself is not enough, since accounting involves fixing additional information. Then you should issue another sheet:

If an employee quits in the middle of the month or at the beginning. In this case, all the days and hours actually worked are recorded on an additional sheet. And in the form they make the entry “Fired” exactly on the date when the dismissal took place. Then the document is submitted along with an additional sheet.
It will also be needed when the employee was not working, but at the same time he did not get in touch and did not notify the reasons for his absence. If he did not appear (or did not take documents confirming the validity of the reason), and the time has come to hand over the document, code 30 is put (letter designation "НН").

In such cases, it is better to make all marks with a pencil. If it later turns out that the employee, for example, received sick leave, you should put a mark on code 19 (letter "B").

Summary accounting: calculation features

If the normal number of hours (8 hours per day and 40 hours per week) cannot be observed, then the total length of time actually worked is determined as a simple sum. This procedure exists in enterprises that:

work around the clock, in shifts;
use a flexible schedule;
organize shift method work.

Then the accounting period becomes the main concept. – calendar month, 1 quarter or the whole year. The specific interval is selected depending on the characteristics of the enterprise. For example, if work is expected in hazardous and harmful conditions, then a period of 1 quarter is taken as the basis.

If during any time the employee did not perform work on good reasons, then this time is not taken into account (i.e., it is excluded completely).

Non-standard situations: what to do

In most cases, it is quite simple to draw up a document, since accounting is based on a uniform, equal distribution of working time for each employee. However, this procedure is often violated due to certain circumstances, for example:

If a colleague asks for time off, and the manager does not mind, then only the hours actually worked (integer) are recorded. Absence is indicated by the mark "I" or two numbers "01".
If he is ill, then they put "B", and leave the bottom of the field empty. Of course, the presence of a sick leave is a mandatory requirement for such a mark.
If it was planned, and the employee took it as agreed, in accordance with the current procedure, they put the designation "NV" (in the digital version, the code "28"). There are times when the true reasons for the absence are temporarily unknown. Then you can put "НН", but in case of clarification of the situation, the appropriate designation is selected, and "НН" is crossed out.
If a colleague went on a business trip, mark "K". When he officially returns and begins his usual duties, they put the letter "I".

How to make changes

Accounting for working time involves fixing information that may change during the day or week, therefore, the timesheet also provides for the possibility of making changes. Adjustments must be made to reflect the actual situation, the truth of which is documented.

The time sheet is designed to enter information about the time actually worked by employees of organizations. I must say that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferred.

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Who completes the timesheet

The form is filled out either by an employee of the personnel department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the specialists of the accounting department accrue to the employees of the organization wages and other payments. In fact, the time sheet is one of the most important accounting documents. And if small companies can do without it, then large enterprises it is mandatory to maintain such a time sheet.

Depending on the personnel accounting system adopted at the enterprise, the time sheet can be formed either one for all employees of the organization, or kept separately in each unit.

The time sheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the time sheet will be equivalent to the serial number of the month in which it was created. The timesheet period covers all days of the month.

You can fill out the time sheet both electronically and in writing. However, after entering all the necessary information, it will still have to be printed out for the signatures of the responsible persons.

Form T-13. Form features

Let's start with the T-13 form, which is now used much more often to keep a time sheet.

The unified form T-13 or the electronic time sheet is well known to employees of the personnel department. It's not the only one, but definitely the most standard way consider hours worked. If you are keeping records manually, Form T-12 should be used.

The time sheet is a familiar tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absenteeism, including student leave for the duration of the session, advanced training and several types of disability leave. The period for which the document is filled out may be less than 31 days.

The completed T-13 is the basis for payroll.

The format for filling out the time sheet in T-13

Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is affixed in accordance with internal requirements to record keeping.

The name of the department is also indicated at the top. It must be remembered that the head of this department (even if filling out the time sheet is not part of his or her duties) should sign the completed form.

The order of employees is determined by the decision of the responsible person. The most common sorting is alphabetical, as in our example, but a variant of arrangement by personnel number is possible (column 3).

In column 4 we put marks by day:

I- (appearance) working day,
AT- day off,
FROM- vacation,
RP- turnout on a day off (working off),
To- business trip,
PC- training,
At — study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without a sick leave.

Under the mark I put the number of hours worked that day. In column 5, we summarize the number of I in the line and the number of hours. We get 4 values for 2 halves of the month. In column 6, we summarize the values \u200b\u200band get the final figure for the work for the month.

The number of hours for V, OT, K, B and other cases is not indicated in the fourth column. To do this, there are columns 10-13.

Accounting for sick leave, vacations or absences for other reasons

Designation codes may be different (for example, numeric). Legislatively, a specific filling format is not prescribed.

The notation X shows that we do not take into account this day: for convenience, the month is divided into two lines with unequal values. For months that have 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):

T-13 for November

By analogy, T-13 is filled out for visits in February.

