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Sample of filling in the time sheet 0504421. Guidelines for the application of the time sheet

Not everyone knows how to make a time sheet. So, the information on this matter will be relevant. Consider the basic rules that should be followed in 2017.

An employee of the personnel department or an accountant must fill out a time sheet every day.

If a person has experience, then such a process will not be difficult. But it’s difficult for beginners to figure out where and what to write.

Legislation Russian Federation contains all the necessary rules that should be followed when filling out such a document.

Basic moments

First, let's explain what is meant by a time sheet, which forms should be used.

What it is

The law obliges every employer to keep a record of who worked how much time. The hours of operation of the company are taken into account, regardless of whether it is entity or individual entrepreneur.

Especially for these purposes, the State Statistics Committee has developed forms T-12, T-13 - time sheets.

Purpose of the document

Timesheets are required for an employee of the HR or accounting department for:

The time sheet helps the accountant confirm whether the salary or compensation for each employee is legally accrued.

With its help, the personnel department specialist monitors the turnout, and if necessary, justifies the penalties that were imposed on the employee.

This document is issued along with work book employee if they leave. But for this, a person must submit an appropriate request (Article 84.1 of the Tax Code).

The form of the time sheet, which is approved at the legislative level, must be used without fail:

Legal framework

The obligation to keep records of working hours is established by part 4 of Art. 91 Labor Code Russia.

If such a requirement is not met, the company will have to pay a fine, as well as deduct expenses for wages. Yes, and the company will be refused if it wishes to reimburse the amount paid on disability sheets.

The very form of the document, which should be used at enterprises, was approved by the Decree of the State Statistics Committee on January 5, 2004 No. 1.

Sample of filling out the time sheet


The company can use unified forms or develop a form on its own.

In the second case, you will still have to use the details of the primary accounting documentation and data on how employees used the working time fund.

Most often, the unified form of the time sheet is being finalized. Added a few extra graphs and codes.

What data is entered

In the document, each position is reflected in two lines. The top one will contain a symbol in the form of a code, the bottom one will contain how many hours the employee worked.

If absenteeism is reflected during vacation, illness, business trip, then only the code is put. The bottom line is skipped.

Each type of work or rest time has its own designation (letter or numeric). The attendance/absence codes are written on the title page of the T-12.

They are also used if T-13 is filled. It is desirable to use alphabetic codes (they are easier to remember).

Any note about the reasons for the absence of the employee and about special schedule work, must be affixed if there is a supporting document (disability certificate, vacation order, etc.)

For example, an employee did not go to his workplace and you don't know the reason. Until the report card is submitted, the absentee column is left empty.

If a person brings a supporting document, then a code is placed on its basis. If such a document is not received, the code "НН" (absence for an unexplained reason) is put.

The time sheet is drawn up in a single copy, which is signed by an authorized person, the head of the unit and an employee of the personnel department.

The document must be kept for 5 years. If the working conditions are harmful and dangerous, then such a period will be 75 years. Documents created after 2003 are stored for 50 years (Order No. 558 of August 25, 2010).

Let's imagine a sample of filling in the sheet of summarized accounting of working hours. Let's figure out how to fill out the T-13 form if you use the continuous method.

First, the name of the company and the structural unit are indicated:

Above reflect the name of the company, full name of the entrepreneur and structural unit. It can be such departments - sales, marketing, production.

Indicate the serial number of the time sheet and the date when it is compiled (usually this is the last day of the month, which is the reporting one):

The document is drawn up within a month (from its beginning to the end). When reflecting data on employees, a separate line is filled in for each of them.

They indicate the number in order, which is assigned to all employees and used in all accounting certificates.

This number will remain with the citizen even for a certain time after termination employment contract. Write the name, position of the person.

The table shows turnout and how many hours worked. In this case, you need to use a symbol.

You must specify the number of days and hours for the reporting period.

The fifth column will contain the number of days and hours that the employee worked for half a month.

6th column reflects the days and hours of the month. Specify data for calculating earnings in this way:

Wage type codes determine which transfers will be made. The cipher is digital. In our example, wages and vacation pay are reflected.

Read more about loan restructuring here.

The costs will be debited from the ledger account to the reflected wage type. There is one account here.

Column 9 will reflect how many days worked for a specific type of payment.

In the form of a time sheet, the upper cell contains data on appearances and business trips, the lower cell contains the days that the person was on vacation.

If all employees are charged one type of payment, then its code is written at the top. Columns 7, 8 are skipped, entering only how many days and hours worked in column 9.

Fill in the absence information. Codes are put in to reflect the reason for the person's absence.

Who leads him in the organization

This document must be completed by an authorized employee. If the company has more than one division, and the working time is taken into account for each such department, then several responsible persons are appointed.

The legislation does not indicate what position the person responsible for maintaining the time sheet should have.

The manager can appoint any specialist of the company he wants. Even watchmen can be appointed responsible.

The employee who will be responsible for compiling the time sheet must be appointed by order.

Otherwise, the authorities do not have the right to require the employee to fill out a document for recording working hours.

Since several responsible persons are appointed at large firms, they must fill out a document within a month, then transfer it to the head of the department for signing.

Such a boss will double-check the information and transfer the report card to the personnel department. Personnel officers will verify the information, fill out their documentation based on them, and transfer the forms to the accountant.

If the company is not large, such a chain is not followed. The timesheet is maintained by a personnel officer. Then it is transferred to the accounting department.

Types of forms (T-12, T-13)

The approved form T-12 contains the following sections:

Form T-13 has only one section, which records the attendance of workers in automatic mode. Working hours are reflected in 2 ways, such as:

The company chooses which method is more suitable for it. If the firm has a constant working day, then the second option is preferred.

If the accounting of working hours is summarized, then continuous registration is needed. Form T-13 is used in companies where there are special turnstiles - automated systems that will control the attendance of personnel.

Form T-12 is universal. The spreadsheet can be:

  • in paper form;
  • in electronic format;
  • completed in specialized accounting programs, such as 1C.

More and more people choose electronic form because it is easier to correct.

Vacation and travel notes

The code that is set if a person is sent on a business trip is K or 06. For the entire time of absence from the enterprise for this reason, the employee will receive an average salary (Article 167 of the Labor Code).

