Timesheet (form T-12): sample

Normative base

Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”
Order of the Ministry of Finance of Russia dated 03/30/2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities ( state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

Order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11/ “On approval of codes for types of income and deductions”

Which form of control sheet to choose?

Of the available accounting forms, enterprises can use unified forms approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

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

Accounting sheet form in form T-13 (if accounting is carried out automatically)

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the working time sheet - form 0504421 (a sample of 2021 is presented below), which is required for:

• bodies of state power and local self-government;
• off-budget funds;
• state and municipal institutions.

Work time schedule form according to form 0504421

The law does not specify which of the company’s employees should be responsible for monitoring working hours. Therefore, the manager can appoint any subordinate responsible for this work. But usually such responsibilities are assigned to personnel department employees and department heads.

A correctly compiled 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, absence).

Based on this data, salaries, various types of compensation and payments are subsequently calculated. If internal documents stipulate penalties for regular violation of labor discipline, correctly filling out the work time sheet 0504421 (sample of completion below), T-12 or T-13 will help you find out which of the employees should be held accountable.

What are the differences between the T-13 and T-12 uniforms?

As you already know, there are two well-developed forms of the document, and the legislator does not limit the employer in choosing the form that can be filled out in the process of recording working time. These forms are almost identical, but there are still certain differences. Practice shows that modern employers most often give preference to the T-13 form, since it is easier to prepare.

Shape differences:

1. Form T-12 also contains columns for the days of the month that relate to a clearly defined employee, but these lines are located horizontally. As for the T-13 form, they are divided into two parts and are parallel. That is, in fact, in the T-13 form, you indicate all the data about visiting work in the first lines, in the second lines you indicate the amount of total working time in hours. It's more convenient;
2. It should also be said that for each employee in the T-13 form, four lines are allocated regarding the reasons for absence from the workplace, which allows you to control all the nuances of absenteeism and the presence of valid reasons. In the T-12 form, such data is also reflected, but only two lines are allocated for them;
3. Form T-13 contains a final part, which is not reflected in form T-12. In fact, the first option reflects not only information about the attendance and absence of each employee, but also the codes of payment types, which allows accountants to quickly navigate the issue of calculating payment for work performed.

In the specified form there is a special department that reflects all the data on the accrual of funds as payment for activities, taking into account time worked, vacation pay, absences, etc. That is, in fact, by indicating all the data on recording total working time, the opportunity is formed correct and fairly fast accrual of funds in the accounting department. The document must indicate cash payment codes. These codes are indicated exclusively in digital values:

• 2000 – accrued wages provided in the form of wages;
• 2012 – the amount of vacation payments, which is determined by the next vacation schedule for each employee.

This section also necessarily indicates the corresponding account, that is, a specialized account from which all costs for paying for activities are written off.

The number of days or hours worked is also indicated, taking into account a certain type of remuneration. For example, standard working hours (days of attendance) are entered, and information on travel and vacation pay is entered. The code of the type of payment and the account number from which the process of crediting the payment for certain working hours of the employee will be carried out.

Where to get requirements for form design

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

The company decides independently which symbols - letters or numbers - to use. This is an unimportant point. But there are two ways to write data in a timesheet:

• attendance or absence is noted every day - continuous filling;
• indicate only “deviations” - lateness, no-shows, work on weekends, downtime. This method is also used for cumulative recording of working time.

Automatic filling

The working time sheet is kept and filled out according to the production calendar of the Russian Federation approved by the Government and the work schedule of a 5-day 40-hour work week. The timesheet is filled out based on the following data:

• production calendar;
• vacations;
• sick leave;
• employment document;
• dismissals.

Working with a production calendar

1C programs contain a production calendar that corresponds to all Russian holidays and weekend transfers, which are approved by the Government of the Russian Federation. But you don’t have to leave it this way; you can make changes to it. For example, add regional weekends.

To do this, go to the Main Menu, then open All functions - Directories. Next - Production calendars.

The production calendar in “1C: Accounting 8 edition 3.0” should be configured every year.

In order to take into account the data from the “Vacation” and “Sick Leave” documents when filling out the work time sheet, you must check the “Keep records of sick leave, vacations and executive documents” checkbox in the payroll settings.

Step-by-step instructions for filling out the T-12 report card

Let’s assume that in an organization, time recording is done manually and separately from accounting for payroll payments to personnel. Our organization is commercial, and the manager gravitates towards State Statistics Committee forms. We will show you how to fill out the first part of the unified T-12 form.

