Study leave in the report card. Leave at own expense in the time sheet designation. As noted absence due to study

In this article, we will look at the lettering in the timesheet. Let's talk about the specifics of keeping a time sheet. We will find out who fills out the report card.

Accounting for hours worked is carried out with the aim of further calculating the salaries of employees. For the convenience of entries, a time sheet was developed. You cannot refuse to conduct it - this would be a violation of the Labor Code, and accordingly, penalties will be applied.

The timesheet has several functions:

used to record the time spent by an employee at work;
serves to monitor the work schedule;
helps to collect information for statistics and making payments.

Features of keeping a time sheet

Some features of working with a timesheet:

several timesheets for one company or one of its divisions cannot be;
documented records are entered into it daily;
deleting columns and lines from the timesheet is prohibited.

Letters in the timesheet: who fills out the timesheet

The company must have a person who is responsible for the accuracy and completeness of the data in the report card. If in job description there is no such obligation, the head of the company issues an order.

Usually, a payroll accountant or employee supervises the entry of information in the timesheet. personnel service... If the company is large and includes more than one structural subdivision, it becomes impossible for one employee to take into account the hours worked by employees, then a decision is made to appoint a responsible person for each department separately. All timesheets are grouped into a journal and sent to the accounting department.

Algorithm for filling out the timesheet

We decide on the method of recording labor time:

accounting for the arrival or absence of an employee,
accounting for non-standard situations (did not show up, came at the wrong time, worked overtime).

Designation of a method for specifying several designations in one day:

through a fraction (/),
organization of 2 separate records per employee.

We decide on the method of specifying the exact working time:

by type 2:30 (2 hours 30 minutes),
decimal fraction 2.5 h.

We decide how we will make changes:

drawing up a separate correction sheet,
in their own way.

Choosing encoding:

letters,
numbers.

When the steps listed above are completed, you can proceed to making entries in the timesheet. The table shows the filling steps:

Step	Data	Comment
1	Name of the company and structural unit	At the top, the name of the company or the data of the entrepreneur is entered, the structural department is indicated
2	OKPO code	8-digit for LLC, 10-digit for entrepreneur
3	No. of paper, day of registration	The number must be ordinal, the date is almost always the last day of the period
4	Reporting period	The report card is submitted once a calendar month
5	Employee details	Personnel number, full name, position
6	Information about stay at work and opening hours	Codes are entered
7	The sum of working days and hours per month	Column 5: days and hours for 1/2 month, column 6: number of days and hours for a month
8	Data for making wages	The types of payment are coded, so the code fits. Correspondent / account - money will be transferred from it to pay the employee. Column 9 will contain the number of days / hours for this wage type.
9	Information on grounds for absence from work	Gr. 10-12: reason codes and number of non-working hours
10	Signatures of the person responsible for drawing up the table, manager, personnel officer

Timesheet Legend Table

The table shows the symbols in the timesheet:

Letter code	Digital code	Indicator
I	01	Opening hours (distinguish between daytime and evening)
H	02	Work at night
PB	03	Work of employees in holidays
FROM	04	Overtime hours
TO	06	Business trip
FROM	09	Annual paid vacation (main)
OD	10	Additional paid vacation
Have	11	leave for training with preservation of salary. It can be issued for advanced training, out of the production process.
HC	12	Shorter working hours (relevant for training employees on the job). At the same time, the possibility of partial preservation of wages is provided.
UD	13	Additional vacation due to study without pay
R	14	maternity leave. Make up an order, which is signed by the employee himself.
Coolant	15	Holiday to care for the child
BEFORE	16	Vacation without saving salary
OZ	17	Unpaid leave (without saving salary)
B	19	Temporary incapacity for work (not counting the cases that are provided for by the code "T"). This symbol also denotes leave to care for a sick person and because of quarantine.
T	20	Disability that is not paid. It can be represented by household trauma, the need to care for a sick person, etc.
Champions League	21	Hours of reduction of labor for workers and employees
RP	31	Downtime not caused by the employee
NP	32	Downtime not caused by the employee
D	23	Absenteeism with saving salary
ETC	24	Absenteeism, which is a no-show for workplace for at least 4 working hours continuously
NS	25	Part-time hours worked at the initiative of the employer
IN	26	Weekend
ZB	29	Strikes
NN	30	Absences for unknown reasons

Summarized accounting of working time

The calculation is based on a calendar day, not a shift. That is, when the shift (12 o'clock) starts at 21 o'clock and ends at 9 o'clock the next. day, a note will be made in the table about the working time for the day the shift starts - 3 hours (from 21:00 to 24:00), and for the day of its completion - 9 hours (from 0:00 to 9:00).

The procedure for filling out the timesheet

The time sheet has its own characteristics:

To demonstrate the daily labor costs for a full month per employee, the table highlights:

2 lines (gr. 4, 6) in f. T-12;
4 lines (column 4), 2 lines each for 2 weeks and the corresponding number of columns (15, 16), in f. T-13.

The number of columns can be increased for the accuracy of additional information. In gr. 4 and 6 of both timesheets, in the uppermost line, the codes for the cost of labor hours should be written, and the amount of time not actually worked / worked for a certain day is written at the bottom.

All employees of the organization have a personal personnel number used in papers relating to their work and its payment. As for part-time workers, you have to assign 2 numbers to them at once, because they must have a standard package of documents for employment. Labor time will be counted separately for both personnel numbers.
The upper lines in columns 5, 7 (form T-12) are filled with data on the number of days that the employee has fully worked. The bottom lines are for the slave. time for the period (in hours).
At the end of each month, the personnel officer receives ready-made reports from the employees who kept the timesheets. His task will be to compare the information in the reports with information from the HR department. If necessary, he indicates the reasons why the employee did not come to the service. He also checks when the employee was given leave, when he received travel allowances. The purpose of such a reconciliation is to clarify which hours were missed for a good reason, and which are considered absenteeism.
Time tracking can be done in two ways:

accounting of arrivals to work and missed shifts,
taking into account only special situations (absenteeism, delays, overtime).