In accordance with normative document No. 749 dated October 13, 2008, on the day of departure and arrival, the turnout is set according to the agreements between the manager and the employee.

Usually such nuances are prescribed in the order. This means that a code can be written in the report card, which means the presence of a person at work or the code of his absence. Reflect and how many hours a person worked.

For example, an employee returned from a business trip and worked 3 hours. The code "K", "I" and the clock - "3" are written into the form.

The seconded person is not obliged to comply with the work schedule of the enterprise to which he arrived, as well as the schedule that was established at the place of the main work.

If a person is absent, and the reasons for his absence are not known, then NN is put. After establishing the reason for the absence of work, the PR is indicated.

Additional sheets are attached to the time sheets, certified by the signature of the responsible employee. If not the whole day is skipped, it is indicated how many hours the person worked per day.

Video: the procedure for maintaining a time sheet

  • what type of vacation;
  • When does the employee's vacation start and end?
  • what method is used - continuous, registration of deviations.

Each type of vacation has its own designation:

The required code is entered in the report card by an authorized employee for each day of absence of a person.

If a continuous method is used, then other days will reflect the designation I (appearance). If the method of accounting for deviations is used, then the graphs are skipped.

Why do you need a corrective

A corrective time sheet is an additional document in which information is prescribed for each employee. Mandatory attached memo authorized person.

For example, a person did not come to work. In the report card they put absenteeism. An employee may be fired for such misconduct.

He later brought a disability certificate. In this case, you need to fill out a corrective time sheet.

To correct information:

  1. Determine whether changes need to be made.
  2. The responsible person writes explanatory notes.
  3. A corrective report is required. This is the same form as the main time sheet. But the column "View" will have the inscription "Corrective". All revision sheets are numbered. The main time sheet in the numbering is not taken into account.

The form can be filled in 2 ways:

Companies are more likely to choose the first option. The legislative norms of the Russian Federation do not contain requirements regarding the form and standards for submitting corrective time sheets.

This means that the responsible person has the right to independently choose how to submit information. The corrective document should contain a reference to the number, and not to a specific employee. After all, subordinates can have more than one personal card and number.

Nuances when compiling in a budgetary organization


Many are interested in whether the use of the T-13 form in budgetary institutions is allowed, and whether there is a need to reflect the time of processing (if it is an irregular day).

How to write a sample order to recall an employee from vacation, read here.

A sample application for administrative leave at your own expense, see here.

Public organizations should use new pattern filling out the time sheet form 0504421.

Such a form is also used to control the operating mode. The method of continuous registration is used when filling out and a mark is placed on deviations.

If the time sheet is filled out for the first time, it will be difficult without a sample. After all, you need to understand not only how to use the codes.

Rely on the example presented and take into account the rules that are approved at the legislative level.

Yes, and they will help you minimize the number of corrective timesheets when correcting inaccuracies.

Sample of filling out the time sheet


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Of the available forms of accounting for working hours, you can use the unified forms approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1:

Form T-12, if accounting is done manually

Form T-13, if accounting is automated

You can use the form approved by the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (form code according to OKUD 0504421).

Form No. 52n

It should be noted that the forms of the State Statistics Committee were originally developed for all organizations, regardless of the form of ownership, the form of the Ministry of Finance was developed specifically for state power.

So, let's assume that in the organization the accounting of working time is done manually and separately from accounting for the calculation of wages with personnel, our organization is commercial, and the head gravitates towards the State Statistics Committee forms. Therefore, we will only fill in the first part unified form T-12.

Step-by-step instructions for filling out the time sheet


Block 1

Fill out the first page of the timesheet, which contains information general about the organization itself reporting period, as well as alphabetic and numeric codes of symbols used when filling out the second page of the first section of the accounting form.

We enter information about the full name of the organization.

Enter the name of the department or division of the organization. If there are no structural divisions in the organization, leave the field blank.

We enter the corresponding eight-digit code.

We enter information for which period the schedule was drawn up.

We assign a serial number and indicate the date of completion.

Block 2

We fill out the second page (we recommend filling it out in accordance with staffing). Theoretically, this page is to be completed during the reporting period, however, situations may arise directly in the process of work that it would not be entirely correct to immediately reflect in the schedule.

For example, worker K. did not come to work today and did not warn his manager about his absence. In fact, he is absent from work, but the reason for his absence is unknown, and the letter code HH must be entered in the report card (absence for unknown reasons, until the circumstances are clarified). Suppose that tomorrow he will come out and explain the reason for his absence, therefore, changes will be made to the schedule, and the HH code will be replaced with another one, depending on the reason for the absence.

Or it may happen that the employee will come to work just before the schedule is submitted to the accounting department, therefore it is recommended that the actual accounting be kept either in pencil or in a separate document that can be redone ten times before the final entry of information directly into T-12.

We assign the first serial number.

We write down the last name, initials and position of a particular employee.

We enter the personnel number (you can see it in the appointment order or in the personal card of the T-2 employee).

In the columns of attendance and non-attendance by the days of the month, we enter the relevant information, while this information shown in two columns:

  • the corresponding code is indicated in the upper column (alphabetic or numeric, whatever you like);
  • the bottom column indicates the length of time.

We count for each column how many days and hours worked for the first half of the month.

We consider how much is worked out for the second half of the month.

We consider how many days and hours are worked out in a month.

We put down the number of days of absence or non-attendance, including with a breakdown in the appropriate columns. If there were no such days, we leave empty cells.

Enter the number of weekends and holidays.

We compare the obtained numbers with production calendar to match the number of days off and working hours. If something does not match, we look for an error or prepare to explain the reasons to the management.

We sign ourselves, at the head structural unit(if any), for the employee personnel service(if the personnel officer and the person responsible for filling out the schedule are the same person, we sign both there and there) and take it to the accounting department, where, based on the schedule data, employees will be paid.

What programs are used to fill out the time sheet


To fill out the time sheet in automatic mode, you must either buy a program (but you still have to enter information into it manually), or install a set of software and hardware that will automatically collect, store and process information about the presence of employees in the workplace, their time arrivals and departures, work and rest hours of employees, etc.

