Working time sheet form 0504421 form and sample

ACCOUNTING WORKING TIME IN VARIOUS ORGANIZATIONS

Russian labor legislation provides for a unified standard of working time, which all organizations, be they commercial enterprises or government agencies, are required to comply with. The working week of any employee should not last more than 40 hours. Therefore, with a five-day work week, the worker's working hours should correspond to 8 hours. In some cases, the duration of the working day may be less than that established by Russian legislation.

The operating hours of organizations are established independently in accordance with generally accepted standards in the relevant documents. In this case, the specifics of the enterprise’s activities are taken into account.

To track the implementation of the established regime and the time spent by employees at work, time sheets are used. This document can reflect the number of night and day shifts, overtime, sick leave, as well as the total time worked with varying degrees of detail: day, week, month. The time sheet is also used when calculating wages.

For the absence at enterprises of personnel records and documents confirming hours actually worked, absences and downtime, there is no separate penal clause for each employee. Despite this, if you do not have a time sheet, you may be fined for violating labor laws on the basis of Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The size of such a fine ranges from one to five thousand rubles for officials; for an organization the fine will range from 30 to 50 thousand rubles.

Starting from annual paid leave and ending with maternity leave. Many young mothers will disagree, but this is also a vacation, although it is provided to care for a small child. Each of these vacations is marked in its own way on the timesheet and it is worth paying special attention to the most common types of vacation and their registration.

According to the schedule Based on the vacation order, which must include the signature of the vacationer himself, the timesheet is marked with the code “OT” if this is the main vacation, or the code “OD” if it is an additional one. At your own expense There are cases when an employee needs to get several vacation days outside of his regular schedule.

The reasons may be different, but there is only one solution - leave without pay.

The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but by automated systems (turnstiles). I came to work, checked in at the checkpoint with a pass, and moved on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in form T-13 are most often filled out automatically, or with partial use of technical means. Working time sheets in form T-12 are also filled out for the purpose of calculating wages, so it is convenient to entrust the maintenance of such a schedule to an accountant.

You can download a blank Word form for time sheets T-12 and T-13 respectively HERE and HERE.

The main task of authorized specialists in this situation is to check that the form is filled out correctly and that the data entered into it corresponds to reality.

Note! The timesheet for the next month should be generated 2-3 days before it starts.

After carrying out the necessary checks, authorized employees who have verified the correctness of the information entered in form 0504421 must calculate the number of hours actually used, taking into account their specifics.

In particular, their task is to: determine the cumulative number of hours or days when each specific employee did not show up for work; counting the number of overtime hours and determining their type - for example, it could be work on holidays or at night.

With each subsequent adjustment, you must indicate the change number in order. A sample of filling out a time sheet according to form 0504421 can be found HERE.

The first four columns are filled in immediately - these are the full names of employees, personnel numbers and positions. The following columns are filled in as the period progresses.

In the upper part of the columns indicate deviations from the operating mode in hours (if any), in the lower part there is a letter designation of the reason for the deviation.

This can be a complete registration - daily attendance/no-show marks, or only entering deviations from the regime - lateness, night shifts, overtime, etc.

Sample of filling out a timesheet using the example of form T-12 First of all, fill out the header and the first three columns. This information, as a rule, remains constant - the name of the organization, structural unit, full names of employees, personnel numbers.

In columns 4 to 7, marks on attendance, absence, days off and sick leave are entered on a daily basis. For this purpose, special designations are used for each of the reasons. So, sick leave is designated by code B, working day off is coded PB, and annual leave is coded OT.

The full list of designations can be found in the most unified form on the first sheet.

This form belongs to the section of forms of class 05, “Unified system of accounting, financial, accounting and reporting documentation for public sector organizations” OKUD.

Read more about the report card form 0504421 here: Please note! The main purpose of filling out a timesheet is to record working hours for subsequent calculation and payment of wages.

Therefore, the period for which the form is filled out is one calendar month.

You can keep track of working time in a timesheet in one of the following ways: register only cases of deviations from the normal use of working time; keep a complete record of actual attendance and absences from work. Note! The time sheet can be uniform for the entire organization or separate for each structural unit.

To display the letter code of the deviation, there is a table in which all employees whose working hours are taken into account in this timesheet are sequentially listed.

For each employee there are 31 cells, into which letter designations are entered when a corresponding case occurs.

