How is working time recorded?
This procedure consists of regularly reflecting the peculiarities of the working regime of the enterprise’s employees in special accounting forms - timesheets.
This is accounting documentation generated using standard forms of several samples (T-12, T-13); the timesheet plays an important role in accounting, and its absence entails the accrual of fines by the Labor Inspectorate and the Federal Tax Service.
Time can be recorded in hours or days, depending on the established work order. The enterprise has the right to note only deviations from the usual full day of work or record designations for all days, including attendance.
A timesheet with marked designations is required for:
- Accountants who use it to calculate various payments to employees;
- HR officers who use information to draw up vacation schedules and calculate the number of vacation days.
Important: An employee is appointed responsible for filling out the work time sheet - a personnel specialist, department head or other person whose duties include this action. The designation of leave without pay is the same for the form of any used timesheet form
The type of code used is influenced by the basis for using days off without pay - according to the Labor Code of the Russian Federation or by agreement with management
The designation of leave without pay is the same for the form of any used timesheet form. The type of code used is influenced by the basis for using days off without pay - according to the Labor Code of the Russian Federation or by agreement with management.
Codes for designating time off at your own expense
It is permissible to mark a vacation without pay in the required form using the alphabetic or numeric code designation given on the title page; there are two options for codes:
How to mark an employee’s time off without pay:
If an employee is on vacation at his own expense, in accordance with the regulatory instructions of the Labor Code of the Russian Federation, then a letter code is noted on the timesheet - OZ or digital - 17.
Sample of filling out the T-12 report card with the OZ designation:
If days off without pay are arranged by agreement with the manager, then one of the designations is indicated - DO or 16.
An example of the design of a T-12 report card with the DO code:
Cases when time off is required by law are prescribed in Article 128 of the Labor Code of the Russian Federation.
Additional ciphers
In addition to the main codes, there are several more designations indicating unpaid leave:
- Code UD or 13 is noted if the specialist went on study leave without pay.
- The designation NB or 35 is applied if a specialist has resorted to days off without pay as a result of suspension (non-admission) to work under the law.
- Code DB or 18 is indicated when going on vacation in addition to the mandatory annual one.
It differs from the holidays given in Art. 128 of the Labor Code of the Russian Federation and is related to recreation for:
- volunteers who assisted in extinguishing the fire;
- caregivers;
- having special merits to the Fatherland.
Important: taking into account days of unpaid leave is very important for determining when the right to annual leave arises. 14 calendar days per year are taken into account in the vacation period, more than 14 are not taken into account
Nuances of filling
If there is an overlap between leave at your own expense and sick leave, then only sick days minus vacation will be paid. In this case, the period of overlap should be noted in the same way as unpaid leave.
Accounting for leave without pay in the report card depends on many factors, primarily on the justification and nature of the time off. The designations are also influenced by the coincidence with other types of employee absence from the workplace.
Dear readers! The article describes typical situations, but each case is unique.
If you want to find out how to solve your particular problem, use the online consultant form in the lower right corner of the site or call direct numbers:
+7 Moscow — CALL
+7 St. Petersburg — CALL
+8 ext.849 — Other regions — CALL
Features of filling out the timesheet
When filling out a time sheet, you need to take into account the features and requirements for its completion. This document is maintained by an authorized employee at the enterprise. This is usually a HR specialist or an accounting employee.
An employee is included in the time sheet on the basis of a hiring order, and excluded on the basis of a dismissal order.
At the top of the timesheet you need to indicate the name of the company and structural unit (for example, sales or purchasing department, etc.). In the future, you need to enter the OKPO code, the number and date of the document, as well as the reporting period.
For each employee, information is written down in the report card: his serial number, full name and personnel number, information about unpaid leaves granted to employees, a numerical or letter designation of the leave.
When indicating the duration of vacation in the time sheet, the employer must take into account the following requirements:
- To indicate the duration of vacation, you must use calendar days (in accordance with Part 2 of Article 128 of the Labor Code).
- If we are talking about unpaid leave in agreement with the employer on the basis of Part 1 of Art. 128 of the Labor Code, then the legislation does not indicate the method of calculation, and the duration is determined by agreement of the parties . The employer has the right to issue administrative leave in this case in hours.
Thus, the Labor Code assigns to each employer the obligation to maintain a time sheet. The employer has the right to use unified forms T-12 and T-13, as well as its own document format. When working with a unified form, the employer must use abbreviations approved by the State Statistics Committee or approve their own. Specific letter and numeric values depend on the basis for granting unpaid leave.
Dear readers, each case is individual. If you want to find out how to solve your particular problem, call :
- Moscow .