Such systems have the functions of analyzing the information they receive, and therefore are very convenient, saving a lot of time for personnel officers and accountants. Employers are also delighted, because at any time they can see where Petrov is, what he is doing, when he left yesterday, etc. However, in addition to solid advantages, these systems have one, but a significant drawback - the implementation of such programs is very expensive.

Completed sample timesheet

The form of the schedule of accounting for working hours in the form of T-12

The form of the schedule of accounting for working hours in the form of T-13

The form of the schedule of accounting for working hours in the form 0504421

The day is coming national unity. In our country, this holiday is celebrated annually on November 4th. This year the date falls on a Saturday. In this connection, workers are interested in the question: is November 3 a shortened working day or not? We gave the answer to it in our article.

This month, the citizens of our country will celebrate a public holiday - National Unity Day. In this connection, all employees will be given an additional day of rest. About what days off in November, we will tell further.

The government approved the transfer of days to next year. Most working citizens in 2018 will have a 10-day New Year's vacation, almost 10 more days of additional rest, but at the same time 2 working Saturdays.

In practice, quite often there are questions related to irregular working hours. Moreover, the wrong position can be taken by both the employer, believing that the employee must work for him 24 hours a day, 7 days a week, and the employee who, having lingered after work, requires paid time off or comes to work later. How to draw up documents in order to avoid disputes?

The nature of work can be different - with a stationary workplace, with frequent business trips, traveling or mobile. Let's try to figure out what needs to be done if employees are on the road most of the time.

Full or partial copying of materials is prohibited,

How to fill out the timesheet correctly


Time tracking is a very important task. The employee does not want to lose his hard-earned money, and the organization, in turn, does not seek to pay for absenteeism.

To avoid such misunderstandings, the timely and correct maintenance of reporting documentation on recording working time will help.

What is it for


The time sheet is an established document that contains information about the observance of the working hours by each of the employees. In other words, this is a table where data is entered on the appearance or absence of each of the employees of the organization.

Based on this document, the accrual wages and awards for overtime work or the imposition of penalties for lateness, absenteeism and other deviations from the work schedule.

Such a time sheet must exist in a single copy and be kept by the employee who was appointed responsible for its execution. Most often, this work is entrusted to the personnel and accounting department, sometimes to the head of the department or senior manager. Appointment to the position of "timer", or rather the imposition of relevant duties, should be reflected in the employment contract.

Shape Options


You can keep track of how many days and hours an employee has worked various methods, but Roskomstat prepared special forms. They are simple and clear to use, with their help you can visually track the working "attendance" and subsequently effectively use the data obtained.

For budgetary organizations, a special form of timesheet No. 0504421 was introduced.

For all other organizations and enterprises, forms T-12 and T-13 were approved. The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but with the help of automated systems(turnstiles). I came to work, checked in at the checkpoint with a pass, and went on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in the T-13 form are most often filled out automatically, or with the partial use of technical means.

Timesheets in the T-12 form 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 of the time sheet T-12 and T-13, respectively HERE and HERE.

How to fill out


Most important aspects keeping a time sheet:

  • the table exists in a single instance;
  • filled out daily on the basis of official documents (sick leaves, orders, orders, etc.);
  • it is forbidden to remove any columns and fields from the generally accepted table.

However, you can still modify the table. Sometimes there are situations when you need to add additional fields to an existing form. For example, to take into account certain working hours for non-standard shifts. In this case, changes are possible, but only after signing the relevant order of the head.

Before the beginning of the reporting month (2-3 days before), the responsible employee opens the report card. This is the time to decide which method of conducting will be chosen. This can be continuous registration - daily attendance / non-attendance marks, or the introduction of exclusively deviations from the regime - lateness, night shifts, overtime, etc.

A sample of filling out a time sheet using the example of form T-12


First of all, the header and the first three columns are filled. This information, as a rule, remains constant - the name of the organization, structural unit, full name of employees, personnel numbers.

In columns 4 to 7, on a daily basis, marks are made on appearances, absences, days off and sick days. For this, special designations for each of the reasons are used. So, the sick leave is designated by code B, the working day off is RV, and annual vacation- OT. A complete list of designations can be found in the most unified form on the first page.

It is important to remember that any marks are put down in the time sheet solely on the basis of any document. This may be a sick leave, an internal order, or an overtime order signed by a familiar employee.

Often there are situations when it is not entirely clear what code to put. For example, an employee is on paid leave, he is assigned an OT code. But at that time he had the imprudence to fall ill and did not go to work on the appointed date.

If the employee did not warn us, then it is advisable to put down the HH codes (non-attendance for unknown reasons), and after receiving the sick leave, correct these designations to code “B”. In the event that an employee has found a way to report his illness, you can immediately mark the code "B".

Perhaps in such a situation, it is better to first mark the codes “НН” and “Б” with a pencil so as not to spoil the appearance of a document that exists in a single copy. If the form is maintained in in electronic format, then there will be no such problem.

Part of the absenteeism is considered to be in "days", because the employee cannot only be on vacation for half a day, or go on sick leave for three hours. In this case, an empty column is left under the letter designation. If the employee was late for 30 minutes, or worked 4 hours overtime, then the time of deviation from the working regime is indicated under the letter designation.

Columns 5 and 7 summarize the intermediate and final results of the days worked, and columns 8 to 17 provide a complete report for each employee - how much he worked, how much he rested, how much he missed and why. From the name of the header above each column, it becomes clear which data to summarize.

A sample of filling out the T-12 time sheet can be viewed HERE.

Features of maintaining a time sheet in budgetary organizations


Form No. 0504421 is also used to monitor compliance with the working regime, but has a slightly different name “Accounting for the use of working time”, which reflects the specifics of the work of budgetary organizations. In this report card, you can find such designations as “school days off”, “replacement in the extended day group”, “study leave”.

The procedure for maintaining such a time sheet is no different from the unified accounting forms T-12 and T-13:

  • conducted in a single copy;
  • opens 2-3 days before the start of the billing period;
  • used without changing the standard form.

Two registration procedures have also been adopted - continuous (all appearances and non-attendances are noted) and with indication of deviations.

You can download a blank form of the sheet of accounting for the use of working hours form 0504421 at the LINK.

The table itself has several differences. In the header of the timesheet, in addition to the name of the organization, structural unit and period of reference, its type should be indicated with a number. If the time sheet is submitted "as is" without making changes, then it is called primary and is marked in this column as "0". With each subsequent adjustment, you must indicate the change number in order.

