Unified form t 12 form. Filling out the time sheet: an important document for payroll

unified form T-12 “Time sheet and payroll” is one of the forms approved by Rosstat (), which employers can use to keep track of the time actually worked by employees. Such accounting should be kept by both employers-organizations and employers-entrepreneurs (Article 91 of the Labor Code of the Russian Federation).

In accordance with the information specified in the time sheet, wages are calculated for employees, and certain types statistical reporting. In addition, the time sheet may be needed in case of violation by the employee labor discipline.

The procedure for filling out the T-12 form

The time sheet and payroll is filled in in accordance with the Instructions of the Federal State Statistics Service (approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1). It is compiled in one copy.

The time spent by each employee can be reflected in the time sheet in one of two ways. To do this, you can either register daily attendances and absences of the employee, including the amount of time worked by him (in hours, minutes), or reflect only deviations in the work of the employee in the time sheet. For example, business trips overtime work etc.

Appearances and non-appearances of an employee are indicated in the timesheet using codes - numeric and alphabetic. For example, for daytime work, the codes "I" and "01" are provided, at night - the codes "H" and "02", for work on weekends and non-working holidays- codes "РВ" and "03". Numeric and alphabetic codes are equivalent to each other, so the employer has the right to use either one or other codes of his choice. They are listed directly on the title page of the T-12 form.

For each day of the month, in the table of section 1 "Accounting for working hours" in columns 4 and 6, two lines are allocated: the code indicating the appearance of the employee is indicated in the upper one, and the duration of his work on that day is indicated in the lower one. If the employee was absent from work, then the code indicating the absence is indicated in the top line (from it, as a rule, the reason for the absence is also clear), and the bottom line is not filled.

Columns 5 and 7 indicate information about the work of the employee for the I and II half of the month, respectively. In them, the top cell reflects the total number of working days worked by the employee, and the bottom cell shows the number of hours worked.

Required for use. However, on January 1, 2013, an amendment came into force that repeals required condition on the use of unified forms. Now each organization can independently develop forms and forms, including all the details required by law.

Many enterprises continue to use the unified forms T-12 and T-13, because the independent development of forms is an expensive business, and refusal to maintain them may entail some undesirable consequences on the part of tax service and FSS.

Filling out time sheets requires the contractor, who in the absence of a personnel officer is an accountant, attentiveness, knowledge of symbols and the basic rules for entering data into a document. Otherwise, mistakes are inevitable that will lead to an unfair distribution of the wage fund.

What is the report card for, the difference between the T-13 and T-12 forms

The document reflects all current information about the worked man-hours, absenteeism for good or bad reasons of each employee of the enterprise. At the end of each month, the time sheet is closed, and on the basis of the data contained in it, the accounting department calculates earnings.

The use of time sheets is convenient and visual, so their maintenance is justified. They allow you to monitor labor discipline, on the basis of the analysis of which the manager decides whether to encourage the employee with a bonus or punish with deprivation of bonuses.

Each organization determines the list of forms used in the accounting policy of the enterprise. The use of one form or another is determined by the methods of accounting. If it is done manually, T-12 is applied, if by software - T-13.

The form of the time sheet T-12 is located on 2 paper sheets, each 2/3 in size A 3. It is filled in a single copy and at the end of the month, after approval by the head, is sent to the accounting department for payment.

Timesheet T-13 all month exists in electronic form. Every day, the necessary information is entered into it, the details of the enterprise and data on employees are entered automatically. At the end of the reporting period, the completed form is printed on sheet A3 and sent for signature to the head, and from him to the accounting department.

For information on how to create a time sheet in a special program, see the video.

How to fill?




The timesheet is filled out daily for calendar month. At the end of this period, the number of hours worked by each employee is calculated. When calculating wages, the employee's absences are taken into account, which are also entered into the form.

Both standard forms contain one set of details and symbols, so the principles for filling them out are the same. Forms are located on both sides of the sheet in a book arrangement.


1 section: working time accounting.

The heading of the document must indicate:

  • company name along with legal form(IP, LLC, JSC and so on);
  • OKPO code;
  • reporting period(from the first to the last day of the month);
  • Document Number.

Document Date cell completed on the last day before sending for manager's approval.