Block 1

We fill out the first page of the report card, which contains general information about the organization itself, the reporting period, as well as alphabetic and digital symbol codes.

Step 1. Enter information about the full name of the organization.

Step 2. Enter the name of the department or division of the organization. If the organization does not have structural divisions, leave the field blank.

Step 3. Enter the corresponding eight-digit code.

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

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

Block 2

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

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

Or it may happen that the employee comes to work just before submitting the schedule to the accounting department, so it is recommended to keep actual records either in pencil or in a separate document, which can be redone ten times before the final entry of information directly into T-12.

Step 6. Assign the first serial number.

Step 7. Write down the last name, initials and position of the specific employee.

Step 8. Enter the personnel number (can be found in the appointment order or in the employee’s personal card T-2).

Step 9. We enter the relevant information into the attendance and absence columns by day of the month, and this information is reflected in two columns:

• in the top column the corresponding code is indicated (alphabetic or numeric, depending on what you like);
• The duration is indicated in the bottom column.

The example shows the procedure for maintaining a timesheet for an organization during a five-day period. How to fill out a timesheet correctly with a six-day work schedule? Everything is the same, but there will only be one day off, not two.

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

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

Step 12. We count the total number of days and hours worked per month.

Step 13. Enter the number of days of absence or no-shows, including the 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 check the obtained figures with the production calendar to ensure that the number of days off and working hours correspond. If something doesn’t match, we look for the error or prepare to explain the reasons to management.

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

Completed sample accounting schedule

Filling out the report form 12 “Labor Report”

Belstat specialists answered questions that arise when filling out state statistical reporting in Form 12-“Labor Report” (hereinafter referred to as the report in Form 12-), taking into account the changes that come into force on January 15, 2021.

Natalya Aleksandrovna Voevodina

Head of the Department of Wage Statistics of the Main Department of Labor Statistics of the National Statistical Committee

What types of organizational expenses should not be included in the payroll??

The list of such payments is named in paragraph 70 of Instructions No. 92.

The payroll fund (line 02 of the Form 12-report) includes payments accrued to listed and unlisted employees and external part-time workers. The list of such payments is named in clauses 58 - 66 of Instructions No. 92.

Payments and expenses that are not reflected in the wage fund are defined in clause 70 of Instruction No. 92. For example, when filling out a report on Form 12-the cost of flowers purchased for holidays, anniversaries, special and other events, and expenses for holding evenings of rest, payment for vouchers for employees and members of their families for treatment, recreation, excursions and travel at the expense of the organization, payment for subscriptions to health groups, classes in sections, clubs, communication services, subscriptions to newspapers and magazines for personal use, and more.

Does the Form 12 report include remuneration to members of the supervisory board?

Turns on.

Remuneration to members of the supervisory board who are on the payroll of the organization is included in the payroll fund (line 02 of the Form 12-t report) <*>. If a member of the supervisory board is not an employee of the organization, then his remuneration is taken into account as part of the wage fund for non-payroll personnel (lines 02 and 04 of the Form 12-report) <*>.

Let us note that the specified remuneration for civil servants - representatives of the body exercising possessory supervision is taken into account when filling out a report on Form 12 at the place of their main work <*>.

How should vacation pay for the current and future months, as well as vacation pay for main and additional vacations, be included in the payroll?

Proportional to vacation days falling in the corresponding months.

Vacation pay for main and additional vacations is included in the wage fund of the reporting month only in the amount attributable to vacation days in the reporting month. Amounts due for vacation days in the next month are included in the payroll of the next month <*>.

How are external and internal part-time workers, as well as their remuneration, reflected in the Form 12 report?

External part-time workers are not included in the payroll and average number of employees. In Form 12, such employees are reflected in columns 5 and 6 of Section II and columns 13, 14 of Section V. Moreover, they are taken into account in proportion to the time worked <*>. As an example of calculating the average number of external part-time workers, you can use the example of calculating the average number of employees who worked part-time in accordance with the employment contract <*>. The wage fund for external part-time workers is reflected in lines 02 and 03 of Section I and as an integral part of the wage fund reflected in columns 5 - 8 of Section V.

Internal part-time workers are reflected in the report on Form 12 in the average and payroll numbers on lines 01 and 16 of Section I (in this case, line 16 is filled out only in the report for January - December), in columns 1 and 2 of Section II and in columns 1 to 4, 9 and 10 of Section V. When determining the indicators of these lines, it is assumed that internal part-time workers are taken into account in the payroll as one person (whole unit) <*>. The wage fund of such employees is reflected in the aggregate under the main employment contract and under the part-time contract in line 02 of Section I and in columns 5 - 8 of Section V.