A sample of filling out the time sheet in the form 0504421 can be viewed 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 column, deviations from the operating mode in hours (if any) are indicated, in the lower part, the letter designation of the reason for the deviation. Columns 20 and 37 summarize the intermediate and monthly totals, respectively.

There are no additional calculations in this form. At the end of the billing period, this document is transferred to the accounting department, where, on its basis, wages for employees of a budgetary organization will be calculated.

The list of designations used in this time sheet (form No. 0504421) can be found in the table:

How is vacation defined?


The word vacation in the personnel business unites a lot of concepts. Starting from annual paid leave and ending with a decree. Many young mothers will not agree, but this is also a vacation, although it is provided to care for a small child.

Each of these holidays is noted in its own way in the time sheet and it is worth paying special attention to the most common types of holidays and their registration.

On schedule

On the basis of the vacation order, which must also contain the signature of the vacationer himself, the “OT” code is affixed to the time sheet if this is the main vacation, or the “OD” code if additional.

At your own expense

There are times when an employee needs to receive several vacation days outside of your main schedule. The reasons may be different, but the solution is the same - leave without pay.

The legislation provides for several reasons for such a vacation - a wedding, the birth of a baby, or more sad events such as death close relative. In these cases, the code "OZ" should be affixed.

If the employee has a different reason, and he receives a similar leave in agreement with the manager, then the code "TO" is used. In both cases, the mark is made on the basis of the relevant order signed by the employee.

Training

The combination of work and study in our time is the norm rather than the exception, and the legislation in this matter supports such workers, giving a guarantee for study leave. After accepting the relevant application from the employee and receiving an order with the signature of the student, you can safely mark the code “U” in the report card for the entire period study leave.

It is worth noting that if an employee falls ill during the next session, then such leave is not extended for the sick leave period and the “B” code can only be entered on the days after the end of the study leave, in the event that the employee did not have time to recover before the end of the vacation and provided a sick leave certificate confirming his failure to appear after the end of the session.

For pregnancy and childbirth

Such a blessed period for female employees, of course, should not be overshadowed by red tape with documents; therefore, maternity leave is provided on the basis of a sick leave, the code in the report card is “P”. The same code is used in the case of adoption of a newborn baby.

For child care

And after that, an order is issued for parental leave until the age of three. Such a vacation is marked with the code "OZH".

Working with documents is always a responsible task, but knowing the basics of filling out a time sheet will save you from payroll disputes and other small annoyances of this kind.

We suggest you look at how to staple documents if necessary.

Video - compiling a time sheet and payroll in 1C:

In addition to the above, it remains only to add that you can check the effectiveness of the material provided in convenient program to fill out the time sheet from the site ideaspro.rf

Previously, it was Approved - the head of the enterprise (institution, organization), but now there is no such column, is it not necessary, and if necessary, where?

Accounting for the working time of employees of the enterprise is very important work. How to properly draw up a time sheet is very clearly stated in this article. Particularly valuable in it is the classification and establishment of uniform designations in the time sheet for the use of working time (vacation, night time, etc.)

Elena, if wages are maintained, then it is most logical to mark OD or OB. In the first case, this is an additional vacation, in the second, additional days off with saving salary.

How should leave with pay for the main position for up to 3 days be reflected in the report card in the event of the funeral of close relatives?

Time sheet for state. institutions 0504421


Each enterprise must keep records of working hours - to record days worked, vacations, sick days, business trips and other deviations from the standard working day. For this purpose, unified forms of the document have been developed - the time sheet. For public institutions provided separate form timesheet according to OKUD 0504421.

You can download the form of this form in excel format and a sample of filling out the form 0504421 at the bottom of the text of the article for free.

Other organizations can use one of the existing forms for accounting - T-12 or T-13. The procedure for filling out the T-13 form can be viewed here and download a sample of filling out the time sheet.

Below are the features of filling out the time sheet 0504421 for state institutions. Distinctive feature is that only deviations are entered into forms 0504421, that is, all those situations when the employee was absent from work for any reason (whether valid or not).

Absenteeism data is entered in the tabular part of the timesheet throughout the month. Each entry is made on the basis of the relevant document - this may be an order to send on a business trip, to grant leave, a certificate of incapacity for work, referrals for overtime work, outfits. If an employee is absent good reason, then absenteeism is fixed on the basis of the act.

Filling out the time sheet 0504421 is possible for divisions, departments or for the entire institution as a whole.

At the end of the month, the completed form is transferred to the accounting department, which calculates wages. Together with the time sheet, all supporting documents confirming the working hours indicated in the deviations are also transmitted.

Filling out the timesheet according to OKUD 0504421


To fill out the time sheet, letter codes are used, you can find them on the cover of form 0504421.

In the tabular section, opposite the employee's last name, an alphabetic rejection code is placed if there are grounds for that. It is not necessary to fix appearances and days off. In addition to the code, the number of hours corresponding to this code is also set.

If it becomes necessary to note more than one deviation on the same 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 for the same employee.

The pages for indicating the accruals used in the calculation of wages are filled in by the accounting department after the person responsible for maintaining the time sheet transfers it to the accounting department at the end of the month.

An example of filling out the form according to OKUD 0504421 can be downloaded from the links below.

Form and sample 2017

Time sheet form according to OKUD 0504421 download form from the link.

A sample of filling out the time sheet form 0504421 in 2017 - download.

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Time sheet form 0504421


To record working hours, employers fill out timesheets. The form of the time sheet according to OKUD 0504421 is used to record working time by state institutions, municipal enterprises. The current form of the time sheet 0504421 is approved by the Order of the Ministry of Finance of Russia No. 173n dated 12/15/2010.

Filling out this form of the time sheet is carried out by a responsible employee, in official duties who are required to keep records of working hours. This may be the head of the department, personnel specialist or other responsible person.

Time sheet form 0504421 form - free download.

As an example, we filled out the specified time sheet form, you can download the completed sample form 0504421 from the link at the bottom of the article.

A distinctive feature of filling out form 0504421 is that only deviations from a normal working day are entered in the time sheet. That is, an entry in the time sheet is made only if the employee was absent from work for any reason (absenteeism, vacation, business trip, illness), performed overtime work, worked at night and other deviations from the usual turnout.