The 1st column of the accounting table contains the serial number of the employee, starting from one.

2nd column - last name and initials of each employee along with their position. These data of workers in the T-2 form. The order of entry is not strictly defined, but most often the names are entered alphabetically or by personnel number, which fits into the adjacent 3rd column.

The 4th and 6th columns are the main part of the document, in which numeric or alphabetic conventions hours worked per day. The top line is used to enter codes, the bottom line is used for hours. Form T-13 both halves of the month are marked in column 4, then the number of rows for each employee doubles.

5th and 7th - intermediate results for the first and second half of the month, respectively.

The remaining columns of the table from the 8th to the 17th are filled in at the end of the period on the basis of supporting documents (sick leave, explanatory):

  • 8-13 - the number of days (top line) and hours (bottom line) with separate overtime and time worked on holidays and at night;
  • 14-16 - the number of no-shows with an indication of the reason code;
  • 17 - the sum of days off per month.

2 section: accounting with staff.

This part of the table is located on page 3 and contains the type of payment and the correspondent account; it is filled in by the accounting department on the basis of the Chart of Accounts. In the T-12 time sheet, if these parameters are the same for all employees, the employee of the settlement department fills in columns 18-22, and if each employee goes through different types payment, the required codes and numbers are inserted in columns 18-34.

Columns 35-55 contain statistical information for each employee and final indicators the work of the unit for the month: the number of man-days and man-hours, the number of employees on the payroll, and so on.

In the T-13 time sheet, which is filled in automatically based on information from the accounting program, columns 7-9 are to be filled in in the first case and column 9 in the case of applying several tariff rates.

Explanation of symbols


Each type of work or absenteeism workplace has a numeric and alphabetic code. 36 factors influencing the calculation of wages have been identified.

First group of codes concerns the designation of man-hours under different modes work. The most commonly used code is:

  1. Me (01) - daytime.
  2. H (02) - night.
  3. РВ (03) - on official holidays and weekends.
  4. C (04) - overtime.
  5. VM (05) - on a rotational basis.

If a the employee went on a business trip, the following designation codes are set:

  1. K (06) - business trip.
  2. PC (07) - sending an employee outside production for advanced training.
  3. PM (08) - advanced training in another area.

Third group of codes used when employees go on study, annual or maternity leave:

  1. OT (09) - annual leave.
  2. OD (10) - paid additional leave.
  3. U (11) - study leave paid on the basis of a certificate-call.
  4. HC (12) - partially saved salary for trainees on the job.
  5. UD (13) - study leave without pay in the absence of a call certificate.
  6. P (14) - leave, which is paid by the enterprise when the employee goes on maternity leave in late pregnancy.
  7. OJ (15) - leave to care for a child up to three years.
  8. TO (16) - unpaid leave with the permission of the employer (time off).
  9. OZ (17) - unpaid leave for the reasons indicated in the Labor Code.
  10. DB (18) - additional unpaid leave.
  11. B (19) - temporary disability leave with the appointment of benefits (sick leave).
  12. T (20) - sick leave without benefits.

If an employee did not go to work or worked part-time, payment is calculated in accordance with the codes:

  1. LCH (21) - a shortened working day for the reasons indicated in the Labor Code.
  2. PV (22) - forced time off in case of illegal suspension or dismissal.
  3. G (23) - failure to appear as a result of the performance of public or state duties.
  4. PR (24) - absenteeism without good reasons if the employee did not warn in advance why he is writing to the personnel department.
  5. HC (25) - a shortened working day at the initiative of the employer.
  6. In (26) - weekends and holidays.
  7. OB (27) - additional paid days off.
  8. HB (28) - unpaid days off.
  9. ZB (29) - a strike officially announced by the trade union.
  10. HH (30) - absenteeism for unexplained reasons, put before they are clarified.
  11. RP (31) - downtime due to the employer.
  12. NP (32) - downtime due to external reasons.
  13. VP (33) - downtime due to an employee, usually accompanied by fines.
  14. BUT (34) - suspension from work with pay.
  15. NB (35) - suspension without pay.
  16. NZ (36) - suspension of work due to salary delays.

How to make changes?