Columns 7-9 indicate the payment code, the number of days and the type of charges. In our example, the codes are:

2000 - Common workday,
2300 - sick leave (disability allowance),
2012 - vacation.

Alternative Solution

Some enterprises approve a slightly simplified version of the time sheet without detailing the reason for the omissions. In column 4, only 2 codes are indicated:

I- working day,
H- unworked day.

This method may be inconvenient in that it does not record sick leave.

Special cases

How to fill out T-13 for employees participating in conferences and other training events?

Depends on the position of the enterprise. These days can be counted as working days (I), or they can be counted as advanced training (PC). The pay rate may also vary.

Can the code I have a value of more than 8 hours?

Yes. Maybe, if there is a special order for extended working hours. Overtime hours can be marked with the designation C.

What is the difference between T-12 and T-13 timesheets?

The first is a manual attendance form. Second - electronically. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.

Form T-12

First of all, as in any other personnel records document, you first need to enter the details of the organization in the time sheet: its full name with the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, OJSC), as well as the structural unit (department) for which this time sheet is maintained (if necessary).

Then you need to enter in the appropriate column the document number for the internal workflow, as well as indicate the reporting period that takes into account this time sheet.

Numeric and alphabetic codes in the time sheet

This part of the timesheet includes the alphabetic and numeric ciphers used to fill in the necessary information on employees, as well as their decoding. They must be entered in the main part of the time sheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. In case the specialists personnel department there is a need to enter some additional codes in this form of the time sheet, they can be developed independently and entered in this table.

Accounting for working time in T-12

This section in the report card is the main one - it is in it that records of working hours are kept. First you need to enter the employee’s serial number in the first column of this section, then, in the second column, his full name (preferably the full name and patronymic, so that there is no confusion and errors). In the third column you need to insert Personnel Number employee assigned to him during employment (it is individual and never repeats).

For each employee in the report card, two lines are allocated - they contain encrypted information about the presence or absence at the workplace on each calendar day of the month. In addition, it is also necessary to indicate the reason for non-attendance at the workplace if one has been installed.

In the top line opposite the name of the employee, the reason is indicated, and in the bottom line - the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.

The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.

At the same time, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working, weekends and holidays indicated for each employee.

It should be said that sometimes the persons responsible for filling out the time sheet enter into it only those information that relate to the days when the employee was absent from the workplace. However, this option can lead to personnel and accounting errors, so it is not advisable to use it.

Date and signatures of responsible persons

After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put down a signature in the appropriate cells with a mandatory transcript. The head of the structural unit or the director of the enterprise must also approve the time sheet - also indicating the position and signature with a transcript. The last thing you need to put is the date the timesheet was filled out.

Each company and entrepreneur acting as an employer, when using the labor of employees, must take into account their working hours. The legislation provides for these purposes the use of a special form, which is called the time sheet. The duty to complete it rests with the responsible officials.

The Labor Code of the Russian Federation establishes that each employer, regardless of the form of ownership, must keep records of the hours worked by his employees. For the lack of timesheets, administrative punishment is provided for both the organization itself and its responsible employees.

The time sheet is a form that contains information about working days for each employee, as well as not going to work for good or bad reasons. It can be done in two ways:

All data on the presence or absence of employees are maintained daily.
Data is entered in the time sheet in case of deviation, i.e. in the absence, absence, lateness, etc.

Based on the information in this document, the payroll of all company personnel is calculated. It allows you to control compliance with labor discipline, as well as the norm of the duration of the working week, duration, performance of duties on weekends.

The legislation establishes a 40-hour week for five-day work, and a 36-hour week for six days. With summarized accounting, the norm may be violated, the main requirement is that it correspond to a certain amount for the reporting period, for example, a quarter.

When an inspection from the labor inspectorate comes to the enterprise, the main document that they request is the time sheet. It is also the main source for the formation statistical reporting for labor and personnel.

The procedure for using the timesheet

The tabulation is assigned to certain employee, which is controlled by the head of its structural unit. Timesheet entries are made every day.

According to the norms of the law, an economic entity has the right to use a form in the form T-12 or form T-13, approved by Rosstat. The first option is used both for accounting for the period of work and for calculating wages. The second document can be used if the reflection of working time occurs automatically.

Also, the company can develop its own document, taking into account existing needs. At the same time, it must contain a number of mandatory details. Programs for personnel records contain uniform forms.

The timesheet can be filled in manually or using a computer. In the latter case, all information is entered into the program, and the form itself is printed at the end of the month.

In this case, special designations in the report card are used. They are alphabetic and numeric. For example, the work of an employee within the normal range is reflected by the letter I or code 01. The code is entered in the document first, and then the duration of work. You can't use ciphers just like that, they must be filled in on the basis of supporting documents or otherwise.

