Designations in the time sheet in 2019-2020

Codes in the time sheet T-13 and T-12 are letter designations of the reasons for the employee’s presence or absence at the workplace on each day of the month. Read on to learn how to use them correctly, including to designate non-working days 03/30–04/03, declared non-working days by the president.

If the earnings of an organization's employees depend on the length of time worked, it must be recorded. Moreover, Article 91 of the Labor Code requires the employer to keep records of working time for each worker. A special table is provided for this: we will decipher the 2020 designations in this article. This is an important document; it is used to calculate the duration of a citizen’s labor, which must be paid.

What does the document look like?

According to Article 9 of Federal Law No. 402-FZ of December 6, 2011, since 2014, commercial organizations themselves choose the forms of primary documentation. In our case, these are T-12 and T-13, approved by Resolution of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. The first is carried out manually, the second - using automation tools. We have already talked in detail about filling them out in a separate article about filling them out.

Budgetary institutions must use officially approved registers (learn more about them from Order of the Ministry of Finance of Russia dated March 30, 2015 N52n).

And now we are interested in deciphering the 2020 working time sheet. As you can see, letters are entered in the cell corresponding to each day of the month. Let's find out what they mean, because the designation in the time sheet T-13 and T-12 is a code that explains whether the employee was on site or absent and for what reason.

IMPORTANT!

It should be noted that the symbols in the time sheet in 2020 differ depending on whether the organization is budgetary or commercial. This means that the codes for T-12 and T-13 are different.

Selected cases of tabulation

The table discusses individual cases:

Letter designations for recording working hours

The mentioned Resolution of the State Statistics Committee provides not only the form itself, but also recommendations for filling it out, including codes for the 2020 working time sheet. Let's look at them by column.

In column 4 it is necessary to explain whether the employee was present on site on a given day.

The following options are possible here:

• I (01) - appeared and worked during the daytime;
• N (02) - worked at night;
• RV (03) - went out on a holiday or day off;
• S (04) - worked overtime.

IMPORTANT!

The PB code must also be used if the employee went to work on days declared non-working in the country due to the coronavirus quarantine.

If the employee was not there, the codes will tell you why. We will look at the most common ones.

• K (06) - on a business trip;
• PC (07) or PM (08) - improved qualifications;
• OT (09) or OD (10) - on vacation (main or additional);
• PR - absenteeism, in the report card the designation is indicated initially without indicating the reason, if it is unknown;
• U (11) or UV (12) - on study leave;
• PC - advanced training carried out off-the-job;
• B (19) or T (20) - was sick;
• DO - designation of leave at one's own expense in the working time sheet; this period is provided to the employee with the permission of the employer, except in exceptional cases specified in the law.

IMPORTANT!

Code B (19) can also be used if the employee was forced to go into self-isolation due to coronavirus quarantine.

The table in the regulatory document looks like this:

Meaning of letters

In accounting practice, there are common cases of errors that occur when filling out time sheets. They are often associated with incorrect placement of symbols. To avoid mistakes in the process of filling out the timesheet, you must adhere to the following recommendations.