If an error is found when filling out timesheets, corrections are made on the basis of documents that can confirm the new data. The greatest difficulty is filling out the T-12 form by hand, since a complete absence of blots and erasures is required. In the event of an error, such the form is refilled.

If you need to enter structural changes in the form of the time sheet itself, the head of the enterprise issues an order, that justifies the change. For example, it is needed if an organization wants to use additional symbols for work not provided for in the standard form.

So, maintaining and filling out a timesheet by an enterprise is mandatory for any individual or legal entity, but the law provides some freedom in choosing the form of timesheets, allowing them to make changes that are recognized by the company as appropriate. They must contain a mandatory set of details that can be supplemented at the request of the employer.

The most appropriate in this case is the use of unified forms T-12 and T-13, which differ in the way they are filled out, but at the same time contain the same set of data and are filled in the same way.

About the design and storage of the time sheet is described in a short video.

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The time sheet in the form No. T-12 is used in the following cases:
- to account for the use of working time by employees of the organization, regardless of their category;
- to monitor compliance with the established working hours by employees;
- to obtain data on hours worked;
- for payroll.

The information in this document is also used to compile statistical reporting by labor.
The unified form was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

Download forms (Excel): form T-12 form T-13

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How to fill out forms T-12 and T-13 correctly

An authorized person is responsible for maintaining the timesheet. The time sheet is drawn up in one copy, signed by the head structural unit and employee personnel service. Next, the document is sent to the accounting department, which uses the time sheet as the basis for calculating wages for employees.

To reflect the use of working time for each day, columns 4 to 18 and 20 to 35 have two lines: one to indicate the type of working time spent, the other to record the number of hours for them. The list of symbols for the types of costs of working time is given on the first pages of form No. T-12 (see the form and sample above).

The time sheet in the form No. T-13 is used in conditions automated processing data.
In this form, the same symbols are used as in the form No. T-12.
Columns 7, 8, 10 and 11 indicate the wage type codes below and the corresponding accounts by cost areas.

Payment type codes:
- 2000 (salary, travel and other official),
- 2012 (holidays),
- 2300 (temporary disability allowance).

Corresponding accounting accounts:
- 20 (remuneration to employees of the main production),
- 23 (remuneration of employees auxiliary industries),
- 26 (compensation of managerial personnel),
- 44 (remuneration of labor to employees employed in trading activities or in operations for the sale of finished products).

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Let's start with the fact that the employer can be both a legal entity and individual entrepreneur if he enters into an employment contract with employees. And each employer is responsible not only for the obligation to pay contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, but also to keep records of the time worked by employees. To make it easy, and in order to somehow regulate and standardize these processes in the activities of the company, there is a special form called the time sheet. It will be filled in by the person who bears these responsibilities in the company, or the head himself, which, if we take large companies, never occurs.

What is a time sheet for?

As we already wrote, the responsibility for maintaining such a form falls on entrepreneurs and company executives. This is due labor code Russian Federation. Accordingly, if a violation is found in the execution of this order, the company will face a fine. Moreover, the punishment will be both for the entire company as a whole, and for a particular employee, for whom employment contract assigned duties.

The report card records data on the work of each individual employee of the company. All his working hours spent, as well as the time when he did not go to work, regardless of whether the reason for absenteeism was valid or not.

There are two ways to maintain a spreadsheet:

  1. Daily filling of data about the employee.
  2. Information is recorded only in case of violation of the working norm. That is, when the employee is not at work, late, and so on.

In the future, based on the information contained in this document, the calculation of wages for accrual will be made. Also, with the help of the time sheet, documentation of the implementation of labor discipline standards, the presence of overtime processing, and the performance of duties on weekends is carried out.

As we already wrote in another article, the standard work week with a five-day week, according to the law, it consists of 40 hours. There are 36 hours in a six-day week.

In case of violation of this schedule, the main requirement will be the coincidence total hours with the norm for the reporting period - a quarter or a year.

Important! During verification activities by the authorities labor inspectorate, the time sheet will be the first document that will be requested from the company's management.

Also, according to the time sheet, statistics on labor personnel will be kept along with the necessary reporting.

The procedure for applying the time sheet

By current legislation to fill out this accounting document, the responsible person fills out forms T-12 or T-13. These formats are legally approved and have confirmation from Rosstat.