The report for January - December contains data on the wage fund of women, incl. external part-time workers are reflected in line 17 of section I.

When determining the payroll and average number of employees for the reporting period, these indicators are summed up for the months of the reporting period and divided by the number of these months. At the same time, are the data for each individual month rounded to whole units or are they taken into account with an accuracy of tenths?

Indicators for each month of the reporting period are used, rounded to whole units.

The average payroll number of employees for the period from the beginning of the year to the reporting month inclusive (based on it and the average payroll number) is determined by summing the average monthly number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months for the period from the beginning of the year, respectively, by 2, 3, 4...7...12 <*>.

The average number of employees for the reporting month is reflected in the report on Form 12, rounded to whole units.

When filling out a report in Form 12, these indicators for the reporting period are calculated based on the information presented in this report for the corresponding months, i.e. subject to rounding to whole units. Examples of calculating the number of employees for the period are presented in Appendix 1 of Directive No. 92.

How to correct an error in the data of the submitted report 12th?

Corrections are made to the data for the last reporting period.

In the report on Form 12, data is presented on an accrual basis; it is also provided for their completion for the corresponding period of the previous year. In this regard, if an error is discovered, there is no need to submit a new Form 12 report for the period in which the error was made; corrections are made to the primary statistical data presented in the report for the last reporting period <*>.

From January 15, 2019, the Form 12-report must be completed taking into account the changes made to the instructions for its completion. What should you pay attention to?

From January 15, 2019, changes will come into force regarding the procedure for reflecting the number of employees hired for additionally introduced jobs (line 111 of the report form 12-t <*>).

Thus, the number of employees hired for additionally introduced jobs does not reflect data on employees hired for work that in the last six months before the conclusion of the employment agreement (contract) was performed in this organization by an individual under the GAP. For example, if an employee was hired in January 2021 for an additionally introduced workplace as a plumber under an employment contract, and at the same time, during the period from July to December 2021, a GPA was not concluded with an individual to perform this work in an organization with an individual, then this employee refers to the number accepted for additionally introduced jobs.

Also, line 111 does not reflect employees hired for additionally introduced staff positions in certain professions (positions), if this structural unit already has vacancies in these professions (positions) (until these vacancies are filled). For example, the organization had 5 vacancies for programmers. In May, two more staff positions of programmers were added for the new project, for which two new employees were hired. However, five vacancies remained. The reception of these employees will not be reflected on line 111 in the Form 12 report for May. In June, four more programmers were hired to fill existing vacancies. In the report for June, line 111 should reflect 1 person. In other words, before the introduction of additional places in the organization there were 5 vacancies. Additionally, two more vacancies were introduced. 6 people were hired. Thus, 5 vacancies that existed before the introduction of additional jobs were filled, and one employee filled the additionally introduced job. It is reflected in the report on line 111.

Also, line 111 of the Form 12-report does not reflect workers hired by the labor, employment and social protection authorities to jobs created for the employment of the unemployed to gain practical work experience in the acquired profession, specialty (specialty area, specialization), qualifications .

Resolution No. 66 introduced changes to the wage thresholds for determining high-productivity jobs by type of economic activity.

Yulia Vasilievna Barkovskaya

Consultant of the Department of Wage Statistics of the Main Directorate of Labor Statistics of the National Statistical Committee

The average number of employees of the organization for 2021 exceeded 100 people. From 2021, the organization will begin to submit reports in Form 12. Some information in this report is for both the current and previous year. In this situation, is it necessary to reflect data for the previous 2018 in the report for 2021? ?

Yes, it is necessary.

An organization that will begin reporting on Form 12 in 2021 must report data for the reporting period, as well as for the corresponding period of the previous year (2018).

According to the bonus regulations in the organization, the bonus for the previous month is awarded in the current month. The employee was fired in November. The bonus for November was awarded to him in December. Is this bonus included in the payroll when filling out the Form 12 report for December?

Yes.

The bonus for November, accrued in December to a dismissed employee, is reflected in the report on Form 12 for December in lines 02 “Wage fund for employees on the payroll and non-schedule and external part-time employees” and 04 “non-schedule staff, including citizens who performed civilian work.” legal contracts" <*>.

The organization paid financial assistance for the school year to all employees with children aged 3 to 18 years. Is this financial assistance reflected in the Form 12 report?