1. I (01) – opening hours (distinguish between daytime and evening). To enter data, you can rely on the security check marks. In this case, the head of a separate department must confirm the presence of employees.
2. N (02) – work at night. To enter information, the marks of the access service are also taken into account. The boss confirms presence at work.
3. РВ (03) – work of employees on holidays. In the process of entering data, pay attention to the security or checkpoint marks. The management team confirms that the subordinate is at the workplace.
4. From (04) – hours of overtime work. An order must be drawn up addressed to the manager regarding the need and approval of work beyond the norm. The document on overtime work is signed by the employee and confirmed by the access service.
5. K (06) – business trip. An order regarding the need for field work is drawn up, which is signed by the employee. At the same time, sometimes they issue a certificate and assignment for sending on official assignments. A report is drawn up upon arrival.
6. OT (09) – annual paid rest (basic). The HR department is entrusted with the function of drawing up an order with the signature of the employee himself.
7. OD (10) – additional paid rest, which is provided for by current legislation (regulations or collective agreement). It is necessary to draw up an order with the signature of the employee himself.
8. U (11) – leave for training with continued salary. It can be issued for advanced training, with a break from the production process, etc. It is issued on the basis of a drawn up leave order, referral to advanced training courses, etc.
9. HC (12) – shortened working hours (relevant for on-the-job training employees). At the same time, it is possible to partially retain wages.
10. UD (13) – provision of additional leave due to training without pay. An order is drawn up and signed by the employee.
11. P (14) – maternity leave. An order is drawn up, which is signed by the employee himself.
12. OL (15) – parental leave (partially paid). The HR department draws up an order and is signed by the employee himself.
13. DO (16) – leave without pay, provided in accordance with the permission of the employer. An order is drawn up and signed by the employee himself.
14. OZ (17) – unpaid leave (without saving salary). An order is drawn up and signed by the employee himself.
15. B (19) – temporary disability (not counting cases provided for by code “T”). This symbol also denotes leave to care for a sick person and due to quarantine. In all cases, certificates of incapacity for work must be issued.
16. T (20) – disability that is not paid. It can be represented by a domestic injury, the need to care for a sick person, etc.
17. LCH (21) – hours of labor reduction for workers and employees. It is necessary to ensure that there is an order from the head of the organization.
18. RP (31) or NP (32) – downtime is not the fault of the employee. An order is drawn up from the head of the organization.
19. G (23) – absenteeism while maintaining salary. It is necessary to draw up an order from the head of the organization.
20. PR (24) – absenteeism, which is a failure to appear at the workplace for at least 4 working hours continuously. This category also includes administrative arrest, being in a sobering-up station, pseudo-strikes, etc. The mark is affixed on the basis of submitted memos from department heads, explanatory notes from employees, acts of commissions, etc.
21. NS (25) – hours worked during part-time work at the initiative of the employer. Marks in the report card are made on the basis of extracts from the employment contract, orders, etc.
22. In (26) – days off. Those established at the legislative level are taken into account.
23. ZB (29) – strikes. A mark is made based on documentation that confirms the legality of the event.
24. NN (30) – absences for unknown reasons. However, there is no documentation that can explain the reasons for the employee’s absence.

As you can see, the letter designations in the time sheet carry important legal significance. Since the law only provides guidance on them, for convenience in work they can be changed, combined, and also come up with your own letter designations in the time sheet.

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Other codes

The accounting document also uses other codes for the 2020 working time sheet: in columns 5 and 6, the amounts of hours worked are calculated - there are no conventional signs here. But column 7 contains payment codes.

They are similar to those used in the 2-NDFL certificate. They are indicated in the Order of the Ministry of Finance dated September 10, 2015 No. ММВ-7-11/ [email protected]

The designation in T-13 covers the following types of income:

• 2000 - main working period;
• 2012 - vacation pay;
• 2300 - sick leave benefit.

It's worth clarifying here. The question often arises: what is the definition of leave without pay or downtime due to the fault of the employee. Obviously, column 7 will remain empty. If the salary is not paid, then there is nothing to reflect in it.

And the letter designation in the working time sheet is DO (16) or OZ (17), depending on the basis for granting leave. RP (31) means downtime due to the fault of the employer. Thus, the DO and RP codes are required to be entered in the time sheet. The same rule is relevant for indicating absenteeism, suspension and other similar cases.

No-show codes are entered in columns 10 and 12, and missed hours or days are summed up in columns 11 and 13.

The form is valid for 31 days. For a month with 30 or 28 days, the missing days must be marked with a cross.

Answers to common questions

Question No. 1: How to reflect the transition from summer time to winter time in the time sheet if the shift falls on the night of the transition?

Answer: You must record the time the employee actually spent at work. That is, when a shift (night) is usually 8 hours, but on the date of the clock change it turns out to be only 7 hours, 7 hours are indicated.

