How to put unpaid leave on your timesheet

Symbols in the time sheet in 2020

The report card can use alphabetic or numeric codes to indicate a particular event, for example, attendance at work has the letter I or 01 in digital expression, absenteeism - PR or 24, additional days off without pay - NV or 28. You
can find the required code using the table.

Timesheet codes (2020) - a complete list of alphabetic and numeric characters - are contained on the first page of Form T-12.

It should be noted that the unified form T-12 can be used in any organization, regardless of the form of ownership, except for budgetary institutions.

In budgetary institutions, an accounting form is used, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, which uses other digital and letter designations in the working time sheet.

Other codes

The accounting document also uses other codes for the 2021 working time sheet: in columns 5 and 6, the amounts of hours worked are calculated - there are no conventional signs here. But column 7 contains payment codes.

They are similar to those used in the 2-NDFL certificate. They are indicated 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 - main working period;
• 2012 - vacation pay;
• 2300 - sick leave benefit.

It's worth clarifying here. The question often arises: what is the definition of leave without pay or downtime due to the fault of the employee. Obviously, column 7 will remain empty. If the salary is not paid, then there is nothing to reflect in it.

And the letter designation in the working time sheet is DO (16) or OZ (17), depending on the basis for granting leave. RP (31) means downtime due to the fault of the employer. Thus, the DO and RP codes are required to be entered in the time sheet. The same rule is relevant for indicating absenteeism, suspension and other similar cases.

No-show codes are entered in columns 10 and 12, and missed hours or days are summed up in columns 11 and 13.

The form is valid for 31 days. For a month with 30 or 28 days, the missing days must be marked with a cross.

In what cases is the NN code used?

The NN code, or the absence of an employee for unknown reasons, is entered every time and as long as the employee is not at work and the responsible person does not have documents about the reasons for his absence. Even if the manager of the absent person swears that the employee is absent (PR code), do not rush to put this code in the primary accounting documents, wait until the person brings a document explaining his absence. Otherwise, it may happen that a time sheet with an incorrect code is submitted to the accounting department, and then it turns out that the employee was absent for a good reason, and then changes will have to be made to the primary accounting documents.

How to designate

To reflect unpaid leave, the legislation provides for special codes: alphabetic and numeric. To indicate leave without pay, the timesheet uses:

• letter code “DO” or numeric “16”, if unpaid leave is granted to the employee with the permission of the employer;
• letter code “OZ” or numeric “17”, if unpaid leave is provided in accordance with the current legislation of the Russian Federation.

The same codes are also used when providing unpaid leave for several hours. How is leave without pay noted on the report card? Hours worked are designated as attendance - by the letter code “I” or the numeric “01”. Vacation time is reflected in the time sheet with the codes “DO”/”OZ” or “16”/”17”. The employee’s work on such a day is paid in proportion to the hours worked (Part 2 of Article 93 of the Labor Code of the Russian Federation).

If you find an error, please select a piece of text and press Ctrl+Enter.

Are days off noted on the timesheet when an employee is sick?

When an employee is on sick leave, code B (temporary disability) is assigned for the entire period of temporary disability, including weekends and holidays.

Read more: How sick leave is paid on weekends

A similar complete registration is carried out when employees are on maternity leave (P), on parental leave when they reach the age of three years (OZ) and unpaid leave (UP).

How sick leave is noted on the report card

Correctly marking sick leave on a time sheet is a pressing task that arises in the practice of a personnel officer. The solution requires certain professional knowledge and consideration of all the nuances.

This article will help young professionals understand how to keep a time sheet and mark sick leave on it.

What is a timesheet for recording employee activities?

A time sheet for recording working time is a primary document that contains basic information about the employee’s activities: number of vacations, attendance, business trips, absenteeism, etc.

Its maintenance is the responsibility of all organizations.

