How to mark sick leave on a time sheet: designations and codes

Correctly marking sick leave on a time sheet is a pressing task that arises in the practice of a personnel officer. The solution requires certain professional knowledge and consideration of all the nuances.

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This article will help young professionals understand how to keep a time sheet and mark sick leave on it.

Working time sheet: what is it for?

Every enterprise must have a working time sheet that records all working days, weekends, sick leave and holidays. According to this document, the procedure for calculating wages, benefits, etc. is carried out.

There are several main tasks for which such a document is maintained.

The report card is filled out for the purpose of further verification by the regulatory authorities of the enterprise. The inspection verifies the data and checks whether everyone used their vacation in a timely manner, whether the period of employees’ incapacity for work was correctly reflected, etc.
The time sheet allows you to control the process and take into account the actual period of work.
For correct calculations, accrual of vacation pay, sick leave, etc.
The document helps to properly record working hours and manage resources.

The report card is maintained on a daily basis and submitted at the end of the calendar month. Responsible for filling out such a document are the heads of departments or persons appointed by order. At the same time, such a task must be reflected in the job description.

Based on this table, calculations are made

The time sheet is sent to the accounting department and, based on this document, the service makes calculations.

You should be very careful not only about the correctness of the execution of such a document, but also about its cleanliness. Since it is issued to regulatory authorities during an inspection, it should not contain corrections, cross-outs, etc.

There are 2 types of document forms.

Table 1. Standard report form

Type of report card form	Document characteristics
T-12	This form is maintained to control and record work. The document is sent to the accounting department to calculate accruals.
T-13	This timesheet is designed for an automatic time tracking system. Used in enterprises where the access system is approved. This document reflects the actual attendance and absence of employees.

You can download the T-12 form here.

What should a HR employee know?

First, the timekeeper must have a clear understanding of the timesheet. The document itself is formed in the form of a table.

The names of the columns in the table include the following data:

Full name of the employee;
title of the position held;
his personnel number; ,
calendar days of the month;
separate columns to indicate: the total number of days and hours of work; counting days of absence for specific reasons: regular vacation, sick leave, absenteeism, leave without pay, etc.

Accounting data in the timesheet is recorded daily until the end of the calendar month.

In the last days of the month, the total total is calculated and signed by the heads of the personnel department and departments.

The most important thing when putting digital and letter marks on the report card is to know the methodology for filling it out.

There are 2 types of record keeping regarding employee behavior at work:

Continuous registration, in which all events are noted: vacation; half-holiday; hours worked; business trip, etc.
Accounting for deviations in the work of employees, reflecting violations of the workers’ work schedule - unpaid leave, sick leave, absenteeism, etc. In this case, absence from work is not recorded in any way, and the box remains blank.

Control over the correct completion of timesheets is carried out by inspectors for compliance with tax legislation and labor law.

If they identify errors due to which wages were calculated incorrectly, they can impose an administrative fine.

Where can I apply for an electronic sick leave certificate? Information on the issue is in our article. How is sick leave calculated based on the minimum wage? Find out here.

How are sick leave designated?

If the employee was present at production all working days, then filling out the timesheet is quite quick and easy. But how to correctly reflect employee absences and sick leave?

Sick leave form

First of all, you should know that the basis for recording sick leave is a special form of sheet, which is issued by a medical institution. In this case, the medical institution must have the appropriate certification and the right to issue the document.

Based on sick leave, the employee is assigned a benefit not from the main wage fund, but from the insurance fund. The amount of payments depends on length of service.

If an employee has a total length of service of more than 8 years, then he receives 100% payment for such days from his salary.

Sample certificate of incapacity for work

Information on filling out the form (back side)

The amount of the benefit is regulated by the law “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Payment of temporary disability benefits (Article 7 of this law)

The sick leave form is uniform throughout the country and has several levels of protection against counterfeiting. The form must include the following information:

name of company;
enterprise code;
name of the medical institution;
start and end date of the sick leave period;
details of the doctor who issued the sheet.

The employee does not have the right to independently fill out such a document or make any adjustments.