If one of the employees was fired, his personnel number is removed from the list to the next. month after his departure.
When new employees are hired by the company, their personnel numbers are entered into the database in the same month.
Records in the report card are made only if there are supporting documents:

about the absence in the slave. employee time,
about an employee leaving for a part-time,
processing (initiated by the employer or the employee himself),
to reduce the number of working hours.

Data on skipping shifts indicated in days are coded and entered in the upper line of the column, the lower ones are not subject to filling.
When filling out f. T-12 timesheet, section two "Payments with personnel for wages" for a type of payment similar to all employees and corr. account are used gr. from 18 to 22. If they are different for individual employees, gr. from 18 to 34.
When entering information for calculating the amount of salary in f. T-13:

for the same payment and corr. accounts for all employees are used "Code of payment type" and "Corresponding account" above the plate with gr. 7-9 and gr. 9 (without filling column 7.8);
for various payments and corr. accounts for employees apply gr. 7-9. An additional field with the same column No. is useful for information on payment types, if there are more than 4 of them.

Selected cases of tabulation

The table covers individual cases:

Happening	Decision
Annual and additional social leave (employees with children)	All days are reported as vacation, including weekends, since vacation length is calculated based on calendar days
The employee was fired in the middle of the month	Working days before dismissal are marked, other days are marked with a cross. The personnel number can be transferred to another employee only after 3 years
It is known why the employee is not present	Absenteeism is not noted until the employee brings documents proving the reason for failure to appear
It was known why the employee did not appear, however, until the time sheet was submitted, he did not bring documents proving the reason for the absence	“NN (30)” is put (failure to appear for unknown reasons); when the papers are presented, the code changes to the appropriate one

Features of filling out the timesheet for some categories of employees

The table describes the features of filling for some categories of workers:

Category	Feature
An employee transferred by his superiors from a full slave. weeks incomplete	All days on which the employee does not participate in production process, are marked with the code “B (26)” (output).
An employee of the company is on parental leave	She has the right to work part-time. The table is filled with the code "Coolant (15)" and dashes for working hours. 2 add-ons to be organized. lines: for the code "I (01)" ( labor time full-time employees) and to mark hours of work. This will keep the statistics available and work time for payroll calculation.
Speech of an employee of an enterprise in court	Indicated as “dr. reasons for failure to appear ”, proof of absence due to a summons to the court session is a summons.
Business trip	1st line: the number of working hours, based on the mode of the main place of employment. 2nd line: code “К (06)” (business trip). In the list of the total number of hours worked (days) per month in gr. "Worked in a month" is recorded exclusively for the working time of the trip.
Refresher courses (and similar activities)	Marked with the code “U (11)”.
Reducing the duration of the working day before the holiday and non-working day	The number of hours actually worked will be recorded.
Postponement of working days	The postponed day will be marked as “B (16)” (weekend). The working time for the day on which the work shift now falls is indicated (proof of the transfer - order of the manager).
Overtime	The time sheet indicates overtime under the mark “OU”.
Company transport driver	Information is entered according to the work schedule (with the summarized accounting of the hours worked, the duration of the working day should be no more than 10 hours. It is possible to increase the number of working hours to 12, but a person should be driving no longer than 9 hours). If the driver works at certain hours every day, the working time is calculated in days, and on holidays - in hours.
Irregular working day	Record the standard number of work hours not worked. Overtime hours are not considered overtime. Employees receive an additional week of vacation.
Holidays while on vacation	For vacation days - code "FROM (09)", holidays are marked as holidays - "B".
Employee was absent from work but kept average earnings	It is considered unworked time, marked with the “A” code.

Legislative acts on the topic

Article	Name
art. 91 of the Labor Code of the Russian Federation	Working time concept
h. 2 tbsp. 91 of the Labor Code of the Russian Federation	Approval of the maximum duration of the working week (40 hours)
art. 94 of the Labor Code of the Russian Federation	Approval of the duration of the work shift
Resolution of the State Statistics Committee of the Russian Federation of 05.01.2004 No. 1 “On the approval of unified forms of primary accounting records on labor accounting and remuneration "	Approval of the time sheet form - T-12, T-13
Resolution of the State Statistics Committee of the Russian Federation of 03.24.1999 No. 20	The procedure for applying unified forms of primary accounting documentation

Typical mistakes

Mistake # 1: Timesheet entries are not made every day.

Since 2013, many enterprises have been keeping track of staff time using their own forms. For their development, one should rely on a unified form.

Symbols are used to draw up timesheets. Mandatory designations are not provided by law. The available encoding is for guidance only and can be changed by users.

Since the rules for filling out the time sheet in some situations are not regulated clearly enough, personnel officers and accountants have to solve the issues of their reflection in the register on their own.

Purpose of the document

The Labor Code of the Russian Federation requires all employers to keep track of the time worked by its personnel. Reporting is compulsory for both enterprises and individual entrepreneurs. For its absence, administrative liability is provided for the enterprise itself and the responsible persons.

A report card is a document containing information about the days worked by each employee, absences from work for valid and disrespectful reasons. It can be led in different ways. Information about the presence or absence of employees is recorded daily. All facts of absence, absenteeism, delays must be entered in the report card.