- Saint Petersburg .
Or on the website. It's fast and free!
How to book a vacation at your own expense
- birth of a child;
- marriage;
- death of close relatives;
- wounds and serious injuries of military personnel (only for parents and close relatives).
Please note: in other words, an employer does not have the right to deny unpaid family leave.
- varieties - “vacation without pay”;
- the exact number of days required;
- start and end dates of the vacation period.
- “UP TO” or “16” – if leave without pay is granted with the consent of the employer;
- “OZ” or “17” - if the employer is simply obliged to provide such leave, regardless of his desire.
The employee’s personal card in the personnel department (special form N T-2) is also marked with the corresponding mark.
Please note: it is necessary to remember that the calendar year does not coincide with the working year, since the countdown is from the date of hire. Thus, several important features can be identified:
- each employee is entitled to 14 days a year as unpaid leave;
- all days that exceed this number are not taken into account when calculating length of service;
- all days that exceed this number postpone the date of the next paid leave.
Thus, you can rest as much as you want if your boss doesn’t mind.
Thus, it is not always possible to correctly calculate the time when you can rest.
How is leave indicated on the 2020 report card: regular, educational, administrative, maternity leave?
Each type of rest is indicated in a working time recording document of a unified or individual form, developed in the organization.
But these days will not count towards work experience, and it is also impossible to get paid leave. Because of this, it is unlikely that they will be combined in any way.
The basis for granting study leave is Article 173 of the Labor Code of the Russian Federation, the relevant documents presented by the employee: How paid study leave is indicated in the report card if the employee maintains an average salary: Type of education and form of training Purpose of granting and duration of leave
- Higher professional education (bachelor's, specialist's, master's degrees);
- Part-time, full-time and part-time education
- Interim certification and rest are provided on the basis of Article 173 of the Labor Code of the Russian Federation;
- In the first and second years there are 40 calendar days in the academic year, and when mastering the program in a shortened period of time up to 50 calendar days in the second year;
- each subsequent course lasts 50 calendar days;
to pass the state final certification up to 4 months, taking into account the curriculum of the educational program Secondary vocational education by correspondence, part-time and part-time
- in the first and second years - 30 calendar days per year;
- Interim certification and leave are provided on the basis of Article 174 of the Labor Code of the Russian Federation;
in each subsequent course – 40 calendar days;
for state final certification – up to 2 months, taking into account the curriculum of the educational program
Basic or secondary general education on a part-time basis
- basic general education up to 9 calendar days;
- State final certification of the educational program, leave is granted on the basis of Article 176 of the Labor Code of the Russian Federation;
secondary general education up to 22 calendar days Higher professional – postgraduate education: postgraduate studies, postgraduate studies,
- During a calendar year - 30 calendar days, as well as days spent traveling to the location of the educational organization and back:
- payment is made on the basis of Article 173.
Additional rest while maintaining wages can be obtained by employees who combine work with study, secondary vocational or higher education through correspondence, full-time and part-time forms, without interruption from work.
Electronic signature in 1 hour for:
Timesheet codes 2020 are special symbols and abbreviations that reflect the actual period of work of employees for the month and are used when filling out the document. Let's look at them in detail.
The period an employee is on leave without pay is noted in the work time sheet (form T-13) with the letter code “DO” if the leave is granted with the permission of the employer, and with the code “03” if leave without pay is provided for by law.
In such situations, it is better to wait until the end of the vacation period, which does not provide for retention of salary, and only then apply for sick leave. This will allow you to receive payment for days of temporary disability, albeit at the average wage. The right to such a payment is established directly by Article 183 of the Labor Code of the Russian Federation.
For example, employees to whom the employer is obliged to provide leave without pay are (Art.
Letter designations in the time sheet
In this article we will look at the letter designations in the time sheet. Let's talk about the features of maintaining a time sheet.
Let's find out who fills out the timesheet. The timesheet performs several functions:
- used to record the time spent by an employee at work;
- serves to supervise the work schedule;
- helps collect information for statistics and making payments.
If the organization purchased turnstiles, the best choice would be the T-13 report card form.
If working time is taken into account in the usual way, the T-12 form is suitable. Adding additional It is legal to add columns to the report card, but you will need an order from your superiors.
- There cannot be several timesheets for one company or one of its divisions;
- records are entered into it daily, supported by documents;
- Removing columns and lines from the timesheet is prohibited.
The company must have a person who is responsible for the accuracy and completeness of the data in the report card. If the job description does not include such a duty, the head of the company issues an order.