This sheet must be handed over to the person keeping the time sheet and provided to the accounting department. Subsequently, this document is transferred to the FS, according to which calculations are made for those days on which the employee was absent due to illness.

Several periods may be reflected on the sick leave certificate. Each period of incapacity must be confirmed by a doctor’s signature.

If there is not enough space in the document, that is, all the lines have been used, and the employee still cannot start work, the doctor is obliged to issue a new sheet.

In this case, the employee will have only one document in his hands - the last one. In it, the doctor indicates the general period of incapacity for work, indicating the start and end dates.

Filling out a certificate of incapacity for work

For quick control and accounting of such sheets, a special coding system has been created. Therefore, basic data is entered into the sheet using codes. If an error or typo is made when filling out a document, the automatic code reading system may not miss such a sheet.

The decoding of the codes is reflected on the reverse side of the LN. They include 2 or 3 digits.

The sick leave must indicate the reason for the disability.

The medical institution that issued such a document must retain a tear-off form.

If such a document is filled out incorrectly, the fiscal service may invalidate it, thus depriving the employee of the right to benefits. In this case, the company will be required to pay compensation to the employee.

That is why the responsibility for checking the document rests with the HR department employee.

Only an institution that has the appropriate license can issue such a document.

But LN issued by a paramedic, ambulance station, or other medical centers are considered invalid and cannot be accepted as confirmation of an employee’s absence due to disability.

If an employee provides sick leave that does not meet the stated requirements and cannot bring another document, absenteeism without a valid reason should be entered in the timesheet column.

Examples

№ 1:

Solovyova I.E. works at the main job and part-time for 1 year 8 months. She has been on sick leave since September 2020, and in April 2020 she goes on maternity leave.

A certificate of incapacity for part-time work is not paid, since the length of service is less than 2 years.

HR department specialists marked the sick leave on the time sheet for the period from September to April with the designation “T”. In April they will have to put the code "OZH".

№ 2:

CJSC Molochny Bereg has established a five-day work week.

It is necessary to fill out the accounting sheet for the first half of October based on the initial information:

G.M. Klinov is a mechanical engineer. The working day is 8 hours (from 8.00 to 17.00). The specialist was involved, by his own consent, in overtime work on 10/03/10 for 2 hours (from 17.00 to 19.00) and on 10.10.10 for 3 hours.
V.A. Chernyshevskaya is a packer. At the beginning of October, she was on vacation and was supposed to go to work on 10/6/10, but she fell ill and was unable to work for the next two days. On 10/7/10, the woman applied for an extension of her annual leave by 3 days.
N.I. Larionova is a sales manager. Due to complicated childbirth, HR specialists provided additional leave for 16 days. The sick leave was issued from the next day after the end of maternity leave.

How sick leave is indicated in the timesheet of employee V.A. Chernyshevskaya (first half of October) is shown in the table:

Calculation of column No. 5:

Klinov G.M. worked 11 days, the number of hours worked is: 11 days x 8 hours = 88 hours.
Chernyshevskaya V.A. came to work on 04/11/10 and worked for 5 days, and therefore 5 days x 8 hours = 40 hours.
Larionova N.I. is on maternity leave, therefore the code “T” is entered in the timesheet, and the number of days (hours) worked is zero.

When is sick leave paid? For information about deadlines, read our article. How is sick leave extended? Find out here.

Is sick leave given after IVF? See here.

Filling rules

Each category is assigned its own code. Therefore, in order to fill out the document correctly, you need to select the correct letter designation of the situation and enter it in the appropriate column.

When designating a sick leave report, the person responsible for filling it out must have a supporting document on hand. In a situation where the employee has not yet returned to work, and the time for submitting the report card has already arrived, you can put the appropriate mark in the document, but later you need to check the data with the sick leave.

The time sheet is kept by the responsible person at the enterprise

If it turns out that the data differs, it will be necessary to create a new timesheet taking into account the adjustments.

If the reason for absence is unknown, then enter the code “NN” in the day column. The same code is entered if the subject claims that he could not go to work due to disability, but cannot confirm this with documents.

