Please tell me, is it right to ask us for an advance payment slip instead of the 15th

On this issue, we adhere to the following position: The employer has the right to keep time sheets in electronic form, but only with the mandatory use of an appropriate electronic signature.

Answer prepared by: Expert of the Legal Consulting Service GARANT Naumchik Ivan

Response quality control: Reviewer of the Legal Consulting Service GARANT Kudryashov Maxim

January 30, 2015

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

Do I need to draw up a separate timesheet for calculating the advance payment?

Questions and answers on the topic

Good evening? What document is the HR department required to provide to the accounting department for accrual of advance payments? I want to understand the responsibilities of the HR officer regarding the provision of payroll sheets for the first half of the month.

To date, Art. 136 of the Labor Code of the Russian Federation does not contain such a concept as “advance payment”.

Don't miss: the main article of the month from an expert practitioner

Five tips about a shift schedule when it is unclear how to fill out a timesheet.

An advance is an advance payment, i.e. payment “in advance” for a period of time not yet worked.

must be paid “at least every half month.”
However, a clarification will appear: “ Wages are paid at least every half month.
The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued .” Those. and the new version of Art. 136 of the Labor Code of the Russian Federation does not provide for prepayment of wages.

The concept of “advance” is mainly used in accounting literature and some explanations of Rostrud.

The establishment of advance payments is not prohibited by current legislation. But in this case, the employer bears certain risks associated with the return of amounts overpaid to employees.

Within the framework of Art. 136 of the Labor Code of the Russian Federation, it is more correct to talk specifically about settlements with employees for the first and second half of the month.

You can find out more about the advance payment for piecework wages

Thus, in accordance with Art. 136 of the Labor Code of the Russian Federation, wages are paid to the employee for each half of the month.

The time sheet is filled out for the period for which wages are paid.

This conclusion follows from the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (this condition is included in the instructions for filling out the timesheet)

Also, the form of the T-13 time sheet and the instructions for filling it out were approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1, according to which the working time sheet is divided into two parts: from 1 to 15 and from 16 to 31.

The procedure for calculating half of the month is established in Art. 192 of the Civil Code of the Russian Federation, according to which “ a period defined as half a month is considered as a period calculated in days and is considered equal to fifteen days

».

From the above, we can conclude that, regardless of the number of working days in a month, the timesheet for the first half of the month is filled out from the 1st to the 15th.

Sample report card for half a month:

Advance sheet: is it necessary or not?

› On this issue, we adhere to the following position: The employer has the right to keep time sheets in electronic form, but only with the mandatory use of an appropriate electronic signature. The answer was prepared by: Expert of the Legal Consulting Service GARANT Naumchik Ivan Response quality control: Reviewer of the Legal Consulting Service GARANT Kudryashov Maxim January 30, 2015

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

To date, Art. 136 of the Labor Code of the Russian Federation does not contain such a concept as “advance payment”. Don't miss: the main article of the month from a practical expert Five tips about a shift schedule when it is unclear how to draw up a timesheet. An advance is an advance payment, i.e. payment “in advance” for a period of time not yet worked.

From October 3, 2021, a new version of Article 136 of the Labor Code of the Russian Federation will come into force. In this regard, there will be a change in the timing of salary payments in 2021. Article 136 of the Labor Code of the Russian Federation will continue to provide that salaries must be paid “at least every half month.” However, a clarification will appear: “Wages are paid at least every half month.

Specific date of salary payment

Should the advance payment report be approved by the director?

Questions and answers on the topic

Our company pays an advance and wages, but not all employees want to receive an advance. The law clearly states that even if an employee has written a refusal of an advance payment, this does not serve as an excuse during an inspection. My question is the following: how to properly issue an advance, how are timesheets filled out, twice a month and on different forms, the first from the 1st to the 15th, and the second from the 16th to the 31st, or on one? Should the advance payment report be approved by the director? We have a larger number of employees who work piecework, which means I will most likely have to count work orders, because it will not be possible to roughly calculate the advance payment. Thanks in advance.