The data of the Timesheet is the basis for calculation and accrual wages to all employees of the company.

It controls:

labor discipline;
standard working week;
the duration of overtime work;
work on weekends.

The Labor Code establishes a five-day working week with a duration of 40 hours and a six-day period with a duration of 36 hours. During operation, these standards may be violated. The main rule is the total amount of hours for the reporting period, for example, the quarter must correspond to the required size.

The report card is the main document used labor inspection for check. In addition, on its basis, statistical reporting on labor and personnel for state bodies is formed.

Who is responsible for filling

In each firm, a specialist is appointed who is responsible for tabulating employees' working hours. The organization of accounting depends on the specifics and scope of the company's activities. In small enterprises, where all work is carried out within the office, the personnel are tabulated by a personnel inspector, accountant or other authorized specialist.

The difference between the forms T-12 and T-13

Especially for the convenience of recording the time worked by personnel, Goskomstat developed and approved uniform forms documents: T-12 and T-13. They differ in purpose. The first is used for normal manual accounting. The second is necessary for enterprises with an automatic system. As a rule, special turnstiles are installed to independently control the attendance of employees.

Form No. T-12 is universal. It includes an additional section to reflect information about the calculations made for the payment of wages. If settlements are carried out separately, it is not filled out.

Sample filling out the form T-12:

Explanation of symbols in the timesheet in 2019

In practice, mistakes are often made when drawing up a document. Usually they are caused by incorrect arrangement of conditional codes. The designations in the timesheet can be used both alphabetic and numeric. There are no instructions for choosing them. Therefore, each company independently chooses the type of encryption, depending on the convenience for it.

In order to avoid such mistakes, it is worth using short guidelines for filling out the document in 2019:

Numeric codes	Letter designation	Decoding	Recommendations for use
01	I	Working hours	To mark daytime and evening hours, you can use the information of the checkpoint. The fact of attendance of employees must be confirmed by the head of the structural unit.
02	H	Night work	It is affixed on the basis of information from a pass service or a security post. The immediate supervisor confirms the attendance.
03	PB	Holidays
04	FROM	Overtime work	An order is issued in the name of the chief regarding the need for excess work and his agreement with this fact. The document is signed by the employee and confirmed by the pass service.
06	TO	Business trips	An order is issued on the need for secondment. The document is signed by a visiting specialist. In some cases, it is necessary to issue a certificate and a special assignment to perform official business. Upon return, reports on the work done are prepared.
09	FROM	Annual major vacations	The personnel officer issues an order and acquaints the vacationer with it against signature.
10	OD	Additional paid vacation	Vacation is guaranteed by the labor code, local acts or agreements. The vacationer gets acquainted with the issued order against signature.
11	Have	Study leave with pay	It is given for the employee to improve their qualifications with the absence of work during their studies. The basis is the order of the head, referral to additional training, etc.
12	HC	Shortened labor time	Used by employees who combine work and study on the job production functions... Partial preservation of earnings is allowed.
13	UD	Study leave without pay	The employee submits an application for vacation, on the basis of which an order is issued, which is subsequently signed by the employee.
14	R	Leave in connection with pregnancy and childbirth.
15	Coolant	Parental leave (partially paid).
16	BEFORE	Rest without pay with the permission of the employer (day off).
17	OZ	Holidays that are not payable.
19	B	Temporary incapacity for work (paid)	Except for situations marked with the code "T". The employee is sick, looking after a sick relative, quarantine. In any situation, a sick leave issued by a doctor is required.
20	T	Unpaid disability	In case of a household injury, looking after a sick relative, etc.
21	Champions League	Reduced labor time	Issued by order of the chief.
23	D	Passes with pay.	Issued by order of the chief.
24	ETC	Passes longer than 4 hours	The skipped time must be continuous, i.e. absence from work all 4 hours in a row. These include pseudo-strikes, administrative arrest, etc. The affixing is done according to the memoranda of the heads of departments, explanatory workers, acts of special commissions, etc.
25	NS	Employer initiated part-time work	Indicated on the basis of orders, extracts from contracts, etc.
26	IN	Weekend	Accounting for official days off determined by law.
29	ZB	Days of strikes	Marked on the basis of documents confirming the legality of the actions taken.
30	NN	Passes without good reason	No documents explaining good reasons for absence from work.
31	RP	Downtime without employee guilt	Are affixed on the basis of the order of the enterprise management.
32	NP	Downtime without employee guilt

As you can see, the designations in the timesheet are important. There are no legal requirements for encryption, so it can vary depending on the needs of the organization and the ease of tabulation. You can come up with your own conditional codes. The main thing is that the accounting and its final indicators are correct.

Weekends on business trips

There are different points of view regarding the coding of days off when staff travel. Some personnel officers argue that it is necessary to designate the code "K" (business trip) common for such work. Others are inclined towards the "B" (day off) cipher.

Both points of view have a reasonable rationale and legislative argumentation. Since there is no single approach, to mark days off on a business trip, you should proceed from your own practice and preferences.

Sick leave

If an employee is on sick leave, he is considered temporarily disabled. Therefore, in the time sheet, the missed time is marked with the code "B". At the same time, there is no difference in working days and days off.

Similarly, unpaid rest are registered for nursing infants.

Vacation

To designate weekends, holidays during the annual main and additional paid leave (OT and OD), the letter symbol "B" is used, meaning a day off and a non-working holiday. The basis for such a rule is the norms of the Labor Code of the Russian Federation. According to Article 120, non-working holidays during paid holidays are not included in the number of calendar days of rest.