The document cannot contain corrections. Handle color is black only. Or the LN can be drawn up by machine, but the data must be entered in capital block letters.

The form should not indicate the diagnosis of the disease. The doctor or receptionist who fills out the document enters only approved codes. Another designation is considered a gross error and cannot be accepted for transmission to the FS.

The form must be filled out with a black pen.

The form must be handed over to the accounting staff who are involved in payroll. Based on the coding, the accounting service of the enterprise determines how much sick leave should be accrued to the employee.

Algorithm for checking LN by accounting employees:

check the form for compliance with standards;
make sure that the reason for the disability is specified in the code;
check the document formatting rules (filling out the organization’s data, code, pen color, absence of corrections);
check whether the period of incapacity for work coincides with the working time sheet.

To check the correct definition of the period of incapacity, you can use the following table.

Table 2. Determination of the period of incapacity for work

Cause of disability	Time spent on sick leave
The employee got sick	3 and b. days
An employee cared for a sick child	Up to 15 days
An employee cared for a sick relative	Up to 15 days (Employer will pay only 3 days)
Common illness or injury	Not b. 30 days. The period is extended upon the conclusion of the medical commission
Sick leave due to pregnancy and childbirth	Up to 140 days. If there are complications, it is possible to extend sick leave

Only if the document does not contain errors, corrections or other inaccuracies can the personal income tax be accepted for further transfer to the FS and calculation of benefits.

Making changes to a document

How to make changes to the time sheet if an employee fell ill in the last days of the month, when the time sheet is already being calculated and prepared for submission or has already been signed and submitted to the company’s accounting department?

In such cases, there may be 2 scenarios.

If the timesheet is not closed

It happens that an employee fell ill on the last day of the month and reported illness, but has not yet provided sick leave.

If the timesheet is not closed, and the working hours have already been entered, then the entire document must be completely rewritten.

Moreover, on those days of absence of the employee that have not yet been confirmed by a certificate of incapacity for work, the letter “NN” should be indicated.

It is better to then draw up an adjustment sheet than to be responsible for paid benefits that are not confirmed by sick leave.

When submitting an adjustment document after presenting a form of incapacity for work, the accountant is required by law to accrue benefits and pay them on the next salary.

If the timesheet is closed

A more complicated situation arises if the time sheet is already closed.

In such cases, the incorrect code can be corrected by crossing out the data and putting the correct designation next to it.

In the free space write: “Believe the corrected one,” and also indicate the reason for the corrections. This inscription must be certified by the manager or another person who has previously signed this report card.

Finally, we can summarize the following:

The time sheet not only displays the number of hours worked by the company’s employees, but also the days of their excused absences, for which they have the right to receive money.
Organizations are required to keep records in special forms approved by the State Statistics Committee of the Russian Federation.
Responsibility for correctly filling out the timesheet lies not only with the timekeeper, but also with the employee himself, because he is obliged to notify his superiors in a timely manner about the opening of a sick leave and present it for payment in order to correctly fill out the T-12 form.

Errors and incorrect information in the document may result in an administrative fine.

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Sick leave

Which code is better to put in the report card?

The established 12 Form of the Table contains approved designations that must be followed when filling out the document.

Even if the employer keeps his own time sheet and does not use a developed form, it is necessary to enter the approved codes.

Code designations

The code can be written in letters and numbers. Thus, two options for recording sick leave are allowed: code “B” or “19”. All of these options will be correct. This code should be set only if benefits are paid to the employee for these days.

If sick leave is not paid, then another o or “20” should be put on the report card.

Employee benefits for actually missed days due to illness are not paid in accordance with Article 9. Federal Law-255 dated December 29, 2006.

Periods for which temporary disability benefits are not awarded

What is a timesheet for recording employee activities?

A time sheet for recording working time is a primary document that contains basic information about the employee’s activities: number of vacations, attendance, business trips, absenteeism, etc.

Its maintenance is the responsibility of all organizations.

It is needed for:

control over compliance with the labor regime;
obtaining reliable information about hours worked;
correct determination of wages;
compilation of statistical reporting for supervisory authorities.