No, it is not reflected.

Financial assistance for preparation for the beginning of the school year, paid to parents with student children, is not reflected in the report of Form 12 <*>.

By the New Year, the organization pays all employees at its own expense, incl. those on parental leave until they reach the age of 3 years, financial assistance. She also gives employees gifts for children. Are the specified financial assistance and the cost of gifts taken into account in the wage fund (line 02 of form 12-t)?

Financial assistance is taken into account, with the exception of financial assistance accrued to employees on parental leave before the child reaches the age of 3 years. There is no cost for gifts for children.

Material assistance accrued to employees by the organization for the New Year is included in the wage fund when filling out a report in Form 12 <*>. However, financial assistance for the New Year accrued to employees on maternity leave, in connection with the adoption of a child under the age of three months, for caring for a child until he reaches the age of three years, is not reflected in the wage fund when filling out form 12-t <*>.

The cost of gifts purchased for the New Year for children is not included in the payroll <*>.

Are temporary disability and maternity benefits taken into account in the employees' wage fund (line 02 of the Form 12-report)?

Benefits from the Social Security Fund are not taken into account.

Benefits for temporary disability and pregnancy and childbirth, paid from state social insurance funds, are not reflected in the wage fund when filling out a report on Form 12-t <*>. We also note that payment for days of temporary disability at the expense of the organization’s funds accrued in excess of the amounts of temporary disability benefits or accrued without the assignment of temporary disability benefits is taken into account as part of the wage fund when drawing up a report in Form 12-t <*>.

While on maternity leave until the child reaches the age of 3 years, an employee in the same organization works part-time on the terms of 0.5 monthly working hours. Is it taken into account in the average number of employees (line 01 of the Form 12-t report) ?

It is taken into account in proportion to the time worked.

At the request of persons, while on parental leave until the child reaches the age of three years, they can work in their main job (in another profession, position) or another place of work on a part-time basis (no more than half of the monthly working time standard) < *>.

Data about an employee who is on parental leave until the child reaches the age of three years and works in the same organization as an internal part-time worker on the terms of 0.5 monthly working hours is reflected in the report on Form 12 as a payroll employee . At the same time, in the payroll number such an employee is counted as one person (a whole unit) <*>, in the average payroll number (line 01 of the report form 12-t) - in proportion to the time worked <*>.

Data about an employee who was transferred to part-time work several times during the reporting period at the initiative of the employer is reflected in line 100 of Form 12 only once. What data should be indicated in column 1 “For the last month of the reporting period” and column 2 “For the reporting period” of this line in the report for December in the following situations ?

Situation 1. In November, 10 employees were transferred to work on a part-time basis at the initiative of the employer. In December, they continued to work under these conditions, and the rest of the workers continued to work under full working hours.

Situation 2. In November, 10 employees were transferred to work on a part-time basis at the initiative of the employer. In December they continued to work under these conditions and five more workers were transferred to part-time work.

Situation 3. In November, 10 employees were transferred to work on a part-time basis at the initiative of the employer. In December, two of them returned to work full-time, while the other three were transferred to part-time.

On line 100 of the report on Form 12 for December, you must indicate the following data on the number of employees who worked part-time (day, week) at the initiative of the employer:

Instructions for filling out form T-13

There are several differences between the T-12 and T-13 report cards, but in general they are identical and are filled out according to the general rules. T-12 is allowed to be kept only for recording hours worked, without section 2 “Calculation with personnel for wages”. If an enterprise uses Form T-13, then it must be filled out 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 types of remuneration approved by Order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/. It is large because it includes all possible types of income of citizens. But for the accounting sheet you only need a few codes, and they are presented in the table.

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

Columns 7-9 are given to indicate:

• code of payment type (income);
• correspondent account;
• days due for payment.

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

Completed example of form T-13

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

As for the corresponding account, it can be indicated only once - above columns 7-9, if it is the same for everyone. But if you always enter it in column 8, they won’t consider it an error either.

Time sheet form T-13 - sample filling

First of all, it is worth noting that filling out the form can be done in two ways:

• All attendances and absences from work are recorded daily;
• Only absenteeism, lateness and other deviations from the normal working day are noted.

Our sample timesheet uses the first time tracking method.

First of all, you need to enter data about employees going to work during the month in the time sheet. The T-13 form for this purpose has a table in which a separate line is filled out for each employee.

Columns 2 and 3 include the full name, position of the employee, and his personnel number.