Question No. 2: Is it necessary to take into account partial hours spent by an employee at work?

Answer: When the length of an organization’s working day is indicated in whole hours, there is no need to record incomplete ones. Accordingly, if the duration of the working day is indicated in hours and minutes, an incomplete hour should also be entered in the timesheet.

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In order to understand what type of time (work, day off, holiday, etc.) is reflected in the working time sheet, certain codes are used - alphabetic or digital. Letter ones are used more often because they are visually more informative.

Codes for T-13

Government institutions use the document OKUD 0504421, and to it, Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n, approved other designations in the work time sheet in 2020 (form 0504421): they can be seen in the table:

Features of filling out time sheets for certain categories of workers

The table describes the filling features for certain categories of employees:

For what purposes is timesheet keeping necessary?

The purpose of maintaining a timesheet
is necessary to monitor the discipline of workers, and with its help it is easy to keep track of working time, including noting the reasons for absence from the workplace and other deviations from the working day.

Maintaining a document allows you to solve the following problems:

1. Monitor the presence of all employees at the workplace, according to the staffing level.
2. Implement labor discipline. This can be easily tracked, since delays or long breaks at work are possible.
3. To calculate the amount of earnings for the period specified in the report card.
4. When preparing reports, these statements serve as a source of necessary information.
5. When imposing administrative penalties on an employee if he does not show up for work on time.

https://youtu.be/wtlE2TIFp6c

Previously, uniform document forms were established, but since 2013. their use has not become mandatory, although many enterprises prefer to use them.

Working time is an important component of accounting for any organization. With its help, it is possible to control the activities of the enterprise and discipline subordinates. To simplify the procedure, a unified form in the form of a time sheet was specially developed.

Each enterprise appoints a responsible employee (from the HR department, accounting department, etc.) who specializes in keeping time sheets. It is compiled based on the specifics of the company’s activities and the number of personnel.

Accounting for the time worked by each employee ensures:

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

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

It is developed in two forms: No. T-12 and No. T-13. Maintaining a timesheet exclusively in this form is not mandatory. Legal entities and individual entrepreneurs have the right to use other methods of recording working hours. But in practice, it is these forms that are used everywhere. They are convenient and understandable.

The manager entrusts the conduct of TURV to a specific employee. Most often, this is an employee of the human resources or accounting department.

Coolant on the report card

Common mistakes

Mistake #1: Timesheet entries are not completed every day.

Comment: It is necessary to keep a time sheet every day. If this is not done, it will not be possible to punish employees for violating labor regulations; there will be a need to adjust the table and recalculate payments.

Error No. 2: Refusal to issue a time sheet on the basis that the enterprise has turnstiles that automatically calculate labor hours using employee cards.

Comment: It is still necessary to keep time sheets, since the machine is not capable, for example, of making notes about the reason for absenteeism or a shortened day.

How to maintain an electronic timesheet

An electronic timesheet is equivalent to a paper one if it is certified with an electronic digital signature (Part 1, Article 6 of the Federal Law of 04/06/2011 No. 63-FZ). In internal document flow, you can use a simple electronic signature (letter from the Ministry of Finance dated July 17.

Today there is another, more modern version of working time tracking. This is an electronic report card. If both paper and electronic versions are maintained at the same time, they must contain the same information. This must be done so that information about the employee is saved in all available ways.

In practice, there are situations when the timekeeper does not have enough skills when working in Excel, but you can choose another program. You can prepare a computer version of the report card that duplicates the paper one. This will reduce the time you spend working with the document.

Each licensed program costs a lot of money, and not all enterprises have the funds for these purchases. However, they are convenient and practical to use.

Question to the expert

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 monitoring working time. When an enterprise’s employee attendance is recorded by an automatic system, it is more convenient to use f. No. T-13. Other organizations use a universal form. T-12.

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

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

How to correctly enter 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 resolving this issue:

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

There is no uniform 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.

Inspector of the HR department Sizova N.L.

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

https://youtu.be/Xec81EXlYKI