Designations in the time sheet are made using alphabetic or numeric codes. The filling method depends on the operating mode of the organization by the method of continuous registration of attendances, absences or by the method of fixing deviations. The procedure for maintaining the primary accounting document is fixed in the internal regulations of the enterprise.
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Letter designations in the time sheet
The designations in the time sheet refer to information on the actual hours worked in the current month by each employee. In this case, two forms are used:
- the standard form of form No. T-12 is intended for recording working hours and calculating pay for manual data processing;
- with an automated processing method, it is recommended to use a time sheet of form No. T-13.
Both forms were approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. Organizations commercial type can use timesheet forms developed on an individual basis on the basis of articles 7 and 9 of the Law of December 6, 2011 No. 402-FZ, letters of the Ministry of Finance of Russia of December 4, 2012 No. PZ-10 / 2012.
HR hint. Symbols for deviations for filling out the time sheet in the form No. 0504421
AT municipal organizations apply the form of the time sheet No. 0504421, using the instructions approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1. Recommendations for entering designations in the time sheet of form No. 0504421 are reflected in the order of the Ministry of Finance of the Russian Federation of March 30, 2015 under the number 52n.
OKUD 0504421. Time sheet
Please note: when maintaining a time sheet in in electronic format there is no need to fill out a special form No. T-13 on paper. It is enough to certify the time sheet with an electronic digital signature.
Designations in the time sheet are carried out using digital, alphabetic codes established for the corresponding form. It is possible to use your own codes approved by the order of the organization.
Designation in the time sheet by the method of continuous registration and deviations from the work schedule:
- with continuous registration of attendances and non-attendances in the report card, each day of the month is noted in a separate column. Under the code or letter designation indicate the number of hours worked by the employee;
- when registering deviations, delays, absenteeism and overtime hours worked are noted. The top line is for specifying codes, the bottom lines are left blank. This method of fixing is used only for a standard unchanged working day or shift.
Leave designation in the report card
The procedure for designating vacation in the time sheet depends on the type of vacation:
- The letter designation "OJ" in the report card stands for parental leave. Numeric code 15.
- The indication "DO" in the report card means leave without pay, provided in agreement with the employer. Numerical designation 16.
- The letter code "OD" in the time sheet indicates additional paid leave, provided annually. Numerical designation 10.
Employees can receive maternity leave, annual paid leave, training, provided for the delivery of the session. The designation in the time sheet will have its own alphabetic and numeric code.
The unified form T-12 is filled out by:
- by entering information about the employee in columns 2 and 3: full name, position, personnel number;
- column 4 indicates the alphabetic or numeric code of appearance, absence from work;
- in column 5, the number of days, hours for half a month is fixed;
- In column 6, the number common days and hours for the whole month.
Form No. T-12. Timesheet and payroll
The unified form T-13 is filled out by additionally entering information about wages in columns 7-9. The remaining columns record information about the reasons for non-attendance, lateness, absenteeism.
Form No. T-13. Time sheet
Symbols in the time sheet
The conditional numerical and alphabetic designation in the time sheet allows you to record the nature of the work of each employee during the calendar month:
- daytime work: letter code "I", digital (01);
- work at night: letter code "H", digital (02);
- work non-working holidays or weekends: letter code "RP", digital (03);
- work performed overtime: letter code "C", digital (04);
- watch: letter code "VM", digital (05);
- business trip: letter code "K", digital (06);
- basic leave provided annually: letter code "OT", digital (09);
- additional leave granted annually: letter code "OD", digital (10);
- maternity leave: letter code "P", digital (14);
- parental leave: letter code "OJ", digital (15);
- unpaid leave granted to an employee with the permission of the employer: letter code "DO", digital (16);
- temporary disability with the appointment of benefits: letter code "B", digital (19);
- temporary disability without benefit assignment: letter code "T", digital (20);
- absenteeism: letter code "PR", digital (24);
- weekends and non-working holidays: letter code, digital "B" (26);
- absenteeism for unknown reasons (until the circumstances are clarified): letter code "НН", digital (30);
- absenteeism: PR (24);
- day off or non-working holiday: B (26);
- downtime due to the fault of the employee: VP (33);
- absence from work in connection with the performance of state or public duties: D (23);
- additional paid leave in connection with education: U (11);
- advanced training with a break from work: PC (07).
Notes in the time sheet are made by the person responsible for maintaining the primary document for recording working time. It is allowed to fill out the time sheet with the designation of only letters or numbers. If an error is made, the incorrect information is crossed out with one line, the correct information is written on top and the date of correction is indicated (reason: Article No. 402-ФЗ “On Accounting” dated December 6, 2011).
Each structural subdivision fills out a separate timesheet. Not later than the 1st and 15th of the month, the primary reporting document is transferred to the accounting department for calculation of accrual wages.
Symbols in the report card allow you to quickly fill out the form of primary accounting documentation on paper or electronic media. The importance of accurate recording of working hours is used not only for payroll. The document is intended for generating reports on statistical data.