The procedure for filling out the form

The new form of the timesheet (0504421) is a table consisting of heading, content and design parts. The first part indicates the type of document, the correction number and the date of compilation.

The work on filling out the content of the report card is painstaking. It must be carried out with special attention. For convenience, you can use the method of continuous registration of the turnout and non-turnout time.

Each column is filled in with the appropriate code. Some symbols are used to mark the presence of specialists at work and others for their absence. For all passes, it is necessary to reflect what the reasons were. It is important to indicate the number of hours spent at work.

The information in the report card looks like this: the day off is marked with the letter "B", under which is indicated "O", the worker - "I" with the number of hours, for example, "6".

The reasons for not showing up for work are noted in the same way as on weekends. Moreover, it can be both business trips and absenteeism for unclear reasons. If an employee was dismissed in the middle of the month, then all subsequent columns on it until the end of the period are filled in with dashes.

Such registration greatly simplifies the calculation procedure, since all the numbers necessary for it are systematized and clearly shown. This avoids confusion and error, which is especially important for specialists with little experience.

The deviation registration method can be applied. It is convenient to use if the working day is the same throughout reporting period... In such a situation, only non-standard phenomena are reflected, i.e. business trips, overtime work, absences, etc. This method takes significantly less time to complete the form.

In the report card, the information looks like this: the top line reflects data on the absence of a specialist at work - B, PR, NN, OT, K, V, etc. The bottom line is empty. Further, when calculating, it remains only to count the number of filled cells and multiply them by the number of hours of the working day.

This method is most convenient for experienced accountants and personnel officers. It is also effective in small firms with small staff numbers.

New fields have been added to the formalizing part of the form to mark the accountant on the acceptance of the document, as well as the signature of the executive in charge and its decryption.

In addition to the traditional paper form for keeping a time sheet, electronic versions are used today. It is desirable that the registers be duplicated, i.e. both options were used. So the risk of loss will be minimal, and the reliability of the information is maximized.

The easiest way to electronically maintain a timesheet is office programs. Exce is best suited for this, allowing you to create tables of any type and size. The ability to set formulas simplifies the process of calculating both intermediate and resulting indicators.

If experience with spreadsheets not enough, you can use special software. In this case, do not forget about the need to pay for using the licensed program.

The time an employee is on unpaid leave should be noted in the timesheet, for which special letters and numbers are used.

This accounting document can be drawn up according to standard form T-12 or T-13, while the designation of vacation at one's own expense in the timesheet is the same regardless of the form used.

The difference in the choice of the required code for reflection in the report card is associated with the basis for granting days off without wages

Designation in the report card:

if the granting of vacation at his own expense is the employer's obligation under the Labor Code of the Russian Federation, then on the corresponding days the letter code "TO" or the numeric "16" is entered in the report card;
if the provision is carried out with the permission of the employer (by mutual agreement of the parties), then other codes should be designated - "OZ" or "17".

Every day of unpaid leave is marked in the report card with the indicated code.

How to correctly mark in the report card

The order of designation in the form T-12:

The order of designation in the form T-13

How to indicate vacation in a report card if sick leave has come

An employee's illness on vacation at his own expense is not a reason for issuing a certificate of incapacity for work and its subsequent payment, the vacation period is not extended. A leaflet can be issued to an employee at the end of his vacation period without wages, if at the time of its end the employee's illness has not ended.

Another procedure applies to the main annual rest, when the sick leave is payable, and the vacation period is extended.

That is, the actual illness of an employee who took days off at his own expense, which occurred during a rest period without pay, does not in any way affect the designation in the time sheet. The days when the employee was sick while on vacation at his own expense are indicated in the report card with the same codes as the unpaid vacation itself: DO and 16 or OZ and 17.

If the employee is on annual labor rest, then the days of illness that fall on the vacation period are indicated in the time sheet as follows:

code B or 19 for sick leave with benefits;
code T or 20 for sick leave without benefits.

How to take a vacation at your own expense

Any employee of an organization or any enterprise has the right to paid leave once a working year. But sometimes various situations arise that require release from work without absenteeism or other problems. By decision of the management, such an exemption can be granted at its own expense, i.e. salaries will not be charged during this period.

Holidays without content

Many personnel employees who have worked for more than one year have faced at least once the need to provide leave without pay. In some cases, it takes one day, and sometimes more due to some unforeseen circumstances. It can be either an accident with close relatives, or just a desire to relax and unwind a little.

If the employee is ready to sacrifice his salary, and the manager does not mind, then you can arrange the so-called vacation at his own expense. This article presents a special sample order for granting unpaid leave, which will help to properly issue it. You can download it here.

According to the Labor Code of the Russian Federation, each employee has the right to compensated leave for at least 28 days a year. Sometimes these days can be used for unscheduled rest or for time off, but when the set number of days is exceeded, salaries and compensation will no longer be charged. Such moments sometimes cause a lot of difficulties, so it is advisable to figure out how to arrange a vacation at your own expense.

Only an employee can initiate unpaid leave

Registration of leave without pay

If there are no obstacles, primarily from the boss, then such a vacation can be given to an employee at any time and for any period. There are practically no restrictions, so you just need to negotiate the conditions with your immediate superiors. As a rule, if there is a valid reason, then the employer has no right to refuse this. The list of such reasons includes:

birth of a child;
marriage;
death of close relatives;
injuries and serious injuries of military personnel (only for parents and close relatives).

Note: in other words, the employer has no right to refuse unpaid family leave.

Apart from this, there are several other important aspects. A disabled employee is granted such uncompensated leave at will for a total period of up to 60 days a year without specifying specific reasons. Working pensioners also have the right to take time off for no more than 14 days a year. You can learn more about this in the HR department of your organization, as well as in direct communication with your superiors. Of course, they must be sufficiently qualified in this matter.