Attention

To do this, the cell is divided into two parts - the number of hours is written on the top, and the letter code on the bottom. In order to record a deviation in the work time sheet 0504421, you need a basis document. For example, if a record is made of an employee being on a business trip, then the basis for the document will be an order to be sent on a business trip.

If an employee has committed absenteeism, an entry in the time sheet is made on the basis of an act of absence from working hours.

• Themes:
• Work time
• Time sheet

Form 0504421 is a special time sheet for accurately recording employee working hours. Portal experts shared how to fill it out in order to calculate wages correctly. From the article you will learn:

• what are the basic requirements for filling out the timesheet form 0504421;
• what does a sample of filling out the timesheet form 0504421 look like;
• how the rules for filling out the new timesheet, form 0504421, have changed;
• how various examples of filling out the timesheet form 0504421 are drawn up.

Filling out a new timesheet form 0504421

In fact, the sample for filling out the timesheet form 0504421 has been used in the practice of Russian personnel document flow for quite a long time. Thus, until 2005, enterprises had in circulation the Timesheet for the use of working time and calculation of wages No. 421, which was assigned form code 0504421 according to the OKUD standard.

Then the name of this form underwent some changes - the number was removed from its name, but otherwise it remained the same. This version of the name of the form was valid until 2010.

After this, a new document was introduced into practice - “Table of accounting for the use of working time and calculation of wages” (form 0504421). It is used under this name to this day. At the same time, the rules for filling out form 0504421 have also undergone some changes, and today include a number of important requirements.

Note! The form is filled out daily: each day corresponds to a specific column of the form in which the necessary information is entered.

The main section that appears in any example of filling out a work time sheet form is a table where, opposite the data of each specific employee, there is a line divided into upper and lower parts.

Can a company approve timesheet codes?

The answer was prepared jointly with the editors of the magazine “Personnel Business”

Answered by Natalya ULANOVA, lawyer, expert of the magazine “Personnel Business”

Do we have the right to approve our codes for maintaining time sheets? What document established this right?

Yes, you have the right to approve codes to fill out a work time sheet (Part 4 of Article 9 of Law No. 402-FZ of December 6, 2011, Procedure approved by Resolution of the State Statistics Committee of Russia of March 24, 1999 No. 20).

In the unified forms of time sheets No. T-12 and No. T-13, symbols are provided: alphabetic and digital codes (unified forms, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1) ...

The top line is used to indicate the number of hours of deviation from the standard work schedule. The bottom line contains coded designations used to indicate the reason for such a deviation:

• B - weekends and holidays, which are non-working days;
• N - performance of labor duties at night;
• G - fulfillment of duties of a state and public nature;
• O - being on regular or additional leave;
• B - state of temporary disability, including sick leave issued in connection with pregnancy and childbirth;
• OR - being on parental leave;
• C - performing overtime work;
• P—absenteeism during working hours;
• NN - temporary code used to indicate failure to appear for unknown reasons (until the reasons are clarified);
• A - failure to appear with the permission of the administration;
• VU - days off provided in connection with the completion of training;
• OU - additional leave provided in connection with training;
• ZN - substitute teacher in grades 1 - 3;
• ZP - substitute teacher in extended day groups;
• ZS - substitute teacher in grades 4 - 11;
• RP - performance of labor duties on weekends and non-working holidays;
• F - actual hours worked;
• K - being on a business trip.

Form OKUD 0504421

Form 0504421 was approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. This form is required for use in budgetary organizations, but commercial companies can also use it. This may be especially relevant, for example, for private kindergartens or schools.

The general rules of conduct are identical to other forms for commercial organizations. So, the table of hours worked:

• is always kept only in a single copy;
• opens two to three days before the start of the billing period;
• used without changes to the approved form.

Letter of the Ministry of Finance of Russia dated June 2, 2020 N 02-06-10/32007 suggests two different filling out procedures:

1. Continuous method - all attendances and absences of employees are noted.
2. Only deviations from the usual use of working time are noted (for example, weekends, vacations, etc. are recorded).

Both methods are equivalent, but more often HR officers use the second one. In this case, any method of filling out timesheet 0504421 must be recorded in the LNA.

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.

Working time sheet form according to OKUD 0504421 is a standard document form used to reflect information about the time worked by employees. The form is intended for budgetary institutions.

