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What is Form T-12 (working time sheet)
When is it expected to use the work time sheet form 0504421 according to OKUD
Is the use of time sheets f. allowed in private companies? 0504421
Where is the T-12 form available for download?
How are vacations indicated on the time sheet?
What to put on your report card if your vacation falls on a holiday
Results
What is Form T-12 (working time sheet)
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 the 2020 time sheet must be indicated in the accounting policy.
ConsultantPlus experts explained what sanctions are provided for errors in timesheets. Get trial access to the system and upgrade to the Ready Solution for free.
Read about what the T-13 form is in the article “Unified Form No. T-13 - Form and Sample” .
Rules for filling out/drawing up a timesheet
Resolution No. 1 of the State Statistics Committee of the Russian Federation approves not only the number of columns that must be present in the document, but also the accepted abbreviations and the rules for entering information. These rules are universal so that employees of different enterprises, statistics departments, and the tax service can conduct scheduled and unscheduled audits of financial documentation.
T-13
The header of the T-13 accounting sheet indicates the name of the legal entity and the address of the location of the enterprise. This is a mandatory requirement. Also in the header is the name of the department for which the report card was compiled. Even if the manager did not draw up the accounting sheet, he is required to sign as agreement with the information entered.
Regarding employment, in practice the following abbreviations for workers can be used:
- arriving at work – I;
- vacation - OT;
- official holiday – B;
- business trip time – K;
- sick leave with further receipt of a certificate of incapacity for work - B;
- unpaid sick leave – T;
- sending to advanced training courses - PC.
Opposite each letter is the number of hours that the person spent at work or, accordingly, was absent from the enterprise . In addition, the use of non-letter codes is allowed if approved by the enterprise. Additionally, a document containing a breakdown of abbreviations must be submitted.
When filling out the accounting sheet in form T-13, you must be extremely careful, since there are legal restrictions regarding the length of the working day, minimum days off, additional payments for overtime, and holidays. In addition, if a person is sent on a business trip or is already participating in a conference, scientific events, or corporate events, then the company will fill out the column as established by internal documents. If it is a private company that encourages corporate time, then it can mark this period during working hours and then pay for it
T-12
In general, the filling rules for this accounting sheet will be the same, that is, alphabetic or numeric codes are used, which are arranged in columns and columns depending on the purpose of a particular one. The information is presented in table form. The header of the document indicates the name of the legal entity, location address, name of the unit, as well as the details of the head of the unit and the place of further signature.
When is it expected to use the work time sheet form 0504421 according to OKUD
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.
When it is made up
Working hours are recorded continuously. You need to draw up a new timesheet every month, immediately after the previous one ends. It is very important to keep records daily, except on weekends. All dates are noted when the employee was not present for various reasons - absenteeism, illness, vacation.
The head of the organization must appoint a person responsible for maintaining the time sheet. As a rule, these are the heads of each department in the enterprise. A decree is drawn up, which is handed over to the responsible persons for signature, after which they can begin to complete the task.
In large enterprises, a separate person is appointed who receives wages at a certain rate and keeps a daily report, transmitting the information to the accounting department.
All completed documents must be transferred to the archive for storage, since data verification may be required at any time, for example, at the request of the Social Insurance Fund, which makes insurance payments when assigning sick leave.
Is the use of time sheets f. allowed in private companies? 0504421
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. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.
Read more about filling out the T-12 form in the material “Unified Form No. T-12 - Form and Sample” .
How are vacations indicated on the time sheet?
Unified forms for keeping records of employee visits at Russian enterprises T-12 and T-13 involve reflecting information about vacations using the codes given on the title page of form T-12.
These codes are presented in two varieties: alphabetic and digital. The use of both is equivalent. Moreover, the organization’s local regulations may also stipulate a certain mixed application option or involve the use of completely different codes. The employer also has the right to independently develop and use a report card form with symbols in it.
Let's see what designations apply to vacations.
Primary and additional leave
When an employee goes on regular paid leave, and the company uses the T-12 or T-13 form, the letter code OT or digital code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee’s vacation.
If the rest is additional, then a different code is entered: OD (10).
Study and unpaid leave (administrative leave)
In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:
- provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
- mandatory provided by the employer at the request of the employee - OZ code (17) is used.
Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):
- leave for study with preservation of earnings - reflected using code U (11);
- unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).
You can learn more about the legislative regulation of the provision of study leave in the article “Study leave under Article 173 of the Labor Code (nuances).”
Maternity and child care leave
Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Child care leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).
A scenario is possible in which an employee on maternity leave will work part-time. If this is so, then when recording her visits in the report card, the “double” code I (01) and OZH (15) will be used. These codes can be specified in one cell of the timesheet using the “/” symbol (for example, Я/Ож or 01/15), or you can add an additional line to the timesheet form.
Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will write: K/RV/Coolant (06/03/15).
Non-standard situations
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Leave without pay
According to the law, the following types of such leave can be distinguished:
- For family reasons – “BEFORE”
- Leave without pay, provided in accordance with the Labor Code of the Russian Federation, for example, on the occasion of a wedding - “OZ”
- Based on a decision under a collective agreement or an industry decision - “DB”
If there are holidays during your vacation
If there are holidays during the allotted vacation, in accordance with the production calendar for the current year, such days are marked with code “B”. So, for example, if an employee went on vacation from June 9 to June 16, and during this period there is a holiday on June 12, then instead of the code (OT), you need to write code “B”. This day is not included in the paid vacation period.
Illness during annual leave
If during vacation an employee suffered an illness and provided sick leave as confirmation, then instead of the “OT” code, you must write down the “B” code, in accordance with the sick leave. In this case, the leave will be extended for the duration of the illness.
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What to put on your report card if your vacation falls on a holiday
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.
How to designate non-working paid days if the employee was at home in self-isolation? The answer to this question is in ConsultantPlus. If you don't already have access to the system, get a trial online access for free.
Results
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.
Sources:
- Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
- Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
- Labor Code of the Russian Federation
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