The document should not contain errors or corrections, as it is presented to the tax office and statistics service.

Employee activities are recorded using one of the unified forms:

No. T-12 – designed to determine working days (hours) and payments;
No. T-13 - necessary for enterprises solely to determine working hours. It is used for automatic recording of appearances and no-shows by access systems.

The document in question is filled out using the 1C program for accountants.

Features of reflecting days of incapacity for work

There are often situations when an employee did not inform the company on time that he had opened a sick leave. In this case, the person responsible for maintaining records must enter code “30” or “NN” on a daily basis. This code indicates absence from work for an unknown reason and is actually absenteeism.

After the employee reports to the organization, he must provide an explanation for his absence and document this. After checking the documents, the responsible person or manager will correct the “NN” code to “B” or “T”.

An exception is the situation when an employee takes sick leave while on vacation. Then the codes will still be entered in the column: “OT” / “09” or “OD” / “10”. The name of the code depends on what kind of leave the employee is on: paid, additional or educational.

According to the Labor Code, if an employee has issued a personal exemption while on vacation, then his vacation must be extended by this number of days. If the company puts an employee on vacation with subsequent dismissal, and he, while on vacation, takes sick leave, then the vacation will not be extended. In this case, the calculation of personal income benefits will be made in accordance with the law.

Sick leave issued while on vacation extends the period

If an employee takes unpaid leave and falls ill on these days, the days will not be extended. The same applies to study leave, maternity leave, etc.

As mentioned above, the manager (or the person in charge), when filling out the time sheet, must check the availability of sick leave. But at the same time, the employee can report the start date of sick leave to the enterprise by telephone. Then in the report card you should enter code “B” instead of “NN”. If, after returning to work, the employee cannot document his absence due to illness, the manager adjusts the data in the Timesheet.

In a situation where an employee came out on the appointed day after vacation, but at the same time provided a correctly completed sick leave, the employer must also adjust the Timesheet. The employee has the right not to immediately extend his vacation by the number of sick days, but to come to a mutual agreement with his employer on their further use.

How to correct a timesheet

There are two ways

making corrections, depending on whether the reporting month is closed or not.

If the period has not yet ended, then a new form is filled out taking into account the changes. When adjusting a timesheet in a specialized program, changes are made to the electronic document.

How to put sick leave on the report card

when is the month already over? The adjustment is made as follows:

incorrect data is crossed out with one line;
The correct code is placed above or next to it;
corrections are certified by the date and signature of the responsible person.

Reference

! An explanatory entry in a free space is allowed, for example, “The correction “NN” to “B” for March 2 - 6 is to be believed.”

For timely and correct reflection of sick leave and other deviations, the organization must appoint a responsible person

for keeping timesheets.

Online magazine for accountants

The employee opened sick leave during annual leave - the leave is extended by the number of sick days that fell to him. In some cases, by agreement of the parties, the vacation is postponed to another time. In the time sheet, the vacation code “FROM” (09) is replaced with the corresponding sick leave code. Thus, the issue of extending vacation is resolved if the employee has previously warned about the coincidence or provided sick leave.

When an employee independently extended his vacation without warning, the days of absence are about (30). Corrections are made after submitting a certificate of incapacity for work.

Important! Annual leave is not extended if sick leave was issued to care for a child or other relative. An employee can go to the clinic on a weekend (holiday).

We invite you to familiarize yourself with: Lease agreement main conditions

Why keep timesheets?

A time sheet is required:

to control employees and monitor compliance with the labor regime in the organization;
to obtain complete and accurate information about how much time was worked by a particular employee;
for the most accurate and fair calculation of employee wages;
to compile accurate and statistically correct reporting for representatives of supervisory authorities;

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Maintaining such a report card is the responsibility of a specially authorized specialist. This could be an employee of the human resources department, an ordinary accountant, or the director of the enterprise directly.

The report card should not contain any errors or corrections due to the fact that it must be sent to the tax authorities and statistical service. Filling out the timesheet is always carried out using special 1C accounting software.