What is Form T-12 (working time sheet)
Based on the T-12 form, introduced into document management practice by the State Statistics Committee in Resolution No. 1 dated January 5, 2004, a time sheet is generated, which is intended for use for the following purposes:
- keeping records of employee visits to their place of work in accordance with the established schedule;
- determining indicators for calculating employee salaries;
- generation of certain statistical data on personnel (for example, sent to Rosstat or research agencies).
It should be noted that the form in question must be filled out manually (on a PC using Word or a similar program, or printed out with a ballpoint pen). And the time sheet, intended to be filled out automatically when access control systems are activated, is compiled on the basis of another Goskomstat form - T-13. The selected form of time sheet for 2021 must be indicated in the accounting policy.
ConsultantPlus experts explained what sanctions are provided for errors in timesheets. Get trial access to the system and upgrade to the Ready Solution for free.
Read about what the T-13 form is in the article “Unified Form No. T-13 - Form and Sample” .
Instructions for filling out the state statistical reporting form 12 “Labor Report”
Chapter 1 General provisions
1. State statistical reporting in form 12 “Labor Report” (hereinafter referred to as the report):
1.1. present:
1.1.1. commercial organizations:
legal entities with an average number of employees per calendar year of more than 100 people, their separate divisions with a separate balance sheet;
small organizations with an average number of employees per calendar year of 16-100 people, subordinate (part of) state bodies (organizations), as well as organizations whose shares (shares in authorized funds) are state-owned and transferred to the management of state bodies (organizations) ); their separate divisions with a separate balance sheet;
banks (regardless of the number of employees);
1.1.2. non-profit organizations:
government bodies, regardless of the number of employees, with the exception of those listed in paragraphs two and three of subclause 1.2 of this clause;
legal entities with an average number of employees per calendar year of 16 people or more, their separate divisions with a separate balance sheet, with the exception of those listed in paragraph five of subclause 1.2 of this clause;
1.2. do not represent:
rural, town and city (cities of regional subordination) Councils of Deputies and executive committees;
Ministry of Internal Affairs of the Republic of Belarus, State Border Committee of the Republic of Belarus, State Security Committee of the Republic of Belarus and organizations subordinate to them; Ministry of Defense of the Republic of Belarus, State Committee for Forensic Examinations of the Republic of Belarus and non-profit organizations subordinate to them; Department of Financial Investigations of the State Control Committee of the Republic of Belarus, Investigative Committee of the Republic of Belarus, Security Service of the President of the Republic of Belarus, Operational and Analytical Center under the President of the Republic of Belarus;
peasant (farm) farms;
non-profit organizations - legal entities without departmental subordination with an average number of employees per calendar year of 16-100 people inclusive;
consumer cooperatives (except for unions of consumer societies and consumer societies);
public, religious organizations (associations);
owners' association.
2. Submission of the report in the form of an electronic document is carried out using specialized software, which is placed along with the necessary instructional materials for its deployment and use by the National Statistical Committee of the Republic of Belarus on the global computer network Internet
A necessary condition for submitting a report in the form of an electronic document is that a legal entity, its separate division with a separate balance sheet (hereinafter, unless otherwise specified, the organization) has electronic digital signature facilities received upon registration as a subscriber of the certification center of the republican unitary enterprise " Information and Publishing Center for Taxes and Duties" or a subscriber of the republican certification center of the State public key management system for verifying electronic digital signatures of the Republic of Belarus of the republican unitary enterprise "National Center for Electronic Services".
The organization submits a report on paper to the state statistics body at its location (state registration) by mail or courier.
3. Legal entities, their separate divisions that have a separate balance sheet, draw up a report, including data on the divisions included in their structure that do not have a separate balance sheet, located on the same territory (regional district, city of regional subordination, Minsk city).
Legal entities, their separate divisions that have a separate balance sheet, in the structure of which there are divisions that do not have a separate balance sheet, located in another territory (regional district, city of regional subordination, the city of Minsk), draw up a separate report for all structural divisions that do not have a separate balance sheet located within the same territory, while in the details “Information about the respondent” in the line “Territory of location of the structural unit” the actual location of these units is indicated (name of the district, city of regional subordination, the city of Minsk).
4. Departments (departments) of education, sports and tourism, ideological work, culture and youth affairs of urban (cities of regional subordination), district executive committees and local district administrations in cities draw up a separate report in relation to the apparatus and separate reports in relation to subordinate organizations, financed from their budget, for which accounting services are provided. At the same time, in relation to these subordinate organizations, a separate report is submitted on the types of economic activities related to section P “Education”, and a separate report on the types of economic activities related to section R “Creativity, sports, entertainment and recreation” of the national classifier of the Republic of Belarus OKRB 005 -2011 “Types of economic activity”, approved by the resolution of the State Committee for Standardization of the Republic of Belarus dated December 5, 2011 No. 85 “On approval and implementation of the national classifier of the Republic of Belarus” (National Register of Legal Acts of the Republic of Belarus, 2012, No. 43 , 8/24941) (hereinafter referred to as OKRB 005-2011).
