An act of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific job. Form N T-73

Enterprises can enter into fixed-term contracts with employees, limited by the duration and volume of work. The need to hire an employee to perform a specific task arises when the organization lacks the employee’s qualifications that meet the requirements or the need to carry out work of a one-time nature. When drawing up a fixed-term contract, the conditions, terms, payment procedure, responsibility and a document confirming the execution of work are stipulated.

Application of the act form T-73

The need to draw up a document arises when documenting the results of work performed once. Hiring an employee to perform one-time work should not bear the characteristics of an employment contract of an indefinite duration. The act is drawn up upon completion of the work or stage under the contract, which has:

• Limited validity period - the date or departure of the absent main employee.
• Characteristics of a fixed-term type of contract.
• A specific list of tasks.

A fixed-term contract is concluded when performing seasonal, temporary work, in the absence of the main employee, or in cases where the work requires certain skills that are not available to the company’s employees. A complete list of works for which a fixed-term type of contract is used is indicated in Art. 59 Labor Code of the Russian Federation.

If the employee violates obligations, the contract may be terminated early at the initiative of the employer. The basis is a violation of labor discipline, routine, labor safety rules, or failure to complete tasks on the part of the employee. Failure to fulfill obligations on the part of the employer is disputed in the labor commission and judicial authorities.

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Certificate of acceptance of work performed under a fixed-term employment contract (Form No. T-73)

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Acceptance and delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific job is formalized by an act in the unified form No. T-73.

The act confirms the completion of the work for the duration of which an employment contract was concluded, and is the basis for the final or phased calculation of payment amounts for the work. It is drawn up by the employee responsible for accepting the work performed, approved by the head of the organization or a person authorized by him and submitted to the accounting department for calculation and payment of the amount due to the contractor.

Unified form No. T-73

Approved by resolution

Goskomstat of Russia

dated 01/05/2004 No. 1

form t 73

acceptance under a fixed-term employment contract

Form of document indicating the completion of the task

Work or tasks performed under a fixed-term contract must be transferred by the performing party and accepted by the ordering party. To confirm the fact of transfer of labor results, an act of form T-73 or another document developed by the enterprise is used.

The unified form was approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1. The form used in the company must be approved in the annex to the accounting policy as part of working primary documents. Forms developed independently include the mandatory details necessary for maintaining primary accounting records. You must enter the following in the form:

• Data about the enterprise and structural unit.
• Document details – date of preparation and number assigned according to the registration log.
• Information about the contract on the basis of which the work was carried out.
• Information about the person, the task being performed, the deadlines for implementation.
• Information about the parties and persons responsible for the delivery and acceptance of completed work.

Based on the drawn up act, a settlement is made with the employee.

general information

The T-73 form is unified. It was put into operation by Decree of the State Statistics Committee of Russia No. 1 of January 5, 2004. Since the beginning of 2013, it has become recommended for use. This means that organizations have the right to choose which forms they will use in their work: their own or unified ones.

Important! When developing your own forms, you must remember that the documents must contain a number of mandatory details, otherwise the papers may be considered invalid. And the decision about which forms to work with needs to be enshrined in the accounting policy.

The document is filled out by the employee whom the manager has appointed responsible for accepting the result of the temporary worker’s work. 2 copies of the act are required: for the employee and for the accounting department.

You can enter data into the form manually or on a computer. Signatures must be provided by all employees in their own hands.

Deadlines for drawing up an act of form T-73

When registering an employee to perform a specific task, the parties stipulate the deadline for completion and the procedure for accepting the work. The result of the work can be accepted upon completion of the work or in parts, with a report drawn up for each stage of implementation. Stage-by-stage execution of the act is required to make payments to the person. The form is drawn up in 2 copies, one of which is provided to the employee, the second is sent to the accounting department for calculation.

The form is drawn up by a person appointed by the manager to verify compliance with the requirements of the work performed and acceptance of the result. The act is approved by the head of the enterprise or another authorized person (for example, a deputy).

Description of the act

Acceptance of work entrusted to a specific employee in accordance with a fixed-term employment contract presupposes that a corresponding act is drawn up for proper registration and accounting.
This document assigns the following responsibilities to the employer:

• providing the employee with the agreed work;
• ensuring proper working conditions;
• timely and full payment of wages.

The employee’s responsibilities are as follows: personal performance of the labor function provided for by the fixed-term contract, as well as strict adherence to the labor regulations adopted at a particular enterprise.

The conclusion of a fixed-term employment contract, in accordance with the norms of the Labor Code, occurs in the following cases:

• required to perform the duties of a staff member who is temporarily absent;
• when temporary or seasonal work is necessary;
• a person goes to work abroad;
• when it is necessary to perform work that is not part of the company’s traditional activities or is associated with a temporary expansion of production or the list of services provided;
• when employees are accepted into an organization that will operate for a strictly defined time, to carry out clearly defined work;
• the person being hired is required to carry out some work, the completion date of which is unknown;
• when work is performed during practice or internship;
• when a person will hold an elected position or be a member of an elected body for a certain period of time;
• a person registered with the employment service is sent to perform temporary and public works;
• when a citizen undergoes alternative civilian service.