The time sheet reflects all the time, including business trips, vacations, sick days, etc. You can put down the code for the type of remuneration in the time sheet, which is a four-digit digital cipher. For example, code 2000 is used for salaries, 2010 for civil law contracts, 2012 for vacation and compensation, 2300 for sick leave, etc.

The closing of the time sheet occurs on the last day of the month or the next day. The responsible person submits it for verification and signature to the head of the department, and then sends it to the personnel department. The personnel service checks the information from the provided time sheet with documents on personnel. After that, the time sheet is sent to the accounting department for payroll.

At the same time, it should be borne in mind that the time sheet should be provided in two parts, of which the first half of the month is provided for calculating the advance on wages, and the second half for calculating the full salary based on the results of the month worked.

The processed document is filed in special folders, and at the end of the year it is given to the archive, where it can be stored for up to five years. If the company, in accordance with special assessment there are harmful dangerous conditions labor, such a form must be kept up to 75 years.

Time sheet sample filling

Please note that for convenience and better informativeness of the example, we have slightly modified the time sheet - some lines have been removed, and some have been added, while the general meaning has not been changed. At the end of the page you can download sample timesheets in Excel format.

You need to start filling out from the header of the document. Here the full name of the company and its code according to the OKPO directory are indicated, on the next line - for which structural unit this time sheet is compiled.

Then the serial number of the document, the date of compilation, and also what period it covers (usually a calendar month) are recorded.

After that, the main part of the document is filled out.

Column 1 - the number in the order of the line in this report card

Columns 2 and 3 - Full name employee, his position, assigned personnel number.

Column 4 is used to mark the daily appearance or absence of the employee. For each day, two cells are allocated, one under the other - a code designation is indicated in the upper one, usually in the form of a letter or number, the number of hours worked is entered in the lower one, or it can be left empty.

The main codes for filling attendance:

I - if the employee has fully completed the working day.
K - if the employee is on a business trip.
B - this code marks the weekend and holidays.
FROM - when the employee is on the main annual paid leave.
B - In case of illness of an employee (sick leave) or temporary disability.
TO - if the employee took a vacation without pay (at his own expense).
P - leave granted to an employee on the occasion of pregnancy and childbirth.
OZh - leave to care for a child under the age of 3 years.
HH - in case of non-attendance of the employee at the workplace for unexplained reasons. You can either leave an empty space or indicate this code until the reason for the absence is clarified, if they are valid, then it will be necessary to put down the code corresponding to the reason.

Column 5 indicates how many days and hours worked out for each half of the month - days on top, hours on bottom.

Column 6 indicates the same data, but for the whole month.

Columns 7-9 are used to specify information intended for payroll. If for all employees who are included in the time sheet, the same wage code and corresponding account are used, then in the header of this table you need to fill in the corresponding columns of the same name. At the same time, columns 7-8 directly in the line of the employee remain empty, and you need to specify the data only in column 9.

If during the month the codes and accounts of employees differ, then column 7 indicates the digital code corresponding to the required type of remuneration. Following it, in column 8, you need to enter the account number according to the Chart of Accounts, which corresponds to this type of payment. Column 9 indicates the number of days or hours that were worked for the recorded type of pay.

Basic wage codes:

2000 - when paying wages under standard employment contracts and travel allowances.
2010 - in the case of remuneration under civil law contracts.
2012 - if the employee is paid vacation pay.
2300 - when paying sick leave and temporary disability benefits.

In columns 10-13, information is entered on the absence of an employee at the workplace - here you need to indicate the code corresponding to the reason, as well as how many days or hours it refers to.

At the bottom of the time sheet on the left is the surname, position and personal signature of the person who filled it out. Opposite him on the right, the document is signed by the head of the department, according to which the time sheet and the employee of the personnel department are drawn up, indicating their data. The date of signing by each of the responsible persons is indicated here.

Nuances

An additional sheet may be added to the main time sheet, which must be filled out for the employee upon his dismissal. At the end of the month, it is attached to the general time sheet, in which an entry is made for the retired employee “Fired”.

Employee's absence from work

If the employee did not appear at work for an unknown reason, then in the time sheet in column 4 you need to put down the code “HH” or “30” - “Absence for unknown reasons”. After the employee confirms the reason for the absence - sick leave, absenteeism, etc., corrections are made to the time sheet and the “HH” code is changed to the corresponding reason for the absence.

Illness while on vacation

If an employee falls ill while in annual leave and upon returning from it he brought a sick leave, in which case the indicated days of illness in the report card are marked with a code (B) instead of the marked vacation days (OT). In this case, the vacation will be extended for the duration of the employee's illness.

Holiday during vacation

If in accordance with production calendar Holidays fall on the vacation period, for example, May holidays, then these days are not included in the vacation - code (B) should be entered instead. The remaining days are also marked with the corresponding code (FROM). So, for example, a vacation can fall on the day of Russia if it is taken from June 11 to 18. In this case, June 13 is marked with the code (B).