The main departments of justice of the regional (Minsk city) executive committees draw up a separate report in relation to the apparatus and a separate report as a whole for the region (Minsk city) in relation to the compulsory enforcement departments, including district (inter-district), city, and city district compulsory enforcement departments.
In general, for the region (the city of Minsk), reports, including primary statistical data for structural units that do not have a separate balance sheet, are submitted (at the same time, a separate report is compiled for the regional apparatus located in the city of Minsk) in relation to:
regional (Minsk city) departments of the Ministry of Emergency Situations of the Republic of Belarus;
main departments of the Ministry of Finance of the Republic of Belarus by region (city of Minsk);
ships;
legal advice;
main statistical departments of regions and the city of Minsk;
regional and interdistrict inspections for the protection of flora and fauna of the State Inspectorate for the Protection of Fauna and Flora under the President of the Republic of Belarus;
regional (Minsk city) committees of natural resources and environmental protection;
prosecutor's offices of regions and the city of Minsk;
regional (Minsk city) departments of the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus;
regional (Minsk city) departments of the Department of State Labor Inspection of the Ministry of Labor and Social Protection of the Republic of Belarus;
regional state inspections for seed production, quarantine and plant protection;
regional branches of the Transport Inspectorate of the Ministry of Transport and Communications of the Republic of Belarus;
regional (Minsk city) departments of the Republican Center for Health Improvement and Sanatorium Treatment of the Population;
branches of republican unitary agricultural enterprises for breeding.
5. Data on separate divisions located outside the territory of the Republic of Belarus are not reflected in the report.
6. In column 3 of the details “Information about the respondent” the code of the organization attribute is indicated: budgetary - 1, non-budgetary - 2.
Budget organization is an organization created (formed) by the President of the Republic of Belarus, state bodies, including local executive and administrative bodies, or another state organization authorized by the President of the Republic of Belarus to carry out managerial, socio-cultural, scientific, technical or other functions of a non-profit nature, the functioning of which is financed from the corresponding budget on the basis of budget estimates and accounting of which is maintained in accordance with the chart of accounts approved in the prescribed manner for budgetary organizations, and (or) taking into account the peculiarities of accounting and reporting in accordance with the law .
7. When filling out the report, you should be guided by the Instructions for filling out statistical indicators on labor in the forms of state statistical observations, approved by the Decree of the Ministry of Statistics and Analysis of the Republic of Belarus dated July 29, 2008 No. 92 (National Register of Legal Acts of the Republic of Belarus, 2008, No. 222 , 8/19374) (hereinafter referred to as Labor Instructions).
8. If during the reporting period there was a change in the methodology for calculating labor statistics, then the data for the reporting period and for the corresponding reporting period of the previous year are presented based on the methodology adopted in the reporting period.
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When is it expected to use the work time sheet form 0504421 according to OKUD
The work time sheet form corresponding to OKUD number 0504421 (T-12 has a very similar name to it, so sometimes confusion can arise when applying a particular document) was introduced into business circulation by the Ministry of Finance of the Russian Federation, which issued order No. 52n dated March 30, 2015. This document is used for the same purposes as T-12, but is subject to use in government agencies.
The time sheet corresponding to form 0504421 also has a fairly similar structure to form T-12. Therefore, for an employee of the HR department, as a rule, there is no problem adapting to a document approved by the Ministry of Finance if he is accustomed to using the form from Goskomstat, and vice versa.
Purpose of the unified form No. T-12
So, first of all, we should tell you what the T-12 form is. This document is a time sheet for employees. It has its own meaning for different departments. For the HR department it is necessary for:
- Payroll for employees;
- Monitoring their discipline while adhering to the work schedule;
- Compilation of statistical reports on employees.
Accountants use it to establish the legality of wages, bonuses and other payments.
For the employee himself, these documents can serve as direct confirmation of continuity of work experience, proof of the right to a retirement pension, etc.
Important ! Employees of personnel departments should take into account that if an employee expresses a desire to receive a time sheet in form No. T-12 upon his dismissal, they do not have the right to refuse him this. This obligation of the employer is provided for by labor legislation.
Initially, this document was mandatory for record keeping, however, in 2013, the obligation to maintain records in this form lost its relevance. At the same time, the obligation to keep records of the working hours of the organization’s employees was not abolished, and the T-12 form turned out to be so convenient that many personnel records services did not stop using it.