With the help of the time sheet, it is easy to track compliance with the labor regime established by the employer. After completion, the document is signed responsible person and the head of the structural unit.
The designations in the time sheet have not changed. In accordance with applicable law, the maintenance of the time sheet is entrusted to timekeepers or authorized persons. Small companies delegate this responsibility to a specialist personnel service or department head. The powers are reflected in the employment contract and are included in job description employee.
The designation of absenteeism in the time sheet is fixed by the letter code PR or digital 24. The incident must be reported to the management of the organization. If in the future it turns out that the employee’s absence was agreed with the administration, the code is corrected to “A”, due to illness to “B”.
Time sheet. Absenteeism
Study leave designation in the report card
The designation in the timesheet of the study leave is indicated by the letter code "U" or the number 11. Attending lectures, passing intermediate or state exams, writing a dissertation, thesis takes time. If the employee is not employed part-time, the management is obliged to provide study leave and pay for it.
Study leave is granted to employees receiving their first higher or special education.
- certificate-call must be presented to the personnel department;
- submit a written application to the head.
The time sheet with symbols is filled in in accordance with the current rules. If the working conditions at the enterprise are normal, the period of storage of primary accounting documents is 5 years. When taking into account the working time of personnel performing duties in harmful or dangerous conditions, the time sheet is transferred to the archive and stored for 75 years.
Designation of sick leave in the time sheet
The designation of sick leave in the time sheet is fixed with the letter code "B" or digital 19. The code is affixed in the first half of the line of the time sheet. When submitting an accounting document to the accounting department, it is necessary to calculate the number of days or hours worked, excluding the time when the employee was on sick leave.
If an employee is sick while on vacation:
- designations in the time sheet are carried out using the letter code "OT", digital 09;
- weekends are not celebrated during the vacation period, the calculation is made in calendar days, and not in working days;
- the vacation is extended, the note “FROM” is made in the report card.
The employer must take into account, on the basis of Art. 124 of the Labor Code of the Russian Federation, annual paid leave can be extended or rescheduled for another time. Vacation due to illness cannot be extended automatically. Only on the basis of the employee's application, vacation can be postponed to another time.
The codes in the document on recording the duration of the work of employees are necessary for the correct filling of the paper. For this, they are accepted, they are indicated in guidelines to the Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. For example, for a planned vacation in the report card, the designation is “O”.
- By the method of continuous registration of attendances and non-attendances - every working day and day off in the reporting month is noted. The code and the number of hours worked are affixed.
- Method of fixing deviations - only deviations from the established regime are recorded. Absences, overtime, lateness, vacations, etc. are noted, only the letter code is indicated in the form 0504424.
Online journal for an accountant
- I (01) - working hours (distinguish between day and evening). To put down the data, you can focus on the marks of the pass service (security). In this case, the head of a separate unit must confirm the presence of employees.
- H (02) - work at night. To enter information, the marks of the access service are also taken into account. The boss confirms the presence at work.
- РВ (03) - work of employees on holidays. In the process of entering data, pay attention to the marks of the guard or checkpoint. Management team confirms the fact that the subordinate is at the workplace.
- C (04) - overtime hours. An order must be drawn up addressed to the head regarding the need and approval of work in excess of the norm. The document on overtime work is signed by the employee and confirmed by the access control service.
- K (06) - business trip. Draw up an order on the need for field work, which is signed by the employee. At the same time, sometimes they issue a certificate and an assignment on assignment on official assignments. Upon arrival, a report is made.
- FROM (09) - annual paid vacation (basic). The personnel department is entrusted with the function of drawing up an order with the signature of the employee himself.
- OD (10) - additional paid rest, which is provided for by the current legislation (regulatory acts or a collective agreement). It is necessary to draw up an order with the signature of the employee himself.
- U (11) - leave for study with the preservation of salary. It can be issued for advanced training, with a separation from production process etc. It is issued on the basis of a written vacation order, referral to advanced training courses, etc.
- HC (12) - shortened working hours (relevant for trainees on the job). At the same time, the possibility of partial saving of wages is provided.
- LE (13) - the provision of additional leave due to training without pay. Draw up an order that the employee signs.
- P (14) - maternity leave. They draw up an order that the employee himself signs.
- OJ (15) - parental leave (partially paid). The personnel department draws up an order, signed by the employee himself.
- TO (16) - leave without pay, provided according to the permission of the employer. An order is drawn up and signed by the employee himself.
- OZ (17) - unpaid leave (without saving salary). An order is drawn up and signed by the employee himself.
- B (19) - temporary disability (not counting the cases provided for by the "T" code). This symbol also denotes leave to care for a sick person and due to quarantine. In all cases, disability certificates must be issued.
- T (20) - disability that is not paid. It can be represented by a domestic injury, the need to care for a sick person, etc.
- LCh (21) - hours of reduction of labor for workers and employees. It is necessary to take care of the presence of the order of the head of the organization.