1. The detailed procedure for issuing an advance is given in the selected materials. There are examples.

2. About the time sheet. You have the right to approve your form and the procedure for filling it out, the one that is convenient for you. If you use a form approved by Goskostat, you must consider the following.

However, information from the Timesheet is still necessary for calculating the advance. Here you can do one of two things:

The first is to actually keep two time sheets per month.

The second (it is simpler) - the person responsible for maintaining the time sheet hands it over or a copy of it for calculating the advance payment, and gives the final document for the month for calculating wages. Thus, the requirements of Article 136 of the Labor Code of the Russian Federation and Rostrud regarding the payment of wages twice a month will not be violated. As well as the need to pay an advance in an amount no less than the time actually worked by employees.

3. According to the procedure for filling out the Timesheet, it is used to compile the Payroll Statement after approval by the manager. However, you have the right to change the form by replacing the manager with any responsible person whose powers are confirmed (for example, by order).

4. If you have people who work piecework, then calculate their payments according to the orders for piecework. That is, they need to keep track of production, not working time.

The rationale for this position is given below in the materials of the Glavbukh System

1. Recommendation: How to pay a salary advance

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Situation: when is it necessary to pay a salary advance?

The advance must be paid within the period established by the Labor Regulations, collective and labor agreements.

Specific dates for advance payment are not established by Russian labor legislation. Article 136 of the Labor Code of the Russian Federation only says that wages must be paid at least every half month.

At the same time, it is safer to set deadlines for payment of salary advances, taking into account the opinions of regulatory agencies and established judicial practice. Rostrud specialists, in oral explanations, recommend setting the advance payment deadline in the middle of the month (15th or 16th). However, if you set the advance payment date, for example, on the 25th, this will not be a violation. After all, the legislation does not provide for such restrictions. The main thing is that such a period is specified in the internal documents of the organization.

Thus, the employer has the right to set, at his discretion, the date for payment of the advance in the Labor Regulations. However, if the organization wants to avoid disputes on this issue, it is better to set such a date in the middle of the month (15th or 16th). It should be taken into account that compliance with labor laws is checked by Rostrud specialists, who allow a later payment date (for example, the 25th).

Situation: is it necessary to pay an advance on wages in a piece-rate wage system?

No, not necessarily. At the same time, there are no prohibitions on such actions.

Situation: is it possible to pay salaries once a month if written statements of consent to such an order have been received from employees

The frequency of payment of wages is established by the Labor Code of the Russian Federation. Therefore, paying wages at least every half month is not a right, but an obligation of the employer (Part 6 of Article 136 of the Labor Code of the Russian Federation). Moreover, it is possible to issue salaries more often than this frequency (for example, once every 10 days).

By paying wages only once a month, the employer violates the requirements of the law. This cannot be done, even if employees have written statements of consent with this procedure.

Attention: an organization that issues wages to its employees less than every half month violates labor laws.

Punishment for such actions (including violation of the rules for issuing wages) is provided for in parts 1 and 4 of Article 5.27 of the Code of the Russian Federation on Administrative Offenses in relation to:

organizations - a fine in the amount of 30,000 to 50,000 rubles;
entrepreneur - a fine in the amount of 1,000 to 5,000 rubles;
officials of the organization (for example, a manager) - a warning or a fine in the amount of 1000 to 5000 rubles.

Repeated violation by a person who was previously punished for similar acts entails:

for an organization – a fine in the amount of 50,000 to 70,000 rubles;
entrepreneur - a fine in the amount of 10,000 to 20,000 rubles;
officials of the organization (for example, a manager) - a fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years.

In addition, a situation where an employer pays wages less than every half month may be regarded as untimely payment of wages. An organization that pays salaries once at the end of the month untimely pays one of the two mandatory parts of the salary (Article 136 of the Labor Code of the Russian Federation). Therefore, during the period of delay, employees may demand compensation (Article 236 of the Labor Code of the Russian Federation).

Situation: how much to pay in advance on salary if the employee was on vacation or sick in the first half of the month

In an amount no less than the employee is entitled to for actual time worked. If there are no days worked in the first half of the month, then the advance may not be paid at all.