The time sheet is filled out during the calendar month, after which it is certified by a signature responsible person and transferred to the accounting department for the calculation of wages to staff.

Sample timesheet filling 0504421

On the title page of the time sheet there are code symbols that are used to fix deviations from the normal working day when filling out the time sheet. The codes have letter designations for each deviation depending on the cause.

In addition to deviations from the standard turnout for work, letter designations for calendar days off and public holidays are also entered in the time sheet.

To display the letter deviation code, there is a table that lists sequentially all workers, work time which are included in this table. For each employee there are 31 cells, in which letter designations are entered when the corresponding case occurs. In addition to the letter code, they also indicate the corresponding number of hours for this deviation. To do this, the cell is divided into two parts - the number of hours is written at the top, and the letter code is written at the bottom.

In order to make an entry about the deviation in the time sheet 0504421, a basis document is needed. For example, if a record is made that an employee is on a business trip, then the basis for the document will be an order to send him on a business trip. If the employee allowed absenteeism, then the entry in the time sheet is made on the basis of an act of absence of working hours. If a record is made of the employee being on sick leave, then a certificate of incapacity for work acts as a supporting document.

It is possible that on the same day two letter codes must be specified for the same employee - this can be done through a fraction or fill in a new line of the time sheet (if there are more than two codes).

When the month ends, the results are summed up - it is considered total overtime, no-show days.

Further, the accountant conducts the calculation of wages in the same form, filling in the appropriate columns. The calculation of remuneration for employees indicated in the time sheet is carried out after the form of the time sheet is signed by the person who filled it out within a month and approved by the head of the institution.

The data of the time sheet 0504421 are used when filling out the payroll form 0301010 (for state institutions) and the payroll sheet 0504401 (for state institutions).

Download sample document

Time sheet form 0504421 form - download.

Time sheet sample filling 0504421 - download.

How to fill out the time sheet F0504421 for educators in kindergarten if they work more than the rate?

Time tracking is a very important task. The employee does not want to lose his hard-earned money, and the organization, in turn, does not seek to pay for absenteeism.

To avoid such misunderstandings, the timely and correct maintenance of reporting documentation on recording working time will help.

What is it for

The time sheet is an established document that contains information about the observance of the working hours by each of the employees. In other words, this is a table where data is entered on the appearance or absence of each of the employees of the organization.

Based on this document, wages and bonuses are calculated or penalties are imposed for lateness, absenteeism and other deviations from the work schedule.

Such a time sheet must exist in a single copy and be kept by the employee who was appointed responsible for its execution. Most often, this work is entrusted to the personnel and accounting department, sometimes to the head of the department or senior manager. Appointment to the position of "timer", or rather the imposition of relevant duties, should be reflected in the employment contract.

Shape Options

You can take into account how many days and hours an employee has worked using various methods, but Roskomstat has prepared special forms. They are simple and clear to use, with their help you can visually track the working "attendance" and subsequently effectively use the data obtained.

For budgetary organizations, a special form of timesheet No. 0504421 was introduced.

For all other organizations and enterprises, forms T-12 and T-13 were approved. The latter differ from each other in that the T-13 is used where appearances and absences are controlled not by people, but with the help of automated systems (turnstiles). I came to work, checked in at the checkpoint with a pass, and went on. In this way, it is easy to control lateness, absenteeism and other deviations from the work schedule.

Forms in the T-13 form are most often filled out automatically, or with the partial use of technical means.

Timesheets in the T-12 form 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.

How to fill out

The most important aspects of maintaining a time sheet:

  • the table exists in a single instance;
  • filled out daily on the basis of official documents (sick leaves, orders, orders, etc.);
  • it is forbidden to remove any columns and fields from the generally accepted table.

However, you can still modify the table. Sometimes there are situations when you need to add additional fields to an existing form. For example, to take into account certain working hours for non-standard shifts. In this case, changes are possible, but only after signing the relevant order of the head.

Before the beginning of the reporting month (2-3 days before), the responsible employee opens the report card. This is the time to decide which method of conducting will be chosen. This can be continuous registration - daily attendance / non-attendance marks, or the introduction of exclusively deviations from the regime - lateness, night shifts, overtime, etc.

A sample of filling out a time sheet using the example of form T-12

First of all, the header and the first three columns are filled. This information, as a rule, remains constant - structural unit, full name of employees, personnel numbers.

In columns 4 to 7, on a daily basis, marks are made on appearances, absences, days off and sick days. For this, special designations for each of the reasons are used. So, the sick leave is designated by code B, the working day off is RV, and annual leave is OT. A complete list of designations can be found in the most unified form on the first page.

It is important to remember that any marks are put down in the time sheet solely on the basis of any document. This may be a sick leave, an internal order, or an overtime order signed by a familiar employee.

Often there are situations when it is not entirely clear what code to put. For example, an employee is on paid leave, he is assigned an OT code. But at that time he had the imprudence to fall ill and did not go to work on the appointed date.

If the employee did not warn us, then it is advisable to put down the HH codes (non-attendance for unknown reasons), and after receiving the sick leave, correct these designations to code “B”. In the event that an employee has found a way to report his illness, you can immediately mark the code "B".

Perhaps in such a situation, it is better to first mark the codes “НН” and “Б” with a pencil so as not to spoil the appearance of a document that exists in a single copy. If the form is kept in electronic form, then such problems will not arise.

Part of the absenteeism is considered to be in "days", because the employee cannot only be on vacation for half a day, or go on sick leave for three hours. In this case, an empty column is left under the letter designation. If the employee was late for 30 minutes, or worked 4 hours overtime, then the time of deviation from the working regime is indicated under the letter designation.

Columns 5 and 7 summarize the intermediate and final results of the days worked, and columns 8 to 17 provide a complete report for each employee - how much he worked, how much he rested, how much he missed and why. From the name of the header above each column, it becomes clear which data to summarize.

Features of maintaining a time sheet in budgetary organizations

Form No. 0504421 is also used to monitor compliance with the working regime, but has a slightly different name “Accounting for the use of working time”, which reflects the specifics of the work of budgetary organizations. In this report card, you can find such designations as “school days off”, “replacement in the extended day group”, “study leave”.