Is the use of time sheets f. allowed in private companies? 0504421
The use of timesheets in form 0504421 is not prohibited for private companies. The fact is that from 01/01/2013, companies that are not directly required by law to use specific unified forms of primary sources are allowed to use any others. Therefore, a private company has the right to use, in order to monitor the time spent at work by hired employees, a time sheet on the form T-12, form 0504421, or another form developed independently. One way or another, the company must have such a document - due to the fact that, in accordance with the provisions of Art. 91 of the Labor Code of the Russian Federation, each employer must monitor the time spent at work by hired employees.
Read more about filling out the T-12 form in the material “Unified Form No. T-12 - Form and Sample” .
Nuances to consider when filling out form No. T-12
As a rule, the filling period is a month, therefore the date of generation of the timesheet should be the last day of the month for which the timesheet is compiled.
The form contains information about the weekends established by the employee’s work schedule in the letter B. If there are more days in the timesheet than in the month for which the timesheet is compiled, then it is necessary to designate the extra days with the value X.
Also, when filling out the T-12 form, you should take into account the presence of additional codes developed at the enterprise for recording working hours.
The reasons for all absences - business trips, vacations, stay in a medical institution - must be documented, that is, the personnel service must have orders for vacations and business trips, as well as sick leaves, etc. If the calculation of payment for days of absence is carried out on calendar days, for example, the calculation of sick leave benefits, then in all columns for the period of illness it is necessary to enter the reason for absence for all days of the period, including scheduled weekends. The same rule applies to business trips: if the order establishes the day of departure or return of a business traveler on a day off, then this day is indicated as the day of the business trip.
How are vacations indicated on the time sheet?
Unified forms for keeping records of employee visits at Russian enterprises T-12 and T-13 involve reflecting information about vacations using the codes given on the title page of form T-12.
These codes are presented in two varieties: alphabetic and digital. The use of both is equivalent. Moreover, the organization’s local regulations may also stipulate a certain mixed application option or involve the use of completely different codes. The employer also has the right to independently develop and use a report card form with symbols in it.
Let's see what designations apply to vacations.
Primary and additional leave
When an employee goes on regular paid leave, and the company uses the T-12 or T-13 form, the letter code OT or digital code 09 is recorded in the accounting table, which is given in the report card, for each day of the employee’s vacation.
If the rest is additional, then a different code is entered: OD (10).
Study and unpaid leave (administrative leave)
In the provisions of Art. 128 of the Labor Code of the Russian Federation, leave at the expense of the employee is divided into 2 types:
- provided by the employer voluntarily at the request of the employee - in this case, the DO code (16) is reflected in the timesheet;
- mandatory provided by the employer at the request of the employee - OZ code (17) is used.
Study leave also has 2 types according to labor legislation (Article 173 of the Labor Code of the Russian Federation):
- leave for study with preservation of earnings - reflected using code U (11);
- unpaid leave for passing entrance exams, sessions, state exams - is recorded in the report card using the UD code (13).
You can learn more about the legislative regulation of the provision of study leave in the article “Study leave under Article 173 of the Labor Code (nuances).”
Maternity and child care leave
Maternity leave provided in accordance with Art. 255 of the Labor Code of the Russian Federation, is reflected in the report card using code P (14). Child care leave provided under Art. 256 of the Labor Code of the Russian Federation, is fixed using the coolant code (15).
A scenario is possible in which an employee on maternity leave will work part-time. If this is so, then when recording her visits in the report card, the “double” code I (01) and OZH (15) will be used. These codes can be specified in one cell of the timesheet using the “/” symbol (for example, Я/Ож or 01/15), or you can add an additional line to the timesheet form.
Theoretically, there can be three codes in one cell. For example, if an employee agreed to go on a business trip and worked a day off there. In this case, the table will write: K/RV/Coolant (06/03/15).
What to put on your report card if your vacation falls on a holiday
In accordance with Art. 120 of the Labor Code of the Russian Federation, non-working holidays falling during the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave and are not taken into account.
Holidays established by regional legislation are also excluded from vacation (see Resolution of the Presidium of the Supreme Court of the Russian Federation dated December 21, 2011 No. 20-ПВ11).
It follows that holidays falling on vacation in the report card must be designated by code “B” or 26.
And if you want, you can set your own code for this. This was indicated by the Ministry of Labor in letter No. 14-2/B-370 dated April 27, 2017.
How to designate non-working paid days if the employee was at home in self-isolation? The answer to this question is in ConsultantPlus. If you don't already have access to the system, get a trial online access for free.
Results
The Russian legislator has introduced forms for monitoring the presence of employees at work, adapted for employers of any form (including companies, both private and public). Employers who are not government agencies have the right to use any form of appropriate accounting documents. However, the T-12 uniform continues to be one of the most comfortable.
Sources:
- Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
- Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
- Labor Code of the Russian Federation
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