- RP (31) or NP (32) - downtime through no fault of the employee. The order of the head of the organization is drawn up.
- G (23) - absenteeism with the preservation of salary. It is necessary to draw up an order from the head of the organization.
- PI (24) - absenteeism, which is absenteeism workplace for at least 4 working hours continuously. This category also includes administrative arrest, being in a sobering-up station, pseudo-strike, etc. The mark is put down on the basis of the submitted memos from the heads of departments, explanatory notes employees, acts of commissions, etc.
- HC (25) - hours worked within the framework of part-time work at the initiative of the employer. Marks in the report card are put on the basis of extracts from employment contract, orders, etc.
- In (26) - days off. Legally established are taken into account.
- ZB (29) - strikes. Put a mark on the basis of documentation that confirms the legality of the event.
- HH (30) - absenteeism for unknown reasons. At the same time, there is no documentation that can explain the reasons for the absence of the employee.
In accounting practice, there are common cases of errors that occur when filling out a time sheet. Often they are associated with incorrect placement of symbols. In order to avoid mistakes in the process of filling out the time sheet, you must adhere to the following recommendations.
Designations in the time sheet in 2019-2019
The marks put down in the report card are not enough to calculate the salary if there are deviations from the turnout in it. For example, the departure of an employee on vacation is carried out on the basis of the relevant order, and in this case, the time sheet indicates exactly those days that are indicated in the order. The same is true with business trips, sick days and absenteeism. Looking at accounting additional documents, substantiating the marks in the report card, and only if the data in them match, do the corresponding payroll.
The frequently used designations listed in the previous paragraph are well known to personnel and accounting workers. However, in an organization there are emergency situations associated with the exit / absenteeism of employees at their workplaces - and they also need to be marked in the timesheet to avoid confusion.
The meaning of letters and symbols in the time sheet
- clearly control working and non-working hours for each staff unit;
- verify compliance labor discipline. This is due to the scrupulous recording of lateness, protracted breaks, and non-attendance for various reasons;
- calculate the amount of wages for the calendar period. The document allows you to prove the correctness of its accrual;
- these statements allow you to quickly get all the information necessary for reporting;
- it is easy to justify the fines imposed on an employee for violating the schedule of attendance at the workplace.
Time tracking is of great importance. Without its exact fixation, it is impossible to determine the amount of remuneration to the employee for the period worked, especially if the work was done at night or on holidays. In order to distinguish between periods of work and rest, the State Statistics Committee has developed special codes, with the meaning and placement rules of which we will try to understand further.
Letter designations in the time sheet
Accounting for hours worked is carried out in order to further calculate the salaries of employees. For the convenience of records, a time sheet was developed. It is impossible to refuse to conduct it - it will be a violation Labor Code accordingly, penalties will apply.
Usually, a payroll accountant or an employee of the personnel department supervises the entry of information into the time sheet. If the company is large and includes more than one structural unit, it becomes impossible for one employee to take into account the hours worked by employees, then a decision is made to appoint a person responsible for each unit separately. All time sheets are grouped into a journal and sent to the accounting department.
Designations and codes in the time sheet
The report card can use alphabetic or numeric codes to indicate a particular event, for example, work attendance has the letter designation I or 01 in numerical terms, absenteeism - PR or 24, additional days off without pay - HB or 28.
If, when an employee is on an annual basic paid vacation (OT) or on an annual additional paid vacation (OT), a holiday falls during his rest period, the OT or OD code in the timesheet must be replaced with B (weekends and non-working holidays), because that, in accordance with Article 120 of the Labor Code of the Russian Federation, non-working holidays falling on the period of paid leave are not included in the number of calendar days of leave.
Symbols in the time sheet
Reasons for absenteeism are noted similarly to weekends. Moreover, it can be both business trips and absenteeism for unknown reasons. If an employee was dismissed in the middle of the month, then all subsequent columns on it before the end of the period are filled with dashes.
In the report card, the information looks like this: the top line reflects the data on the absence of a specialist at work - B, PR, HH, OT, C, C, etc. Nothing is written on the bottom line. Further, when calculating, it remains only to calculate the number of filled cells and multiply them by the number of hours of the working day.
Letter designations in the time sheet
- "B" - weekends and holidays when the employee rested;
- "B" and "T" - in the report card indicate temporary disability, paid and unpaid, respectively;
- "OT" - the duration of the annual paid rest (vacation);
- "OD" in the report card means additional leave, which is paid;
- "P" - this code indicates the sick leave, which is given to a woman in connection with pregnancy and childbirth;
- "OJ" in the report card - the decoding of this code means leave provided to care for a child;
- "U" and "UD" - study holidays, paid and at their own expense, respectively;
- "TO" - means a vacation at your own expense, that is, without accrual of payment;
- "PR" - absenteeism, established in the course of an internal investigation;
- "НН" in the report card - the decoding of this code indicates the absence of an employee for unknown reasons. As a rule, it is subsequently replaced by one of the above reasons for not attending the workplace.