Column 4 records attendance and absence from work. For each calendar day of the month there is a separate cell, the code designation is indicated at the top, and the number of hours worked for that day is indicated below. It is possible that the bottom cell is not filled in, but working hours are recorded in days.

Code designations can be found on the title page of the report card, form T-12.

In the sample below for filling out the T-13 form, the following letter codes were used to record working hours:

• I – the day has been fully worked;
• B – day off;
• K – the employee is on a business trip;
• B – on sick leave;
• OT - on vacation.

At the end of the month, you should calculate the number of days and hours worked in the first and second half of the month, for this the timesheet has columns 5, 6. In the fifth - the upper cell reflects the number of days worked for the first and second half of the month, in the lower cell - the number of hours worked for each half of the month. In the sixth, the number of days worked (upper cell) and hours (lower cell) for the entire month is indicated. The figure below shows an example of filling out columns 1-6 of a time sheet.

An example of filling out columns 1-6 of a timesheet (form T-13)

Columns 7-9 of the T-13 form contain information that is useful for calculating wages.

For each type of remuneration there is a separate code designation, for example:

• 2000 is a code for wages and travel allowances;
• 2012 – code of the timesheet for payment of vacation pay;
• 2300 – code when paying for sick leave, etc.

Our example of filling out a time sheet contains the three codes indicated above.

If only one type of remuneration is used for all employees, then the following data should be filled in:

• wage type code - column 7-9 at the top, the same for all employees;
• correspondent account – an account to which costs for a given type of remuneration are attributed;
• Columns 7 and 8 remain empty;
• 9 – number of days (hours) worked per month for each employee.

If several types of remuneration are used, then all three columns must be filled in: 7, 8, 9.

The seventh contains the labor remuneration code, the eighth the account for allocating costs for this type of payment, the ninth the number of days or hours corresponding to this type of payment. This data is filled in for each employee indicated in the time sheet.

The remaining columns of the table contain information about the reasons for absences and lateness of employees.

It also has its own codes for the reasons for absences, for example:

• K – business trip;
• B – sick leave;
• OT – vacation, etc.

Next to the reason code, the number of hours or days of absence of the employee for this reason is indicated. Filling out time sheets is usually the responsibility of heads of departments or divisions or HR employees.

Filling out a time sheet according to form T-13 (columns 7-13)

To organize personnel records in a company, beginner HR officers and accountants are perfectly suited to the author’s course by Olga Likina (accountant M.Video management) ⇓

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

Time sheet 52n (filling sample 0504421), approved by the Ministry of Finance, is externally similar to T-12 and T-13, but without a section reflecting settlements with personnel. The document is drawn up according to the rules prescribed in the Order.

First, enter the information in the header part of the form:

• reporting period;
• name of the institution;
• type of report card - primary or corrective (the latter is submitted if errors are identified);
• date of formation of information;
• OKPO code;
• adjustment number - 0 (zero), if the primary time sheet, and then in order - 1, 2, 3, etc.

The content (tabular) part can be maintained in 2 ways, indicating:

• cases of deviations from the normal use of working time;
• actual hours worked.

In the first case, only those employees who had deviations from the schedule approved by the organization are recorded in the timesheet. The hours of deviations are written in the upper half of the line, and the symbols and hours of work at night are written in the lower half of the line. If one employee had two types of deviations per day, then his name is recorded twice. In this case, the lower part of the line is written in the form of a fraction, where the numerator is a symbol of the type of deviation, and the denominator is hours of work.

Officials have developed their own list of symbols for the form, but it can be supplemented with other symbols. You can see the list of approved signs below.

If the organization decides to reflect the actual costs of working time, then the hours are also written down at the top of the line, and a letter designation is placed at the bottom. Absences are marked with separate symbols, depending on the reasons for absence.

A few examples of what a timesheet might look like using different methods of recording data. Let's say Petrov's employee A.A. from September 10 to September 13, 2021, she was on a business trip, her colleague Ivanova T.A. I was on vacation from September 19 to 30. Employee Sidorov V.A., who works 12 hours in a shift schedule (2/2), was granted leave at his own expense twice in September - on September 7 and 23. If you fill out the timesheet only in case of deviations, it will look like this:

If an organization records actual working hours, then with the same initial data the time sheet looks different:

The last thing left to do is sign and submit it to the accounting department.

An example of filling out a time sheet, form 0504421 (new)

What programs are used to keep timesheets?

To fill out timesheets automatically, you must either buy a program (but you will 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 workers on site, their hours arrival and departure, periods of work and rest of employees, etc.

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