It is needed for:

• control over compliance with the labor regime;
• obtaining reliable information about hours worked;
• correct determination of wages;
• compilation of statistical reporting for supervisory authorities.

The document should not contain errors or corrections, as it is presented to the tax office and statistics service.

Employee activities are recorded using one of the unified forms:

• No. T-12 – designed to determine working days (hours) and payments;
• No. T-13 - necessary for enterprises solely to determine working hours. It is used for automatic recording of appearances and no-shows by access systems.

The document in question is filled out using the 1C program for accountants.

What does a HR manager need to know?

To correctly fill out a sick leave certificate, a human resources specialist must know the methods for filling out a timesheet:

• Continuous registration - involves keeping records of all events (arriving at work, shortened working hours, vacation, etc.).
• Registration of deviations - only violations of the regular schedule are recorded (vacation at your own expense, sick leave); in their absence, the box remains empty.

The correctness of the timesheet is checked by the labor and tax inspectorates.

The slightest violations threaten huge administrative fines, because these errors entail incorrect calculation of wages and taxes.

Step-by-step filling algorithm

Form No. T-12 report card contains two lines in 4-6 columns.

There must be good reasons for affixing the code, supported by documents.

Let's figure out how to put sick leave on your report card.

To do this you need to perform three steps:

1. Select the accepted designation. In this case it is the letter "B".
2. Write the code in the top row of the table on the days the employee is absent. If the reasons for absence are unknown or it is impossible to confirm them with a doctor’s certificate, the code “NN” is entered.
3. Determine the total number of days and hours worked. The specialist must summarize the numbers noted in the second line of columns 4-6, and write the results in columns 5 - 13.

The calculation does not take into account:

• weekend;
• absenteeism;
• absences for temporarily unknown reasons;
• days of absence due to illness;
• business trips.

The number of days absent from work is determined individually and is noted in columns 14-16. After this, the total number of days off is summed up and entered in column 17.

The most common symbols are shown in the table:

A complete list is available in form template No. T-12:

Time sheet (unified form T-12)

Examples

№ 1:

Solovyova I.E. works at the main job and part-time for 1 year 8 months. She has been on sick leave since September 2014, and will go on maternity leave in April 2021.

A certificate of incapacity for part-time work is not paid, since the length of service is less than 2 years.

HR department specialists marked the sick leave on the time sheet for the period from September to April with the designation “T”. In April they will have to put the code "OZH".

№ 2:

CJSC Molochny Bereg has established a five-day work week.

It is necessary to fill out the accounting sheet for the first half of October based on the initial information:

How are holiday days designated?

If, when an employee is on annual basic paid leave (PA) or on annual additional paid leave (AP), a public holiday falls during the period of his rest, in the report card the OT or OD code 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 during the period of paid leave are not included in the number of calendar days of leave.

Reflection of vacations in the timesheet

The same table of codes will help you determine how vacation is indicated on the report card. But before you use it, you should clarify what type of vacation you are talking about at the moment.

In labor legislation, there are the following types of vacation periods:

1. Annual basic paid.
2. Additional paid.
3. Rest allocated for education, with average pay.
4. Time allocated for training without pay.
5. For pregnancy and childbirth.
6. To care for a child until he reaches three years of age.
7. Days taken at your own expense, without pay.
8. Additional days of rest without pay.

It is noteworthy that if you have a registered vacation, code designations should be assigned not only during work shifts, but also on weekends and even on holidays.

Main and additional leave

Paid holidays are provided annually to each employee. This norm is enshrined in the Labor Code and the employer has no right to ignore this requirement. Annual leave is divided into main and additional. Everyone gets the basic 28 days, but additional days are given only to certain categories. Both periods of time are paid by the employer according to the average daily income of the employee going on vacation.

These periods are designated (alphabetic and numeric code):

• OT-09 – for basic paid vacation.
• OD-10 – for additional paid days.

The codes may change if the employee was recalled from vacation due to production needs or has opened sick leave at the moment.