To get a vacation, just write an application

Employer's refusal to grant leave at their own expense

Specific regulations describe how often you can take vacations at your own expense. If such an opportunity is provided to an employee in accordance with the law of the Russian Federation, then the employer simply has no right to refuse. And this, in turn, cannot become a reason for dismissal. Any court will oblige to reinstate the employee in office or pay him the due compensation. If the boss himself does not mind, then the number of days taken at his own expense can be much more.

However, there are situations when the employer is simply not satisfied with the length of the vacation or the start date. It is possible that he would like to somehow move it or move it to another period. However, he has no right to do this if the vacation period does not exceed the statutory one. The duration and valid reasons have already been indicated above. The employee decides for himself whether he needs to use the assigned days and when it is best to do it.

Note: in controversial situations the employee, in turn, needs to be prepared to provide evidence of the validity of the reasons. For example, you need to show a certificate of disability or something else (depending on the specific reason). Although most often the leaders know the special status or state of affairs, so they are ready to sign the order.

Unpaid leave application

The basis for obtaining leave is the direct application of the employee himself. After that, an official order is drawn up in the form NT-6 on the granting of leave. In this case, you should pay attention to several important points... In section "B" the columns are filled in as follows:

varieties - “unpaid leave”;
the exact number of days required;
start and end dates of the vacation period.

It is advisable to agree on these aspects in advance with the authorities so as not to draw up documents several times. After that, you can apply for signature. If difficulties arise, it is better to familiarize yourself with the sample. which will help you figure out how to arrange a vacation at your own expense with full protection of your rights.

The employee himself must familiarize himself with the order and sign later that he is familiar with its content. This is a reciprocal procedure, so it is important to eliminate any inconsistencies, for example, with the start and end dates. Otherwise, the employee may simply be credited with absenteeism, or he will simply work a few days for free.

There are many additional lines in the documents themselves, which at first glance are incomprehensible or unfamiliar to the employee. When reviewing, you should pay attention to the designation in the time sheet of the vacation at your own expense, where the corresponding entries appear:

"DO" or "16" - if unpaid leave is granted with the consent of the employer;
"OZ" or "17" - if the employer is simply obliged to provide such leave, regardless of his desire.

Read also: What a Payroll Accountant Should Know

The employee's personal card in the HR department (special form N T-2) is also marked with a corresponding mark.

The nuances of providing unpaid leave

Every employee is waiting for his vacation and wants him to have a good time. According to the Labor Code of the Russian Federation, 28 days are officially allowed. This decision was made in 2002 and is still in effect. But in addition to this, any employee can also take advantage of other provisions of the regulations, in particular the right to time off.

In this case, the question arises of how the vacation period is shifted when you leave at your own expense for more than 14 days. This is due to the fact that some workers, for one reason or another, want to extend the time off from work, and therefore combine paid and unpaid leave.

Note: it must be remembered that the calendar year does not coincide with the working year, since the countdown is from the date of employment. Thus, it is far from always possible to correctly calculate the time when you can rest.

According to the provisions russian legislationregulating labor Relations, the employee's working year is shifted by the number of days that he took at his own expense in excess of those prescribed by law (14 days). In other words, if a person takes a vacation for more than 2 weeks, then this may affect when he is given a paid vacation. It is calculated based on the number of official business days.

Thus, several important features can be distinguished:

each employee is entitled to 14 days a year as unpaid leave;
all days that exceed this number are not taken into account when calculating the length of service;
all days that exceed this number postpone the date of the next paid vacation.

The employee's working year is shifted by the number of days he took at his own expense in excess of those prescribed by law

Sick leave while on vacation

The Labor Code of the Russian Federation strictly regulates situations related to the employee's illness, including during his official vacation. However, in those situations when he is taken at his own expense, there are certain difficulties in interpretation. The easiest way is if the periods of illness according to medical certificates and the order coincide, then the employer has every right not to pay benefits. On his side The federal law No. 255, article No. 9 (item 1).

If the illness begins during an unpaid vacation period and continues after its end, a number of difficulties arise. The employer must calculate the benefit taking into account the number of days when the employee should have already started his duties. It must be remembered that doctors do not have the right to prescribe sick leave if they are not on the salary at the moment, so the certificate must be issued on the day the period ends. Because of this, employers can send to the clinic to get another certificate, or other options for calculating the accrued salary will be offered at all.

Thus, you can rest as much as you like, if the boss does not mind. But these days will not count towards work experience, and it is also impossible to get paid leave. Because of this, it is unlikely that it will be possible to combine them in some way.

In such matters, one should not forget about the status of the employee. If this is a disabled person or a pensioner, then he is entitled to more days, so it is necessary to carry out the calculation correctly. The person himself, in turn, must carefully monitor these aspects and defend a civil position. To do this, you need to provide evidence or certificates.

How to mark unpaid leave in the report card?

The Labor Code of the Russian Federation provides for several types of vacation, one of which is vacation at the expense of an employee, when he retains a job in the organization, but not a salary.

Unpaid leave is a type of employee exemption from performing job responsibilities, in which wages are not paid to the employee (Article 128 of the Labor Code of the Russian Federation). At the same time, upon its completion, the employee has the right to return to the company to his previous workplace.

Significant circumstances, such as the death of a close relative, serious illness or marriage, induce an employee to apply to an employer in order to obtain unpaid leave. In the presence of documentary evidence of such circumstances, the employer has no right to refuse the employee.