  • Form T-12 is used to keep records by periods of work, as well as for salary calculations.
  • Form T-13 is used by an employee when work time reflected automatically.

There is a third option for reporting on working hours. It implies that the firm itself has developed its own version of the document. In order for it to be properly designed and recognized as official, it is necessary to indicate in it a number of details and the necessary information.

If a company uses a special software, which allows you to personnel accounting, forms for filling out the time sheet will already be contained within the software.

It is allowed to fill out the forms for the time sheet both manually and with the help of programs. Again, if specialized software is used as part of the work of the company, then it is enough for the employee to enter the necessary information into the database, and the document itself will be compiled automatically and printed out as needed.

It is important to understand that in different cases of filling out and maintaining work time reporting forms, different designations will be used. They can be either alphabetic or numeric. So, as an example, let's take the designation of the work of an employee within the normal range. In this version, the letter designation will be expressed by the symbol "I", and in the digital version it will be the encoding "01".

All ciphers that are used in the accounting form must be accompanied by confirmation in the form of documents. It is simply forbidden to enter information in this way.

As for the time reflected in the document, even trips on the instructions of the company, the employee's vacation, his sick leave, and so on are taken into account.

The wage type code is indicated by a four-digit number. Depending on the type, use:

The responsible person closes the time sheet on the last working day of the month, or on the next. Further, the completed (or printed) form is transferred to the head of the department, who checks the correctness of the information entered and forwards the finished signed form to the personnel department.

The next step is to send the document to the accounting department, where, according to the data received, the salaries of employees will be calculated.

Important! Data to the accountant comes in two stages. The first part is for payments on advances to employees of the company. The second - for payments on the main part of wages at the end of the reporting period.

After the end of the payment procedure, the forms are sent to the archive, while being filed in a separate folder. Shelf life of forms - 5 years. This is the standard case. If the enterprise is organized with harmful or hazardous conditions labor (indicated after a specialized check), then the shelf life is 75 years.

Completing the time sheet. Sample.

Note: in the images in the article, you can see that the forms do not contain some lines, which distinguishes them from the real ones. This is done for convenience and simplicity, but the meaning remains the same. At the end of the article there will be a link to a full-fledged sample.

The first step is to fill in the header of the form in the report card. What needs to be specified here:

  • Company name in full.
  • Organization code based on the OKPO directory.
  • The name of the structural unit whose work is reflected in the form.
  • Ordinal number of the table.
  • Document date.
  • The time period for which the timesheet is compiled (standard - a month).

Count 1. Line numbering. Here is a simple unbroken numbering.

Count 2. Surname, initials, position (specialty, profession).

Count 3. Employee's payroll number. The encoding is assigned initially.

Column 4. Marks of appearances and absences from work by the days of the month. Accordingly, for each employee, the table is filled in individually, based on the current situation by day. In this case, a code designation (number or letter) is recorded in the upper cell of the table. And the bottom cell exists to record the number of hours worked on that day (It is allowed to leave empty).

As a standard, for the designation inscribed in the upper cell, the following is used:

  • "I" - the employee was present the whole working day.
  • "K" - business trip of the employee.
  • "B" - weekend or non-working holiday.
  • "OT" - the main paid vacation.
  • "B" - hospital employee.
  • "DO" - an employee's vacation, which is taken at his own expense.
  • "P" - maternity leave.
  • "OJ" - leave to care for a child who is under three years old.
  • "NN" - absence without a reason.

Note: when an employee is absent, but the employer cannot say for sure whether the reason is valid, you can leave this box blank for now, and put down the designation later, when the situation becomes clearer.

Count 5. It is necessary to indicate the total number of days and hours that the employee worked for each of the two halves of the working month. Days are entered in the first cell, and hours are entered below.

Column 6. We enter the same information, only for a full month.

Column 7,8,9. This is where the payroll information for the employee should be entered. When a single wage code and a corresponding account is used for the entire composition of employees, the header of this table is filled with data. Then columns numbered 7 and 8 for a particular employee are not filled. And column number 9 indicates the hours worked. Otherwise, all columns are filled in entirely - with their payment codes and correspondent account. The offsetting account is taken from the Chart of Accounts for a specific type of payment.