An act of acceptance of work can be executed during the final or stage-by-stage payment under the employment contract.

This act must certainly contain:

• name of the completed works;
• from the cost provided for by the provisions of the agreement previously signed by the parties;
• the amount to be paid;
• conclusion regarding the volume, level and quality of completed work.

Drawing up the act is the responsibility of the employee who is responsible for accepting the work, after which it is approved by the manager or a person with due authority. It is required to fill out two copies, one of which is given to the person who carried out the work, and the second is sent to the accounting department for payroll calculation.

Procedure for drawing up form T-73

At the time of drawing up the act, the work under the contract (or part thereof) must be completed. Filling out the form is easy. All data is entered according to the request for each position.

Next, the document is transferred to the accounting department for payment in accordance with the amount specified in the act. The transfer of the document to the accounting department is carried out by the responsible person who supervises the execution of the assigned task.

Contents of the act

The application of the act is possible both in the case of cooperation between the employer and employees under employment contracts and civil law ones. It is planned to draw up an act not only for the final payment after completion of all work, but also for a phased one.

The form of this document is filled out with the obligatory entry of the following information:

• descriptions of the nuances of the work being carried out;
• their value stipulated by the contract;
• the total amount provided for payment to the employee;
• feedback regarding how well the work was carried out, in what volume and at what level.

All this information is entered into the act with reference to the agreement previously concluded between the parties. The completed form serves as the main basis for making payment for completed work.

This act is included in the category of primary documentation, the use of which has been optional for accounting since 2013. However, those primary documents that were established by the relevant authorities, as before, must be completed without fail.

Sample of filling out form T-73

Recommendations for filling out form T-73

The composition of the act data is determined by the document itself. Filling out the document line by line according to requests ensures the complete composition of the required information. When entering data, important conditions are:

• Filling out the company details in accordance with the constituent documents.
• The persons indicated in the document must have the right established by the order or job description.
• When replacing the responsible person, the details of the employee temporarily performing the duties are indicated.
• The details of the work performer and the signature are entered manually by the person himself.

The act is completed manually or electronically using original or certified signatures of persons.

Use of electronic signatures when approving an act

Primary accounting documents are allowed to be generated electronically using an electronic digital signature, with the exception of information media that require special protection. The organization's records must define the procedure for maintaining electronic document management and the circle of persons entitled to receive an electronic signature.

In internal documents, a simple electronic signature (SES) is often used, confirming the creation of the document by the account owner who has access to the information system. In cases where additional protection of information is necessary to ensure that there are no changes after signing with an electronic signature, an electronic digital signature issued by a certification center is used.

When signing the T-73 act with an electronic digital signature, certain difficulties arise.

The document is the basis for settlement with the employee, which is taken into account when ensuring the storage of documents. Forms T-73 relating to employee benefits require preservation for 5 years, and in the absence of personal accounts - 75 years. The duration of archiving is taken into account when creating documents in electronic form. Documents signed with an electronic signature must be stored in electronic document databases along with certificates confirming the authenticity of the signatures.

In what cases is this document needed?

In some situations, a company does not have its own employees with the necessary qualifications to perform a certain one-time job, or there simply are not enough workers to complete a certain project on time.

Replenishing the staff with new employees for the sake of this does not make sense, since in the future they will have to pay salaries regularly, while they will not be fully loaded.

Similar situations may arise if it is necessary to carry out certain repair, construction and restoration work, design, agricultural and many others. The solution is usually found through the conclusion of fixed-term employment contracts between the employer and third-party employees.

After the work is completed, the above-mentioned primary document is drawn up, that is, an act on the basis of which all calculations and payment of due wages are made.

If the enterprise does not have the T-73 form provided for such cases, then the use of the T-55 form is permitted by law.

The act of acceptance and transfer of a building (form OS-1a) is a document on the basis of which the transfer of an immovable fixed asset is made from one owner to another. T-60 forms can be found here.

Errors that occur when filling out the form

The main errors when drawing up an act arise in the absence of the required details of the primary document.

The form of the primary document, drawn up in violation of the requirements or completeness of the details, is considered invalid and cannot serve as a basis for including the amount in the confirmed expenses of the enterprise.

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Features of drawing up an act in service programs

When making settlements with an employee hired under a fixed-term contract to carry out a certain amount of work, the fact that the hired person has all the rights along with regular employees is taken into account. The contractor under a fixed-term contract has the right to receive social guarantees, including employer contributions to funds that give the right to insurance. The settlement with the employee is made in the program that accompanies payroll.

Standard configurations of salary programs do not contain an act form. The form is filled out in an office program or the document is included in the forms used. For the program used by the organization, it is necessary to refine the list of available forms by creating an external printed document into which data will be entered from the working configuration. The form is added to the list of forms used through the additional reports function.