The documenting process for unpaid leave is as follows:

The employee writes a statement addressed to the head of the organization indicating the start and end dates of the release from labor duties;
The employer issues an order on granting leave to the employee (form T-6), and the personnel department acquaints the latter with this document against signature;
Information about the leave is placed on the employee's personal card (Rosstat Resolution No. 1 dated January 5, 2004);
Appropriate labels are put in the timesheet.

It is worth noting that the indication of the time of leave without pay in the report card does not always have the same letter designation. The abbreviation code reflects the basis for the exemption of the employee from the performance of labor duties. In total, two main codes are used - DO and OZ. In what cases they should be used - will be discussed in this article.

The main aspects of displaying leave without saving salaries in the report card

The time sheet is a document that displays information about the number of days worked by an employee in a month, the number of his absences at the workplace on the basis of valid and disrespectful reasons. This document bears an extremely important functional load: based on the information provided in it, the employee is paid a salary.

All employers of the Russian Federation, regardless of the organizational and legal form of activity, fill out the time sheet of the worked time (Article 91 of the Labor Code of the Russian Federation). In this matter, they are controlled by the Federal Labor Commission and tax authorities.

In many Russian organizations, the time sheet continues to be kept manually and therefore they use the T-12 form. When there is an automatic accounting (the so-called "turnstile"), then the form T-13 is used.

What are the features of maintaining a timesheet, which takes into account the time worked by the specialist and the periods of its absence?

Firstly, information is entered into the document every working day;
Secondly, according to the results of the month, the exact number of hours worked and days of absence from the workplace is calculated;
And, finally, the completed single copy is sent to the accounting department - on the basis of it, the salary is calculated.

Since the time sheet is an official document, it is filled out subject to strict observance of labor legislation. In particular, all attendance and non-attendance of the employee are marked with alphabetic or numeric codes (at the choice of the organization's personnel department). This also applies to the period when the employee is on leave without pay.

What designation of vacation at own expense in the time sheet is used in Russia? It all depends on the grounds for releasing the employee from the performance of labor duties, namely (Article 128 of the Labor Code of the Russian Federation):

"OZ" or "17" are applied in the event that the employee received leave due to the fact that it has a basis prescribed in labor legislation - marriage, the birth of a child or the death of a close relative (all grounds must have documentary evidence);
"DO" or "16" are used when release from work for a certain period takes place in connection with the coordination of this issue with the employer (additional grounds for making such a decision, as a rule, are reflected in the collective employment contract).

How to indicate other periods of rest without pay in the report card?

In practice russian organizations there are some special cases of unpaid leave. They are displayed in a slightly different way in the timesheet, since they are special cases that it is important for the employer to take into account, namely:

"UD" or "13" are applied in the event that the employee stays in study leave, which also does not imply the preservation of the employee's salary (Article 174 of the Labor Code of the Russian Federation);
"DB" or "18" is used for a situation when an employee leaves his workplace in connection with the use of the right to additional annual unpaid leave.

If the situation with the first type of vacation is quite obvious, then its second type raises many questions even among cadre workers. At the same time, the Russian labor legislation clearly defined the range of reasons on the basis of which an exemption from the performance of labor duties in connection with the annual additional leave may take place.

Employees caring for young children have the right to apply for it if it is provided for by a collective labor agreement (Article 263 of the Labor Code of the Russian Federation);
Citizens of Russia who have special services to the state, in connection with which they are marked with state orders and awards (holders of the Order of Glory, war veterans, heroes of labor, etc.) are also entitled to such leave (Article 8 of the RF Law No. 4301- 1, Art. 6 No. 5-FZ);
Firefighters who perform their duties on a voluntary basis as part of volunteer teams have the right to additional leave once a year, which they may or may not use at will (Article 18 No. 100-FZ).

It is important to mention one more case that is often encountered in the practice of organizations, which is reflected in the time sheet with the mark "НВ". This happens if an employee of the company decided to replace the salary increase with additional days off provided for overtime work or high-quality performance of the work assignment, etc. (Article 152 of the Labor Code of the Russian Federation)

How to reflect the leave without pay in the report card in hours?

Any unpaid leave has its duration. To account for it, calendar days are usually used (Article 128 of the Labor Code of the Russian Federation). However, this rule applies only to cases provided for by labor laws.

So, in Labor Code RF contains clear information on how many days leave is granted to an employee who went to a university to take an exam, became a father of a child or got married. But what if the leave at the expense of the employee had a different basis, spelled out only in the collective agreement?

the time an employee is absent from his workplace can be expressed in hours (which is not excluded by current legislation);
when summing up in the time sheet, hours are converted to days, which makes it easier to calculate salaries.

It is worth emphasizing the fact that the transfer of hours into days is carried out on the basis of the duration of the working day, which is adopted in this organization. In this case, particular importance is attached to the indication of the dates of the beginning and end of the leave without pay. How do I enter hours on a timesheet?

every day the code "TO" is put in the corresponding column;
next to it is attributed the number of hours, in accordance with the norms of the collective agreement.

It is important to add that regardless of the daily designation of leave without salary in the report card - the results are summed up strictly in calendar days. This is due to the fact that with time wages, wages are calculated most often on the basis of average daily earnings.

Thus, in order to correctly reflect the leave at the expense of an employee in the time sheet, it is important, first of all, to establish on what basis the release from work duties took place. Even if the personnel department mistakenly puts the code “DO” instead of “OZ” in the document, or vice versa, the organization and the responsible persons themselves face substantial fines.

Legend in the timesheet. How to fill out a timesheet (sample)

The table shows the most commonly used symbols in the timesheet. More detailed description and the complete list is usually located on the first sheet of the form. This makes it easier to navigate the symbols and determine in what situation what to put in the cell.