We have already described several options for wage type codes above. If you have a desire to see all the codes, you can refer to the file attached to the article with a list of codes.

Columns 10,11,12,13. Needed in order to enter information in the absence of an employee on site. Here the reason for the absence and the quantitative designation of the time of absence are indicated.

At the bottom of the time sheet we put the name of the filler responsible person and his position. In the right corner, the form will have to contain the signature of the head of the unit, information on which was entered in this time sheet. Also, then the signature will be put by an employee of the personnel department, to whom the form will go for verification. Each signature is accompanied by the date of signing.

Features of filling out the time sheet

  • It is assumed that in addition to the main time sheet, the company starts an application. The application sheet is filled out upon dismissal of an employee. At the end of the reporting period (month), an additional sheet is attached to the time sheet, and the entry “Fired” is already compiled in it.
  • We have already written that it is possible not to encode the reason for non-attendance if the responsible officer is not sure that the reason was disrespectful. But you can also put down the code “НН”, or “30” (unexplained reason) in column number 4. In this case, after the appearance of the employee and the provision of a supporting document (for example, a medical certificate), corrections are made to the time sheet.
  • When it happens that an employee, while on vacation, receives a sick leave, the employee in the time sheet puts the coding “B” instead of “FROM” with the number of days on the certificate. Then the vacation is extended by an identical number of days.
  • At the same time, when there is a holiday weekend during the holidays (according to production calendar), then coincidence days on vacation are not protected. And in the report card in their place will be the encoding "B". Example: in the case of an employee's vacation from June 11 to June 18, the day of Russia falls into the gap. Then you need to mark the coding "B" in the table of the form on June 13.

Features of the T-12 form - a simple form

The main difference between this form and the standard computerized T-13 is the section where you can specify wages worker.

However, the company is not required to fill it out if these figures will be reflected in other types of work documentation.

The time sheet for this form is filled in one version. Responsible is also assigned. All procedures for working on the form are similar to those described above.

The time sheet is designed to enter information about the time actually worked by employees of organizations. I must say that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferred.

FILES

Who completes the timesheet

The form is filled out either by an employee of the personnel department, or by the head of a structural unit, or by a timekeeper specially hired for this function. Based on the information entered into it, the specialists of the accounting department accrue salaries and other payments to the employees of the organization. In fact, the time sheet is one of the most important accounting documents. And if small companies can do without it, then large enterprises must keep such time records.

Depending on the personnel accounting system adopted at the enterprise, the time sheet can be formed either one for all employees of the organization, or kept separately in each unit.

The time sheet is a regular document, that is, a new copy must be compiled every month, so the serial number of the time sheet will be equivalent to the serial number of the month in which it was created. The timesheet period covers all days of the month.

You can fill out the time sheet both electronically and in writing. However, after entering all the necessary information, it will still have to be printed out for the signatures of the responsible persons.

Form T-13. Form Features

Let's start with the T-13 form, which is now used much more often to keep a time sheet.

The unified form T-13 or the electronic time sheet is well known to employees of the personnel department. This is not the only way, but definitely the most standard way to account for hours worked. If you are keeping records manually, Form T-12 should be used.

The time sheet is a familiar tool for tracking employee attendance. Form T-13 allows you to record in detail the reasons for absenteeism, including student leave for the duration of the session, advanced training and several types of disability leave. The period for which the document is filled out may be less than 31 days.

The completed T-13 is the basis for payroll.

The format for filling out the time sheet in T-13

Unlike arbitrary tables of similar content, T-13 contains data about the enterprise, including the form of ownership and OKPO. The document number is affixed in accordance with the internal requirements for maintaining time sheets.

The name of the department is also indicated at the top. It must be remembered that the head of this department (even if filling out the time sheet is not part of his or her duties) should sign the completed form.

The order of employees is determined by the decision of the responsible person. The most common sorting is alphabetical, as in our example, but a variant of arrangement by personnel number is possible (column 3).

In column 4 we put marks by day:

I- (appearance) working day,
AT- day off,
FROM- vacation,
RP- turnout on a day off (working off),
To- business trip,
PC- training,
At- study leave with a call from an educational institution,
B- sick leave with sick leave,
T- unpaid sick leave without a sick leave.