Unified forms of accounting sheets

The Labor Code of the Russian Federation (Article 91) establishes the employer’s obligation to keep records of the time worked by employees. For this purpose, unified forms of time sheets are provided, approved by Resolution of the State Statistics Committee of January 5, 2004 No. 1. The use of these forms is not mandatory, therefore the employer has the right to develop his own. Form No. T-13 is used most often, as it is used for automated processing of credentials.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n approved the OKUD form 0504421 for use by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions. The same Order defines the procedure for its completion and application.

DIFFERENCE BETWEEN TIME CARDS

The report card in form 0504421 is used in government organizations. Its use began in 2010. The purpose of this document is to record the use of working time and payroll calculations.

The T-12 timesheet is used, just like the form in form 0504421, to record working hours and pay wages to employees, but unlike it, it is intended for commercial enterprises. If the organization conducts settlements with employees and tracks hours worked separately, then in this form only the first section “Accounting for working hours” is filled out.

The time sheet in form No. T-13 is used only to record the time spent by the employee at the workplace. It can be filled out using various automated information systems.

A timesheet developed by yourself can be compiled in compliance with all the needs of the company. This is its peculiarity, since the document does not have a clear design.

How to record time worked

For any length of the working day, regardless of the established modes, working time can be reflected in the accounting table in two ways:

• method of continuous registration of attendance and absence from work;
• by recording only deviations (no-shows, overtime, etc.).

If the length of the working day (shift) is unchanged, only deviations can be recorded, since the terms of the employment contract or internal labor regulations determine the number of working hours for each day of work.

In the case where the number of hours worked on different days (shifts) may be different, for example, when recording the total time 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 work within the limits of the norm for the length of time worked established for this category.

Notes on the working time sheet about the reasons for absence from work, working part-time or beyond its normal duration at the initiative of the employee or employer, shortened working hours, etc. are made on the basis of properly executed documents (certificate of incapacity for work, certificate of performance of state or public duties, a written warning about downtime, an application for part-time work, the employee’s written consent to work overtime in cases established by law, etc.).

How to fill out a time sheet okud 0504421

When compiling, you must be guided by the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 (hereinafter referred to as the Instructions). In this case, special notations are used. So, when reflecting the amount of time worked, an alphabetic (I) or numeric (01) code is entered 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.

If an employee is sent on a business trip, then the time he is on a business trip is marked by putting down an alphabetic (K) or numeric (06) code, and the duration of work is indicated in the lower lines. If, while on a business trip, the employee also worked on weekends, then on such days an alphabetic (РВ) or numeric (03) code is entered, and the duration of work is indicated in the lower lines.

First of all, fill out the header of the document. You must indicate the correct name of the company or legal entity. The use of a company's trade name is unacceptable. For example, a private kindergarten is called “Forest Glade”. In this case, the legal entity providing child support services is called Avista LLC. The schedule indicates exactly the name of the legal entity.

If the company structure is quite branched, and more than one person keeps the timesheet, then a structural unit is indicated. If there is only one table for the entire company, this is not required. The type of document is also indicated:

• primary;
• corrective.

The numbering of corrective documents is carried out within the accounting month.

The employee’s data, as well as the hours worked or deviations, are entered directly into the tabular section. The last column summarizes the time worked for the accounting month.

Afterwards, the signatures of the responsible persons, as well as the institution’s accountant, are affixed. If necessary, it is permissible to make changes or additions (paragraph of the Procedure approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

This document is maintained by an employee appointed by the relevant order of the head of the budget organization. One employee (usually a personnel officer or accountant) can maintain this document in relation to all employees of the organization. Or this responsibility can be assigned to each department head in relation to his subordinates.

Form OKUD 0504421

When filling out a timesheet, like any other document, you first need to indicate the full name of the employer. You should also fill in the name of the structural unit. Next, enter the start date for document processing. In the center, code 0 is entered - primary copy or 1 - corrective, and if there is a need for repeated proofreading, the next digit is entered.

Next, fill out the main tabular part. First of all, it is necessary to indicate the employees, then their registration numbers, positions and professions. After that, data on the hours worked of each employee is entered on a daily basis. A table of symbols used to fill out the main part of the report card is presented below in the corresponding section.

After filling out the form, usually the first day of the next month, the form must be certified. The head of the department and the head of the HR department must put their signatures and the final date.

There may be some circumstances in which it is advisable to use a complex alphabetic code in which two symbols are written separated by a space. So, for example, the designation “K B” will mean a business trip falling on weekends or holidays.