We decide on the method of recording working time:
- recording the arrival or absence of an employee,
- taking into account non-standard situations (failure to show up, arriving at the wrong time, working overtime).
Notation method for specifying multiple notations on one day:
- through a fraction (/),
- organization of 2 separate records per employee.
We decide on a method for indicating exact working hours:
- like 2:30 (2 hours 30 minutes),
- decimal fraction 2.5 hours.
We decide how we will make changes:
- drawing up a separate correction sheet,
- in my own way.
Select encoding:
- letters,
- numbers.
When the above steps are completed, you can proceed to making entries in the timesheet. The table shows the filling steps: The table describes the symbols in the timesheet: Maintaining the timesheet has its own characteristics:
To demonstrate the daily expenditure of labor time for a full month per employee, the following is highlighted in the table:
- 2 lines (columns 4, 6) in f. T-12;
- 4 lines (gr.
What do abbreviations mean?
The code in the document recording the hours of work of employees at the workplace is necessary to correctly fill out the register. For this purpose, letter designations are adopted in the working time sheet; they are indicated in the article containing methodological recommendations to Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.
For example, the designation in the T-13 time sheet for absenteeism is “P”. And the letters “DO” stand for leave without pay.
We have collected all the symbols of the report card in the table.
Codes in the T-13 time sheet from 2020 | Decoding |
A | Absences with permission from the administration |
B | Temporary disability, disability due to pregnancy and childbirth |
IN | Weekends and non-working holidays |
G | Carrying out government duties |
TO | Business trips |
N | Night work |
ABOUT | Regular and additional holidays |
OB | Additional paid days off |
BEFORE | OT at your own expense |
R | P in the report card (decoding) - maternity leave |
coolant | OO in the report card (decoding) - parental leave |
P | Absenteeism |
WITH | Overtime hours |
NN | Absences for unknown reasons (until the circumstances are clarified) |
VU | Study weekend |
OU | Additional study leave |
PC | Off-the-job training |
ZN | Substitution in grades 1-3 |
Salary | Substitution in after-school groups |
ZS | Substitution in grades 4-11 |
RP | Work on weekends and non-working holidays |
F | Actual hours worked |
Champions League | Code for indicating hours of reduced labor for employees |
We suggest saving the image with the codes as a cheat sheet. It contains a complete transcript of the 2020 time sheet.
Articles on the topic (click to view)
- Fine for late payment of vacation pay
- What to do with unused vacation
- What to do if your employer does not pay vacation pay
- How long after employment is vacation allowed?
- Is maternity leave taken into account when calculating pensions?
- Accounting for compensation for unused vacation
- Dismissal while on maternity leave
Are weekends included in such vacation?
HR workers sometimes have difficulty accounting for unpaid vacations in their timesheets. The thing is that the Labor Code does not directly indicate whether the rules relating to paid leave and unpaid leave apply.
They actually turn on. To begin with, it is necessary to take into account that the provisions of the Labor Code on not including holidays apply only to annual leave and additional leave.
As for weekends, the Labor Code does not have any restrictions on their inclusion in the vacation calculation period. This applies to both paid and unpaid vacations. Thus, when calculating the duration of the period of rest without pay, it is necessary to count both weekends and holidays.
Attention! It must be remembered that the length of service that affects the provision of paid leave depends on the number of unpaid days. Thus, according to the Labor Code, only 14 such days per year can be taken into account when calculating annual leave
If the employee needs a longer period, then the number of days over fourteen will move forward the end of the working year.
In order to avoid such a situation, it is more profitable for the employee to divide the unpaid leave into parts, excluding weekends and holidays from it. In this case, if the application indicates two periods from Monday to Friday, he will document only 10 days of vacation, while in fact he will have a full two weeks at his disposal.
Who is responsible for maintaining records?
Responsibility for timesheets can be assigned to different employees, it all depends on the number of employees working in the organization. Large enterprises have the following responsibility structures:
- Each department has its own designated specialist who maintains records during the reporting period.
- All timesheets flow to one responsible person, who checks the information and correctness of completion. This could be a personnel officer, an economist, an accounting engineer.
- The verified data is transferred to the accounting department for payroll.
In small-format organizations, timesheets are carried out immediately by a personnel employee, secretary or even accountant.
Vacation designation in the time sheet
And when the employee brings in sick leave, correct the marks on the report card by indicating code B opposite the sick days, and codes OT or OD (main or additional leave) opposite the vacation days. If you keep timesheets electronically and print them only at the end of the month, then correcting the codes will not be difficult.