The procedure for maintaining such a time sheet is no different from the unified accounting forms T-12 and T-13:

  • conducted in a single copy;
  • opens 2-3 days before the start of the billing period;
  • used without changing the standard form.

Two registration procedures have also been adopted - continuous (all appearances and non-attendances are noted) and with indication of deviations.

The table itself has several differences. In the header of the timesheet, in addition to the name of the organization, structural unit and period of reference, its type should be indicated with a number. If the time sheet is submitted "as is" without making changes, then it is called primary and is marked in this column as "0". With each subsequent adjustment, you must indicate the change number in order.

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 column, deviations from the operating mode in hours (if any) are indicated, in the lower part, the letter designation of the reason for the deviation. Columns 20 and 37 summarize the intermediate and monthly totals, respectively.

There are no additional calculations in this form. At the end of the billing period, this document is transferred to the accounting department, where, on its basis, wages for employees of a budgetary organization will be calculated.

The list of designations used in this time sheet (form No. 0504421) can be found in the table:

Name of indicator The code
Weekends and non-working holidays V
Work at night H
Fulfillment of public duties G
regular and additional holidays O
Temporary disability, disability due to pregnancy and childbirth B
Holiday to care for the child OR
Overtime hours WITH
absenteeism P
Absences for unexplained reasons (until the circumstances are clarified) HH
Absences with the permission of the administration A
Study days off WU
Educational additional leave OU
Substitution in 1 - 3 classes ZN
Substitution in extended day groups RFP
Substitution in grades 4 - 11 AP
Work on weekends and non-working holidays RP
Actual hours worked F
Business trips TO

How is vacation defined?

The word vacation in the personnel business unites a lot of concepts. Starting from and ending with the decree. Many young mothers will not agree, but this is also a vacation, although it is provided to care for a small child.

Each of these holidays is noted in its own way in the time sheet and it is worth paying special attention to the most common types of holidays and their registration.

On schedule

On the basis of the vacation order, which must also contain the signature of the vacationer himself, the “OT” code is affixed to the time sheet if this is the main vacation, or the “OD” code if additional.

At your own expense

There are times when an employee needs to get a few vacation days outside of their main schedule. The reasons may be different, but the solution is the same - leave without pay.

The legislation provides for several reasons for such a vacation - a wedding, the birth of a baby, or more sad events, such as the death of a close relative. In these cases, the code "OZ" should be affixed.

If the employee has a different reason, and he receives a similar leave in agreement with the manager, then the code "TO" is used. In both cases, the mark is made on the basis of the relevant order signed by the employee.

Training

The combination of work and study in our time is the norm rather than the exception, and the legislation in this matter supports such workers, giving a guarantee for study leave. After accepting the relevant application from the employee and receiving an order signed by the student, you can safely mark the code “U” in the report card for the entire period of study leave.

It is worth noting that if an employee falls ill during the next session, then such leave is not extended for the sick leave period and the “B” code can only be entered on the days after the end of the study leave, in the event that the employee did not have time to recover before the end of the vacation and provided a sick leave certificate confirming his failure to appear after the end of the session.

For pregnancy and childbirth

Such a blessed period for female employees, of course, should not be overshadowed by red tape with documents; therefore, maternity leave is provided on the basis of a sick leave, the code in the report card is “P”. The same code is used in the case of adoption of a newborn baby.

For child care

And after that, an order is issued for parental leave until the age of three. Such a vacation is marked with the code "OZH".

Working with documents is always a responsible task, but knowing the basics of filling out a time sheet will save you from payroll disputes and other small annoyances of this kind.

Video - compiling a time sheet and payroll in 1C:

The time sheet is filled out for a calendar month, those responsible for filling out form 0504421 make records of all deviations from the normal working day established by the Internal Labor Regulations. The employee fills in the timesheet, whose job description such an obligation.

The form of the time sheet can be filled out in relation to the entire institution as a whole, it can also be filled out for each individual unit.

To fill out this form, codes for absenteeism for various reasons are used, letter codes can be found on the title page of form 0504421. Absenteeism, vacations, sick leave, business trips, overtime work and work on the day off are entered into the form of the time sheet, weekends and holidays are noted. Full list deviations and corresponding codes can be viewed on the form of the time sheet f. 0504421.

A sample of filling out the time sheet form 0504421

The form has a tabular section in which a letter code should be entered for each deviation from the normal working day, as well as the corresponding number of hours. To do this, for each day there is a cell divided into two parts: the number of hours is written at the top, and the letter code of the deviation is written at the bottom.

Each entry in the time sheet is made on the basis of the corresponding document. For example, in order to indicate that an employee is on sick leave, you need to receive a certificate of incapacity for work from him, and in order to indicate absenteeism of an employee, you need to draw up an act of absence from the workplace.

Thus, within a month for each employee, it is necessary to note any deviations. If several types of deviations must be indicated on the same day for the same employee, then they are indicated through a fraction (if there are 2) or fill in a new line for the same employee (if there are more than 2).

Of the available accounting forms, enterprises can use the unified forms approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

Accounting schedule form in the T-12 form (if accounting is done manually)

Form of the time sheet in the form of T-13 (if accounting is automated)

The legislation does not specify which of the company's employees should control working hours. Therefore, the manager can appoint any subordinate responsible for this work. But usually such duties are assigned to employees of the personnel department and heads of departments.

A properly drawn up timesheet allows you to determine:

  • how many days during the month the employee worked (was on vacation, on sick leave);
  • whether he observed labor discipline (lateness, absenteeism).

On the basis of these data, wages are calculated in the future, various kinds compensation and payments. If the internal documents prescribe penalties for regular violations labor discipline, correctly filling out the time sheet 0504421 (sample filling below), T-12 or T-13 will help you find out which employee should be held accountable.

Where to get the requirements for the design of forms

Before showing a sample of filling out a time sheet (new form 0504421), we will explain what information should be entered there. All necessary special designations are contained on the first page of the T-12 form. They are also relevant for the T-13, and the form 0504421 has its own designations.