- "I" - means the employee's performance official duties in normal operating mode;
- "H" - working hours from 22-00 to 6-00, that is, work at night;
- "RV" - going to work on weekends and holidays;
- "K" - the employee is on a business trip, regardless of whether it is a working day or a holiday;
- "C" - hours overtime, in cases where processing can be determined only at the end of the month, it is affixed only in the final columns of the time sheet;
- “RP”, “VP” and “NP” - denote idle time in the time sheet: due to the fault of the employer, employee and due to circumstances beyond the control of the parties, respectively.
Designations used in the time sheet
The arrangement of designations in the time sheet is as follows: opposite the surname of each of the workers in the bottom line is displayed numerical designation hours worked / unworked, and the codes for each specific situation are indicated in the top line. The number of hours and days worked is summed up and put down at the end of the month.
- Column 1 contains the serial number.
- Columns 2 and 3 are used to identify an employee by full name and personnel number.
- Columns 4 to 6 are used to enter hours worked or unworked by day of the month and in total.
- In columns 7 to 9, time is entered that deviates from normal working conditions, for example, work on holidays and weekends or at night, overtime.
- Columns 10 to 12 display information on absences, including the letter coding, as well as the number of days or hours missed.
Timesheet 2019 designations
Code Name of the indicator A Absences with the permission of the administration B Temporary disability, disability due to pregnancy and childbirth C Weekends and non-working holidays D Fulfillment of state duties C Business trips H Work at night M Regular and additional holidays OR Leave to care for a child P Absenteeism C Hours overtime work NN Absences for unknown reasons (until the circumstances are clarified) VU Weekends for study EI Educational additional leave ZN Substitution in grades 1-3 ZP Substitution in groups extended day ZS Substitution in grades 4-11 RP Work on weekends and non-working holidays F Actual hours worked For convenience, we suggest downloading a file with a transcript of the 2019 time sheet.
- "FROM" and "OD" - annual basic and additional paid holidays, respectively (the basis for putting such a mark is the order to grant a vacation);
- "K" - a business trip to which the employee is sent on the basis of the relevant order;
- "B" - temporary disability, to confirm which the employee must submit a completed in accordance with all the rules sick leave;
- "PR" - absenteeism, which is considered according to the norms of Art.
Data on the working hours of each employee is needed for the correct calculation of his average earnings. Therefore, the employer is obliged to keep records of working hours, regardless of the applicable wage system.
The employer is obliged to keep records of the time actually worked by each employee (Article 91 of the Labor Code of the Russian Federation).
The organization has the right to either keep records in a form developed independently and approved by the head of the organization, or, as before, use unified form(approved by the post. Goskomstat of Russia dated 05.01.2004 N 1). At the same time, in our opinion, the second option is simpler and more convenient. The unified form provides all the lines and columns necessary for the proper organization of accounting. Let's take a closer look at how to fill it out.
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The form of the time sheet N T-12 (Fig. 1) is used for manual accounting, N T-13 (Fig. 2) - for automated accounting. Note that form N T-12 consists of two sections: I - "Accounting for working time" (continued in Fig. 1) and II - "Settlement with personnel for wages" (continued in Fig. 1). The first section is designed directly to record the time worked by employees, the second - to reflect the calculation of their wages. In this case, the organization has the right to keep separate records of these data. In such a situation, section II of the time sheet is not filled out.
Both tables are made in one copy. At the same time, working time is taken into account in the timesheet in one of two ways: either by the method of continuous registration of attendances and absences from work, or by the method of registering only deviations (absences, lateness, overtime hours etc.). When reflecting absences from work, which are recorded in days (vacation, days of temporary incapacity for work, business trips, leave in connection with training, time for performing public duties, etc.), in the timesheet in the top line, only codes of symbols are entered in the columns , and the columns in the bottom line remain empty.
On the title page report card N T-12 is conventions hours worked and unworked. They should also be used when filling out the time sheet in the form of N T-13 (continuation of Fig. 1).
In most cases, the time sheet is submitted to the accounting department once a month after it ends. However, this is not entirely true. The fact is that wages must be paid to the employee at least every half a month (advance payment and final payment) (Article 136 of the Labor Code of the Russian Federation). In this case, the advance is charged based on the time actually worked by the employee, which is reflected in the time sheet. It turns out that in relation to time workers, the time sheet needs to be drawn up every half a month. Otherwise, the accounting department will not be able to correctly charge them an advance.
Record keeping is the responsibility of the organization. Moreover, it is necessary even if the organization uses a piecework form of remuneration. On the one hand, when applying this system, the employee's earnings do not depend on the amount of time worked by him. It is determined based on the established prices for the amount of work performed in physical terms. However, regardless of the remuneration system established in the organization, the length of working hours is limited by labor legislation. Therefore, the employer is required to keep a record of it. The Labor Code does not make any exceptions to this rule (Article 91 of the Labor Code of the Russian Federation). In addition, data on the working time spent by each employee of the organization is needed for the correct calculation of his average earnings and the formation of statistical reporting.