Important
The second situation is when an employee reported his illness to the company. Then, starting from the first day of illness, you can set code B
And after recovery, you continue to indicate the vacation code until the employee returns to work. If he appears at work immediately after recovery (that is, he will not take extra leave), enter the code Y.
Example 1: How to note illness on a report card during annual leave An employee of Vector LLC, Tarasov S.S., went on annual leave from June 2 for 14 calendar days.
On June 6, he fell ill, which he notified the company in a timely manner.
How is leave at your own expense indicated on the timesheet?
Definitions of codes used in timesheets:
- if the Labor Code of the Russian Federation obliges the employer to provide an unpaid vacation period, then the numbers on which the vacation period falls are indicated by the letters “OZ” or the number “17”;
- if leave without pay occurs with the permission of the employer, the number “16” or the letters “DO” must be used for designation.
It is necessary to designate each vacation day with the above codes. You can choose either a numeric or an alphabetic code.
Sample designation of days off without pay in the T-12 report card:
Sample designation of time off at your own expense in the time sheet form T-13:
St. Petersburg, Leningrad region call: +7 (812) 317-60-16
From other regions of the Russian Federation call
Vacation designation on sick leave report card
If an employee gets sick while on vacation at his own expense, what should he do? What designations need to be put on the accounting sheet?
An employee’s illness during a vacation at his own expense is not considered a reason for its extension and further payment, including if it is provided under the Labor Code of the Russian Federation. There is also no need to issue a sheet confirming the employee’s incapacity for work, since the worker will not receive payment for it anyway. Registration of sick leave makes sense only after the end of unpaid leave, if the employee has not recovered before its end. In this case, sick days will be paid.
If the sick leave of an employee who took leave at his own expense occurs while he is on it, the designation in the time sheet does not change.
Vacation days on which an employee was sick must be designated in the same way as unpaid ones: with the letters “DO” and “OZ” or the numbers “16” and “17”.
- the letter “B” or the number “19” if sick days are paid;
- the letter “T” or the number “20” if sick days are not paid.
Designation of unpaid leave in hours
In order to note the duration of the required period of rest at your own expense, according to Part 2 of Article 128 of the Labor Code, calendar days are used. On each day the employee is absent, a corresponding code designation is entered in the form of numbers or letters.
However, according to Article 128, Part 1 of the Labor Code of the Russian Federation, the vacation period at the expense of the employee, provided in agreement with management, can have any time frame. The duration of rest can be several hours. In this case, how to fill out a work time sheet, how to indicate the hours of rest provided at your own expense?
The timesheet must be filled out correctly, otherwise problems may occur when converting vacation hours into calendar days.
It is necessary to indicate 2 points in the column for a specific day:
- using the letter “I” or the number “01” in the accounting sheet, the number of hours of working time when the employee worked at work is indicated;
- using the code “DO” or the number “16” in the time sheet, the employee is on unpaid leave at his own expense by agreement with the employer, and the number of hours falling during this period is noted.
Questions and answers on the topic
Question 1: What designation should be used to indicate time off at one’s own expense provided in a budget organization?
Answer: Budgetary organizations fill out a time sheet according to form 0504421. Moreover, on the day when the employee took a day off without pay, but put the designation “A”, which means the fact that the employee did not appear with the permission of management. You can use your own designation; to do this, you need to fix it in the accounting policy.
Question 2: An employee of retirement age has taken leave at his own expense for 5 days. On the second day of rest, illness occurred, and therefore a sick leave was issued for 10 days. Will the employer pay for sick leave?
Answer: Only part of the sick leave will be paid. 4 days of sickness that fall on unpaid leave are not paid. For the remaining 6 days, the employer is required to calculate sick leave benefits.
Question 3: A Chernobyl worker rested 28 days during his first working year and asks for another 3 days of rest. How to indicate them on the time sheet?
Answer: There is RF Law No. 1244-1 dated May 15, 1991, which obliges employers to provide employees who have been exposed to radiation at the Chernobyl nuclear power plant in the past with additional leave with pay of 14 days. Therefore, in this case, you need to clarify with the employee what type of leave he needs - at his own expense or paid additional. If paid additional leave is issued, then the letter code “OD” or the numeric code “10” is entered in the accounting sheet.
Timesheet designations in 2020
Unified conditional codes can be found in the T-12 report card form.
All designations in the table can be divided into two groups:
- Codes that indicate the type of working time when the employee performed his job duties;
- Codes that indicate periods of employee absence from the workplace.
Since it is currently not necessary to use unified timesheet forms, the enterprise can set the codes independently. You can also supplement the unified list with your own codes.
Note! If an enterprise sets some of its own codes, this must be reflected in local regulatory documents