The employer can establish the specific procedure for calculating and paying the advance at his own discretion, since the current legislation does not establish the amount of the advance.

For example, you can pay a fixed advance amount for the first half of the month (say, 40% of the monthly salary) regardless of the number of days worked. And the salary at the end of the month is calculated taking into account days of illness or vacation, if the employee had any. Or you can calculate the advance strictly according to the number of days actually worked in the first half of the month.

Fix the chosen procedure in internal documents, for example, in the Labor Regulations or the Regulations on Remuneration.

An example of determining the amount of a salary advance if an employee was on vacation in the first half of the month. The advance is calculated in proportion to the time worked

Manager of Alpha LLC A.S. Kondratiev took a three-day vacation from November 5 to 7, 2014.

In the period from November 1 to November 15, 2014, Kondratyev worked for 5 days. Thus, the salary advance for November amounted to: RUB 11,111.10. (RUB 2,222.22 × 5 days).

Reflection in local acts

The chief accountant advises: despite the fact that there are no restrictions in labor legislation on the timing of advance payment, it is better if the due date falls approximately in the middle of the month.

Issue an advance payment using the same documents as the payment of the final salary payment. The list of documents that need to be completed when paying an advance depends on the method of issuing it:

When paying an advance in cash, do not draw up a statement in Form No. T-49. This form is designed to record accruals, payments and deductions for a full month. And the advance is paid only for part of the month. Therefore, issue an advance in cash using a statement in form No. T-53 or cash receipts in form No. KO-2.

The amount of the advance paid is not an expense (clause 3 of PBU 10/99). The reflection of advance payment in accounting depends on the method of its issuance.

Accounting: cash withdrawal

When paying an advance in cash, make the following entry:

Debit 70 Credit 50

- an advance has been paid from the cash register.

Accounting: transfer to account

Reflect the transfer of the advance to the employee’s bank account with the following entries:

Debit 76 Credit 51

– money was transferred to pay advance wages;

Debit 70 Credit 76

– the bank transferred money to employees’ salary cards.

When transferring an advance to an employee’s individual account, make the following entry:

Debit 70 Credit 51

– the advance is transferred to the employee by a separate payment order.

Accounting: advance payment of finished products

When issuing an advance on finished products or goods, make the following entries:

Debit 70 Credit 90-1

– revenue from the transfer of finished products (goods, works, services) towards advance payment of wages is reflected;

Debit 90-2 Credit 43 (41, 20, 23)

– the cost of finished products (goods, works, services) transferred as a salary advance is written off.

Accounting: transfer of other property

Reflect the transfer of other property (materials, fixed assets) as an advance payment as follows:

Debit 70 Credit 91-1

– revenue from the transfer of other property to pay the advance is reflected;

Debit 91-2 Credit 01 (08, 10, 21.)

– the cost of other property transferred as a salary advance is written off;

Debit 02 Credit 01

– depreciation on retired property is written off (when transferring fixed assets as an advance).

Personal income tax and insurance premiums

When issuing an advance, do not withhold personal income tax and do not charge insurance premiums.

Personal income tax must be calculated based on the results of the month for which income was accrued (clause 3 of Article 226 of the Tax Code of the Russian Federation). This tax must be withheld at the time of payment of income to the employee (clause 4 of Article 226 of the Tax Code of the Russian Federation). The date of receipt of income in the form of salary is recognized as:

the last day of the month for which it was accrued;
the last day of work of an employee in the organization if he is dismissed before the end of the month.

This is stated in paragraph 2 of Article 223 of the Tax Code of the Russian Federation.

There is no need to rely on advances and contributions for compulsory pension (social, medical) insurance. After all, insurance premiums are calculated on the last day of the month based on the results of all payments accrued during this period (Part 3 of Article 15 of the Law of July 24, 2009 No. 212-FZ).

Contributions for insurance against accidents and occupational diseases must be calculated from the accrued salary (clause 4 of article 22 of the Law of July 24, 1998 No. 125-FZ). The advance is only part of the salary. When it is paid, no salary accrual occurs. Therefore, do not calculate contributions for insurance against accidents and occupational diseases when paying advances.