Upon dismissal of an employee, the organization, at his request, must issue an extract from the time sheet. According to labor law, the employer is obliged on the day the employment contract is terminated to issue the employee a work book and certified copies of other documents related to his work (Article 84.1 of the Labor Code of the Russian Federation).
They are presented at the request of the employee. Moreover, the Labor Code does not establish a list of these documents. The timesheet is directly related to the work of the employee. Therefore, he has the right to demand a copy of it.
However, the report card contains data not only for the person leaving, but also for other employees. Moreover, the information contained in the report card is their personal data. Therefore, they can be transferred to other persons only with their consent. Thus, in this situation, in order not to obtain the consent of other employees, the organization has the right to issue an extract from the document in question, which will contain information only on the employee leaving.
Features of filling out the time sheet in certain situations
The legislation does not clearly regulate the procedure for filling out a unified time sheet form in various situations that deviate from normal. Therefore, the accountant or timekeeper has to decide independently what to reflect in the time sheet in each particular case.
To record working time, an organization can either develop its own time sheet form or keep it in a unified form. At the same time, when developing her own form, she has the right to take the unified form as a basis, supplement it with any details and remove unnecessary data. The main thing is that this form should subsequently be approved by the head of the organization.
Working overtime
Suppose the time sheet is filled out by the method of continuous registration of attendances and absences. An employee of the organization worked overtime (10 hours instead of the established 8). What code for this day to put down in the report card: "I" (duration of work in the daytime) or "C" (duration of overtime work)?
In this case, an additional column can be introduced into the time sheet. In the existing column put the code "I", in the additional - "C". At the same time, for the convenience of further calculations, it is advisable to divide the normal and overtime hours and indicate them in the appropriate columns.
At the same time, such a problem will not arise when registering only deviations from normal duration working time.
Business day work
An employee, by agreement with the employer, can go to work on the day he returns from a business trip. It turns out that, on the one hand, his business trip has not ended (the code on the report card is "K"), on the other hand, he is already at the workplace (the code on the report card is "I"). Note that the issue of the employee's attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer. This is provided for by the Regulation on the peculiarities of sending employees on business trips (approved by the decree of the Government of the Russian Federation of October 13, 2008 N 749).
The employee has no obligation to go to the workplace on the day of the business trip. However, by agreement with the employer, he can do this both for a full day and for part of it. In this case, the organization is obliged to pay him:
The day of the business trip (the day of arrival is also considered such) based on average earnings;
Per diem for this day;
Hours worked.
Accordingly, codes can be affixed to the report card indicating that the employee is on a business trip and the fact of his going to work. At the same time, the number of hours worked by him must also be indicated in the report card. Suppose an employee worked 4 hours on the day he returned from a business trip. In such a situation, the letter codes "K" and "I" and hours worked - "4" are entered in the corresponding columns of the time sheet. Thus, the accountant will reflect the fact that the employee is on a business trip, his work on that day and the number of hours worked.
In the same order, the time sheet can be filled out if, for example, an employee returned from a business trip after 00:00 (this day is considered the day of the business trip) and went to work that day.
Traveling on a business trip and (or) returning from it on the weekend
By decision of the management, an employee of the organization may be sent on a business trip on a day off (for example, on Saturday or Sunday with a five-day working week with two days off). In addition, he can also return from a business trip on a day off. As the Supreme Court of the Russian Federation pointed out, in this case, a person’s earnings are accrued in accordance with Article 153 of the Labor Code (decision of the Supreme Court of the Russian Federation dated June 20, 2002 N GKPI02-663). This article sets general rules on which weekends or non-working holidays are paid.
Therefore, for these days, the employee is paid based not on his average earnings (as provided for the payment of business trip days), but on the basis of tariff rate or salary, increased at least twice. In the time sheet on weekends, the codes "K" and "PB" are affixed, indicating the travel time that falls on them ("K" - a business trip, "PB" - the duration of work on weekends and non-working holidays).
Working on sick days
It happens that an employee, while on sick leave, goes to work. And after closing the sheet presents it for payment. Note that in this situation, his work must be paid by the employer. However, during these days, the employee is not entitled to claim sick pay. After all, the allowance is intended to compensate for earnings lost during illness. And in this case it didn't happen.
Therefore, on the days of illness and absenteeism of the employee, the code "T" (incapacity for work) is affixed to the report card. When he goes to work during illness, the code "I" is affixed indicating the hours actually worked.
Work during parental leave
Often, employees of the organization who are on parental leave work in the organization on a part-time basis. In this situation, the question arises, which letter code should be indicated in the report card: "I" (duration of work in the daytime) or "OJ" (leave to care for a child)?