Leave without pay

In addition to the annually issued paid days for restoration of health and rest, working people have the right to take time to solve some pressing everyday problems that arise during the year.

Typically, this right is used if the day needs to be arranged urgently. Such vacation periods are relatively short in duration.

Days at your own expense are marked as follows:

1. DO-16 – if the days were issued by prior agreement with the employer.
2. OZ-17 - if registration was made on the basis of mandatory requirements established by labor legislation.

This block also includes additional rest, which is provided to special groups of workers, but does not provide for average pay.

Which timesheet form is most convenient to use for filling out?

The form of the report card does not matter, you can choose the form approved by Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 (forms T-12, form T-13), you can use the form approved by order of the Ministry of Finance of Russia dated 03/30/2015 No. 52n.

from ConsultantPlus.

In general, if you work in a commercial organization, you can independently develop and approve your own form with your own alphabetic or numerical designations, no one prohibits this, the main thing is that it is in fact.

Report form

Since 2013, the mandatory use of unified forms has been abolished, except for cases expressly specified in the law. The working time sheet was included in the album of unified forms, however, with the adoption of the accounting law No. 402-FZ of December 6, 2011, for companies and individual entrepreneurs employing employees under an employment contract, the form previously approved by the State Statistics Committee became optional. Employers can keep track of working time, including reflecting leave at their own expense in the timesheet, using the following forms:

unified, T-12 or T-13 (approved by Resolution of the State Statistics Committee No. 1 of 01/05/2004);

in its own form, developed independently.

Who should keep track of working hours and who should be responsible for it?

If the organization is small, one person can keep time records.

If the structure of the enterprise is significant, it is advisable to appoint a responsible person in each division.

All responsible persons, regardless of their number, are appointed by orders for the main activities in order to avoid various kinds of misunderstandings.

Responsibility for the completeness and correctness of filling out the timesheet lies with the person authorized by the order.

The head of the department is responsible for the timely submission of timesheets to the accounting department.

The employer is responsible for everyone.

How to properly keep track of working hours if the enterprise is small and the working hours are five days a week?

There is no single approach to record keeping; you can keep a continuous record (record all facts), or you can only record deviations (temporary disability, absence for unknown reasons, etc.). The main criterion is the correctness of recording the actual time worked on paper, since this document is the primary one for calculating wages.

In everyday work, the first option is more convenient when accounting for working periods in total; the second option is preferable when the duration of working hours is constant, as is the case with a five-day period.

In any case, working hours are recorded daily and submitted to the accounting department monthly.

Reflection of the period without pay in hours

According to Art. 128 of the Labor Code of the Russian Federation, the time allotted to an employee for vacation without pay is reflected in calendar days. That is, the time sheet must include the daily leave or “ZO”) of such leave, as well as the total number of days the person is absent from the place of work.

In practice, there are cases when a person is absent from work for only a certain number of hours, even if this happens for one day. Such situations also require proper reflection of information in a timesheet, since time tracking is necessary for further calculation of wages.

In order for HR officers to avoid mistakes when drawing up timesheets, it is necessary to take into account the following nuances:

1. Reflection of working hours. If the employee spent only a few hours at the place of work, then the time sheet must reflect this fact by affixing the letter “I” or the digital designation - 01. The exact number of hours worked is indicated under this mark.
2. Entering data on unpaid leave. The timesheet requires a separate column, which shows the total number of not only days, but also hours spent on unplanned rest.

Accordingly, if in one day an employee both performed labor functions and used unpaid rest hours, then the main line of the timesheet includes only working hours, and an additional column includes information about vacation.

Correctly filling out the timesheet is necessary so that there are no problems during inspections, since such an accounting document reflects the number of employees and the time they worked, which makes it possible to determine the proper amount of wages. Such inspections can be carried out not only by the Labor Inspectorate and the tax authority, but also by the prosecutor's office.