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Situation: is it necessary to transfer contributions to compulsory pension (social, medical) insurance before paying wages to an employee who is going on vacation. The organization decided to issue salaries in advance, even before the month ended

Contributions for compulsory pension (social, medical) insurance, calculated based on the results of the month, must be transferred no later than the 15th day of the month following the month for which the contributions are calculated (Part 5, Article 15 of the Law of July 24, 2009 No. 212 -FZ).

Therefore, payment of insurance premiums can be postponed until the 15th of the next month.

2. Recommendation: How to keep track of working hours

There are two ways to track working time:

daily (applies to a five- and six-day working week);
summarized (used when production conditions do not allow employees to comply with the daily or weekly working hours established for employees, including for employees with harmful or dangerous working conditions)

Sample timesheet for 1st half of the month

Law N 402-FZ) directly follows that the primary accounting document can be drawn up both on paper and in the form of an electronic document * (1), signed with an electronic signature * (2), or simultaneously in paper and electronic form. In addition, clause 7 of the Instructions for the application of a unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of the Russian Federation dated 01.12. 2010 N 157n, it is determined that primary and consolidated accounting documents are drawn up on paper or, if the accounting entity has the technical capabilities, on machine media - in the form of an electronic document using an electronic signature (hereinafter referred to as the electronic document).

How to fill out a timesheet for the first half of the month?

From the above, we can conclude that, regardless of the number of working days in a month, the timesheet for the first half of the month is filled out from the 1st to the 15th. Sample timesheet for half a month: Timesheet (fragment). The employee is an internal part-time worker. The time sheet for the second half of the month is filled out in the same way, but in the half of the month column, II must be indicated and the total time worked by the employee for the month is entered for the month. In accordance with paragraph 3 of Article 226 of the Tax Code of the Russian Federation, you pay income tax when paying wages for the month. Details in the materials of the Personnel System:

Situation: Is it necessary to draw up a separate timesheet for calculating the advance payment?

... The employer is obliged to keep records of the time actually worked by each employee (Part 4 of Article 91 of the Labor Code of the Russian Federation).

How to fill out a time sheet.

Step-by-step instruction

April 10, 2021 at 08:07 Organizing the accounting and control of time worked by employees is the responsibility of any employer, enshrined in Article 91 of the Labor Code of the Russian Federation. We will give instructions on how to fill out the time sheet (T-13, T-12 and form 0504421).

Related articles Contents If you find an error in the text, please let us know by highlighting it and pressing Ctrl+Enter From 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. approved time sheet - form 0504421 (sample filling 2021 is presented below), which is required for:

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

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

Salary advance report card: is it necessary or not?

Appointment of the person (or persons) responsible for maintaining the time sheet.
The need to maintain separate time sheets by department.
Approval of additional codes for exits or absences from work.
Approval of the order of data reflection in the report card: all facts of presence/absence or only absences.
Determining the order in which data on outputs/non-exits is reflected in complex or non-standard situations.

Filling out form T-13 The header part of form T-13 provides information about the employer (name, OKPO code, name of department), number and date of the document, and the period for which it was compiled. The basis for adding an employee to the time sheet is an order for his hiring, and for exclusion - an order for dismissal. The full name of each employee must be indicated in full.

Sample timesheet for 1st half of the month

However, after entering all the necessary information, it will still have to be printed for the signatures of the responsible persons. Form T-13. Features of the form Let's start with the T-13 form, which is now used much more often for maintaining time sheets. The unified form T-13 or electronic time sheet is well known to HR department employees.

This is not the only way, but it is definitely the most standard way to account for hours worked. If you keep records manually, you should use Form T-12. Timesheets are a common tool for tracking employee attendance.

Form T-13 allows you to record in detail the reasons for absence from work, including student leave during the session, advanced training and several types of disability leave. The period for which the document is completed may be less than 31 days. Let's consider what its features are and where to find this form. When the T-13 form is used Approval of the procedure for maintaining the T-13 form Filling out the T-13 form Where to get codes for the T-13 form When the T-13 form is used Every employer is required to keep records of the working hours of its employees (Article 91 of the Labor Code of the Russian Federation). For this purpose, he can use any form suitable to the peculiarities of his mode of operation, including those developed by himself.