In this case, the time sheet can be filled out in the same way as when working on the day of the business trip. That is, it indicates the codes "I" and "OJ". At the same time, the time sheet gives the number of hours actually worked by this employee.
Note that the employee has the right to interrupt such a vacation and go to work full time. From the moment the employee leaves for work, the time sheet indicates the code "I" (duration of work in the daytime) and the number of hours actually worked.
Weekend work with another day off
According to labor law, work on a day off is paid at least double the amount. At the same time, at the request of the employee, he may be given another day of rest. In such a situation, work on a day off is paid in the usual way, and a day of rest is not payable (Article 153 of the Labor Code of the Russian Federation).
When working on a day off, the timesheet indicates the code "PB" (duration of work on weekends and non-working holidays), as well as the number of hours worked by the employee on the day off (regardless of how it will be paid later: in double or single size). If an employee is provided with an additional day of rest, he is marked with the code "HB" (additional days off (without pay)). The number of working hours on this day is not given.
Accounting for donation days
On the day of donation of blood and its components, as well as on the day of the associated medical examination, the employee must be released from work. At the same time, it retains average earnings(Article 186 of the Labor Code of the Russian Federation). After each day of blood donation, he is also given an additional day of rest. This day, at the request of the employee, can be attached to annual paid leave or used at another time within a year after the day of blood donation (Article 186 of the Labor Code of the Russian Federation).
Since the employee is released from work on the day of blood donation, and for this day and for the additional day of rest provided in connection with blood donation, the average earnings are preserved, they are marked in the report card with the codes "G" (day of blood donation) and "OB" ( additional days off (paid)). The number of working hours on these days is not indicated.
If the employer was not notified in advance of the reasons for the employee's non-appearance on the day of blood donation, the code "НН" is put in the report card (absence for unknown reasons (until the circumstances are clarified)). After receiving the appropriate medical certificate from the employee, this code is corrected to the code "OB".
Passing a medical examination in the direction of the military registration and enlistment office
The organization is obliged to release the employee from work on those days when he performed state or public duties. At the same time, he retains his place of work and, in some cases, average earnings. This rule applies on the condition that the employee must perform state or public duties during working hours in accordance with the Labor Code or other federal laws (Article 170 of the Labor Code of the Russian Federation). According to the law on military service (Federal Law of March 28, 1998 N 53-FZ), for the period of medical examination (examination or treatment) of citizens to resolve the issue of putting them on military registration, they are released from work. At the same time, for a given period of time, the organization is obliged to pay them average earnings.
Therefore, during the medical examination, the employee performed his state duties. This period of time is marked in the report card with the code "G" (absenteeism during the performance of state or public duties in accordance with the law).
Dismissal of an employee
An employee may quit, for example, at the beginning or middle of the month. How in such a situation to fill in those columns of the time sheet that fall on the dates after his dismissal? Note that the time sheet is necessary to record the working hours worked by each employee. Therefore, on the last day when the employee was present at work, the time sheet indicates the code "I" (duration of work in the daytime) and the number of hours worked by him. In the cells for those days when a person is no longer an employee of the organization, letter marks are not made. They also do not indicate the number of working hours. After the dismissal of the employee, dashes are put down in the corresponding cells of the time sheet.
Opinion
Natalia Levinskaya, expert of the Legal Consulting Service GARANT
Anna Kikinskaya, reviewer of the legal consulting service GARANT
Temporary disability benefit as a type of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood is designed to compensate citizens for lost earnings in connection with the onset of temporary disability (clause 1, part 1, article 1.2, clause 1, part 2, article 1.3, clause 1, part 1, article 1.4 of the Federal Law of December 29, 2006 N 255-FZ). Consequently, the payment of temporary disability benefits for the period during which earnings were not lost is impossible and contrary to the law. In this situation, the FSS of Russia may recognize that the expenses for the payment of insurance coverage cannot be made at the expense of the fund and, accordingly, not accept them for offset.
Opinion
Tatyana Chashina, expert of the legal consulting service GARANT
Ivan Mikhailov, reviewer of the legal consulting service GARANT
When granting parental leave, the employer is obliged to issue an appropriate order (instruction). On its basis, appropriate marks are made in the employee's personal card. But if going on vacation is fixed by an order, then it seems right to issue an order to terminate such a vacation. The order will be the basis for making appropriate marks on the personal card. An employee who wishes to interrupt parental leave may inform the employer in writing in advance, although this is not required. In this case, the order to end the vacation is issued on the basis of the employee's application.
Articles in this section
- Unused vacation: risks and options for resolving the issue
As you know, in accordance with the Labor Code of the Russian Federation, each company is obliged to draw up a vacation schedule at least 2 weeks before the new year. For HR departments, this is a complex project, it is necessary not only to agree on a plan for next year, ...
- From the ball to the ship - it's easy. How to return to work after vacation
There is a belief among office workers - if, after returning from vacation, you cannot remember the password for your work mail, then you had a good rest. A person quickly gets used to a relaxed vacation state, and the first days at the workplace ...