To fill out the work time sheet, letter codes are used; they can be found on the cover of form 0504421. A letter deviation code is placed in the tabular section opposite the employee’s last name if there are grounds for this. There is no need to record attendance and days off.

In addition to the code, the number of hours corresponding to this code is also indicated.

If it becomes necessary to note more than one deviation in one day, then the following rule applies - if there are two deviations, then they are indicated through a fraction, if more than two, then a new line is filled in for the same employee.

To record hours worked, budgetary organizations use form 0504421 - time sheet. The symbols in this form have some differences from those accepted in the report cards of forms T-12 and T-13.

Typically, information is entered into the timesheet f 0504421 by a specialist in the human resources department or the head of a department during a calendar month, and at the end of the month it is transferred to the accounting department for accrual of earnings for public sector specialists.

Form 0504421 contains a table in which letter designations are entered for each moment when a subordinate of a budget organization is absent from work and the actual number of hours worked per day or per shift.

The value for each day in the month is entered into a special cell, divided in half: the number of hours is recorded on top, and the code in alphabetical expression is recorded on the bottom, reflecting the reason for the deviation from the production norm in hours.

Any entry made in the working time sheet must be confirmed by a supporting document.

For example, when a specialist is on sick leave, the supporting document is a certificate of incapacity for work; to indicate absenteeism, an act of absence of the employee from the workplace is drawn up.

Consequently, deviations from the norm for working hours must be noted in the report card for each worker.

If one employee has several deviations on the same day, they are indicated by a fraction; it is allowed to fill out one more line for the employee.

At the end of the month, the total hours worked, overtime and absences are calculated.

The accountant records the amounts. Form 0504421 is signed by the employee of the budgetary institution responsible for filling it out and the head of the company.

Then, wages are calculated for personnel using a statement developed for a budget organization (settlement form - 0301010, settlement and payment - form 00504401).

The document is drawn up in a single copy, it must be opened 2-3 days before the start of the month.

The form itself according to OKUD 0504421, developed for budget companies, has a number of certain differences from other similar forms. The unified form is not subject to change; a continuous method of indicating attendance or failure to appear is used.

In the header of the document, in addition to the mandatory data of the organization identifying it, the digital code of the form is indicated.

Information is entered immediately into the first four columns of the report card, namely: the employee’s full name, personnel number and his position in accordance with the staffing table. The remaining information is filled in as it is received by the personnel officer.

Columns 20 and 37 are intended for summing up the intermediate and monthly totals of working time. Apart from these calculations, nothing else is calculated in the table; the remaining actions for calculating wage amounts are carried out by the accountant.

Any absence from work is assigned a letter according to the reason.

For example, vacation can be different and corresponds to the encoding:

• OT—annual;
• OR - leave to care for a child up to 3 years old;
• OT or OD - additional leave;
• OZ or DO - leave at your own expense, depending on the degree of agreement with the management of the enterprise; without agreement with the director, labor legislation provides for absence from work due to the death of relatives or the birth of a child;
• U - leave for the duration of a session at an educational institution.

The absence of an employee due to illness is indicated by the symbol “B”; for pregnancy and childbirth – “P”.

Sample of filling out the timesheet form 0504421

A sample of filling out the timesheet form 0504421 in accordance with current regulations involves entering information into three main sections. The first of them should contain information about the document itself and the organization that generated it.

Here the type of timesheet is recorded, if necessary, the adjustment number is indicated and the date of its creation is indicated, as well as the period covered by the information specified in this form. In addition, in this section:

• the name of the organization or structural unit for which the timesheet is kept is written down,
• the department responsible for filling out the form and the enterprise code according to OKPO are indicated.

The main part of the form 0504421 is organized in the form of a table, which contains information about each employee of the enterprise or individual division: his last name, first name, patronymic, job position and account number. Opposite each employee there is a line in which information about deviations from the normal work schedule made by a particular employee is noted.

Finally, the final part of the sample for filling out the timesheet form 0504421 is reserved for data about the employee who compiled the document and accounting records indicating his employment.

Storage period for time sheets

Time sheets are personnel documents, which, on the basis of Article 22.1 of the Federal Law of October 22, 2004 No. 125-FZ “On Archival Affairs in the Russian Federation,” must be archived. At the same time, this legislative act establishes the following storage periods:

• If the timesheet took into account the hours worked only by those employees who were employed under normal working conditions, it must be kept for five years after the end of the year of its issue.
• If the employee fulfilled labor obligations in hazardous or hazardous industries, the storage period for the report card must be fifty years.