What symbols - letters or numbers - to put, the company decides on its own. This is an unimportant moment. But there are two ways to write data in a time sheet:

  • attendance or absence is noted every day - continuous filling;
  • indicate only "deviations" - lateness, absences, work on weekends, downtime. This method is also used in the summarized accounting of working hours.

Step-by-step instructions for filling out the T-12 timesheet

Let's assume that in an organization time tracking is done manually and separately from payroll accounting with personnel. Our organization is commercial, and the leader tends to goskomstat forms. We will show how to fill out the first part of the unified form T-12.

Block 1

We fill out the first page of the timesheet, which contains general information about the organization itself, about the reporting period, as well as alphabetic and numeric codes of symbols.

Step 1. We enter information about the full name of the organization.

Step 2. Enter the name of the department or division of the organization. If there are no structural divisions in the organization, leave the field blank.

Step 3. We enter the corresponding eight-digit code.

Step 4. We enter information for which period the schedule was drawn up.

Step 5. We assign a serial number and indicate the date of compilation.

Block 2

Fill out the second page (we recommend doing this in accordance with). Theoretically, this page is filled out during the reporting period, however, directly in the process of work, situations may arise that it would not be entirely correct to immediately reflect in the schedule.

For example, employee K. did not come to work today and did not warn his supervisor about the absence. In fact, he is absent from work, but the reason for his absence is unknown, and the letter code HH must be entered in the report card (absence for unknown reasons, until the circumstances are clarified). Suppose that tomorrow he will come out and explain the reason for his absence, therefore, changes will be made to the schedule, and the HH code will be replaced with another one, depending on the reason for the absence.

Or it may happen that the employee will come to work just before the schedule is submitted to the accounting department, therefore it is recommended that the actual accounting be kept either in pencil or in a separate document that can be redone ten times before the final entry of information directly into T-12.

Step 6. Assign the first serial number.

Step 7. We write down the last name, initials and position of a particular employee.

Step 8. We enter the personnel number (you can see it in the appointment order or in the personal card of the T-2 employee).

Step 9. In the columns of attendance and non-appearance by the days of the month, we enter the relevant information, while this information is reflected in two columns:

  • the corresponding code is indicated in the upper column (alphabetic or numeric, whatever you like);
  • the bottom column indicates the duration.

In the example, the procedure for maintaining a time sheet for an organization on a five-day period. How to fill out a time sheet with a six-day work schedule? Everything is the same, but there will be only one day off, not two.

Step 10. We count for each column how many days and hours worked for the first half of the month.

Step 11. We consider how much was worked out in the second half of the month.

Step 12. We consider how many days and hours are worked out in total per month.

Step 13. We put down the number of days of absence or non-attendance, including with a breakdown in the appropriate columns. If there were no such days, we leave empty cells.

Step 14. Enter the number of weekends and holidays.

Step 15. We compare the received numbers with the production calendar for compliance. If something does not match, we look for an error or prepare to explain the reasons to the management.

Step 16. We sign ourselves, with the head of the structural unit (if any), with the employee of the personnel service (if the employee of the personnel service and the person responsible for filling out the schedule are the same person, we sign both there and there) and carry it to the accounting department, where on based on the schedule data, employees will be .

A completed sample accounting schedule

Instructions for filling out the T-13 form

There are several differences between the T-12 and T-13 time sheets, but in general they are identical and are filled out according to general rules. T-12 is allowed to be kept only to record hours worked, without section 2 "Settlement with personnel for remuneration." If the enterprise uses the T-13 form, then it must be completed in full, including additional lines for payroll.

What to write in this part? To maintain it, you will need a list of digital codes for the types of wages approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11 / It is large, since it includes all possible types of income of citizens. But for the time sheet you will need only a few codes, and they are presented in the table.

Maintaining the T-13 form is similar to the procedure for making entries in the T-12. First, fill out the header of the form, then enter information about employees, indicate data on hours worked and days off during the month. That is, the first 15 steps of the instruction must be repeated. For non-attendance during the reporting period, they additionally write in columns 10-13, indicating generalized data.

Columns 7-9 are given to indicate:

  • payment type code (income);
  • offsetting account;
  • days payable.

When all the necessary information is indicated, we sign the document (the last step).

A completed example of Form T-13

The example shows that for each employee, you can specify 8 at once different types payment codes. To do this, columns 7-9 are repeated.

As for the corresponding account, it can be indicated only 1 time - above columns 7-9, if it is the same for everyone. But if you always enter it in column 8, they will not be considered a mistake either.

How to keep track of working hours for state-owned enterprises

What programs are used to maintain time sheets

To fill out the time sheet in automatic mode, you must either buy a program (but you still have to enter information into it manually), or install a set of software and hardware that will automatically collect, store and process information about the availability of employees in the field, their hours arrival and departure, the period of work and rest of employees, etc.

Such systems have the functions of analyzing the information they receive, and therefore are very convenient, saving a lot of time for personnel officers and accountants. Employers are also delighted, because at any time they can see where the employee Petrov is, what he is doing, when he left yesterday, etc. However, in addition to solid advantages, these systems have one, but a significant drawback - the implementation of such programs is very expensive.

Express your opinion about the article or ask the experts a question to get an answer

Is the institution obliged to use the time sheet (f. 0504421) in its activities? Can I make changes to this document? How to fill out the time sheet correctly if employees have deviations from the normal use of working time during the month?

In accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee. Information on the accounting of working time on the basis of orders (instructions) of the head of the institution is reflected in the timesheet for the use of working time (f. 0504421) by the person responsible for its compilation. A completed time sheet (f. 0504421) and other documents signed by those responsible officials, v deadlines are submitted to the accounting department for calculating the salaries of employees of the institution and for compiling on its basis a payroll statement (f. 0504401) or a payroll statement (f. 0504402). Consider the features of filling out the time sheet (f. 0503421).

To begin with, we note that all state (municipal) budget institutions by virtue of Art. 9 of the Law on Accounting, Order No.   52n in their work, they use a time sheet to record working time (f. 0504421). The use of another form by the legislation of the Russian Federation is not provided. At the same time, it is allowed to enter additional information necessary for the subject of accounting in the time sheet (f. 0504421) (this rule is provided for in guidelines approved by Order No. 52n). It is unacceptable to exclude information (columns, lines) in the report card (f. 0504421).