The Labor Code of the Russian Federation (Article 91) establishes the obligation of the employer to keep records of the time worked by employees. For this, there are unified forms time sheets for 2019 (TURV), approved by the Decree of the State Statistics Committee of 01/05/2004 No. 1. The use of these forms is not mandatory, so the employer can develop his own. Form No. T-13 is used most often, as it is used in the automated processing of credentials. Below is the form of the time sheet for 2019.

Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015 approved the form OKUD 0504421 for use by authorities state power(government bodies), bodies local government, management bodies of state non-budgetary funds, state (municipal) institutions. The same order defines the procedure for its completion and application. We offer you to choose the appropriate one and download the time sheet (simple form).

Form T-12

Form T-13

Form OKUD 0504421

How to record hours worked

For any duration labor day, regardless of the established modes, working hours can be reflected in the accounting table in two ways:

the method of continuous registration of attendance and absence from work;
by registering only deviations (absences, overtime hours, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the conditions employment contract or internal rules work schedule the number of working hours for each day of work is determined.

In the case when the number of hours worked on different days (shifts) may be different, for example, when the total accounting of hours worked, the continuous registration method should be used. This will allow, after the end of the accounting period, to identify possible overtime work, as well as to adjust the further involvement of the employee in the work within the established norm for this category of hours worked.

Marks in the time sheet on the reasons for absenteeism, work in the mode part-time or at the initiative of an employee or employer, reduced working hours, etc. are made on the basis of duly executed documents (a certificate of incapacity for work, a certificate of fulfillment of state or public duties, written warning of downtime, application for part-time employment, written consent of the employee in cases established by law, etc.).

How to fill out a calendar (sheet) of working hours for 2019

When compiling, it is necessary to be guided by the Instructions for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (hereinafter referred to as the Instructions). In this case, are used. So, when reflecting the amount of hours worked, an alphabetic (Y) or numeric (01) code is affixed opposite the employee's last name, and the duration of work is indicated in the lower lines. If the work according to the schedule falls at night, then it is possible to supplement the form with columns to indicate the necessary details.

Sample of filling out the form OKUD 0504421

Who completes the timesheet

The time sheet, the blank form of which you could download above, is filled out by an authorized person. If the TURV for each division of the organization is conducted separately, then it is advisable, when appointing a responsible person, to issue an order in which to indicate the position, last name, first name, patronymic of the employee responsible for compiling the time sheet for each structural unit, and the person replacing him during his absence.

Sample order for the appointment of a responsible

Weekends and holidays in the report card for 2019

They are reflected in accordance with, which takes into account all established holidays and their transfers in accordance with Government Decrees. Days off for different categories of employees vary depending on the work schedule set for them. The holiday accounting code in the document can be different. It depends on how the organization pays for these days, and on what basis they are provided.

A day off in accordance with the employee's schedule is indicated by an alphabetic (B) or numeric (26) code. It does not affect the wage rate.

If, at the initiative of the company, employees receive an additional day off, and the company reduces their work rate per month, then the employees receive a full salary, and these days are not paid by the company. For such days, the report card provides an alphabetic (B) or numeric (26) code.

Another case of establishing an additional day off by a company is when employees go on a day off, and the company pays these days according to the average. It turns out that for the days worked, employees receive a salary, and for additionally paid days off - the average salary. For such a case, the report card provides an alphabetic (OB) or digital (27) code.

Time sheet retention period

Such an accounting table is a personnel document relating to the organization of labor, for which Art. 22.1 of the Law on Archives, a special period of storage is established, namely:

five years from the end of the year in which it was drawn up, if the time sheet took into account the work done only by those workers who work under normal working conditions;
50 years from the date of compilation of the TDT, if it took into account the work of employees engaged in hazardous or hazardous work.

Accounting and taxes

Based on the data in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's look at the main risks.

When passing tax audits, including income tax, the company must provide reliable data on the number of days and hours worked by each employee in order to confirm the correctness of the accruals. If violations are found, the amount of income tax indicated in the reports will be recognized as incorrect, which will entail the imposition of penalties.

From the employee's earnings, the organization, as a tax agent, must find out whether this person is a tax resident of the Russian Federation in order to use the correct tax rate when calculating. It is the report card that will be able to confirm the actual location of the employee in the country. Particularly should be taken into account this feature those employers who send employees on business trips to Belarus or Kazakhstan, because they do not make any marks in the citizen's passport when crossing these borders. In the event of a dispute, the company will be able to prove that it applied the correct rate, withheld and accrued personal income tax in full.

Correctly filling out the time sheet guarantees the company the ability of the FSS to count the costs of the sick leave, because it will not be possible to officially confirm the number of days worked, which are extremely important when calculating these amounts.