Regular filling of the form

Filling out the report card is a painstaking work that requires attention. It can be performed using, for example, the method of continuous attendance and absenteeism.

In this case, data is entered in each column. Symbols indicate both the presence of employees in the workplace and their absence, indicating the reasons. The number of hours spent at the place of work is also indicated.

In the report card itself, it will look like this: on the day off put the letter "B", under it 0, on the working day, respectively, "I" and the number of hours, for example 8. Similarly to weekends, various reasons for absenteeism are noted, starting with business trips and ending absence for unclear reasons.

In this case, the calculation of the timesheet is a little easier to carry out, because all the necessary numbers and designations are in front of your eyes. This is especially true for specialists with little work experience - this way they will have less chance of getting confused and making mistakes.

Filling out time sheets wisely

There is also a method for recording deviations. It applies when the working day has the same duration throughout the entire period. In this case, only non-standard situations are noted, that is, no-show, overtime work, business trips, etc. When using this method, much less time is spent, and the final result is the same in both cases.

On the sheet it looks like this: the top line contains information about the employee's absence at the workplace - V, K, OT, NN, PR, B and others. The bottom line remains blank. Indeed, in the final calculation of the hours worked, zeros do not matter, and with the same length of the working day, all that remains is to perform the simplest actions: count the number of empty cells in the top line (these are attendances) and multiply by the number of hours.

This method is more convenient for experienced HR and accountants. It also works well for small organizationswhere the headcount is small. If your management doesn't know about a simpler time tracking system, then it's time to suggest it to them.

Maintaining a timesheet on a computer

In addition to the paper version, there are several electronic ones. As mentioned above, timesheets must be duplicated without fail. This is necessary so that data on the work of employees is not lost and their reliability is confirmed (after all, it is not always possible to use a computer).

One of the more affordable options is the timesheet created in office programs. Excel is perfect for these purposes. Spreadsheets allow you to create any kind and size of the document. Also, thanks to the ability to set formulas, it is much easier to summarize and calculate intermediate data.

Using special software

If the employee or management lacks skills in working with spreadsheets, another similar program may be selected. In this case, the time sheet will look similar to the paper version. This will help reduce the time spent working with the document.

It should also be borne in mind that each program assumes the use of licensed versions. They naturally have their own cost from different suppliers. For example, the "Timesheet" program will cost users from 1000 rubles. and higher - depending on the number of personnel.

The Labor Code obliges employers to keep track of working hours. Article 91 of the Labor Code of the Russian Federation explains that working time refers to the time of performance of labor duties according to the rules internal regulations, as well as other periods of time. Holidays at their own expense are not included in the working time, however, for the purposes of personnel records, it must be correctly drawn up. Let us explain how to reflect the vacation at your own expense in the report card.

Timesheet form

Since 2013, the mandatory application of unified forms has been canceled, except for cases expressly specified in the law. The time sheet was included in the album of unified forms, however, with the adoption of the law on accounting No. 402-FZ dated 06.12.2011 for companies and individual entrepreneurs using hired workers under an employment contract, the form previously approved by Goskomstat became optional. Employers can keep track of working hours, including reflecting vacation at their own expense in the report card, in the following forms:

Designation in the report card at your own expense

When filling out the document, the full name of the vacation (like other days of work or rest) is not written, but an abbreviated designation is used.

For uniform forms

First, consider how the Goskomstat prescribes to encrypt leave without retention of pay in unified forms (T-12 and T-13). There are two types of codes used to abbreviate vacation at own expense:
The first is recommended to be used when drawing up a paper document manually; the second - for automatic filling, including personnel, accounting software... The decoding of the codes is given either on title page form, or a separate application.

Holidays at their own expense in the report card are indicated in different ways, depending on the type, reason for absence (codes are given in alphabetic / numerical version):
At the end of each period, the total days of absence of the employee due to vacation at his own expense.

For the form developed by the enterprise

Since there is no obligation to apply the codes approved by the decree of the State Statistics Committee, the employer can enter his own designations different types holidays, securing this in a local document (for example, in an appendix to the accounting policy). This decryption can be requested by regulatory organizations:
Which form will be used is chosen by the person in charge - usually the head of the personnel department. Whichever option the employer's representative chooses, you will have to adhere to it for at least a year.

Labor law obliges employers to keep track of the time worked by employees. Organizations, regardless of legal status and individual entrepreneurs... Especially for this, Goskomstat has developed and approved the Forms of the Timesheet N T-12 and N T-13.

Here are instructions for filling out that will help you to correctly reflect the data and use the timesheet rationally.

What is a timesheet for?

The time sheet, approved by the decree of the State Statistics Committee of 01/05/2004 No. 1, helps the personnel service and accounting of the enterprise:

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

He will help the accountant to confirm the legality of the accrual or non-accrual of salaries and compensation for each employee. Personnel officer - to track the turnout and, if necessary, justify the penalty imposed on the employee.

The time sheet refers to the forms of documents that are issued to an employee upon dismissal along with a work book at his request (Article 84.1 of the Tax Code of the Russian Federation).

It should be noted that the unified forms of timesheets N T-12 and N T-13 from January 1, 2013 are not required for use. However, employers are obliged to keep records (part 4 of article 91 of the Labor Code of the Russian Federation). Organizations and individual entrepreneurs can use other methods to control the time spent by employees in their workplaces. But in fact, the format of the form developed by the State Statistics Committee is quite convenient and continues to be used everywhere.