Regarding the rules for filling out this form, we note the following:

The choice of the method of filling out the time sheet (f. 0504421) is determined by the act of the institution as part of the formation of the institution's accounting policy. At the same time, columns 20 and 37 of the time sheet (f. 0504421) provide for the reflection of information in the context of only “appearances” or only “absences”. The choice of the appropriate method for reflecting information in the time sheet (f. 0504421) is established by an act of the institution as part of the formation of its accounting policy. Thus, when filling out the time sheet (f. 0504421), it is allowed to record only cases of deviations from the normal use of working time (weekends and holidays, regular, additional holidays, etc.).

If the institution has fixed in its accounting policy the completion of the time sheet by registering cases of deviations, then for each employee who had deviations from the normal use of working time, the following are reflected:

    in the upper half of the line - hours of deviations;

    at the bottom half of the line conventions deviations, opening hours at night.

When filling out the time sheet (f. 0504421), symbols are used, including:

We fill out a fragment of the time sheet (f. 0504421) with the registration of deviations.

In the time sheet (f. 0504421), in accordance with the approved accounting policy of the institution, the registration of deviations is reflected. The head of the department (an 8-hour working day is established) from 06/19/2017 to 06/30/2017 was on annual paid leave. The accountant (an 8-hour working day was established) was on a business trip from 06/13/2017 to 06/16/2017, the rest of the days he worked in full. The educator (works according to the schedule 2/2 for 12 hours on the day shift) in the period from 06/05/2017 to 06/06/2017 was granted leave for family reasons without pay, the rest of the time he worked out completely.

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

Position (profession)

Numbers of the month


from the 1st to the 15th

Head of department

Accountant

caregiver

In this case, the time sheet indicates only information about the absence of the employee at the workplace for any reason, as a result, the days (hours) of his absence from work are taken out.

We fill in a fragment of the time sheet (f. 0504421) with the registration of the actual costs of working time.

Suppose that the accounting policy of the institution establishes: the time sheet (f. 0504421) reflects the actual costs of working time of the institution's employees. Using the conditions given in the previous example, let's consider how the fragment of the time sheet will look like (f. 0504421).

The head of the department (an 8-hour working day is established) from 06/19/2017 to 06/30/2017 was on annual paid leave. The accountant (an 8-hour working day was established) was on a business trip from 06/13/2017 to 06/16/2017, the rest of the days he worked in full. The educator (works according to the schedule 2/2 for 12 hours on the day shift) in the period from 06/05/2017 to 06/06/2017 was granted leave for family reasons without pay, the rest of the time he worked out completely.

A fragment of the time sheet for June 2017 is filled out as follows:

Position

Numbers of the month

Total days (hours) of attendances (absences) from the 1st to the 15th

Total days (hours) of attendances (absences)

Head of department

Accountant

caregiver

Please note that when using this method of filling out the time sheet (f. 0504421), it reflects only the time actually worked. Days of non-attendance are indicated by the corresponding code.

We fill out a fragment of the time sheet (f. 0504421) if the employee has two deviations on the same day.

When registering deviations, if one employee of the institution has two types of deviations on the same day (period), the lower part of the line is written as a fraction, the numerator of which is the symbol for the type of deviation, and the denominator is the hours of work. For example, in the case when the work time falls both during the day and at night, through a fraction opposite the name of such an employee, the actual time of his work at night (code H) should be indicated.

The educator (works according to the schedule 2/2 for 12 hours on the day shift) in the period from 06/05/2017 to 06/06/2017 was granted leave for family reasons without pay, the rest of the time he worked out completely. In addition, on 06/25/2017 he worked 1 hour at night. The time sheet (f. 0504421) reflects the registration of deviations.

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

Position

Numbers of the month

Total days (hours) of attendances (absences)
from the 1st to the 15th

Total days (hours) of attendances (absences)

caregiver

If there are more than two deviations in one day, the name of the employee in the report card (f. 0504421) is repeated.

We fill out a fragment of the time sheet (f. 0504421) 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 the head.

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 retaining his place of work (position) for the duration of his state or public duties.

In this case, the timesheet specified employee will be filled in as follows:

Position

Numbers of the month

Total days (hours) of attendances (absences)
from the 1st to the 15th

Total days (hours) of attendances (absences)

Head of department

Head of department

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

We fill in a fragment of the time sheet (f. 0504421) using additional designations.

Employee (cashier) works part-time
(4 hours) due to being on parental leave. The accounting policy provides for in this situation to apply the designation "ORF" when filling out the time sheet (f. 0504421).

In this case, the time sheet for the employee will be filled out as follows, provided that the actual hours worked (days of attendance) are recorded in it:

Position

Numbers of the month

Total days (hours) of attendances (absences)
from the 1st to the 15th

Total days (hours) of attendances (absences)

If the employee responsible for compiling and submitting the time sheet (f. 0504421) discovers that the fact of non-reflection of deviations or incompleteness of the information provided on the accounting of working hours, it is necessary to take into account such changes, draw up and submit a correction time sheet (f. 0504421) within the established time limits. At the same time, if the time sheet (f. 0504421) was originally submitted for the corresponding billing period indicating the value “primary” and the number “0”, then when making the necessary changes, the value “corrective” is set indicating the serial number of the adjustment - numbers starting from 1. Information from corrective timesheet (f. 0504421) serve as the basis for the recalculation of wages for calendar months preceding the current payroll month.

Let's formulate the main ideas stated in the article:

    the institution uses the time sheet (f. 0504421), filling it out in one of the ways provided for by Order No. 52n - by registering attendance or absence from work;

    the institution has the right to independently supplement the applied symbols as part of the formation of its accounting policy;

    if one employee of the institution has two types of deviations on the same day (period), the lower part of the timesheet line (f. 0504421) is recorded as a fraction. If there are more than two deviations, then two lines of the time sheet are filled in for the employee (f. 0504421);

    in case of detection of an error and (or) reflection of incomplete information, the employee responsible for compiling the time sheet makes corrections and submits a corrective time sheet (f. 0504421) for the corresponding billing period, indicating its type and serial number of the correction.

Federal Law No. 402-FZ of 06.12.2011 “On Accounting”.

Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), bodies of local self-government, state authorities off-budget funds, state (municipal) institutions, and guidelines for their application.