There are 2 forms, approved by one resolution of the State Statistics Committee, which can be used for the purposes of recording time worked, either unchanged or modified:

Form T-12, the 1st section of which is built as a time sheet.
Form T-13, which, in fact, is called a time sheet.

Form T-13 was approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. You can download it on our website.

Sample report card for the 1st half of the month, form 0504421

The time sheet is intended for entering information about the time actually worked by employees of organizations. It must be said that the time sheet form is not strictly mandatory - in principle, it can be arbitrary, that is, each enterprise is free to use its own time sheet form if such a need arises. However, the form was developed and recommended for use by the State Statistics Committee of the Russian Federation and is preferable. FILESDownload a blank form of the T-13 form .xlsDownload a sample of filling out the T-13 form .xlsand a sample of the T-13 form in the .zip archiveDownload a blank form of the T-12 form .docDownload a sample of filling out the T-12 form .doc Who fills out the time sheet Form filled out either by an employee of the HR department, or by the head of a structural unit, or by a timekeeper specially hired for this function. According to the provisions of Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to notify in writing each employee when paying wages: 1) about the components of the wages due to him for the corresponding period; 2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee; 3) about the amount and grounds for deductions made; 4) about the total amount of money to be paid. Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. For reference. It should be said that sometimes those responsible for filling out the time sheet only enter information that relates to the days when the employee was absent from the workplace. However, this option may lead to personnel and accounting errors, so it is not advisable to use it. Date and signatures of responsible persons After the time sheet is completed, the employee responsible for it must indicate his position, as well as put a signature in the appropriate cells, which must be deciphered.

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The report card must also be approved by the head of the structural unit or the director of the enterprise - also indicating the position and signature with a transcript.

Time sheet for the first half of the month

Timesheet - sample completion Management has the right to assign anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person. If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract. Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer. The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant. In small companies, such a long chain is not followed - the accounting sheet is kept by a personnel employee, and then immediately transferred to the accounting department.

How to fill out a time sheet for the second half of the month

Time sheet - filling out a sample
How to fill out a time sheet
How to fill out a time sheet for the second half of the month

How to make a timesheet for half a month? Important Why do you need a time sheet? A time sheet, approved by Decree of the State Statistics Committee of January 5, 2004 No. 1, helps the personnel service and accounting department of the enterprise:

take into account the time worked or not worked by the employee;
monitor compliance with the work schedule (attendance, absence, lateness);
have official information about the time worked by each employee for calculating wages or preparing statistical reports.

It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. Management has the right to appoint anyone to perform this task. To do this, an order is issued indicating the position and name of the responsible person. If an order to appoint such an employee is not issued, then the obligation to keep records must be specified in the employment contract.

Otherwise, it is unlawful to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out the form within a month, gives it to the head of the department for signature, who, in turn, after checking the data, passes the form to the personnel officer.

The HR department employee verifies the information, fills out the documents necessary for his work based on it, signs the time sheet and passes it to the accountant. In small companies, such a long chain is not followed - the accounting sheet is kept by a personnel employee, and then immediately transferred to the accounting department.

The time sheet not only reflects the number of hours worked by each employee, but also allows you to record information about attendance and absence from work on a daily basis. Some of the employees fell ill, some were absent for unknown reasons, and some went on vacation. Let's see how to correctly mark all these cases on the report card.

All organizations are required to maintain time sheets. This document is required in order to:

take into account daily how employees use their working time, whether they comply with the established work schedule;
receive data on hours worked;
calculate salary;
compile statistical reports on labor for statistical authorities.

The State Statistics Committee of Russia has approved two unified forms for time sheets - T-12 and T-13*.

How to fill out a timesheet for the first half of the month?

However, a clarification will appear: “Wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.” Those. and the new version of Art. 136 of the Labor Code of the Russian Federation does not provide for prepayment of wages.

The concept of “advance” is mainly used in accounting literature and some explanations of Rostrud. The establishment of advance payments is not prohibited by current legislation. But in this case, the employer bears certain risks associated with the return of amounts overpaid to employees.