- Additional day off in the company
The introduction of an additional day off in a company is possible subject to its payment, since it deprives employees of the opportunity to work on a day that is not a non-working holiday or weekend by law. By order, swap work and day off ...
- Filling out a sick leave by the employer
For the appointment and payment of benefits for temporary disability, for pregnancy and childbirth, the employee presents an issued medical organization a certificate of incapacity for work, which the employer needs to be able to fill out correctly, because errors in filling out the sick leave can lead to a refusal to reimburse benefits.
- Does unused vacation “burn out”?
The question of whether unused vacation “burns out” if it is not taken off remains open. While officials are assuring workers that unused vacations will not “burn out”, courts in some regions are refusing to recover compensation for unused vacations from citizens who have just quit because they missed the deadline for filing a lawsuit.
- Compensation for unused vacation and travel to the place of rest: controversial issues
Consider the top 3 controversial issues regarding compensation for unused vacation and compensation for travel to and from the place of rest. Is an employer obligated to pay compensation for all unused vacation upon dismissal? Is it possible to replace unused vacation monetary compensation…
- Holiday to care for the child. Dealing with hot questions from new moms
The birth of a child and its subsequent care is an exciting event in the life of every woman. In addition to the mass of troubles associated with caring for the child himself, of course, questions arise about how to build relationships with the employer during the vacation period. Veronika Shatrova, labor law expert, director and editor-in-chief of Sistema Kadra, answered a number of burning questions from young mothers and shared useful tips on the issue of parental leave.
- Holiday schedule in questions and answers
Legislation requires approval of the document no later than two weeks before the new calendar year. That is until December 17th. The approved vacation schedule must be followed by both employees and employers. Therefore, both those and those ...
- Staffing and vacation schedule
staffing and vacation schedule are almost the most problematic personnel documents. On the one hand, it is impossible without them, on the other hand, a lot of typical errors occur during their design.
- Remote work for a pregnant woman
An employee, in connection with her pregnancy, wrote a statement about the possibility of transferring her to a remote work mode. She does not plan to issue a sick leave for pregnancy and childbirth, as well as parental leave. If a number of conditions are met, an employee can continue their work.
- We transfer employees to a flexible work schedule. How to do it so that they do not work less and worse
“Two of the best employees have filed for resignation this month!” - the head of marketing service told the HR director. Human Resources has figured out why employees are leaving. They are required to come to work by 9.30 am, they are punished for being late, but they often stay until night. People found jobs with more flexible hours. The HR director suggested that the CEO introduce such a schedule for employees of some departments. He said, "Let's try. Only indicators should not decrease!
- Establish a flexible work schedule
Installing flexible schedule working time, it is necessary to correctly arrange personnel documents. Which documents should be drawn up depends on whether the employee is initially accepted for a flexible schedule or it is introduced for an “old” employee.
- Problems in retirement
Retirement is a fairly simple and well-known procedure. But this is only at first glance. Is it necessary for a pensioner to work for two weeks upon dismissal? Is it possible to retire twice and what should be written in this case? work book? Let's try to understand these issues.
- Accounting for working hours. Time sheet
According to the materials of the reference book "Salary and other payments to employees" edited by V. Vereshchaka (http://go.garant.ru/zarplata/) According to Article 91 of the Labor Code, "the employer is obliged to keep records of the time actually worked by each employee." Before January 1, 2013 for accounting…
- What hours of work will be considered incomplete?
Answer: The working time is the time during which the employee, in accordance with the rules of internal work schedule and the terms of the employment contract must comply labor obligations, as well as other periods that the Labor Code of the Russian Federation, others federal laws and other normative legal acts are referred to working time.
- The nuances of granting leave without pay
Quite often, employees turn to the head of the institution with a request for leave "at their own expense." Employees among themselves call such leave administrative, and in labor legislation it is called leave without pay. Is the management always obliged to provide such leave to the employee, are there any restrictions on its duration, is it possible to recall the employee from it, and how this leave affects the length of service for providing annual paid leave - we will tell in this article.
- Questions arising from the establishment of part-time work
By agreement between the employee and the employer, the employment contract may establish part-time work, namely part-time or part-time work week(Article 93 of the Labor Code of the Russian Federation). In the presented article, we will consider the most interesting court decisions on disputes on the establishment of part-time work and payment for work in the specified mode.
- Review of an employee from vacation
Often, employees are recalled from annual paid vacations due to production needs. Is such an action of the administration legal? Who cannot be recalled from vacation? How to complete this procedure? You will find answers to these and other questions in the article.
- What is the duration of annual paid leave at 0.5 employee rate
Should our organization provide a part-time job with an annual paid leave of 28 calendar days, because he works for only 0.5 rates
- Leave without pay. Cheat sheet for personnel officer
It is difficult to imagine an organization in which the employer has never encountered the desire of an employee to take a vacation at his own expense (vacation without pay). In most cases, we are talking about holidays that are granted at the request of the employee and at the discretion of the employer. But in certain situations and for certain categories of employees, the current legislation establishes the obligation of the employer to provide leave without pay.