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

• five years from the end of the year in which it was compiled, if the time sheet took into account only the work of those employees who work under normal working conditions;
• 50 years from the date of drawing up the TURV, if it took into account the work of employees engaged in harmful or dangerous work.

Accounting and taxes

Based on the data indicated in the table, the accounting department calculates wages and various benefits. This data also affects the payment of taxes. Let's pay attention to 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.

Important

If an employee has committed absenteeism, an entry in the time sheet is made on the basis of an act of absence from working hours.

• Themes:
• Work time
• Time sheet

Form 0504421 is a special time sheet for accurately recording employee working hours.
Portal experts shared how to fill it out in order to calculate wages correctly. From the article you will learn:

• what are the basic requirements for filling out the timesheet form 0504421;
• what does a sample of filling out the timesheet form 0504421 look like;
• how the rules for filling out the new timesheet, form 0504421, have changed;
• how various examples of filling out the timesheet form 0504421 are drawn up.

QUESTIONS AND ANSWERS TO THEM

Question No. 1: How can I register several deviations in an employee’s work that occur on the same day?

Answer: Provided that the employee has several deviations from the normal working day and the number of these deviations exceeds two, in timesheet 0504421 it is necessary to duplicate the employee’s entry without filling out the remaining working time fields. In this case, the person responsible for issuing timesheets must summarize all information about attendances and deviations for further calculation of wages.

Question No. 2: Is it necessary to document the appointment of someone responsible for maintaining time sheets?

Answer: Of course, when appointing someone responsible for maintaining a given section of accounting, as with any other appointments, it is necessary to use the appropriate order.

We fill out a fragment of the report card (f. 0504421) with registration of deviations.

The report card (f. 0504421), in accordance with the approved accounting policy of the institution, reflects the registration of deviations. The head of the department (an 8-hour working day was established) was on annual paid leave from 06/19/2017 to 06/30/2017. The accountant (an 8-hour working day was established) was on a business trip from 06/13/2017 to 06/16/2017, and worked the remaining days in full. The teacher (working on a 2/2 schedule for 12 hours per day shift) was granted leave for family reasons without pay during the period from 06/05/2017 to 06/06/2017, the rest of the time he worked in full.

We fill out a fragment of the timesheet (f. 0504421) registering deviations from the normal use of working time for June 2017:

What to put on your report card if your vacation falls on a holiday

They are reflected in accordance with the production calendar, 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 established for them. The holiday accounting code in the document may 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 a letter (B) or numeric (26) code. It does not affect the established wages.

If, at the initiative of the company, employees receive an additional day off, and the company reduces the monthly work rate for them, then the employees receive a full salary, and these days are not paid by the company. For such days, the timesheet contains an alphabetic (B) or numeric (26) code.

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

In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.

Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).

It follows that holidays falling on vacation in the report card must be designated by code “B” or 26.

And if you want, you can set your own code for this. This was indicated by the Ministry of Labor in letter No. 14-2/B-370 dated April 27, 2017.

if the employee has more than two deviations in one day.

The head of the department in the period from 06/01/2017 to 06/02/2017 performed state duties in connection with the exercise of the powers of a deputy for 6 hours every day. In addition, on June 2, 2017, he was absent from work for 2 hours with the permission of his manager.

In accordance with Art. 171, 172 of the Labor Code of the Russian Federation, the employer is obliged to release the employee from work while maintaining his place of work (position) for the duration of his performance of state or public duties.

In this case, the time sheet for the specified employee will be filled out as follows:

The institution has the right to introduce additional symbols as part of the formation of its accounting policies.

Important points

Private companies can also use the accounting sheet in form 0504421 to record hours worked.

Since January 1, 2013, the legislation does not stipulate the obligation to fill out specific forms of primary forms; it is allowed to use any convenient samples.

Commercial organizations have the right to independently decide which form to use to monitor the presence of employees at the workplace: T-12, form 0504421 or another form developed in-house.

The form of the document is not important, except for budgetary institutions, but its presence in the documentation of the business entity is mandatory.

Article 91 of the Labor Code obliges the employer to monitor and monitor the attendance and absence of personnel.

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