Who maintains the timesheet in the organization

According to the Directions for the use and filling out of forms of primary accounting documents:

the time sheet for 2019 is drawn up and maintained by an authorized person;
the document is signed by the head of the department and the employee of the personnel service;
after which it is transferred to the accounting department.

As we can see, the rules do not establish the position of the employee who keeps the timesheet. Management has the right to appoint anyone to carry out this task. For this, an order is issued indicating the position and name of the person in charge. If the order for the appointment of such an employee is not issued, then the obligation to keep records must be spelled out in the employment contract. Otherwise, it is illegal to require an employee to keep records. In large organizations, such an employee is appointed in each department. He fills out a form within a month, gives it to the head of the department for signature, who, in turn, having checked the data, submits the form to the personnel officer. An employee of the HR department verifies the information, fills out the documents necessary for his work on its basis, signs the timesheet and gives it to the accountant.

In small firms, such a long chain is not followed - the timesheet keeps personnel worker, and then immediately transfers it to the accounting department.

What is the difference between forms N T-12 and N T-13 of the Timesheet

There are two approved forms of themes, one of them (T-13) is used in institutions and companies where a special turnstile is installed - automatic systemcontrolling the turnout of employees. And the T-12 form is considered universal and contains, in addition, an additional Section 2. It can reflect payments to employees for wages. But if the company makes payments with personnel as separate species accounting, section 2 simply remains empty.

Completing the timesheet

There are two ways to fill out the timesheet:

solid filling - every day all attendances and no-shows are noted;
filling in by deviations - only late arrivals, no-shows are noted.

For example, we will give instructions for filling out the T-13 form using the continuous filling method.

Step 1 - the name of the organization and structural unit

At the top, enter the name of the company (full name of IP) and the name of the structural unit. This could be a sales department, a marketing department, production Department etc.

Step 2 - OKPO code

OKPO - all-Russian classifier enterprises and organizations. Contained in the Rosstat databases, consists of:

8 digits for legal entities;
10 digits for individual entrepreneurs.

Step 3 - document number and date of preparation

The document number is assigned in order.
The compilation date is usually the last day of the reporting month.

Step 4 - reporting period

The time sheet is handed over for the month - the period from the first to the last day of August in our case.

Step 5 - employee information

A separate line is filled in for each employee of the department.

Serial number in the report card.
Surname and position of the employee.

A personnel number is assigned to each employee and is used in all internal accounting documents. It is retained by the employee for the entire period of work in the organization and is not transferred to another person for several years after the dismissal.

Step 6 - information about attendances and number of hours

Abbreviated symbols are used to fill in information about attendance and non-attendance of employees. You will find a list of them at the end of the article in a separate paragraph. In our example, for the employee Petrov A.A. 4 abbreviations used:

I - attendance (in the case of attendance, the number of hours worked is recorded in the lower cell);
On a weekend;
K - business trip;
OT - vacation.

Step 7 - the total number of days and hours for the month

In the 5th column, indicate the number of days and hours worked for every half month.

In the 6th column - the total number of days and hours per month.

Step 8 - payroll information

The wage type code defines specific species cash payment, encrypted in numbers. Full list for codes, see the end of the article. The example used:

2000 - salary (wages);
2012 - vacation pay.

Corresponding account - an accounting account from which the costs of the specified type of remuneration are written off. In our case, the account for writing off salaries, travel payments and vacation pay is the same.

Column 9 indicates the number of days or hours worked for each type of pay. In our case, the top cell contains the days of attendance and business trips, and the bottom one - the days of being on vacation.

If one type of remuneration (salary) is applicable to all employees during the month, then the code of the type of payment and the account number are written at the top, columns 7 and 8 are left blank, indicating only the days worked or hours in column 9. Like this:

Step 9 - information about reasons and time of no-show

Columns 10-12 contain the code of the reason for the absence and the number of hours of absence. In our example, the employee was absent for 13 days:

3 days - due to a business trip;
10 days was on vacation.

Step 10 - signatures of responsible persons

The report card is signed at the end of the month:

the employee responsible for maintenance;
department head;
personnel worker.

How to mark vacation in the timesheet

Before you mark the vacation in the timesheet, it is important to know the following points:

what kind of vacation to put down;
vacation period - from what to what date the employee rests;
by what method the timesheet is filled in - solid or only deviations are registered.

Different types of leave are indicated in the report card with the following abbreviations:

	another paid vacation
	additional paid
	administrative (without saving salary)
	educational with save RFP
	on-the-job training (shortened day)
	educational without saving salary
	for pregnancy and childbirth
	for caring for a child under 3 years old
	without saving the salary in cases provided by law
	additional without saving salary

When using both methods of filling out the timesheet symbol leave is affixed for each day the employee is absent. Simply, when using the continuous method, the remaining days are filled with attendances (conditional code "I"), and when using the deviation accounting method, they remain empty.

Other designations and codes in the report card

Here are the letters used in the timesheet in the form of tables.

Workplace presence:

Absence from the workplace:

	temporary incapacity for work (sick leave) with payment of benefits
	temporary incapacity for work without payment of benefits
	shorter working hours in cases provided by law
	forced absenteeism in case of illegal suspension (dismissal)
	failure to appear in connection with the performance of state (public) duties
	absenteeism without good reason
	part-time
	weekends and public holidays
	additional paid day off
	additional unpaid day off
	strike
	unclear reason for failure to appear
	downtime due to the fault of the employer
	downtime for reasons beyond the control of anyone
	downtime due to employee's fault
	suspension from work (paid)
	removal without preservation of salary
	suspension of work when the salary is delayed

We will give only basic digital codes of types of wages (The complete list is in the Order of the Federal Tax Service of Russia dated 13.10.2006 N SAE-3-04 /):