Under the mark I put the number of hours worked that day. In column 5, we summarize the number of I in the line and the number of hours. We get 4 values ​​for 2 halves of the month. In column 6, we summarize the values ​​\u200b\u200band get the final figure for the work for the month.

The number of hours for V, OT, K, B and other cases is not indicated in the fourth column. To do this, there are columns 10-13.

Accounting for sick leave, vacations or absences for other reasons

Designation codes may be different (for example, numeric). Legislatively, a specific filling format is not prescribed.

The notation X shows that we do not take into account this day: for convenience, the month is divided into two lines with unequal values. For months that have 30 days (for example, November, the column will look like this (for convenience, the “non-existent” 31st number is highlighted in red):

T-13 for November

By analogy, T-13 is filled out for visits in February.

Columns 7-9 indicate the payment code, the number of days and the type of charges. In our example, the codes are:

  • 2000 - Common workday,
  • 2300 - sick leave (disability allowance),
  • 2012 - vacation.

Alternative Solution

Some enterprises approve a slightly simplified version of the time sheet without detailing the reason for the omissions. In column 4, only 2 codes are indicated:

  • I- working day,
  • H- unworked day.

This method may be inconvenient in that it does not record sick leave.

Special cases

  1. How to fill out T-13 for employees participating in conferences and other training events?
  2. Depends on the position of the enterprise. These days can be counted as working days (I), or they can be counted as advanced training (PC). The pay rate may also vary.

  3. Can the code I have a value of more than 8 hours?
  4. Yes. Maybe, if there is a special order for extended working hours. Overtime hours can be marked with the designation C.

  5. What is the difference between T-12 and T-13 timesheets?

The first is a manual attendance form. Second - electronically. Many accounting departments today have switched to T-13, since it can be automatically collected using a special program.

Form T-12

First of all, as in any other personnel records document, you first need to enter the details of the organization in the time sheet: its full name with the OKPO code (must be taken from the registration documents), organizational and legal status (IP, LLC, CJSC, OJSC), as well as the structural unit (department) for which this time sheet is maintained (if necessary).

Then you need to enter in the appropriate column the document number for the internal workflow, as well as indicate the reporting period that takes into account this time sheet.

Numeric and alphabetic codes in the time sheet

This part of the timesheet includes the alphabetic and numeric ciphers used to fill in the necessary information on employees, as well as their decoding. They must be entered in the main part of the time sheet in order to briefly and clearly reflect the amount of time actually spent by one or another employee at the workplace, as well as the reasons for his absence from work. In case the specialists personnel department there is a need to enter some additional codes in this form of the time sheet, they can be developed independently and entered in this table.

Accounting for working time in T-12

This section in the report card is the main one - it is in it that records of working hours are kept. First you need to enter the employee’s serial number in the first column of this section, then, in the second column, his full name (preferably the full name and patronymic, so that there is no confusion and errors). In the third column, you need to insert the personnel number of the employee assigned to him during employment (it is individual and never repeats).

There are two lines for each employee in the time sheet - they contain encrypted information about the presence or absence at the workplace on each calendar day of the month. In addition, it is immediately necessary to indicate the reason for non-attendance at the workplace, if one has been established.

In the top line opposite the name of the employee, the reason is indicated, and in the bottom line - the number of hours actually worked, and if the employee did not appear at the workplace, the bottom cell can be left empty.

The next step is to calculate the total number of hours and days actually worked for two-week periods, and at the end of the table - the result of the calculations for the month.


At the same time, you should carefully monitor that the total number of calendar days in a month coincides with the amount of working, weekends and holidays indicated for each employee.

It should be said that sometimes the persons responsible for filling out the time sheet enter into it only those information that relate to the days when the employee was absent from the workplace. However, this option can lead to personnel and accounting errors, so it is not advisable to use it.

Date and signatures of responsible persons

After the time sheet is filled out, the employee responsible for it must indicate his position, as well as put down a signature in the appropriate cells with a mandatory transcript. The head of the structural unit or the director of the enterprise must also approve the time sheet - also indicating the position and signature with a transcript. The last thing you need to put is the date the timesheet was filled out.