Within the framework of Art. 136 of the Labor Code of the Russian Federation, it is more correct to talk specifically about settlements with employees for the first and second half of the month.

Is it possible to issue an advance before the due date?

Accordingly, the timesheet is filled out twice a month: for the first half of the month - to calculate advance payments and for the entire month - to calculate wages for the month. At the end of the month, the total number of days worked i days of absence from work is calculated in the report card. The time sheet is submitted to the accounting department in advance for timely calculation of wages. It will help the accountant confirm the legality of accrual or non-accrual of wages and compensation amounts for each employee. The HR officer must track attendance and, if necessary, justify the penalty imposed on the employee. A time sheet refers to the forms of documents that are issued to an employee upon dismissal along with a work book upon his request (Art.

The establishment of advance payments is not prohibited by current legislation. But in this case, the employer bears certain risks associated with the return of amounts overpaid to employees.

The time sheet is filled out for the period for which wages are paid. This conclusion follows from the order of the Russian Ministry of Finance dated March 30, 2015.

How to make a timesheet for half a month?

Before marking vacation on your time sheet, it is important to know the following points:

what type of leave to indicate;
vacation period - from what date to what date the employee rests;
what method is used to fill out the timesheet - continuous or only deviations are recorded?

Different types of leave are indicated in the report card by the following abbreviations: FROM regular paid leave OD additional paid TO administrative (without retaining salary) U educational with retention of salary HC training without interruption from work (reduced day) UD educational without retaining salary R for pregnancy and childbirth OZ for caring for a child under 3 years of age without retaining a salary in cases provided for by law DB additional without retaining a salary When using both methods of filling out a time sheet, the vacation symbol is affixed for each day of the employee’s absence.

Form T-13. time sheet

What is the difference between forms N T-12 and N T-13 Timesheets? The two approved forms differ, one of them (T-13) is used in institutions and companies where a special turnstile is installed - an automatic system that controls the attendance of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect settlements with employees regarding wages.

But if the company conducts settlements with personnel as a separate type of accounting, section 2 simply remains empty.

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.

Changes to the timesheet data are made in the month the error or inconsistency is discovered. This happens on the basis of an order from the manager. After its publication, a corrective document is created, the date of which corresponds to the day of the correction. Corrected information entails a recalculation of wages and reporting by employees of the accounting department.

Salary advance report card: is it necessary or not?

This means that when paying an advance, it is necessary to take into account the actual presence of employees at the workplace, that is, rely on timesheet data. The legislation does not provide for the obligation to draw up a separate time sheet for advance payment. Therefore, each organization has the right to independently determine the procedure for generating timesheets.

In practice, two approaches are used:

draw up a single timesheet on a monthly basis and agree on the procedure for submitting the timesheet to the accounting department twice a month: for calculating the advance and at the end of the month;
draw up separate time sheets for every half month indicating the period.

Drawing up time sheets using forms T-12 and T-13

In practice, two approaches are used:

draw up a single timesheet on a monthly basis and agree on the procedure for submitting the timesheet to the accounting department twice a month: for calculating the advance and at the end of the month;
draw up separate time sheets for every half month indicating the period.

Please tell me, is it right to ask us for a timesheet for an advance payment instead of the 15th?

Do I need to draw up a separate timesheet for calculating the advance payment?

Questions and answers on the topic

Popular questions

Advance sheet: is it necessary or not?

Should the advance payment report be approved by the director?

Questions and answers on the topic

Sample timesheet for 1st half of the month

How to fill out a timesheet for the first half of the month?

How to fill out a time sheet.

Salary advance report card: is it necessary or not?

Sample timesheet for 1st half of the month

Sample report card for the 1st half of the month, form 0504421

Time sheet for the first half of the month

How to fill out a time sheet for the second half of the month

How to fill out a timesheet for the first half of the month?

Is it possible to issue an advance before the due date?

How to make a timesheet for half a month?

Form T-13. time sheet

Time sheet form T-13 - sample filling

Salary advance report card: is it necessary or not?

Drawing up time sheets using forms T-12 and T-13