- Is administrative leave allowed?
During the economic downturn, taking workers on unpaid leave has become a common way to reduce labor costs. In the article we will discuss the legality of its application. According to international organization labor, in connection with the deepening ...
- Vouchers at the expense of the FSS of the Russian Federation
In some cases, rest or treatment can be paid at the expense of the FSS of the Russian Federation.
- Downtime - work in the organization is temporarily suspended
Management may decide to temporarily suspend work in the organization. The reasons are different: equipment breakdown, interruptions in the supply of raw materials, an accident or natural disaster. But even in such a situation, the company is obliged to keep records and submit tax and financial statements.
- Working during parental leave: clarifying the situation
The Labor Code legislates the solution to a common problem in life. The child's mother or others eligible for parental leave may in some cases be able to work from home or work part-time. And they want to realize this opportunity. There are many reasons for this: you need additional material support from your family, you need to constantly improve your skills, and simply, you don’t want to be away from the team for a long time. Consider how this is implemented in labor legislation.
Rostrud explained in detail what an irregular working day is and how it should be compensated in accordance with the current version of the Labor Code.
Under the current conditions, the transfer of employees to part-time work is practiced by companies quite often*. However, the very procedure for establishing part-time employment, from the point of view of the law, is not always carried out flawlessly. Let's look at the most problematic situations related to the change in the mode of operation, which our readers told about. Let's analyze the errors inherent in these situations and show you how to fix them.
- Switching to part-time work
We analyze the procedure for introducing a new mode of operation
Recently, due to financial difficulties, many companies would like to introduce part-time work. However, this is possible only under certain conditions and in compliance with the procedure established by the Labor Code.
In the proposed article, we will talk about the order and under what conditions part-time work can be introduced and what documents need to be drawn up for this. - Working hours (shifts)
A working day is the statutory time of the day spent on work. The duration of work during the day, the moment of its beginning and end, breaks are established by the rules of the labor schedule, and for shift work - also by shift schedules.
- Working time - what is it?
Working time- this is the time during which the employee, under the terms of the employment contract, must fulfill his labor duties, as well as some other periods of time that the legislation of the Russian Federation refers to working time.
The codes in the T-13 time sheet are the letter designations of the reasons for the presence or absence of an employee at the workplace on each day of the month. Read on to learn how to use them correctly.
If the earnings of employees of the organization depend on the length of the worked period, it must be fixed. Moreover, Article 91 of the Labor Code requires the employer to keep records for each worker. There is a special time sheet for this: we will decipher the designations of 2019 in this article.
What does the document look like
And now we are interested in decoding the time sheet 2019. As you can see, in the cell corresponding to each day of the month, certain letters are put down. Let's find out what they mean.
Letter designations of accounting of working hours
Let's take a look at the aforementioned Decree. It provides not only the form itself, but also recommendations for filling it out, including the 2019 timesheet codes. Let's consider them by columns.
In column 4, it is necessary to explain whether the employee was present on the spot on a particular day.
Here are the possible options:
- I (01) - appeared and worked in the daytime;
- H (02) - worked at night;
- RV (03) - went out on a holiday or weekend;
- C (04) - worked overtime.
If the employee was not on site, then the codes will tell you why. We will look at the most common ones.
- K (06) - was on a business trip;
- PC (07) or PM (08) - advanced training;
- OT (09) or OD (10) - was on vacation (main or additional);
- U (11) or HC (12) - was on study leave;
- B (19) or T (20) - sick.
There are more in the referenced document:
How to designate maternity leave
Often questions are raised by the codification of absence due to a decree. Its first part is marked with the letter P in the report card: transcript - for pregnancy and childbirth. But rarely does a woman go to work as soon as she leaves the hospital. But its further absence has a somewhat different basis. Therefore, they use the abbreviation OJ: decoding - for caring for a child up to one and a half years.
The form is valid for 31 days. For a month with 30 or 28 days, the missing days must be marked with a cross.
Other codes for timesheet 2019
In columns 5 and 6, the amount of hours worked is calculated - there are no conventional signs here. But column 7 contains payment codes.
They are similar to those used in the 2-personal income tax certificate. You can find them in the Order of the Ministry of Finance dated September 10, 2015 No. ММВ-7-11 / [email protected].
The designation in T-13 covers the following types of income:
- 2000 - the main worked period;
- 2012 - vacation pay;
- 2300 - hospital allowance.
It's worth explaining here. The question often arises: how is unpaid leave indicated in the report card? Obviously, column 7 will be empty. If the salary is not paid, then there is nothing to reflect in it.
And the letter designation in the time sheet is TO (16) or OZ (17), depending on the basis for granting leave.
In columns 10 and 12, no-show codes are entered, and in 11 and 13, missed hours or days are summarized.
